Department

Of the

Treasury

Internal

Revenue

Service

Daniel I. Werfel 

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 

2011 Estimated 

Data Line Counts 

Individual Income 

Tax Returns 

(Rev. 09-2013) 

This 2011 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 2011 

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

filed in Processing Year 2012 that were sampled statistically and then 

weighted to estimate the entire 2011 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. 

2011 Complete Report estimates: 

145,370,240 Total, all individual returns filed 

 84,189,061 1040 returns 

 38,598,005 1040A returns 

 22,583,173 1040EZ returns 

 

Estimates of returns filed electronically: 

118,920,586 Total, all individual returns filed 

 66,003,531 1040 returns 

 34,207,257 1040A returns 

 18,709,798 1040EZ returns 

2011 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 14

Amount............................................. pg 15

Form 1040 only

Returns............................................. pg 18

Amount............................................. pg 19

Electronically filed returns

Returns............................................. pg 22

Amount............................................. pg 23

Form 1040A

Returns............................................. pg 26

Amount............................................. pg 27

Form 1040EZ 

Returns............................................. pg 30

Amount............................................. pg 31

Schedule A

Returns............................................. pg 32

Amount............................................. pg 33

Schedule B

Returns............................................. pg 34

Amount............................................. pg 35

Schedule C

Returns............................................. pg 36

Amount............................................. pg 37

Schedule C-EZ

Returns............................................. pg 40

Amount............................................. pg 41

Schedule D

Returns............................................. pg 42

Amount............................................. pg 43

Schedule E

Returns............................................. pg 46

Amount............................................. pg 47

Schedule EIC

Contents

Returns............................................. pg 50

Amount............................................. pg 51

Schedule F

Returns............................................. pg 52

Amount............................................. pg 53

Schedule R

Returns............................................. pg 56

Amount............................................. pg 57

Schedule SE

Returns............................................. pg 60

Amount............................................. pg 61

Form 982

Returns............................................. pg 64

Amount............................................. pg 65

Form 1116

Returns............................................. pg 66

Amount............................................. pg 67

Form 2106

Returns............................................. pg 70

Amount............................................. pg 71

Form 2106-EZ

Returns............................................. pg 74

Amount............................................. pg 75

Form 2439

Returns............................................. pg 76

Amount............................................. pg 77

Form 2441

Returns............................................. pg 78

Amount............................................. pg 79

Form 2555

Returns............................................. pg 82

Amount............................................. pg 83

Form 2555-EZ

Returns............................................. pg 88

Amount............................................. pg 89

Form 3468

Returns............................................. pg 92

Amount............................................. pg 93
Form 3800

Returns............................................. pg 98

Amount............................................. pg 99

Form 3903

Returns........................................... pg 104

Amount........................................... pg 105

Form 4136

Returns........................................... pg 106

Amount........................................... pg 107

Form 4562

Returns............................................pg 114

Amount............................................pg 115

Form 4684

Returns............................................pg 118

Amount............................................pg 119

Form 4797

Returns........................................... pg 122

Amount........................................... pg 123

Form 4835

Returns........................................... pg 126

Amount........................................... pg 127

Form 4952

Returns........................................... pg 128

Amount........................................... pg 129

Form 4972

Returns........................................... pg 130

Amount........................................... pg 131

Form 5329

Returns........................................... pg 132

Amount........................................... pg 133

Form 5405

Returns........................................... pg 136

Amount........................................... pg 137

Form 5695

Returns........................................... pg 140

Amount........................................... pg 141

Form 5884

Returns........................................... pg 144

Amount........................................... pg 145

* Form 5884-B

Returns........................................... pg 146

Amount........................................... pg 147

Form 6251

Returns........................................... pg 150

Amount........................................... pg 151

Form 6252

Returns........................................... pg 154

Amount........................................... pg 155

Form 6781

Returns........................................... pg 156

Amount........................................... pg 157

Form 8283

Returns........................................... pg 158

Amount........................................... pg 159

Form 8396

Returns........................................... pg 162

Amount........................................... pg 163

Form 8582

Returns........................................... pg 164

Amount........................................... pg 165

Form 8586

Returns........................................... pg 166

Amount........................................... pg 167

Form 8606

Returns........................................... pg 168

Amount........................................... pg 169

Form 8615

Returns........................................... pg 172

Amount........................................... pg 173

Form 8801

Returns........................................... pg 174

Amount........................................... pg 175

Form 8812

Returns........................................... pg 182

Amount........................................... pg 183

Form 8814

Returns........................................... pg 184

Amount........................................... pg 185

Form 8824

Returns........................................... pg 186

Amount........................................... pg 187

Form 8829

Returns........................................... pg 190

Amount........................................... pg 191

Form 8834

Returns........................................... pg 192

Amount........................................... pg 193

Form 8835

Returns........................................... pg 196

Amount........................................... pg 197
* New Form for Tax Year 2011 Edition

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

economists with the Individual Returns Analysis Section.

Form 8839

Returns........................................... pg 200

Amount........................................... pg 201

Form 8844

Returns........................................... pg 204

Amount........................................... pg 205

Form 8846

Returns........................................... pg 206

Amount........................................... pg 207

Form 8853

Returns........................................... pg 208

Amount........................................... pg 209

Form 8863

Returns........................................... pg 212

Amount........................................... pg 213

Form 8864

Returns........................................... pg 216

Amount........................................... pg 217

Form 8880

Returns........................................... pg 218

Amount........................................... pg 219

Form 8885

Returns........................................... pg 220

Amount........................................... pg 221

Form 8889

Returns........................................... pg 222

Amount........................................... pg 223

Form 8903

Returns........................................... pg 226

Amount........................................... pg 227

Form 8910

Returns........................................... pg 228

Amount........................................... pg 229

Form 8911

Returns........................................... pg 230

Amount........................................... pg 231

Form 8917

Returns........................................... pg 232

Amount........................................... pg 233

Form 8936

Returns........................................... pg 234

Amount........................................... pg 235

Form 8941

Returns........................................... pg 236

Amount........................................... pg 237

 Totals for Forms and Schedules from Estimated Data Line Counts for Tax Year 2011

Total Electronically Filed

All returns filed 145,370,240 118,920,586

Form 982, Reduction of Tax Attributes 464,425 372,064

Form 1040 84,189,061 66,003,531

Form 1040A 38,598,005 34,207,257

Form 1040EZ 22,583,173 18,709,798

Schedule A, Itemized Deductions 46,901,143 39,049,542

Schedule B, Interest & Ordinary Dividends 20,547,306 16,315,212

Schedule C, Profit or Loss From Business (Sole Proprietorship) 26,104,095 20,541,947

Schedule C-EZ, Net Profit From Business (Sole Proprietorship) 4,629,950 3,693,408 tabulated within Schedule C total

Schedule D, Capital Gains and Losses 20,795,742 17,098,217

Schedule E, Supplemental Income and Loss 18,429,080 14,990,358

Schedule EIC, Earned Income Credit 21,025,573 19,348,649

Schedule F, Profit or Loss From Farming 1,940,515 1,650,966

Schedule R, Credit for the Elderly or Disabled 124,621 88,541

Schedule SE, Self-Employment Tax 19,728,392 15,565,310

Form 1116, Foreign Tax Credit 3,924,240 3,266,011

Form 2106, Employee Business Expenses 8,709,898 7,366,725

Form 2106-EZ, Unreimbursed Employee Business Expenses 4,595,325 3,918,294

Form 2439, Undistributed Long-Term Capital Gains 148,364 147,833

Form 2441, Child and Dependent Care Expenses 7,126,329 6,453,422

Form 2555, Foreign Earned Income 488,141 198,582

Form 2555-EZ, Foreign Earned Income Exclusion 113,300 27,726 tabulated within Form 2555 total

Form 3468, Investment Credit 12,648 9,021

Form 3800, General Business Credit 738,094 616,542

Form 3903, Moving Expenses 1,086,065 954,149

Form 4136, Credit for Federal Tax Paid on Fuels 481,731 435,472

Form 4562, Depreciation and Amortization 11,737,219 9,850,960

Form 4684, Casualties and Thefts 367,022 302,982

Form 4797, Sales of Business Property 2,944,607 2,460,209

Form 4835, Farm Rental Income and Expenses 594,208 498,749

Form 4952, Investment Interest Expense Deduction 1,877,088 1,519,663

Form 4972, Tax on Lump-Sum Distributions 9,895 8,018

Form 5329, Additional Taxes on Qualified Plans (including IRAs) 2,204,937 1,875,571

Form 5405, First-Time Homebuyer Credit and Repayment of the Credit 202,437 152,547

Form 5695, Residential Energy Credits 3,885,773 3,380,936

Form 5884, Work Opportunity Credit 29,846 21,820

Form 5884B, New Hire Retention Credit 5,101 3,793

Form 6251, Alternative Minimum Tax-Individuals 10,166,173 8,580,284

Form 6252, Installment Sale Income 661,292 556,658

Form 6781, Gains and Losses From Section 1256 Contracts 656,345 516,614

Form 8283, Noncash Charitable Contributions 7,486,832 6,381,470

Form 8396, Mortgage Interest Credit 55,137 50,131

Form 8582, Passive Activity Loss Limitations 6,477,313 5,407,299

Form 8586, Low-Income Housing Credit 34,338 29,498

Form 8606, Nondeductible IRAs 2,242,652 1,862,279

Form 8615, Tax for Certain Children Who Have Investment Income 273,657 227,250

Form 8801, Credit for Prior Year Minimum Tax 1,153,369 942,945

Form 8812, Additional Child Tax Credit 21,226,694 18,638,543

Form 8814, Parents' Election To Report Child's Interest and Dividends 147,825 125,786

Form 8824, Like-Kind Exchanges 170,268 146,060

Form 8829, Expenses for Business Use of Your Home 3,949,815 3,227,771

Form 8834, Qualified Plug-in Electric and Electric Vehicle Credit 3,262 3,052

Form 8835, Renewable Elec., Refined Coal, and Indian Coal Prod. Credit 1,157 600

Form 8839, Qualified Adoption Expenses 49,707 0

Form 8844, Empowerment Zone and Renewal Community Emp. Credit 19,907 13,991

Form 8846, Credit for Employer SS and Medicare Taxes Paid on Emp. Tips 33,600 23,995

Form 8853, Archer MSAs and Long-Term Care Insurance Contracts 139,049 103,400

Form 8863, Education Credits (American Opportunity and Lifetime Learn) 15,674,491 14,011,249

Form 8864, Biodiesel and Renewable Diesel Fuels Credit 5,638 4,869

Form 8880, Credit for Qualified Retirement Savings Contributions 6,936,285 6,213,478

Form 8885, Health Coverage Tax Credit 19,943 14,268

Form 8889, Health Savings Accounts 4,367,012 3,844,677

Form 8903, Domestic Production Activities Deduction 775,623 680,289

Form 8910, Alternative Motor Vehicle Credit 9,422 6,240

Form 8911, Alternative Fuel Vehicle Refueling Property Credit 9,165 8,092

Form 8917, Tuition and Fees Deduction 1,944,003 1,643,579

Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit 15,008 14,435

Form 8941, Credit for Small Employer Health Insurance Premiums 112,538 98,689

Limitations and Guidelines for 

The 2011 Data Line Counts

Since the line counts used in this package are obtained from the Tax Year 2011 Individual SOI 

Complete Report File, they are subject to the same limitations as the data that are included in the 

Complete Report File. These limitations are derived from the fact that these data are statistically 

sampled, meaning that the line counts included in this package are estimates based on samples, and 

should not be mistaken for actual counts of the entire population. While most forms and items are 

present often enough to provide accurate estimates, some less popular items should be used with a 

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

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

using the same sample design. The estimates calculated from these different samples would vary. 

The sample estimate and an estimate of its standard error permit the construction of interval 

estimates with prescribed confidence that the interval includes the population value. Shown below are 

95 percent confidence intervals for selected Form 1040 items: (For example, the population value of 

number of returns for salaries and wages, with 95 percent confidence, is between 119,301,935 and 

119,817,477). These confidence intervals correspond to the estimates for all Individual Income Tax 

Returns filed for Tax Year 2011.

Item Line number on 1040

Salaries and wages 7 ( 119,301,935 , 119,817,477 )

Taxable interest 8a ( 51,761,327 , 52,373,641 )

Tax-exempt interest 8b ( 5,873,285 , 6,103,331 )

Ordinary dividends 9a ( 27,522,932 , 28,001,778 )

Taxable refunds of state & local taxes 10 ( 21,885,936 , 22,345,412 )

Alimony received 11 ( 397,179 , 476,271 )

Capital gain distributions 13 (margin write in) ( 1,803,245 , 1,961,139 )

Total taxable IRA distributions 15b ( 12,815,107 , 13,202,667 )

Total pension and annuities 16a ( 28,719,910 , 29,242,500 )

Taxable pension and annuities 16b ( 26,500,189 , 27,014,141 )

Unemployment compensation 19 ( 12,967,045 , 13,374,925 )

Social security benefits 20a ( 25,584,021 , 26,090,431 )

Taxable social security benefits 20b ( 16,577,878 , 16,992,404 )

Net operating loss 21 (margin write in) ( 1,179,251 , 1,278,987 )

Educator expenses 23 ( 3,709,540 , 3,938,902 )

IRA deduction 32 ( 2,470,891 , 2,654,737 )

95% confidence interval

95 Percent Confidence Intervals for Number of Returns 

for Selected Items on all Form 1040's
Limitations and Guidelines for 2010 Data Line Counts 

Item Line number on 1040

Student loan interest deduction 33 ( 9,866,654 , 10,237,044 )

Tuition and fees deduction 34 ( 1,849,007 , 2,017,235 )

Moving expenses 26 ( 968,632 , 1,088,374 )

One-half of self-employment tax 27 ( 18,111,820 , 18,405,272 )

Self-employed health insurance deduction 29 ( 3,752,947 , 3,941,459 )

Keogh and self-employed SEP and SIMPLE plans 28 ( 879,746 , 954,526 )

Penalty on early withdrawal of savings 30 ( 887,280 , 1,001,290 )

Alimony paid 31a ( 542,360 , 624,462 )

Total adjustments 36 ( 35,424,402 , 35,941,950 )

Adjusted gross income (amount in thousands) 37 ( 8,359,370,989 , 8,388,914,965 )

Total standard deduction 40 ( 96,335,251 , 96,903,373 )

Additional standard deduction 40 (margin write in) ( 13,006,872 , 13,416,004 )

Total itemized deductions 40 ( 46,021,626 , 46,566,042 )

Taxable income 43 ( 108,372,640 , 108,926,318 )

Income tax before credits 44 ( 107,386,603 , 107,935,243 )

95% confidence interval

95 Percent Confidence Intervals for Number of Returns 

for Selected Items on all Form 1040's--Continued

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

are listed below.

Form 4972 

Form 8910 

Form 8911 
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 

2012. 

All returns processed during 2012 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 2011. 

While most of the returns processed during Calendar Year 2012 were for Tax Year 2011, the remaining returns were mostly for prior years, and 

a few for non-calendar years ending during 2010 

and 2011. Returns for prior years were used in 

place of 2011 returns received and processed after 

December 31, 2012. 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 2012. 

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 2012 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 2011, 0.024 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
14 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form

1040 Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

(99)

U.S. Individual Income Tax Return 2011 IRS Use Only—Do not write or staple in this space. 

For the year Jan. 1–Dec. 31, 2011, or other tax year beginning , 2011, ending , 20 See separate instructions.

Your first name and initial Last name Your social security number 

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

▲ Make sure the SSN(s) above 

and on line 6c are correct.

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

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

Foreign country name Foreign province/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

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

a box below will not change your tax or 

refund. You Spouse

Filing Status 

Check only one 

box. 

1 Single 

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

3 Married filing separately. Enter spouse’s SSN above 

and full name here. ▶

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

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

child’s name here. ▶

5 Qualifying widow(er) with dependent child 

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

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } 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 instructions) 

If more than four 

dependents, see 

instructions and 

check here ▶

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

No. of children 

on 6c who: 

• lived with you 

• did not live with 

you due to divorce 

or separation 

(see instructions)

Dependents on 6c 

not entered above 

Add numbers on 

lines above ▶

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see instructions. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

21 Other income. List type and amount 21 

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

Adjusted 

Gross 

Income 

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

24 Certain business expenses of reservists, performing artists, and 

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

25 Health savings account deduction. Attach Form 8889 . 25 

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

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

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

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

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

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

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

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

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

35 Domestic production activities deduction. Attach Form 8903 35 

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

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

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2011) 

Total of all 

1040s

Total of all returns filed = 145,370,240 Electronically Filed Returns = 118,920,586

1040 = 84,189,061

1040A = 38,598,005

1040EZ = 22,583,173

67,294,506 22,061,944

53,353,614

2,591,000 69,176

4,517,723 6,756,082

=136,585,712

53,374,653

Y = * Y = **

189,960,365

47,334,047

463,250

83,816,622

576,143

Ret. =

Exempt.=

Ret. = CHILDREN AT HOME

Number of Returns

Number of

Exempt.=

47,334,047 83,816,622

Exempt.=

Exempt.=

Ret. = =136,585,712

36,161,229

CHILDREN AWAY FROM HOME 463,250 576,143 23,657,152

PARENTS 2,852,074 3,430,765 8,945,973

OTHER DEPENDENTS 7,438,886 11,521,925 2,604,549

Returns = See 6a Exemptions = 289,305,821

119,559,706

52,067,484

5,988,308

27,762,355

25,154,875

22,115,674

436,725

13 Cap. Gain Dist. = 1,882,192 22,917,874

20,271,889

1,976,199

13,729,093 13,008,887

28,981,205 26,757,165

16,767,783

1,867,208

13,170,985

25,837,226 16,785,141

6,508,046

144,763,632

3,824,221

35,683,176

21. Net oper. loss= 1,229,118

147,661

21. Stock options=

21. Cancel. of debt=

3,309

699,605

1,019,297 21. For. earn. inc. ex= 445,276

21. Gambling inc.= 1,903,153 1,028,503

21. Taxable HSA = 18,258,546 317,328

917,136

3,847,203

944,285

583,379 583,411

2,562,814

10,051,849 36. Archer MSA Ded.= 7,460

1,933,121 36. Housing ded.= 5,531

637,859 36. Other adj.= 153,280

145,370,240

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

1040 Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

(99)

U.S. Individual Income Tax Return 2011 IRS Use Only—Do not write or staple in this space. 

For the year Jan. 1–Dec. 31, 2011, or other tax year beginning , 2011, ending , 20 See separate instructions.

Your first name and initial Last name Your social security number 

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

▲ Make sure the SSN(s) above 

and on line 6c are correct.

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

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

Foreign country name Foreign province/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

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

a box below will not change your tax or 

refund. You Spouse

Filing Status 

Check only one 

box. 

1 Single 

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

3 Married filing separately. Enter spouse’s SSN above 

and full name here. ▶

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

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

child’s name here. ▶

5 Qualifying widow(er) with dependent child 

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

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } 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 instructions) 

If more than four 

dependents, see 

instructions and 

check here ▶

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

No. of children 

on 6c who: 

• lived with you 

• did not live with 

you due to divorce 

or separation 

(see instructions)

Dependents on 6c 

not entered above 

Add numbers on 

lines above ▶

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see instructions. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

21 Other income. List type and amount 21 

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

Adjusted 

Gross 

Income 

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

24 Certain business expenses of reservists, performing artists, and 

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

25 Health savings account deduction. Attach Form 8889 . 25 

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

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

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

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

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

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

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

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

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

35 Domestic production activities deduction. Attach Form 8903 35 

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

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

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2011) 

Total of all 

1040s

Total of all returns filed = Electronically Filed Returns = 118,920,586

1040 = 84,189,061

1040A = 38,598,005

1040EZ = 22,583,173

6,055,389,434

120,111,673

72,995,406

194,609,806

142,015,345

27,532,751

8,777,349

13 Cap. Gain Dist. = 1,777,581 282,969,817

375,259,557

-14,450,438

263,218,671 217,319,190

910,731,872 581,180,358

486,015,954

-9,602,224

92,383,693

490,699,539 201,612,206

34,051,972

8,498,486,227

962,429

124,343,250

518,417

21. Net oper. loss= 169,083,520

21. Stock options= 139,591

21. Cancel. of debt= 13,796,728

3,078,052 21. For. earn. inc. ex= 28,061,251

21. Gambling inc.= 26,515,292 2,930,988

21. Taxable HSA = 380,299 26,022,975

19,483,818

24,543,691

461,169

10,665,311

11,043,873

9,673,065 36. Archer MSA Ded.= 11,644

4,310,353 36. Housing ded.= 99,010

8,994,778 36. Other adj.= 1,543,678

145,370,240

8,374,142,977

15 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
16 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 1040 (2011) Page 2 

Tax and 

Credits

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

39a Check 

if: { You were born before January 2, 1947, Blind.

Spouse was born before January 2, 1947, Blind.} Total boxes checked ▶ 39a 

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

Deduction 

for— 

• People who 

check any 

box on line 

39a or 39b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,800 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,600 

Head of 

household, 

$8,500 

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

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

42 Exemptions. Multiply $3,700 by the number on line 6d . . . . . . . . . . . . 42 

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

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

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

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

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

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

49 Education credits from Form 8863, line 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

59a 59a

b 59b

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

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

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

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

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

63 2011 estimated tax payments and amount applied from 2010 return 63

If you have a 

qualifying 

child, attach 

Schedule EIC. 

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

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach 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 62, 63, 64a, and 65 through 71. These are your total payments . . . . . ▶ 72

Refund 

Direct deposit? 

See 

instructions. 

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

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

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2012 estimated tax ▶ 75

Amount 

You Owe 

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

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

Third Party 

Designee 

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

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here 

Joint return? See 

instructions. 

Keep a copy for 

your records. 

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

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

Your signature Date Your occupation Daytime phone number

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

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only 

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

Check if 

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

Form 1040 (2011) 

Total of all 

1040s

6,904,440

6,332,814

111,863 12,054,606

6,394,950

23,136,250

3,642,988

46,293,834

126,697,521

136,589,711

108,649,479

107,626,808

4,248,183

107,660,923

46,290,170

45,763

95,020,390

18,258,546

111,713

5,706,635

13,211,438

96,619,312

487,030

256,192

1,225

7,391

40,721

96,619,312

53c AMV=

53c F8396=

53a F3800=

53b F8801=

53c other=

a= b=

729,696

Basic Stand. Ded. =

Add. Stand. Ded. =

Itmzed =

Stand. =

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

906

3,456

12,248

53c F8859= *

39a A = 21,522,936 B = 8,555,379 C = 293,652 D = 87,007

A

B D

C

206,322

Recapture Tax =

716,559

5,018 Other Taxes = 1,100,498

104,361,703

126,350,376

9,259,317

27,911,726

17,029

21,151,049

12,823,967

16,209 71a F2439= 153,422

1,572,291 71b F8839= 47,956

1,347,372 71c F8801= 223,829

481,731 71d F8885= 19,943

Other Payments:

136,966,083 26,379

116,360,446

71,568,078

113,343,755

4,041,409

23,664,786

6,702,687

81,451,611

* Data not shown because of the small number of sample returns on which it is based.
Form 1040 (2011) Page 2 

Tax and 

Credits

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

39a Check 

if: { You were born before January 2, 1947, Blind.

Spouse was born before January 2, 1947, Blind.} Total boxes 

checked ▶ 39a 

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

Deduction 

for— 

• People who 

check any 

box on line 

39a or 39b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,800 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,600 

Head of 

household, 

$8,500 

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

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

42 Exemptions. Multiply $3,700 by the number on line 6d . . . . . . . . . . . . 42 

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

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

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

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

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

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

49 Education credits from Form 8863, line 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

59a 59a

b 59b

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

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

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

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

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

63 2011 estimated tax payments and amount applied from 2010 return 63

If you have a 

qualifying 

child, attach 

Schedule EIC. 

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

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach 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 62, 63, 64a, and 65 through 71. These are your total payments . . . . . ▶ 72

Refund 

Direct deposit? 

See 

instructions. 

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

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

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2012 estimated tax ▶ 75

Amount 

You Owe 

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

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

Third Party 

Designee 

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

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here 

Joint return? See 

instructions. 

Keep a copy for 

your records. 

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

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

Your signature Date Your occupation Daytime phone number

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

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only 

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

Check if 

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

Form 1040 (2011) 

Total of all 

1040s

745,870,904

22,763,284

768,668,235

1,218,496,717

16,451,128

1,117,627

3,425,529

16,165

6,648,195,824

1,069,958,084

5,746,218,265

1,088,572,999

30,479,041

1,119,093,724

66,285,656

54,872

1,052,808,067

46,282,362

17,586

5,699,151

2,406,661

565,220

23,058

14,252

15,020

53c AMV=

53c F8396=

53a F3800=

53b F8801=

53c other=

a= b=

422,143

Basic Stand. Ded. =

Add. Stand. Ded. =

Itmzed =

Stand. =

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

1,004

2,601

76,262

53c F8859= *

A

B D

C

12,366,511

28,088,766

1,676,001

943,171

Recapture Tax =

447,098

14,218 Other Taxes = 452,325

1,106,695,572

970,608,529

232,953,108

62,906,161

189,123

28,584,836

11,516,924

117,834 71a F2439= 1,315,490

64,241,359 71b F8839= 610,434

1,618,095 71c F8801= 643,317

354,812 71d F8885= 53,721

Other Payments:

1,376,712,517 47,371

374,769,348

71,568,078

324,966,809

49,802,539

105,520,550

768,147

68,596,071

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

17 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
18 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form

1040 Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

(99)

U.S. Individual Income Tax Return 2011 IRS Use Only—Do not write or staple in this space. 

For the year Jan. 1–Dec. 31, 2011, or other tax year beginning , 2011, ending , 20 See separate instructions.

Your first name and initial Last name Your social security number 

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

▲ Make sure the SSN(s) above 

and on line 6c are correct.

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

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

Foreign country name Foreign province/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

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

a box below will not change your tax or 

refund. You Spouse

Filing Status 

Check only one 

box. 

1 Single 

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

3 Married filing separately. Enter spouse’s SSN above 

and full name here. ▶

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

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

child’s name here. ▶

5 Qualifying widow(er) with dependent child 

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

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } 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 instructions) 

If more than four 

dependents, see 

instructions and 

check here ▶

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

No. of children 

on 6c who: 

• lived with you 

• did not live with 

you due to divorce 

or separation 

(see instructions)

Dependents on 6c 

not entered above 

Add numbers on 

lines above ▶

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see instructions. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

21 Other income. List type and amount 21 

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

Adjusted 

Gross 

Income 

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

24 Certain business expenses of reservists, performing artists, and 

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

25 Health savings account deduction. Attach Form 8889 . 25 

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

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

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

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

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

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

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

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

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

35 Domestic production activities deduction. Attach Form 8903 35 

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

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

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2011) 

1040 

Returns 

Only

Total 1040 ONLY returns filed = 84,189,061

Electronically filed forms 1040 Only = 66,003,531

30,802,500 9,734,349

41,840,738

1,769,241 42,233

2,853,532 5,948,742

=82,273,259

Y = * Y = **

124,129,061

30,070,640

41,855,802

318,584

54,296,812

411,582

Ret. =

Exempt.=

Number of Returns

Ret. =

CHILDREN AT HOME 30,070,640

Number of Exempt.=

Exempt.=

Ret. = =82,273,259

Exempt.=

54,296,812 20,988,415

CHILDREN AWAY FROM HOME 318,584 411,582 14,694,355

PARENTS 1,670,136 2,018,687 5,435,906

OTHER DEPENDENTS 3,160,614 4,533,691 1,518,222

Returns = See 6a Exemptions = 185,389,833

64,114,329

42,165,044

5,824,292

24,934,106

22,792,098

22,115,674

436,725

13 Cap. Gain Dist. = 1,506,688 22,917,874

20,271,889

1,976,199

11,595,180 10,966,459

23,040,151 21,109,637

16,767,783

1,867,208

7,036,291

18,582,381 13,392,250

5,482,210

83,982,436

3,116,586

30,756,634

21. Net oper. loss= 1,229,118

147,661

21. Stock options=

21. Cancel. of debt=

3,309

699,605

1,019,297 21. For. earn. inc. ex= 445,276

21. Gambling inc.= 1,903,153 1,028,503

21. Taxable HSA = 317,328 18,258,546

917,136

3,847,203

944,285

583,411

2,181,227

6,396,148 36. Archer MSA Ded.= 7,460

1,312,576 36. Housing ded.= 5,531

637,859 36. Other adj.= 153,280

84,189,061

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

1040 Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

(99)

U.S. Individual Income Tax Return 2011 IRS Use Only—Do not write or staple in this space. 

For the year Jan. 1–Dec. 31, 2011, or other tax year beginning , 2011, ending , 20 See separate instructions.

Your first name and initial Last name Your social security number 

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

▲ Make sure the SSN(s) above 

and on line 6c are correct.

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

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

Foreign country name Foreign province/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

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

a box below will not change your tax or 

refund. You Spouse

Filing Status 

Check only one 

box. 

1 Single 

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

3 Married filing separately. Enter spouse’s SSN above 

and full name here. ▶

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

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

child’s name here. ▶

5 Qualifying widow(er) with dependent child 

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

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } 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 instructions) 

If more than four 

dependents, see 

instructions and 

check here ▶

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

No. of children 

on 6c who: 

• lived with you 

• did not live with 

you due to divorce 

or separation 

(see instructions)

Dependents on 6c 

not entered above 

Add numbers on 

lines above ▶

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see instructions. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

21 Other income. List type and amount 21 

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

Adjusted 

Gross 

Income 

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

24 Certain business expenses of reservists, performing artists, and 

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

25 Health savings account deduction. Attach Form 8889 . 25 

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

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

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

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

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

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

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

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

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

35 Domestic production activities deduction. Attach Form 8903 35 

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

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

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2011) 

1040 

Returns 

Only

84,189,061

Electronically filed forms 1040 Only =

Total 1040 ONLY returns filed =

66,003,651

4,729,877,764

114,303,558

72,512,789

186,748,959

136,220,708

27,532,751

8,777,349

13 Cap. Gain Dist. = 1,309,981 282,969,817

375,259,557

-14,450,438

243,725,827 200,038,570

794,128,745 486,293,441

486,015,954

-9,602,224

54,051,396

370,335,152 175,595,898

30,909,786

6,979,179,668

792,948

118,051,923

21. Net oper. loss= 169,083,520

518,417

21. Stock options= 139,591

21. Cancel. of debt= 13,796,728

21. For. earn. inc. ex= 3,078,052 28,061,251

21. Gambling inc.= 26,515,292 2,930,988

21. Taxable HSA = 380,299 26,022,975

19,483,818

24,543,691

461,169

10,665,311

9,990,659

6,131,578 36. Archer MSA Ded.= 11,644

2,783,208 36. Housing ded.= 99,010

8,994,778 36. Other adj.= 1,543,678

6,861,127,745

2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS) 19
20 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 1040 (2011) Page 2 

Tax and 

Credits

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

39a Check 

if: { You were born before January 2, 1947, Blind.

Spouse was born before January 2, 1947, Blind.} Total boxes 

checked ▶ 39a 

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

Deduction 

for— 

• People who 

check any 

box on line 

39a or 39b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,800 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,600 

Head of 

household, 

$8,500 

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

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

42 Exemptions. Multiply $3,700 by the number on line 6d . . . . . . . . . . . . 42 

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

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

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

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

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

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

49 Education credits from Form 8863, line 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

59a 59a

b 59b

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

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

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

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

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

63 2011 estimated tax payments and amount applied from 2010 return 63

If you have a 

qualifying 

child, attach 

Schedule EIC. 

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

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach 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 62, 63, 64a, and 65 through 71. These are your total payments . . . . . ▶ 72

Refund 

Direct deposit? 

See 

instructions. 

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

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

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2012 estimated tax ▶ 75

Amount 

You Owe 

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

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

Third Party 

Designee 

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

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here 

Joint return? See 

instructions. 

Keep a copy for 

your records. 

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

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

Your signature Date Your occupation Daytime phone number

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

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only 

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

Check if 

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

Form 1040 (2011) 

1040 

Returns 

Only

6,904,440

4,533,881

28,410 7,192,787

2,842,575

14,529,652

3,642,988

46,293,834

75,543,595

82,273,258

67,760,073

66,936,272

4,244,224

66,970,387

30,895,847

45,763

61,749,942

18,258,546

111,713

5,706,635

7,288,676

35,894,892

487,030

256,192

1,225

7,391

40,721

35,894,892

53c AMV=

53c F8396=

53a F3800=

53b F8801=

53c other=

a= b=

727,706

Basic Stand. Ded. =

Add. Stand. Ded. =

Itmzed =

Stand. =

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

906

3,456

12,248

53c F8859= *

39a A = 11,437,662 B = 6,619,977 C = 191,001 D = 61,105

A

B D

C

206,322

Recapture Tax =

716,559

5,018 Other Taxes = 1,100,498

71,087,231

69,384,750

8,821,385

11,028,129

7,057

8,821,540

7,144,497

16,209 71a F2439= 153,422

1,546,069 71b F8839= 47,956

1,341,039 71c F8801= 223,829

481,731 71d F8885= 19,943

Other Payments:

77,783,632 26,379

60,608,982

71,568,078

57,710,570

3,887,970

19,764,082

6,121,574

52,764,631

* Data not shown because of the small number of sample returns on which it is based.
Form 1040 (2011) Page 2 

Tax and 

Credits

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

39a Check 

if: { You were born before January 2, 1947, Blind.

Spouse was born before January 2, 1947, Blind.} Total boxes checked ▶ 39a 

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

Deduction 

for— 

• People who 

check any 

box on line 

39a or 39b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,800 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,600 

Head of 

household, 

$8,500 

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

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

42 Exemptions. Multiply $3,700 by the number on line 6d . . . . . . . . . . . . 42 

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

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

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

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

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

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

49 Education credits from Form 8863, line 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

59a 59a

b 59b

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

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

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

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

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

63 2011 estimated tax payments and amount applied from 2010 return 63

If you have a 

qualifying 

child, attach 

Schedule EIC. 

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

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach 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 62, 63, 64a, and 65 through 71. These are your total payments . . . . . ▶ 72

Refund 

Direct deposit? 

See 

instructions. 

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

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

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2012 estimated tax ▶ 75

Amount 

You Owe 

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

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

Third Party 

Designee 

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

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here 

Joint return? See 

instructions. 

Keep a copy for 

your records. 

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

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

Your signature Date Your occupation Daytime phone number

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

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only 

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

Check if 

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

Form 1040 (2011) 

1040 

Returns 

Only

C

D

Basic Stand. Ded. =

Add. Stand. Ded. = 12,855,244

727,706 Stand. =

304,792,088

317,676,994

Itmzed = 1,218,496,717

5,565,920,907

685,575,855

4,967,474,086

984,332,325

30,476,201

1,014,850,209

16,451,128 53a F3800= 2,406,661

53b F8801=

2,440,371

565,220

53c other= 23,058

8,322,085 53c Sch R=

545,726

53c AMV= 14,252

3,483

53c F8834= 1,004

19,584,161 53c F8911= 2,601

53c F8859= *

76,262 1,676,001 53c F8936=

53c F8396= 54,872

52,166,885

962,683,324

46,282,362

17,586 15,020

5,699,151

a= b=

943,171

447,098

Recapture Tax = 14,218

818,593,766

231,837,940

45,307

25,443,956

11,971,571

6,660,261

117,834

Other Taxes = 452,325

1,016,566,021

71a F2439= 1,315,490

64,225,341 71b F8839= 610,434

1,615,864 71c F8801=

354,812

643,317

71d F8885= 53,721

Other Payments:

1,164,386,832 47,371

249,049,242

71,568,078

49,686,463

199,362,779

748,499

101,976,931

* Data not shown because of the small number of sample returns on which it is based.

21 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
22 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form

1040 Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

(99)

U.S. Individual Income Tax Return 2011 IRS Use Only—Do not write or staple in this space. 

For the year Jan. 1–Dec. 31, 2011, or other tax year beginning , 2011, ending , 20 See separate instructions.

Your first name and initial Last name Your social security number 

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

▲ Make sure the SSN(s) above 

and on line 6c are correct.

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

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

Foreign country name Foreign province/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

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

a box below will not change your tax or 

refund. You Spouse

Filing Status 

Check only one 

box. 

1 Single 

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

3 Married filing separately. Enter spouse’s SSN above 

and full name here. ▶

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

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

child’s name here. ▶

5 Qualifying widow(er) with dependent child 

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

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } 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 instructions) 

If more than four 

dependents, see 

instructions and 

check here ▶

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

No. of children 

on 6c who: 

• lived with you 

• did not live with 

you due to divorce 

or separation 

(see instructions)

Dependents on 6c 

not entered above 

Add numbers on 

lines above ▶

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see instructions. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

21 Other income. List type and amount 21 

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

Adjusted 

Gross 

Income 

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

24 Certain business expenses of reservists, performing artists, and 

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

25 Health savings account deduction. Attach Form 8889 . 25 

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

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

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

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

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

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

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

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

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

35 Domestic production activities deduction. Attach Form 8903 35 

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

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

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2011) 

Electronically 

Filed Returns

Electronically Filed Returns = 118,920,586

1040's E-filed = 66,003,531

1040A's E-filed = 34,207,257

1040EZ's E-filed = 18,709,798

53,890,559 19,133,387

44,045,734

1,790,530 60,376

3,542,032 5,308,972

=112,080,205

44,051,466

Y = * Y = **

156,131,670

40,911,060

373,185

72,598,475

449,566

Ret. =

Exempt.=

Number of Returns Number of

Exempt.=

40,911,060 72,598,475 Ret. = CHILDREN AT HOME 31,652,725

Exempt.=

Exempt.=

Ret. = =112,080,205

CHILDREN AWAY FROM HOME 373,185 449,566 20,554,986

PARENTS 2,283,978 2,706,985 7,577,195

OTHER DEPENDENTS 6,248,719 9,086,651 2,101,402

Returns = See 6a Exemptions = 240,973,348

99,801,600

41,869,265

4,854,407

22,466,191

20,780,244

18,907,115

358,899

13 Cap. Gain Dist. = 1,479,527 18,020,159

16,677,066

1,655,384

10,785,222 10,217,399

22,854,726 20,963,781

13,531,496

1,590,001

11,075,988

20,013,809 13,110,834

5,238,342

118,610,585

3,255,806

29,454,577

21. Net oper. loss= 974,115

124,371

21. Stock options=

21. Cancel. of debt=

2,979

548,983

848,407 21. For. earn. inc. ex= 182,614

21. Gambling inc.= 1,536,249 887,581

21. Taxable HSA = 276,400 14,350,440

738,748

3,098,471

768,813

465,693

2,095,061

8,983,300 36. Archer MSA Ded.= 6,701

1,639,564 36. Housing ded.= 2,558

558,058 36. Other adj.= 115,507

118,920,586

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

1040 Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

(99)

U.S. Individual Income Tax Return 2011 IRS Use Only—Do not write or staple in this space. 

For the year Jan. 1–Dec. 31, 2011, or other tax year beginning , 2011, ending , 20 See separate instructions.

Your first name and initial Last name Your social security number 

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

▲ Make sure the SSN(s) above 

and on line 6c are correct.

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

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

Foreign country name Foreign province/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

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

a box below will not change your tax or 

refund. You Spouse

Filing Status 

Check only one 

box. 

1 Single 

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

3 Married filing separately. Enter spouse’s SSN above 

and full name here. ▶

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

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

child’s name here. ▶

5 Qualifying widow(er) with dependent child 

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

b Spouse . . . . . . . . . . . . . . . . . . . . . . . . } 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 instructions) 

If more than four 

dependents, see 

instructions and 

check here ▶

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

No. of children 

on 6c who: 

• lived with you 

• did not live with 

you due to divorce 

or separation 

(see instructions)

Dependents on 6c 

not entered above 

Add numbers on 

lines above ▶

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see instructions. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

21 Other income. List type and amount 21 

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

Adjusted 

Gross 

Income 

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

24 Certain business expenses of reservists, performing artists, and 

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

25 Health savings account deduction. Attach Form 8889 . 25 

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

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

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

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

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

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

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

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

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

35 Domestic production activities deduction. Attach Form 8903 35 

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

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

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2011) 

Electronically 

Filed Returns

Electronically Filed Returns =

1040's E-filed = 66,003,531

1040A's E-filed = 34,207,257

1040EZ's E-filed = 18,709,798

5,069,478,799

81,684,873

55,477,357

136,712,748

98,455,116

22,090,615

7,485,405

13 Cap. Gain Dist. = 1,359,987 214,730,817

247,491,364

-11,639,766

205,722,510 170,226,456

719,831,283 444,185,170

383,597,546

-7,357,718

75,946,504

380,829,061 156,593,305

24,823,563

6,920,968,632

816,161 21. Net oper. loss= 112,837,945

21. Stock options= 107,329

418,045 21. Cancel. of debt=

21. For. earn. inc. ex=

100,075,095

9,387,372

12,190,646 2,544,342 21. Gambling inc.= 18,870,580

21. Taxable HSA = 329,604 2,508,574

19,877,493

15,603,887

20,066,052

295,541

397,555 8,608,199

8,885,324

8,645,002 36. Archer MSA Ded.= 10,179

3,629,048 36. Housing ded.= 39,804

6,966,985 36. Other adj.= 1,160,458

118,920,586

118,920,586

23 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
24 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 1040 (2011) Page 2 

Tax and 

Credits

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

39a Check 

if: { You were born before January 2, 1947, Blind.

Spouse was born before January 2, 1947, Blind.} Total boxes 

checked ▶ 39a 

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

Deduction 

for— 

• People who 

check any 

box on line 

39a or 39b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,800 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,600 

Head of 

household, 

$8,500 

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

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

42 Exemptions. Multiply $3,700 by the number on line 6d . . . . . . . . . . . . 42 

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

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

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

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

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

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

49 Education credits from Form 8863, line 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

59a 59a

b 59b

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

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

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

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

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

63 2011 estimated tax payments and amount applied from 2010 return 63

If you have a 

qualifying 

child, attach 

Schedule EIC. 

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

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach 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 62, 63, 64a, and 65 through 71. These are your total payments . . . . . ▶ 72

Refund 

Direct deposit? 

See 

instructions. 

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

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

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2012 estimated tax ▶ 75

Amount 

You Owe 

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

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

Third Party 

Designee 

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

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here 

Joint return? See 

instructions. 

Keep a copy for 

your records. 

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

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

Your signature Date Your occupation Daytime phone number

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

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only 

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

Check if 

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

Form 1040 (2011) 

Electronically 

Filed Returns

5,696,010

5,741,756

88,537 10,747,770

5,752,233

20,283,598

3,151,639

38,603,124

104,890,606

112,082,216

89,837,312

89,010,250

3,522,353

89,035,354

40,291,252

41,823

77,900,701

14,350,440

95,963

4,865,689

9,943,364

78,632,496

414,463

209,065

522

5,227

25,774

0

78,632,496

53c AMV=

53c F8396=

53a F3800=

53b F8801=

53c other=

a= b=

531,869

Basic Stand. Ded. =

Add. Stand. Ded. =

Real Est. Tax Ded. =

Itmzed =

Stand. =

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

705

2,447

11,693

53c F8859= *

39a A = 16,383,756 B = 6,492,071 C = 229,795 D = 67,571

A

B D

C

140,833

Recapture Tax =

619,540

2,803 Other Taxes = 964,925

85,393,579

105,448,975

7,204,892

24,899,516

13,485

18,604,472

11,486,475

0 71a F2439= 147,632

1,102,487 71b F8839= 0

1,131,795 71c F8801= 192,373

435,472 71d F8885= 14,268

Other Payments:

113,435,272 3,072

98,608,279

71,568,078

96,225,659

3,157,204

16,808,351

4,979,829

72,014,505

* Data not shown because of the small number of sample returns on which it is based.
Form 1040 (2011) Page 2 

Tax and 

Credits

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

39a Check 

if: { You were born before January 2, 1947, Blind.

Spouse was born before January 2, 1947, Blind.} Total boxes 

checked ▶ 39a 

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

Deduction 

for— 

• People who 

check any 

box on line 

39a or 39b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,800 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,600 

Head of 

household, 

$8,500 

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

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

42 Exemptions. Multiply $3,700 by the number on line 6d . . . . . . . . . . . . 42 

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

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

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

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

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

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

49 Education credits from Form 8863, line 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

59a 59a

b 59b

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

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

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

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

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

63 2011 estimated tax payments and amount applied from 2010 return 63

If you have a 

qualifying 

child, attach 

Schedule EIC. 

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

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach 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 62, 63, 64a, and 65 through 71. These are your total payments . . . . . ▶ 72

Refund 

Direct deposit? 

See 

instructions. 

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

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

▶ 

▶

b Routing number ▶ c Type: Checking Savings

d Account number

75 Amount of line 73 you want applied to your 2012 estimated tax ▶ 75

Amount 

You Owe 

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

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

Third Party 

Designee 

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

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here 

Joint return? See 

instructions. 

Keep a copy for 

your records. 

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

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

Your signature Date Your occupation Daytime phone number

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

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only 

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

Check if 

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

Form 1040 (2011) 

Electronically 

Filed Returns

C Basic Stand. Ded. = 611,025,277

D Add. Stand. Ded. = 17,085,244

422,143 Stand. = 628,110,521

Itmzed = 979,972,470

Real Est. Tax Ded. = 0 5,391,137,875

891,598,927

4,634,120,823

869,379,620

23,681,548

893,102,248

7,524,141 53b F8801=

53a F3800= 1,864,035

454,126

3,095,324 53c other= 4,050

53c AMV= 9,866 10,994,716 53c Sch R= 13,425

1,001,145 53c F8834= 673

53c F8911= 1,786

24,821,043 53c F8859= *

1,392,248 48,900

53c F8936= 72,367

53c F8396=

51,297,845

841,804,403

35,081,221

a= 13,936 b= 9,508

4,586,419

597,404

383,637

Recapture Tax = 1,853 Other Taxes = 321,978

882,800,903

812,978,715

169,424,126

57,973,925

157,115

24,617,935

10,338,544

0

42,315,218

1,343,784

71a F2439= 1,278,278

71b F8839= 0

71c F8801= 482,712

336,892 71d F8885= 36,537

Other Payments:

1,121,136,222 671

317,316,950

284,774,655

32,542,295

79,527,337

545,706

* Data not shown because of the small number of sample returns on which it is based.

25 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
26 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 

1040A U.S. Individual Income Tax Return 2011

Department of the Treasury—Internal Revenue Service 

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

Your first name and initial OMB No. 1545-0074 Last name 

Your social security number 

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

▲ Make sure the SSN(s) above 

and on line 6c are correct.

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

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

Foreign country name Foreign province/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

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

a box below will not change your tax or 

refund. You Spouse

Filing 

status 

Check only 

one box.

1 Single

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

3 Married filing separately. Enter spouse’s SSN above and 

full name here. ▶

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

If the qualifying person is a child but not your dependent, 

enter this child’s name here. ▶

5 Qualifying widow(er) with dependent child (see instructions)

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

box 6a.

b Spouse

c Dependents: 

(1) First name Last name

(2) Dependent’s social

security number

(3) Dependent’s

relationship to you

(4) ✓ if child under

age 17 qualifying for 

child tax credit (see 

instructions)

If more than six 

dependents, see 

instructions.

} 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 

instructions.

 

Enclose, but do 

not attach, any 

payment. Also, 

please use Form 

1040-V.

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

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

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

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

b Qualified dividends (see instructions). 9b

10 Capital gain distributions (see instructions). 10

11 a IRA 

distributions. 11a

11b Taxable amount 

(see instructions). 11b

12 a Pensions and 

annuities. 12a

12b Taxable amount 

(see instructions). 12b

13 Unemployment compensation and Alaska Permanent Fund dividends. 13

14 a Social security 

benefits. 14a

14b Taxable amount 

(see instructions). 14b

15 Add lines 7 through 14b (far right column). This is your total income. ▶ 15

Adjusted 

gross 

income

16 Educator expenses (see instructions). 16

17 IRA deduction (see instructions). 17

18 Student loan interest deduction (see instructions). 18

19 Tuition and fees. Attach Form 8917. 19

20 Add lines 16 through 19. These are your total adjustments. 20

21 Subtract line 20 from line 15. This is your adjusted gross income. ▶ 21

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11327A Form 1040A (2011)

Y = * 886,891 Y = ** 717,679

15,157,712 12,327,595

10,263,996

821,759

26,942

Exem. = 48,249,884

38,598,005

10,270,965 17,263,407

144,666

29,519,810

164,561

Total Forms Filed = 38,598,005

Total Forms Filed Electronically = 34,207,257

Ret. =

CHILDREN AT HOME 17,263,407 29,519,810 15,172,814

CHILDREN AWAY FROM HOME 144,666 164,561 8,962,797

Exem. =

Exem. =

Ret. =

PARENTS 1,181,939 1,412,078 3,510,067

OTHER DEPENDENTS 4,278,272 6,988,234 1,086,326

Returns = See 6a

Exemptions = 86,334,567

33,355,434

7,623,259

164,016

2,828,248

2,362,776

375,504

2,133,914 2,042,428

5,941,054 5,647,528

Other Income = 699,515

4,089,786

7,254,846 3,392,891

38,202,009

707,635

381,587

3,655,701

620,545

4,926,542

38,598,005

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

1040A U.S. Individual Income Tax Return 2011

Department of the Treasury—Internal Revenue Service 

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

Your first name and initial OMB No. 1545-0074 Last name 

Your social security number 

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

▲ Make sure the SSN(s) above 

and on line 6c are correct.

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

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

Foreign country name Foreign province/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

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

a box below will not change your tax or 

refund. You Spouse

Filing 

status 

Check only 

one box.

1 Single

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

3 Married filing separately. Enter spouse’s SSN above and 

full name here. ▶

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

If the qualifying person is a child but not your dependent, 

enter this child’s name here. ▶

5 Qualifying widow(er) with dependent child (see instructions)

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

box 6a.

b Spouse

c Dependents: 

(1) First name Last name

(2) Dependent’s social

security number

(3) Dependent’s

relationship to you

(4) ✓ if child under

age 17 qualifying for 

child tax credit (see 

instructions)

If more than six 

dependents, see 

instructions.

} 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 

instructions.

 

Enclose, but do 

not attach, any 

payment. Also, 

please use Form 

1040-V.

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

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

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

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

b Qualified dividends (see instructions). 9b

10 Capital gain distributions (see instructions). 10

11 a IRA 

distributions. 11a

11b Taxable amount 

(see instructions). 11b

12 a Pensions and 

annuities. 12a

12b Taxable amount 

(see instructions). 12b

13 Unemployment compensation and Alaska Permanent Fund dividends. 13

14 a Social security 

benefits. 14a

14b Taxable amount 

(see instructions). 14b

15 Add lines 7 through 14b (far right column). This is your total income. ▶ 15

Adjusted 

gross 

income

16 Educator expenses (see instructions). 16

17 IRA deduction (see instructions). 17

18 Student loan interest deduction (see instructions). 18

19 Tuition and fees. Attach Form 8917. 19

20 Add lines 16 through 19. These are your total adjustments. 20

21 Subtract line 20 from line 15. This is your adjusted gross income. ▶ 21

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11327A Form 1040A (2011)

Total Forms Filed = 38,598,005

Total Forms Filed Electronically = 34,207,257

908,729,233

5,545,623

482,617

7,860,846

5,794,637

467,601

19,492,844 17,280,620

116,603,127 94,886,918

Other Income = 2,040,246

26,393,212

120,364,387 26,016,307

1,089,220,605

169,481

1,053,214

3,541,487

1,527,144

6,291,327

1,082,929,278

27 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
28 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 1040A (2011) Page 2

Tax, credits, 

and 

payments

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

23 a Check 

if: { You were born before January 2, 1947, Blind

Spouse was born before January 2, 1947, Blind }Total boxes checked ▶ 23a

b If you are married filing separately and your spouse itemizes 

Standard deductions, check here ▶ 23b

Deduction 

for— 

• People who 

check any 

box on line 

23a or 23b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,800 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,600 

Head of 

household, 

$8,500 

24 Enter your standard deduction. 24

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

26 Exemptions. Multiply $3,700 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-. This is 

your total tax. 35

36 Federal income tax withheld from Forms W-2 and 

1099. 36

37 2011 estimated tax payments and amount applied 

from 2010 return. 37 If you have 

a qualifying 

child, attach 

Schedule 

EIC.

38a Earned income credit (EIC). 38a

b Nontaxable combat pay 

election. 38b

39 Additional child tax credit. Attach Form 8812. 39

40 American opportunity credit from Form 8863, line 14. 40

41 Add lines 36, 37, 38a, 39, and 40. These are your total payments. ▶ 41

Refund 

 

Direct 

deposit? 

See 

instructions 

and fill in 

43b, 43c, 

and 43d or 

Form 8888.

42 If line 41 is more than line 35, subtract line 35 from line 41. 

This is the amount you overpaid. 42

43a Amount of line 42 you want refunded to you. If Form 8888 is attached, check here ▶ 43a

▶ b Routing 

number ▶ c Type: Checking Savings

▶ d Account 

number

44 Amount of line 42 you want applied to your 

2012 estimated tax. 44

Amount 

you owe

45 Amount you owe. Subtract line 41 from line 35. For details on how to pay, 

see instructions. ▶ 45

46 Estimated tax penalty (see instructions). 46 

Third party 

designee

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

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

here

Joint return? 

See 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 If the IRS sent you an Identity Protection 

PIN, enter it 

here (see inst.)

Paid 

preparer 

use only

Print/type preparer's name Preparer’s signature Date Check ▶ if 

self-employed

PTIN

Firm's name ▶

Firm's address ▶

Firm's EIN ▶

Phone no.

Form 1040A (2011)

A= 5,772,674

19,458,413

B= 1,935,402

1,989

34,119,515

37,980,931

25,824,755

25,630,864

A

B

C

D C= 102,651 D= 25,903

Boxes Checked=

Tot. Std. Ded.= 38,145,232 Add. Std. Ded= 5,922,762

1,798,933

83,453

4,861,818

3,552,375

8,606,598

15,394,323

18,210,776

35,114,515

437,932

14,146,637

9,972

12,329,509 Excess FICA withheld= 6,333

5,679,470 Extension Request= 19,253

37,088,713

34,821,162

34,702,884

153,439

2,601,334

581,113
Form 1040A (2011) Page 2

Tax, credits, 

and 

payments

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

23 a Check 

if: { You were born before January 2, 1947, Blind

Spouse was born before January 2, 1947, Blind }Total boxes checked ▶ 23a

b If you are married filing separately and your spouse itemizes 

Standard deductions, check here ▶ 23b

Deduction 

for— 

• People who 

check any 

box on line 

23a or 23b or who can be 

claimed as a 

dependent, 

see 

instructions. 

• All others: 

Single or 

Married filing 

separately, 

$5,800 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,600 

Head of 

household, 

$8,500 

24 Enter your standard deduction. 24

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

26 Exemptions. Multiply $3,700 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-. This is 

your total tax. 35

36 Federal income tax withheld from Forms W-2 and 

1099. 36

37 2011 estimated tax payments and amount applied 

from 2010 return. 37 If you have 

a qualifying 

child, attach 

Schedule 

EIC.

38a Earned income credit (EIC). 38a

b Nontaxable combat pay 

election. 38b

39 Additional child tax credit. Attach Form 8812. 39

40 American opportunity credit from Form 8863, line 14. 40

41 Add lines 36, 37, 38a, 39, and 40. These are your total payments. ▶ 41

Refund 

 

Direct 

deposit? 

See 

instructions 

and fill in 

43b, 43c, 

and 43d or 

Form 8888.

42 If line 41 is more than line 35, subtract line 35 from line 41. 

This is the amount you overpaid. 42

43a Amount of line 42 you want refunded to you. If Form 8888 is attached, check here ▶ 43a

▶ b Routing 

number ▶ c Type: Checking Savings

▶ d Account 

number

44 Amount of line 42 you want applied to your 

2012 estimated tax. 44

Amount 

you owe

45 Amount you owe. Subtract line 41 from line 35. For details on how to pay, 

see instructions. ▶ 45

46 Estimated tax penalty (see instructions). 46 

Third party 

designee

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

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

here

Joint return? 

See 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 If the IRS sent you an Identity Protection 

PIN, enter it 

here (see inst.)

Paid 

preparer 

use only

Print/type preparer's name Preparer’s signature Date Check ▶ if 

self-employed

PTIN

Firm's name ▶

Firm's address ▶

Firm's EIN ▶

Phone no.

Form 1040A (2011)

Tot. Std. Ded.= 322,415,508 Add. Std. Ded= 9,908,041

774,400,625

319,354,714

524,123,380

69,112,517

985,158

12,682

4,044,426

571,900

8,504,605

14,118,771

54,996,586

100,760,518

1,115,168

36,731,592

143,816

16,613,265 Excess FICA withheld= 2,230

4,856,663 Extension Request= 10,928

160,221,577

107,992,197

107,876,121

116,076

2,791,661

19,648

29 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
30 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 

1040EZ

Department of the Treasury—Internal Revenue Service

Income Tax Return for Single and 

Joint Filers With No Dependents (99) 2011 OMB No. 1545-0074

Your first name and initial Last name Your social security number 

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

▲ Make sure the SSN(s) 

above are correct.

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

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

Foreign country name Foreign province/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

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

a box below will not change your tax or 

refund. You Spouse

Income

Attach 

Form(s) W-2 

here.

Enclose, but do 

not attach, any 

payment.

1 Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2. 

Attach your Form(s) W-2. 1 

2 Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ. 2 

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

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

5 If someone can claim you (or your spouse if a joint return) as a dependent, check 

the applicable box(es) below and enter the amount from the worksheet on back.

You Spouse

If no one can claim you (or your spouse if a joint return), enter $9,500 if single;

$19,000 if married filing jointly. See back for explanation. 5 

6 Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-. 

This is your taxable income. ▶ 6 

Payments, 

Credits, 

and Tax

7 Federal income tax withheld from Form(s) W-2 and 1099. 7 

8a Earned income credit (EIC) (see instructions). 8a 

b Nontaxable combat pay election. 8b 

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

10 Tax. Use the amount on line 6 above to find your tax in the tax table in the 

instructions. Then, enter the tax from the table on this line. 10

11a If line 9 is larger than line 10, subtract line 10 from line 9. This is your refund. 

If Form 8888 is attached, check here ▶ 11a

Refund

Have it directly 

deposited! See 

instructions and 

fill in 11b, 11c, 

and 11d or 

Form 8888.

▶ b Routing number ▶ c Type: Checking Savings

▶ d Account number

Amount 

You Owe

12 If line 10 is larger than line 9, subtract line 9 from line 10. This is 

the amount you owe. For details on how to pay, see instructions. ▶ 12 

Third Party 

Designee

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

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here

Joint return? See 

instructions.

Keep a copy for 

your records.

Under penalties of perjury, I declare that I have examined this return and, to the best of my knowledge and belief, it is true, correct, and 

accurately lists all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based 

▲

on all information of which the preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

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

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only

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

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions. Cat. No. 11329W Form 1040EZ (2011)

Total Forms Filed =

Total Forms Filed Electronically =

Single = 21,334,294 Joint = 1,248,879

22,089,943

Tax exempt interest = 0

2,279,181

Other Net Income or Loss = 326,321

2,044,907

22,583,173

18,709,798

22,583,173

You boxes checked =

Total Exemptions = 17,581,420

Y = * 777,299 Y = ** 89,661

6,249,639

22,579,187

15,064,651

21,851,110

2,736,960

0 6,969 F4868 payment = Excess FICA / RRTA =

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

22,093,738 0

15,059,672

20,930,301

1,299,370

9,228,567
2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

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

Form 

1040EZ

Department of the Treasury—Internal Revenue Service

Income Tax Return for Single and 

Joint Filers With No Dependents (99) 2011 OMB No. 1545-0074

Your first name and initial Last name Your social security number 

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

▲ Make sure the SSN(s) 

above are correct.

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

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

Foreign country name Foreign province/county Foreign postal code 

Presidential Election Campaign

Check here if you, or your spouse if filing 

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

a box below will not change your tax or 

refund. You Spouse

Income

Attach 

Form(s) W-2 

here.

Enclose, but do 

not attach, any 

payment.

1 Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2. 

Attach your Form(s) W-2. 1 

2 Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ. 2 

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

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

5 If someone can claim you (or your spouse if a joint return) as a dependent, check 

the applicable box(es) below and enter the amount from the worksheet on back.

You Spouse

If no one can claim you (or your spouse if a joint return), enter $9,500 if single;

$19,000 if married filing jointly. See back for explanation. 5 

6 Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-. 

This is your taxable income. ▶ 6 

Payments, 

Credits, 

and Tax

7 Federal income tax withheld from Form(s) W-2 and 1099. 7 

8a Earned income credit (EIC) (see instructions). 8a 

b Nontaxable combat pay election. 8b 

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

10 Tax. Use the amount on line 6 above to find your tax in the tax table in the 

instructions. Then, enter the tax from the table on this line. 10

11a If line 9 is larger than line 10, subtract line 10 from line 9. This is your refund. 

If Form 8888 is attached, check here ▶ 11a

Refund

Have it directly 

deposited! See 

instructions and 

fill in 11b, 11c, 

and 11d or 

Form 8888.

▶ b Routing number ▶ c Type: Checking Savings

▶ d Account number

Amount 

You Owe

12 If line 10 is larger than line 9, subtract line 9 from line 10. This is 

the amount you owe. For details on how to pay, see instructions. ▶ 12 

Third Party 

Designee

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

Designee’s 

name ▶

Phone 

no. ▶

Personal identification 

number (PIN) ▶

Sign 

Here

Joint return? See 

instructions.

Keep a copy for 

your records.

Under penalties of perjury, I declare that I have examined this return and, to the best of my knowledge and belief, it is true, correct, and 

accurately lists all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based 

▲

on all information of which the preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

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

PIN, enter it 

here (see inst.)

Paid 

Preparer 

Use Only

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

self-employed

 PTIN

Firm’s name ▶

Firm’s address ▶

Firm's EIN ▶

Phone no. 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions. Cat. No. 11329W Form 1040EZ (2011)

Total Forms Filed =

Total Forms Filed Electronically = 18,709,798

Tax exempt interest =

Other Net Income or Loss =

22,583,173

416,782,437

0

262,492

1,101,940

11,939,085

430,085,954

You boxes checked = 6,249,639

Total Exemptions = 13,641,206

128,575,733

254,620,799

51,254,245

730,614

0 5,090 F4868 payment = Excess FICA / RRTA =

52,104,108 0

35,128,157

17,727,908

751,958

31 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
32 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 07

Name(s) shown on Form 1040 Your social security number

Medical 

and 

Dental 

Expenses 

Caution. Do not include expenses reimbursed or paid by others. 

1 Medical and dental expenses (see instructions) . . . . . 1 

2 Enter amount from Form 1040, line 38 2 

3 Multiply line 2 by 7.5% (.075) . . . . . . . . . . . 3 

4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . 4 

Taxes You 

Paid

5 State and local (check only one box): 

a Income taxes, or

b General sales taxes } . . . . . . . . . . . 5 

6 Real estate taxes (see instructions) . . . . . . . . . 6 

7 Personal property taxes . . . . . . . . . . . . . 7 

8 Other taxes. List type and amount ▶

8 

9 Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . 9 

Interest 

You Paid

Note.

Your mortgage 

interest 

deduction may 

be limited (see 

instructions). 

10 Home mortgage interest and points reported to you on Form 1098 10 

11 Home mortgage interest not reported to you on Form 1098. If paid 

to the person from whom you bought the home, see instructions 

and show that person’s name, identifying no., and address ▶

11 

12 Points not reported to you on Form 1098. See instructions for 

special rules . . . . . . . . . . . . . . . . . 12 

13 Mortgage insurance premiums (see instructions) . . . . . 13 

14 Investment interest. Attach Form 4952 if required. (See instructions.) 14 

15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . 15 

Gifts to 

Charity

If you made a 

gift and got a 

benefit for it, 

see instructions. 

16 Gifts by cash or check. If you made any gift of $250 or more, 

see instructions . . . . . . . . . . . . . . . . 16 

17 Other than by cash or check. If any gift of $250 or more, see 

instructions. You must attach Form 8283 if over $500 . . . 17 

18 Carryover from prior year . . . . . . . . . . . . 18

19 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . 19 

Casualty and 

Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) . . . . . . . . 20 

Job Expenses 

and Certain 

Miscellaneous 

Deductions 

21 Unreimbursed employee expenses—job travel, union dues, 

job education, etc. Attach Form 2106 or 2106-EZ if required. 

(See instructions.) ▶ 21

22 Tax preparation fees . . . . . . . . . . . . . 22 

23 Other expenses—investment, safe deposit box, etc. List type 

and amount ▶

23 

24 Add lines 21 through 23 . . . . . . . . . . . . 24 

25 Enter amount from Form 1040, line 38 25 

26 Multiply line 25 by 2% (.02) . . . . . . . . . . . 26 

27 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . . . . . . 27 

Other 

Miscellaneous 

Deductions 

28 Other—from list in instructions. List type and amount ▶

28 

Total 

Itemized 

Deductions 

29 Add the amounts in the far right column for lines 4 through 28. Also, enter this amount 

on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . 29 

30 If you elect to itemize deductions even though they are less than your standard 

deduction, check here . . . . . . . . . . . . . . . . . . . ▶

For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 17145C Schedule A (Form 1040) 2011 

Total Schedules Filed = 46,901,143

Income Taxes = 33,715,607

General Sales Taxes = 10,876,156

10,382,599

10,379,747

44,591,763

40,138,213

19,943,550

2,626,148

35,473,245

1,141,911

2,674,846

1,498,817

34,558,271

22,541,678

578,889

Capital Gains Deduction Limitation = 26,713

14,730,817

22,113,572

7,895,963

28,694,320

28,692,778

46,293,834

10,382,599

45,952,640

36,506,737

37,789,956

140,717

11,870,811

1,333,012

4,479,962

Gambling Loss Deduction = 934,552 Other than Gambling Deduction = 395,417

Property Income, Casualty, & Theft Deduction = 17,741

125,207
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

2011

Attachment 

Sequence No. 07

Name(s) shown on Form 1040 Your social security number

Medical 

and 

Dental 

Expenses 

Caution. Do not include expenses reimbursed or paid by others. 

1 Medical and dental expenses (see instructions) . . . . . 1 

2 Enter amount from Form 1040, line 38 2 

3 Multiply line 2 by 7.5% (.075) . . . . . . . . . . . 3 

4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . 4 

Taxes You 

Paid

5 State and local (check only one box): 

a Income taxes, or

b General sales taxes } . . . . . . . . . . . 5 

6 Real estate taxes (see instructions) . . . . . . . . . 6 

7 Personal property taxes . . . . . . . . . . . . . 7 

8 Other taxes. List type and amount ▶

8 

9 Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . 9 

Interest 

You Paid

Note.

Your mortgage 

interest 

deduction may 

be limited (see 

instructions). 

10 Home mortgage interest and points reported to you on Form 1098 10 

11 Home mortgage interest not reported to you on Form 1098. If paid 

to the person from whom you bought the home, see instructions 

and show that person’s name, identifying no., and address ▶

11 

12 Points not reported to you on Form 1098. See instructions for 

special rules . . . . . . . . . . . . . . . . . 12 

13 Mortgage insurance premiums (see instructions) . . . . . 13 

14 Investment interest. Attach Form 4952 if required. (See instructions.) 14 

15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . 15 

Gifts to 

Charity

If you made a 

gift and got a 

benefit for it, 

see instructions. 

16 Gifts by cash or check. If you made any gift of $250 or more, 

see instructions . . . . . . . . . . . . . . . . 16 

17 Other than by cash or check. If any gift of $250 or more, see 

instructions. You must attach Form 8283 if over $500 . . . 17 

18 Carryover from prior year . . . . . . . . . . . . 18

19 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . 19 

Casualty and 

Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) . . . . . . . . 20 

Job Expenses 

and Certain 

Miscellaneous 

Deductions 

21 Unreimbursed employee expenses—job travel, union dues, 

job education, etc. Attach Form 2106 or 2106-EZ if required. 

(See instructions.) ▶ 21

22 Tax preparation fees . . . . . . . . . . . . . 22 

23 Other expenses—investment, safe deposit box, etc. List type 

and amount ▶

23 

24 Add lines 21 through 23 . . . . . . . . . . . . 24 

25 Enter amount from Form 1040, line 38 25 

26 Multiply line 25 by 2% (.02) . . . . . . . . . . . 26 

27 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . . . . . . 27 

Other 

Miscellaneous 

Deductions 

28 Other—from list in instructions. List type and amount ▶

28 

Total 

Itemized 

Deductions 

29 Add the amounts in the far right column for lines 4 through 28. Also, enter this amount 

on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . 29 

30 If you elect to itemize deductions even though they are less than your standard 

deduction, check here . . . . . . . . . . . . . . . . . . . ▶

For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 17145C Schedule A (Form 1040) 2011 

Total Schedules Filed = 46,901,143

Income Taxes = 265,999,282

General Sales Taxes = 15,977,517

129,126,252

44,252,846

281,976,799

172,950,301

8,339,350

1,852,097

357,843,874

6,452,530

1,362,693

12,551,293

138,608,769

43,639,867

33,293,336

76,857,890

6,982,040

38,224,411

122,064,341

74,794,130

1,218,496,717

84,873,406

465,127,769

383,565,099

174,474,029

3,180,912

86,494,396

Gambling Loss Deduction = 17,573,396 Other than Gambling Deduction = 2,294,400

20,811,631

5,354,709

Property Income, Casualty & Theft Deduction = 943,836

33 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
34 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

SCHEDULE B 

(Form 1040A or 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Interest and Ordinary Dividends

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

OMB No. 1545-0074

2011

Attachment 

Sequence No. 08

Name(s) shown on return Your social security number

Part I 

Interest

(See instructions 

on back and the 

instructions for 

Form 1040A, or 

Form 1040, 

line 8a.) 

 

Note. If you 

received a Form 

1099-INT, Form 

1099-OID, or 

substitute 

statement from 

a brokerage firm, 

list the firm’s 

name as the 

payer and enter 

the total interest 

shown on that 

form. 

1 List name of payer. If any interest is from a seller-financed mortgage and the 

buyer used the property as a personal residence, see instructions on back and list 

this interest first. Also, show that buyer’s social security number and address ▶

1 

Amount

2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . 2 

3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. 

Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . 3 

4 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form 

1040, line 8a . . . . . . . . . . . . . . . . . . . . . . ▶ 4 

Note. If line 4 is over $1,500, you must complete Part III. Amount 

Part II 

Ordinary 

Dividends 

(See instructions 

on back and the 

instructions for 

Form 1040A, or 

Form 1040, 

line 9a.) 

Note. If you 

received a Form 

1099-DIV or 

substitute 

statement from 

a brokerage firm, 

list the firm’s 

name as the 

payer and enter 

the ordinary 

dividends shown 

on that form. 

5 List name of payer ▶

5 

6 Add the amounts on line 5. Enter the total here and on Form 1040A, or Form 

1040, line 9a . . . . . . . . . . . . . . . . . . . . . . ▶ 6 

Note. If line 6 is over $1,500, you must complete Part III. 

Part III 

Foreign 

Accounts 

and Trusts 

(See 

instructions on 

back.) 

You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a 

foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. Yes No

7a At any time during 2011, did you have a financial interest in or signature authority over a financial

account (such as a bank account, securities account, or brokerage account) located in a foreign

country? See instructions . . . . . . . . . . . . . . . . . . . . . . . .

b 

If “Yes,” are you required to file Form TD F 90-22.1 to report that financial interest or signature 

authority? See Form TD F 90-22.1 and its instructions for filing requirements and exceptions to 

those requirements . . . . . . . . . . . . . . . . . . . . . . . . . .

If you are required to file Form TD F 90-22.1, enter the name of the foreign country where the 

financial account is located ▶

8 During 2011, 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) 2011 

Total Schedules Filed = 20,547,306

F1040 = 18,641,401 F1040A = 1,905,905

The component parts of line 2 are as follows:

F1040 = 17,012,537 F1040A = 1,533,468

18,546,005

23,563

F1040 = 13,669,158 F1040A = 920,381

The component parts of line 6 are as follows:

14,589,539

Yes = 587,438

Yes = 68,134
SCHEDULE B 

(Form 1040A or 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Interest and Ordinary Dividends

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

OMB No. 1545-0074

2011

Attachment 

Sequence No. 08

Name(s) shown on return Your social security number

Part I 

Interest

(See instructions 

on back and the 

instructions for 

Form 1040A, or 

Form 1040, 

line 8a.) 

 

Note. If you 

received a Form 

1099-INT, Form 

1099-OID, or 

substitute 

statement from 

a brokerage firm, 

list the firm’s 

name as the 

payer and enter 

the total interest 

shown on that 

form. 

1 List name of payer. If any interest is from a seller-financed mortgage and the 

buyer used the property as a personal residence, see instructions on back and list 

this interest first. Also, show that buyer’s social security number and address ▶

1 

Amount

2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . 2 

3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. 

Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . 3 

4 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form 

1040, line 8a . . . . . . . . . . . . . . . . . . . . . . ▶ 4 

Note. If line 4 is over $1,500, you must complete Part III. Amount 

Part II 

Ordinary 

Dividends 

(See instructions 

on back and the 

instructions for 

Form 1040A, or 

Form 1040, 

line 9a.) 

Note. If you 

received a Form 

1099-DIV or 

substitute 

statement from 

a brokerage firm, 

list the firm’s 

name as the 

payer and enter 

the ordinary 

dividends shown 

on that form. 

5 List name of payer ▶

5 

6 Add the amounts on line 5. Enter the total here and on Form 1040A, or Form 

1040, line 9a . . . . . . . . . . . . . . . . . . . . . . ▶ 6 

Note. If line 6 is over $1,500, you must complete Part III. 

Part III 

Foreign 

Accounts 

and Trusts 

(See 

instructions on 

back.) 

You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a 

foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. Yes No

7a At any time during 2011, did you have a financial interest in or signature authority over a financial

account (such as a bank account, securities account, or brokerage account) located in a foreign

country? See instructions . . . . . . . . . . . . . . . . . . . . . . . .

b 

If “Yes,” are you required to file Form TD F 90-22.1 to report that financial interest or signature 

authority? See Form TD F 90-22.1 and its instructions for filing requirements and exceptions to 

those requirements . . . . . . . . . . . . . . . . . . . . . . . . . .

If you are required to file Form TD F 90-22.1, enter the name of the foreign country where the 

financial account is located ▶

8 During 2011, 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) 2011 

Total Schedules Filed = 20,547,306

F1040 = 18,641,401 F1040A = 1,905,905

The component parts of line 2 are as follows:

F1040 = 109,440,366 F1040A = 4,333,375

113,773,741

48,300

The component parts of line 6 are as follows:

F1040 = 182,975,537 F1040A = 7,374,767

190,350,304

35 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
36 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

SCHEDULE C 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Profit or Loss From Business 

(Sole Proprietorship)

▶ For information on Schedule C and its instructions, go to www.irs.gov/schedulec

▶ Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065.

OMB No. 1545-0074

2011

Attachment 

Sequence No. 09

Name of proprietor Social security number (SSN)

A Principal business or profession, including product or service (see instructions) B Enter code from instructions 

▶

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

E Business address (including suite or room no.) ▶

 City, town or post office, state, and ZIP code 

F Accounting method: (1) Cash (2) Accrual (3) Other (specify) ▶

G Did you “materially participate” in the operation of this business during 2011? If “No,” see instructions for limit on losses . Yes No

H If you started or acquired this business during 2011, check here . . . . . . . . . . . . . . . . . ▶

I Did you make any payments in 2011 that would require you to file Form(s) 1099? (see instructions) . . . . . . . . Yes No

J If "Yes," did you or will you file all required Forms 1099? . . . . . . . . . . . . . . . . . . . . Yes No

Part I Income 

1 a Merchant card and third party payments. For 2011, enter -0- . . . 1a

b Gross receipts or sales not entered on line 1a (see instructions) . . 1b

c Income reported to you on Form W-2 if the “Statutory Employee” box on 

that form was checked. Caution. See instr. before completing this line 1c

d Total gross receipts. Add lines 1a through 1c . . . . . . . . . . . . . . . . . . 1d

2 Returns and allowances plus any other adjustments (see instructions) . . . . . . . . . . . 2 

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

4 Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . . . . 4 

5 Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . 5 

6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . 6 

7 Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . ▶ 7 

Part II Expenses Enter expenses for business use of your home only on line 30. 

8 Advertising . . . . . 8 

9 Car and truck expenses (see 

instructions). . . . . 9 

10 Commissions and fees . 10 

11 Contract labor (see instructions) 11 

12 Depletion . . . . . 12 

13 Depreciation and section 179 

expense deduction (not 

included in Part III) (see 

instructions) . . . . . 13 

14 Employee benefit programs 

(other than on line 19) . . 14

15 Insurance (other than health) 15 

16 Interest:

a Mortgage (paid to banks, etc.) 16a

b Other . . . . . . 16b

17 Legal and professional services 17

18 Office expense (see instructions) 18 

19 Pension and profit-sharing plans . 19 

20 Rent or lease (see instructions):

a Vehicles, machinery, and equipment 20a

b Other business property . . . 20b 

21 Repairs and maintenance . . . 21 

22 Supplies (not included in Part III) . 22 

23 Taxes and licenses . . . . . 23 

24 Travel, meals, and entertainment:

a Travel . . . . . . . . . 24a 

b Deductible meals and 

entertainment (see instructions) . 24b 

25 Utilities . . . . . . . . 25 

26 Wages (less employment credits) . 26 

27 a Other expenses (from line 48) . . 27a

b Reserved for future use . . . 27b

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

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

30 Expenses for business use of your home. Attach Form 8829. Do not report such expenses elsewhere . . 30 

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

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

If you entered an amount on line 1c, see instr. Estates and trusts, enter on Form 1041, line 3. 

• If a loss, you must go to line 32.

} 31

32 If you have a loss, check the box that describes your investment in this activity (see instructions). 

• If you checked 32a, enter the loss on both Form 1040, line 12, (or Form 1040NR, line 13) and 

on Schedule SE, line 2. If you entered an amount on line 1c, see the instructions for line 31. 

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) 2011 

Total Schedules Filed = 26,104,095 Includes 4,629,950 Schedule C-EZ's

23,426,681

3,642,217

Boxes Checked = 1,872,598

5,734,749

11,501,078

940,836

2,029,355

77,914

6,088,574

263,392

5,581,848

532,295

1,473,719

7,210,377

nondeductible loss (+)/suspended loss carryover (-)

22,917,874

22,172,036

694,163

22,179,191

4,214,099

22,198,899

1,059,509

22,460,639

108,028

1,698,176

3,030,780

4,408,799

9,281,221

6,098,475

4,249,594

6,178,889

10,330,278

1,109,487

19,956,180

23,188,739

3,303,265

7,188,743

0

20,948,531

11,673,899

Total Boxes Checked = 5,464,188

152,562
SCHEDULE C 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Profit or Loss From Business 

(Sole Proprietorship)

▶ For information on Schedule C and its instructions, go to www.irs.gov/schedulec

▶ Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065.

OMB No. 1545-0074

2011

Attachment 

Sequence No. 09

Name of proprietor Social security number (SSN)

A Principal business or profession, including product or service (see instructions) B Enter code from instructions 

▶

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

E Business address (including suite or room no.) ▶

 City, town or post office, state, and ZIP code 

F Accounting method: (1) Cash (2) Accrual (3) Other (specify) ▶

G Did you “materially participate” in the operation of this business during 2011? If “No,” see instructions for limit on losses . Yes No

H If you started or acquired this business during 2011, check here . . . . . . . . . . . . . . . . . ▶

I Did you make any payments in 2011 that would require you to file Form(s) 1099? (see instructions) . . . . . . . . Yes No

J If "Yes," did you or will you file all required Forms 1099? . . . . . . . . . . . . . . . . . . . . Yes No

Part I Income 

1 a Merchant card and third party payments. For 2011, enter -0- . . . 1a

b Gross receipts or sales not entered on line 1a (see instructions) . . 1b

c Income reported to you on Form W-2 if the “Statutory Employee” box on 

that form was checked. Caution. See instr. before completing this line 1c

d Total gross receipts. Add lines 1a through 1c . . . . . . . . . . . . . . . . . . 1d

2 Returns and allowances plus any other adjustments (see instructions) . . . . . . . . . . . 2 

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

4 Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . . . . 4 

5 Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . 5 

6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . 6 

7 Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . ▶ 7 

Part II Expenses Enter expenses for business use of your home only on line 30. 

8 Advertising . . . . . 8 

9 Car and truck expenses (see 

instructions). . . . . 9 

10 Commissions and fees . 10 

11 Contract labor (see instructions) 11 

12 Depletion . . . . . 12 

13 Depreciation and section 179 

expense deduction (not 

included in Part III) (see 

instructions) . . . . . 13 

14 Employee benefit programs 

(other than on line 19) . . 14

15 Insurance (other than health) 15 

16 Interest:

a Mortgage (paid to banks, etc.) 16a

b Other . . . . . . 16b

17 Legal and professional services 17

18 Office expense (see instructions) 18 

19 Pension and profit-sharing plans . 19 

20 Rent or lease (see instructions):

a Vehicles, machinery, and equipment 20a

b Other business property . . . 20b 

21 Repairs and maintenance . . . 21 

22 Supplies (not included in Part III) . 22 

23 Taxes and licenses . . . . . 23 

24 Travel, meals, and entertainment:

a Travel . . . . . . . . . 24a 

b Deductible meals and 

entertainment (see instructions) . 24b 

25 Utilities . . . . . . . . 25 

26 Wages (less employment credits) . 26 

27 a Other expenses (from line 48) . . 27a

b Reserved for future use . . . 27b

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

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

30 Expenses for business use of your home. Attach Form 8829. Do not report such expenses elsewhere . . 30 

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

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

If you entered an amount on line 1c, see instr. Estates and trusts, enter on Form 1041, line 3. 

• If a loss, you must go to line 32.

} 31

32 If you have a loss, check the box that describes your investment in this activity (see instructions). 

• If you checked 32a, enter the loss on both Form 1040, line 12, (or Form 1040NR, line 13) and 

on Schedule SE, line 2. If you entered an amount on line 1c, see the instructions for line 31. 

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) 2011 

Total Schedules Filed = 26,104,095 Includes 4,629,950 Schedule C-EZ's

13,389,524

83,653,504

12,757,444

37,628,875

1,001,915

35,578,194

2,960,120

16,625,418

4,356,597

5,863,232

10,840,085

nondeductible loss (+)/suspended loss carryover (-)

282,969,817

1,248,963,111

7,440,906

1,241,522,205

388,954,312

852,567,893

19,594,493

872,162,386

1,055,113

8,418,122

34,556,834

15,695,632

32,169,216

17,767,507

12,629,389

8,432,313

26,884,399

77,906,284

580,140,844

292,021,542

9,987,555

11,614,104

0

1,160,973,951

104,376,096

935,830

37 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
38 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Schedule C (Form 1040) 2011 Page 2 

Part III Cost of Goods Sold (see instructions) 

33 Method(s) used to 

value closing inventory: a Cost b Lower of cost or market c Other (attach explanation) 

34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? 

If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 

35 Inventory at beginning of year. If different from last year’s closing inventory, attach explanation . . . 35 

36 Purchases less cost of items withdrawn for personal use . . . . . . . . . . . . . . 36 

37 Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . . 37 

38 Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . . 38 

39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 

40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . 40 

41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . 41 

42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . . 42 

Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 

and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must 

file Form 4562. 

43 When did you place your vehicle in service for business purposes? (month, day, year) ▶ / / 

44 Of the total number of miles you drove your vehicle during 2011, enter the number of miles you used your vehicle for: 

a Business b Commuting (see instructions) c Other 

45 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . Yes No 

46 Do you (or your spouse) have another vehicle available for personal use?. . . . . . . . . . . . . . Yes No 

47a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . Yes No 

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 

Part V Other Expenses. List below business expenses not included on lines 8–26 or line 30. 

48 Total other expenses. Enter here and on line 27a . . . . . . . . . . . . . . . . 48 

Schedule C (Form 1040) 2011 

1,374,381

1,313,659

2,352,809

602,186

1,806,391

898,954
Schedule C (Form 1040) 2011 Page 2 

Part III Cost of Goods Sold (see instructions) 

33 Method(s) used to 

value closing inventory: a Cost b Lower of cost or market c Other (attach explanation) 

34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? 

If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 

35 Inventory at beginning of year. If different from last year’s closing inventory, attach explanation . . . 35 

36 Purchases less cost of items withdrawn for personal use . . . . . . . . . . . . . . 36 

37 Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . . 37 

38 Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . . 38 

39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 

40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . 40 

41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . 41 

42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . . 42 

Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 

and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must 

file Form 4562. 

43 When did you place your vehicle in service for business purposes? (month, day, year) ▶ / / 

44 Of the total number of miles you drove your vehicle during 2011, enter the number of miles you used your vehicle for: 

a Business b Commuting (see instructions) c Other 

45 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . Yes No 

46 Do you (or your spouse) have another vehicle available for personal use?. . . . . . . . . . . . . . Yes No 

47a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . Yes No 

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 

Part V Other Expenses. List below business expenses not included on lines 8–26 or line 30. 

48 Total other expenses. Enter here and on line 27a . . . . . . . . . . . . . . . . 48 

Schedule C (Form 1040) 2011 

39,221,986

39,520,942

250,217,919

29,716,382

49,734,460

58,986,596

39 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
40 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

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. 

• Did not receive any credit card or 

similar payments that included 

amounts that are not includible in your 

income (see instructions for line 1a).

And You:

▶ • Had no employees during the year. 

• Are not required to file Form 4562, 

Depreciation and Amortization, for 

this business. See the instructions for 

Schedule C, line 13, to find out if you 

must file. 

• Do not deduct expenses for business 

use of your home. 

• Do not have prior year unallowed 

passive activity losses from this 

business.

A Principal business or profession, including product or service B Enter business code (see page 2)

▶

C Business name. If no separate business name, leave blank. D Enter your EIN (see page 2)

E Business address (including suite or room no.). Address not required if same as on page 1 of your tax return.

City, town or post office, state, and ZIP code

F Did you make any payments in 2011 that would require you to file Form(s) 1099? (see the Schedule C 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

G If “Yes,” did you or will you file all required Forms 1099? . . . . . . . . . . . . . . . . Yes No

Part II Figure Your Net Profit

1a Merchant card and third party payments. For 2011, enter -0- . . . . . 1a

b Gross receipts or sales not entered on line 1a (see instructions) . . 1b

c Income reported to you on Form W-2 if the “Statutory Employee” box 

on that form was checked. Caution. See Schedule C instructions

before completing this line . . . . . . . . . . . . . . 1c

d Total of lines 1a, 1b, and 1c. If any adjustments to line 1a, you must use Schedule C (see instructions) 1d

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 1d. If less than zero, you must use Schedule C. Enter on both 

Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13 and Schedule SE, 

line 2 (see instructions). (If you entered an amount on line 1c, do not report the amount from

line 1c 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 2011, 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) 2011

Total Schedules Filed = 4,629,950 Data is tabulated with the Schedule C's
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

2011

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. 

• Did not receive any credit card or 

similar payments that included 

amounts that are not includible in your 

income (see instructions for line 1a).

And You:

▶ • Had no employees during the year. 

• Are not required to file Form 4562, 

Depreciation and Amortization, for 

this business. See the instructions for 

Schedule C, line 13, to find out if you 

must file. 

• Do not deduct expenses for business 

use of your home. 

• Do not have prior year unallowed 

passive activity losses from this 

business.

A Principal business or profession, including product or service B Enter business code (see page 2)

▶

C Business name. If no separate business name, leave blank. D Enter your EIN (see page 2)

E Business address (including suite or room no.). Address not required if same as on page 1 of your tax return.

City, town or post office, state, and ZIP code

F Did you make any payments in 2011 that would require you to file Form(s) 1099? (see the Schedule C 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

G If “Yes,” did you or will you file all required Forms 1099? . . . . . . . . . . . . . . . . Yes No

Part II Figure Your Net Profit

1a Merchant card and third party payments. For 2011, enter -0- . . . . . 1a

b Gross receipts or sales not entered on line 1a (see instructions) . . 1b

c Income reported to you on Form W-2 if the “Statutory Employee” box 

on that form was checked. Caution. See Schedule C instructions

before completing this line . . . . . . . . . . . . . . 1c

d Total of lines 1a, 1b, and 1c. If any adjustments to line 1a, you must use Schedule C (see instructions) 1d

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 1d. If less than zero, you must use Schedule C. Enter on both 

Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13 and Schedule SE, 

line 2 (see instructions). (If you entered an amount on line 1c, do not report the amount from

line 1c 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 2011, 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) 2011

Total Schedules Filed = 4,629,950 Data is tabulated with the Schedule C's

41 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
42 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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 Form 8949 to list your transactions for lines 1, 2, 3, 8, 9, and 10. 

OMB No. 1545-0074

2011

Attachment 

Sequence No. 12

Name(s) shown on return Your social security number

Part I Short-Term Capital Gains and Losses—Assets Held One Year or Less 

( )

( )

( )

Complete Form 8949 before completing line 1, 2, or 3. 

This form may be easier to complete if you round off cents to 

whole dollars.

(e) Sales price from 

Form(s) 8949, line 2, 

column (e)

(f) Cost or other basis 

from Form(s) 8949, 

line 2, column (f)

(g) Adjustments to 

gain or loss from 

Form(s) 8949, 

line 2, column (g) 

(h) Gain or (loss) 

Combine columns (e), 

(f), and (g) 

1 Short-term totals from all Forms 8949 with box A

checked in Part I . . . . . . . . . . . . .

2 Short-term totals from all Forms 8949 with box B

checked in Part I . . . . . . . . . . . . .

3 Short-term totals from all Forms 8949 with box C

checked in Part I . . . . . . . . . . . . .

4 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 . 4 

5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from 

Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover 

Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . 6 ( )

7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column (h). If you have any 

long-term capital gains or losses, go to Part II below. Otherwise, go to Part III on the back . . . 7 

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

( )

( )

( )

Complete Form 8949 before completing line 8, 9, or 10. 

This form may be easier to complete if you round off cents to 

whole dollars.

(e) Sales price from 

Form(s) 8949, line 4, 

column (e)

(f) Cost or other basis 

from Form(s) 8949, 

line 4, column (f)

(g) Adjustments to 

gain or loss from 

Form(s) 8949, 

line 4, column (g) 

(h) Gain or (loss) 

Combine columns (e), 

(f), and (g) 

8 Long-term totals from all Forms 8949 with box A

checked in Part II . . . . . . . . . . . .

9 Long-term totals from all Forms 8949 with box B

checked in Part II . . . . . . . . . . . .

10 Long-term totals from all Forms 8949 with box C

checked in Part II . . . . . . . . . . . . .

11 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) 

from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . . . . . 11 

12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 12 

13 Capital gain distributions. See the instructions . . . . . . . . . . . . . . . . . . 13 

14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover 

Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . 14 ( )

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

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

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11338H Schedule D (Form 1040) 2011 

Total Schedules Filed = 20,795,742 Total Sales Reported with Form 1099 = 15,444,619

680,226

1,230,767

3,248,493

2,402,537

2,011,739

6,976,863

7,724,534

4,933,733

4,726,668

983,013

4,848,868

4,509,844

955,530

429,373

133,742 967,715

4,494,756

585,537 4,772,556

11,262,910

4,331,216 4,239,200

6,670,004

1,617,523

237,273

351,497

283,206

6,706,411

4,150,156

1,635,260

6,966,122

1,699,449

18,033,537
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 Form 8949 to list your transactions for lines 1, 2, 3, 8, 9, and 10. 

OMB No. 1545-0074

2011

Attachment 

Sequence No. 12

Name(s) shown on return Your social security number

Part I Short-Term Capital Gains and Losses—Assets Held One Year or Less 

( )

( )

( )

Complete Form 8949 before completing line 1, 2, or 3. 

This form may be easier to complete if you round off cents to 

whole dollars.

(e) Sales price from 

Form(s) 8949, line 2, 

column (e)

(f) Cost or other basis 

from Form(s) 8949, 

line 2, column (f)

(g) Adjustments to 

gain or loss from 

Form(s) 8949, 

line 2, column (g) 

(h) Gain or (loss) 

Combine columns (e), 

(f), and (g) 

1 Short-term totals from all Forms 8949 with box A

checked in Part I . . . . . . . . . . . . .

2 Short-term totals from all Forms 8949 with box B

checked in Part I . . . . . . . . . . . . .

3 Short-term totals from all Forms 8949 with box C

checked in Part I . . . . . . . . . . . . .

4 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 . 4 

5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from 

Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover 

Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . 6 ( )

7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column (h). If you have any 

long-term capital gains or losses, go to Part II below. Otherwise, go to Part III on the back . . . 7 

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

( )

( )

( )

Complete Form 8949 before completing line 8, 9, or 10. 

This form may be easier to complete if you round off cents to 

whole dollars.

(e) Sales price from 

Form(s) 8949, line 4, 

column (e)

(f) Cost or other basis 

from Form(s) 8949, 

line 4, column (f)

(g) Adjustments to 

gain or loss from 

Form(s) 8949, 

line 4, column (g) 

(h) Gain or (loss) 

Combine columns (e), 

(f), and (g) 

8 Long-term totals from all Forms 8949 with box A

checked in Part II . . . . . . . . . . . .

9 Long-term totals from all Forms 8949 with box B

checked in Part II . . . . . . . . . . . .

10 Long-term totals from all Forms 8949 with box C

checked in Part II . . . . . . . . . . . . .

11 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) 

from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . . . . . 11 

12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 12 

13 Capital gain distributions. See the instructions . . . . . . . . . . . . . . . . . . 13 

14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover 

Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . 14 ( )

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

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

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11338H Schedule D (Form 1040) 2011 

Total Schedules Filed = 20,795,742 Total Sales Reported with Form 1099 = 15,444,619

2,696,498

6,657,776

216,190,361

121,917,074

122,938,345

12,393,420

392,695,369

1,390,639,830

1,126,824,292

267,198,756

1,439,361,336

1,138,793,160

268,997,567

8,586,524

2,977,878 -5,324,225

-3,438,052

30,743,281 -17,992,512

-233,680,783

335,002,512 321,352,382

699,884,397

211,310,974

-6,619

-205,891

-8,811,348

86,257,133

13,671,025

38,110,161

787,380,552

258,230,688

5,262,718

43 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
44 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Schedule D (Form 1040) 2011 Page 2 

Part III Summary

16 Combine lines 7 and 15 and enter the result . . . . . . . . . . . . . . . . . . 16

• If line 16 is a gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line

14. Then go to line 17 below. 

• If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete 

line 22.

• If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040, line 13, or Form 

1040NR, line 14. Then go to line 22.

17 Are lines 15 and 16 both gains? 

Yes. Go to line 18. 

No. Skip lines 18 through 21, and go to line 22.

18 Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet in the instructions . . ▶ 18 

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

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 19

20 Are lines 18 and 19 both zero or blank? 

Yes. Complete 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 in the instructions. Do not complete lines 21 and 22 below. 

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

• The loss on line 16 or 

• ($3,000), or if married filing separately, ($1,500) } . . . . . . . . . . . . . . . 21 ( )

Note. When figuring which amount is smaller, treat both amounts as positive numbers. 

22 Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b? 

Yes. Complete 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) 2011 

20,271,888

527,933

221,127
Schedule D (Form 1040) 2011 Page 2 

Part III Summary

16 Combine lines 7 and 15 and enter the result . . . . . . . . . . . . . . . . . . 16

• If line 16 is a gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line

14. Then go to line 17 below. 

• If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete 

line 22.

• If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040, line 13, or Form 

1040NR, line 14. Then go to line 22.

17 Are lines 15 and 16 both gains? 

Yes. Go to line 18. 

No. Skip lines 18 through 21, and go to line 22.

18 Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet in the instructions . . ▶ 18 

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

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 19

20 Are lines 18 and 19 both zero or blank? 

Yes. Complete 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 in the instructions. Do not complete lines 21 and 22 below. 

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

• The loss on line 16 or 

• ($3,000), or if married filing separately, ($1,500) } . . . . . . . . . . . . . . . 21 ( )

Note. When figuring which amount is smaller, treat both amounts as positive numbers. 

22 Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b? 

Yes. Complete 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) 2011 

-228,421,023

10,910,336

4,212,035

45 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
46 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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 separate instructions. 

OMB No. 1545-0074

2011

Attachment 

Sequence No. 13

Name(s) shown on return Your social security number

A Did you make any payments in 2011 that would require you to file Form(s) 1099? (see instructions) Yes No

B If “Yes,” did you or will you file all required Forms 1099? Yes No

Part I Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use 

Schedule C or C-EZ (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40. 

Caution. For each rental property listed on line 1, check the box in the last column only if you owned that property as a member of a 

qualified joint venture (QJV) reporting income not subject to self-employment tax.

1 Physical address of each property–street, city, state, zip Type–from list 

below

A

B

C

2 For each rental real 

estate property listed, 

report the number of 

days rented at fair rental 

value and days with 

personal use. See 

instructions. 

Fair Rental 

Days

Personal 

Use Days QJV

A

B

C

Type of Property:

1 Single Family Residence

2 Multi-Family Residence

3 Vacation/Short-Term Rental

4 Commercial

5 Land

6 Royalties

7 Self-Rental

8 Other (describe)

Income: Properties 

 A B C 

3a Merchant card and third party payments. For 2011, enter -0- 3a

b Payments not reported to you on line 3a . . . . . 3b

4 Total not including amounts on line 3a that are not 

income (see instructions) . . . . . . . . . . 4

Expenses: 

5 Advertising . . . . . . . . . . . . . . 5 

6 Auto and travel (see instructions) . . . . . . . 6 

7 Cleaning and maintenance . . . . . . . . . 7 

8 Commissions. . . . . . . . . . . . . . 8 

9 Insurance . . . . . . . . . . . . . . . 9 

10 Legal and other professional fees . . . . . . . 10 

11 Management fees . . . . . . . . . . . . 11 

12 Mortgage interest paid to banks, etc. (see instructions) 12 

13 Other interest. . . . . . . . . . . . . . 13 

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

15 Supplies . . . . . . . . . . . . . . . 15 

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

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

18 Depreciation expense or depletion . . . . . . . 18

19 Other (list) ▶ 19

20 Total expenses. Add lines 5 through 19 . . . . . 20

21 Subtract line 20 from line 4. If result is a (loss), see 

instructions to find out if you must file Form 6198 . 21

22 Deductible rental real estate loss after limitation, if any, 

on Form 8582 (see instructions) . . . . . . . 22 ( ) ( ) ( )

23a Total of all amounts reported on line 3a for all rental properties . . . . 23a

b Total of all amounts reported on line 3a for all royalty properties . . . . 23b

c Total of all amounts reported on line 4 for all rental properties . . . . 23c

d Total of all amounts reported on line 4 for all royalty properties . . . . 23d

e Total of all amounts reported on line 12 for all properties . . . . . . 23e

f Total of all amounts reported on line 18 for all properties . . . . . . 23f

g Total of all amounts reported on line 20 for all properties . . . . . . 23g

24 Income. Add positive amounts shown on line 21. Do not include any losses . . . . . . . 24

25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 25 ( )

26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. 

If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line 

17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 . . . . 26 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11344L Schedule E (Form 1040) 2011 

Total Schedules Filed = 18,429,080

Number of RENTALS = 10,586,986 Total # of Rental Properties = 17,321,049

Number of ROYALTIES = 1,995,246 Total # of Royalties = 2,972,500

RENT

9,876,137

ROYALTY

1,738,563

5,449,749

677,465

8,606,690

8,015,131 710,314

10,264,172 1,731,811

nondeductible rental loss

suspended loss carryover

1,587,323

6,688,863

5,867,461

10,633,064

103,175

9,350,522

12,804

1,615,866

8,596,411

9,918,438 1,173,256

10,820,052

774,021

5,533,929
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 separate instructions. 

OMB No. 1545-0074

2011

Attachment 

Sequence No. 13

Name(s) shown on return Your social security number

A Did you make any payments in 2011 that would require you to file Form(s) 1099? (see instructions) Yes No

B If “Yes,” did you or will you file all required Forms 1099? Yes No

Part I Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use 

Schedule C or C-EZ (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40. 

Caution. For each rental property listed on line 1, check the box in the last column only if you owned that property as a member of a 

qualified joint venture (QJV) reporting income not subject to self-employment tax.

1 Physical address of each property–street, city, state, zip Type–from list 

below

A

B

C

2 For each rental real 

estate property listed, 

report the number of 

days rented at fair rental 

value and days with 

personal use. See 

instructions. 

Fair Rental 

Days

Personal 

Use Days QJV

A

B

C

Type of Property:

1 Single Family Residence

2 Multi-Family Residence

3 Vacation/Short-Term Rental

4 Commercial

5 Land

6 Royalties

7 Self-Rental

8 Other (describe)

Income: Properties 

 A B C 

3a Merchant card and third party payments. For 2011, enter -0- 3a

b Payments not reported to you on line 3a . . . . . 3b

4 Total not including amounts on line 3a that are not 

income (see instructions) . . . . . . . . . . 4

Expenses: 

5 Advertising . . . . . . . . . . . . . . 5 

6 Auto and travel (see instructions) . . . . . . . 6 

7 Cleaning and maintenance . . . . . . . . . 7 

8 Commissions. . . . . . . . . . . . . . 8 

9 Insurance . . . . . . . . . . . . . . . 9 

10 Legal and other professional fees . . . . . . . 10 

11 Management fees . . . . . . . . . . . . 11 

12 Mortgage interest paid to banks, etc. (see instructions) 12 

13 Other interest. . . . . . . . . . . . . . 13 

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

15 Supplies . . . . . . . . . . . . . . . 15 

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

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

18 Depreciation expense or depletion . . . . . . . 18

19 Other (list) ▶ 19

20 Total expenses. Add lines 5 through 19 . . . . . 20

21 Subtract line 20 from line 4. If result is a (loss), see 

instructions to find out if you must file Form 6198 . 21

22 Deductible rental real estate loss after limitation, if any, 

on Form 8582 (see instructions) . . . . . . . 22 ( ) ( ) ( )

23a Total of all amounts reported on line 3a for all rental properties . . . . 23a

b Total of all amounts reported on line 3a for all royalty properties . . . . 23b

c Total of all amounts reported on line 4 for all rental properties . . . . 23c

d Total of all amounts reported on line 4 for all royalty properties . . . . 23d

e Total of all amounts reported on line 12 for all properties . . . . . . 23e

f Total of all amounts reported on line 18 for all properties . . . . . . 23f

g Total of all amounts reported on line 20 for all properties . . . . . . 23g

24 Income. Add positive amounts shown on line 21. Do not include any losses . . . . . . . 24

25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 25 ( )

26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. 

If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line 

17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 . . . . 26 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11344L Schedule E (Form 1040) 2011 

Total Schedules Filed = 18,429,080

RENT

283,731,013

ROYALTY

29,658,453

66,635,514

7,363,800

40,221,942

70,810,422 2,998,080

3,154,679 21,998,911

nondeductible rental loss

suspended loss carryover

21,061,320

99,257,544

63,081,243

36,176,301

1,487,540

271,168,473

98,780

28,811,320

73,810,182

280,583,351 7,659,542

288,243,012

10,038,610

52,474,191

47 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
48 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Schedule E (Form 1040) 2011 Attachment Sequence No. 13 Page 2 

Name(s) shown on return. Do not enter name and social security number if shown on other side. Your social security number

Caution. The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. 

Part II Income or Loss From Partnerships and S Corporations Note. If you report a loss from an at-risk activity for which 

any amount is not at risk, you must check the box in column (e) on line 28 and attach Form 6198. See instructions. 

27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year 

unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed

partnership expenses? If you answered “Yes,” see instructions before completing this section. 

Yes No

28 (a) Name (b) Enter P for 

partnership; S 

for S corporation 

(c) Check if 

foreign 

partnership 

(d) Employer 

identification 

number 

(e) Check if

any amount is 

not at risk 

A

B

C

D

Passive Income and Loss Nonpassive Income and Loss 

(f) Passive loss allowed

(attach Form 8582 if required)

(g) Passive income

from Schedule K–1

(h) Nonpassive loss

from Schedule K–1

(i) Section 179 expense

deduction from Form 4562

(j) Nonpassive income

from Schedule K–1

A

B

C

D

29a Totals 

b Totals 

30 Add columns (g) and (j) of line 29a . . . . . . . . . . . . . . . . . . . . . 30 

31 Add columns (f), (h), and (i) of line 29b . . . . . . . . . . . . . . . . . . . 31 ( )

32 Total partnership and S corporation income or (loss). Combine lines 30 and 31. Enter the 

result here and include in the total on line 41 below . . . . . . . . . . . . . . . 32 

Part III Income or Loss From Estates and Trusts 

33 (a) Name (b) Employer 

identification number 

A

B

Passive Income and Loss Nonpassive Income and Loss 

(c) Passive deduction or loss allowed

(attach Form 8582 if required)

(d) Passive income

from Schedule K–1

(e) Deduction or loss

from Schedule K–1

(f) Other income from

Schedule K–1

A

B

34a Totals 

b Totals 

35 Add columns (d) and (f) of line 34a . . . . . . . . . . . . . . . . . . . . . 35 

36 Add columns (c) and (e) of line 34b . . . . . . . . . . . . . . . . . . . . 36 ( )

37 Total estate and trust income or (loss). Combine lines 35 and 36. Enter the result here and 

include in the total on line 41 below . . . . . . . . . . . . . . . . . . . . 37 

Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder 

38 (a) Name (b) Employer identification 

number 

(c) Excess inclusion from 

Schedules Q, line 2c

(see instructions)

(d) Taxable income (net loss) 

from Schedules Q, line 1b

(e) Income from

Schedules Q, line 3b

39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below 39 

Part V Summary 

40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below . . . . . . 40 

41 Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Form 1040, line 17, or Form 1040NR, line 18 ▶ 41 

42 Reconciliation of farming and fishing income. Enter your gross 

farming and fishing income reported on Form 4835, line 7; Schedule K-1 

(Form 1065), box 14, code B; Schedule K-1 (Form 1120S), box 17, code 

U; and Schedule K-1 (Form 1041), line 14, code F (see instructions) . . 42 

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

professional (see instructions), enter the net income or (loss) you reported 

anywhere on Form 1040 or Form 1040NR from all rental real estate activities 

in which you materially participated under the passive activity loss rules . . 43 

Schedule E (Form 1040) 2011 

9,879,513

Number of PARTNERSHIPS 5,837,823 9,036,215

Number of S-CORPS 4,634,567 14,326 281,095

PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS

1,328,650 1,679,964 1,562,188 296,630 1,881,924

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

216,698 576,148 1,445,377 786,354 2,722,740

2,133,752 4,343,884

1,469,749 2,838,217 1,062,709

5,852,817

4,658,646

8,081,874

314,303 308,019

58,555 41,782

560,026

96,565

602,942

184 11,931

17,189

543,740

16,767,784

738,049

381,071
Schedule E (Form 1040) 2011 Attachment Sequence No. 13 Page 2 

Name(s) shown on return. Do not enter name and social security number if shown on other side. Your social security number

Caution. The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. 

Part II Income or Loss From Partnerships and S Corporations Note. If you report a loss from an at-risk activity for which 

any amount is not at risk, you must check the box in column (e) on line 28 and attach Form 6198. See instructions. 

27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year 

unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed

partnership expenses? If you answered “Yes,” see instructions before completing this section. 

Yes No

28 (a) Name (b) Enter P for 

partnership; S 

for S corporation 

(c) Check if 

foreign 

partnership 

(d) Employer 

identification 

number 

(e) Check if

any amount is 

not at risk 

A

B

C

D

Passive Income and Loss Nonpassive Income and Loss 

(f) Passive loss allowed

(attach Form 8582 if required)

(g) Passive income

from Schedule K–1

(h) Nonpassive loss

from Schedule K–1

(i) Section 179 expense

deduction from Form 4562

(j) Nonpassive income

from Schedule K–1

A

B

C

D

29a Totals 

b Totals 

30 Add columns (g) and (j) of line 29a . . . . . . . . . . . . . . . . . . . . . 30 

31 Add columns (f), (h), and (i) of line 29b . . . . . . . . . . . . . . . . . . . 31 ( )

32 Total partnership and S corporation income or (loss). Combine lines 30 and 31. Enter the 

result here and include in the total on line 41 below . . . . . . . . . . . . . . . 32 

Part III Income or Loss From Estates and Trusts 

33 (a) Name (b) Employer 

identification number 

A

B

Passive Income and Loss Nonpassive Income and Loss 

(c) Passive deduction or loss allowed

(attach Form 8582 if required)

(d) Passive income

from Schedule K–1

(e) Deduction or loss

from Schedule K–1

(f) Other income from

Schedule K–1

A

B

34a Totals 

b Totals 

35 Add columns (d) and (f) of line 34a . . . . . . . . . . . . . . . . . . . . . 35 

36 Add columns (c) and (e) of line 34b . . . . . . . . . . . . . . . . . . . . 36 ( )

37 Total estate and trust income or (loss). Combine lines 35 and 36. Enter the result here and 

include in the total on line 41 below . . . . . . . . . . . . . . . . . . . . 37 

Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder 

38 (a) Name (b) Employer identification 

number 

(c) Excess inclusion from 

Schedules Q, line 2c

(see instructions)

(d) Taxable income (net loss) 

from Schedules Q, line 1b

(e) Income from

Schedules Q, line 3b

39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below 39 

Part V Summary 

40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below . . . . . . 40 

41 Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Form 1040, line 17, or Form 1040NR, line 18 ▶ 41 

42 Reconciliation of farming and fishing income. Enter your gross 

farming and fishing income reported on Form 4835, line 7; Schedule K-1 

(Form 1065), box 14, code B; Schedule K-1 (Form 1120S), box 17, code 

U; and Schedule K-1 (Form 1041), line 14, code F (see instructions) . . 42 

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

professional (see instructions), enter the net income or (loss) you reported 

anywhere on Form 1040 or Form 1040NR from all rental real estate activities 

in which you materially participated under the passive activity loss rules . . 43 

Schedule E (Form 1040) 2011 

PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS

29,122,532 71,423,935 83,696,819 4,888,060 217,440,288

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

6,580,908 45,074,487 62,554,505 17,575,080 295,863,090

116,498,421 513,303,379

35,703,440 146,251,324 22,463,140

629,801,800

204,417,903

425,383,897

12,048,988 11,216,815

1,152,357 2,506,393

23,265,802

3,658,750

19,607,052

331 7,560

77,507

4,771,198

486,015,955

95,238,195

2,858,136

49 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
50 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 43

Name(s) shown on return Your social security number 

Before you begin: • See the instructions for Form 1040A, lines 38a and 38b, or Form 1040, lines 64a and 64b, to make 

sure that (a) you can take the EIC, and (b) you have a qualifying child. 

• Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card. 

Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s 

social security card is not correct, call the Social Security Administration at 1-800-772-1213. 

▲!

CAUTION

• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See page 2 for details. 

• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child. 

Qualifying Child Information Child 1 Child 2 Child 3

1 Child’s name 

If you have more than three qualifying 

children, you only have to list three to get 

the maximum credit. 

First name Last name First name Last name First name Last name 

2 Child’s SSN 

The child must have an SSN as defined in 

the instructions for Form 1040A, lines 38a 

and 38b, or Form 1040, lines 64a and 64b,

unless the child was born and died in 

2011. If your child was born and died in 

2011 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 1992 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 1992 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 1992 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 

2011, a student, and younger than you (or 

your spouse, if filing jointly)? 

Yes.

Go to line 5. 

No.

Go to line 4b. 

Yes.

Go to line 5. 

No.

Go to line 4b. 

Yes.

Go to line 5. 

No.

Go to line 4b. 

b Was the child permanently and totally 

disabled during any part of 2011? Yes.

Go to 

line 5.

No.

The child is not a 

qualifying child. 

Yes.

Go to 

line 5.

No.

The child is not a 

qualifying child. 

Yes.

Go to 

line 5.

No.

The child is not a 

qualifying child. 

5 Child’s relationship to you 

(for example, son, daughter, grandchild, 

niece, nephew, foster child, etc.) 

6 Number of months child lived 

with you in the United States 

during 2011 

• If the child lived with you for more than 

half of 2011 but less than 7 months, 

enter “7.” 

• If the child was born or died in 2011 and 

your home was the child’s home for the 

entire time he or she was alive during 

2011, 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) 2011

Total Schedules Filed = 21,025,573

21,024,567 10,930,696 3,433,400

21,025,573 10,931,702 3,433,400

10,930,729

21,025,573 10,931,702

21,024,600

1,458,945 568,117 197,106

3,432,394

3,433,400

565,844 200,377 54,112
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

2011

Attachment 

Sequence No. 43

Name(s) shown on return Your social security number 

Before you begin: • See the instructions for Form 1040A, lines 38a and 38b, or Form 1040, lines 64a and 64b, to make 

sure that (a) you can take the EIC, and (b) you have a qualifying child. 

• Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card. 

Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s 

social security card is not correct, call the Social Security Administration at 1-800-772-1213. 

▲!

CAUTION

• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See page 2 for details. 

• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child. 

Qualifying Child Information Child 1 Child 2 Child 3

1 Child’s name 

If you have more than three qualifying 

children, you only have to list three to get 

the maximum credit. 

First name Last name First name Last name First name Last name 

2 Child’s SSN 

The child must have an SSN as defined in 

the instructions for Form 1040A, lines 38a 

and 38b, or Form 1040, lines 64a and 64b,

unless the child was born and died in 

2011. If your child was born and died in 

2011 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 1992 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 1992 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 1992 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 

2011, a student, and younger than you (or 

your spouse, if filing jointly)? 

Yes.

Go to line 5. 

No.

Go to line 4b. 

Yes.

Go to line 5. 

No.

Go to line 4b. 

Yes.

Go to line 5. 

No.

Go to line 4b. 

b Was the child permanently and totally 

disabled during any part of 2011? Yes.

Go to 

line 5.

No.

The child is not a 

qualifying child. 

Yes.

Go to 

line 5.

No.

The child is not a 

qualifying child. 

Yes.

Go to 

line 5.

No.

The child is not a 

qualifying child. 

5 Child’s relationship to you 

(for example, son, daughter, grandchild, 

niece, nephew, foster child, etc.) 

6 Number of months child lived 

with you in the United States 

during 2011 

• If the child lived with you for more than 

half of 2011 but less than 7 months, 

enter “7.” 

• If the child was born or died in 2011 and 

your home was the child’s home for the 

entire time he or she was alive during 

2011, 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) 2011

Total Schedules Filed = 21,025,573

51 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
52 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

SCHEDULE F 

(Form 1040)

Department of the Treasury 

Internal Revenue Service

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

2011

Attachment 

(99) Sequence No. 14

Name of proprietor Social security number (SSN)

A Principal crop or activity B Enter code from Part IV

▶

C Accounting method:

Cash Accrual

D Employer ID number (EIN), (see instr)

E Did you “materially participate” in the operation of this business during 2011? If “No,” see instructions for limit on passive losses. Yes No

F Did you make any payments in 2011 that would require you to file Form(s) 1099 (see instructions) . . . . . . . . . Yes No

G If “Yes,” did you or will you file all required Forms 1099? . . . . . . . . . . . . . . . . . . . . . Yes No

Part I Farm Income—Cash Method. Complete Parts I and II (Accrual method. Complete Parts II and III, and Part I, line 9.)

1a Specified sales of livestock and other resale items (see instructions) . . . . . 1a

b Sales of livestock and other resale items not reported on line 1a . . . . 1b

c Total of lines 1a and 1b (see instructions) . . . . . . . . . . . 1c

d Cost or other basis of livestock or other items reported on line 1c . . . . 1d

e Subtract line 1d from line 1c . . . . . . . . . . . . . . . . . . . . . . . . 1e

2a Specified sales of products you raised (see instructions) . . . . . . . . . . . . . . . . . . 2a

b Sales of products you raised not reported on line 2a . . . . . . . . . . . . . . . . 2b

3a Cooperative distributions (Form(s) 1099-PATR) . 3a 3b Taxable amount 3b

4a Agricultural program payments (see instructions) . 4a 4b Taxable amount 4b

5a Commodity Credit Corporation (CCC) loans reported under election . . . . . . . . . . . . 5a

b CCC loans forfeited . . . . . . . . . 5b 5c Taxable amount 5c

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

a Amount received in 2011 . . . . . . . 6a 6b Taxable amount 6b

c If election to defer to 2012 is attached, check here ▶ 6d Amount deferred from 2010 6d

7a Specified custom hire (machine work) income (see instructions) . . . . . . . . . . . . . 7a

b Custom hire income not reported on line 7a . . . . . . . . . . . . . . . . . . . 7b

8a Specified other income (see instructions) . . . . . . . . . . . . . . . . . . . . 8a

b Other income not reported on line 8a (see instructions) . . . . . . . . . . . . . . . . 8b

9 Gross income. Add amounts in the right column (lines 1e, 2a, 2b, 3b, 4b, 5a, 5c, 6b, 6d, 7a, 7b, 8a, and 

8b). If you use the accrual method, enter the amount from Part III, line 50 (see instructions) . . . . ▶ 9

Part II Farm Expenses—Cash and Accrual Method. Do not include personal or living expenses (see instructions).

10 Car and truck expenses (see 

instructions). Also attach Form 4562 10

11 Chemicals . . . . . . 11

12 Conservation expenses (see instructions) 12

13 Custom hire (machine work) . 13

14 Depreciation and section 179 

expense (see instructions) . 14

15 Employee benefit programs 

other than on line 23 . . . 15

16 Feed . . . . . . . 16

17 Fertilizers and lime . . . 17

18 Freight and trucking . . . 18

19 Gasoline, fuel, and oil . . . 19

20 Insurance (other than health) 20

21 Interest:

a Mortgage (paid to banks, etc.) 21a

b Other . . . . . . . 21b

22 Labor hired (less employment credits) 22

23 Pension and profit-sharing plans 23

24 Rent or lease (see instructions):

a Vehicles, machinery, equipment 24a

b Other (land, animals, etc.) . . 24b

25 Repairs and maintenance . . 25

26 Seeds and plants . . . . . 26

27 Storage and warehousing . . 27

28 Supplies . . . . . . . 28

29 Taxes . . . . . . . . 29

30 Utilities . . . . . . . . 30

31 Veterinary, breeding, and medicine 31

32 Other expenses (specify):

a 32a

b 32b

c 32c

d 32d

e 32e

f 32f

33 Total expenses. Add lines 10 through 32f. If line 32f is negative, see instructions . . . . . . . ▶ 33

34 Net farm profit or (loss). Subtract line 33 from line 9 . . . . . . . . . . . . . . . .

If a profit, stop here and see instructions for where to report. If a loss, complete lines 35 and 36.

34

35 Did you receive an applicable subsidy in 2011? (see instructions) . . . . . . . . . . . . . . . . . Yes No

36 Check the box that describes your investment in this activity and see instructions for where to report your loss.

a All investment is at risk. b Some investment is not at risk.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11346H Schedule F (Form 1040) 2011

Total Schedules Filed = 1,940,515

1,842,141 134,135

244,597

**444,112

**629,468

**2,840

140,671

469,790

1,445,343

33,106

1,182,007

377,552

474,783

336,250

1,595,047

406,614

546,926

494,653

27,631

1,018,205

698,802

E95390_0

1,867,209

**619,295

**127,322

1,641,453

3,153

1,292,627

640,079

1,149,340

1,069,773

1,839,199

422,685

**437,616

**7,723

**1,508

400,964

1,038,333

**181,127

**570,848

Total of all unmarked expenses =

Nondeductible Loss (+) / Suspended Carryover (-)

= 10,837

**Denotes that the line item is the addition of both cash and accrual methods of accounting.
SCHEDULE F 

(Form 1040)

Department of the Treasury 

Internal Revenue Service

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

2011

Attachment 

(99) Sequence No. 14

Name of proprietor Social security number (SSN)

A Principal crop or activity B Enter code from Part IV

▶

C Accounting method:

Cash Accrual

D Employer ID number (EIN), (see instr)

E Did you “materially participate” in the operation of this business during 2011? If “No,” see instructions for limit on passive losses. Yes No

F Did you make any payments in 2011 that would require you to file Form(s) 1099 (see instructions) . . . . . . . . . Yes No

G If “Yes,” did you or will you file all required Forms 1099? . . . . . . . . . . . . . . . . . . . . . Yes No

Part I Farm Income—Cash Method. Complete Parts I and II (Accrual method. Complete Parts II and III, and Part I, line 9.)

1a Specified sales of livestock and other resale items (see instructions) . . . . . 1a

b Sales of livestock and other resale items not reported on line 1a . . . . 1b

c Total of lines 1a and 1b (see instructions) . . . . . . . . . . . 1c

d Cost or other basis of livestock or other items reported on line 1c . . . . 1d

e Subtract line 1d from line 1c . . . . . . . . . . . . . . . . . . . . . . . . 1e

2a Specified sales of products you raised (see instructions) . . . . . . . . . . . . . . . . . . 2a

b Sales of products you raised not reported on line 2a . . . . . . . . . . . . . . . . 2b

3a Cooperative distributions (Form(s) 1099-PATR) . 3a 3b Taxable amount 3b

4a Agricultural program payments (see instructions) . 4a 4b Taxable amount 4b

5a Commodity Credit Corporation (CCC) loans reported under election . . . . . . . . . . . . 5a

b CCC loans forfeited . . . . . . . . . 5b 5c Taxable amount 5c

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

a Amount received in 2011 . . . . . . . 6a 6b Taxable amount 6b

c If election to defer to 2012 is attached, check here ▶ 6d Amount deferred from 2010 6d

7a Specified custom hire (machine work) income (see instructions) . . . . . . . . . . . . . 7a

b Custom hire income not reported on line 7a . . . . . . . . . . . . . . . . . . . 7b

8a Specified other income (see instructions) . . . . . . . . . . . . . . . . . . . . 8a

b Other income not reported on line 8a (see instructions) . . . . . . . . . . . . . . . . 8b

9 Gross income. Add amounts in the right column (lines 1e, 2a, 2b, 3b, 4b, 5a, 5c, 6b, 6d, 7a, 7b, 8a, and 

8b). If you use the accrual method, enter the amount from Part III, line 50 (see instructions) . . . . ▶ 9

Part II Farm Expenses—Cash and Accrual Method. Do not include personal or living expenses (see instructions).

10 Car and truck expenses (see 

instructions). Also attach Form 4562 10

11 Chemicals . . . . . . 11

12 Conservation expenses (see instructions) 12

13 Custom hire (machine work) . 13

14 Depreciation and section 179 

expense (see instructions) . 14

15 Employee benefit programs 

other than on line 23 . . . 15

16 Feed . . . . . . . 16

17 Fertilizers and lime . . . 17

18 Freight and trucking . . . 18

19 Gasoline, fuel, and oil . . . 19

20 Insurance (other than health) 20

21 Interest:

a Mortgage (paid to banks, etc.) 21a

b Other . . . . . . . 21b

22 Labor hired (less employment credits) 22

23 Pension and profit-sharing plans 23

24 Rent or lease (see instructions):

a Vehicles, machinery, equipment 24a

b Other (land, animals, etc.) . . 24b

25 Repairs and maintenance . . 25

26 Seeds and plants . . . . . 26

27 Storage and warehousing . . 27

28 Supplies . . . . . . . 28

29 Taxes . . . . . . . . 29

30 Utilities . . . . . . . . 30

31 Veterinary, breeding, and medicine 31

32 Other expenses (specify):

a 32a

b 32b

c 32c

d 32d

e 32e

f 32f

33 Total expenses. Add lines 10 through 32f. If line 32f is negative, see instructions . . . . . . . ▶ 33

34 Net farm profit or (loss). Subtract line 33 from line 9 . . . . . . . . . . . . . . . .

If a profit, stop here and see instructions for where to report. If a loss, complete lines 35 and 36.

34

35 Did you receive an applicable subsidy in 2011? (see instructions) . . . . . . . . . . . . . . . . . Yes No

36 Check the box that describes your investment in this activity and see instructions for where to report your loss.

a All investment is at risk. b Some investment is not at risk.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11346H Schedule F (Form 1040) 2011

Total Schedules Filed = 1,940,515

20,128,131

**18,196,713

**5,159,136

**81,804

6,379,887

4,400,365

32,877,371

383,001

8,623,492

4,037,653

3,701,310

6,227,334

37,046,491

1,836,914

6,283,786

158,780

18,697,483

15,966,114

E95390_0

-9,602,223

**5,021,780

**4,514,748

157,338,199

32,496

9,762,663

9,468,566

4,611,302

3,131,529

168,867,824

16,918,360

**12,025,345

**549,088

**61,837

36,234,979

106,585,175

**4,642,465

**9,491,571

Total of all unmarked expenses = 33,034,689

Nondeductible Loss (+) / Suspended Carryover (-)

= 115,905

**Denotes that the line item is the addition of both cash and accrual methods of accounting.

53 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
54 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Schedule F (Form 1040) 2011 Page 2

Part III Farm Income—Accrual Method (see instructions).

37a Specified sales of livestock, produce, grains, and other products (see instructions) . . . . . . . . . 37a

b Sales of livestock, produce, grains, and other products not reported on line 37a . . . . . . . . 37b

38a Cooperative distributions (Form(s) 1099-PATR) . 38a 38bTaxable amount 38b

39a Agricultural program payments . . . . . . 39a 39bTaxable amount 39b

40 Commodity Credit Corporation (CCC) loans:

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . . 40a

b CCC loans forfeited . . . . . . . . . 40b 40cTaxable amount 40c

41 Crop insurance proceeds . . . . . . . . . . . . . . . . . . . . . . . . 41

42a Specified custom hire (machine work) income from merchant card or third party payments (see instructions) 42a

b Other custom hire income not reported on line 42a . . . . . . . . . . . . . . . . . 42b

43a Specified other income (see instructions) . . . . . . . . . . . . . . . . . . . . 43a

b Other income not reported on line 43a . . . . . . . . . . . . . . . . . . . . . 43b

44 Add amounts in the right column for lines 37a through 43b (lines 37a, 37b, 38b, 39b, 40a, 40c, 41, 42a, 42b, 

43a, and 43b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44

45 Inventory of livestock, produce, grains, and other products at beginning of 

the year. Do not include sales reported on Form 4797 . . . . . . . 45

46 Cost of livestock, produce, grains, and other products purchased during the 

year . . . . . . . . . . . . . . . . . . . . . . 46

47 Add lines 45 and 46 . . . . . . . . . . . . . . . . . 47

48 Inventory of livestock, produce, grains, and other products at end of year . 48

49 Cost of livestock, produce, grains, and other products sold. Subtract line 48 from line 47* . . . . . 49

50 Gross income. Subtract line 49 from line 44. Enter the result here and on Part I, line 9 . . . . . ▶ 50

*If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 48 is larger than the amount on line 

47, subtract line 47 from line 48. Enter the result on line 49. Add lines 44 and 49. Enter the total on line 50 and on Part I, line 9.

Part IV Principal Agricultural Activity Codes

▲!

CAUTION

Do not file Schedule F (Form 1040) to report the 

following.

• Income from providing agricultural services such as 

soil preparation, veterinary, farm labor, horticultural, or 

management for a fee or on a contract basis. Instead 

file Schedule C (Form 1040) or Schedule C-EZ (Form 

1040).

• Income from breeding, raising, or caring for dogs, cats, or 

other pet animals. Instead file Schedule C (Form 1040) or 

Schedule C-EZ (Form 1040).

• Sales of livestock held for draft, breeding, sport, or dairy 

purposes. Instead file Form 4797.

These codes for the Principal Agricultural Activity classify 

farms by their primary activity to facilitate the administration of 

the Internal Revenue Code. These six-digit codes are based on 

the North American Industry Classification System (NAICS).

Select the code that best identifies your primary farming 

activity and enter the six digit number on line B.

Crop Production

111100 Oilseed and grain farming

111210 Vegetable and melon farming

111300 Fruit and tree nut farming

111400 Greenhouse, nursery, and floriculture production

111900 Other crop farming

Animal Production

112111 Beef cattle ranching and farming

112112 Cattle feedlots

112120 Dairy cattle and milk production

112210 Hog and pig farming

112300 Poultry and egg production

112400 Sheep and goat farming

112510 Aquaculture

112900 Other animal production

Forestry and Logging

113000 Forestry and logging (including forest nurseries and 

timber tracts)

Schedule F (Form 1040) 2011

8,790

**444,112

**629,468 **619,295

**2,840

**127,322

**437,616

**7,723

**1,508

**181,127

**570,848

7,788
Schedule F (Form 1040) 2011 Page 2

Part III Farm Income—Accrual Method (see instructions).

37a Specified sales of livestock, produce, grains, and other products (see instructions) . . . . . . . . . 37a

b Sales of livestock, produce, grains, and other products not reported on line 37a . . . . . . . . 37b

38a Cooperative distributions (Form(s) 1099-PATR) . 38a 38bTaxable amount 38b

39a Agricultural program payments . . . . . . 39a 39bTaxable amount 39b

40 Commodity Credit Corporation (CCC) loans:

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . . 40a

b CCC loans forfeited . . . . . . . . . 40b 40cTaxable amount 40c

41 Crop insurance proceeds . . . . . . . . . . . . . . . . . . . . . . . . 41

42a Specified custom hire (machine work) income from merchant card or third party payments (see instructions) 42a

b Other custom hire income not reported on line 42a . . . . . . . . . . . . . . . . . 42b

43a Specified other income (see instructions) . . . . . . . . . . . . . . . . . . . . 43a

b Other income not reported on line 43a . . . . . . . . . . . . . . . . . . . . . 43b

44 Add amounts in the right column for lines 37a through 43b (lines 37a, 37b, 38b, 39b, 40a, 40c, 41, 42a, 42b, 

43a, and 43b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44

45 Inventory of livestock, produce, grains, and other products at beginning of 

the year. Do not include sales reported on Form 4797 . . . . . . . 45

46 Cost of livestock, produce, grains, and other products purchased during the 

year . . . . . . . . . . . . . . . . . . . . . . 46

47 Add lines 45 and 46 . . . . . . . . . . . . . . . . . 47

48 Inventory of livestock, produce, grains, and other products at end of year . 48

49 Cost of livestock, produce, grains, and other products sold. Subtract line 48 from line 47* . . . . . 49

50 Gross income. Subtract line 49 from line 44. Enter the result here and on Part I, line 9 . . . . . ▶ 50

*If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 48 is larger than the amount on line 

47, subtract line 47 from line 48. Enter the result on line 49. Add lines 44 and 49. Enter the total on line 50 and on Part I, line 9.

Part IV Principal Agricultural Activity Codes

▲!

CAUTION

Do not file Schedule F (Form 1040) to report the 

following.

• Income from providing agricultural services such as 

soil preparation, veterinary, farm labor, horticultural, or 

management for a fee or on a contract basis. Instead 

file Schedule C (Form 1040) or Schedule C-EZ (Form 

1040).

• Income from breeding, raising, or caring for dogs, cats, or 

other pet animals. Instead file Schedule C (Form 1040) or 

Schedule C-EZ (Form 1040).

• Sales of livestock held for draft, breeding, sport, or dairy 

purposes. Instead file Form 4797.

These codes for the Principal Agricultural Activity classify 

farms by their primary activity to facilitate the administration of 

the Internal Revenue Code. These six-digit codes are based on 

the North American Industry Classification System (NAICS).

Select the code that best identifies your primary farming 

activity and enter the six digit number on line B.

Crop Production

111100 Oilseed and grain farming

111210 Vegetable and melon farming

111300 Fruit and tree nut farming

111400 Greenhouse, nursery, and floriculture production

111900 Other crop farming

Animal Production

112111 Beef cattle ranching and farming

112112 Cattle feedlots

112120 Dairy cattle and milk production

112210 Hog and pig farming

112300 Poultry and egg production

112400 Sheep and goat farming

112510 Aquaculture

112900 Other animal production

Forestry and Logging

113000 Forestry and logging (including forest nurseries and 

timber tracts)

Schedule F (Form 1040) 2011

1,811,496

**18,196,713

**5,159,136 **5,021,780

**81,804

**4,514,748

**12,025,345

**549,088

**61,837

**4,642,465

**9,491,571

5,375,680

55 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
56 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

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 2011:

• You were age 65 or older or • You were under age 65, you retired on permanent and total disability, and 

you received taxable disability income.

But you must also meet other tests. See instructions.

TIP In most cases, the IRS can figure the credit for you. See instructions.

Part I Check the Box for Your Filing Status and Age

If your filing status is: And by the end of 2011: 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 2011 . 8

9 You were under 65, you retired on permanent and total disability, and you 

lived apart from your spouse for all of 2011 . . . . . . . . . . . . 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 2011, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

• If you checked this box, you do not have to get another statement for 2011.

• If you did not check this box, have your physician complete the statement in the instructions. You must

keep the statement for your records.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11359K Schedule R (Form 1040A or 1040) 2011

Total Schedules Filed = 124,621
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

2011

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 2011:

• You were age 65 or older or • You were under age 65, you retired on permanent and total disability, and 

you received taxable disability income.

But you must also meet other tests. See instructions.

TIP In most cases, the IRS can figure the credit for you. See instructions.

Part I Check the Box for Your Filing Status and Age

If your filing status is: And by the end of 2011: 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 2011 . 8

9 You were under 65, you retired on permanent and total disability, and you 

lived apart from your spouse for all of 2011 . . . . . . . . . . . . 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 2011, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

• If you checked this box, you do not have to get another statement for 2011.

• If you did not check this box, have your physician complete the statement in the instructions. You must

keep the statement for your records.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11359K Schedule R (Form 1040A or 1040) 2011

Total Schedules Filed = 124,621

57 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
58 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Schedule R (Form 1040A or 1040) 2011 Page 2 

Part III Figure Your Credit

10 If you checked (in Part I): Enter:

Box 1, 2, 4, or 7 . . . . . . . . . . . . $5,000

Box 3, 5, or 6 . . . . . . . . . . . . . $7,500

Box 8 or 9 . . . . . . . . . . . . . . $3,750 } . . . . . . . . . . 10

Did you check 

box 2, 4, 5, 6, 

or 9 in Part I?

Yes ▶ You must complete line 11.

No ▶ Enter the amount from line 10 

on line 12 and go to line 13. 11 If you checked (in Part I):

• Box 6, add $5,000 to the taxable disability income of the 

 spouse who was under age 65. Enter the total.

• Box 2, 4, or 9, enter your taxable disability income.

• Box 5, add your taxable disability income to your spouse’s 

 taxable disability income. Enter the total.

} . . . . . . . 11

TIP For more details on what to include on line 11, see Figure Your Credit in the instructions.

12 If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the 

amount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 Enter the following pensions, annuities, or disability income that 

you (and your spouse if filing jointly) received in 2011.

a 

 

Nontaxable part of social security benefits and nontaxable part 

of railroad retirement benefits treated as social security (see 

instructions). . . . . . . . . . . . . . . . . . . . 13a

b 

 

Nontaxable veterans’ pensions and any other pension, annuity, 

or disability benefit that is excluded from income under any 

other provision of law (see instructions). . . . . . . . . . 13b

c 

 

 

Add lines 13a and 13b. (Even though these income items are 

not taxable, they must be included here to figure your credit.) If 

you did not receive any of the types of nontaxable income listed 

on line 13a or 13b, enter -0- on line 13c . . . . . . . . . 13c

14 Enter the amount from Form 1040A, line 

22, or Form 1040, line 38 . . . . . 14

15 If you checked (in Part I): Enter:

Box 1 or 2 . . . . . . $7,500

Box 3, 4, 5, 6, or 7 . . . $10,000

Box 8 or 9 . . . . . . $5,000 } 15

16 Subtract line 15 from line 14. If zero or 

less, enter -0- . . . . . . . . . 16

17 Enter one-half of line 16 . . . . . . . . . . . . . . . 17

18 Add lines 13c and 17 . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Subtract line 18 from line 12. If zero or less, stop; you cannot take the credit. Otherwise, 

go to line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Multiply line 19 by 15% (.15). . . . . . . . . . . . . . . . . . . . . . . 20

21 Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions . 21

22 Credit for the elderly or the disabled. Enter the smaller of line 20 or line 21. Also enter 

this amount on Form 1040A, line 30, or include on Form 1040, line 53 (check box c and 

enter "Sch R" on the line next to that box) . . . . . . . . . . . . . . . . . 22

Schedule R (Form 1040A or 1040) 2011

*

121,052

124,621

13,432

13,431

*

111,863

121,052

122,323

115,005

* Data not shown because of the small number of sample returns on which it is based.
Schedule R (Form 1040A or 1040) 2011 Page 2 

Part III Figure Your Credit

10 If you checked (in Part I): Enter:

Box 1, 2, 4, or 7 . . . . . . . . . . . . $5,000

Box 3, 5, or 6 . . . . . . . . . . . . . $7,500

Box 8 or 9 . . . . . . . . . . . . . . $3,750 } . . . . . . . . . . 10

Did you check 

box 2, 4, 5, 6, 

or 9 in Part I?

Yes ▶ You must complete line 11.

No ▶ Enter the amount from line 10 

on line 12 and go to line 13. 11 If you checked (in Part I):

• Box 6, add $5,000 to the taxable disability income of the 

 spouse who was under age 65. Enter the total.

• Box 2, 4, or 9, enter your taxable disability income.

• Box 5, add your taxable disability income to your spouse’s 

 taxable disability income. Enter the total.

} . . . . . . . 11

TIP For more details on what to include on line 11, see Figure Your Credit in the instructions.

12 If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the 

amount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 Enter the following pensions, annuities, or disability income that 

you (and your spouse if filing jointly) received in 2011.

a 

 

Nontaxable part of social security benefits and nontaxable part 

of railroad retirement benefits treated as social security (see 

instructions). . . . . . . . . . . . . . . . . . . . 13a

b 

 

Nontaxable veterans’ pensions and any other pension, annuity, 

or disability benefit that is excluded from income under any 

other provision of law (see instructions). . . . . . . . . . 13b

c 

 

 

Add lines 13a and 13b. (Even though these income items are 

not taxable, they must be included here to figure your credit.) If 

you did not receive any of the types of nontaxable income listed 

on line 13a or 13b, enter -0- on line 13c . . . . . . . . . 13c

14 Enter the amount from Form 1040A, line 

22, or Form 1040, line 38 . . . . . 14

15 If you checked (in Part I): Enter:

Box 1 or 2 . . . . . . $7,500

Box 3, 4, 5, 6, or 7 . . . $10,000

Box 8 or 9 . . . . . . $5,000 } 15

16 Subtract line 15 from line 14. If zero or 

less, enter -0- . . . . . . . . . 16

17 Enter one-half of line 16 . . . . . . . . . . . . . . . 17

18 Add lines 13c and 17 . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Subtract line 18 from line 12. If zero or less, stop; you cannot take the credit. Otherwise, 

go to line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Multiply line 19 by 15% (.15). . . . . . . . . . . . . . . . . . . . . . . 20

21 Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions . 21

22 Credit for the elderly or the disabled. Enter the smaller of line 20 or line 21. Also enter 

this amount on Form 1040A, line 30, or include on Form 1040, line 53 (check box c and 

enter "Sch R" on the line next to that box) . . . . . . . . . . . . . . . . . 22

Schedule R (Form 1040A or 1040) 2011

*

1,063,758

635,090

88,513

88,513

*

16,165

531,909

620,421

182,291

* Data not shown because of the small number of sample returns on which it is based.

59 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
60 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

SCHEDULE SE 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Self-Employment Tax

▶ Attach to Form 1040 or Form 1040NR. ▶ See separate instructions. 

OMB No. 1545-0074

2011

Attachment 

Sequence No. 17

Name of person with self-employment income (as shown on Form 1040) Social security number of person 

with self-employment income ▶

Before you begin: To determine if you must file Schedule SE, see the instructions. 

May I Use Short Schedule SE or Must I Use Long Schedule SE?

Note. Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions. 

No

Did you receive wages or tips in 2011? 

Yes

▼ ▼ ▼

Are you a minister, member of a religious order, or Christian 

Science practitioner who received IRS approval not to be taxed 

on earnings from these sources, but you owe self-employment 

tax on other earnings? 

Yes

▶

No

▼

Are you using one of the optional methods to figure your net 

earnings (see instructions)? 

Yes

▶

No

▼

Did you receive church employee income (see instructions) 

reported on Form W-2 of $108.28 or more? 

Yes

▶

No

▼

You may use Short Schedule SE below 

Was the total of your wages and tips subject to social security 

or railroad retirement (tier 1) tax plus your net earnings from 

self-employment more than $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

▼

No ◀ Did you report any wages on Form 8919, Uncollected Social 

Security and Medicare Tax on Wages?

Yes

▶

▶ You must use Long Schedule SE on page 2 

▼

Section A—Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE. 

1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 

1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see instructions for types of income to report on

this line. See instructions for other income to report . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . 3 

4 Multiply line 3 by 92.35% (.9235). If less than $400, you do not owe self-employment tax; do 

not file this schedule unless you have an amount on line 1b . . . . . . . . . . . ▶ 4 

Note. If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, 

see instructions.

5 Self-employment tax. If the amount on line 4 is: 

• $106,800 or less, multiply line 4 by 13.3% (.133). Enter the result here and on Form 1040, line 56, 

or Form 1040NR, line 54 

• More than $106,800, multiply line 4 by 2.9% (.029). Then, add $11,107.20 to the result. 

Enter the total here and on Form 1040, line 56, or Form 1040NR, line 54 . . . . . . . 5 

6 Deduction for employer-equivalent portion of self-employment tax. 

• $14,204.40 or less, multiply line 5 by 57.51% (.5751)

• More than $14,204.40, multiply line 5 by 50% (.50) and add 

$1,067 to the result.

Enter the result here and on Form 1040, line 27, or Form 

1040NR, line 27 . . . . . . . . . . . . . . . 6 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2011 

If the amount on line 5 is: 

Total Schedules Filed = 19,728,392

18,258,546

704,678

18,036,468

18,473,259

19,161
SCHEDULE SE 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Self-Employment Tax

▶ Attach to Form 1040 or Form 1040NR. ▶ See separate instructions. 

OMB No. 1545-0074

2011

Attachment 

Sequence No. 17

Name of person with self-employment income (as shown on Form 1040) Social security number of person 

with self-employment income ▶

Before you begin: To determine if you must file Schedule SE, see the instructions. 

May I Use Short Schedule SE or Must I Use Long Schedule SE?

Note. Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions. 

No

Did you receive wages or tips in 2011? 

Yes

▼ ▼ ▼

Are you a minister, member of a religious order, or Christian 

Science practitioner who received IRS approval not to be taxed 

on earnings from these sources, but you owe self-employment 

tax on other earnings? 

Yes

▶

No

▼

Are you using one of the optional methods to figure your net 

earnings (see instructions)? 

Yes

▶

No

▼

Did you receive church employee income (see instructions) 

reported on Form W-2 of $108.28 or more? 

Yes

▶

No

▼

You may use Short Schedule SE below 

Was the total of your wages and tips subject to social security 

or railroad retirement (tier 1) tax plus your net earnings from 

self-employment more than $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

▼

No ◀ Did you report any wages on Form 8919, Uncollected Social 

Security and Medicare Tax on Wages?

Yes

▶

▶ You must use Long Schedule SE on page 2 

▼

Section A—Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE. 

1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 

1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see instructions for types of income to report on

this line. See instructions for other income to report . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . 3 

4 Multiply line 3 by 92.35% (.9235). If less than $400, you do not owe self-employment tax; do 

not file this schedule unless you have an amount on line 1b . . . . . . . . . . . ▶ 4 

Note. If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, 

see instructions.

5 Self-employment tax. If the amount on line 4 is: 

• $106,800 or less, multiply line 4 by 13.3% (.133). Enter the result here and on Form 1040, line 56, 

or Form 1040NR, line 54 

• More than $106,800, multiply line 4 by 2.9% (.029). Then, add $11,107.20 to the result. 

Enter the total here and on Form 1040, line 56, or Form 1040NR, line 54 . . . . . . . 5 

6 Deduction for employer-equivalent portion of self-employment tax. 

• $14,204.40 or less, multiply line 5 by 57.51% (.5751)

• More than $14,204.40, multiply line 5 by 50% (.50) and add 

$1,067 to the result.

Enter the result here and on Form 1040, line 27, or Form 

1040NR, line 27 . . . . . . . . . . . . . . . 6 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2011 

If the amount on line 5 is: 

Total Schedules Filed = 19,728,392

46,282,362

15,286,823

509,164,393

483,579,673

144,853

61 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
62 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Schedule SE (Form 1040) 2011 Attachment Sequence No. 17 Page 2 

Name of person with self-employment income (as shown on Form 1040) Social security number of person 

with self-employment income ▶

Section B—Long Schedule SE 

Part I Self-Employment Tax 

Note. If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the 

definition of church employee income.

A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you 

had $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . ▶

1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), 

box 14, code A. Note. Skip lines 1a and 1b if you use the farm optional method (see instructions) 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see instructions for types of income to report on

this line. See instructions for other income to report. Note. Skip this line if you use the nonfarm

optional method (see instructions) . . . . . . . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . 3 

4 a If line 3 is more than zero, multiply line 3 by 92.35% (.9235). Otherwise, enter amount from line 3 4a 

Note. If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.

b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . 4b 

c Combine lines 4a and 4b. If less than $400, stop; you do not owe self-employment tax. 

Exception. If less than $400 and you had church employee income, enter -0- and continue ▶ 4c 

5 a Enter your church employee income from Form W-2. See 

instructions for definition of church employee income . . . 5a 

b Multiply line 5a by 92.35% (.9235). If less than $100, enter -0- . . . . . . . . . . 5b 

6 Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Maximum amount of combined wages and self-employment earnings subject to social security 

tax or the 4.2% portion of the 5.65% railroad retirement (tier 1) tax for 2011 . . . . . . 7 

8 a Total social security wages and tips (total of boxes 3 and 7 on 

Form(s) W-2) and railroad retirement (tier 1) compensation. 

If $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 10.4% (.104) . . . . . . . . . . . . . 10 

11 Multiply line 6 by 2.9% (.029) . . . . . . . . . . . . . . . . . . . . . 11 

12 Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 56, or Form 1040NR, line 54 12 

13 

• 59.6% (.596) of line 10.

• One-half of line 11.

Deduction for employer-equivalent portion of self-employment tax. Add the two following amounts. 

13 

Part II Optional Methods To Figure Net Earnings (see instructions) 

Farm Optional Method. You may use this method only if (a) your gross farm income1 was not more 

than $6,720, or (b) your net farm profits2 were less than $4,851. 

14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . 14 

15 Enter the smaller of: two-thirds (2/3) of gross farm income1

 (not less than zero) or $4,480. 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 9, and Sch. K-1 (Form 1065), box 14, code B. 

2 From Sch. F, line 34, and Sch. K-1 (Form 1065), box 14, code A—minus the 

amount you would have entered on line 1b had you not used the optional 

method. 

3 From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14, code 

A; and Sch. K-1 (Form 1065-B), box 9, code J1.

4 From Sch. C, line 7; Sch. C-EZ, line 1d; Sch. K-1 (Form 1065), box 14, code 

C; and Sch. K-1 (Form 1065-B), box 9, code J2. 

Schedule SE (Form 1040) 2011

Enter the result here and on Form 1040, line 27, or Form 

1040NR, line 27 . . . . . . . . . . . . . . .

18,036,468

18,473,259

18,237,518

14,880

704,678

38,557

18,258,546

1,795,806

17,606,988

18,258,546

18,258,546

1,792,366

13,220

2,257

19,161

18,955
Schedule SE (Form 1040) 2011 Attachment Sequence No. 17 Page 2 

Name of person with self-employment income (as shown on Form 1040) Social security number of person 

with self-employment income ▶

Section B—Long Schedule SE 

Part I Self-Employment Tax 

Note. If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the 

definition of church employee income.

A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you 

had $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . ▶

1a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), 

box 14, code A. Note. Skip lines 1a and 1b if you use the farm optional method (see instructions) 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see instructions for types of income to report on

this line. See instructions for other income to report. Note. Skip this line if you use the nonfarm

optional method (see instructions) . . . . . . . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . 3 

4 a If line 3 is more than zero, multiply line 3 by 92.35% (.9235). Otherwise, enter amount from line 3 4a 

Note. If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions.

b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . 4b 

c Combine lines 4a and 4b. If less than $400, stop; you do not owe self-employment tax. 

Exception. If less than $400 and you had church employee income, enter -0- and continue ▶ 4c 

5 a Enter your church employee income from Form W-2. See 

instructions for definition of church employee income . . . 5a 

b Multiply line 5a by 92.35% (.9235). If less than $100, enter -0- . . . . . . . . . . 5b 

6 Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Maximum amount of combined wages and self-employment earnings subject to social security 

tax or the 4.2% portion of the 5.65% railroad retirement (tier 1) tax for 2011 . . . . . . 7 

8 a Total social security wages and tips (total of boxes 3 and 7 on 

Form(s) W-2) and railroad retirement (tier 1) compensation. 

If $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 10.4% (.104) . . . . . . . . . . . . . 10 

11 Multiply line 6 by 2.9% (.029) . . . . . . . . . . . . . . . . . . . . . 11 

12 Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 56, or Form 1040NR, line 54 12 

13 

• 59.6% (.596) of line 10.

• One-half of line 11.

Deduction for employer-equivalent portion of self-employment tax. Add the two following amounts. 

13 

Part II Optional Methods To Figure Net Earnings (see instructions) 

Farm Optional Method. You may use this method only if (a) your gross farm income1 was not more 

than $6,720, or (b) your net farm profits2 were less than $4,851. 

14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . 14 

15 Enter the smaller of: two-thirds (2/3) of gross farm income1

 (not less than zero) or $4,480. 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 9, and Sch. K-1 (Form 1065), box 14, code B. 

2 From Sch. F, line 34, and Sch. K-1 (Form 1065), box 14, code A—minus the 

amount you would have entered on line 1b had you not used the optional 

method. 

3 From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14, code 

A; and Sch. K-1 (Form 1065-B), box 9, code J1.

4 From Sch. C, line 7; Sch. C-EZ, line 1d; Sch. K-1 (Form 1065), box 14, code 

C; and Sch. K-1 (Form 1065-B), box 9, code J2. 

Schedule SE (Form 1040) 2011

Enter the result here and on Form 1040, line 27, or Form 

1040NR, line 27 . . . . . . . . . . . . . . .

509,164,393

483,579,673

486,134,896

55,266

15,286,823

899,165

486,965,254

114,888,044

32,159,912

14,121,926

46,282,362

114,809,076

48,199

30,769

144,853

81,980

63 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
64 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 982

(Rev. February 2011)

Department of the Treasury 

Internal Revenue Service 

Reduction of Tax Attributes Due to Discharge of 

Indebtedness (and Section 1082 Basis Adjustment)

▶ Attach this form to your income tax return.

OMB No. 1545-0046

Attachment 

Sequence No. 94

Name shown on return Identifying number

Part I General Information (see instructions)

1 Amount excluded is due to (check applicable box(es)):

a Discharge of indebtedness in a title 11 case . . . . . . . . . . . . . . . . . . . . . . . .

b Discharge of indebtedness to the extent insolvent (not in a title 11 case) . . . . . . . . . . . . . . .

c Discharge of qualified farm indebtedness . . . . . . . . . . . . . . . . . . . . . . . . .

d Discharge of qualified real property business indebtedness . . . . . . . . . . . . . . . . . . .

e Discharge of qualified principal residence indebtedness . . . . . . . . . . . . . . . . . . . .

2 Total amount of discharged indebtedness excluded from gross income . . . . . . . . . 2 

3 Do you elect to treat all real property described in section 1221(a)(1), relating to property held for sale to 

customers in the ordinary course of a trade or business, as if it were depreciable property? . . . . . . Yes No

Part II Reduction of Tax Attributes. You must attach a description of any transactions resulting in the reduction in 

basis under section 1017. See Regulations section 1.1017-1 for basis reduction ordering rules, and, if applicable, 

required partnership consent statements. (For additional information, see the instructions for Part II.)

Enter amount excluded from gross income:

4 For a discharge of qualified real property business indebtedness applied to reduce the basis of

depreciable real property . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 That you elect under section 108(b)(5) to apply first to reduce the basis (under section 1017) of

depreciable property . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Applied to reduce any net operating loss that occurred in the tax year of the discharge or carried

over to the tax year of the discharge . . . . . . . . . . . . . . . . . . . . . 6 

7 Applied to reduce any general business credit carryover to or from the tax year of the discharge . 7 

8 Applied to reduce any minimum tax credit as of the beginning of the tax year immediately after the

tax year of the discharge . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Applied to reduce any net capital loss for the tax year of the discharge, including any capital loss 

carryovers to the tax year of the discharge . . . . . . . . . . . . . . . . . . . 9 

10a Applied to reduce the basis of nondepreciable and depreciable property if not reduced on line 5. 

DO NOT use in the case of discharge of qualified farm indebtedness . . . . . . . . . . 10a

b Applied to reduce the basis of your principal residence. Enter amount here ONLY if line 1e is

checked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10b

11 For a discharge of qualified farm indebtedness applied to reduce the basis of:

a Depreciable property used or held for use in a trade or business or for the production of income if

not reduced on line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 11a

b Land used or held for use in a trade or business of farming . . . . . . . . . . . . . 11b

c Other property used or held for use in a trade or business or for the production of income . . . 11c

12 Applied to reduce any passive activity loss and credit carryovers from the tax year of the discharge 12 

13 Applied to reduce any foreign tax credit carryover to or from the tax year of the discharge . . . 13 

Part III Consent of Corporation to Adjustment of Basis of Its Property Under Section 1082(a)(2)

Under section 1081(b), the corporation named above has excluded $ from its gross income

for the tax year beginning and ending .

Under that section, the corporation consents to have the basis of its property adjusted in accordance with the regulations prescribed 

under section 1082(a)(2) in effect at the time of filing its income tax return for that year. The corporation is organized under the laws

of .

(State of incorporation)

Note. You must attach a description of the transactions resulting in the nonrecognition of gain under section 1081.

For Paperwork Reduction Act Notice, see page 5 of this form. Cat. No. 17066E Form 982 (Rev. 2-2011)

Total Forms Filed = 464,425

49,870

174,247

*

19,859

242,853

464,425

95,658

* Data not shown because of the small number of sample returns on which it is based.
Form 982

(Rev. February 2011)

Department of the Treasury 

Internal Revenue Service 

Reduction of Tax Attributes Due to Discharge of 

Indebtedness (and Section 1082 Basis Adjustment)

▶ Attach this form to your income tax return.

OMB No. 1545-0046

Attachment 

Sequence No. 94

Name shown on return Identifying number

Part I General Information (see instructions)

1 Amount excluded is due to (check applicable box(es)):

a Discharge of indebtedness in a title 11 case . . . . . . . . . . . . . . . . . . . . . . . .

b Discharge of indebtedness to the extent insolvent (not in a title 11 case) . . . . . . . . . . . . . . .

c Discharge of qualified farm indebtedness . . . . . . . . . . . . . . . . . . . . . . . . .

d Discharge of qualified real property business indebtedness . . . . . . . . . . . . . . . . . . .

e Discharge of qualified principal residence indebtedness . . . . . . . . . . . . . . . . . . . .

2 Total amount of discharged indebtedness excluded from gross income . . . . . . . . . 2 

3 Do you elect to treat all real property described in section 1221(a)(1), relating to property held for sale to 

customers in the ordinary course of a trade or business, as if it were depreciable property? . . . . . . Yes No

Part II Reduction of Tax Attributes. You must attach a description of any transactions resulting in the reduction in 

basis under section 1017. See Regulations section 1.1017-1 for basis reduction ordering rules, and, if applicable, 

required partnership consent statements. (For additional information, see the instructions for Part II.)

Enter amount excluded from gross income:

4 For a discharge of qualified real property business indebtedness applied to reduce the basis of

depreciable real property . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 That you elect under section 108(b)(5) to apply first to reduce the basis (under section 1017) of

depreciable property . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Applied to reduce any net operating loss that occurred in the tax year of the discharge or carried

over to the tax year of the discharge . . . . . . . . . . . . . . . . . . . . . 6 

7 Applied to reduce any general business credit carryover to or from the tax year of the discharge . 7 

8 Applied to reduce any minimum tax credit as of the beginning of the tax year immediately after the

tax year of the discharge . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Applied to reduce any net capital loss for the tax year of the discharge, including any capital loss 

carryovers to the tax year of the discharge . . . . . . . . . . . . . . . . . . . 9 

10a Applied to reduce the basis of nondepreciable and depreciable property if not reduced on line 5. 

DO NOT use in the case of discharge of qualified farm indebtedness . . . . . . . . . . 10a

b Applied to reduce the basis of your principal residence. Enter amount here ONLY if line 1e is

checked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10b

11 For a discharge of qualified farm indebtedness applied to reduce the basis of:

a Depreciable property used or held for use in a trade or business or for the production of income if

not reduced on line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 11a

b Land used or held for use in a trade or business of farming . . . . . . . . . . . . . 11b

c Other property used or held for use in a trade or business or for the production of income . . . 11c

12 Applied to reduce any passive activity loss and credit carryovers from the tax year of the discharge 12 

13 Applied to reduce any foreign tax credit carryover to or from the tax year of the discharge . . . 13 

Part III Consent of Corporation to Adjustment of Basis of Its Property Under Section 1082(a)(2)

Under section 1081(b), the corporation named above has excluded $ from its gross income

for the tax year beginning and ending .

Under that section, the corporation consents to have the basis of its property adjusted in accordance with the regulations prescribed 

under section 1082(a)(2) in effect at the time of filing its income tax return for that year. The corporation is organized under the laws

of .

(State of incorporation)

Note. You must attach a description of the transactions resulting in the nonrecognition of gain under section 1081.

For Paperwork Reduction Act Notice, see page 5 of this form. Cat. No. 17066E Form 982 (Rev. 2-2011)

Total Forms Filed = 464,425

57,130,699

12,919,425

65 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
66 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 1116 

Department of the Treasury 

Internal Revenue Service (99)

Foreign Tax Credit 

(Individual, Estate, or Trust)

▶ Attach to Form 1040, 1040NR, 1041, or 990-T. 

▶ See separate instructions. 

OMB No. 1545-0121 

2011

Attachment 

Sequence No. 19 

Name Identifying number as shown on page 1 of your tax return 

Use a separate Form 1116 for each category of income listed below. See Categories of Income in the instructions. Check only one box on each 

Form 1116. Report all amounts in U.S. dollars except where specified in Part II below. 

a Passive category income 

b General category income 

c Section 901(j) income 

d Certain income re-sourced by treaty 

e Lump-sum distributions 

f Resident of (name of country) ▶

Note: If you paid taxes to only one foreign country or U.S. possession, use column A in Part I and line A in Part II. If you paid taxes to 

more than one foreign country or U.S. possession, use a separate column and line for each country or possession. 

Part I Taxable Income or Loss From Sources Outside the United States (for Category Checked Above) 

Foreign Country or U.S. Possession 

A B C 

Total 

(Add cols. A, B, and C.) g Enter the name of the foreign country or U.S. 

possession . . . . . . . . . . . ▶

1a Gross income from sources within country shown

above and of the type checked above (see 

instructions): 

1a

b Check if line 1a is compensation for personal 

services as an employee, your total 

compensation from all sources is $250,000 or 

more, and you used an alternative basis to 

determine its source (see instructions) . . ▶

Deductions and losses (Caution: See instructions): 

2 Expenses definitely related to the income on line

1a (attach statement) . . . . . . . . .

3 Pro rata share of other deductions not definitely 

related: 

a Certain itemized deductions or standard deduction

(see instructions) . . . . . . . . . . .

b Other deductions (attach statement) . . . . .

c Add lines 3a and 3b . . . . . . . . . .

d Gross foreign source income (see instructions) .

e Gross income from all sources (see instructions) .

f Divide line 3d by line 3e (see instructions) . . .

g Multiply line 3c by line 3f . . . . . . . .

4 Pro rata share of interest expense (see instructions): 

a Home mortgage interest (use worksheet on page 

14 of the instructions) . . . . . . . . .

b Other interest expense . . . . . . . . .

5 Losses from foreign sources . . . . . . .

6 Add lines 2, 3g, 4a, 4b, and 5 . . . . . . . 6

7 Subtract line 6 from line 1a. Enter the result here and on line 15, page 2 . . . . . . . . . . ▶ 7 

Part II Foreign Taxes Paid or Accrued (see instructions) Country 

Credit is claimed 

for taxes 

(you must check one) 

(h) Paid 

(i) Accrued 

(j) Date paid 

or accrued 

Foreign taxes paid or accrued 

In foreign currency 

Taxes withheld at source on: 

(k) Dividends (l) Rents

and royalties (m) Interest 

(n) Other 

foreign taxes 

paid or 

accrued 

In U.S. dollars 

Taxes withheld at source on: 

(o) Dividends (p) Rents

and royalties (q) Interest 

(r) Other 

foreign taxes 

paid or 

accrued 

(s) Total foreign

taxes paid or 

accrued (add cols. 

 (o) through (r)) 

A 

B 

C 

8 Add lines A through C, column (s). Enter the total here and on line 9, page 2 . . . . . . . . ▶ 8 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 11440U Form 1116 (2011) 

Total Forms Filed = 3,924,240

3,445,904

3,585,942

3,370,442

3,577,861
Form 1116 

Department of the Treasury 

Internal Revenue Service (99)

Foreign Tax Credit 

(Individual, Estate, or Trust)

▶ Attach to Form 1040, 1040NR, 1041, or 990-T. 

▶ See separate instructions. 

OMB No. 1545-0121 

2011

Attachment 

Sequence No. 19 

Name Identifying number as shown on page 1 of your tax return 

Use a separate Form 1116 for each category of income listed below. See Categories of Income in the instructions. Check only one box on each 

Form 1116. Report all amounts in U.S. dollars except where specified in Part II below. 

a Passive category income 

b General category income 

c Section 901(j) income 

d Certain income re-sourced by treaty 

e Lump-sum distributions 

f Resident of (name of country) ▶

Note: If you paid taxes to only one foreign country or U.S. possession, use column A in Part I and line A in Part II. If you paid taxes to 

more than one foreign country or U.S. possession, use a separate column and line for each country or possession. 

Part I Taxable Income or Loss From Sources Outside the United States (for Category Checked Above) 

Foreign Country or U.S. Possession 

A B C 

Total 

(Add cols. A, B, and C.) g Enter the name of the foreign country or U.S. 

possession . . . . . . . . . . . ▶

1a Gross income from sources within country shown

above and of the type checked above (see 

instructions): 

1a

b Check if line 1a is compensation for personal 

services as an employee, your total 

compensation from all sources is $250,000 or 

more, and you used an alternative basis to 

determine its source (see instructions) . . ▶

Deductions and losses (Caution: See instructions): 

2 Expenses definitely related to the income on line

1a (attach statement) . . . . . . . . .

3 Pro rata share of other deductions not definitely 

related: 

a Certain itemized deductions or standard deduction

(see instructions) . . . . . . . . . . .

b Other deductions (attach statement) . . . . .

c Add lines 3a and 3b . . . . . . . . . .

d Gross foreign source income (see instructions) .

e Gross income from all sources (see instructions) .

f Divide line 3d by line 3e (see instructions) . . .

g Multiply line 3c by line 3f . . . . . . . .

4 Pro rata share of interest expense (see instructions): 

a Home mortgage interest (use worksheet on page 

14 of the instructions) . . . . . . . . .

b Other interest expense . . . . . . . . .

5 Losses from foreign sources . . . . . . .

6 Add lines 2, 3g, 4a, 4b, and 5 . . . . . . . 6

7 Subtract line 6 from line 1a. Enter the result here and on line 15, page 2 . . . . . . . . . . ▶ 7 

Part II Foreign Taxes Paid or Accrued (see instructions) Country 

Credit is claimed 

for taxes 

(you must check one) 

(h) Paid 

(i) Accrued 

(j) Date paid 

or accrued 

Foreign taxes paid or accrued 

In foreign currency 

Taxes withheld at source on: 

(k) Dividends (l) Rents

and royalties (m) Interest 

(n) Other 

foreign taxes 

paid or 

accrued 

In U.S. dollars 

Taxes withheld at source on: 

(o) Dividends (p) Rents

and royalties (q) Interest 

(r) Other 

foreign taxes 

paid or 

accrued 

(s) Total foreign

taxes paid or 

accrued (add cols. 

 (o) through (r)) 

A 

B 

C 

8 Add lines A through C, column (s). Enter the total here and on line 9, page 2 . . . . . . . . ▶ 8 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 11440U Form 1116 (2011) 

Total Form Filed = 3,924,240

70,871,495

99,345,993

22,044,590

170,217,489

67 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
68 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 1116 (2011) Page 2 

Part III Figuring the Credit 

9 Enter the amount from line 8. These are your total foreign taxes paid 

or accrued for the category of income checked above Part I . . 9 

10 Carryback or carryover (attach detailed computation) . . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . 11 

12 Reduction in foreign taxes (see instructions) . . . . . . . 12 ( ) 

13 Taxes reclassified under high tax kickout (see instructions) . . 13

14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . 14 

15 Enter the amount from line 7. This is your taxable income or (loss) from 

sources outside the United States (before adjustments) for the category 

of income checked above Part I (see instructions) . . . . . . 15 

16 Adjustments to line 15 (see instructions) . . . . . . . . 16 

17 Combine the amounts on lines 15 and 16. This is your net foreign 

source taxable income. (If the result is zero or less, you have no 

foreign tax credit for the category of income you checked above 

Part I. Skip lines 18 through 22. However, if you are filing more than 

one Form 1116, you must complete line 20.) . . . . . . . 17 

18 Individuals: Enter the amount from Form 1040, line 41, or Form 

1040NR, line 39. Estates and trusts: Enter your taxable income 

without the deduction for your exemption . . . . . . . . 18 

Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see 

instructions. 

19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . 19 

20 Individuals: Enter the amount from Form 1040, line 44. If you are a nonresident alien, enter the 

amount from Form 1040NR, line 42. Estates and trusts: Enter the amount from Form 1041, 

Schedule G, line 1a, or the total of Form 990-T, lines 36 and 37 . . . . . . . . . . . 20

Caution: If you are completing line 20 for separate category e (lump-sum distributions), see 

instructions. 

21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . 21 

22 Enter the smaller of line 14 or line 21. If this is the only Form 1116 you are filing, skip lines 23 

through 27 and enter this amount on line 28. Otherwise, complete the appropriate line in Part IV (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 22 

Part IV Summary of Credits From Separate Parts III (see instructions) 

23 Credit for taxes on passive category income . . . . . . . 23 

24 Credit for taxes on general category income . . . . . . . 24 

25 Credit for taxes on certain income re-sourced by treaty . . . . 25 

26 Credit for taxes on lump-sum distributions . . . . . . . . 26 

27 Add lines 23 through 26 . . . . . . . . . . . . . . . . . . . . . . . 27 

28 Enter the smaller of line 20 or line 27 . . . . . . . . . . . . . . . . . . . 28 

29 Reduction of credit for international boycott operations. See instructions for line 12 . . . . . 29 

30 Subtract line 29 from line 28. This is your foreign tax credit. Enter here and on Form 1040, line 47; 

Form 1040NR, line 45; Form 1041, Schedule G, line 2a; or Form 990-T, line 40a . . . . . . ▶ 30

Form 1116 (2011) 

3,370,442

2,763,506

88,752

3,756,720

156,320

3,513,088

2,893,669

1,080

2,759,955

2,758,319

2,758,316
Form 1116 (2011) Page 2 

Part III Figuring the Credit 

9 Enter the amount from line 8. These are your total foreign taxes paid 

or accrued for the category of income checked above Part I . . 9 

10 Carryback or carryover (attach detailed computation) . . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . 11 

12 Reduction in foreign taxes (see instructions) . . . . . . . 12 ( ) 

13 Taxes reclassified under high tax kickout (see instructions) . . 13

14 Combine lines 11, 12, and 13. This is the total amount of foreign taxes available for credit . . . 14 

15 Enter the amount from line 7. This is your taxable income or (loss) from 

sources outside the United States (before adjustments) for the category 

of income checked above Part I (see instructions) . . . . . . 15 

16 Adjustments to line 15 (see instructions) . . . . . . . . 16 

17 Combine the amounts on lines 15 and 16. This is your net foreign 

source taxable income. (If the result is zero or less, you have no 

foreign tax credit for the category of income you checked above 

Part I. Skip lines 18 through 22. However, if you are filing more than 

one Form 1116, you must complete line 20.) . . . . . . . 17 

18 Individuals: Enter the amount from Form 1040, line 41, or Form 

1040NR, line 39. Estates and trusts: Enter your taxable income 

without the deduction for your exemption . . . . . . . . 18 

Caution: If you figured your tax using the lower rates on qualified dividends or capital gains, see 

instructions. 

19 Divide line 17 by line 18. If line 17 is more than line 18, enter “1” . . . . . . . . . . . 19 

20 Individuals: Enter the amount from Form 1040, line 44. If you are a nonresident alien, enter the 

amount from Form 1040NR, line 42. Estates and trusts: Enter the amount from Form 1041, 

Schedule G, line 1a, or the total of Form 990-T, lines 36 and 37 . . . . . . . . . . . 20

Caution: If you are completing line 20 for separate category e (lump-sum distributions), see 

instructions. 

21 Multiply line 20 by line 19 (maximum amount of credit) . . . . . . . . . . . . . . 21 

22 Enter the smaller of line 14 or line 21. If this is the only Form 1116 you are filing, skip lines 23 

through 27 and enter this amount on line 28. Otherwise, complete the appropriate line in Part IV (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 22 

Part IV Summary of Credits From Separate Parts III (see instructions) 

23 Credit for taxes on passive category income . . . . . . . 23 

24 Credit for taxes on general category income . . . . . . . 24 

25 Credit for taxes on certain income re-sourced by treaty . . . . 25 

26 Credit for taxes on lump-sum distributions . . . . . . . . 26 

27 Add lines 23 through 26 . . . . . . . . . . . . . . . . . . . . . . . 27 

28 Enter the smaller of line 20 or line 27 . . . . . . . . . . . . . . . . . . . 28 

29 Reduction of credit for international boycott operations. See instructions for line 12 . . . . . 29 

30 Subtract line 29 from line 28. This is your foreign tax credit. Enter here and on Form 1040, line 47; 

Form 1040NR, line 45; Form 1041, Schedule G, line 2a; or Form 990-T, line 40a . . . . . . ▶ 30

Form 1116 (2011) 

22,044,590

16,163,073

1,974,123

33,849,920

-13,157,555

86,131,262

24,927,488

1,894

16,178,494

16,180,505

16,158,073

69 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
70 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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 

2011

Attachment 

Sequence No. 129

Your name Occupation in which you incurred expenses Social security number

 Employee Business Expenses and Reimbursements Part I 

Step 1 Enter Your Expenses

Column A 

Other Than Meals 

and Entertainment

Column B 

Meals and 

Entertainment

1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See 

instructions.) . . . . . . . . . . . . . . . . . . 1 

2 Parking fees, tolls, and transportation, including train, bus, etc., that 

did not involve overnight travel or commuting to and from work . 2 

3 Travel expense while away from home overnight, including lodging, 

airplane, car rental, etc. Do not include meals and entertainment . 3 

4 Business expenses not included on lines 1 through 3. Do not include 

meals and entertainment . . . . . . . . . . . . . . 4 

5 Meals and entertainment expenses (see instructions) . . . . . 5 

6 Total expenses. In Column A, add lines 1 through 4 and enter the 

result. In Column B, enter the amount from line 5 . . . . . . 6 

 Note: If you were not reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8. 

Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1 

 

7 Enter reimbursements received from your employer that were not

reported to you in box 1 of Form W-2. Include any reimbursements 

reported under code “L” in box 12 of your Form W-2 (see 

instructions). . . . . . . . . . . . . . . . . . . 7 

Step 3 Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR) 

 

8 Subtract line 7 from line 6. If zero or less, enter -0-. However, if line 7 

is greater than line 6 in Column A, report the excess as income on 

Form 1040, line 7 (or on Form 1040NR, line 8) . . . . . . . 8 

Note: If both columns of line 8 are zero, you cannot deduct

employee business expenses. Stop here and attach Form 2106 to 

your return. 

9 In Column A, enter the amount from line 8. In Column B, multiply line 

8 by 50% (.50). (Employees subject to Department of Transportation 

(DOT) hours of service limits: Multiply meal expenses incurred while 

away from home on business by 80% (.80) instead of 50%. For 

details, see instructions.) . . . . . . . . . . . . . . 9 

10 Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on 

Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR), line 7). (Armed Forces 

reservists, qualified performing artists, fee-basis state or local government officials, and individuals 

with disabilities: See the instructions for special rules on where to enter the total.) . . . . . ▶ 10 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11700N Form 2106 (2011) 

Total Forms Filed = 8,709,898 Includes 4,595,325 F2106EZ's

4,803,158

1,904,994

1,783,460

5,381,474

2,917,280

7,751,162

447,928 211,873

7,718,544 2,891,050

2,891,050

7,893,078
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 

2011

Attachment 

Sequence No. 129

Your name Occupation in which you incurred expenses Social security number

 Employee Business Expenses and Reimbursements Part I 

Step 1 Enter Your Expenses

Column A 

Other Than Meals 

and Entertainment

Column B 

Meals and 

Entertainment

1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See 

instructions.) . . . . . . . . . . . . . . . . . . 1 

2 Parking fees, tolls, and transportation, including train, bus, etc., that 

did not involve overnight travel or commuting to and from work . 2 

3 Travel expense while away from home overnight, including lodging, 

airplane, car rental, etc. Do not include meals and entertainment . 3 

4 Business expenses not included on lines 1 through 3. Do not include 

meals and entertainment . . . . . . . . . . . . . . 4 

5 Meals and entertainment expenses (see instructions) . . . . . 5 

6 Total expenses. In Column A, add lines 1 through 4 and enter the 

result. In Column B, enter the amount from line 5 . . . . . . 6 

 Note: If you were not reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8. 

Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1 

 

7 Enter reimbursements received from your employer that were not

reported to you in box 1 of Form W-2. Include any reimbursements 

reported under code “L” in box 12 of your Form W-2 (see 

instructions). . . . . . . . . . . . . . . . . . . 7 

Step 3 Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR) 

 

8 Subtract line 7 from line 6. If zero or less, enter -0-. However, if line 7 

is greater than line 6 in Column A, report the excess as income on 

Form 1040, line 7 (or on Form 1040NR, line 8) . . . . . . . 8 

Note: If both columns of line 8 are zero, you cannot deduct

employee business expenses. Stop here and attach Form 2106 to 

your return. 

9 In Column A, enter the amount from line 8. In Column B, multiply line 

8 by 50% (.50). (Employees subject to Department of Transportation 

(DOT) hours of service limits: Multiply meal expenses incurred while 

away from home on business by 80% (.80) instead of 50%. For 

details, see instructions.) . . . . . . . . . . . . . . 9 

10 Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on 

Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR), line 7). (Armed Forces 

reservists, qualified performing artists, fee-basis state or local government officials, and individuals 

with disabilities: See the instructions for special rules on where to enter the total.) . . . . . ▶ 10 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11700N Form 2106 (2011) 

Total Forms Filed = 8,709,898 Includes 4,595,325 F2106EZ's

31,444,048

1,797,223

4,907,245

16,838,722

10,355,787

54,987,237

2,356,797 734,191

52,699,510 9,663,589

5,852,909

58,552,419

71 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
72 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 2106 (2011) 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 2011 . . . . . . . . . 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 51¢ (.51) for miles driven before July 1, 2011, and by 55.5¢ (.555) for miles 

driven after June 30, 2011. Add the amounts, then 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 (2011) 

4,134,022

463,246
Form 2106 (2011) 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 2011 . . . . . . . . . 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 51¢ (.51) for miles driven before July 1, 2011, and by 55.5¢ (.555) for miles 

driven after June 30, 2011. Add the amounts, then 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 (2011) 

26,756,940

2,856,127

73 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
74 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

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 2011.

Caution: You can use the standard mileage rate for 2011 only if: (a) you owned the vehicle and used the standard mileage rate for the first year

you placed the vehicle in service, or (b) you leased the vehicle and used the standard mileage rate for the portion of the lease period after 1997.

Part I Figure Your Expenses

1 Complete Part II. Multiply line 8a by 51¢ (.51) for miles driven before July 1, 2011, and by 55.5¢ 

(.555) for miles driven after June 30, 2011. Add the amounts , then enter the result here . . . 1 

2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight 

travel or commuting to and from work . . . . . . . . . . . . . . . . . . . 2 

3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Do 

not include meals and entertainment . . . . . . . . . . . . . . . . . . . . 3 

4 Business expenses not included on lines 1 through 3. Do not include meals and 

entertainment . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Meals and entertainment expenses: $ × 50% (.50). (Employees subject to

Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred 

while away from home on business by 80% (.80) instead of 50%. For details, see instructions.) 5 

6 

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 2011, 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 (2011)

Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 (or 

on Schedule A (Form 1040NR), line 7). (Armed Forces reservists, fee-basis state or local 

government officials, qualified performing artists, and individuals with disabilities: See the

instructions for special rules on where to enter this amount.) . . . . . . . . . . . .

Total Forms Filed = 4,595,325
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

2011

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 2011.

Caution: You can use the standard mileage rate for 2011 only if: (a) you owned the vehicle and used the standard mileage rate for the first year

you placed the vehicle in service, or (b) you leased the vehicle and used the standard mileage rate for the portion of the lease period after 1997.

Part I Figure Your Expenses

1 Complete Part II. Multiply line 8a by 51¢ (.51) for miles driven before July 1, 2011, and by 55.5¢ 

(.555) for miles driven after June 30, 2011. Add the amounts , then enter the result here . . . 1 

2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight 

travel or commuting to and from work . . . . . . . . . . . . . . . . . . . 2 

3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Do 

not include meals and entertainment . . . . . . . . . . . . . . . . . . . . 3 

4 Business expenses not included on lines 1 through 3. Do not include meals and 

entertainment . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Meals and entertainment expenses: $ × 50% (.50). (Employees subject to

Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred 

while away from home on business by 80% (.80) instead of 50%. For details, see instructions.) 5 

6 

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 2011, 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 (2011)

Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 (or 

on Schedule A (Form 1040NR), line 7). (Armed Forces reservists, fee-basis state or local 

government officials, qualified performing artists, and individuals with disabilities: See the

instructions for special rules on where to enter this amount.) . . . . . . . . . . . .

Total Forms Filed = 4,595,325

75 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
76

2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

VOID CORRECTED (99)

OMB No. 1545-0145

2011

Form 2439

Notice to Shareholder of Undistributed 

Long-Term Capital Gains

For calendar year 2011, or other tax year 

of the regulated investment company (RIC) or the 

real estate investment trust (REIT)

beginning , 2011, 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 = 148,364

61,236

*

146,355

44,207

146,343

* Data not shown because of the small number of sample returns on which it is based.
VOID CORRECTED (99)

OMB No. 1545-0145

2011

Form 2439

Notice to Shareholder of Undistributed 

Long-Term Capital Gains

For calendar year 2011, or other tax year 

of the regulated investment company (RIC) or the 

real estate investment trust (REIT)

beginning , 2011, 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 = 148,364

305,574

*

4,110,054

163,786

1,255,289

* Data not shown because of the small number of sample returns on which it is based.

77

2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
78 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 21

Name(s) shown on return Your social security number

Part I Persons or Organizations Who Provided the Care—You must complete this part. 

(If you have more than two care providers, see the instructions.)

1 (a) Care provider’s 

name

(b) Address 

(number, street, apt. no., city, state, and ZIP code)

(c) Identifying number

(SSN or EIN)

(d) Amount paid 

(see instructions)

Did you receive 

dependent care benefits?

No ▶ Complete only Part II below.

Yes ▶ Complete Part III on the back next.

Caution. If the care was provided in your home, you may owe employment taxes. If you do, you cannot file Form 1040A. For details,

see the instructions for Form 1040, line 59a, or Form 1040NR, line 58a.

Part II Credit for Child and Dependent Care Expenses

2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.

(a) Qualifying person’s name

First Last

(b) Qualifying person’s social

security number

(c) Qualified expenses you

incurred and paid in 2011 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 2010 expenses in 2011, 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 (2011)

Total Forms Filed = 7,126,329

6,980,782

6,332,814

7,032,754

6,881,609

2,394,389 2,339,034

6,624,667

7,068,187

4,415,811

6,587,802

7,057,596

6,587,501
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

2011

Attachment 

Sequence No. 21

Name(s) shown on return Your social security number

Part I Persons or Organizations Who Provided the Care—You must complete this part. 

(If you have more than two care providers, see the instructions.)

1 (a) Care provider’s 

name

(b) Address 

(number, street, apt. no., city, state, and ZIP code)

(c) Identifying number

(SSN or EIN)

(d) Amount paid 

(see instructions)

Did you receive 

dependent care benefits?

No ▶ Complete only Part II below.

Yes ▶ Complete Part III on the back next.

Caution. If the care was provided in your home, you may owe employment taxes. If you do, you cannot file Form 1040A. For details,

see the instructions for Form 1040, line 59a, or Form 1040NR, line 58a.

Part II Credit for Child and Dependent Care Expenses

2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.

(a) Qualifying person’s name

First Last

(b) Qualifying person’s social

security number

(c) Qualified expenses you

incurred and paid in 2011 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 2010 expenses in 2011, 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 (2011)

Total Forms Filed = 7,126,329

3,425,529

32,861,194

22,685,952

7,499,600

17,770,654

427,177,880

212,847,944

17,433,690

0

3,856,222

79 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
80 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 2441 (2011) Page 2

Part III Dependent Care Benefits

12 Enter the total amount of dependent care benefits you received in 2011. 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 2010 and used in 2011 during the grace 

period. See instructions . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Enter the amount, if any, you forfeited or carried forward to 2012. See instructions . . . 14 ( )

15 Combine lines 12 through 14. See instructions . . . . . . . . . . . . . . . 15 

16 Enter the total amount of qualified expenses incurred 

in 2011 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 2010 expenses in 2011, 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 (2011)

1,229,620

4,415,811

9,933

1,201,160

7,068,187

65,338

6,624,667

2,047

*

245,476

1,058,670

1,058,513

* Data not shown because of the small number of sample returns on which it is based.
Form 2441 (2011) Page 2

Part III Dependent Care Benefits

12 Enter the total amount of dependent care benefits you received in 2011. 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 2010 and used in 2011 during the grace 

period. See instructions . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Enter the amount, if any, you forfeited or carried forward to 2012. See instructions . . . 14 ( )

15 Combine lines 12 through 14. See instructions . . . . . . . . . . . . . . . 15 

16 Enter the total amount of qualified expenses incurred 

in 2011 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 2010 expenses in 2011, 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 (2011)

4,231,470

212,847,944

11,085

9,363,574

427,177,880

100,104

17,770,654

3,709

*

488,177

3,652,034

3,650,567

* Data not shown because of the small number of sample returns on which it is based.

81 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
82 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 2555 

Department of the Treasury 

Internal Revenue Service

Foreign Earned Income 

▶ See separate instructions. ▶ Attach to Form 1040.

OMB No. 1545-0074 

2011

Attachment 

Sequence No. 34 

For Use by U.S. Citizens and Resident Aliens Only 

Name shown on Form 1040 Your social security number 

Part I General Information 

1 Your foreign address (including country) 2 Your occupation 

3 Employer’s name ▶

4 a Employer’s U.S. address ▶

b Employer’s foreign address ▶

5 Employer is (check 

any that apply): 

▲

a A foreign entity b A U.S. company c Self 

d A foreign affiliate of a U.S. company e Other (specify) ▶

6 a If, after 1981, you filed Form 2555 or Form 2555-EZ, enter the last year you filed the form. ▶

b If you did not file Form 2555 or 2555-EZ after 1981 to claim either of the exclusions, check here ▶ and go to line 7. 

c Have you ever revoked either of the exclusions? . . . . . . . . . . . . . . . . . . . . Yes No

d If you answered “Yes,” enter the type of exclusion and the tax year for which the revocation was effective. ▶

7 Of what country are you a citizen/national? ▶

8 a Did you maintain a separate foreign residence for your family because of adverse living conditions at your 

tax home? See Second foreign household in the instructions . . . . . . . . . . . . . . . Yes No

b If “Yes,” enter city and country of the separate foreign residence. Also, enter the number of days during your tax year that you 

maintained a second household at that address. ▶

9 List your tax home(s) during your tax year and date(s) established. ▶

Next, complete either Part II or Part III. If an item does not apply, enter “NA.” If you do not give 

the information asked for, any exclusion or deduction you claim may be disallowed. 

Part II Taxpayers Qualifying Under Bona Fide Residence Test (see instructions) 

10 Date bona fide residence began ▶ , and ended ▶

11 Kind of living quarters in foreign country ▶ a Purchased house b Rented house or apartment c Rented room 

d Quarters furnished by employer 

12a Did any of your family live with you abroad during any part of the tax year? . . . . . . . . . . . Yes No

b If “Yes,” who and for what period? ▶

13 a Have you submitted a statement to the authorities of the foreign country where you claim bona fide 

residence that you are not a resident of that country? See instructions . . . . . . . . . . . . Yes No

b Are you required to pay income tax to the country where you claim bona fide residence? See instructions . Yes No

If you answered “Yes” to 13a and “No” to 13b, you do not qualify as a bona fide resident. Do not complete the rest of 

this part. 

14 If you were present in the United States or its possessions during the tax year, complete columns (a)–(d) below. Do not 

include the income from column (d) in Part IV, but report it on Form 1040. 

(a) Date

arrived in U.S. 

(b) Date left 

U.S. 

(c) Number of 

days in U.S.

on business 

(d) Income earned in

U.S. on business 

(attach computation)

(a) Date 

arrived in U.S. 

(b) Date left

U.S. 

(c) Number of 

days in U.S. on 

business 

(d) Income earned in 

U.S. on business 

(attach computation)

15a List any contractual terms or other conditions relating to the length of your employment abroad. ▶

b Enter the type of visa under which you entered the foreign country. ▶

c Did your visa limit the length of your stay or employment in a foreign country? If “Yes,” attach explanation . Yes No

d Did you maintain a home in the United States while living abroad? . . . . . . . . . . . . . . Yes No

e If “Yes,” enter address of your home, whether it was rented, the names of the occupants, and their relationship 

to you. ▶

For Paperwork Reduction Act Notice, see the Form 1040 instructions. Cat. No. 11900P Form 2555 (2011) 

Total Forms Filed = 488,141 Includes 113,300 Form 2555-EZ's
Form 2555 

Department of the Treasury 

Internal Revenue Service

Foreign Earned Income 

▶ See separate instructions. ▶ Attach to Form 1040.

OMB No. 1545-0074 

2011

Attachment 

Sequence No. 34 

For Use by U.S. Citizens and Resident Aliens Only 

Name shown on Form 1040 Your social security number 

Part I General Information 

1 Your foreign address (including country) 2 Your occupation 

3 Employer’s name ▶

4 a Employer’s U.S. address ▶

b Employer’s foreign address ▶

5 Employer is (check 

any that apply): 

▲

a A foreign entity b A U.S. company c Self 

d A foreign affiliate of a U.S. company e Other (specify) ▶

6 a If, after 1981, you filed Form 2555 or Form 2555-EZ, enter the last year you filed the form. ▶

b If you did not file Form 2555 or 2555-EZ after 1981 to claim either of the exclusions, check here ▶ and go to line 7. 

c Have you ever revoked either of the exclusions? . . . . . . . . . . . . . . . . . . . . Yes No

d If you answered “Yes,” enter the type of exclusion and the tax year for which the revocation was effective. ▶

7 Of what country are you a citizen/national? ▶

8 a Did you maintain a separate foreign residence for your family because of adverse living conditions at your 

tax home? See Second foreign household in the instructions . . . . . . . . . . . . . . . Yes No

b If “Yes,” enter city and country of the separate foreign residence. Also, enter the number of days during your tax year that you 

maintained a second household at that address. ▶

9 List your tax home(s) during your tax year and date(s) established. ▶

Next, complete either Part II or Part III. If an item does not apply, enter “NA.” If you do not give 

the information asked for, any exclusion or deduction you claim may be disallowed. 

Part II Taxpayers Qualifying Under Bona Fide Residence Test (see instructions) 

10 Date bona fide residence began ▶ , and ended ▶

11 Kind of living quarters in foreign country ▶ a Purchased house b Rented house or apartment c Rented room 

d Quarters furnished by employer 

12a Did any of your family live with you abroad during any part of the tax year? . . . . . . . . . . . Yes No

b If “Yes,” who and for what period? ▶

13 a Have you submitted a statement to the authorities of the foreign country where you claim bona fide 

residence that you are not a resident of that country? See instructions . . . . . . . . . . . . Yes No

b Are you required to pay income tax to the country where you claim bona fide residence? See instructions . Yes No

If you answered “Yes” to 13a and “No” to 13b, you do not qualify as a bona fide resident. Do not complete the rest of 

this part. 

14 If you were present in the United States or its possessions during the tax year, complete columns (a)–(d) below. Do not 

include the income from column (d) in Part IV, but report it on Form 1040. 

(a) Date

arrived in U.S. 

(b) Date left 

U.S. 

(c) Number of 

days in U.S.

on business 

(d) Income earned in

U.S. on business 

(attach computation)

(a) Date 

arrived in U.S. 

(b) Date left

U.S. 

(c) Number of 

days in U.S. on 

business 

(d) Income earned in 

U.S. on business 

(attach computation)

15a List any contractual terms or other conditions relating to the length of your employment abroad. ▶

b Enter the type of visa under which you entered the foreign country. ▶

c Did your visa limit the length of your stay or employment in a foreign country? If “Yes,” attach explanation . Yes No

d Did you maintain a home in the United States while living abroad? . . . . . . . . . . . . . . Yes No

e If “Yes,” enter address of your home, whether it was rented, the names of the occupants, and their relationship 

to you. ▶

For Paperwork Reduction Act Notice, see the Form 1040 instructions. Cat. No. 11900P Form 2555 (2011) 

Total Forms Filed = 488,141 Includes 113,300 Form 2555-EZ's

83 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
84 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 2555 (2011) Page 2 

Part III Taxpayers Qualifying Under Physical Presence Test (see instructions) 

16 The physical presence test is based on the 12-month period from ▶ through ▶

17 Enter your principal country of employment during your tax year. ▶

18 If you traveled abroad during the 12-month period entered on line 16, complete columns (a)–(f) below. Exclude travel between 

foreign countries that did not involve travel on or over international waters, or in or over the United States, for 24 hours or 

more. If you have no travel to report during the period, enter “Physically present in a foreign country or countries for the entire 

12-month period.” Do not include the income from column (f) below in Part IV, but report it on Form 1040. 

(a) Name of country

(including U.S.) (b) Date arrived (c) Date left 

(d) Full days 

present in 

country 

(e) Number of 

days in U.S.

on business 

(f) Income earned in U.S. 

on business (attach 

computation)

Part IV All Taxpayers 

Note: Enter on lines 19 through 23 all income, including noncash income, you earned and actually or constructively received during 

your 2011 tax year for services you performed in a foreign country. If any of the foreign earned income received this tax year was 

earned in a prior tax year, or will be earned in a later tax year (such as a bonus), see the instructions. Do not include income from line 

14, column (d), or line 18, column (f). Report amounts in U.S. dollars, using the exchange rates in effect when you actually or 

constructively received the income. 

If you are a cash basis taxpayer, report on Form 1040 all income you received in 2011, no matter when you performed 

the service. 

2011 Foreign Earned Income Amount 

(in U.S. dollars) 

19 Total wages, salaries, bonuses, commissions, etc. . . . . . . . . . . . . . . . 19 

20 Allowable share of income for personal services performed (see instructions): 

a In a business (including farming) or profession . . . . . . . . . . . . . . . . . 20a 

b In a partnership. List partnership’s name and address and type of income. ▶

20b 

21 Noncash income (market value of property or facilities furnished by employer—attach statement 

showing how it was determined): 

a Home (lodging) . . . . . . . . . . . . . . . . . . . . . . . . . . . 21a 

b Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21b 

c Car . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21c 

d Other property or facilities. List type and amount. ▶

21d 

22 Allowances, reimbursements, or expenses paid on your behalf for services you performed: 

a Cost of living and overseas differential . . . . . . . . . 22a 

b Family . . . . . . . . . . . . . . . . . . . . 22b 

c Education . . . . . . . . . . . . . . . . . . . 22c 

d Home leave . . . . . . . . . . . . . . . . . . 22d 

e Quarters . . . . . . . . . . . . . . . . . . . 22e 

f For any other purpose. List type and amount. ▶

22f 

g Add lines 22a through 22f . . . . . . . . . . . . . . . . . . . . . . . 22g 

23 Other foreign earned income. List type and amount. ▶

23 

24 Add lines 19 through 21d, line 22g, and line 23 . . . . . . . . . . . . . . . . 24 

25 Total amount of meals and lodging included on line 24 that is excludable (see instructions) . . 25 

26 Subtract line 25 from line 24. Enter the result here and on line 27 on page 3. This is your 2011 

foreign earned income . . . . . . . . . . . . . . . . . . . . . . . ▶ 26 

Form 2555 (2011) 

337,633

44,771

27,881

2,556

9,727

1,463

12,245

1,645

6,829

10,765

21,271

33,139

3,641

1,286

22,259

345,185

2,576

447,334
Form 2555 (2011) Page 2 

Part III Taxpayers Qualifying Under Physical Presence Test (see instructions) 

16 The physical presence test is based on the 12-month period from ▶ through ▶

17 Enter your principal country of employment during your tax year. ▶

18 If you traveled abroad during the 12-month period entered on line 16, complete columns (a)–(f) below. Exclude travel between 

foreign countries that did not involve travel on or over international waters, or in or over the United States, for 24 hours or 

more. If you have no travel to report during the period, enter “Physically present in a foreign country or countries for the entire 

12-month period.” Do not include the income from column (f) below in Part IV, but report it on Form 1040. 

(a) Name of country

(including U.S.) (b) Date arrived (c) Date left 

(d) Full days 

present in 

country 

(e) Number of 

days in U.S.

on business 

(f) Income earned in U.S. 

on business (attach 

computation)

Part IV All Taxpayers 

Note: Enter on lines 19 through 23 all income, including noncash income, you earned and actually or constructively received during 

your 2011 tax year for services you performed in a foreign country. If any of the foreign earned income received this tax year was 

earned in a prior tax year, or will be earned in a later tax year (such as a bonus), see the instructions. Do not include income from line 

14, column (d), or line 18, column (f). Report amounts in U.S. dollars, using the exchange rates in effect when you actually or 

constructively received the income. 

If you are a cash basis taxpayer, report on Form 1040 all income you received in 2011, no matter when you performed 

the service. 

2011 Foreign Earned Income Amount 

(in U.S. dollars) 

19 Total wages, salaries, bonuses, commissions, etc. . . . . . . . . . . . . . . . 19 

20 Allowable share of income for personal services performed (see instructions): 

a In a business (including farming) or profession . . . . . . . . . . . . . . . . . 20a 

b In a partnership. List partnership’s name and address and type of income. ▶

20b 

21 Noncash income (market value of property or facilities furnished by employer—attach statement 

showing how it was determined): 

a Home (lodging) . . . . . . . . . . . . . . . . . . . . . . . . . . . 21a 

b Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21b 

c Car . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21c 

d Other property or facilities. List type and amount. ▶

21d 

22 Allowances, reimbursements, or expenses paid on your behalf for services you performed: 

a Cost of living and overseas differential . . . . . . . . . 22a 

b Family . . . . . . . . . . . . . . . . . . . . 22b 

c Education . . . . . . . . . . . . . . . . . . . 22c 

d Home leave . . . . . . . . . . . . . . . . . . 22d 

e Quarters . . . . . . . . . . . . . . . . . . . 22e 

f For any other purpose. List type and amount. ▶

22f 

g Add lines 22a through 22f . . . . . . . . . . . . . . . . . . . . . . . 22g 

23 Other foreign earned income. List type and amount. ▶

23 

24 Add lines 19 through 21d, line 22g, and line 23 . . . . . . . . . . . . . . . . 24 

25 Total amount of meals and lodging included on line 24 that is excludable (see instructions) . . 25 

26 Subtract line 25 from line 24. Enter the result here and on line 27 on page 3. This is your 2011 

foreign earned income . . . . . . . . . . . . . . . . . . . . . . . ▶ 26 

Form 2555 (2011) 

38,527,972

5,226,743

1,979,879

1,448,735

133,052

14,910

330,013

11,083

216,978

111,937

1,000,238

3,556,657

27,419

7,508

2,643,482

49,208,205

31,850

54,244,533

85 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
86 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 2555 (2011) Page 3 

Part V All Taxpayers 

27 Enter the amount from line 26 . . . . . . . . . . . . . . . . . . . . . . 27 

Are you claiming the housing exclusion or housing deduction? 

Yes. Complete Part VI. 

No. Go to Part VII. 

Part VI Taxpayers Claiming the Housing Exclusion and/or Deduction 

28 Qualified housing expenses for the tax year (see instructions) . . . . . . . . . . . . 28 

29a Enter location where housing expenses incurred (see instructions) ▶

b Enter limit on housing expenses (see instructions) . . . . . . . . . . . . . . . 29b 

30 Enter the smaller of line 28 or line 29b . . . . . . . . . . . . . . . . . . . 30 

31 Number of days in your qualifying period that fall within your 2011 tax 

year (see instructions) . . . . . . . . . . . . . . . . 31 days 

32 Multiply $40.72 by the number of days on line 31. If 365 is entered on line 31, enter $14,864.00 here 32 

33 Subtract line 32 from line 30. If the result is zero or less, do not complete the rest of this part or 

any of Part IX . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 

34 Enter employer-provided amounts (see instructions) . . . . . . 34 

35 Divide line 34 by line 27. Enter the result as a decimal (rounded to at least three places), but do 

not enter more than “1.000” . . . . . . . . . . . . . . . . . . . . . . . 35 × . 

36 Housing exclusion. Multiply line 33 by line 35. Enter the result but do not enter more than the 

amount on line 34. Also, complete Part VIII . . . . . . . . . . . . . . . . . ▶ 36 

Note: The housing deduction is figured in Part IX. If you choose to claim the foreign earned 

income exclusion, complete Parts VII and VIII before Part IX. 

Part VII Taxpayers Claiming the Foreign Earned Income Exclusion 

37 Maximum foreign earned income exclusion . . . . . . . . . . . . . . . . . . . . . 37 

38 • If you completed Part VI, enter the number from line 31. 

• All others, enter the number of days in your qualifying period that 

fall within your 2011 tax year (see the instructions for line 31). } 38 days 

39 • If line 38 and the number of days in your 2011 tax year (usually 365) are the same, enter “1.000.” 

• Otherwise, divide line 38 by the number of days in your 2011 tax year and enter the result as 

a decimal (rounded to at least three places). } 39 × . 

40 Multiply line 37 by line 39 . . . . . . . . . . . . . . . . . . . . . . . 40 

41 Subtract line 36 from line 27 . . . . . . . . . . . . . . . . . . . . . . 41 

42 Foreign earned income exclusion. Enter the smaller of line 40 or line 41. Also, complete Part VIII ▶ 42 

Part VIII Taxpayers Claiming the Housing Exclusion, Foreign Earned Income Exclusion, or Both 

43 Add lines 36 and 42 . . . . . . . . . . . . . . . . . . . . . . . . . 43 

44 Deductions allowed in figuring your adjusted gross income (Form 1040, line 37) that are allocable 

to the excluded income. See instructions and attach computation . . . . . . . . . . 44 

45 Subtract line 44 from line 43. Enter the result here and in parentheses on Form 1040, line 21. 

Next to the amount enter “Form 2555.” On Form 1040, subtract this amount from your income 

to arrive at total income on Form 1040, line 22 . . . . . . . . . . . . . . . . 45 

Part IX Taxpayers Claiming the Housing Deduction— Complete this part only if (a) line 33 is more than line 36 and 

(b) line 27 is more than line 43. 

46 Subtract line 36 from line 33 . . . . . . . . . . . . . . . . . . . . . . 46 

47 Subtract line 43 from line 27 . . . . . . . . . . . . . . . . . . . . . . 47 

48 Enter the smaller of line 46 or line 47 . . . . . . . . . . . . . . . . . . . 48 

Note: If line 47 is more than line 48 and you could not deduct all of your 2010 housing deduction 

because of the 2010 limit, use the worksheet on page 4 of the instructions to figure the amount 

to enter on line 49. Otherwise, go to line 50. 

49 Housing deduction carryover from 2010 (from worksheet on page 4 of the instructions) . . . 49 

50 Housing deduction. Add lines 48 and 49. Enter the total here and on Form 1040 to the left of 

line 36. Next to the amount on Form 1040, enter “Form 2555.” Add it to the total adjustments 

reported on that line . . . . . . . . . . . . . . . . . . . . . . . . ▶ 50 

Form 2555 (2011) 

105,850

97,898

71,138

98,527

115,419

115,386

71,152

447,395

345,060

445,887

5,531

344,164

29,552

359,362

5,531

5,531

5,531

*

* Data not shown because of the small number of sample returns on which it is based.
Form 2555 (2011) Page 3 

Part V All Taxpayers 

27 Enter the amount from line 26 . . . . . . . . . . . . . . . . . . . . . . 27 

Are you claiming the housing exclusion or housing deduction? 

Yes. Complete Part VI. 

No. Go to Part VII. 

Part VI Taxpayers Claiming the Housing Exclusion and/or Deduction 

28 Qualified housing expenses for the tax year (see instructions) . . . . . . . . . . . . 28 

29a Enter location where housing expenses incurred (see instructions) ▶

b Enter limit on housing expenses (see instructions) . . . . . . . . . . . . . . . 29b 

30 Enter the smaller of line 28 or line 29b . . . . . . . . . . . . . . . . . . . 30 

31 Number of days in your qualifying period that fall within your 2011 tax 

year (see instructions) . . . . . . . . . . . . . . . . 31 days 

32 Multiply $40.72 by the number of days on line 31. If 365 is entered on line 31, enter $14,864.00 here 32 

33 Subtract line 32 from line 30. If the result is zero or less, do not complete the rest of this part or 

any of Part IX . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 

34 Enter employer-provided amounts (see instructions) . . . . . . 34 

35 Divide line 34 by line 27. Enter the result as a decimal (rounded to at least three places), but do 

not enter more than “1.000” . . . . . . . . . . . . . . . . . . . . . . . 35 × . 

36 Housing exclusion. Multiply line 33 by line 35. Enter the result but do not enter more than the 

amount on line 34. Also, complete Part VIII . . . . . . . . . . . . . . . . . ▶ 36 

Note: The housing deduction is figured in Part IX. If you choose to claim the foreign earned 

income exclusion, complete Parts VII and VIII before Part IX. 

Part VII Taxpayers Claiming the Foreign Earned Income Exclusion 

37 Maximum foreign earned income exclusion . . . . . . . . . . . . . . . . . . . . . 37 

38 • If you completed Part VI, enter the number from line 31. 

• All others, enter the number of days in your qualifying period that 

fall within your 2011 tax year (see the instructions for line 31). } 38 days 

39 • If line 38 and the number of days in your 2011 tax year (usually 365) are the same, enter “1.000.” 

• Otherwise, divide line 38 by the number of days in your 2011 tax year and enter the result as 

a decimal (rounded to at least three places). } 39 × . 

40 Multiply line 37 by line 39 . . . . . . . . . . . . . . . . . . . . . . . 40 

41 Subtract line 36 from line 27 . . . . . . . . . . . . . . . . . . . . . . 41 

42 Foreign earned income exclusion. Enter the smaller of line 40 or line 41. Also, complete Part VIII ▶ 42 

Part VIII Taxpayers Claiming the Housing Exclusion, Foreign Earned Income Exclusion, or Both 

43 Add lines 36 and 42 . . . . . . . . . . . . . . . . . . . . . . . . . 43 

44 Deductions allowed in figuring your adjusted gross income (Form 1040, line 37) that are allocable 

to the excluded income. See instructions and attach computation . . . . . . . . . . 44 

45 Subtract line 44 from line 43. Enter the result here and in parentheses on Form 1040, line 21. 

Next to the amount enter “Form 2555.” On Form 1040, subtract this amount from your income 

to arrive at total income on Form 1040, line 22 . . . . . . . . . . . . . . . . 45 

Part IX Taxpayers Claiming the Housing Deduction— Complete this part only if (a) line 33 is more than line 36 and 

(b) line 27 is more than line 43. 

46 Subtract line 36 from line 33 . . . . . . . . . . . . . . . . . . . . . . 46 

47 Subtract line 43 from line 27 . . . . . . . . . . . . . . . . . . . . . . 47 

48 Enter the smaller of line 46 or line 47 . . . . . . . . . . . . . . . . . . . 48 

Note: If line 47 is more than line 48 and you could not deduct all of your 2010 housing deduction 

because of the 2010 limit, use the worksheet on page 4 of the instructions to figure the amount 

to enter on line 49. Otherwise, go to line 50. 

49 Housing deduction carryover from 2010 (from worksheet on page 4 of the instructions) . . . 49 

50 Housing deduction. Add lines 48 and 49. Enter the total here and on Form 1040 to the left of 

line 36. Next to the amount on Form 1040, enter “Form 2555.” Add it to the total adjustments 

reported on that line . . . . . . . . . . . . . . . . . . . . . . . . ▶ 50 

Form 2555 (2011) 

5,071,664

2,864,168

1,578,263

3,748,007

1,605,900

1,259,147

18,724,514

41,579,628

47,598,092

28,344,312

99,010

25,051,162

288,114

25,507,765

100,477

1,502,632

97,998

*

* Data not shown because of the small number of sample returns on which it is based.

87 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
88 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 2555-EZ

Department of the Treasury 

Internal Revenue Service (99) 

Foreign Earned Income Exclusion 

▶ See separate instructions. ▶ Attach to Form 1040. 

OMB No. 1545-0074 

2011

Attachment 

Sequence No. 34A 

Name shown on Form 1040 Your social security number 

You May Use 

This Form 

If You: 

• Are a U.S. citizen or a resident alien. 

• Earned wages/salaries in a foreign country. 

• Had total foreign earned income 

of $92,900 or less.

• Are filing a calendar year return that covers 

a 12-month period. 

And You: 

• Do not have self-employment income. 

• Do not have business/moving expenses. 

• Do not claim the foreign housing 

exclusion or deduction. 

Part I Tests To See If You Can Take the Foreign Earned Income Exclusion 

1 Bona Fide Residence Test 

a Were you a bona fide resident of a foreign country or countries for a period that includes an entire tax year 

(see page 2 of the instructions)? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

• If you answered “Yes,” you meet this test. Fill in line 1b and then go to line 3. 

• If you answered “No,” you do not meet this test. Go to line 2 to see if you meet the Physical Presence Test. 

b Enter the date your bona fide residence began ▶ , and ended (see instructions) ▶ . 

2 Physical Presence Test 

a Were you physically present in a foreign country or countries for at least 330 full days during— 

{ 2011 or

any other period of 12 months in a row starting or ending in 2011? } . . . . . . . . . . . . . Yes No

• If you answered “Yes,” you meet this test. Fill in line 2b and then go to line 3. 

• If you answered “No,” you do not meet this test. You cannot take the exclusion unless you meet the 

Bona Fide Residence Test above. 

b The physical presence test is based on the 12-month period from ▶ through ▶ . 

3 Tax Home Test. Was your tax home in a foreign country or countries throughout your period of bona fide 

residence or physical presence, whichever applies? . . . . . . . . . . . . . . . . . . . Yes No

• If you answered “Yes,” you can take the exclusion. Complete Part II below and then go to page 2. 

• If you answered “No,” you cannot take the exclusion. Do not file this form. 

Part II General Information 

4 Your foreign address (including country) 5 Your occupation 

6 Employer’s name 7 Employer’s U.S. address (including ZIP code) 8 Employer’s foreign address 

9 Employer is (check any that apply): 

a A U.S. business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b A foreign business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Other (specify) ▶

10 a If you filed Form 2555 or 2555-EZ after 1981, enter the last year you filed the form. ▶

b If you did not file Form 2555 or 2555-EZ after 1981, check here ▶ and go to line 11a now. 

c Have you ever revoked the foreign earned income exclusion? . . . . . . . . . . . . . . . Yes No

d If you answered “Yes,” enter the tax year for which the revocation was effective. ▶

11a List your tax home(s) during 2011 and date(s) established. ▶

b Of what country are you a citizen/national? ▶

For Paperwork Reduction Act Notice, see the Form 1040 instructions. Cat. No. 13272W Form 2555-EZ (2011) 

Total Forms Filed = 133,300 Data is tabulated with Form 2555
Form 2555-EZ

Department of the Treasury 

Internal Revenue Service (99) 

Foreign Earned Income Exclusion 

▶ See separate instructions. ▶ Attach to Form 1040. 

OMB No. 1545-0074 

2011

Attachment 

Sequence No. 34A 

Name shown on Form 1040 Your social security number 

You May Use 

This Form 

If You: 

• Are a U.S. citizen or a resident alien. 

• Earned wages/salaries in a foreign country. 

• Had total foreign earned income 

of $92,900 or less.

• Are filing a calendar year return that covers 

a 12-month period. 

And You: 

• Do not have self-employment income. 

• Do not have business/moving expenses. 

• Do not claim the foreign housing 

exclusion or deduction. 

Part I Tests To See If You Can Take the Foreign Earned Income Exclusion 

1 Bona Fide Residence Test 

a Were you a bona fide resident of a foreign country or countries for a period that includes an entire tax year 

(see page 2 of the instructions)? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

• If you answered “Yes,” you meet this test. Fill in line 1b and then go to line 3. 

• If you answered “No,” you do not meet this test. Go to line 2 to see if you meet the Physical Presence Test. 

b Enter the date your bona fide residence began ▶ , and ended (see instructions) ▶ . 

2 Physical Presence Test 

a Were you physically present in a foreign country or countries for at least 330 full days during— 

{ 2011 or

any other period of 12 months in a row starting or ending in 2011? } . . . . . . . . . . . . . Yes No

• If you answered “Yes,” you meet this test. Fill in line 2b and then go to line 3. 

• If you answered “No,” you do not meet this test. You cannot take the exclusion unless you meet the 

Bona Fide Residence Test above. 

b The physical presence test is based on the 12-month period from ▶ through ▶ . 

3 Tax Home Test. Was your tax home in a foreign country or countries throughout your period of bona fide 

residence or physical presence, whichever applies? . . . . . . . . . . . . . . . . . . . Yes No

• If you answered “Yes,” you can take the exclusion. Complete Part II below and then go to page 2. 

• If you answered “No,” you cannot take the exclusion. Do not file this form. 

Part II General Information 

4 Your foreign address (including country) 5 Your occupation 

6 Employer’s name 7 Employer’s U.S. address (including ZIP code) 8 Employer’s foreign address 

9 Employer is (check any that apply): 

a A U.S. business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b A foreign business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Other (specify) ▶

10 a If you filed Form 2555 or 2555-EZ after 1981, enter the last year you filed the form. ▶

b If you did not file Form 2555 or 2555-EZ after 1981, check here ▶ and go to line 11a now. 

c Have you ever revoked the foreign earned income exclusion? . . . . . . . . . . . . . . . Yes No

d If you answered “Yes,” enter the tax year for which the revocation was effective. ▶

11a List your tax home(s) during 2011 and date(s) established. ▶

b Of what country are you a citizen/national? ▶

For Paperwork Reduction Act Notice, see the Form 1040 instructions. Cat. No. 13272W Form 2555-EZ (2011) 

Total Forms Filed = 133,300 Data is tabulated with Form 2555

89 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
90 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 2555-EZ (2011) Page 2 

Part III Days Present in the United States— Complete this part if you were in the

United States or its possessions during 2011. 

12 (a) Date arrived in U.S. (b) Date left U.S. (c) Number of days

in U.S. on business 

(d) Income earned in U.S.

on business (attach computation) 

Part IV Figure Your Foreign Earned Income Exclusion 

13 Maximum foreign earned income exclusion . . . . . . . . . . . . . . . . . . 13 

14 Enter the number of days in your qualifying period that fall within 2011 . 14 days 

15 Did you enter 365 on line 14? 

Yes. Enter “1.000.” 

No. Divide line 14 by 365 and enter the result as 

a decimal (rounded to at least three places). } . . . . . . . . . . . . . 15 × . 

16 Multiply line 13 by line 15 . . . . . . . . . . . . . . . . . . . . . . . . 16 

17 Enter, in U.S. dollars, the total foreign earned income you earned and received in 2011 (see 

instructions). Be sure to include this amount on Form 1040, line 7 . . . . . . . . . . . 17 

18 Foreign earned income exclusion. Enter the smaller of line 16 or line 17 here and in parentheses 

on Form 1040, line 21. Next to the amount enter “2555-EZ.” On Form 1040, subtract this amount 

from your income to arrive at total income on Form 1040, line 22 . . . . . . . . . . . ▶ 18 

Form 2555-EZ (2011) 
Form 2555-EZ (2011) Page 2 

Part III Days Present in the United States— Complete this part if you were in the

United States or its possessions during 2011. 

12 (a) Date arrived in U.S. (b) Date left U.S. (c) Number of days

in U.S. on business 

(d) Income earned in U.S.

on business (attach computation) 

Part IV Figure Your Foreign Earned Income Exclusion 

13 Maximum foreign earned income exclusion . . . . . . . . . . . . . . . . . . 13 

14 Enter the number of days in your qualifying period that fall within 2011 . 14 days 

15 Did you enter 365 on line 14? 

Yes. Enter “1.000.” 

No. Divide line 14 by 365 and enter the result as 

a decimal (rounded to at least three places). } . . . . . . . . . . . . . 15 × . 

16 Multiply line 13 by line 15 . . . . . . . . . . . . . . . . . . . . . . . . 16 

17 Enter, in U.S. dollars, the total foreign earned income you earned and received in 2011 (see 

instructions). Be sure to include this amount on Form 1040, line 7 . . . . . . . . . . . 17 

18 Foreign earned income exclusion. Enter the smaller of line 16 or line 17 here and in parentheses 

on Form 1040, line 21. Next to the amount enter “2555-EZ.” On Form 1040, subtract this amount 

from your income to arrive at total income on Form 1040, line 22 . . . . . . . . . . . ▶ 18 

Form 2555-EZ (2011) 

91 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
92 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 3468

Department of the Treasury 

Internal Revenue Service (99)

Investment Credit

▶ See separate instructions.

▶ Attach to your tax return. 

OMB No. 1545-0155

2011

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 separate instructions. Cat. No. 12276E Form 3468 (2011) 

Total Forms Filed = 12,648

*

4,010

1,774

2,865

678

*

*

*

4,960

*

* Data not shown because of the small number of sample returns on which it is based.
Form 3468

Department of the Treasury 

Internal Revenue Service (99)

Investment Credit

▶ See separate instructions.

▶ Attach to your tax return. 

OMB No. 1545-0155

2011

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 separate instructions. Cat. No. 12276E Form 3468 (2011) 

Total Forms Filed = 12,648

*

5,244

2,846

3,847

21,089

*

*

*

12,316

*

* Data not shown because of the small number of sample returns on which it is based.

93 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
94 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 3468 (2011) 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 (2011) 

960

1,779

*

0

*

1,979

*

0

* Data not shown because of the small number of sample returns on which it is based.
Form 3468 (2011) 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 (2011) 

60,059

70,866

*

0

*

98,513

*

0

* Data not shown because of the small number of sample returns on which it is based.

95 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
96 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 3468 (2011) Page 3 

Part III Rehabilitation Credit and Energy Credit (continued)

Combined heat and power system property (see instructions):

Caution. You cannot claim this credit if the electrical capacity of the property is more than 50

megawatts or 67,000 horsepower.

l Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

October 3, 2008 . . . . . . . . . . . . . . . . $ × 10% (.10) 12l

m If the electrical capacity of the property is measured in:

• Megawatts, divide 15 by the megawatt capacity. Enter 1.0 if the capacity is 15 megawatts or 

less.

• Horsepower, divide 20,000 by the horsepower. Enter 1.0 if the capacity is 20,000 horsepower or 

less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12m .

n Multiply line 12l by line 12m . . . . . . . . . . . . . . . . . . . . . . . . 12n

Qualified small wind energy property (see instructions):

o Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and before January 1, 2009, and the basis attributable to the construction, reconstruction, or 

erection by the taxpayer after October 3, 2008, and before January 1, 2009 . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . $ × 30% (.30) 12o

p Enter the smaller of line 12o or $4,000 . . . . . . . . . . . . . . . . . . . . 12p

q Basis of property placed in service during the tax year that was acquired after December 31, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

December 31, 2008 . . . . . . . . . . . . . . $ × 30% (.30) 12q

Geothermal heat pump systems (see instructions):

r Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer 

after October 3, 2008 . . . . . . . . . . . . . . $ × 10% (.10) 12r

Qualified investment credit facility property (see instructions):

s Basis of property placed in service during the tax year . . . $ × 30% (.30) 12s

13 Enter the applicable unused investment credit from cooperatives (see instructions) . . . . . 13

14 Add lines 11e through 11j, 11m, 12a, 12b, 12e, 12h, 12k, 12n, 12p, 12q, 12r, 12s, and 13. Report 

this amount on Form 3800, line 4a . . . . . . . . . . . . . . . . . . . . . 14

Form 3468 (2011) 

*

7,641

*

*

2,152

*

*

* Data not shown because of the small number of sample returns on which it is based.
Form 3468 (2011) Page 3 

Part III Rehabilitation Credit and Energy Credit (continued)

Combined heat and power system property (see instructions):

Caution. You cannot claim this credit if the electrical capacity of the property is more than 50

megawatts or 67,000 horsepower.

l Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

October 3, 2008 . . . . . . . . . . . . . . . . $ × 10% (.10) 12l

m If the electrical capacity of the property is measured in:

• Megawatts, divide 15 by the megawatt capacity. Enter 1.0 if the capacity is 15 megawatts or 

less.

• Horsepower, divide 20,000 by the horsepower. Enter 1.0 if the capacity is 20,000 horsepower or 

less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12m .

n Multiply line 12l by line 12m . . . . . . . . . . . . . . . . . . . . . . . . 12n

Qualified small wind energy property (see instructions):

o Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and before January 1, 2009, and the basis attributable to the construction, reconstruction, or 

erection by the taxpayer after October 3, 2008, and before January 1, 2009 . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . $ × 30% (.30) 12o

p Enter the smaller of line 12o or $4,000 . . . . . . . . . . . . . . . . . . . . 12p

q Basis of property placed in service during the tax year that was acquired after December 31, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

December 31, 2008 . . . . . . . . . . . . . . $ × 30% (.30) 12q

Geothermal heat pump systems (see instructions):

r Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer 

after October 3, 2008 . . . . . . . . . . . . . . $ × 10% (.10) 12r

Qualified investment credit facility property (see instructions):

s Basis of property placed in service during the tax year . . . $ × 30% (.30) 12s

13 Enter the applicable unused investment credit from cooperatives (see instructions) . . . . . 13

14 Add lines 11e through 11j, 11m, 12a, 12b, 12e, 12h, 12k, 12n, 12p, 12q, 12r, 12s, and 13. Report 

this amount on Form 3800, line 4a . . . . . . . . . . . . . . . . . . . . . 14

Form 3468 (2011) 

*

310,277

*

*

4,108

*

*

* Data not shown because of the small number of sample returns on which it is based.

97 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
98 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 22

Name(s) shown on return Identifying number 

Part I Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT) 

(See instructions and complete Part(s) III before Parts I and II)

1 General business credit from line 2 of all Parts III with box A checked . . . . . . . . . 1

2 Passive activity credits from line 2 of all Parts III with box B checked 2

3 Enter the applicable passive activity credits allowed for 2011 (see instructions) . . . . . . 3

4 Carryforward of general business credit to 2011. Enter the amount from line 2 of Part III with box 

C checked. See instructions for schedule to attach . . . . . . . . . . . . . . . 4

5 Carryback of general business credit from 2012. Enter the amount from line 2 of Part III with box 

D checked (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 5

6 Add lines 1, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . . 6

Part II Allowable Credit 

7 Regular tax before credits:

• Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 42 .

• Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2; or the 

applicable line of your return . . . . . . . . . . . . . . . . . .

• Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, 

lines 1a and 1b; or the amount from the applicable line of your return . . . . } . . 7

8 Alternative minimum tax: 

• Individuals. Enter the amount from Form 6251, line 35 . . . . . . . .

• Corporations. Enter the amount from Form 4626, line 14 . . . . . . . .

• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56 . . } . . . 8

9 Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10a Foreign tax credit . . . . . . . . . . . . . . . . 10a 

b Personal credits from Form 1040 or 1040NR (see instructions) . 10b 

c Add lines 10a and 10b . . . . . . . . . . . . . . . . . . . . . . . . 10c 

11 Net income tax. Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16a 11

12 Net regular tax. Subtract line 10c from line 7. If zero or less, enter -0- 12

13 Enter 25% (.25) of the excess, if any, of line 12 over $25,000 

(see instructions) . . . . . . . . . . . . . . . . 13

14 Tentative minimum tax:

• Individuals. Enter the amount from Form 6251, line 33 . . .

• Corporations. Enter the amount from Form 4626, line 12 . . .

• Estates and trusts. Enter the amount from Schedule I 

(Form 1041), line 54 . . . . . . . . . . . . . . .

} 14

15 Enter the greater of line 13 or line 14 . . . . . . . . . . . . . . . . . . . . 15

16a Subtract line 15 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 16a 

b For a corporation electing to accelerate the research credit, enter the bonus depreciation

amount attributable to the research credit (see instructions) . . . . . . . . . . . . 16b 

c Add lines 16a and 16b . . . . . . . . . . . . . . . . . . . . . . . . 16c 

17a Enter the smaller of line 6 or line 16c . . . . . . . . . . . . . . . . . . . 17a 

C corporations: See the line 17a instructions if there has been an ownership change, 

acquisition, or reorganization. 

b Enter the smaller of line 6 or line 16a. If you made an entry on line 16b, go to line 17c; otherwise, 

skip line 17c (see instructions) . . . . . . . . . . . . . . . . . . . . . . 17b 

c Subtract line 17b from line 17a. This is the refundable amount for a corporation electing to 

accelerate the research credit. Include this amount on Form 1120, Schedule J, Part II, line 19c 

(or the applicable line of your return) . . . . . . . . . . . . . . . . . . . . 17c 

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2011) 

Total Forms Filed = 738,094

150,373

92,024

62,559

127,348

309,015

147,525

362,105

536,953

398,674

152,684

639,947

536,083

339,006

236,816

644,244
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

2011

Attachment 

Sequence No. 22

Name(s) shown on return Identifying number 

Part I Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT) 

(See instructions and complete Part(s) III before Parts I and II)

1 General business credit from line 2 of all Parts III with box A checked . . . . . . . . . 1

2 Passive activity credits from line 2 of all Parts III with box B checked 2

3 Enter the applicable passive activity credits allowed for 2011 (see instructions) . . . . . . 3

4 Carryforward of general business credit to 2011. Enter the amount from line 2 of Part III with box 

C checked. See instructions for schedule to attach . . . . . . . . . . . . . . . 4

5 Carryback of general business credit from 2012. Enter the amount from line 2 of Part III with box 

D checked (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 5

6 Add lines 1, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . . 6

Part II Allowable Credit 

7 Regular tax before credits:

• Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 42 .

• Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2; or the 

applicable line of your return . . . . . . . . . . . . . . . . . .

• Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, 

lines 1a and 1b; or the amount from the applicable line of your return . . . . } . . 7

8 Alternative minimum tax: 

• Individuals. Enter the amount from Form 6251, line 35 . . . . . . . .

• Corporations. Enter the amount from Form 4626, line 14 . . . . . . . .

• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56 . . } . . . 8

9 Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10a Foreign tax credit . . . . . . . . . . . . . . . . 10a 

b Personal credits from Form 1040 or 1040NR (see instructions) . 10b 

c Add lines 10a and 10b . . . . . . . . . . . . . . . . . . . . . . . . 10c 

11 Net income tax. Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16a 11

12 Net regular tax. Subtract line 10c from line 7. If zero or less, enter -0- 12

13 Enter 25% (.25) of the excess, if any, of line 12 over $25,000 

(see instructions) . . . . . . . . . . . . . . . . 13

14 Tentative minimum tax:

• Individuals. Enter the amount from Form 6251, line 33 . . .

• Corporations. Enter the amount from Form 4626, line 12 . . .

• Estates and trusts. Enter the amount from Schedule I 

(Form 1041), line 54 . . . . . . . . . . . . . . .

} 14

15 Enter the greater of line 13 or line 14 . . . . . . . . . . . . . . . . . . . . 15

16a Subtract line 15 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 16a 

b For a corporation electing to accelerate the research credit, enter the bonus depreciation

amount attributable to the research credit (see instructions) . . . . . . . . . . . . 16b 

c Add lines 16a and 16b . . . . . . . . . . . . . . . . . . . . . . . . 16c 

17a Enter the smaller of line 6 or line 16c . . . . . . . . . . . . . . . . . . . 17a 

C corporations: See the line 17a instructions if there has been an ownership change, 

acquisition, or reorganization. 

b Enter the smaller of line 6 or line 16a. If you made an entry on line 16b, go to line 17c; otherwise, 

skip line 17c (see instructions) . . . . . . . . . . . . . . . . . . . . . . 17b 

c Subtract line 17b from line 17a. This is the refundable amount for a corporation electing to 

accelerate the research credit. Include this amount on Form 1120, Schedule J, Part II, line 19c 

(or the applicable line of your return) . . . . . . . . . . . . . . . . . . . . 17c 

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2011) 

Total Forms Filed = 738,094

776,701

130,532

156,071

2,970,936

3,903,587

250,687

3,574,271

88,831,514

6,809,985

600,195

90,828,391

88,803,349

19,871,345

4,719,663

95,544,604

99 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
100 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 3800 (2011) Page 2 

Part II Allowable Credit (Continued)

Note. If you are not required to report any amounts on lines 22 or 24 below, skip lines 18 through 25 and enter -0- on line 26.

18 Multiply line 14 by 75% (.75) (see instructions) . . . . . . . . . . . . . . . . . 18

19 Enter the greater of line 13 or line 18 . . . . . . . . . . . . . . . . . . . . 19

20 Subtract line 19 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 20

21 Subtract line 17b from line 20. If zero or less, enter -0- . . . . . . . . . . . . . . 21 

22 Combine the amounts from line 3 of all Parts III with box A, C, or D checked . . . . . . . 22 

23 Passive activity credit from line 3 of all Parts III with box B checked 23 

24 Enter the applicable passive activity credit allowed for 2011 (see instructions) . . . . . . 24 

25 Add lines 22 and 24 . . . . . . . . . . . . . . . . . . . . . . . . . 25 

26 Empowerment zone and renewal community employment credit allowed. Enter the smaller of

line 21 or line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . 26 

27 Subtract line 13 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 27 

28 Add lines 17b and 26 . . . . . . . . . . . . . . . . . . . . . . . . . 28

29 Subtract line 28 from line 27. If zero or less, enter -0- . . . . . . . . . . . . . . 29

30 Enter the general business credit from line 5 of all Parts III with box A checked . . . . . . 30

31 Enter the total eligible small business credit from line 6 of all Parts III with box E checked . . 31

32 Passive activity credits from line 5 of all Parts III with box B checked

and line 6 of all Parts III with box F checked . . . . . . . 32

33 Enter the applicable passive activity credits allowed for 2011 (see instructions) . . . . . . 33

34 Carryforward of business credit to 2011. Enter the amount from line 5 of Part III with box C 

checked and line 6 of Part III with box G checked. See instructions for schedule to attach . . 34

35 Carryback of business credit from 2012. Enter the amount from line 5 of Part III with box D 

checked and line 6 of Part III with box H checked (see instructions) . . . . . . . . . . 35

36 Add lines 30, 31, 33, 34, and 35 . . . . . . . . . . . . . . . . . . . . . 36

37 Enter the smaller of line 29 or line 36 . . . . . . . . . . . . . . . . . . . 37

38 Credit allowed for the current year. Add lines 28 and 37. 

Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 

36, see instructions) as indicated below or on the applicable line of your return: 

• Individuals. Form 1040, line 53, or Form 1040NR, line 50 . . . . . .

• Corporations. Form 1120, Schedule J, Part I, line 5c . . . . . . . .

• Estates and trusts. Form 1041, Schedule G, line 2b . . . . . . . . } . . . .

38

Form 3800 (2011) 

4,860

2,100

185,330

129,477

77,838

58,603

386,682

342,687

16,753

42,620

42,674

52,538

52,408

19,849

16,150

644,243

165,076

108,483

629,405

487,030
Form 3800 (2011) Page 2 

Part II Allowable Credit (Continued)

Note. If you are not required to report any amounts on lines 22 or 24 below, skip lines 18 through 25 and enter -0- on line 26.

18 Multiply line 14 by 75% (.75) (see instructions) . . . . . . . . . . . . . . . . . 18

19 Enter the greater of line 13 or line 18 . . . . . . . . . . . . . . . . . . . . 19

20 Subtract line 19 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 20

21 Subtract line 17b from line 20. If zero or less, enter -0- . . . . . . . . . . . . . . 21 

22 Combine the amounts from line 3 of all Parts III with box A, C, or D checked . . . . . . . 22 

23 Passive activity credit from line 3 of all Parts III with box B checked 23 

24 Enter the applicable passive activity credit allowed for 2011 (see instructions) . . . . . . 24 

25 Add lines 22 and 24 . . . . . . . . . . . . . . . . . . . . . . . . . 25 

26 Empowerment zone and renewal community employment credit allowed. Enter the smaller of

line 21 or line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . 26 

27 Subtract line 13 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 27 

28 Add lines 17b and 26 . . . . . . . . . . . . . . . . . . . . . . . . . 28

29 Subtract line 28 from line 27. If zero or less, enter -0- . . . . . . . . . . . . . . 29

30 Enter the general business credit from line 5 of all Parts III with box A checked . . . . . . 30

31 Enter the total eligible small business credit from line 6 of all Parts III with box E checked . . 31

32 Passive activity credits from line 5 of all Parts III with box B checked

and line 6 of all Parts III with box F checked . . . . . . . 32

33 Enter the applicable passive activity credits allowed for 2011 (see instructions) . . . . . . 33

34 Carryforward of business credit to 2011. Enter the amount from line 5 of Part III with box C 

checked and line 6 of Part III with box G checked. See instructions for schedule to attach . . 34

35 Carryback of business credit from 2012. Enter the amount from line 5 of Part III with box D 

checked and line 6 of Part III with box H checked (see instructions) . . . . . . . . . . 35

36 Add lines 30, 31, 33, 34, and 35 . . . . . . . . . . . . . . . . . . . . . 36

37 Enter the smaller of line 29 or line 36 . . . . . . . . . . . . . . . . . . . 37

38 Credit allowed for the current year. Add lines 28 and 37. 

Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 

36, see instructions) as indicated below or on the applicable line of your return: 

• Individuals. Form 1040, line 53, or Form 1040NR, line 50 . . . . . .

• Corporations. Form 1120, Schedule J, Part I, line 5c . . . . . . . .

• Estates and trusts. Form 1041, Schedule G, line 2b . . . . . . . . } . . . .

38

Form 3800 (2011) 

5,383

3,754

946,633

481,153

256,282

1,110,061

3,043,277

1,737,069

105,836

10,629,915

10,629,507

4,569,861

4,432,723

128,927

41,627

75,673,054

641,822

734,752

75,031,232

2,406,661

101 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
102 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 3800 (2011) Page 3 

Part III General Business Credits or Eligible Small Business Credits (see instructions)

Complete a separate Part III for each box checked below. (see instructions)

A General Business Credit From a Non-Passive Activity

B General Business Credit From a Passive Activity

C General Business Credit Carryforwards

D General Business Credit Carrybacks

E Eligible Small Business Credit From a Non-Passive Activity

F Eligible Small Business Credit From a Passive Activity

G Eligible Small Business Credit Carryforwards

H Eligible Small Business Credit Carrybacks

I If you are filing more than one Part III with box A, B, E, or F checked, complete and attach first an additional Part III combining 

amounts from all Parts III with box A, B, E, or F checked. Check here if this is the consolidated Part III . . . . . . . ▶

(a) Description of credit

Note: On any line where the credit is from more than one source, a separate Part III is 

needed for each pass-through entity.

(b) If claiming the credit

from a pass-through 

entity, enter the EIN

(c) 

Enter the appropriate 

amount

 

1a Investment (Form 3468, Part II only) (attach Form 3468) . . . . . . . 1a 

b Reserved for future use . . . . . . . . . . . . . . . . . 1b 

c Increasing research activities (Form 6765) . . . . . . . . . . . 1c 

d Low-income housing (Form 8586, Part I only) . . . . . . . . . . 1d 

e Disabled access (Form 8826) (do not enter more than $5,000 in column (c) of 

Parts III with box A, B, E, or F checked, combined) . . . . . . . . 1e 

f Renewable electricity, refined coal, and Indian coal production (Form 8835) 1f 

g Indian employment (Form 8845) . . . . . . . . . . . . . . . 1g 

h Orphan drug (Form 8820) . . . . . . . . . . . . . . . . . 1h 

i New markets (Form 8874) . . . . . . . . . . . . . . . . . 1i 

j Small employer pension plan startup costs (Form 8881) (do not enter more than 

$500 in column (c) of Parts III with box A, B, E, or F checked, combined) . . 1j 

k Employer-provided child care facilities and services (Form 8882) . . . . 1k 

l Biodiesel and renewable diesel fuels (attach Form 8864) . . . . . . . 1l 

m Low sulfur diesel fuel production (Form 8896) . . . . . . . . . . 1m 

n Distilled spirits (Form 8906) . . . . . . . . . . . . . . . . 1n 

o Nonconventional source fuel (Form 8907) . . . . . . . . . . . 1o 

p Energy efficient home (Form 8908) . . . . . . . . . . . . . . 1p 

q Energy efficient appliance (Form 8909) . . . . . . . . . . . . 1q 

r Alternative motor vehicle (Form 8910) . . . . . . . . . . . . . 1r 

s Alternative fuel vehicle refueling property (Form 8911) . . . . . . . 1s 

t Reserved for future use . . . . . . . . . . . . . . . . . . 1t 

u Mine rescue team training (Form 8923) . . . . . . . . . . . . 1u 

v Agricultural chemicals security (Form 8931) (do not enter more than $2 million in 

column (c) of Parts III with box A, B, E, or F checked, combined) . . . . . 1v 

w Employer differential wage payments (Form 8932) . . . . . . . . . 1w 

x Carbon dioxide sequestration (Form 8933) . . . . . . . . . . . 1x 

y Qualified plug-in electric drive motor vehicle (Form 8936) . . . . . . . 1y 

z Qualified plug-in electric vehicle (Form 8834, Part I only) . . . . . . . 1z 

aa New hire retention (Form 5884-B) . . . . . . . . . . . . . . 1aa 

bb General credits from an electing large partnership (Schedule K-1 (Form 1065-B)) 1bb 

zz Other . . . . . . . . . . . . . . . . . . . . . . . 1zz 

2 Add lines 1a through 1zz and enter here . . . . . . . . . . . . 2 

3 Enter the amount from Form 8844 . . . . . . . . . . . . . . 3 

4a Investment (Form 3468, Part III) (attach Form 3468) . . . . . . . . 4a

b Work opportunity (Form 5884) . . . . . . . . . . . . . . . 4b

c Alcohol and cellulosic biofuel fuels (Form 6478) . . . . . . . . . . 4c

d Low-income housing (Form 8586, Part II) . . . . . . . . . . . . 4d

e Renewable electricity, refined coal, and Indian coal production (Form 8835) 4e

f Employer social security and Medicare taxes paid on certain employee tips 

(Form 8846) . . . . . . . . . . . . . . . . . . . . . 4f

g Qualified railroad track maintenance (Form 8900) . . . . . . . . . 4g

h Small employer health insurance premiums (Form 8941) . . . . . . . 4h

i Reserved for future use . . . . . . . . . . . . . . . . . 4i

j Reserved for future use . . . . . . . . . . . . . . . . . 4j

z Other . . . . . . . . . . . . . . . . . . . . . . . 4z

5 Add lines 4a through 4z and enter here . . . . . . . . . . . . 5 

6 Add lines 2, 3, and 5 . . . . . . . . . . . . . . . . . . 6 

Form 3800 (2011) 

23,420

31,030

10,358

26,513

74,902

49,070

9,988

5,242

11,440

1,082

900

4,583

12,560

6,129

558

4,124

129

11,197

6,115

5,306

3,223

352

773

17

158

*

1,530

227

107,651

84,733

18,543

10,645

8,114

1,629

186,400

126,205

343

* Data not shown because of the small number of sample returns on which it is based.
Form 3800 (2011) Page 3 

Part III General Business Credits or Eligible Small Business Credits (see instructions)

Complete a separate Part III for each box checked below. (see instructions)

A General Business Credit From a Non-Passive Activity

B General Business Credit From a Passive Activity

C General Business Credit Carryforwards

D General Business Credit Carrybacks

E Eligible Small Business Credit From a Non-Passive Activity

F Eligible Small Business Credit From a Passive Activity

G Eligible Small Business Credit Carryforwards

H Eligible Small Business Credit Carrybacks

I If you are filing more than one Part III with box A, B, E, or F checked, complete and attach first an additional Part III combining 

amounts from all Parts III with box A, B, E, or F checked. Check here if this is the consolidated Part III . . . . . . . ▶

(a) Description of credit

Note: On any line where the credit is from more than one source, a separate Part III is 

needed for each pass-through entity.

(b) If claiming the credit

from a pass-through 

entity, enter the EIN

(c) 

Enter the appropriate 

amount

 

1a Investment (Form 3468, Part II only) (attach Form 3468) . . . . . . . 1a 

b Reserved for future use . . . . . . . . . . . . . . . . . 1b 

c Increasing research activities (Form 6765) . . . . . . . . . . . 1c 

d Low-income housing (Form 8586, Part I only) . . . . . . . . . . 1d 

e Disabled access (Form 8826) (do not enter more than $5,000 in column (c) of 

Parts III with box A, B, E, or F checked, combined) . . . . . . . . 1e 

f Renewable electricity, refined coal, and Indian coal production (Form 8835) 1f 

g Indian employment (Form 8845) . . . . . . . . . . . . . . . 1g 

h Orphan drug (Form 8820) . . . . . . . . . . . . . . . . . 1h 

i New markets (Form 8874) . . . . . . . . . . . . . . . . . 1i 

j Small employer pension plan startup costs (Form 8881) (do not enter more than 

$500 in column (c) of Parts III with box A, B, E, or F checked, combined) . . 1j 

k Employer-provided child care facilities and services (Form 8882) . . . . 1k 

l Biodiesel and renewable diesel fuels (attach Form 8864) . . . . . . . 1l 

m Low sulfur diesel fuel production (Form 8896) . . . . . . . . . . 1m 

n Distilled spirits (Form 8906) . . . . . . . . . . . . . . . . 1n 

o Nonconventional source fuel (Form 8907) . . . . . . . . . . . 1o 

p Energy efficient home (Form 8908) . . . . . . . . . . . . . . 1p 

q Energy efficient appliance (Form 8909) . . . . . . . . . . . . 1q 

r Alternative motor vehicle (Form 8910) . . . . . . . . . . . . . 1r 

s Alternative fuel vehicle refueling property (Form 8911) . . . . . . . 1s 

t Reserved for future use . . . . . . . . . . . . . . . . . . 1t 

u Mine rescue team training (Form 8923) . . . . . . . . . . . . 1u 

v Agricultural chemicals security (Form 8931) (do not enter more than $2 million in 

column (c) of Parts III with box A, B, E, or F checked, combined) . . . . . 1v 

w Employer differential wage payments (Form 8932) . . . . . . . . . 1w 

x Carbon dioxide sequestration (Form 8933) . . . . . . . . . . . 1x 

y Qualified plug-in electric drive motor vehicle (Form 8936) . . . . . . . 1y 

z Qualified plug-in electric vehicle (Form 8834, Part I only) . . . . . . . 1z 

aa New hire retention (Form 5884-B) . . . . . . . . . . . . . . 1aa 

bb General credits from an electing large partnership (Schedule K-1 (Form 1065-B)) 1bb 

zz Other . . . . . . . . . . . . . . . . . . . . . . . 1zz 

2 Add lines 1a through 1zz and enter here . . . . . . . . . . . . 2 

3 Enter the amount from Form 8844 . . . . . . . . . . . . . . 3 

4a Investment (Form 3468, Part III) (attach Form 3468) . . . . . . . . 4a

b Work opportunity (Form 5884) . . . . . . . . . . . . . . . 4b

c Alcohol and cellulosic biofuel fuels (Form 6478) . . . . . . . . . . 4c

d Low-income housing (Form 8586, Part II) . . . . . . . . . . . . 4d

e Renewable electricity, refined coal, and Indian coal production (Form 8835) 4e

f Employer social security and Medicare taxes paid on certain employee tips 

(Form 8846) . . . . . . . . . . . . . . . . . . . . . 4f

g Qualified railroad track maintenance (Form 8900) . . . . . . . . . 4g

h Small employer health insurance premiums (Form 8941) . . . . . . . 4h

i Reserved for future use . . . . . . . . . . . . . . . . . 4i

j Reserved for future use . . . . . . . . . . . . . . . . . 4j

z Other . . . . . . . . . . . . . . . . . . . . . . . 4z

5 Add lines 4a through 4z and enter here . . . . . . . . . . . . 5 

6 Add lines 2, 3, and 5 . . . . . . . . . . . . . . . . . . 6 

Form 3800 (2011) 

716,155

130,205

112,212

409,399

1,040,613

342,661

37,818

31,396

94,639

7,556

11,339

1,990

11,353

14,768

52,582

11,270

5,790

53,668

150,321

30,781

7,301

194

2,130

75

1,423

*

5,481

761

173,593

805,448

106,843

477,612

46,585

47,840

330,904

0

207,530

* Data not shown because of the small number of sample returns on which it is based.

103 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
104 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 3903

Department of the Treasury 

Internal Revenue Service (99) 

Moving Expenses 

▶ Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074 

2011

Attachment 

Sequence No. 170 

Name(s) shown on return Your social security number 

Before you begin: ✓ See the Distance Test and Time Test in the instructions to find out if you can deduct your moving 

expenses. 

✓ See Members of the Armed Forces in the instructions, if applicable. 

1 Transportation and storage of household goods and personal effects (see instructions) . . . 1 

2 Travel (including lodging) from your old home to your new home (see instructions). Do not

include the cost of meals . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the total amount your employer paid you for the expenses listed on lines 1 and 2 that is 

not included in box 1 of your Form W-2 (wages). This amount should be shown in box 12 of your 

Form W-2 with code P . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Is line 3 more than line 4? 

No. You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3 

from line 4 and include the result on Form 1040, line 7, or Form 1040NR, line 8. 

Yes. Subtract line 4 from line 3. Enter the result here and on Form 1040, line 26, or Form

1040NR, line 26. This is your moving expense deduction . . . . . . . . . 5 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 12490K Form 3903 (2011) 

Total Forms Filed = 1,086,065

1,009,710

918,892

854,243

1,047,391

168,318
Form 3903

Department of the Treasury 

Internal Revenue Service (99) 

Moving Expenses 

▶ Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074 

2011

Attachment 

Sequence No. 170 

Name(s) shown on return Your social security number 

Before you begin: ✓ See the Distance Test and Time Test in the instructions to find out if you can deduct your moving 

expenses. 

✓ See Members of the Armed Forces in the instructions, if applicable. 

1 Transportation and storage of household goods and personal effects (see instructions) . . . 1 

2 Travel (including lodging) from your old home to your new home (see instructions). Do not

include the cost of meals . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the total amount your employer paid you for the expenses listed on lines 1 and 2 that is 

not included in box 1 of your Form W-2 (wages). This amount should be shown in box 12 of your 

Form W-2 with code P . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Is line 3 more than line 4? 

No. You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3 

from line 4 and include the result on Form 1040, line 7, or Form 1040NR, line 8. 

Yes. Subtract line 4 from line 3. Enter the result here and on Form 1040, line 26, or Form

1040NR, line 26. This is your moving expense deduction . . . . . . . . . 5 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 12490K Form 3903 (2011) 

Total Forms Filed = 1,086,065

2,901,124

2,307,736

917,254

3,224,990

369,589

105 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
106 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 4136

Department of the Treasury 

Internal Revenue Service (99)

Credit for Federal Tax Paid on Fuels

▶ See the separate instructions. 

▶ For information about Form 4136 and its instructions, go to www.irs.gov/form4136.

OMB No. 1545-0162

2011

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

c Other nontaxable use (see Caution above line 1) $

d Exported

}

2 Nontaxable Use of Aviation Gasoline

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use in commercial aviation (other than foreign trade) $

b Other nontaxable use (see Caution above line 1)

c Exported

d LUST tax on aviation fuels used in foreign trade

*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 $

c Use in trains

d Use in certain intercity and local buses (see Caution 

above line 1)

e Exported

}

4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)

Claimant certifies that the kerosene did not contain visible evidence of dye. 

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here ▶

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use taxed at $.244

b Use on a farm for farming purposes $

c Use in certain intercity and local buses (see Caution 

above line 1)

d Exported

e Nontaxable use taxed at $.044

f Nontaxable use taxed at $.219

}

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 12625R Form 4136 (2011)

Data on this form reflects only Form 1040 filers, not business or fiduciary filers Total Forms Filed = 481,731

450,832

771

1,398

46,034

*

*

10,776

1,005

*

0

0

*

0

*

0

* Data not shown because of the small number of sample returns on which it is based.
Form 4136

Department of the Treasury 

Internal Revenue Service (99)

Credit for Federal Tax Paid on Fuels

▶ See the separate instructions. 

▶ For information about Form 4136 and its instructions, go to www.irs.gov/form4136.

OMB No. 1545-0162

2011

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

c Other nontaxable use (see Caution above line 1) $

d Exported

}

2 Nontaxable Use of Aviation Gasoline

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use in commercial aviation (other than foreign trade) $

b Other nontaxable use (see Caution above line 1)

c Exported

d LUST tax on aviation fuels used in foreign trade

*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 $

c Use in trains

d Use in certain intercity and local buses (see Caution 

above line 1)

e Exported

}

4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)

Claimant certifies that the kerosene did not contain visible evidence of dye. 

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here ▶

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use taxed at $.244

b Use on a farm for farming purposes $

c Use in certain intercity and local buses (see Caution 

above line 1)

d Exported

e Nontaxable use taxed at $.044

f Nontaxable use taxed at $.219

}

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 12625R Form 4136 (2011)

Data on this form reflects only Form 1040 filers, not business or fiduciary filers Total Forms Filed = 481,731

324,236

404

836

18,175

*

*

7,037

54

*

0

0

*

0

*

0

* Data not shown because of the small number of sample returns on which it is based.

107 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
108 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 4136 (2011) Page 2 

5 Kerosene Used in Aviation (see Caution above line 1)

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Kerosene used in commercial aviation (other than foreign 

trade) taxed at $.244 $

b Kerosene used in commercial aviation (other than foreign 

trade) taxed at $.219*

c Nontaxable use (other than use by state or local 

government) taxed at $.244

d Nontaxable use (other than use by state or local 

government) taxed at $.219*

e LUST tax on aviation fuels used in foreign trade

*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 $

b Use in certain intercity and local buses

7 Sales by Registered Ultimate Vendors of Undyed Kerosene (Other 

Than Kerosene For Use in Aviation) Registration No. ▶

Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the 

buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of dye.

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here . . . . ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use by a state or local government

b Sales from a blocked pump $

c Use in certain intercity and local buses

}

8 Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation Registration No. ▶

Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the 

amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. See the instructions for additional information 

to be submitted.

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use in commercial aviation (other than foreign trade) taxed 

at $.219* $

b Use in commercial aviation (other than foreign trade) taxed 

at $.244

c Nonexempt use in noncommercial aviation

d Other nontaxable uses taxed at $.244

e Other nontaxable uses taxed at $.219*

f LUST tax on aviation fuels used in foreign trade

*See instructions for possible rate changes.

Form 4136 (2011)

54

40

*

10,776

10,776

10,776

1,005

*

54

46,034

*

*

40

0

0

* Data not shown because of the small number of sample returns on which it is based.
Form 4136 (2011) Page 2 

5 Kerosene Used in Aviation (see Caution above line 1)

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Kerosene used in commercial aviation (other than foreign 

trade) taxed at $.244 $

b Kerosene used in commercial aviation (other than foreign 

trade) taxed at $.219*

c Nontaxable use (other than use by state or local 

government) taxed at $.244

d Nontaxable use (other than use by state or local 

government) taxed at $.219*

e LUST tax on aviation fuels used in foreign trade

*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 $

b Use in certain intercity and local buses

7 Sales by Registered Ultimate Vendors of Undyed Kerosene (Other 

Than Kerosene For Use in Aviation) Registration No. ▶

Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the 

buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of dye.

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here . . . . ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use by a state or local government

b Sales from a blocked pump $

c Use in certain intercity and local buses

}

8 Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation Registration No. ▶

Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the 

amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. See the instructions for additional information 

to be submitted.

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use in commercial aviation (other than foreign trade) taxed 

at $.219* $

b Use in commercial aviation (other than foreign trade) taxed 

at $.244

c Nonexempt use in noncommercial aviation

d Other nontaxable uses taxed at $.244

e Other nontaxable uses taxed at $.219*

f LUST tax on aviation fuels used in foreign trade

*See instructions for possible rate changes.

Form 4136 (2011)

954

185

*

7,037

7,037

7,037

54

*

954

18,175

*

*

185

0

0

* Data not shown because of the small number of sample returns on which it is based.

109 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
110 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 4136 (2011) 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 $

b Alcohol fuel mixtures containing alcohol (other than ethanol)

* These credits were scheduled to expire December 31, 2011

10 Biodiesel or Renewable Diesel Mixture Credit Registration No. ▶

Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM 

D6751 and met EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a 

fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel 

Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). 

The renewable diesel used to produce the renewable diesel mixture was derived from biomass process, met EPA’s registration requirements 

for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the 

claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if 

applicable, the Statement of Biodiesel Reseller, both of which have been edited as discussed in the Instructions for Form 4136. See the 

instructions for line 10 for information about renewable diesel used in aviation.

(b) Rate (c) Gallons of 

biodiesel or 

renewable 

diesel

(d) Amount of credit (e) CRN

a Biodiesel (other than agri-biodiesel) mixtures $

b Agri-biodiesel mixtures

c Renewable diesel mixtures

* These credits were scheduled to expire December 31, 2011

11 Nontaxable Use of Alternative Fuel

Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5) (see instructions).

(a) Type of use (b) Rate (c) Gallons 

 or gasoline 

 gallon 

equivalents (GGE)

(d) Amount of credit (e) CRN

a Liquefied petroleum gas (LPG) $

b “P Series” fuels

c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.)

d Liquefied hydrogen

e Any liquid fuel derived from coal (including peat) through the 

Fischer-Tropsch process

f Liquid fuel derived from biomass

g Liquefied natural gas (LNG)

h Liquefied gas derived from biomass

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) $

b “P Series” fuels

c Compressed natural gas (CNG) (GGE = 121 cu. ft.)

d Liquefied hydrogen

e Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch 

process

f Liquid fuel derived from biomass

g Liquefied natural gas (LNG)

h Liquefied gas derived from biomass

i Compressed gas derived from biomass (GGE = 121 cu. ft.)

* These credits were scheduled to expire December 31, 2011. Form 4136 (2011)

*

*

0

*

*

0

419

*

*

0

0

0

*

2,124

*

*

0

0

0

0

0

0

* Data not shown because of the small number of sample returns on which it is based.
Form 4136 (2011) 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 $

b Alcohol fuel mixtures containing alcohol (other than ethanol)

* These credits were scheduled to expire December 31, 2011

10 Biodiesel or Renewable Diesel Mixture Credit Registration No. ▶

Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM 

D6751 and met EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a 

fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel 

Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). 

The renewable diesel used to produce the renewable diesel mixture was derived from biomass process, met EPA’s registration requirements 

for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the 

claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if 

applicable, the Statement of Biodiesel Reseller, both of which have been edited as discussed in the Instructions for Form 4136. See the 

instructions for line 10 for information about renewable diesel used in aviation.

(b) Rate (c) Gallons of 

biodiesel or 

renewable 

diesel

(d) Amount of credit (e) CRN

a Biodiesel (other than agri-biodiesel) mixtures $

b Agri-biodiesel mixtures

c Renewable diesel mixtures

* These credits were scheduled to expire December 31, 2011

11 Nontaxable Use of Alternative Fuel

Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5) (see instructions).

(a) Type of use (b) Rate (c) Gallons 

 or gasoline 

 gallon 

equivalents (GGE)

(d) Amount of credit (e) CRN

a Liquefied petroleum gas (LPG) $

b “P Series” fuels

c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.)

d Liquefied hydrogen

e Any liquid fuel derived from coal (including peat) through the 

Fischer-Tropsch process

f Liquid fuel derived from biomass

g Liquefied natural gas (LNG)

h Liquefied gas derived from biomass

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) $

b “P Series” fuels

c Compressed natural gas (CNG) (GGE = 121 cu. ft.)

d Liquefied hydrogen

e Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch 

process

f Liquid fuel derived from biomass

g Liquefied natural gas (LNG)

h Liquefied gas derived from biomass

i Compressed gas derived from biomass (GGE = 121 cu. ft.)

* These credits were scheduled to expire December 31, 2011. Form 4136 (2011)

*

*

0

*

*

0

313

*

*

0

0

0

*

2,103

*

*

0

0

0

0

0

0

* Data not shown because of the small number of sample returns on which it is based.

111 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
112 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 4136 (2011) Page 4 

13 Registered Credit Card Issuers Registration No. ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Diesel fuel sold for the exclusive use of a state or local government $

b Kerosene sold for the exclusive use of a state or local government

c Kerosene for use in aviation sold for the exclusive use of a state or local 

government taxed at $.219*

*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 $

b Exported

15 Diesel-Water Fuel Emulsion Blending Registration No. ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

Blender credit $

16 Exported Dyed Fuels and Exported Gasoline Blendstocks

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001 $

b Exported dyed kerosene

17 Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Form 

1040, line 70; Form 1120, Schedule J, line 19b; Form 1120S, line 23c; Form 1041, line 24g; or 

the proper line of other returns. ▶ 17 $

Form 4136 (2011)

481,731

*

0

0

0

0

10,776

46,034

*

* Data not shown because of the small number of sample returns on which it is based.
Form 4136 (2011) Page 4 

13 Registered Credit Card Issuers Registration No. ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Diesel fuel sold for the exclusive use of a state or local government $

b Kerosene sold for the exclusive use of a state or local government

c Kerosene for use in aviation sold for the exclusive use of a state or local 

government taxed at $.219*

*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 $

b Exported

15 Diesel-Water Fuel Emulsion Blending Registration No. ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

Blender credit $

16 Exported Dyed Fuels and Exported Gasoline Blendstocks

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001 $

b Exported dyed kerosene

17 Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Form 

1040, line 70; Form 1120, Schedule J, line 19b; Form 1120S, line 23c; Form 1041, line 24g; or 

the proper line of other returns. ▶ 17 $

Form 4136 (2011)

354,812

*

0

0

0

0

7,037

18,175

*

* Data not shown because of the small number of sample returns on which it is based.

113 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
114 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 179

Name(s) shown on return Business or activity to which this form relates Identifying number

Part I Election To Expense Certain Property Under Section 179 

Note: If you have any listed property, complete Part V before you complete Part I.

1 Maximum amount (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 1

2 Total cost of section 179 property placed in service (see instructions) . . . . . . . . . . . 2

3 Threshold cost of section 179 property before reduction in limitation (see instructions) . . . . . . 3

4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . 4

5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing 

separately, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 (a) Description of property (b) Cost (business use only) (c) Elected cost

7 Listed property. Enter the amount from line 29 . . . . . . . . . 7

8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 . . . . . . 8

9 Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . 9

10 Carryover of disallowed deduction from line 13 of your 2010 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 2012. 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 2011 . . . . . . . 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 2011 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 2011 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 (2011)

Total Forms Filed = 11,737,219

2,448,953

3,903,066

239,251

3,560,431

3,560,420

226,324

3,703,935

3,546,859

1,865,062

860

942,987

6,119,198

Boxes Checked = 8,770

86,225 86,223

868,264 866,934

788,613 788,455

95,514 95,501

175,543 175,479

46,361 46,347

4,870 4,861

1,237,190 1,234,480

undetermined type 359 359

550,697 549,513

Total GDS cost 3,195,150 3,190,620

22,345 22,345

900 900

8,336 8,336

Total ADS Cost = 30,793 Total ADS Deduction = 30,793

2,435,552

11,479,471

*

* Data not shown because of the small number of sample returns on which it is based.
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

2011

Attachment 

Sequence No. 179

Name(s) shown on return Business or activity to which this form relates Identifying number

Part I Election To Expense Certain Property Under Section 179 

Note: If you have any listed property, complete Part V before you complete Part I.

1 Maximum amount (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 1

2 Total cost of section 179 property placed in service (see instructions) . . . . . . . . . . . 2

3 Threshold cost of section 179 property before reduction in limitation (see instructions) . . . . . . 3

4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . 4

5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing 

separately, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 (a) Description of property (b) Cost (business use only) (c) Elected cost

7 Listed property. Enter the amount from line 29 . . . . . . . . . 7

8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 . . . . . . 8

9 Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . 9

10 Carryover of disallowed deduction from line 13 of your 2010 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 2012. 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 2011 . . . . . . . 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 2011 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 2011 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 (2011)

Total Forms Filed = 11,737,219

40,065,788

1,925,725,433

1,340,174

44,991,432

44,973,925

2,284,831

555,210,880

44,835,560

18,271,619

14,678

4,502,098

43,133,951

1,279,223 349,990

9,545,928 1,508,408

15,007,148 1,596,353

1,975,561 124,599

3,958,042 157,959

1,630,891 55,583

127,125 3,842

153,941,017 3,546,214

undetermined type 2,381 1,513

41,068,423 620,251

Total GDS cost 228,535,740 7,964,712

839,898 36,436

35,755 2,550

2,338,435 27,182

Total GDS cost = 3,214,087 Total ADS Deduction = 66,168

6,567,313

125,356,099

*

* Data not shown because of the small number of sample returns on which it is based.

115 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
116 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 4562 (2011) 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 2011 tax year (see instructions):

43 Amortization of costs that began before your 2011 tax year . . . . . . . . . . . . . 43 

44 Total. Add amounts in column (f). See the instructions for where to report . . . . . . . . 44 

Form 4562 (2011)

243,974

1,886,192 1,733,298

694,978 654,336

total 26e + 27e

2,450,139

2,435,552

239,251

329,900

606,767

824,680
Form 4562 (2011) 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 2011 tax year (see instructions):

43 Amortization of costs that began before your 2011 tax year . . . . . . . . . . . . . 43 

44 Total. Add amounts in column (f). See the instructions for where to report . . . . . . . . 44 

Form 4562 (2011)

2,224,624

37,163,281 4,001,468

3,698,962 341,221

total 26e + 27e

40,862,243

6,567,313

1,340,174

5,651,407

1,616,930

2,015,510

117 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
118 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 4684

Department of the Treasury 

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

2011

Attachment 

Sequence No. 26

Name(s) shown on tax return Identifying number

SECTION A—Personal Use Property (Use this section to report casualties and thefts of property not used in a trade

or business or for income-producing purposes.)

1 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from 

the same casualty or theft.

Property A

Property B

Property C

Property D

Properties

A B C D

2 Cost or other basis of each property . . . . . . 2 

3 Insurance or other reimbursement (whether or not you 

filed a claim) (see instructions) . . . . . . . . 3 

Note: If line 2 is more than line 3, skip line 4.

4 Gain from casualty or theft. If line 3 is more than line 2, 

enter the difference here and skip lines 5 through 9 for 

that column. See instructions if line 3 includes insurance 

or other reimbursement you did not claim, or you 

received payment for your loss in a later tax year . . 4 

5 Fair market value before casualty or theft . . . . 5 

6 Fair market value after casualty or theft . . . . . 6 

7 Subtract line 6 from line 5 . . . . . . . . . 7 

8 Enter the smaller of line 2 or line 7 . . . . . . 8 

9 Subtract line 3 from line 8. If zero or less, enter -0- . . 9 

10 Casualty or theft loss. Add the amounts on line 9 in columns A through D . . . . . . . . . . . . . 10 

11 Enter the smaller of line 10 or $100 . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

Caution: Use only one Form 4684 for lines 13 through 18.

13 Add the amounts on line 12 of all Forms 4684 . . . . . . . . . . . . . . . . . . . . . 13 

14 Add the amounts on line 4 of all Forms 4684. . . . . . . . . . . . . . . . . . . . . . 14 

15 • If line 14 is more than line 13, enter the difference here and on Schedule D. Do not

 complete the rest of this section (see instructions).

• If line 14 is less than line 13, enter -0- here and go to line 16.

• If line 14 is equal to line 13, enter -0- here. Do not complete the rest of this section. } . . . . . . . 15 

16 If line 14 is less than line 13, enter the difference . . . . . . . . . . . . . . . . . . . . 16 

17 Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 37. Estates and trusts, see 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Subtract line 17 from line 16. If zero or less, enter -0-. Also enter the result on Schedule A (Form 1040), line 20, or 

Form 1040NR, Schedule A, line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax 

return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

For Paperwork Reduction Act Notice, see instructions. Cat. No. 12997O Form 4684 (2011)

Total Forms Filed = 367,022

354,616

1,007

290,171

145,390

290,170

1,008
Form 4684

Department of the Treasury 

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

2011

Attachment 

Sequence No. 26

Name(s) shown on tax return Identifying number

SECTION A—Personal Use Property (Use this section to report casualties and thefts of property not used in a trade

or business or for income-producing purposes.)

1 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from 

the same casualty or theft.

Property A

Property B

Property C

Property D

Properties

A B C D

2 Cost or other basis of each property . . . . . . 2 

3 Insurance or other reimbursement (whether or not you 

filed a claim) (see instructions) . . . . . . . . 3 

Note: If line 2 is more than line 3, skip line 4.

4 Gain from casualty or theft. If line 3 is more than line 2, 

enter the difference here and skip lines 5 through 9 for 

that column. See instructions if line 3 includes insurance 

or other reimbursement you did not claim, or you 

received payment for your loss in a later tax year . . 4 

5 Fair market value before casualty or theft . . . . 5 

6 Fair market value after casualty or theft . . . . . 6 

7 Subtract line 6 from line 5 . . . . . . . . . 7 

8 Enter the smaller of line 2 or line 7 . . . . . . 8 

9 Subtract line 3 from line 8. If zero or less, enter -0- . . 9 

10 Casualty or theft loss. Add the amounts on line 9 in columns A through D . . . . . . . . . . . . . 10 

11 Enter the smaller of line 10 or $100 . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

Caution: Use only one Form 4684 for lines 13 through 18.

13 Add the amounts on line 12 of all Forms 4684 . . . . . . . . . . . . . . . . . . . . . 13 

14 Add the amounts on line 4 of all Forms 4684. . . . . . . . . . . . . . . . . . . . . . 14 

15 • If line 14 is more than line 13, enter the difference here and on Schedule D. Do not

 complete the rest of this section (see instructions).

• If line 14 is less than line 13, enter -0- here and go to line 16.

• If line 14 is equal to line 13, enter -0- here. Do not complete the rest of this section. } . . . . . . . 15 

16 If line 14 is less than line 13, enter the difference . . . . . . . . . . . . . . . . . . . . 16 

17 Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 37. Estates and trusts, see 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Subtract line 17 from line 16. If zero or less, enter -0-. Also enter the result on Schedule A (Form 1040), line 20, or 

Form 1040NR, Schedule A, line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax 

return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

For Paperwork Reduction Act Notice, see instructions. Cat. No. 12997O Form 4684 (2011)

Total Forms Filed = 367,022

6,393,536

2,796

4,596,643

3,220,945

4,596,645

2,799

119 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
120 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 4684 (2011) Attachment Sequence No. 26 Page 2

Name(s) shown on tax return. Do not enter name and identifying number if shown on other side. Identifying number

SECTION B—Business and Income-Producing Property

Part I Casualty or Theft Gain or Loss (Use a separate Part l for each casualty or theft.)

19 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged 

from the same casualty or theft.

Property A

Property B

Property C

Property D

Properties

A B C D

20 Cost or adjusted basis of each property . . . . . 20

21 Insurance or other reimbursement (whether or not you 

filed a claim). See the instructions for line 3 . . . . 21 

Note: If line 20 is more than line 21, skip line 22.

22 Gain from casualty or theft. If line 21 is more than line 20, enter 

the difference here and on line 29 or line 34, column (c), except 

as provided in the instructions for line 33. Also, skip lines 23 

through 27 for that column. See the instructions for line 4 if line 

21 includes insurance or other reimbursement you did not 

claim, or you received payment for your loss in a later tax year 22

23 Fair market value before casualty or theft . . . . 23

24 Fair market value after casualty or theft . . . . . 24 

25 Subtract line 24 from line 23 . . . . . . . . 25

26 Enter the smaller of line 20 or line 25 . . . . . 26

Note: If the property was totally destroyed by casualty or lost 

from theft, enter on line 26 the amount from line 20.

27 Subtract line 21 from line 26. If zero or less, enter -0- 27

28 Casualty or theft loss. Add the amounts on line 27. Enter the total here and on line 29 or line 34 (see instructions) 28

Part II Summary of Gains and Losses (from separate Parts l) (b) Losses from casualties or thefts

(a) Identify casualty or theft (i) Trade, business,

rental or royalty

property

(ii) Incomeproducing and

employee property

(c) Gains from

casualties or thefts

includible in income

 Casualty or Theft of Property Held One Year or Less 

29 ( ) ( )

( ) ( )

30 Totals. Add the amounts on line 29 . . . . . . . . . . . . 30 ( ) ( )

31 Combine line 30, columns (b)(i) and (c). Enter the net gain or (loss) here and on Form 4797, line 14. If Form 4797 is 

not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . . . 31

32 Enter the amount from line 30, column (b)(ii) here. Individuals, enter the amount from income-producing property on Schedule A

(Form 1040), line 28, or Form 1040NR, Schedule A, line 14, and enter the amount from property used as an employee on Schedule 

A (Form 1040), line 23, or Form 1040NR, Schedule A, line 9. Estates and trusts, partnerships, and S corporations, see instructions 32

Casualty or Theft of Property Held More Than One Year

33 Casualty or theft gains from Form 4797, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . 33 

34 ( ) ( )

( ) ( )

35 Total losses. Add amounts on line 34, columns (b)(i) and (b)(ii) . . . . . 35 ( ) ( )

36 Total gains. Add lines 33 and 34, column (c) . . . . . . . . . . . . . . . . . . . . . . 36

37 Add amounts on line 35, columns (b)(i) and (b)(ii) . . . . . . . . . . . . . . . . . . . . 37

38 If the loss on line 37 is more than the gain on line 36:

a 

 

Combine line 35, column (b)(i) and line 36, and enter the net gain or (loss) here. Partnerships (except electing large 

partnerships) and S corporations, see the note below. All others, enter this amount on Form 4797, line 14. If Form 

4797 is not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . 38a

b 

 

 

 

Enter the amount from line 35, column (b)(ii) here. Individuals, enter the amount from income-producing property on 

Schedule A (Form 1040), line 28, or Form 1040NR, Schedule A, line 14, and enter the amount from property used as 

an employee on Schedule A (Form 1040), line 23, or Form 1040NR, Schedule A, line 9. Estates and trusts, enter on 

the “Other deductions” line of your tax return. Partnerships (except electing large partnerships) and S corporations, 

see the note below. Electing large partnerships, enter on Form 1065-B, Part II, line 11 . . . . . . . . . 38b

39 If the loss on line 37 is less than or equal to the gain on line 36, combine lines 36 and 37 and enter here. Partnerships 

(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3 . . . . 39

Note: Partnerships, enter the amount from line 38a, 38b, or line 39 on Form 1065, Schedule K, line 11.

S corporations, enter the amount from line 38a or 38b on Form 1120S, Schedule K, line 10.

Form 4684 (2011)

16,216

42,794

2,997

9,168

10,840

62,305

41,538

19,500
Form 4684 (2011) Attachment Sequence No. 26 Page 2

Name(s) shown on tax return. Do not enter name and identifying number if shown on other side. Identifying number

SECTION B—Business and Income-Producing Property

Part I Casualty or Theft Gain or Loss (Use a separate Part l for each casualty or theft.)

19 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged 

from the same casualty or theft.

Property A

Property B

Property C

Property D

Properties

A B C D

20 Cost or adjusted basis of each property . . . . . 20

21 Insurance or other reimbursement (whether or not you 

filed a claim). See the instructions for line 3 . . . . 21 

Note: If line 20 is more than line 21, skip line 22.

22 Gain from casualty or theft. If line 21 is more than line 20, enter 

the difference here and on line 29 or line 34, column (c), except 

as provided in the instructions for line 33. Also, skip lines 23 

through 27 for that column. See the instructions for line 4 if line 

21 includes insurance or other reimbursement you did not 

claim, or you received payment for your loss in a later tax year 22

23 Fair market value before casualty or theft . . . . 23

24 Fair market value after casualty or theft . . . . . 24 

25 Subtract line 24 from line 23 . . . . . . . . 25

26 Enter the smaller of line 20 or line 25 . . . . . 26

Note: If the property was totally destroyed by casualty or lost 

from theft, enter on line 26 the amount from line 20.

27 Subtract line 21 from line 26. If zero or less, enter -0- 27

28 Casualty or theft loss. Add the amounts on line 27. Enter the total here and on line 29 or line 34 (see instructions) 28

Part II Summary of Gains and Losses (from separate Parts l) (b) Losses from casualties or thefts

(a) Identify casualty or theft (i) Trade, business,

rental or royalty

property

(ii) Incomeproducing and

employee property

(c) Gains from

casualties or thefts

includible in income

 Casualty or Theft of Property Held One Year or Less 

29 ( ) ( )

( ) ( )

30 Totals. Add the amounts on line 29 . . . . . . . . . . . . 30 ( ) ( )

31 Combine line 30, columns (b)(i) and (c). Enter the net gain or (loss) here and on Form 4797, line 14. If Form 4797 is 

not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . . . 31

32 Enter the amount from line 30, column (b)(ii) here. Individuals, enter the amount from income-producing property on Schedule A

(Form 1040), line 28, or Form 1040NR, Schedule A, line 14, and enter the amount from property used as an employee on Schedule 

A (Form 1040), line 23, or Form 1040NR, Schedule A, line 9. Estates and trusts, partnerships, and S corporations, see instructions 32

Casualty or Theft of Property Held More Than One Year

33 Casualty or theft gains from Form 4797, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . 33 

34 ( ) ( )

( ) ( )

35 Total losses. Add amounts on line 34, columns (b)(i) and (b)(ii) . . . . . 35 ( ) ( )

36 Total gains. Add lines 33 and 34, column (c) . . . . . . . . . . . . . . . . . . . . . . 36

37 Add amounts on line 35, columns (b)(i) and (b)(ii) . . . . . . . . . . . . . . . . . . . . 37

38 If the loss on line 37 is more than the gain on line 36:

a 

 

Combine line 35, column (b)(i) and line 36, and enter the net gain or (loss) here. Partnerships (except electing large 

partnerships) and S corporations, see the note below. All others, enter this amount on Form 4797, line 14. If Form 

4797 is not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . 38a

b 

 

 

 

Enter the amount from line 35, column (b)(ii) here. Individuals, enter the amount from income-producing property on 

Schedule A (Form 1040), line 28, or Form 1040NR, Schedule A, line 14, and enter the amount from property used as 

an employee on Schedule A (Form 1040), line 23, or Form 1040NR, Schedule A, line 9. Estates and trusts, enter on 

the “Other deductions” line of your tax return. Partnerships (except electing large partnerships) and S corporations, 

see the note below. Electing large partnerships, enter on Form 1065-B, Part II, line 11 . . . . . . . . . 38b

39 If the loss on line 37 is less than or equal to the gain on line 36, combine lines 36 and 37 and enter here. Partnerships 

(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3 . . . . 39

Note: Partnerships, enter the amount from line 38a, 38b, or line 39 on Form 1065, Schedule K, line 11.

S corporations, enter the amount from line 38a or 38b on Form 1120S, Schedule K, line 10.

Form 4684 (2011)

-94,179

750,355

25,023

181,487

257,726

1,620,717

-738,539

901,984

121 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
122 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 27

Name(s) shown on return Identifying number

1 Enter the gross proceeds from sales or exchanges reported to you for 2011 on Form(s) 1099-B or 1099-S (or 

substitute statement) that you are including on line 2, 10, or 20 (see instructions) . . . . . . . . 1

Part I Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other 

Than Casualty or Theft—Most Property Held More Than 1 Year (see instructions)

2 (a) Description

of property

(b) Date acquired

(mo., day, yr.)

(c) Date sold

(mo., day, yr.)

(d) Gross

sales price

(e) Depreciation

allowed or

allowable since 

acquisition

(f) Cost or other

basis, plus

improvements and

expense of sale

(g) Gain or (loss) 

Subtract (f) from the

sum of (d) and (e)

3 Gain, if any, from Form 4684, line 39 . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Section 1231 gain from installment sales from Form 6252, line 26 or 37 . . . . . . . . . . . . . . 4

5 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . . 5

6 Gain, if any, from line 32, from other than casualty or theft. . . . . . . . . . . . . . . . . . 6

7 Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: . . . . . . . 7

Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the

instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below.

Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from 

line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231 

losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the 

Schedule D filed with your return and skip lines 8, 9, 11, and 12 below.

8 Nonrecaptured net section 1231 losses from prior years (see instructions) . . . . . . . . . . . . . 8

9 Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line 

9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term 

capital gain on the Schedule D filed with your return (see instructions) . . . . . . . . . . . . . . 9

Part II Ordinary Gains and Losses (see instructions)

 10 Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less): 

11 Loss, if any, from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 ( )

12 Gain, if any, from line 7 or amount from line 8, if applicable . . . . . . . . . . . . . . . . . 12

13 Gain, if any, from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Net gain or (loss) from Form 4684, lines 31 and 38a . . . . . . . . . . . . . . . . . . . 14

15 Ordinary gain from installment sales from Form 6252, line 25 or 36 . . . . . . . . . . . . . . . 15

16 Ordinary gain or (loss) from like-kind exchanges from Form 8824. . . . . . . . . . . . . . . . 16

17 Combine lines 10 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a 

and b below. For individual returns, complete lines a and b below:

a If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the part 

of the loss from income-producing property on Schedule A (Form 1040), line 28, and the part of the loss from property 

used as an employee on Schedule A (Form 1040), line 23. Identify as from “Form 4797, line 18a.” See instructions . . 18a

b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14 18b

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 13086I Form 4797 (2011)

Total Forms Filed = 2,944,607

1,936,569

2,039,300

9,114

227,443

3,089

364,483

2,486,760

274,900

162,711

398,368

972,797

274,600

498,676

19,287

1,970

1,961

1,936,577

*

* Data not shown because of the small number of sample returns on which it is based.
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

2011

Attachment 

Sequence No. 27

Name(s) shown on return Identifying number

1 Enter the gross proceeds from sales or exchanges reported to you for 2011 on Form(s) 1099-B or 1099-S (or 

substitute statement) that you are including on line 2, 10, or 20 (see instructions) . . . . . . . . 1

Part I Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other 

Than Casualty or Theft—Most Property Held More Than 1 Year (see instructions)

2 (a) Description

of property

(b) Date acquired

(mo., day, yr.)

(c) Date sold

(mo., day, yr.)

(d) Gross

sales price

(e) Depreciation

allowed or

allowable since 

acquisition

(f) Cost or other

basis, plus

improvements and

expense of sale

(g) Gain or (loss) 

Subtract (f) from the

sum of (d) and (e)

3 Gain, if any, from Form 4684, line 39 . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Section 1231 gain from installment sales from Form 6252, line 26 or 37 . . . . . . . . . . . . . . 4

5 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . . 5

6 Gain, if any, from line 32, from other than casualty or theft. . . . . . . . . . . . . . . . . . 6

7 Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: . . . . . . . 7

Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the

instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below.

Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from 

line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231 

losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the 

Schedule D filed with your return and skip lines 8, 9, 11, and 12 below.

8 Nonrecaptured net section 1231 losses from prior years (see instructions) . . . . . . . . . . . . . 8

9 Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line 

9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term 

capital gain on the Schedule D filed with your return (see instructions) . . . . . . . . . . . . . . 9

Part II Ordinary Gains and Losses (see instructions)

 10 Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less): 

11 Loss, if any, from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 ( )

12 Gain, if any, from line 7 or amount from line 8, if applicable . . . . . . . . . . . . . . . . . 12

13 Gain, if any, from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Net gain or (loss) from Form 4684, lines 31 and 38a . . . . . . . . . . . . . . . . . . . 14

15 Ordinary gain from installment sales from Form 6252, line 25 or 36 . . . . . . . . . . . . . . . 15

16 Ordinary gain or (loss) from like-kind exchanges from Form 8824. . . . . . . . . . . . . . . . 16

17 Combine lines 10 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a 

and b below. For individual returns, complete lines a and b below:

a If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the part 

of the loss from income-producing property on Schedule A (Form 1040), line 28, and the part of the loss from property 

used as an employee on Schedule A (Form 1040), line 23. Identify as from “Form 4797, line 18a.” See instructions . . 18a

b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14 18b

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 13086I Form 4797 (2011)

Total Forms Filed = 2,944,607

-13,913,122

43,408,956

342,510

4,633,946

414,589

19,966,042

68,766,043

9,773,903

23,752,322

4,636,235

27,365,730

2,246,486

6,682,303

-269,617

94,081

63,120

-13,913,122

*

* Data not shown because of the small number of sample returns on which it is based.

123 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
124 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 4797 (2011) Page 2

Part III Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255 

(see instructions)

19 (a) Description of section 1245, 1250, 1252, 1254, or 1255 property: (b) Date acquired

(mo., day, yr.)

(c) Date sold (mo., 

day, yr.)

A

B

C

D

These columns relate to the properties on lines 19A through 19D. ▶

Property A Property B Property C Property D

20 Gross sales price (Note: See line 1 before completing.) . 20

21 Cost or other basis plus expense of sale . . . . . 21

22 Depreciation (or depletion) allowed or allowable. . . 22

23 Adjusted basis. Subtract line 22 from line 21. . . . 23

24 Total gain. Subtract line 23 from line 20 . . . . . 24

25 If section 1245 property:

a Depreciation allowed or allowable from line 22 . . . 25a

b Enter the smaller of line 24 or 25a . . . . . . 25b

26 If section 1250 property: If straight line depreciation was used, 

enter -0- on line 26g, except for a corporation subject to section 291.

a Additional depreciation after 1975 (see instructions) . 26a

b Applicable percentage multiplied by the smaller of line 

24 or line 26a (see instructions) . . . . . . . 26b

c Subtract line 26a from line 24. If residential rental property 

or line 24 is not more than line 26a, skip lines 26d and 26e 26c

d Additional depreciation after 1969 and before 1976. . 26d

e Enter the smaller of line 26c or 26d . . . . . . 26e

f Section 291 amount (corporations only) . . . . . 26f

g Add lines 26b, 26e, and 26f. . . . . . . . . 26g

27 If section 1252 property: Skip this section if you did not

dispose of farmland or if this form is being completed for a

partnership (other than an electing large partnership).

a Soil, water, and land clearing expenses . . . . . 27a

b Line 27a multiplied by applicable percentage (see instructions) 27b

c Enter the smaller of line 24 or 27b . . . . . . 27c

28 If section 1254 property:

a Intangible drilling and development costs, expenditures 

for development of mines and other natural deposits, 

mining exploration costs, and depletion (see 

instructions) . . . . . . . . . . . . . 28a

b Enter the smaller of line 24 or 28a . . . . . . 28b

29 If section 1255 property:

a Applicable percentage of payments excluded from 

income under section 126 (see instructions) . . . . 29a

b Enter the smaller of line 24 or 29a (see instructions) . 29b

Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30.

30 Total gains for all properties. Add property columns A through D, line 24 . . . . . . . . . . . . . 30

31 Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13 . . . . . . 31

32 Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 33. Enter the portion from 

other than casualty or theft on Form 4797, line 6 . . . . . . . . . . . . . . . . . . . . 32

Part IV Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less 

(see instructions)

(a) Section 

179

(b) Section 

280F(b)(2)

33 Section 179 expense deduction or depreciation allowable in prior years. . . . . . . . 33

34 Recomputed depreciation (see instructions) . . . . . . . . . . . . . . . . 34

35 Recapture amount. Subtract line 34 from line 33. See the instructions for where to report . . 35

Form 4797 (2011)

487,030

367,351

11,557

*

1,068

*

694,409

498,661

* Data not shown because of the small number of sample returns on which it is based.
Form 4797 (2011) Page 2

Part III Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255 

(see instructions)

19 (a) Description of section 1245, 1250, 1252, 1254, or 1255 property: (b) Date acquired

(mo., day, yr.)

(c) Date sold (mo., 

day, yr.)

A

B

C

D

These columns relate to the properties on lines 19A through 19D. ▶

Property A Property B Property C Property D

20 Gross sales price (Note: See line 1 before completing.) . 20

21 Cost or other basis plus expense of sale . . . . . 21

22 Depreciation (or depletion) allowed or allowable. . . 22

23 Adjusted basis. Subtract line 22 from line 21. . . . 23

24 Total gain. Subtract line 23 from line 20 . . . . . 24

25 If section 1245 property:

a Depreciation allowed or allowable from line 22 . . . 25a

b Enter the smaller of line 24 or 25a . . . . . . 25b

26 If section 1250 property: If straight line depreciation was used, 

enter -0- on line 26g, except for a corporation subject to section 291.

a Additional depreciation after 1975 (see instructions) . 26a

b Applicable percentage multiplied by the smaller of line 

24 or line 26a (see instructions) . . . . . . . 26b

c Subtract line 26a from line 24. If residential rental property 

or line 24 is not more than line 26a, skip lines 26d and 26e 26c

d Additional depreciation after 1969 and before 1976. . 26d

e Enter the smaller of line 26c or 26d . . . . . . 26e

f Section 291 amount (corporations only) . . . . . 26f

g Add lines 26b, 26e, and 26f. . . . . . . . . 26g

27 If section 1252 property: Skip this section if you did not

dispose of farmland or if this form is being completed for a

partnership (other than an electing large partnership).

a Soil, water, and land clearing expenses . . . . . 27a

b Line 27a multiplied by applicable percentage (see instructions) 27b

c Enter the smaller of line 24 or 27b . . . . . . 27c

28 If section 1254 property:

a Intangible drilling and development costs, expenditures 

for development of mines and other natural deposits, 

mining exploration costs, and depletion (see 

instructions) . . . . . . . . . . . . . 28a

b Enter the smaller of line 24 or 28a . . . . . . 28b

29 If section 1255 property:

a Applicable percentage of payments excluded from 

income under section 126 (see instructions) . . . . 29a

b Enter the smaller of line 24 or 29a (see instructions) . 29b

Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30.

30 Total gains for all properties. Add property columns A through D, line 24 . . . . . . . . . . . . . 30

31 Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13 . . . . . . 31

32 Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 33. Enter the portion from 

other than casualty or theft on Form 4797, line 6 . . . . . . . . . . . . . . . . . . . . 32

Part IV Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less 

(see instructions)

(a) Section 

179

(b) Section 

280F(b)(2)

33 Section 179 expense deduction or depreciation allowable in prior years. . . . . . . . 33

34 Recomputed depreciation (see instructions) . . . . . . . . . . . . . . . . 34

35 Recapture amount. Subtract line 34 from line 33. See the instructions for where to report . . 35

Form 4797 (2011)

6,417,070

19,990,918

93,147

*

145,132

*

26,673,220

6,682,303

* Data not shown because of the small number of sample returns on which it is based.

125 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
126 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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.

OMB No. 1545-0074

2011

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 2011 (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 2011 . . . . . . . 5a 5b Taxable amount 5b

c If election to defer to 2012 is attached, check here ▶ 5d Amount deferred from 2010 5d

6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 6 

7 Gross farm rental income. Add amounts in the right column for lines 1 through 6. Enter the 

total here and on Schedule E (Form 1040), line 42. . . . . . . . . . . . . . . ▶ 7 

Part II Expenses—Farm Rental Property. Do not include personal or living expenses.

8 Car and truck expenses (see 

Schedule F (Form 1040) 

instructions). Also attach Form 4562 8 

9 Chemicals. . . . . . . 9 

10 Conservation expenses (see 

instructions) . . . . . . 10 

11 Custom hire (machine work) . 11 

12 Depreciation and section 179 

expense deduction not 

claimed elsewhere . . . . 12 

13 Employee benefit programs other 

than on line 21 (see Schedule F 

(Form 1040) instructions). . . 13 

14 Feed . . . . . . . . 14 

15 Fertilizers and lime . . . . 15 

16 Freight and trucking . . . 16 

17 Gasoline, fuel, and oil . . . 17 

18 Insurance (other than health). 18 

19 Interest:

a Mortgage (paid to banks, etc.) 19a

b Other . . . . . . . . 19b

20 Labor hired (less employment 

credits) (see Schedule F (Form 

1040) instructions) . . . . 20 

21 Pension and profitsharing plans . . . 21 

22 Rent or lease:

a Vehicles, machinery, and 

equipment (see 

instructions) . . . . 22a

b Other (land, animals, etc.) 22b

23 Repairs and maintenance 23 

24 Seeds and plants . . 24 

25 Storage and warehousing 25 

26 Supplies . . . . . 26 

27 Taxes . . . . . . 27 

28 Utilities . . . . . 28 

29 Veterinary, breeding, 

and medicine . . . 29 

30 Other expenses 

(specify):

a 30a

b 30b

c 30c

d 30d

e 30e

f 30f

g 30g

31 Total expenses. Add lines 8 through 30g (see instructions) . . . . . . . . . . . ▶ 31 

32 Net farm rental income or (loss). Subtract line 31 from line 7. If the result is income, enter it here 

and on Schedule E (Form 1040), line 40. If the result is a loss, you must go to lines 33 and 34 . 32 

33 Did you receive an applicable subsidy in 2011? (see instructions) . . . . . . . . . 33 Yes No

34 If line 32 is a loss, check the box that describes your investment in this activity 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . } 34a All investment is at risk.

34b Some investment is not at risk.

c You may have to complete Form 8582 to determine your deductible loss, regardless of which 

box you checked (see instructions). If you checked box 34b, you must complete Form 6198 

before going to Form 8582. In either case, enter the deductible loss here and on Schedule E

(Form 1040), line 40 . . . . . . . . . . . . . . . . . . . . . . . . 34c

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13117W Form 4835 (2011) 

Total Forms Filed = 594,208

118,476

272,686

110,310

285,340 278,307

*

0

44,914 40,776

258,374

550,167

57,720

192,766

*

113,344

44,987

30,452

23,716

*

156,615

63,605

102,028

388,080

470,668

555,047

nondeductible loss (+)/suspended loss carryover(-) = 32,269

57,999

78,774

6,959

18,169

111,327

252,028

* Data not shown because of the small number of sample returns on which it is based.
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.

OMB No. 1545-0074

2011

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 2011 (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 2011 . . . . . . . 5a 5b Taxable amount 5b

c If election to defer to 2012 is attached, check here ▶ 5d Amount deferred from 2010 5d

6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 6 

7 Gross farm rental income. Add amounts in the right column for lines 1 through 6. Enter the 

total here and on Schedule E (Form 1040), line 42. . . . . . . . . . . . . . . ▶ 7 

Part II Expenses—Farm Rental Property. Do not include personal or living expenses.

8 Car and truck expenses (see 

Schedule F (Form 1040) 

instructions). Also attach Form 4562 8 

9 Chemicals. . . . . . . 9 

10 Conservation expenses (see 

instructions) . . . . . . 10 

11 Custom hire (machine work) . 11 

12 Depreciation and section 179 

expense deduction not 

claimed elsewhere . . . . 12 

13 Employee benefit programs other 

than on line 21 (see Schedule F 

(Form 1040) instructions). . . 13 

14 Feed . . . . . . . . 14 

15 Fertilizers and lime . . . . 15 

16 Freight and trucking . . . 16 

17 Gasoline, fuel, and oil . . . 17 

18 Insurance (other than health). 18 

19 Interest:

a Mortgage (paid to banks, etc.) 19a

b Other . . . . . . . . 19b

20 Labor hired (less employment 

credits) (see Schedule F (Form 

1040) instructions) . . . . 20 

21 Pension and profitsharing plans . . . 21 

22 Rent or lease:

a Vehicles, machinery, and 

equipment (see 

instructions) . . . . 22a

b Other (land, animals, etc.) 22b

23 Repairs and maintenance 23 

24 Seeds and plants . . 24 

25 Storage and warehousing 25 

26 Supplies . . . . . 26 

27 Taxes . . . . . . 27 

28 Utilities . . . . . 28 

29 Veterinary, breeding, 

and medicine . . . 29 

30 Other expenses 

(specify):

a 30a

b 30b

c 30c

d 30d

e 30e

f 30f

g 30g

31 Total expenses. Add lines 8 through 30g (see instructions) . . . . . . . . . . . ▶ 31 

32 Net farm rental income or (loss). Subtract line 31 from line 7. If the result is income, enter it here 

and on Schedule E (Form 1040), line 40. If the result is a loss, you must go to lines 33 and 34 . 32 

33 Did you receive an applicable subsidy in 2011? (see instructions) . . . . . . . . . 33 Yes No

34 If line 32 is a loss, check the box that describes your investment in this activity 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . } 34a All investment is at risk.

34b Some investment is not at risk.

c You may have to complete Form 8582 to determine your deductible loss, regardless of which 

box you checked (see instructions). If you checked box 34b, you must complete Form 6198 

before going to Form 8582. In either case, enter the deductible loss here and on Schedule E

(Form 1040), line 40 . . . . . . . . . . . . . . . . . . . . . . . . 34c

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13117W Form 4835 (2011) 

Total Forms Filed = 594,208

592,925

6,028,975

617,584

950,179 809,103

*

0

343,759 252,797

3,700,541

11,268,060

156,099

1,174,886

*

309,892

427,835

139,853

192,660

*

408,032

275,438

155,201

789,092

6,640,948

4,627,112

nondeductible loss (+)/suspended loss carryover(-) = 144,086

102,206

202,444

24,532

21,725

627,259

374,637

* Data not shown because of the small number of sample returns on which it is based.

127 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
128 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 4952 

Department of the Treasury 

Internal Revenue Service (99) 

Investment Interest Expense Deduction 

▶ Attach to your tax return.

OMB No. 1545-0191 

2011

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 2011 (see instructions) . . . . . . . . 1 

2 Disallowed investment interest expense from 2010 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 2012. 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 2011 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 

2010. 

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 (2011) 

Total Forms Filed = 1,877,088

1,369,498

1,456,178

937,193

1,854,652

1,636,049

217,000

216,080

1,668,145

686,773

1,478,614

1,036,436

456,846

1,713,054

1,356,635

507,097
Form 4952 

Department of the Treasury 

Internal Revenue Service (99) 

Investment Interest Expense Deduction 

▶ Attach to your tax return.

OMB No. 1545-0191 

2011

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 2011 (see instructions) . . . . . . . . 1 

2 Disallowed investment interest expense from 2010 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 2012. 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 2011 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 

2010. 

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 (2011) 

Total Forms Filed = 1,877,088

21,330,075

17,523,553

28,907,105

50,237,180

68,469,025

15,504,774

3,366,497

87,340,296

15,427,658

74,353,065

32,713,627

145,824,904

121,642,518

53,173,494

161,329,678

129 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
130 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 28

Name of recipient of distribution Identifying number

Part I Complete this part to see if you can use Form 4972

1 Was this a distribution of a plan participant’s entire balance (excluding deductible voluntary employee 

contributions and certain forfeited amounts) from all of an employer’s qualified plans of one kind (pension, 

profit-sharing, or stock bonus)? If “No,” do not use this form . . . . . . . . . . . . . . . .

Yes No

1 

2 Did you roll over any part of the distribution? If “Yes,” do not use this form . . . . . . . . . . . 2 

3 Was this distribution paid to you as a beneficiary of a plan participant who was born before January 2, 1936? 3 

4 Were you (a) a plan participant who received this distribution, (b) born before January 2, 1936, and (c) a 

participant in the plan for at least 5 years before the year of the distribution? . . . . . . . . . . 4 

If you answered “No” to both questions 3 and 4, do not use this form.

5 a Did you use Form 4972 after 1986 for a previous distribution from your own plan? If “Yes,” do not use this 

form for a 2011 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 (2011)

Total Forms Filed = 9,895

*

8,893

0

8,893

0

8,893

7,431

0

8,893

0

8,893

9,895

* Data not shown because of the small number of sample returns on which it is based.
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

2011

Attachment 

Sequence No. 28

Name of recipient of distribution Identifying number

Part I Complete this part to see if you can use Form 4972

1 Was this a distribution of a plan participant’s entire balance (excluding deductible voluntary employee 

contributions and certain forfeited amounts) from all of an employer’s qualified plans of one kind (pension, 

profit-sharing, or stock bonus)? If “No,” do not use this form . . . . . . . . . . . . . . . .

Yes No

1 

2 Did you roll over any part of the distribution? If “Yes,” do not use this form . . . . . . . . . . . 2 

3 Was this distribution paid to you as a beneficiary of a plan participant who was born before January 2, 1936? 3 

4 Were you (a) a plan participant who received this distribution, (b) born before January 2, 1936, and (c) a 

participant in the plan for at least 5 years before the year of the distribution? . . . . . . . . . . 4 

If you answered “No” to both questions 3 and 4, do not use this form.

5 a Did you use Form 4972 after 1986 for a previous distribution from your own plan? If “Yes,” do not use this 

form for a 2011 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 (2011)

Total Forms Filed = 9,895

*

319,359

0

319,359

0

319,359

35,580

0

3,905

0

39,048

41,683

* Data not shown because of the small number of sample returns on which it is based.

131 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
132 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

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 2011 than is allowable or you had an amount on

line 17 of your 2010 Form 5329.

9 Enter your excess contributions from line 16 of your 2010 Form 5329 (see instructions). If zero, go 

to line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 

10 If your traditional IRA contributions for 2011 are less than your 

maximum allowable contribution, see instructions. Otherwise, enter -0- 10 

11 2011 traditional IRA distributions included in income (see instructions) . 11 

12 2011 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 2011 (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, 2011 

(including 2011 contributions made in 2012). 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 2011 than is allowable or you had an amount on line 25 

of your 2010 Form 5329.

18 Enter your excess contributions from line 24 of your 2010 Form 5329 (see instructions). If zero, go to line 23 18 

19 If your Roth IRA contributions for 2011 are less than your maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 19 

20 2011 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 2011 (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, 2011

(including 2011 contributions made in 2012). 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 (2011) 

Total Forms Filed = 2,204,937

1,671,414

649,615

1,244,696

1,232,500

130,347

93,450

88,410

27,757

19,368

39,169

11,812

26,847

46,157

41,875
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

2011

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 2011 than is allowable or you had an amount on

line 17 of your 2010 Form 5329.

9 Enter your excess contributions from line 16 of your 2010 Form 5329 (see instructions). If zero, go 

to line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 

10 If your traditional IRA contributions for 2011 are less than your 

maximum allowable contribution, see instructions. Otherwise, enter -0- 10 

11 2011 traditional IRA distributions included in income (see instructions) . 11 

12 2011 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 2011 (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, 2011 

(including 2011 contributions made in 2012). 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 2011 than is allowable or you had an amount on line 25 

of your 2010 Form 5329.

18 Enter your excess contributions from line 24 of your 2010 Form 5329 (see instructions). If zero, go to line 23 18 

19 If your Roth IRA contributions for 2011 are less than your maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 19 

20 2011 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 2011 (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, 2011

(including 2011 contributions made in 2012). 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 (2011) 

Total Forms Filed = 2,204,937

22,293,534

7,179,766

15,113,768

1,517,325

196,362

124,102

12,410

186,646

5,244

126,703

41,420

78,401

147,166

7,058

133 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
134 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 5329 (2011) Page 2 

Part V Additional Tax on Excess Contributions to Coverdell ESAs

Complete this part if the contributions to your Coverdell ESAs for 2011 were more than is allowable or you had an amount 

on line 33 of your 2010 Form 5329.

26 Enter the excess contributions from line 32 of your 2010 Form 5329 (see instructions). If zero, go to line 31 26 

27 If the contributions to your Coverdell ESAs for 2011 were less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 27 

28 2011 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 2011 (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, 2011 (including 2011 contributions made in 2012). 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 2011 than is allowable or you had 

an amount on line 41 of your 2010 Form 5329.

34 Enter the excess contributions from line 40 of your 2010 Form 5329 (see instructions). If zero, go to line 39 34 

35 If the contributions to your Archer MSAs for 2011 are less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 35 

36 2011 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 2011 (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, 2011 (including 2011 contributions made in 2012). 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 2011 than is 

allowable or you had an amount on line 49 of your 2010 Form 5329.

42 Enter the excess contributions from line 48 of your 2010 Form 5329. If zero, go to line 47 . . . 42 

43 If the contributions to your HSAs for 2011 are less than the maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 43 

44 2011 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 2011 (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, 2011 

(including 2011 contributions made in 2012). 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 2011 (see instructions) . . . . . . . . . . . . . . 50 

51 Amount actually distributed to you in 2011 . . . . . . . . . . . . . . . . . . . 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 (2011) 

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.

15,658

0

7,406

*

8,882

15,658

243,304

152,541

* Data not shown because of the small number of sample returns on which it is based.
Form 5329 (2011) Page 2 

Part V Additional Tax on Excess Contributions to Coverdell ESAs

Complete this part if the contributions to your Coverdell ESAs for 2011 were more than is allowable or you had an amount 

on line 33 of your 2010 Form 5329.

26 Enter the excess contributions from line 32 of your 2010 Form 5329 (see instructions). If zero, go to line 31 26 

27 If the contributions to your Coverdell ESAs for 2011 were less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 27 

28 2011 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 2011 (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, 2011 (including 2011 contributions made in 2012). 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 2011 than is allowable or you had 

an amount on line 41 of your 2010 Form 5329.

34 Enter the excess contributions from line 40 of your 2010 Form 5329 (see instructions). If zero, go to line 39 34 

35 If the contributions to your Archer MSAs for 2011 are less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 35 

36 2011 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 2011 (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, 2011 (including 2011 contributions made in 2012). 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 2011 than is 

allowable or you had an amount on line 49 of your 2010 Form 5329.

42 Enter the excess contributions from line 48 of your 2010 Form 5329. If zero, go to line 47 . . . 42 

43 If the contributions to your HSAs for 2011 are less than the maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 43 

44 2011 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 2011 (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, 2011 

(including 2011 contributions made in 2012). 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 2011 (see instructions) . . . . . . . . . . . . . . 50 

51 Amount actually distributed to you in 2011 . . . . . . . . . . . . . . . . . . . 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 (2011) 

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.

24,114

0

404

*

22,833

48,223

381,777

9,788

* Data not shown because of the small number of sample returns on which it is based.

135 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
136 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 5405

(Rev. December 2011)

Department of the Treasury 

Internal Revenue Service

First-Time Homebuyer Credit and 

Repayment of the Credit

▶ Attach to your 2010 or 2011 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, 2009, or 2010, and/or (2) repay the credit.

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, 2011, go to line D. Otherwise, go to line C.

C If the date purchased is after April 30, 2011, and before July 1, 2011, did you enter into a binding contract before May 1, 

2011, to purchase the home before July 1, 2011?

Yes. Go to line D. See instructions for documentation to be attached.

No. You cannot claim the credit. Do not file Form 5405.

D Were you (or your spouse if married) 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? 

Yes. Go to line E. 

No. You cannot claim the credit. Do not file Form 5405. 

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 2010 return, 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 

2010 or 2011 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. 12-2011)

Total Forms Filed = 202,437

19,284

19,284

19,284

20,277

*

16,209

* Data not shown because of the small number of sample returns on which it is based.
Form 5405

(Rev. December 2011)

Department of the Treasury 

Internal Revenue Service

First-Time Homebuyer Credit and 

Repayment of the Credit

▶ Attach to your 2010 or 2011 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, 2009, or 2010, and/or (2) repay the credit.

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, 2011, go to line D. Otherwise, go to line C.

C If the date purchased is after April 30, 2011, and before July 1, 2011, did you enter into a binding contract before May 1, 

2011, to purchase the home before July 1, 2011?

Yes. Go to line D. See instructions for documentation to be attached.

No. You cannot claim the credit. Do not file Form 5405.

D Were you (or your spouse if married) 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? 

Yes. Go to line E. 

No. You cannot claim the credit. Do not file Form 5405. 

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 2010 return, 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 

2010 or 2011 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. 12-2011)

Total Forms Filed = 202,437

3,768,185

376,819

143,280

133,150

*

117,834

* Data not shown because of the small number of sample returns on which it is based.

137 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
138 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 5405 (Rev. 12-2011) 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, 2009, or 2010, and/or (2) repay the credit.

Name 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 

in Part V below). 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 in Part V below). No repayment of the credit is required. Stop here.

c I sold the home to a related person OR I gave the home to someone other than my spouse (or ex-spouse as part of my

divorce settlement). Go to Part 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 sold under threat of condemnation and I had a gain (see instructions).

g My home was destroyed, condemned, or sold under threat of condemnation and I did not have a gain (see instructions).

h The taxpayer who claimed the credit died in 2011. No repayment of the credit is required of the deceased taxpayer. If you 

are filing a joint return for 2011 with the deceased taxpayer, see instructions. Otherwise, stop here.

Part IV Repayment of Credit Claimed for 2008, 2009, or 2010

14 Enter the amount of the credit you claimed on Form 5405 for 2008, 2009, or 2010. See instructions if 

you filed a joint return for the year you claimed the credit or you checked the box on line 13f or 13g . 14 

15 If you purchased the home in 2008, enter the amount of the credit you repaid with your 2010 

return. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . 15 

16 Subtract line 15 from line 14. If you checked the box on line 13f or 13g, see instructions. If you

checked the box on line 13a, go to line 17. Otherwise, skip line 17 and go to line 18 . . . . . 16 

17 Enter the gain on the disposition of your main home (from line 25 below) . . . . . . . . . 17

18 Amount of the credit to be repaid. See instructions . . . . . . . . . . . . . . . 18

Next: Enter the amount from line 18 on your 2011 Form 1040, line 59b, or Form 1040NR, line 58b.

Part V Form 5405 Gain or (Loss) Worksheet

Note: Complete this part only if your home was destroyed or you sold your home to someone who is not related to you

(including a sale through condemnation or under threat of condemnation). See Pub. 523, Selling Your Home, for information on

what to enter on lines 19, 20, and 22. But if you sold your home through condemnation, see chapter 1 in Pub. 544, Sales and 

Other Dispositions of Assets, for information on what to enter on lines 19 and 20. 

19 Selling price of home, insurance proceeds, or gross condemnation award . . . . . . . . 19

20 Selling expenses (including commissions, advertising and legal fees, and seller-paid loan charges) 

or expenses in getting the condemnation award . . . . . . . . . . . . . . . . . 20

21 Subtract line 20 from line 19. This is the amount realized on the sale of the home . . . . . . 21

22 Adjusted basis of home sold (from line 13 of Worksheet 1 in Pub. 523) . . . . . . . . . . 22

23 Enter the first-time homebuyer credit claimed on Form 5405 minus the amount you repaid with

your 2010 tax return . . . . . . . . . . . . . . . . . . . . . . . . . . 23

24 Subtract line 23 from line 22. This is the adjusted basis for purposes of repaying the credit . . . 24

25 Subtract line 24 from line 21 . . . . . . . . . . . . . . . . . . . . . . 25

• If line 25 is more than -0-, you have a gain. Check the box on line 13a and complete Part IV. 

However, check the box on line 13f (instead of the box on line 13a) if your home was destroyed or 

you sold the home through condemnation or under threat of condemnation. Then complete Part IV

if you purchased the home in 2008 or you purchased the home in 2009 and the event occurred in

2009. 

• If line 25 is -0- or less, check the box on line 13b of Form 5405. However, if your home was 

destroyed or you sold the home through condemnation or under threat of condemnation, check 

the box on line 13g instead. You do not have to repay the credit.

Form 5405 (Rev. 12-2011)

127,004

9,436

144,702

91,309

122,106

25,348

15,050

25,348

25,348

26,360

26,360

25,363
Form 5405 (Rev. 12-2011) 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, 2009, or 2010, and/or (2) repay the credit.

Name 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 

in Part V below). 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 in Part V below). No repayment of the credit is required. Stop here.

c I sold the home to a related person OR I gave the home to someone other than my spouse (or ex-spouse as part of my

divorce settlement). Go to Part 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 sold under threat of condemnation and I had a gain (see instructions).

g My home was destroyed, condemned, or sold under threat of condemnation and I did not have a gain (see instructions).

h The taxpayer who claimed the credit died in 2011. No repayment of the credit is required of the deceased taxpayer. If you 

are filing a joint return for 2011 with the deceased taxpayer, see instructions. Otherwise, stop here.

Part IV Repayment of Credit Claimed for 2008, 2009, or 2010

14 Enter the amount of the credit you claimed on Form 5405 for 2008, 2009, or 2010. See instructions if 

you filed a joint return for the year you claimed the credit or you checked the box on line 13f or 13g . 14 

15 If you purchased the home in 2008, enter the amount of the credit you repaid with your 2010 

return. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . 15 

16 Subtract line 15 from line 14. If you checked the box on line 13f or 13g, see instructions. If you

checked the box on line 13a, go to line 17. Otherwise, skip line 17 and go to line 18 . . . . . 16 

17 Enter the gain on the disposition of your main home (from line 25 below) . . . . . . . . . 17

18 Amount of the credit to be repaid. See instructions . . . . . . . . . . . . . . . 18

Next: Enter the amount from line 18 on your 2011 Form 1040, line 59b, or Form 1040NR, line 58b.

Part V Form 5405 Gain or (Loss) Worksheet

Note: Complete this part only if your home was destroyed or you sold your home to someone who is not related to you

(including a sale through condemnation or under threat of condemnation). See Pub. 523, Selling Your Home, for information on

what to enter on lines 19, 20, and 22. But if you sold your home through condemnation, see chapter 1 in Pub. 544, Sales and 

Other Dispositions of Assets, for information on what to enter on lines 19 and 20. 

19 Selling price of home, insurance proceeds, or gross condemnation award . . . . . . . . 19

20 Selling expenses (including commissions, advertising and legal fees, and seller-paid loan charges) 

or expenses in getting the condemnation award . . . . . . . . . . . . . . . . . 20

21 Subtract line 20 from line 19. This is the amount realized on the sale of the home . . . . . . 21

22 Adjusted basis of home sold (from line 13 of Worksheet 1 in Pub. 523) . . . . . . . . . . 22

23 Enter the first-time homebuyer credit claimed on Form 5405 minus the amount you repaid with

your 2010 tax return . . . . . . . . . . . . . . . . . . . . . . . . . . 23

24 Subtract line 23 from line 22. This is the adjusted basis for purposes of repaying the credit . . . 24

25 Subtract line 24 from line 21 . . . . . . . . . . . . . . . . . . . . . . 25

• If line 25 is more than -0-, you have a gain. Check the box on line 13a and complete Part IV. 

However, check the box on line 13f (instead of the box on line 13a) if your home was destroyed or 

you sold the home through condemnation or under threat of condemnation. Then complete Part IV

if you purchased the home in 2008 or you purchased the home in 2009 and the event occurred in

2009. 

• If line 25 is -0- or less, check the box on line 13b of Form 5405. However, if your home was 

destroyed or you sold the home through condemnation or under threat of condemnation, check 

the box on line 13g instead. You do not have to repay the credit.

Form 5405 (Rev. 12-2011)

868,899

89,445

187,741

43,172

792,738

4,075,845

138,489

3,937,355

4,368,649

171,877

4,196,772

-259,417

139 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
140 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 158

Name(s) shown on return Your social security number

Part I Nonbusiness Energy Property Credit

1 a Were the qualified energy efficiency improvements or residential energy property costs for your 

main home located in the United States? (see instructions) . . . . . . . . . . . . ▶ 1a Yes No

Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit. Do not complete Part I.

b Print the complete address of the main home where you made the qualifying improvements.

Caution: You can only have one main home at a time.

Number and street Unit No.

City, State, and ZIP code

c Were any of these improvements related to the construction of this main home? . . . . . ▶ 1c Yes No

Caution: If you checked the “Yes” box, you can only claim the nonbusiness energy property credit for qualifying 

improvements that were not related to the construction of the home. Do not include expenses related to the 

construction of your main home, even if the improvements were made after you moved into the home.

2 Lifetime limitation. Amounts claimed in 2006, 2007, 2009, and 2010.

a Amount, if any, from line 12 of your 2006 Form 5695 . . . . . . . 2a

b Amount, if any, from line 15 of your 2007 Form 5695 . . . . . . . 2b

c Amount, if any, from line 11 of your 2009 Form 5695 . . . . . . . 2c

d Amount, if any, from line 11 of your 2010 Form 5695 . . . . . . . 2d

e Add lines 2a through 2d. If $500 or more, stop; you cannot take the nonbusiness energy property credit 2e 

3 Qualified energy efficiency improvements (original use must begin with you and the component must 

reasonably be expected to last for at least 5 years; do not include labor costs) (see instructions).

a Insulation material or system specifically and primarily designed to reduce heat loss or gain of 

your home that meets the prescriptive criteria established by the 2009 IECC . . . . . . . . 3a

b Exterior doors that meet or exceed the Energy Star program requirements . . . . . . . . 3b

c Metal or asphalt roof that meets or exceeds the Energy Star program requirements and has

appropriate pigmented coatings or cooling granules which are specifically and primarily designed 

to reduce the heat gain of your home . . . . . . . . . . . . . . . . . . . . 3c

d Exterior windows and skylights that meet or exceed the Energy Star 

program requirements . . . . . . . . . . . . . . . . . 3d

e Maximum amount of cost on which the credit can be figured . . . . . 3e

f If you claimed window expenses on your Form 5695 for 2006, 2007, 2009, or 

2010, enter the amount from the Window Expense Worksheet (see 

instructions); otherwise enter -0- . . . . . . . . . . . . . . 3f

g Subtract line 3f from line 3e. If zero or less, enter -0- . . . . . . . . 3g

h Enter the smaller of line 3d or line 3g . . . . . . . . . . . . . . . . . . . . . . 3h

4 Add lines 3a, 3b, 3c, and 3h . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Multiply line 4 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Residential energy property costs (must be placed in service by you; include labor costs for onsite 

preparation, assembly, and original installation) (see instructions).

a Energy-efficient building property. Do not enter more than $300 . . . . . . . . . . . . 6a

b Qualified natural gas, propane, or oil furnace or hot water boiler. Do not enter more than $150 . . 6b

c Advanced main air circulating fan used in a natural gas, propane, or oil furnace. Do not enter more than $50 . 6c

7 Add lines 6a through 6c . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Add lines 5 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Maximum credit amount. (If you jointly occupied the home, see instructions) . . . . . . . . 9 

10 Enter the amount, if any, from line 2e . . . . . . . . . . . . . . . . . . . . . 10 

11 Subtract line 10 from line 9. If zero or less, stop; you cannot take the nonbusiness energy property credit. . 11 

12 Enter the smaller of line 8 or line 11 . . . . . . . . . . . . . . . . . . . . . 12

13 Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet (see instructions) . 13 

14 Nonbusiness energy property credit. Enter the smaller of line 12 or line 13. Also include this

amount on Form 1040, line 52, or Form 1040NR, line 49 . . . . . . . . . . . . . . 14

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13540P Form 5695 (2011)

Total Forms Filed = 3,885,773

1,079,190

973,539

910,617

313,510

568,454

832,628

143,304

3,431,952

3,552,202

3,431,810

3,415,097

31,930

28,914

125,644

486,422

633,793

981,419

167,068

3,728,799

2,419,319

2,419,319

1,340,605
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

2011

Attachment 

Sequence No. 158

Name(s) shown on return Your social security number

Part I Nonbusiness Energy Property Credit

1 a Were the qualified energy efficiency improvements or residential energy property costs for your 

main home located in the United States? (see instructions) . . . . . . . . . . . . ▶ 1a Yes No

Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit. Do not complete Part I.

b Print the complete address of the main home where you made the qualifying improvements.

Caution: You can only have one main home at a time.

Number and street Unit No.

City, State, and ZIP code

c Were any of these improvements related to the construction of this main home? . . . . . ▶ 1c Yes No

Caution: If you checked the “Yes” box, you can only claim the nonbusiness energy property credit for qualifying 

improvements that were not related to the construction of the home. Do not include expenses related to the 

construction of your main home, even if the improvements were made after you moved into the home.

2 Lifetime limitation. Amounts claimed in 2006, 2007, 2009, and 2010.

a Amount, if any, from line 12 of your 2006 Form 5695 . . . . . . . 2a

b Amount, if any, from line 15 of your 2007 Form 5695 . . . . . . . 2b

c Amount, if any, from line 11 of your 2009 Form 5695 . . . . . . . 2c

d Amount, if any, from line 11 of your 2010 Form 5695 . . . . . . . 2d

e Add lines 2a through 2d. If $500 or more, stop; you cannot take the nonbusiness energy property credit 2e 

3 Qualified energy efficiency improvements (original use must begin with you and the component must 

reasonably be expected to last for at least 5 years; do not include labor costs) (see instructions).

a Insulation material or system specifically and primarily designed to reduce heat loss or gain of 

your home that meets the prescriptive criteria established by the 2009 IECC . . . . . . . . 3a

b Exterior doors that meet or exceed the Energy Star program requirements . . . . . . . . 3b

c Metal or asphalt roof that meets or exceeds the Energy Star program requirements and has

appropriate pigmented coatings or cooling granules which are specifically and primarily designed 

to reduce the heat gain of your home . . . . . . . . . . . . . . . . . . . . 3c

d Exterior windows and skylights that meet or exceed the Energy Star 

program requirements . . . . . . . . . . . . . . . . . 3d

e Maximum amount of cost on which the credit can be figured . . . . . 3e

f If you claimed window expenses on your Form 5695 for 2006, 2007, 2009, or 

2010, enter the amount from the Window Expense Worksheet (see 

instructions); otherwise enter -0- . . . . . . . . . . . . . . 3f

g Subtract line 3f from line 3e. If zero or less, enter -0- . . . . . . . . 3g

h Enter the smaller of line 3d or line 3g . . . . . . . . . . . . . . . . . . . . . . 3h

4 Add lines 3a, 3b, 3c, and 3h . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Multiply line 4 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Residential energy property costs (must be placed in service by you; include labor costs for onsite 

preparation, assembly, and original installation) (see instructions).

a Energy-efficient building property. Do not enter more than $300 . . . . . . . . . . . . 6a

b Qualified natural gas, propane, or oil furnace or hot water boiler. Do not enter more than $150 . . 6b

c Advanced main air circulating fan used in a natural gas, propane, or oil furnace. Do not enter more than $50 . 6c

7 Add lines 6a through 6c . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Add lines 5 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Maximum credit amount. (If you jointly occupied the home, see instructions) . . . . . . . . 9 

10 Enter the amount, if any, from line 2e . . . . . . . . . . . . . . . . . . . . . 10 

11 Subtract line 10 from line 9. If zero or less, stop; you cannot take the nonbusiness energy property credit. . 11 

12 Enter the smaller of line 8 or line 11 . . . . . . . . . . . . . . . . . . . . . 12

13 Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet (see instructions) . 13 

14 Nonbusiness energy property credit. Enter the smaller of line 12 or line 13. Also include this

amount on Form 1040, line 52, or Form 1040NR, line 49 . . . . . . . . . . . . . . 14

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13540P Form 5695 (2011)

Total Forms Filed = 3,885,773

1,871,874

1,383,266

1,129,659

1,404,628

217,943

181,350

15,401

938,000

1,712,355

772,068

754,335

9,142

5,453

116,336

183,166

314,097

3,185,956

780,102

7,379,531

5,642,987

564,425

293,190

141 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
142 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 5695 (2011) Page 2 

Part II Residential Energy Efficient Property Credit (See instructions before completing this part.)

Note. Skip lines 15 through 25 if you only have a credit carryforward from 2010.

15 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . 15

16 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . 16

17 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . . 17

18 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . 18

19 Add lines 15 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Multiply line 19 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . . 20

21 a Qualified fuel cell property. Was qualified fuel cell property installed on or in connection with your 

main home located in the United States? (See instructions) . . . . . . . . . . . . ▶ 21a Yes No

Caution: If you checked the “No” box, you cannot take a credit for qualified fuel cell property. Skip 

lines 21b through 25.

b Print the complete address of the main home where you installed the fuel cell property.

Number and street Unit No.

City, State, and ZIP code

22 Qualified fuel cell property costs . . . . . . . . . . . . . 22

23 Multiply line 22 by 30% (.30) . . . . . . . . . . . . . . 23

24 Kilowatt capacity of property on line 22 above ▶ . x $1,000 24

25 Enter the smaller of line 23 or line 24 . . . . . . . . . . . . . . . . . . . . . 25

26 Credit carryforward from 2010. Enter the amount, if any, from your 2010 Form 5695, line 28 . . 26

27 Add lines 20, 25, and 26 . . . . . . . . . . . . . . . . . . . . . . . . . 27

28 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . 28 

29 1040 filers: Enter the total, if any, of your credits from Form 1040, 

lines 47 through 50; line 14 of this form; line 12 of the Line 11 

Worksheet in Pub. 972 (see instructions); Form 8396, line 9; 

Form 8859, line 9; Form 8834, line 23; Form 8910, line 22; 

Form 8936, line 15; and Schedule R, line 22.

1040NR filers: Enter the amount, if any, from Form 1040NR, lines 

45 through 47; line 14 of this form; line 12 of the Line 11

Worksheet in Pub. 972 (see instructions); Form 8396, line 9; 

Form 8859, line 9; Form 8834, line 23; Form 8910, line 22; and 

Form 8936, line 15.

} 29

30 Subtract line 29 from line 28. If zero or less, enter -0- here and on line 31 . . . . . . . . . 30

31 Residential energy efficient property credit. Enter the smaller of line 27 or line 30. Also include

this amount on Form 1040, line 52, or Form 1040NR, line 49 . . . . . . . . . . . . . 31

32 Credit carryforward to 2012. If line 31 is less than line 27, subtract 

line 31 from line 27 . . . . . . . . . . . . . . . . . 32

Form 5695 (2011)

105,554

57,467

12,073

70,673

209,981

209,981

5,540

5,540

5,542

5,539

134,014

339,737

468,468

3,810,382

296,001

109,864
Form 5695 (2011) Page 2 

Part II Residential Energy Efficient Property Credit (See instructions before completing this part.)

Note. Skip lines 15 through 25 if you only have a credit carryforward from 2010.

15 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . 15

16 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . 16

17 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . . 17

18 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . 18

19 Add lines 15 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Multiply line 19 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . . 20

21 a Qualified fuel cell property. Was qualified fuel cell property installed on or in connection with your 

main home located in the United States? (See instructions) . . . . . . . . . . . . ▶ 21a Yes No

Caution: If you checked the “No” box, you cannot take a credit for qualified fuel cell property. Skip 

lines 21b through 25.

b Print the complete address of the main home where you installed the fuel cell property.

Number and street Unit No.

City, State, and ZIP code

22 Qualified fuel cell property costs . . . . . . . . . . . . . 22

23 Multiply line 22 by 30% (.30) . . . . . . . . . . . . . . 23

24 Kilowatt capacity of property on line 22 above ▶ . x $1,000 24

25 Enter the smaller of line 23 or line 24 . . . . . . . . . . . . . . . . . . . . . 25

26 Credit carryforward from 2010. Enter the amount, if any, from your 2010 Form 5695, line 28 . . 26

27 Add lines 20, 25, and 26 . . . . . . . . . . . . . . . . . . . . . . . . . 27

28 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . 28 

29 1040 filers: Enter the total, if any, of your credits from Form 1040, 

lines 47 through 50; line 14 of this form; line 12 of the Line 11 

Worksheet in Pub. 972 (see instructions); Form 8396, line 9; 

Form 8859, line 9; Form 8834, line 23; Form 8910, line 22; 

Form 8936, line 15; and Schedule R, line 22.

1040NR filers: Enter the amount, if any, from Form 1040NR, lines 

45 through 47; line 14 of this form; line 12 of the Line 11

Worksheet in Pub. 972 (see instructions); Form 8396, line 9; 

Form 8859, line 9; Form 8834, line 23; Form 8910, line 22; and 

Form 8936, line 15.

} 29

30 Subtract line 29 from line 28. If zero or less, enter -0- here and on line 31 . . . . . . . . . 30

31 Residential energy efficient property credit. Enter the smaller of line 27 or line 30. Also include

this amount on Form 1040, line 52, or Form 1040NR, line 49 . . . . . . . . . . . . . 31

32 Credit carryforward to 2012. If line 31 is less than line 27, subtract 

line 31 from line 27 . . . . . . . . . . . . . . . . . 32

Form 5695 (2011)

1,488,515

275,426

38,242

1,215,451

3,017,634

905,305

15,136

4,542

1,560,622

2,591

316,795

1,224,691

406,764

52,312,943

921,056

303,635

143 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
144 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 5884

Department of the Treasury 

Internal Revenue Service

Work Opportunity Credit

▶ Attach to your tax return.

OMB No. 1545-0219

2011

Attachment 

Sequence No. 77

Name(s) shown on return Identifying number

1 Enter on the applicable line below the total qualified first- or second-year wages paid 

or incurred during the tax year, and multiply by the percentage shown, for services of 

employees who are certified as members of a targeted group.

a Qualified first-year wages of employees who worked 

for you at least 120 hours but fewer than 400 hours . $ × 25% (.25) 1a

b Qualified first-year wages of employees who worked 

for you at least 400 hours . . . . . . . . . . $ × 40% (.40) 1b

c Qualified second-year wages of employees certified as 

long-term family assistance recipients . . . . . . $ × 50% (.50) 1c

2 Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to 

salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Work opportunity credit from partnerships, S corporations, cooperatives, estates, and 

trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S 

corporations, stop here and report this amount on Schedule K. All others, stop here 

and report this amount on Form 3800, line 4b . . . . . . . . . . . . . . . 4

5 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on 

Form 3800, line 4b . . . . . . . . . . . . . . . . . . . . . . . . . 6

General Instructions

Section references are to the Internal Revenue Code unless 

otherwise noted.

What's New

• The work opportunity credit expired for employees not 

certified as qualified veterans who began work after 2011. 

Do not report wages paid or incurred to these employees on 

Form 5884 unless the credit is extended. See www.irs.gov/

form5884 for the latest information about this credit.

• The VOW to Hire Heroes Act of 2011 (a) expanded the 

definition of “qualified veteran” to include certain 

unemployed qualified veterans who begin work after 

November 21, 2011, and before 2013, (b) increased the 

amount of qualified first-year wages used to figure the credit 

for certain qualified veterans, and (c) extended the credit to 

cover all employees certified as qualified veterans who begin 

work after 2011 and before 2013.

• The Act also allows qualified tax-exempt organizations to 

claim the credit against certain employment taxes for 

qualified veterans who begin work after November 21, 2011, 

and before 2013 (see Form 5884-C, Work Opportunity Credit 

for Qualified Tax-Exempt Organizations Hiring Qualified 

Veterans).

• Renewal community designations expired at the end of 

2009. Wages paid or incurred for services performed after 

2009 by a designated community resident or summer youth 

employee who lived in a renewal community may no longer 

qualify for the work opportunity credit unless the designation 

is extended.

• The carryforwards, carrybacks, and passive activity 

limitations for this credit are no longer reported on this form; 

instead, they must be reported on Form 3800, General 

Business Credit.

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 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.

Taxpayers, other than partnerships, S corporations, 

cooperatives, estates, or trusts, 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 Form 3800. 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13570D Form 5884 (2011) 

Total Forms Filed = 29,846

168

329

349

28,056

48

28,333
Form 5884

Department of the Treasury 

Internal Revenue Service

Work Opportunity Credit

▶ Attach to your tax return.

OMB No. 1545-0219

2011

Attachment 

Sequence No. 77

Name(s) shown on return Identifying number

1 Enter on the applicable line below the total qualified first- or second-year wages paid 

or incurred during the tax year, and multiply by the percentage shown, for services of 

employees who are certified as members of a targeted group.

a Qualified first-year wages of employees who worked 

for you at least 120 hours but fewer than 400 hours . $ × 25% (.25) 1a

b Qualified first-year wages of employees who worked 

for you at least 400 hours . . . . . . . . . . $ × 40% (.40) 1b

c Qualified second-year wages of employees certified as 

long-term family assistance recipients . . . . . . $ × 50% (.50) 1c

2 Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to 

salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Work opportunity credit from partnerships, S corporations, cooperatives, estates, and 

trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S 

corporations, stop here and report this amount on Schedule K. All others, stop here 

and report this amount on Form 3800, line 4b . . . . . . . . . . . . . . . 4

5 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on 

Form 3800, line 4b . . . . . . . . . . . . . . . . . . . . . . . . . 6

General Instructions

Section references are to the Internal Revenue Code unless 

otherwise noted.

What's New

• The work opportunity credit expired for employees not 

certified as qualified veterans who began work after 2011. 

Do not report wages paid or incurred to these employees on 

Form 5884 unless the credit is extended. See www.irs.gov/

form5884 for the latest information about this credit.

• The VOW to Hire Heroes Act of 2011 (a) expanded the 

definition of “qualified veteran” to include certain 

unemployed qualified veterans who begin work after 

November 21, 2011, and before 2013, (b) increased the 

amount of qualified first-year wages used to figure the credit 

for certain qualified veterans, and (c) extended the credit to 

cover all employees certified as qualified veterans who begin 

work after 2011 and before 2013.

• The Act also allows qualified tax-exempt organizations to 

claim the credit against certain employment taxes for 

qualified veterans who begin work after November 21, 2011, 

and before 2013 (see Form 5884-C, Work Opportunity Credit 

for Qualified Tax-Exempt Organizations Hiring Qualified 

Veterans).

• Renewal community designations expired at the end of 

2009. Wages paid or incurred for services performed after 

2009 by a designated community resident or summer youth 

employee who lived in a renewal community may no longer 

qualify for the work opportunity credit unless the designation 

is extended.

• The carryforwards, carrybacks, and passive activity 

limitations for this credit are no longer reported on this form; 

instead, they must be reported on Form 3800, General 

Business Credit.

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 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.

Taxpayers, other than partnerships, S corporations, 

cooperatives, estates, or trusts, 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 Form 3800. 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13570D Form 5884 (2011) 

Total Forms Filed = 29,846

727

6,677

7,938

197,589

534

205,527

145 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
146 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 5884-B

(December 2010)

Department of the Treasury 

Internal Revenue Service

New Hire Retention Credit

▶ Attach to your tax return. 

▶ Use Part II to list additional retained workers.

OMB No. 1545-2202

Attachment 

Sequence No. 65

Name(s) shown on return Identifying number

A credit of up to $1,000 is allowed for each retained worker. A retained worker generally is a qualified employee (see instructions) 

whose first 52 consecutive weeks of employment ended in the current tax year. However, the worker's wages (as defined for income 

tax withholding purposes) for the second 26 consecutive weeks must equal at least 80% of the worker's wages for the first 26 

consecutive weeks.

Part I New Hire Retention Credit for Retained Workers

Use a separate column for each retained worker. 

If you need more columns, use Part II and include 

the totals on line 10.

(a) 

Retained 

Worker 

No. 1 

(b) 

Retained 

Worker 

No. 2 

 

(c) 

Retained 

Worker 

No. 3 

1 Enter the retained worker's social security number . 1

2 Enter the first date of employment from the retained 

worker's Form W-11 or similar statement . . . . 2 / / 2010 / / 2010 / / 2010

3 Enter the retained worker's wages for the first 26 

consecutive weeks of employment . . . . . . 3

4 Multiply line 3 by 80% (.80) . . . . . . . . . 4

5 Enter the retained worker's wages for the second 26 

consecutive weeks of employment. If line 4 is larger 

than this amount, the qualified employee is not a 

retained worker and should not be listed on this form 5

6 Add lines 3 and 5 . . . . . . . . . . . . 6

7 Multiply line 6 by 6.2% (.062) . . . . . . . . 7

8 Maximum credit allowable . . . . . . . . . 8

9 Enter the smaller of line 7 or line 8 . . . . . . 9

10 Add columns (a) through (c) on line 9 above and columns (a) through (c) on lines 9 of any attached 

Parts II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Enter the total number of retained workers for whom you are receiving a 

credit on line 10 (see instructions) . . . . . . . . . . . . . 11

12 New hire retention credit from partnerships and S corporations (see instructions) . . . . . . 12

13 Current year credit. Add lines 10 and 12. Partnerships and S corporations, report this amount on

Schedule K; all others, report this amount on the applicable line of Form 3800 (e.g., line 1aa of the

2010 Form 3800) . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

For Paperwork Reduction Act Notice, see instructions. Cat. No. 55035V Form 5884-B (12-2010)

Total Forms Filed = 5,101

4,055 943 383

4,052 939 380

4,043 932 372

4,046 935 375

4,043 932 372

4,043 932 372

4,060

1,076

5,036

4,125
Form 5884-B

(December 2010)

Department of the Treasury 

Internal Revenue Service

New Hire Retention Credit

▶ Attach to your tax return. 

▶ Use Part II to list additional retained workers.

OMB No. 1545-2202

Attachment 

Sequence No. 65

Name(s) shown on return Identifying number

A credit of up to $1,000 is allowed for each retained worker. A retained worker generally is a qualified employee (see instructions) 

whose first 52 consecutive weeks of employment ended in the current tax year. However, the worker's wages (as defined for income 

tax withholding purposes) for the second 26 consecutive weeks must equal at least 80% of the worker's wages for the first 26 

consecutive weeks.

Part I New Hire Retention Credit for Retained Workers

Use a separate column for each retained worker. 

If you need more columns, use Part II and include 

the totals on line 10.

(a) 

Retained 

Worker 

No. 1 

(b) 

Retained 

Worker 

No. 2 

 

(c) 

Retained 

Worker 

No. 3 

1 Enter the retained worker's social security number . 1

2 Enter the first date of employment from the retained 

worker's Form W-11 or similar statement . . . . 2 / / 2010 / / 2010 / / 2010

3 Enter the retained worker's wages for the first 26 

consecutive weeks of employment . . . . . . 3

4 Multiply line 3 by 80% (.80) . . . . . . . . . 4

5 Enter the retained worker's wages for the second 26 

consecutive weeks of employment. If line 4 is larger 

than this amount, the qualified employee is not a 

retained worker and should not be listed on this form 5

6 Add lines 3 and 5 . . . . . . . . . . . . 6

7 Multiply line 6 by 6.2% (.062) . . . . . . . . 7

8 Maximum credit allowable . . . . . . . . . 8

9 Enter the smaller of line 7 or line 8 . . . . . . 9

10 Add columns (a) through (c) on line 9 above and columns (a) through (c) on lines 9 of any attached 

Parts II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Enter the total number of retained workers for whom you are receiving a 

credit on line 10 (see instructions) . . . . . . . . . . . . . 11

12 New hire retention credit from partnerships and S corporations (see instructions) . . . . . . 12

13 Current year credit. Add lines 10 and 12. Partnerships and S corporations, report this amount on

Schedule K; all others, report this amount on the applicable line of Form 3800 (e.g., line 1aa of the

2010 Form 3800) . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

For Paperwork Reduction Act Notice, see instructions. Cat. No. 55035V Form 5884-B (12-2010)

Total Forms Filed = 5,101

35,579 9,220 3,466

28,462 7,376 2,773

43,465 10,732 3,624

79,027 19,944 7,082

4,899 1,237 439

3,164 814 270

6,673

3,058

9,731

8,972

147 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
148 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 5884-B (12-2010) Attachment Sequence No. 65 Page 2

Name(s) shown on return. Do not enter name and identifying number if shown on other side. Identifying number

Part II Continuation Sheet for Additional Retained Workers

Use a separate column for each retained worker. Keep track of the 

number of workers listed by entering a number at the top of each 

column. For example, the first retained worker listed on the first attached 

Part II would be Retained Worker No. 4. If you need more columns, use 

additional copies of Part II. Include the totals from columns (a) through 

(c) of all lines 9 from all copies of Part II on Part I, line 10.

(a) 

Retained 

Worker 

No.

(b) 

Retained 

Worker

No.

(c) 

Retained 

Worker

No.

1 Enter the retained worker's social security number . 1

2 Enter the first date of employment from the retained 

worker's Form W-11 or similar statement 2 / / 2010 / / 2010 / / 2010

3 Enter the retained worker's wages for the first 26 

consecutive weeks of employment . . . . . . 3

4 Multiply line 3 by 80% (.80) . . . . . . . . . 4

5 Enter the retained worker's wages for the second 26 

consecutive weeks of employment. If line 4 is larger 

than this amount, the qualified employee is not a 

retained worker and should not be listed on this form 5

6 Add lines 3 and 5 . . . . . . . . . . . . 6

7 Multiply line 6 by 6.2% (.062) . . . . . . . . 7

8 Maximum credit allowable . . . . . . . . . 8

9 Enter the smaller of line 7 or line 8 . . . . . . 9

(a) 

Retained 

Worker

No.

(b) 

Retained 

Worker

No.

(c) 

Retained 

Worker

No.

1 Enter the retained worker's social security number 1

2 Enter the first date of employment from the retained 

worker's Form W-11 or similar statement 2 / / 2010 / / 2010 / / 2010

3 Enter the retained worker's wages for the first 26 

consecutive weeks of employment . . . . . . 3

4 Multiply line 3 by 80% (.80) . . . . . . . . . 4

5 Enter the retained worker's wages for the second 26 

consecutive weeks of employment. If line 4 is larger 

than this amount, the qualified employee is not a 

retained worker and should not be listed on this form 5

6 Add lines 3 and 5 . . . . . . . . . . . . 6

7 Multiply line 6 by 6.2% (.062) . . . . . . . . 7

8 Maximum credit allowable . . . . . . . . . 8

9 Enter the smaller of line 7 or line 8 . . . . . . 9

(a) 

Retained 

Worker

No.

(b) 

Retained 

Worker

No.

(c) 

Retained 

Worker

No.

1 Enter the retained worker's social security number . 1

2 Enter the first date of employment from the retained 

worker's Form W-11 or similar statement 2 / / 2010 / / 2010 / / 2010

3 Enter the retained worker's wages for the first 26 

consecutive weeks of employment . . . . . . 3

4 Multiply line 3 by 80% (.80) . . . . . . . . . 4

5 Enter the retained worker's wages for the second 26 

consecutive weeks of employment. If line 4 is larger 

than this amount, the qualified employee is not a 

retained worker and should not be listed on this form 5

6 Add lines 3 and 5 . . . . . . . . . . . . 6

7 Multiply line 6 by 6.2% (.062) . . . . . . . . 7

8 Maximum credit allowable . . . . . . . . . 8

9 Enter the smaller of line 7 or line 8 . . . . . . 9

Form 5884-B (12-2010)
Form 5884-B (12-2010) Attachment Sequence No. 65 Page 2

Name(s) shown on return. Do not enter name and identifying number if shown on other side. Identifying number

Part II Continuation Sheet for Additional Retained Workers

Use a separate column for each retained worker. Keep track of the 

number of workers listed by entering a number at the top of each 

column. For example, the first retained worker listed on the first attached 

Part II would be Retained Worker No. 4. If you need more columns, use 

additional copies of Part II. Include the totals from columns (a) through 

(c) of all lines 9 from all copies of Part II on Part I, line 10.

(a) 

Retained 

Worker 

No.

(b) 

Retained 

Worker

No.

(c) 

Retained 

Worker

No.

1 Enter the retained worker's social security number . 1

2 Enter the first date of employment from the retained 

worker's Form W-11 or similar statement 2 / / 2010 / / 2010 / / 2010

3 Enter the retained worker's wages for the first 26 

consecutive weeks of employment . . . . . . 3

4 Multiply line 3 by 80% (.80) . . . . . . . . . 4

5 Enter the retained worker's wages for the second 26 

consecutive weeks of employment. If line 4 is larger 

than this amount, the qualified employee is not a 

retained worker and should not be listed on this form 5

6 Add lines 3 and 5 . . . . . . . . . . . . 6

7 Multiply line 6 by 6.2% (.062) . . . . . . . . 7

8 Maximum credit allowable . . . . . . . . . 8

9 Enter the smaller of line 7 or line 8 . . . . . . 9

(a) 

Retained 

Worker

No.

(b) 

Retained 

Worker

No.

(c) 

Retained 

Worker

No.

1 Enter the retained worker's social security number 1

2 Enter the first date of employment from the retained 

worker's Form W-11 or similar statement 2 / / 2010 / / 2010 / / 2010

3 Enter the retained worker's wages for the first 26 

consecutive weeks of employment . . . . . . 3

4 Multiply line 3 by 80% (.80) . . . . . . . . . 4

5 Enter the retained worker's wages for the second 26 

consecutive weeks of employment. If line 4 is larger 

than this amount, the qualified employee is not a 

retained worker and should not be listed on this form 5

6 Add lines 3 and 5 . . . . . . . . . . . . 6

7 Multiply line 6 by 6.2% (.062) . . . . . . . . 7

8 Maximum credit allowable . . . . . . . . . 8

9 Enter the smaller of line 7 or line 8 . . . . . . 9

(a) 

Retained 

Worker

No.

(b) 

Retained 

Worker

No.

(c) 

Retained 

Worker

No.

1 Enter the retained worker's social security number . 1

2 Enter the first date of employment from the retained 

worker's Form W-11 or similar statement 2 / / 2010 / / 2010 / / 2010

3 Enter the retained worker's wages for the first 26 

consecutive weeks of employment . . . . . . 3

4 Multiply line 3 by 80% (.80) . . . . . . . . . 4

5 Enter the retained worker's wages for the second 26 

consecutive weeks of employment. If line 4 is larger 

than this amount, the qualified employee is not a 

retained worker and should not be listed on this form 5

6 Add lines 3 and 5 . . . . . . . . . . . . 6

7 Multiply line 6 by 6.2% (.062) . . . . . . . . 7

8 Maximum credit allowable . . . . . . . . . 8

9 Enter the smaller of line 7 or line 8 . . . . . . 9

Form 5884-B (12-2010)

149 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
150 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 32

Name(s) shown on Form 1040 or Form 1040NR Your social security number 

Part I Alternative Minimum Taxable Income (See instructions for how to complete each line.) 

1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41, and go to line 2. Otherwise, enter the 

amount from Form 1040, line 38, and go to line 7. (If less than zero, enter as a negative amount.) . . . . . 1 

2 Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (.025) of Form 1040, line 38. If 

zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Taxes from Schedule A (Form 1040), line 9 . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet in the instructions for this line . 4 

5 Miscellaneous deductions from Schedule A (Form 1040), line 27 . . . . . . . . . . . . . . . 5 

6 Skip this line. It is reserved for future use . . . . . . . . . . . . . . . . . . . . . . 6 

7 Tax refund from Form 1040, line 10 or line 21 . . . . . . . . . . . . . . . . . . . . 7 ( )

8 Investment interest expense (difference between regular tax and AMT) . . . . . . . . . . . . . 8

9 Depletion (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . . 9

10 Net operating loss deduction from Form 1040, line 21. Enter as a positive amount . . . . . . . . . 10 

11 Alternative tax net operating loss deduction . . . . . . . . . . . . . . . . . . . . . 11 ( )

12 Interest from specified private activity bonds exempt from the regular tax . . . . . . . . . . . . 12

13 Qualified small business stock (7% of gain excluded under section 1202) . . . . . . . . . . . . 13

14 Exercise of incentive stock options (excess of AMT income over regular tax income) . . . . . . . . . 14 

15 Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) . . . . . . . . . . . 15

16 Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) . . . . . . . . . . . 16 

17 Disposition of property (difference between AMT and regular tax gain or loss) . . . . . . . . . . . 17

18 Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) . . . . . . 18 

19 Passive activities (difference between AMT and regular tax income or loss) . . . . . . . . . . . 19

20 Loss limitations (difference between AMT and regular tax income or loss) . . . . . . . . . . . . 20

21 Circulation costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . . 21 

22 Long-term contracts (difference between AMT and regular tax income) . . . . . . . . . . . . . 22

23 Mining costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . 23

24 Research and experimental costs (difference between regular tax and AMT) . . . . . . . . . . . 24

25 Income from certain installment sales before January 1, 1987. . . . . . . . . . . . . . . . 25 ( )

26 Intangible drilling costs preference . . . . . . . . . . . . . . . . . . . . . . . 26 

27 Other adjustments, including income-based related adjustments . . . . . . . . . . . . . . 27 

28 Alternative minimum taxable income. Combine lines 1 through 27. (If married filing separately and line 28 is 

more than $223,900, see instructions.) . . . . . . . . . . . . . . . . . . . . . . 28

Part II Alternative Minimum Tax (AMT) 

29 Exemption. (If you were under age 24 at the end of 2011, see instructions.) 

IF your filing status is . . . AND line 28 is not over . . . THEN enter on line 29 . . . 

Single or head of household . . . . . $112,500 . . . . . . $48,450

Married filing jointly or qualifying widow(er) . 150,000 . . . . . . 74,450

Married filing separately. . . . . . . 75,000 . . . . . . 37,225 } . . .

If line 28 is over the amount shown above for your filing status, see instructions. 

29

30 Subtract line 29 from line 28. If more than zero, go to line 31. If zero or less, enter -0- here and on lines 31, 33, 

and 35, and go to line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . 30

31 • If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter. 

• If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends 

on Form 1040, line 9b; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040) (as refigured 

for the AMT, if necessary), complete Part III on the back and enter the amount from line 54 here. 

• 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 instructions) . . . . . . . . . . . . . . . . 32

33 Tentative minimum tax. Subtract line 32 from line 31 . . . . . . . . . . . . . . . . . . 33

34 Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040, 

line 47). If you used Schedule J to figure your tax, the amount from line 44 of Form 1040 must be refigured 

without using Schedule J (see instructions) . . . . . . . . . . . . . . . . . . . . . 34

35 AMT. Subtract line 34 from line 33. If zero or less, enter -0-. Enter here and on Form 1040, line 45 . . . . . 35

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13600G Form 6251 (2011) 

Total Forms Filed = 10,166,173

10,161,843

1,035,573

7,599,548

129,506

1,991,852

3,014,990

195,923

39,429

247,317

126,658

1,067,813

5,108

16,887

186,250

530

627,491

1,875,933

1,437,925

407,350

1,695

5,450

11,070

2,227

353

2,674

237,457

10,160,619

9,261,152

6,955,347

6,837,272

2,225,586

6,791,344

8,897,479

4,244,224
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

2011

Attachment 

Sequence No. 32

Name(s) shown on Form 1040 or Form 1040NR Your social security number 

Part I Alternative Minimum Taxable Income (See instructions for how to complete each line.) 

1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41, and go to line 2. Otherwise, enter the 

amount from Form 1040, line 38, and go to line 7. (If less than zero, enter as a negative amount.) . . . . . 1 

2 Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (.025) of Form 1040, line 38. If 

zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Taxes from Schedule A (Form 1040), line 9 . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet in the instructions for this line . 4 

5 Miscellaneous deductions from Schedule A (Form 1040), line 27 . . . . . . . . . . . . . . . 5 

6 Skip this line. It is reserved for future use . . . . . . . . . . . . . . . . . . . . . . 6 

7 Tax refund from Form 1040, line 10 or line 21 . . . . . . . . . . . . . . . . . . . . 7 ( )

8 Investment interest expense (difference between regular tax and AMT) . . . . . . . . . . . . . 8

9 Depletion (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . . 9

10 Net operating loss deduction from Form 1040, line 21. Enter as a positive amount . . . . . . . . . 10 

11 Alternative tax net operating loss deduction . . . . . . . . . . . . . . . . . . . . . 11 ( )

12 Interest from specified private activity bonds exempt from the regular tax . . . . . . . . . . . . 12

13 Qualified small business stock (7% of gain excluded under section 1202) . . . . . . . . . . . . 13

14 Exercise of incentive stock options (excess of AMT income over regular tax income) . . . . . . . . . 14 

15 Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) . . . . . . . . . . . 15

16 Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) . . . . . . . . . . . 16 

17 Disposition of property (difference between AMT and regular tax gain or loss) . . . . . . . . . . . 17

18 Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) . . . . . . 18 

19 Passive activities (difference between AMT and regular tax income or loss) . . . . . . . . . . . 19

20 Loss limitations (difference between AMT and regular tax income or loss) . . . . . . . . . . . . 20

21 Circulation costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . . 21 

22 Long-term contracts (difference between AMT and regular tax income) . . . . . . . . . . . . . 22

23 Mining costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . 23

24 Research and experimental costs (difference between regular tax and AMT) . . . . . . . . . . . 24

25 Income from certain installment sales before January 1, 1987. . . . . . . . . . . . . . . . 25 ( )

26 Intangible drilling costs preference . . . . . . . . . . . . . . . . . . . . . . . 26 

27 Other adjustments, including income-based related adjustments . . . . . . . . . . . . . . 27 

28 Alternative minimum taxable income. Combine lines 1 through 27. (If married filing separately and line 28 is 

more than $223,900, see instructions.) . . . . . . . . . . . . . . . . . . . . . . 28

Part II Alternative Minimum Tax (AMT) 

29 Exemption. (If you were under age 24 at the end of 2011, see instructions.) 

IF your filing status is . . . AND line 28 is not over . . . THEN enter on line 29 . . . 

Single or head of household . . . . . $112,500 . . . . . . $48,450

Married filing jointly or qualifying widow(er) . 150,000 . . . . . . 74,450

Married filing separately. . . . . . . 75,000 . . . . . . 37,225 } . . .

If line 28 is over the amount shown above for your filing status, see instructions. 

29

30 Subtract line 29 from line 28. If more than zero, go to line 31. If zero or less, enter -0- here and on lines 31, 33, 

and 35, and go to line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . 30

31 • If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter. 

• If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends 

on Form 1040, line 9b; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040) (as refigured 

for the AMT, if necessary), complete Part III on the back and enter the amount from line 54 here. 

• 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 instructions) . . . . . . . . . . . . . . . . 32

33 Tentative minimum tax. Subtract line 32 from line 31 . . . . . . . . . . . . . . . . . . 33

34 Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040, 

line 47). If you used Schedule J to figure your tax, the amount from line 44 of Form 1040 must be refigured 

without using Schedule J (see instructions) . . . . . . . . . . . . . . . . . . . . . 34

35 AMT. Subtract line 34 from line 33. If zero or less, enter -0-. Enter here and on Form 1040, line 45 . . . . . 35

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13600G Form 6251 (2011) 

Total Forms Filed = 10,166,173

1,962,284,385

2,015,145

198,165,771

731,904

30,756,072

9,524,665

-711,994

470,215

77,199,365

13,594,189

1,453,649

94,023

1,814,056

1,325,987

428

-2,466,824

-1,938,996

786,159

-1,167,115

8,111

-197,896

109,430

-117,806

3,199

344,208

253,491

2,248,861,888

503,671,327

1,882,773,926

465,299,660

14,653,104

450,689,481

448,965,100

30,476,201

151 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
152 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 6251 (2011) Page 2 

Part III Tax Computation Using Maximum Capital Gains Rates 

Complete Part III only if you are required to do so by line 31 or by the Foreign Earned Income Tax Worksheet in the instructions.

36 Enter the amount from Form 6251, line 30. If you are filing Form 2555 or 2555-EZ, enter the amount from line 3 

of the worksheet in the instructions for this line . . . . . . . . . . . . . . . . . . . . 36

37 Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax 

Worksheet in the instructions for Form 1040, line 44, or the amount from line 13 of 

the Schedule D Tax Worksheet in the instructions for Schedule D (Form 1040), 

whichever applies (as refigured for the AMT, if necessary) (see instructions). If you 

are filing Form 2555 or 2555-EZ, see instructions for the amount to enter . . . 37 

38 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if 

necessary) (see instructions). If you are filing Form 2555 or 2555-EZ, see 

instructions for the amount to enter . . . . . . . . . . . . . . 38 

39 If you did not complete a Schedule D Tax Worksheet for the regular tax or the 

AMT, enter the amount from line 37. Otherwise, add lines 37 and 38, and enter 

the smaller of that result or the amount from line 10 of the Schedule D Tax 

Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555 or 

2555-EZ, see instructions for the amount to enter . . . . . . . . . . 39

40 Enter the smaller of line 36 or line 39 . . . . . . . . . . . . . . . . . . . . . . . 40

41 Subtract line 40 from line 36 . . . . . . . . . . . . . . . . . . . . . . . . . 41

42 If line 41 is $175,000 or less ($87,500 or less if married filing separately), multiply line 41 by 26% (.26). Otherwise, 

multiply line 41 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . ▶ 42 

43 Enter: 

• $69,000 if married filing jointly or qualifying widow(er), 

• $34,500 if single or married filing separately, or 

• $46,250 if head of household. } . . . . . . . 43

44 Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax 

Worksheet in the instructions for Form 1040, line 44, or the amount from line 14 of 

the Schedule D Tax Worksheet in the instructions for Schedule D (Form 1040), 

whichever applies (as figured for the regular tax). If you did not complete either 

worksheet for the regular tax, enter -0- . . . . . . . . . . . . . 44

45 Subtract line 44 from line 43. If zero or less, enter -0- . . . . . . . . . 45 

46 Enter the smaller of line 36 or line 37 . . . . . . . . . . . . . 46 

47 Enter the smaller of line 45 or line 46 . . . . . . . . . . . . . 47

48 Subtract line 47 from line 46 . . . . . . . . . . . . . . . . 48 

49 Multiply line 48 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . ▶ 49

If line 38 is zero or blank, skip lines 50 and 51 and go to line 52. Otherwise, go to line 50. 

50 Subtract line 46 from line 40 . . . . . . . . . . . . . . . . 50 

51 Multiply line 50 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . ▶ 51 

52 Add lines 42, 49, and 51 . . . . . . . . . . . . . . . . . . . . . . . . . . 52

53 If line 36 is $175,000 or less ($87,500 or less if married filing separately), multiply line 36 by 26% (.26). Otherwise, 

multiply line 36 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . . 53

54 Enter the smaller of line 52 or line 53 here and on line 31. If you are filing Form 2555 or 2555-EZ, do not enter 

this amount on line 31. Instead, enter it on line 4 of the worksheet in the instructions for line 31 . . . . . 54 

Form 6251 (2011) 

4,534,465

158,964

4,534,012

4,052,999

3,933,898

117,043

4,280,721
Form 6251 (2011) Page 2 

Part III Tax Computation Using Maximum Capital Gains Rates 

Complete Part III only if you are required to do so by line 31 or by the Foreign Earned Income Tax Worksheet in the instructions.

36 Enter the amount from Form 6251, line 30. If you are filing Form 2555 or 2555-EZ, enter the amount from line 3 

of the worksheet in the instructions for this line . . . . . . . . . . . . . . . . . . . . 36

37 Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax 

Worksheet in the instructions for Form 1040, line 44, or the amount from line 13 of 

the Schedule D Tax Worksheet in the instructions for Schedule D (Form 1040), 

whichever applies (as refigured for the AMT, if necessary) (see instructions). If you 

are filing Form 2555 or 2555-EZ, see instructions for the amount to enter . . . 37 

38 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if 

necessary) (see instructions). If you are filing Form 2555 or 2555-EZ, see 

instructions for the amount to enter . . . . . . . . . . . . . . 38 

39 If you did not complete a Schedule D Tax Worksheet for the regular tax or the 

AMT, enter the amount from line 37. Otherwise, add lines 37 and 38, and enter 

the smaller of that result or the amount from line 10 of the Schedule D Tax 

Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555 or 

2555-EZ, see instructions for the amount to enter . . . . . . . . . . 39

40 Enter the smaller of line 36 or line 39 . . . . . . . . . . . . . . . . . . . . . . . 40

41 Subtract line 40 from line 36 . . . . . . . . . . . . . . . . . . . . . . . . . 41

42 If line 41 is $175,000 or less ($87,500 or less if married filing separately), multiply line 41 by 26% (.26). Otherwise, 

multiply line 41 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . ▶ 42 

43 Enter: 

• $69,000 if married filing jointly or qualifying widow(er), 

• $34,500 if single or married filing separately, or 

• $46,250 if head of household. } . . . . . . . 43

44 Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax 

Worksheet in the instructions for Form 1040, line 44, or the amount from line 14 of 

the Schedule D Tax Worksheet in the instructions for Schedule D (Form 1040), 

whichever applies (as figured for the regular tax). If you did not complete either 

worksheet for the regular tax, enter -0- . . . . . . . . . . . . . 44

45 Subtract line 44 from line 43. If zero or less, enter -0- . . . . . . . . . 45 

46 Enter the smaller of line 36 or line 37 . . . . . . . . . . . . . 46 

47 Enter the smaller of line 45 or line 46 . . . . . . . . . . . . . 47

48 Subtract line 47 from line 46 . . . . . . . . . . . . . . . . 48 

49 Multiply line 48 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . ▶ 49

If line 38 is zero or blank, skip lines 50 and 51 and go to line 52. Otherwise, go to line 50. 

50 Subtract line 46 from line 40 . . . . . . . . . . . . . . . . 50 

51 Multiply line 50 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . ▶ 51 

52 Add lines 42, 49, and 51 . . . . . . . . . . . . . . . . . . . . . . . . . . 52

53 If line 36 is $175,000 or less ($87,500 or less if married filing separately), multiply line 36 by 26% (.26). Otherwise, 

multiply line 36 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . . 53

54 Enter the smaller of line 52 or line 53 here and on line 31. If you are filing Form 2555 or 2555-EZ, do not enter 

this amount on line 31. Instead, enter it on line 4 of the worksheet in the instructions for line 31 . . . . . 54 

Form 6251 (2011) 

376,580,452

7,770,227

383,944,259

311,271,984

50,751,007

1,256,755

409,430,680

153 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
154 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 79

Name(s) shown on return Identifying number

1 Description of property ▶ 

2 a Date acquired (mm/dd/yyyy) ▶ b Date sold (mm/dd/yyyy) ▶

3 Was the property sold to a related party (see instructions) after May 14, 1980? If “No,” skip line 4 . . . . Yes No

4 Was the property you sold to a related party a marketable security? If “Yes,” complete Part III. If “No,” 

complete Part III for the year of sale and the 2 years after the year of sale . . . . . . . . . . . . Yes No

Part I Gross Profit and Contract Price. Complete this part for the year of sale only.

5 Selling price including mortgages and other debts. Do not include interest, whether stated or unstated 5 

6 Mortgages, debts, and other liabilities the buyer assumed or took the

property subject to (see instructions) . . . . . . . . . . . 6 

7 Subtract line 6 from line 5. . . . . . . . . . . . . . . 7 

8 Cost or other basis of property sold . . . . . . . . . . . 8 

9 Depreciation allowed or allowable . . . . . . . . . . . . 9 

10 Adjusted basis. Subtract line 9 from line 8 . . . . . . . . . 10 

11 Commissions and other expenses of sale . . . . . . . . . 11 

12 Income recapture from Form 4797, Part III (see instructions) . . . 12 

13 Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Subtract line 13 from line 5. If zero or less, do not complete the rest of this form (see instructions) 14 

15 If the property described on line 1 above was your main home, enter the amount of your excluded

gain (see instructions). Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . 15 

16 Gross profit. Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . 16 

17 Subtract line 13 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . 17 

18 Contract price. Add line 7 and line 17 . . . . . . . . . . . . . . . . . . . . 18 

Part II Installment Sale Income. Complete this part for the year of sale and any year you receive a payment or have 

certain debts you must treat as a payment on installment obligations.

19 Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. For years after 

the year of sale, see instructions . . . . . . . . . . . . . . . . . . . . . . 19 

20 If this is the year of sale, enter the amount from line 17. Otherwise, enter -0- . . . . . . . . 20 

21 Payments received during year (see instructions). Do not include interest, whether stated or unstated 21 

22 Add lines 20 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . 22 

23 Payments received in prior years (see instructions). Do not include 

interest, whether stated or unstated . . . . . . . . . . . 23 

24 Installment sale income. Multiply line 22 by line 19 . . . . . . . . . . . . . . . . 24 

25 Enter the part of line 24 that is ordinary income under the recapture rules (see instructions) . . . 25 

26 Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 (see instructions). . . 26 

Part III Related Party Installment Sale Income. Do not complete if you received the final payment this tax year.

27 Name, address, and taxpayer identifying number of related party

28 Did the related party resell or dispose of the property (“second disposition”) during this tax year? . . . . . Yes No

29 If the answer to question 28 is “Yes,” complete lines 30 through 37 below unless one of the following conditions is met. Check the box that applies.

a The second disposition was more than 2 years after the first disposition (other than dispositions of 

marketable securities). If this box is checked, enter the date of disposition (mm/dd/yyyy) . . . . . ▶

b The first disposition was a sale or exchange of stock to the issuing corporation.

c The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition.

d The second disposition occurred after the death of the original seller or buyer.

e It can be established to the satisfaction of the IRS that tax avoidance was not a principal purpose for either of the

dispositions. If this box is checked, attach an explanation (see instructions).

30 Selling price of property sold by related party (see instructions) . . . . . . . . . . . . 30 

31 Enter contract price from line 18 for year of first sale . . . . . . . . . . . . . . . . 31

 32 Enter the smaller of line 30 or line 31 . . . . . . . . . . . . . . . . . . . . . 32

 33 Total payments received by the end of your 2011 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 (2011)

Total Forms Filed = 661,292

*

571,951

593,614

3,421

592,880

*

*

92,719

84,159

91,558

*

91,497

1,834

91,478

602,425

602,431

*

*

*

*

0

* Data not shown because of the small number of sample returns on which it is based.
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

2011

Attachment 

Sequence No. 79

Name(s) shown on return Identifying number

1 Description of property ▶ 

2 a Date acquired (mm/dd/yyyy) ▶ b Date sold (mm/dd/yyyy) ▶

3 Was the property sold to a related party (see instructions) after May 14, 1980? If “No,” skip line 4 . . . . Yes No

4 Was the property you sold to a related party a marketable security? If “Yes,” complete Part III. If “No,” 

complete Part III for the year of sale and the 2 years after the year of sale . . . . . . . . . . . . Yes No

Part I Gross Profit and Contract Price. Complete this part for the year of sale only.

5 Selling price including mortgages and other debts. Do not include interest, whether stated or unstated 5 

6 Mortgages, debts, and other liabilities the buyer assumed or took the

property subject to (see instructions) . . . . . . . . . . . 6 

7 Subtract line 6 from line 5. . . . . . . . . . . . . . . 7 

8 Cost or other basis of property sold . . . . . . . . . . . 8 

9 Depreciation allowed or allowable . . . . . . . . . . . . 9 

10 Adjusted basis. Subtract line 9 from line 8 . . . . . . . . . 10 

11 Commissions and other expenses of sale . . . . . . . . . 11 

12 Income recapture from Form 4797, Part III (see instructions) . . . 12 

13 Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Subtract line 13 from line 5. If zero or less, do not complete the rest of this form (see instructions) 14 

15 If the property described on line 1 above was your main home, enter the amount of your excluded

gain (see instructions). Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . 15 

16 Gross profit. Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . 16 

17 Subtract line 13 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . 17 

18 Contract price. Add line 7 and line 17 . . . . . . . . . . . . . . . . . . . . 18 

Part II Installment Sale Income. Complete this part for the year of sale and any year you receive a payment or have 

certain debts you must treat as a payment on installment obligations.

19 Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. For years after 

the year of sale, see instructions . . . . . . . . . . . . . . . . . . . . . . 19 

20 If this is the year of sale, enter the amount from line 17. Otherwise, enter -0- . . . . . . . . 20 

21 Payments received during year (see instructions). Do not include interest, whether stated or unstated 21 

22 Add lines 20 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . 22 

23 Payments received in prior years (see instructions). Do not include 

interest, whether stated or unstated . . . . . . . . . . . 23 

24 Installment sale income. Multiply line 22 by line 19 . . . . . . . . . . . . . . . . 24 

25 Enter the part of line 24 that is ordinary income under the recapture rules (see instructions) . . . 25 

26 Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 (see instructions). . . 26 

Part III Related Party Installment Sale Income. Do not complete if you received the final payment this tax year.

27 Name, address, and taxpayer identifying number of related party

28 Did the related party resell or dispose of the property (“second disposition”) during this tax year? . . . . . Yes No

29 If the answer to question 28 is “Yes,” complete lines 30 through 37 below unless one of the following conditions is met. Check the box that applies.

a The second disposition was more than 2 years after the first disposition (other than dispositions of 

marketable securities). If this box is checked, enter the date of disposition (mm/dd/yyyy) . . . . . ▶

b The first disposition was a sale or exchange of stock to the issuing corporation.

c The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition.

d The second disposition occurred after the death of the original seller or buyer.

e It can be established to the satisfaction of the IRS that tax avoidance was not a principal purpose for either of the

dispositions. If this box is checked, attach an explanation (see instructions).

30 Selling price of property sold by related party (see instructions) . . . . . . . . . . . . 30 

31 Enter contract price from line 18 for year of first sale . . . . . . . . . . . . . . . . 31

 32 Enter the smaller of line 30 or line 31 . . . . . . . . . . . . . . . . . . . . . 32

 33 Total payments received by the end of your 2011 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 (2011)

Total Forms Filed = 661,292

*

108,583,700

25,861,280

100,701

25,760,579

*

*

42,816,670

12,850,194

29,966,477

*

29,806,678

99,804

41,788,709

43,541,949

43,641,753

*

*

*

*

0

* Data not shown because of the small number of sample returns on which it is based.

155 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
156 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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 

2011

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 

11 a Enter the short-term portion of losses from line 10, column (h), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 11a ( )

b Enter the long-term portion of losses from line 10, column (h), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 11b ( )

Section B—Gains From Straddles 

(a) Description of property 

(b) Date 

entered 

into or 

acquired 

(c) Date 

closed out

or sold 

(d) Gross

sales price 

(e) Cost or other

basis plus 

expense of sale 

(f) Gain. If column

(d) is more than (e), 

enter difference. 

Otherwise, enter -0-

12 

13 a Enter the short-term portion of gains from line 12, column (f), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 13a 

b Enter the long-term portion of gains from line 12, column (f), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 13b 

Part III Unrecognized Gains From Positions Held on Last Day of Tax Year. Memo Entry Only (see instructions) 

(a) Description of property (b) Date

acquired 

(c) Fair market value on last 

business day of tax year 

(d) Cost or other basis

as adjusted 

(e) Unrecognized gain. 

If column (c) is more 

than (d), enter difference. 

Otherwise, enter -0-

14 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13715G Form 6781 (2011) 

Total Forms Filed = 656,345

654,406

1,737

2,759

652,330

3,399

641,898

650,307

650,307

1,944

272

1,291
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 

2011

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 

11 a Enter the short-term portion of losses from line 10, column (h), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 11a ( )

b Enter the long-term portion of losses from line 10, column (h), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 11b ( )

Section B—Gains From Straddles 

(a) Description of property 

(b) Date 

entered 

into or 

acquired 

(c) Date 

closed out

or sold 

(d) Gross

sales price 

(e) Cost or other

basis plus 

expense of sale 

(f) Gain. If column

(d) is more than (e), 

enter difference. 

Otherwise, enter -0-

12 

13 a Enter the short-term portion of gains from line 12, column (f), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 13a 

b Enter the long-term portion of gains from line 12, column (f), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 13b 

Part III Unrecognized Gains From Positions Held on Last Day of Tax Year. Memo Entry Only (see instructions) 

(a) Description of property (b) Date

acquired 

(c) Fair market value on last 

business day of tax year 

(d) Cost or other basis

as adjusted 

(e) Unrecognized gain. 

If column (c) is more 

than (d), enter difference. 

Otherwise, enter -0-

14 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13715G Form 6781 (2011) 

Total Forms Filed = 656,345

4,405,829

417,616

39,828

4,445,657

191,903

1,855,019

4,637,560

2,782,542

71,157

39,655

539,365

157 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
158 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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? 

Total Forms Filed = 7,486,832

4,155,688 7,428,226
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? 

Total Forms Filed = 7,486,832

32,384,862 31,816,692

159 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
160 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

5,481

97,846

80,819 6,270 71,013
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

230,408

15,483,433

4,867,144 993,994 4,253,234

161 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
162 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

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 2008 credit carryforward from line 16 of your 2010 Form 8396 . . . . . . . . 4 

5 Enter any 2009 credit carryforward from line 14 of your 2010 Form 8396 . . . . . . . . 5 

6 Enter any 2010 credit carryforward from line 17 of your 2010 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 2012. (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 2010 credit carryforward to 2012. Enter the smaller of line 6 or line 13 . . . . . . . . 14 

15 Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . 15 

16 2009 credit carryforward to 2012. Enter the smaller of line 5 or line 15 . . . . . . . . 16 

17 2011 credit carryforward to 2012. 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 (2011) 

Total Forms Filed = 55,137

48,810

*

*

8,036

50,833

50,066

45,763

* Data not shown because of the small number of sample returns on which it is based.
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

2011

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 2008 credit carryforward from line 16 of your 2010 Form 8396 . . . . . . . . 4 

5 Enter any 2009 credit carryforward from line 14 of your 2010 Form 8396 . . . . . . . . 5 

6 Enter any 2010 credit carryforward from line 17 of your 2010 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 2012. (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 2010 credit carryforward to 2012. Enter the smaller of line 6 or line 13 . . . . . . . . 14 

15 Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . 15 

16 2009 credit carryforward to 2012. Enter the smaller of line 5 or line 15 . . . . . . . . 16 

17 2011 credit carryforward to 2012. 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 (2011) 

Total Forms Filed = 55,137

77,897

*

*

4,175

90,094

252,758

54,872

* Data not shown because of the small number of sample returns on which it is based.

163 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
164 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 88

Name(s) shown on return Identifying number

Part I 2011 Passive Activity Loss

Caution: Complete Worksheets 1, 2, and 3 before completing Part I.

Rental Real Estate Activities With Active Participation (For the definition of active participation, see 

Special Allowance for Rental Real Estate Activities in the instructions.)

1 a Activities with net income (enter the amount from Worksheet 1, 

column (a)) . . . . . . . . . . . . . . . . . . 1a 

b Activities with net loss (enter the amount from Worksheet 1, column

(b)) . . . . . . . . . . . . . . . . . . . . . 1b ( )

c Prior years unallowed losses (enter the amount from Worksheet 1, 

column (c)) . . . . . . . . . . . . . . . . . . 1c ( )

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

Commercial Revitalization Deductions From Rental Real Estate Activities

2 a Commercial revitalization deductions from Worksheet 2, column (a) . 2a ( )

b Prior year unallowed commercial revitalization deductions from 

Worksheet 2, column (b) . . . . . . . . . . . . . . 2b ( )

c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . 2c ( )

All Other Passive Activities

3 a Activities with net income (enter the amount from Worksheet 3, 

column (a)) . . . . . . . . . . . . . . . . . . 3a 

b Activities with net loss (enter the amount from Worksheet 3, column

(b)) . . . . . . . . . . . . . . . . . . . . . 3b ( )

c Prior years unallowed losses (enter the amount from Worksheet 3, 

column (c)) . . . . . . . . . . . . . . . . . . 3c ( )

d Combine lines 3a, 3b, and 3c . . . . . . . . . . . . . . . . . . . . . . 3d

4 Combine lines 1d, 2c, and 3d. If this line is zero or more, stop here and include this form with

your return; all losses are allowed, including any prior year unallowed losses entered on line 1c, 

2b, or 3c. Report the losses on the forms and schedules normally used . . . . . . . . 4 

If line 4 is a loss and: • Line 1d is a loss, go to Part II. 

• Line 2c is a loss (and line 1d is zero or more), skip Part II and go to Part III. 

• Line 3d is a loss (and lines 1d and 2c are zero or more), skip Parts II and III and go to line 15.

Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete 

Part II or Part III. Instead, go to line 15.

Part II Special Allowance for Rental Real Estate Activities With Active Participation

Note: Enter all numbers in Part II as positive amounts. See instructions for an example.

5 Enter the smaller of the loss on line 1d or the loss on line 4 . . . . . . . . . . . . 5 

6 Enter $150,000. If married filing separately, see instructions . . 6 

7 Enter modified adjusted gross income, but not less than zero (see instructions) 7 

Note: If line 7 is greater than or equal to line 6, skip lines 8 and 9, 

enter -0- on line 10. Otherwise, go to line 8.

8 Subtract line 7 from line 6 . . . . . . . . . . . . . 8 

9 Multiply line 8 by 50% (.5). Do not enter more than $25,000. If married filing separately, see instructions 9 

10 Enter the smaller of line 5 or line 9 . . . . . . . . . . . . . . . . . . . . 10 

If line 2c is a loss, go to Part III. Otherwise, go to line 15.

Part III Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities

Note: Enter all numbers in Part III as positive amounts. See the example for Part II in the instructions.

11 Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions 11 

12 Enter the loss from line 4 . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Reduce line 12 by the amount on line 10 . . . . . . . . . . . . . . . . . . 13 

14 Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 . . . . . . 14 

Part IV Total Losses Allowed

15 Add the income, if any, on lines 1a and 3a and enter the total . . . . . . . . . . . . 15 

16 Total losses allowed from all passive activities for 2011. Add lines 10, 14, and 15. See

instructions to find out how to report the losses on your tax return . . . . . . . . . . . 16 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63704F Form 8582 (2011) 

Total Forms Filed = 6,477,313

1,915,462

3,501,190

1,499,118

4,464,122

*

485

501

1,580,489

1,897,251

1,443,673

2,935,801

6,476,577

3,031,169

3,016,395

2,920,647

2,020,339

2,020,339

2,020,332

*

475

*

1,213,797

3,921,412

* Data not shown because of the small number of sample returns on which it is based.
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

2011

Attachment 

Sequence No. 88

Name(s) shown on return Identifying number

Part I 2011 Passive Activity Loss

Caution: Complete Worksheets 1, 2, and 3 before completing Part I.

Rental Real Estate Activities With Active Participation (For the definition of active participation, see 

Special Allowance for Rental Real Estate Activities in the instructions.)

1 a Activities with net income (enter the amount from Worksheet 1, 

column (a)) . . . . . . . . . . . . . . . . . . 1a 

b Activities with net loss (enter the amount from Worksheet 1, column

(b)) . . . . . . . . . . . . . . . . . . . . . 1b ( )

c Prior years unallowed losses (enter the amount from Worksheet 1, 

column (c)) . . . . . . . . . . . . . . . . . . 1c ( )

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

Commercial Revitalization Deductions From Rental Real Estate Activities

2 a Commercial revitalization deductions from Worksheet 2, column (a) . 2a ( )

b Prior year unallowed commercial revitalization deductions from 

Worksheet 2, column (b) . . . . . . . . . . . . . . 2b ( )

c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . 2c ( )

All Other Passive Activities

3 a Activities with net income (enter the amount from Worksheet 3, 

column (a)) . . . . . . . . . . . . . . . . . . 3a 

b Activities with net loss (enter the amount from Worksheet 3, column

(b)) . . . . . . . . . . . . . . . . . . . . . 3b ( )

c Prior years unallowed losses (enter the amount from Worksheet 3, 

column (c)) . . . . . . . . . . . . . . . . . . 3c ( )

d Combine lines 3a, 3b, and 3c . . . . . . . . . . . . . . . . . . . . . . 3d

4 Combine lines 1d, 2c, and 3d. If this line is zero or more, stop here and include this form with

your return; all losses are allowed, including any prior year unallowed losses entered on line 1c, 

2b, or 3c. Report the losses on the forms and schedules normally used . . . . . . . . 4 

If line 4 is a loss and: • Line 1d is a loss, go to Part II. 

• Line 2c is a loss (and line 1d is zero or more), skip Part II and go to Part III. 

• Line 3d is a loss (and lines 1d and 2c are zero or more), skip Parts II and III and go to line 15.

Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete 

Part II or Part III. Instead, go to line 15.

Part II Special Allowance for Rental Real Estate Activities With Active Participation

Note: Enter all numbers in Part II as positive amounts. See instructions for an example.

5 Enter the smaller of the loss on line 1d or the loss on line 4 . . . . . . . . . . . . 5 

6 Enter $150,000. If married filing separately, see instructions . . 6 

7 Enter modified adjusted gross income, but not less than zero (see instructions) 7 

Note: If line 7 is greater than or equal to line 6, skip lines 8 and 9, 

enter -0- on line 10. Otherwise, go to line 8.

8 Subtract line 7 from line 6 . . . . . . . . . . . . . 8 

9 Multiply line 8 by 50% (.5). Do not enter more than $25,000. If married filing separately, see instructions 9 

10 Enter the smaller of line 5 or line 9 . . . . . . . . . . . . . . . . . . . . 10 

If line 2c is a loss, go to Part III. Otherwise, go to line 15.

Part III Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities

Note: Enter all numbers in Part III as positive amounts. See the example for Part II in the instructions.

11 Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions 11 

12 Enter the loss from line 4 . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Reduce line 12 by the amount on line 10 . . . . . . . . . . . . . . . . . . 13 

14 Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 . . . . . . 14 

Part IV Total Losses Allowed

15 Add the income, if any, on lines 1a and 3a and enter the total . . . . . . . . . . . . 15 

16 Total losses allowed from all passive activities for 2011. Add lines 10, 14, and 15. See

instructions to find out how to report the losses on your tax return . . . . . . . . . . . 16 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63704F Form 8582 (2011) 

Total Forms Filed = 6,477,313

55,887,158

51,093,317

87,334,481

-82,540,640

*

36,262

37,677

108,935,830

43,115,092

86,074,515

-20,253,777

-102,832,094

121,759,997

451,918,679

554,638,825

136,973,212

39,908,860

19,981,689

*

70,739

*

23,382,650

65,155,605

* Data not shown because of the small number of sample returns on which it is based.

165 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
166 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8586 

(Rev. December 2011)

Department of the Treasury 

Internal Revenue Service (99)

Low-Income Housing Credit

▶ Attach to your tax return.

OMB No. 1545-0984

Attachment 

Sequence No. 36a

Name(s) shown on return Identifying number

Part I Buildings Placed in Service Before 2008

1 Number of Forms 8609-A attached for buildings placed in service before 

2008 . . . . . . . . . . . . . . . . . . . . . . ▶

2 Has there been a decrease in the qualified basis of any buildings accounted for on line 1 since 

the close of the preceding tax year? Yes No If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more 

space, attach a schedule.

(i) (ii) (iii) (iv)

3 Current year credit from attached Form(s) 8609-A for buildings placed in service before 2008 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Low-income housing credit for buildings placed in service before 2008 from partnerships, S 

corporations, estates, and trusts . . . . . . . . . . . . . . . . . . . . . 4

5 Add lines 3 and 4. Estates and trusts, go to line 6. Partnerships and S corporations, stop here 

and report this amount on Schedule K. All others, stop here and report this amount on Form

3800, line 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . 6

7 Estates and trusts, subtract line 6 from line 5. Report this amount on Form 3800, line 1d . . . 7

Part II Buildings Placed in Service After 2007

8 Number of Forms 8609-A attached for buildings placed in service after 

2007 . . . . . . . . . . . . . . . . . . . . . . ▶

9 Has there been a decrease in the qualified basis of any buildings accounted for on line 8 since 

the close of the preceding tax year? Yes No If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more 

space, attach a schedule.

(i) (ii) (iii) (iv)

10 Current year credit from attached Form(s) 8609-A for buildings placed in service after 2007 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Low-income housing credit for buildings placed in service after 2007 from partnerships, 

S corporations, estates, and trusts. . . . . . . . . . . . . . . . . . . . . 11

12 Add lines 10 and 11. Estates and trusts, go to line 13. Partnerships and S corporations, stop

here and report this amount on Schedule K. All others, stop here and report this amount on

Form 3800, line 4d . . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . 13

14 Estates and trusts, subtract line 13 from line 12. Report this amount on Form 3800, line 4d . . 14

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63987I Form 8586 (Rev. 12-2011)

Total Forms Filed = 34,338

*

*

32,052

32,504

3,379

3,379

* Data not shown because of the small number of sample returns on which it is based.
Form 8586 

(Rev. December 2011)

Department of the Treasury 

Internal Revenue Service (99)

Low-Income Housing Credit

▶ Attach to your tax return.

OMB No. 1545-0984

Attachment 

Sequence No. 36a

Name(s) shown on return Identifying number

Part I Buildings Placed in Service Before 2008

1 Number of Forms 8609-A attached for buildings placed in service before 

2008 . . . . . . . . . . . . . . . . . . . . . . ▶

2 Has there been a decrease in the qualified basis of any buildings accounted for on line 1 since 

the close of the preceding tax year? Yes No If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more 

space, attach a schedule.

(i) (ii) (iii) (iv)

3 Current year credit from attached Form(s) 8609-A for buildings placed in service before 2008 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Low-income housing credit for buildings placed in service before 2008 from partnerships, S 

corporations, estates, and trusts . . . . . . . . . . . . . . . . . . . . . 4

5 Add lines 3 and 4. Estates and trusts, go to line 6. Partnerships and S corporations, stop here 

and report this amount on Schedule K. All others, stop here and report this amount on Form

3800, line 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . 6

7 Estates and trusts, subtract line 6 from line 5. Report this amount on Form 3800, line 1d . . . 7

Part II Buildings Placed in Service After 2007

8 Number of Forms 8609-A attached for buildings placed in service after 

2007 . . . . . . . . . . . . . . . . . . . . . . ▶

9 Has there been a decrease in the qualified basis of any buildings accounted for on line 8 since 

the close of the preceding tax year? Yes No If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more 

space, attach a schedule.

(i) (ii) (iii) (iv)

10 Current year credit from attached Form(s) 8609-A for buildings placed in service after 2007 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Low-income housing credit for buildings placed in service after 2007 from partnerships, 

S corporations, estates, and trusts. . . . . . . . . . . . . . . . . . . . . 11

12 Add lines 10 and 11. Estates and trusts, go to line 13. Partnerships and S corporations, stop

here and report this amount on Schedule K. All others, stop here and report this amount on

Form 3800, line 4d . . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . 13

14 Estates and trusts, subtract line 13 from line 12. Report this amount on Form 3800, line 4d . . 14

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63987I Form 8586 (Rev. 12-2011)

Total Forms Filed = 34,338

*

78,349

79,579

16,519

16,519

* Data not shown because of the small number of sample returns on which it is based.

167 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
168 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

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 2011. 

• You took distributions from a traditional, SEP, or SIMPLE IRA in 2011 and you made nondeductible contributions to a 

traditional IRA in 2011 or an earlier year. For this purpose, a distribution does not include a rollover, qualified charitable

distribution, 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 2011 (excluding any portion

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2011 or an earlier year.

1 Enter your nondeductible contributions to traditional IRAs for 2011, including those made for 2011 

from January 1, 2012, through April 17, 2012 (see instructions) . . . . . . . . . . . . 1

2 Enter your total basis in traditional IRAs (see instructions) . . . . . . . . . . . . . . 2

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

In 2011, 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, 2012, through April 17, 2012 . 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, 2011, plus any outstanding rollovers (see instructions) . . 6

7 Enter your distributions from traditional, SEP, and SIMPLE IRAs in 2011. Do 

not include rollovers, qualified charitable distributions, 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 2011. 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 2011 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 2011 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 2011 (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 2011. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2011 or 2012 (see instructions) 16

17 If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount 

on line 16 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Taxable amount. Subtract line 17 from line 16. Also include this amount on Form 1040, line 15b; 

Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . . . . . . . . 18

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 63966F Form 8606 (2011) 

Total Forms Filed = 2,242,652

397,897

589,275

942,820

1,233,661

11,690

1,230,376

329,777

424,259

43,695

469,039

32,716

372,802

430,271

1,168,816

182,185

78,038

154,076
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

2011

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 2011. 

• You took distributions from a traditional, SEP, or SIMPLE IRA in 2011 and you made nondeductible contributions to a 

traditional IRA in 2011 or an earlier year. For this purpose, a distribution does not include a rollover, qualified charitable

distribution, 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 2011 (excluding any portion

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2011 or an earlier year.

1 Enter your nondeductible contributions to traditional IRAs for 2011, including those made for 2011 

from January 1, 2012, through April 17, 2012 (see instructions) . . . . . . . . . . . . 1

2 Enter your total basis in traditional IRAs (see instructions) . . . . . . . . . . . . . . 2

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

In 2011, 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, 2012, through April 17, 2012 . 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, 2011, plus any outstanding rollovers (see instructions) . . 6

7 Enter your distributions from traditional, SEP, and SIMPLE IRAs in 2011. Do 

not include rollovers, qualified charitable distributions, 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 2011. 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 2011 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 2011 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 2011 (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 2011. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2011 or 2012 (see instructions) 16

17 If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount 

on line 16 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Taxable amount. Subtract line 17 from line 16. Also include this amount on Form 1040, line 15b; 

Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . . . . . . . . 18

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 63966F Form 8606 (2011) 

Total Forms Filed = 2,242,652

7,008,537

3,323,670

22,748,785

26,072,455

69,338

26,003,117

98,239,765

8,192,494

1,523,764

107,956,023

249,204

1,183,957

1,750,515

24,321,940

7,783,778

877,031

6,906,747

169 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
170 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8606 (2011) Page 2 

Part III Distributions From Roth IRAs

Complete this part only if you took a distribution from a Roth IRA in 2011. For this purpose, a distribution does not 

include a rollover, a qualified charitable distribution, a one-time distribution to fund an HSA, recharacterization, or return

of certain contributions (see instructions).

19 Enter your total nonqualified distributions from Roth IRAs in 2011, including any qualified first-time 

homebuyer distributions and certain qualified distributions (see instructions) . . . . . . 19

20 Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 . . 20

21 Subtract line 20 from line 19. If zero or less, enter -0-, skip lines 22 through 24, and enter -0- on line 25 21

22 Enter your basis in Roth IRA contributions (see instructions) . . . . . . . . . . . . . 22

23 Subtract line 22 from line 21. If zero or less, enter -0-, skip line 24, and enter -0- on line 25. If more 

than zero, you may be subject to an additional tax (see instructions) . . . . . . . . . . 23

24 Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from

qualified retirement plans to a Roth IRA (see instructions) . . . . . . . . . . . . . . 24

25 Subtract line 24 from line 23. If zero or less, enter -0- and see the Note below . . . . . . . . 25

Note. If you completed lines 20a and 20b or 25a and 25b of your 2010 Form 8606, go to line 26 

(see instructions). Otherwise, skip lines 26 through 35 and go to line 36.

26 Enter the total of lines 20a, 20b, 25a, and 25b from your 2010 Form 8606. (If zero, see the note above) . 26

27 Enter the smaller of line 23 or line 24 . . . . . . . . . . . . . . . . . . . . . 27

28 Enter the portion of line 24, if any, that was converted before 2010 (see instructions) . . . . . 28

29 Subtract line 28 from line 27 . . . . . . . . . . . . . . . . . . . . . . . . 29

30 Enter the amount, if any, from your 2010 Form 8606, line 33 . . . . . . . . . . . . . 30

31 Subtract line 30 from line 26 . . . . . . . . . . . . . . . . . . . . . . . . 31

32 Enter the smaller of line 29 or line 31 . . . . . . . . . . . . . . . . . . . . . 32

33 Enter the total of lines 20a and 25a from your 2010 Form 8606 . . . . . . . . . . . . 33

34 Add lines 32 and 33 . . . . . . . . . . . . . . . . . . . . . . . . . . 34

35 Enter the smaller of line 31 or line 34 . . . . . . . . . . . . . . . . . . . . . 35

36 Taxable amount. Add lines 25 and 35. If more than zero, also include this amount on Form 1040, 

line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . . . . . 36

Next. If the amount on line 26 is more than zero, complete lines 37 and 38 to refigure the amount 

you must include in your income in 2012; otherwise, skip lines 37 and 38.

37 Add lines 30 and 35 . . . . . . . . . . . . . . . . . . 37

38 Amount subject to tax in 2012. Subtract line 37 from line 26. If you do 

not take a distribution in 2012 from a Roth IRA, enter this amount on

the applicable line of your 2012 tax return . . . . . . . . . . 38

Part IV Certain Distributions from Designated Roth Accounts

Complete this part only if you took a distribution from your designated Roth account in 2011 and, in 2010, you had an 

in-plan rollover to your designated Roth account and you completed lines 25a and 25b of your 2010 Form 8606 that you

filed to report the in-plan rollover. 

39 Enter the amount from box 10 of your 2011 Form 1099-R . . . . . . . . . . . . . . 39

40 Enter the total of lines 25a and 25b from your 2010 Form 8606 . . . . . . . . . . . . 40

41 Enter the amount, if any, from line 3 of the Designated Roth Account Income Acceleration

Worksheet in your 2010 Instructions for Form 8606 . . . . . . . . . . . . . . . . 41

42 Subtract line 41 from line 40 . . . . . . . . . . . . . . . . . . . . . . . . 42

43 Enter the smaller of line 39 or line 42 . . . . . . . . . . . . . . . . . . . . . 43

44 Enter the amount from line 25a of your 2010 Form 8606. . . . . . . . . . . . . . . 44

45 Add lines 43 and 44 . . . . . . . . . . . . . . . . . . . . . . . . . . 45

46 Taxable amount. Enter the smaller of line 42 or line 45. Include this amount on Form 1040, line

16b; Form 1040A, line 12b; or Form 1040NR, line 17b . . . . . . . . . . . . . . . 46

47 Add lines 41 and 46 . . . . . . . . . . . . . . . . . . 47

48 Amount subject to tax in 2012. Subtract line 47 from line 40. Include 

this amount on the applicable line of your 2012 tax return . . . . . 48

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 (2011) 

430,878

5,735

426,312

289,990

30,837

224,254

202,366

33,916

29,826

*

29,785

*

33,885

5,824

33,914

33,914

33,874

234,513

33,905

31,012

*

*

*

*

*

*

*

*

*

*

* Data not shown because of the small number of sample returns on which it is based.
Form 8606 (2011) Page 2 

Part III Distributions From Roth IRAs

Complete this part only if you took a distribution from a Roth IRA in 2011. For this purpose, a distribution does not 

include a rollover, a qualified charitable distribution, a one-time distribution to fund an HSA, recharacterization, or return

of certain contributions (see instructions).

19 Enter your total nonqualified distributions from Roth IRAs in 2011, including any qualified first-time 

homebuyer distributions and certain qualified distributions (see instructions) . . . . . . 19

20 Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 . . 20

21 Subtract line 20 from line 19. If zero or less, enter -0-, skip lines 22 through 24, and enter -0- on line 25 21

22 Enter your basis in Roth IRA contributions (see instructions) . . . . . . . . . . . . . 22

23 Subtract line 22 from line 21. If zero or less, enter -0-, skip line 24, and enter -0- on line 25. If more 

than zero, you may be subject to an additional tax (see instructions) . . . . . . . . . . 23

24 Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from

qualified retirement plans to a Roth IRA (see instructions) . . . . . . . . . . . . . . 24

25 Subtract line 24 from line 23. If zero or less, enter -0- and see the Note below . . . . . . . . 25

Note. If you completed lines 20a and 20b or 25a and 25b of your 2010 Form 8606, go to line 26 

(see instructions). Otherwise, skip lines 26 through 35 and go to line 36.

26 Enter the total of lines 20a, 20b, 25a, and 25b from your 2010 Form 8606. (If zero, see the note above) . 26

27 Enter the smaller of line 23 or line 24 . . . . . . . . . . . . . . . . . . . . . 27

28 Enter the portion of line 24, if any, that was converted before 2010 (see instructions) . . . . . 28

29 Subtract line 28 from line 27 . . . . . . . . . . . . . . . . . . . . . . . . 29

30 Enter the amount, if any, from your 2010 Form 8606, line 33 . . . . . . . . . . . . . 30

31 Subtract line 30 from line 26 . . . . . . . . . . . . . . . . . . . . . . . . 31

32 Enter the smaller of line 29 or line 31 . . . . . . . . . . . . . . . . . . . . . 32

33 Enter the total of lines 20a and 25a from your 2010 Form 8606 . . . . . . . . . . . . 33

34 Add lines 32 and 33 . . . . . . . . . . . . . . . . . . . . . . . . . . 34

35 Enter the smaller of line 31 or line 34 . . . . . . . . . . . . . . . . . . . . . 35

36 Taxable amount. Add lines 25 and 35. If more than zero, also include this amount on Form 1040, 

line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . . . . . 36

Next. If the amount on line 26 is more than zero, complete lines 37 and 38 to refigure the amount 

you must include in your income in 2012; otherwise, skip lines 37 and 38.

37 Add lines 30 and 35 . . . . . . . . . . . . . . . . . . 37

38 Amount subject to tax in 2012. Subtract line 37 from line 26. If you do 

not take a distribution in 2012 from a Roth IRA, enter this amount on

the applicable line of your 2012 tax return . . . . . . . . . . 38

Part IV Certain Distributions from Designated Roth Accounts

Complete this part only if you took a distribution from your designated Roth account in 2011 and, in 2010, you had an 

in-plan rollover to your designated Roth account and you completed lines 25a and 25b of your 2010 Form 8606 that you

filed to report the in-plan rollover. 

39 Enter the amount from box 10 of your 2011 Form 1099-R . . . . . . . . . . . . . . 39

40 Enter the total of lines 25a and 25b from your 2010 Form 8606 . . . . . . . . . . . . 40

41 Enter the amount, if any, from line 3 of the Designated Roth Account Income Acceleration

Worksheet in your 2010 Instructions for Form 8606 . . . . . . . . . . . . . . . . 41

42 Subtract line 41 from line 40 . . . . . . . . . . . . . . . . . . . . . . . . 42

43 Enter the smaller of line 39 or line 42 . . . . . . . . . . . . . . . . . . . . . 43

44 Enter the amount from line 25a of your 2010 Form 8606. . . . . . . . . . . . . . . 44

45 Add lines 43 and 44 . . . . . . . . . . . . . . . . . . . . . . . . . . 45

46 Taxable amount. Enter the smaller of line 42 or line 45. Include this amount on Form 1040, line

16b; Form 1040A, line 12b; or Form 1040NR, line 17b . . . . . . . . . . . . . . . 46

47 Add lines 41 and 46 . . . . . . . . . . . . . . . . . . 47

48 Amount subject to tax in 2012. Subtract line 47 from line 40. Include 

this amount on the applicable line of your 2012 tax return . . . . . 48

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 (2011) 

2,986,789

42,232

2,950,036

2,889,107

1,144,285

1,144,374

808,023

2,824,854

334,638

*

328,267

*

2,786,907

121,536

1,413,839

1,535,375

1,478,753

2,286,776

1,516,700

1,308,154

*

*

*

*

*

*

*

*

*

*

* Data not shown because of the small number of sample returns on which it is based.

171 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
172 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 33

Child’s name shown on return Child's social security number 

Before you begin: If the child, the parent, or any of the parent’s other children for whom Form 8615 must be filed must use the Schedule 

D Tax Worksheet or has income from farming or fishing, see Pub. 929, Tax Rules for Children and Dependents. It 

explains how to figure the child’s tax using the Schedule D Tax Worksheet or Schedule J (Form 1040). 

A Parent’s name (first, initial, and last). Caution: See instructions before completing. B Parent’s social security number 

C Parent’s filing status (check one): 

Single Married filing jointly Married filing separately Head of household Qualifying widow(er)

Part I Child’s Net Investment Income 

1 Enter the child’s investment income (see instructions) . . . . . . . . . . . . . . . 1 

2 If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter 

$1,900. Otherwise, see instructions . . . . . . . . . . . . . . . . . . . . . 2 

3 Subtract line 2 from line 1. If zero or less, stop; do not complete the rest of this form but do 

attach it to the child’s return . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the child’s taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, 

line 41. If the child files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . . 4 

5 Enter the smaller of line 3 or line 4. If zero, stop; do not complete the rest of this form but do 

attach it to the child’s return . . . . . . . . . . . . . . . . . . . . . . . 5 

Part II Tentative Tax Based on the Tax Rate of the Parent 

6 Enter the parent’s taxable income from Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, 

line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. If zero or less, enter -0-. If the parent 

files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . . . . . . . . . 6

7 Enter the total, if any, from Forms 8615, line 5, of all other children of the parent named above. 

Do not include the amount from line 5 above . . . . . . . . . . . . . . . . . . 7 

8 Add lines 5, 6, and 7 (see instructions) . . . . . . . . . . . . . . . . . . . . 8 

9 Enter the tax on the amount on line 8 based on the parent’s filing status above (see instructions). 

If the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶ 9 

10 Enter the parent’s tax from Form 1040, line 44; Form 1040A, line 28, minus any alternative 

minimum tax; Form 1040EZ, line 10; Form 1040NR, line 42; or Form 1040NR-EZ, line 15. Do not

include any tax from Form 4972 or 8814 or any tax from recapture of an education credit. If the 

parent files Form 2555 or 2555-EZ, see the instructions. If the Qualified Dividends and Capital 

Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) was used to figure 

the tax, check here . . . . . . . . . . . . . . . . . . . . . . ▶ 10 

11 Subtract line 10 from line 9 and enter the result. If line 7 is blank, also enter this amount on line 

13 and go to Part III . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12a Add lines 5 and 7 . . . . . . . . . . . . . . . . . . 12a 

b Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places) . . . . 12b × . 

13 Multiply line 11 by line 12b . . . . . . . . . . . . . . . . . . . . . . . . 13 

Part III Child’s Tax—If lines 4 and 5 above are the same, enter -0- on line 15 and go to line 16. 

14 Subtract line 5 from line 4 . . . . . . . . . . . . . . . 14 

15 Enter the tax on the amount on line 14 based on the child’s filing status (see instructions). If 

the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶ 15 

16 Add lines 13 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . 16 

17 Enter the tax on the amount on line 4 based on the child’s filing status (see instructions). If 

the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶ 17 

18 Enter the larger of line 16 or line 17 here and on the child’s Form 1040, line 44; Form 1040A, 

line 28; or Form 1040NR, line 42. If the child files Form 2555 or 2555-EZ, see the instructions 18 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 64113U Form 8615 (2011) 

Total Forms Filed = 273,657

239,074

272,334

273,657

268,259

259,187

230,298

96,996

263,841

210,222 257,703

147,577 225,441

238,473

261,830

265,616

236,939

243,692

132,130

239,074

160,296

172,234

188,504

259,187
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

2011

Attachment 

Sequence No. 33

Child’s name shown on return Child's social security number 

Before you begin: If the child, the parent, or any of the parent’s other children for whom Form 8615 must be filed must use the Schedule 

D Tax Worksheet or has income from farming or fishing, see Pub. 929, Tax Rules for Children and Dependents. It 

explains how to figure the child’s tax using the Schedule D Tax Worksheet or Schedule J (Form 1040). 

A Parent’s name (first, initial, and last). Caution: See instructions before completing. B Parent’s social security number 

C Parent’s filing status (check one): 

Single Married filing jointly Married filing separately Head of household Qualifying widow(er)

Part I Child’s Net Investment Income 

1 Enter the child’s investment income (see instructions) . . . . . . . . . . . . . . . 1 

2 If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter 

$1,900. Otherwise, see instructions . . . . . . . . . . . . . . . . . . . . . 2 

3 Subtract line 2 from line 1. If zero or less, stop; do not complete the rest of this form but do 

attach it to the child’s return . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the child’s taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, 

line 41. If the child files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . . 4 

5 Enter the smaller of line 3 or line 4. If zero, stop; do not complete the rest of this form but do 

attach it to the child’s return . . . . . . . . . . . . . . . . . . . . . . . 5 

Part II Tentative Tax Based on the Tax Rate of the Parent 

6 Enter the parent’s taxable income from Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, 

line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. If zero or less, enter -0-. If the parent 

files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . . . . . . . . . 6

7 Enter the total, if any, from Forms 8615, line 5, of all other children of the parent named above. 

Do not include the amount from line 5 above . . . . . . . . . . . . . . . . . . 7 

8 Add lines 5, 6, and 7 (see instructions) . . . . . . . . . . . . . . . . . . . . 8 

9 Enter the tax on the amount on line 8 based on the parent’s filing status above (see instructions). 

If the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶ 9 

10 Enter the parent’s tax from Form 1040, line 44; Form 1040A, line 28, minus any alternative 

minimum tax; Form 1040EZ, line 10; Form 1040NR, line 42; or Form 1040NR-EZ, line 15. Do not

include any tax from Form 4972 or 8814 or any tax from recapture of an education credit. If the 

parent files Form 2555 or 2555-EZ, see the instructions. If the Qualified Dividends and Capital 

Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) was used to figure 

the tax, check here . . . . . . . . . . . . . . . . . . . . . . ▶ 10 

11 Subtract line 10 from line 9 and enter the result. If line 7 is blank, also enter this amount on line 

13 and go to Part III . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12a Add lines 5 and 7 . . . . . . . . . . . . . . . . . . 12a 

b Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places) . . . . 12b × . 

13 Multiply line 11 by line 12b . . . . . . . . . . . . . . . . . . . . . . . . 13 

Part III Child’s Tax—If lines 4 and 5 above are the same, enter -0- on line 15 and go to line 16. 

14 Subtract line 5 from line 4 . . . . . . . . . . . . . . . 14 

15 Enter the tax on the amount on line 14 based on the child’s filing status (see instructions). If 

the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶ 15 

16 Add lines 13 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . 16 

17 Enter the tax on the amount on line 4 based on the child’s filing status (see instructions). If 

the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . . ▶ 17 

18 Enter the larger of line 16 or line 17 here and on the child’s Form 1040, line 44; Form 1040A, 

line 28; or Form 1040NR, line 42. If the child files Form 2555 or 2555-EZ, see the instructions 18 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 64113U Form 8615 (2011) 

Total Forms Filed = 273,657

676,095

3,931,723

572,547

3,365,735

3,091,972

148,765,002

3,232,773

155,089,747

41,190,263

39,750,968

1,439,295

6,324,745

214,389

642,811

432,580

28,085

670,896

450,739

3,524,552

173 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
174 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 74

Name(s) shown on return Identifying number

Part I Net Minimum Tax on Exclusion Items 

1 Combine lines 1, 6, and 10 of your 2010 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 $219,900 and you were married filing separately for 2010, see instructions . . . . . . 4 

5 Enter: $72,450 if married filing jointly or qualifying widow(er) for 2010; $47,450 if single or head of 

household for 2010; or $36,225 if married filing separately for 2010. Estates and trusts, enter $22,500 5 

6 Enter: $150,000 if married filing jointly or qualifying widow(er) for 2010; $112,500 if single or head 

of household for 2010; or $75,000 if married filing separately for 2010. 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 2010, 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 2010 you filed Form 2555 or 2555-EZ, see instructions for the amount to enter. 

• If for 2010 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 

2010), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract 

$3,500 ($1,750 if married filing separately for 2010) 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 2010 Form 6251, line 34, or 2010 Form 1041, Schedule I, line 55 . . 14 

15 Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0- . . 15 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 10002S Form 8801 (2011) 

Total Forms Filed = 1,153,369

1,133,121

1,064,623

11,000

1,082,161

1,153,369

1,153,369

845,175

845,175

954,792

987,906

Using Part 3 = 703,248

977,436

265,238

974,329

981,224

805,230
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

2011

Attachment 

Sequence No. 74

Name(s) shown on return Identifying number

Part I Net Minimum Tax on Exclusion Items 

1 Combine lines 1, 6, and 10 of your 2010 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 $219,900 and you were married filing separately for 2010, see instructions . . . . . . 4 

5 Enter: $72,450 if married filing jointly or qualifying widow(er) for 2010; $47,450 if single or head of 

household for 2010; or $36,225 if married filing separately for 2010. Estates and trusts, enter $22,500 5 

6 Enter: $150,000 if married filing jointly or qualifying widow(er) for 2010; $112,500 if single or head 

of household for 2010; or $75,000 if married filing separately for 2010. 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 2010, 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 2010 you filed Form 2555 or 2555-EZ, see instructions for the amount to enter. 

• If for 2010 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 

2010), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract 

$3,500 ($1,750 if married filing separately for 2010) 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 2010 Form 6251, line 34, or 2010 Form 1041, Schedule I, line 55 . . 14 

15 Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0- . . 15 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 10002S Form 8801 (2011) 

Total Forms Filed = 1,153,369

327,455,702

43,557,749

1,916,022

382,305,220

77,020,546

162,688,178

244,017,063

61,004,375

46,137,787

343,829,309

80,839,411

1,276,421

79,579,787

72,907,966

7,902,611

175 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
176 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8801 (2011) Page 2 

Part II Current Year Nonrefundable and Refundable Credits and Carryforward to 2012

16 Enter the amount from your 2010 Form 6251, line 35, or 2010 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 2010 credit carryforward. Enter the amount from your 2010 Form 8801, line 28 . . . . . . 19 

20 Enter your 2010 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 2011 regular income tax liability minus allowable credits (see instructions) . . . . . 22 

23 Enter the amount from your 2011 Form 6251, line 33, or 2011 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 2011 Form 1040, line 53 (check box b); Form 1040NR, line 50 (check box b); or Form

1041, Schedule G, line 2c . . . . . . . . . . . . . . . . . . . . . . . . 25

26 Estates and trusts: Skip lines 26 and 27 and go to line 28.

Individuals: Did you have a minimum tax credit carryforward to 2009 (on your 2008 Form 8801, 

line 31)?

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 2011 Form 1040, line 71 (check box c), or Form 1040NR, line 67 

(check box c) . . . . . . . . . . . . . . . . . . . . . . . . . 27 

28 Credit carryforward to 2012. 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 (2011) 

875,834

695,006

825,955

*

1,070,424

958,915

923,017

256,190

256,190

258,858

223,685

874,620

* Data not shown because of the small number of sample returns on which it is based.
Form 8801 (2011) Page 2 

Part II Current Year Nonrefundable and Refundable Credits and Carryforward to 2012

16 Enter the amount from your 2010 Form 6251, line 35, or 2010 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 2010 credit carryforward. Enter the amount from your 2010 Form 8801, line 28 . . . . . . 19 

20 Enter your 2010 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 2011 regular income tax liability minus allowable credits (see instructions) . . . . . 22 

23 Enter the amount from your 2011 Form 6251, line 33, or 2011 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 2011 Form 1040, line 53 (check box b); Form 1040NR, line 50 (check box b); or Form

1041, Schedule G, line 2c . . . . . . . . . . . . . . . . . . . . . . . . 25

26 Estates and trusts: Skip lines 26 and 27 and go to line 28.

Individuals: Did you have a minimum tax credit carryforward to 2009 (on your 2008 Form 8801, 

line 31)?

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 2011 Form 1040, line 71 (check box c), or Form 1040NR, line 67 

(check box c) . . . . . . . . . . . . . . . . . . . . . . . . . 27 

28 Credit carryforward to 2012. 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 (2011) 

8,754,954

852,343

7,941,670

*

9,162,221

75,335,839

81,720,086

1,762,169

565,207

731,152

643,294

7,953,766

* Data not shown because of the small number of sample returns on which it is based.

177 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
178 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8801 (2011) Page 3 

Part III Tax Computation Using Maximum Capital Gains Rates 

Caution. If you did not complete the 2010 Qualified Dividends and Capital Gain Tax Worksheet, 

the 2010 Schedule D Tax Worksheet, or Part V of the 2010 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 2010, enter the

amount from line 3 of the worksheet in the instructions . . . . . . . . . . . . . . . 29

Caution. If for 2010 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 2010 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 13 of your 2010 

Schedule D Tax Worksheet, or the amount from line 22 of the 2010 

Schedule D (Form 1041), whichever applies* . . . . . . . . . 30 

If you figured your 2010 tax using the 2010 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 2010 Schedule D (Form 1040), or 

line 14b, column (2), of the 2010 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 2010 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 2010), multiply line 34 

by 26% (.26). Otherwise, multiply line 34 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2010) from the result. Form 1040NR filers, see instructions . . . . . . . . ▶ 35

36 Enter: 

• $68,000 if married filing jointly or qualifying widow(er) for 2010, 

• $34,000 if single or married filing separately for 2010, 

• $45,550 if head of household for 2010, or 

• $2,300 for an estate or trust. 

Form 1040NR filers, see instructions . . . . . . . . . . . . 36 

37 Enter the amount from line 7 of your 2010 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 14 of your 2010 

Schedule D Tax Worksheet, or the amount from line 23 of the 2010 

Schedule D (Form 1041), whichever applies. If you did not complete 

either worksheet or Part V of the 2010 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 2010), multiply line 29 

by 26% (.26). Otherwise, multiply line 29 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2010) 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 

2010, do not enter this amount on line 11. Instead, enter it on line 4 of the Foreign Earned Income

Tax Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . 47

* The 2010 Qualified Dividends and Capital Gain Tax Worksheet is in the 2010 Instructions for Form 1040. The 2010 Schedule D Tax Worksheet is in the 2010 Instructions 

for Schedule D (Form 1040) (or the 2010 Instructions for Schedule D (Form 1041)). 

Form 8801 (2011) 
Form 8801 (2011) Page 3 

Part III Tax Computation Using Maximum Capital Gains Rates 

Caution. If you did not complete the 2010 Qualified Dividends and Capital Gain Tax Worksheet, 

the 2010 Schedule D Tax Worksheet, or Part V of the 2010 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 2010, enter the

amount from line 3 of the worksheet in the instructions . . . . . . . . . . . . . . . 29

Caution. If for 2010 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 2010 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 13 of your 2010 

Schedule D Tax Worksheet, or the amount from line 22 of the 2010 

Schedule D (Form 1041), whichever applies* . . . . . . . . . 30 

If you figured your 2010 tax using the 2010 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 2010 Schedule D (Form 1040), or 

line 14b, column (2), of the 2010 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 2010 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 2010), multiply line 34 

by 26% (.26). Otherwise, multiply line 34 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2010) from the result. Form 1040NR filers, see instructions . . . . . . . . ▶ 35

36 Enter: 

• $68,000 if married filing jointly or qualifying widow(er) for 2010, 

• $34,000 if single or married filing separately for 2010, 

• $45,550 if head of household for 2010, or 

• $2,300 for an estate or trust. 

Form 1040NR filers, see instructions . . . . . . . . . . . . 36 

37 Enter the amount from line 7 of your 2010 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 14 of your 2010 

Schedule D Tax Worksheet, or the amount from line 23 of the 2010 

Schedule D (Form 1041), whichever applies. If you did not complete 

either worksheet or Part V of the 2010 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 2010), multiply line 29 

by 26% (.26). Otherwise, multiply line 29 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2010) 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 

2010, do not enter this amount on line 11. Instead, enter it on line 4 of the Foreign Earned Income

Tax Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . 47

* The 2010 Qualified Dividends and Capital Gain Tax Worksheet is in the 2010 Instructions for Form 1040. The 2010 Schedule D Tax Worksheet is in the 2010 Instructions 

for Schedule D (Form 1040) (or the 2010 Instructions for Schedule D (Form 1041)). 

Form 8801 (2011) 

179 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
180 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8801 (2011) 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 2009 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 49 

50 Enter the total of lines 18 and 20 from your 2010 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 50 

51 Enter the total of lines 18 and 20 from your 2011 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 2010 Form 8801, line 57. . . . . . . . . . . . . . . . 55 

56 Enter the larger of line 54 or line 55 . . . . . . . . . . . . . . . . . . . . . 56

57 Enter the smaller of line 53 or line 56. Enter the result here and on line 26 . . . . . . . . 57

Form 8801 (2011) 

179,945

173,499

133,990

264,683

258,963

152,940
Form 8801 (2011) 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 2009 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 49 

50 Enter the total of lines 18 and 20 from your 2010 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 50 

51 Enter the total of lines 18 and 20 from your 2011 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 2010 Form 8801, line 57. . . . . . . . . . . . . . . . 55 

56 Enter the larger of line 54 or line 55 . . . . . . . . . . . . . . . . . . . . . 56

57 Enter the smaller of line 53 or line 56. Enter the result here and on line 26 . . . . . . . . 57

Form 8801 (2011) 

575,882

514,486

404,992

1,495,360

1,192,652

489,026

181 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
182 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 47

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 Child Tax Credit Worksheet in the publication. } 1

2 Enter the amount from Form 1040, line 51, Form 1040A, line 33, or Form 1040NR, line 48 . . . . . . 2 

3 Subtract line 2 from line 1. If zero, stop; you cannot take this credit . . . . . . . . . . . . . 3 

4a Earned income (see 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 line 60. 

1040A filers: Enter -0-. 

1040NR filers: Enter the total of the amounts from Form 1040NR, lines 

27 and 55, plus any taxes that you identified using code 

“UT” and entered on line 59. 

} 8 

9 Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . 9 

10 1040 filers: Enter the total of the amounts from Form 1040, lines 

64a and 69. 

1040A filers: Enter the total of the amount from Form 1040A, line 

38a, plus any excess social security and tier 1 RRTA 

taxes withheld that you entered to the left of line 41 

(see instructions on back). 

1040NR filers: Enter the amount from Form 1040NR, line 65. 

} 10 

11 Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 11 

12 Enter the larger of line 6 or line 11 . . . . . . . . . . . . . . . . . . . . . . 12 

Next, enter the smaller of line 3 or line 12 on line 13. 

Part 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 39, or 

Form 1040NR, line 63.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 10644E Form 8812 (2011)

Total Forms Filed = 21,226,694

21,151,049

21,226,554

7,770,121

21,207,343

21,171,139

21,141,143

21,141,113

1,841,156

511,731

2,126,820

1,421,707

746,440

2,199,534

165,379
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

2011

Attachment 

Sequence No. 47

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 Child Tax Credit Worksheet in the publication. } 1

2 Enter the amount from Form 1040, line 51, Form 1040A, line 33, or Form 1040NR, line 48 . . . . . . 2 

3 Subtract line 2 from line 1. If zero, stop; you cannot take this credit . . . . . . . . . . . . . 3 

4a Earned income (see 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 line 60. 

1040A filers: Enter -0-. 

1040NR filers: Enter the total of the amounts from Form 1040NR, lines 

27 and 55, plus any taxes that you identified using code 

“UT” and entered on line 59. 

} 8 

9 Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . 9 

10 1040 filers: Enter the total of the amounts from Form 1040, lines 

64a and 69. 

1040A filers: Enter the total of the amount from Form 1040A, line 

38a, plus any excess social security and tier 1 RRTA 

taxes withheld that you entered to the left of line 41 

(see instructions on back). 

1040NR filers: Enter the amount from Form 1040NR, line 65. 

} 10 

11 Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 11 

12 Enter the larger of line 6 or line 11 . . . . . . . . . . . . . . . . . . . . . . 12 

Next, enter the smaller of line 3 or line 12 on line 13. 

Part 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 39, or 

Form 1040NR, line 63.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 10644E Form 8812 (2011)

Total Forms Filed = 21,226,694

28,584,836

40,106,824

5,954,164

34,152,661

481,416,748

417,271,334

62,591,317

1,784,519

466,768

2,251,287

6,860,119

910,499

4,720,128

2,964,276

183 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
184 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 40

Name(s) shown on your return Your social security number

Caution. The federal income tax on your child’s income, including qualified dividends and capital gain distributions, may be less if you 

file a separate tax return for the child instead of making this election. This is because you cannot take certain tax benefits that your 

child could take on his or her own return. For details, see Tax benefits you cannot take in the instructions. 

A Child's name (first, initial, and last) B Child’s social security number 

C If more than one Form 8814 is attached, check here . . . . . . . . . . . . . . . . . . . . . ▶

Part I Child’s Interest and Dividends To Report on Your Return 

1 a Enter your child’s taxable interest. If this amount is different from the amounts shown on the 

child’s Forms 1099-INT and 1099-OID, see the instructions . . . . . . . . . . . . 1a 

b Enter your child’s tax-exempt interest. Do not include this amount 

on line 1a . . . . . . . . . . . . . . . . . . . 1b 

2 a Enter your child’s ordinary dividends, including any Alaska Permanent Fund dividends. If your 

child received any ordinary dividends as a nominee, see the instructions . . . . . . . . 2a 

b Enter your child’s qualified dividends included on line 2a. See the 

instructions . . . . . . . . . . . . . . . . . . 2b 

3 Enter your child’s capital gain distributions. If your child received any capital gain distributions 

as a nominee, see the instructions . . . . . . . . . . . . . . . . . . . . 3 

4 Add lines 1a, 2a, and 3. If the total is $1,900 or less, skip lines 5 through 12 and go to line 13. If

the total is $9,500 or more, do not file this form. Your child must file his or her own return to 

report the income . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Base amount . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . 6 

If both lines 2b and 3 are zero or blank, skip lines 7 through 10, enter -0- on line 11, and go 

to line 12. Otherwise, go to line 7. 

7 Divide line 2b by line 4. Enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . 7 .

8 Divide line 3 by line 4. Enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . 8 .

9 Multiply line 6 by line 7. Enter the result here. See the instructions 

for where to report this amount on your return . . . . . . . 9 

10 Multiply line 6 by line 8. Enter the result here. See the instructions 

for where to report this amount on your return . . . . . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 6. Include this amount in the total on Form 1040, line 21, or Form 

1040NR, line 21. In the space next to line 21, enter “Form 8814” and show the amount. If you 

checked the box on line C above, see the instructions. Go to line 13 below . . . . . . . 12 

Part II Tax on the First $1,900 of Child’s Interest and Dividends 

13 Amount not taxed . . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Subtract line 13 from line 4. If the result is zero or less, enter -0- . . . . . . . . . . . 14 

15 Tax. Is the amount on line 14 less than $950? 

No. Enter $95 here and see the Note below. 

Yes. Multiply line 14 by 10% (.10). Enter the result here and see the Note below. } . . . 15 

Note. If you checked the box on line C above, see the instructions. Otherwise, include the amount from line 15 in the tax you enter 

on Form 1040, line 44, or Form 1040NR, line 42. Be sure to check box a on Form 1040, line 44, or Form 1040NR, line 42. 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 10750J Form 8814 (2011) 

Total Forms Filed = 147,825

91,595

24,631

2,284

84,455

16,044

95,545

11,550

91,598

29,425

8,979

6,762

9,201

12,693
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

2011

Attachment 

Sequence No. 40

Name(s) shown on your return Your social security number

Caution. The federal income tax on your child’s income, including qualified dividends and capital gain distributions, may be less if you 

file a separate tax return for the child instead of making this election. This is because you cannot take certain tax benefits that your 

child could take on his or her own return. For details, see Tax benefits you cannot take in the instructions. 

A Child's name (first, initial, and last) B Child’s social security number 

C If more than one Form 8814 is attached, check here . . . . . . . . . . . . . . . . . . . . . ▶

Part I Child’s Interest and Dividends To Report on Your Return 

1 a Enter your child’s taxable interest. If this amount is different from the amounts shown on the 

child’s Forms 1099-INT and 1099-OID, see the instructions . . . . . . . . . . . . 1a 

b Enter your child’s tax-exempt interest. Do not include this amount 

on line 1a . . . . . . . . . . . . . . . . . . . 1b 

2 a Enter your child’s ordinary dividends, including any Alaska Permanent Fund dividends. If your 

child received any ordinary dividends as a nominee, see the instructions . . . . . . . . 2a 

b Enter your child’s qualified dividends included on line 2a. See the 

instructions . . . . . . . . . . . . . . . . . . 2b 

3 Enter your child’s capital gain distributions. If your child received any capital gain distributions 

as a nominee, see the instructions . . . . . . . . . . . . . . . . . . . . 3 

4 Add lines 1a, 2a, and 3. If the total is $1,900 or less, skip lines 5 through 12 and go to line 13. If

the total is $9,500 or more, do not file this form. Your child must file his or her own return to 

report the income . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Base amount . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . 6 

If both lines 2b and 3 are zero or blank, skip lines 7 through 10, enter -0- on line 11, and go 

to line 12. Otherwise, go to line 7. 

7 Divide line 2b by line 4. Enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . 7 .

8 Divide line 3 by line 4. Enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . 8 .

9 Multiply line 6 by line 7. Enter the result here. See the instructions 

for where to report this amount on your return . . . . . . . 9 

10 Multiply line 6 by line 8. Enter the result here. See the instructions 

for where to report this amount on your return . . . . . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 6. Include this amount in the total on Form 1040, line 21, or Form 

1040NR, line 21. In the space next to line 21, enter “Form 8814” and show the amount. If you 

checked the box on line C above, see the instructions. Go to line 13 below . . . . . . . 12 

Part II Tax on the First $1,900 of Child’s Interest and Dividends 

13 Amount not taxed . . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Subtract line 13 from line 4. If the result is zero or less, enter -0- . . . . . . . . . . . 14 

15 Tax. Is the amount on line 14 less than $950? 

No. Enter $95 here and see the Note below. 

Yes. Multiply line 14 by 10% (.10). Enter the result here and see the Note below. } . . . 15 

Note. If you checked the box on line C above, see the instructions. Otherwise, include the amount from line 15 in the tax you enter 

on Form 1040, line 44, or Form 1040NR, line 42. Be sure to check box a on Form 1040, line 44, or Form 1040NR, line 42. 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 10750J Form 8814 (2011) 

Total Forms Filed = 147,825

5,308

33,293

3,425

160,596

20,237

214,126

8,188

53,332

44,371

11,514

7,923

19,437

27,636

185 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
186 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 109

Name(s) shown on tax return Identifying number

Part I Information on the Like-Kind Exchange

Note: If the property described on line 1 or line 2 is real or personal property located outside the United States, indicate the country.

1 Description of like-kind property given up:

2 Description of like-kind property received:

3 Date like-kind property given up was originally acquired (month, day, year) . . . . . . 3 MM/DD/YYYY

4 Date you actually transferred your property to other party (month, day, year) . . . . . 4 MM/DD/YYYY

5 Date like-kind property you received was identified by written notice to another party (month, 

day, year). See instructions for 45-day written identification requirement . . . . . . . 5 MM/DD/YYYY

6 Date you actually received the like-kind property from other party (month, day, year). See instructions 6 MM/DD/YYYY

7 Was the exchange of the property given up or received made with a related party, either directly or indirectly 

(such as through an intermediary)? See instructions. If “Yes,” complete Part II. If “No,” go to Part III . . . Yes No

Part II Related Party Exchange Information

8 Name of related party Relationship to you Related party’s identifying number

Address (no., street, and apt., room, or suite no., city or town, state, and ZIP code)

9 During this tax year (and before the date that is 2 years after the last transfer of property that was part of 

the exchange), did the related party sell or dispose of any part of the like-kind property received from you 

(or an intermediary) in the exchange or transfer property into the exchange, directly or indirectly (such as 

through an intermediary), that became your replacement property? . . . . . . . . . . . . . . Yes No

10 During this tax year (and before the date that is 2 years after the last transfer of property that was part of 

the exchange), did you sell or dispose of any part of the like-kind property you received? . . . . . . Yes No

If both lines 9 and 10 are “No” and this is the year of the exchange, go to Part III. If both lines 9 and 10 are “No” and this is not 

the year of the exchange, stop here. If either line 9 or line 10 is “Yes,” complete Part III and report on this year’s tax return the 

deferred gain or (loss) from line 24 unless one of the exceptions on line 11 applies.

11 If one of the exceptions below applies to the disposition, check the applicable box:

a The disposition was after the death of either of the related parties.

b The disposition was an involuntary conversion, and the threat of conversion occurred after the exchange.

c You can establish to the satisfaction of the IRS that neither the exchange nor the disposition had tax avoidance as one of 

its principal purposes. If this box is checked, attach an explanation (see instructions).

For Paperwork Reduction Act Notice, see the instructions. Cat. No. 12311A Form 8824 (2011)

Total Forms Filed = 170,268
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

2011

Attachment 

Sequence No. 109

Name(s) shown on tax return Identifying number

Part I Information on the Like-Kind Exchange

Note: If the property described on line 1 or line 2 is real or personal property located outside the United States, indicate the country.

1 Description of like-kind property given up:

2 Description of like-kind property received:

3 Date like-kind property given up was originally acquired (month, day, year) . . . . . . 3 MM/DD/YYYY

4 Date you actually transferred your property to other party (month, day, year) . . . . . 4 MM/DD/YYYY

5 Date like-kind property you received was identified by written notice to another party (month, 

day, year). See instructions for 45-day written identification requirement . . . . . . . 5 MM/DD/YYYY

6 Date you actually received the like-kind property from other party (month, day, year). See instructions 6 MM/DD/YYYY

7 Was the exchange of the property given up or received made with a related party, either directly or indirectly 

(such as through an intermediary)? See instructions. If “Yes,” complete Part II. If “No,” go to Part III . . . Yes No

Part II Related Party Exchange Information

8 Name of related party Relationship to you Related party’s identifying number

Address (no., street, and apt., room, or suite no., city or town, state, and ZIP code)

9 During this tax year (and before the date that is 2 years after the last transfer of property that was part of 

the exchange), did the related party sell or dispose of any part of the like-kind property received from you 

(or an intermediary) in the exchange or transfer property into the exchange, directly or indirectly (such as 

through an intermediary), that became your replacement property? . . . . . . . . . . . . . . Yes No

10 During this tax year (and before the date that is 2 years after the last transfer of property that was part of 

the exchange), did you sell or dispose of any part of the like-kind property you received? . . . . . . Yes No

If both lines 9 and 10 are “No” and this is the year of the exchange, go to Part III. If both lines 9 and 10 are “No” and this is not 

the year of the exchange, stop here. If either line 9 or line 10 is “Yes,” complete Part III and report on this year’s tax return the 

deferred gain or (loss) from line 24 unless one of the exceptions on line 11 applies.

11 If one of the exceptions below applies to the disposition, check the applicable box:

a The disposition was after the death of either of the related parties.

b The disposition was an involuntary conversion, and the threat of conversion occurred after the exchange.

c You can establish to the satisfaction of the IRS that neither the exchange nor the disposition had tax avoidance as one of 

its principal purposes. If this box is checked, attach an explanation (see instructions).

For Paperwork Reduction Act Notice, see the instructions. Cat. No. 12311A Form 8824 (2011)

Total Forms Filed = 170,268

187 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
188 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8824 (2011) Page 2

Name(s) shown on tax return. Do not enter name and social security number if shown on other side. Your social security number

Part III Realized Gain or (Loss), Recognized Gain, and Basis of Like-Kind Property Received

Caution: If you transferred and received (a) more than one group of like-kind properties or (b) cash or other (not like-kind) property, 

see Reporting of multi-asset exchanges in the instructions.

Note: Complete lines 12 through 14 only if you gave up property that was not like-kind. Otherwise, go to line 15.

12 Fair market value (FMV) of other property given up . . . . . 12 

13 Adjusted basis of other property given up . . . . . . . . 13 

14 Gain or (loss) recognized on other property given up. Subtract line 13 from line 12. Report the

gain or (loss) in the same manner as if the exchange had been a sale . . . . . . . . . 14 

Caution: If the property given up was used previously or partly as a home, see Property used as 

home in the instructions.

15 Cash received, FMV of other property received, plus net liabilities assumed by other party, 

reduced (but not below zero) by any exchange expenses you incurred (see instructions) . . 15 

16 FMV of like-kind property you received . . . . . . . . . . . . . . . . . . . 16 

17 Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Adjusted basis of like-kind property you gave up, net amounts paid to other party, plus any

exchange expenses not used on line 15 (see instructions) . . . . . . . . . . . . . 18 

19 Realized gain or (loss). Subtract line 18 from line 17 . . . . . . . . . . . . . . 19 

20 Enter the smaller of line 15 or line 19, but not less than zero . . . . . . . . . . . . 20 

21 Ordinary income under recapture rules. Enter here and on Form 4797, line 16 (see instructions) 21 

22 Subtract line 21 from line 20. If zero or less, enter -0-. If more than zero, enter here and on

Schedule D or Form 4797, unless the installment method applies (see instructions) . . . . 22 

23 Recognized gain. Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . 23 

24 Deferred gain or (loss). Subtract line 23 from line 19. If a related party exchange, see instructions . 24 

25 Basis of like-kind property received. Subtract line 15 from the sum of lines 18 and 23 . . 25 

Part IV Deferral of Gain From Section 1043 Conflict-of-Interest Sales

Note: This part is to be used only by officers or employees of the executive branch of the Federal Government or judicial

officers of the Federal Government (including certain spouses, minor or dependent children, and trustees as described in 

section 1043) for reporting nonrecognition of gain under section 1043 on the sale of property to comply with the 

conflict-of-interest requirements. This part can be used only if the cost of the replacement property is more than the basis of 

the divested property.

26 Enter the number from the upper right corner of your certificate of divestiture. (Do not attach a 

copy of your certificate. Keep the certificate with your records.) . . . . . . . . . . ▶ –

27 Description of divested property ▶

28 Description of replacement property ▶

29 Date divested property was sold (month, day, year) . . . . . . . . . . . . . . . 29 MM/DD/YYYY

30 Sales price of divested property (see instructions). . . . . . 30 

31 Basis of divested property . . . . . . . . . . . . . 31 

32 Realized gain. Subtract line 31 from line 30 . . . . . . . . . . . . . . . . . 32 

33 Cost of replacement property purchased within 60 days after date 

of sale . . . . . . . . . . . . . . . . . . . . 33 

34 Subtract line 33 from line 30. If zero or less, enter -0- . . . . . . . . . . . . . . 34 

35 Ordinary income under recapture rules. Enter here and on Form 4797, line 10 (see instructions) 35 

36 Subtract line 35 from line 34. If zero or less, enter -0-. If more than zero, enter here and on

Schedule D or Form 4797 (see instructions) . . . . . . . . . . . . . . . . . 36 

37 Deferred gain. Subtract the sum of lines 35 and 36 from line 32 . . . . . . . . . . 37 

38 Basis of replacement property. Subtract line 37 from line 33 . . . . . . . . . . . 38 

Form 8824 (2011)

164,667

3,860

2,162

4,721

10,332

145,169

146,030

164,876

158,021

6,664

1,630

5,599

6,713

156,930
Form 8824 (2011) Page 2

Name(s) shown on tax return. Do not enter name and social security number if shown on other side. Your social security number

Part III Realized Gain or (Loss), Recognized Gain, and Basis of Like-Kind Property Received

Caution: If you transferred and received (a) more than one group of like-kind properties or (b) cash or other (not like-kind) property, 

see Reporting of multi-asset exchanges in the instructions.

Note: Complete lines 12 through 14 only if you gave up property that was not like-kind. Otherwise, go to line 15.

12 Fair market value (FMV) of other property given up . . . . . 12 

13 Adjusted basis of other property given up . . . . . . . . 13 

14 Gain or (loss) recognized on other property given up. Subtract line 13 from line 12. Report the

gain or (loss) in the same manner as if the exchange had been a sale . . . . . . . . . 14 

Caution: If the property given up was used previously or partly as a home, see Property used as 

home in the instructions.

15 Cash received, FMV of other property received, plus net liabilities assumed by other party, 

reduced (but not below zero) by any exchange expenses you incurred (see instructions) . . 15 

16 FMV of like-kind property you received . . . . . . . . . . . . . . . . . . . 16 

17 Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Adjusted basis of like-kind property you gave up, net amounts paid to other party, plus any

exchange expenses not used on line 15 (see instructions) . . . . . . . . . . . . . 18 

19 Realized gain or (loss). Subtract line 18 from line 17 . . . . . . . . . . . . . . 19 

20 Enter the smaller of line 15 or line 19, but not less than zero . . . . . . . . . . . . 20 

21 Ordinary income under recapture rules. Enter here and on Form 4797, line 16 (see instructions) 21 

22 Subtract line 21 from line 20. If zero or less, enter -0-. If more than zero, enter here and on

Schedule D or Form 4797, unless the installment method applies (see instructions) . . . . 22 

23 Recognized gain. Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . 23 

24 Deferred gain or (loss). Subtract line 23 from line 19. If a related party exchange, see instructions . 24 

25 Basis of like-kind property received. Subtract line 15 from the sum of lines 18 and 23 . . 25 

Part IV Deferral of Gain From Section 1043 Conflict-of-Interest Sales

Note: This part is to be used only by officers or employees of the executive branch of the Federal Government or judicial

officers of the Federal Government (including certain spouses, minor or dependent children, and trustees as described in 

section 1043) for reporting nonrecognition of gain under section 1043 on the sale of property to comply with the 

conflict-of-interest requirements. This part can be used only if the cost of the replacement property is more than the basis of 

the divested property.

26 Enter the number from the upper right corner of your certificate of divestiture. (Do not attach a 

copy of your certificate. Keep the certificate with your records.) . . . . . . . . . . ▶ –

27 Description of divested property ▶

28 Description of replacement property ▶

29 Date divested property was sold (month, day, year) . . . . . . . . . . . . . . . 29 MM/DD/YYYY

30 Sales price of divested property (see instructions). . . . . . 30 

31 Basis of divested property . . . . . . . . . . . . . 31 

32 Realized gain. Subtract line 31 from line 30 . . . . . . . . . . . . . . . . . 32 

33 Cost of replacement property purchased within 60 days after date 

of sale . . . . . . . . . . . . . . . . . . . . 33 

34 Subtract line 33 from line 30. If zero or less, enter -0- . . . . . . . . . . . . . . 34 

35 Ordinary income under recapture rules. Enter here and on Form 4797, line 10 (see instructions) 35 

36 Subtract line 35 from line 34. If zero or less, enter -0-. If more than zero, enter here and on

Schedule D or Form 4797 (see instructions) . . . . . . . . . . . . . . . . . 36 

37 Deferred gain. Subtract the sum of lines 35 and 36 from line 32 . . . . . . . . . . 37 

38 Basis of replacement property. Subtract line 37 from line 33 . . . . . . . . . . . 38 

Form 8824 (2011)

11,439,449

289,416

68,974

220,442

1,787,432

15,311,387

17,098,818

12,377,383

4,721,435

849,275

52,829

796,668

849,498

3,871,938

189 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
190 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

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 

6 Divide line 4 by line 5. Enter the result as a decimal amount . . . 6 . 

7 Business percentage. For daycare facilities not used exclusively for business, multiply line 6 by 

line 3 (enter the result as a percentage). All others, enter the amount from line 3 . . . . . ▶ 7 % 

Part II Figure Your Allowable Deduction 

8 Enter the amount from Schedule C, line 29, plus any gain derived from the business use of your 

home and shown on Schedule D or Form 4797, minus any loss from the trade or business not derived 

from the business use of your home and shown on Schedule D or Form 4797. See instructions . . 8 

See instructions for columns (a) and (b) before 

completing lines 9–21. (a) Direct expenses (b) Indirect expenses

9 Casualty losses (see instructions). . . . . 9 

10 Deductible mortgage interest (see instructions) 10 

11 Real estate taxes (see instructions) . . . . 11 

12 Add lines 9, 10, and 11 . . . . . . . . 12 

13 Multiply line 12, column (b) by line 7 . . . . 13 

14 Add line 12, column (a) and line 13 . . . . 14 

15 Subtract line 14 from line 8. If zero or less, enter -0- 15 

16 Excess mortgage interest (see instructions) . 16 

17 Insurance . . . . . . . . . . . . 17 

18 Rent . . . . . . . . . . . . . . 18 

19 Repairs and maintenance . . . . . . . 19 

20 Utilities . . . . . . . . . . . . . 20 

21 Other expenses (see instructions). . . . . 21 

22 Add lines 16 through 21 . . . . . . . . 22 

23 Multiply line 22, column (b) by line 7 . . . . . . . . . . . 23 

24 Carryover of operating expenses from 2010 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 2010 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 2012

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 (2011) 

3,028

3,667,397

3,672,399

3,727,345

18,831

71,197 2,136,966

78,696 2,379,305

98,808 2,548,563

2,543,515

2,450

2,597,115

93,955

2,483,185

32,616

2,334,778

70,220 703,956

157,707 1,213,387

209,751 3,021,228

124,132 895,930

387,470 3,225,668

3,216,519

892,391

3,543,093

2,363,479

7,336

1,725,917

500,702

1,764,243

1,059,827

3,284,951

25,933

1,721,442

1,030,816

3,278,324

1,712,963

1,707,096

1,725,917

1,409,956

782,846

2,299,552

Total Forms Filed = 3,949,815
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

2011

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 

6 Divide line 4 by line 5. Enter the result as a decimal amount . . . 6 . 

7 Business percentage. For daycare facilities not used exclusively for business, multiply line 6 by 

line 3 (enter the result as a percentage). All others, enter the amount from line 3 . . . . . ▶ 7 % 

Part II Figure Your Allowable Deduction 

8 Enter the amount from Schedule C, line 29, plus any gain derived from the business use of your 

home and shown on Schedule D or Form 4797, minus any loss from the trade or business not derived 

from the business use of your home and shown on Schedule D or Form 4797. See instructions . . 8 

See instructions for columns (a) and (b) before 

completing lines 9–21. (a) Direct expenses (b) Indirect expenses

9 Casualty losses (see instructions). . . . . 9 

10 Deductible mortgage interest (see instructions) 10 

11 Real estate taxes (see instructions) . . . . 11 

12 Add lines 9, 10, and 11 . . . . . . . . 12 

13 Multiply line 12, column (b) by line 7 . . . . 13 

14 Add line 12, column (a) and line 13 . . . . 14 

15 Subtract line 14 from line 8. If zero or less, enter -0- 15 

16 Excess mortgage interest (see instructions) . 16 

17 Insurance . . . . . . . . . . . . 17 

18 Rent . . . . . . . . . . . . . . 18 

19 Repairs and maintenance . . . . . . . 19 

20 Utilities . . . . . . . . . . . . . 20 

21 Other expenses (see instructions). . . . . 21 

22 Add lines 16 through 21 . . . . . . . . 22 

23 Multiply line 22, column (b) by line 7 . . . . . . . . . . . 23 

24 Carryover of operating expenses from 2010 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 2010 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 2012

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 (2011) 

4,740

1,281,792

7,776,898

65,532,563

86,638

309,326 21,544,577

106,671 8,697,993

420,737 30,329,209

4,387,453

6,839

4,808,190

56,832

73,563,009

149,377

2,768,150

338,763 8,615,709

155,291 3,470,706

316,641 10,586,626

141,249 7,281,657

1,015,615 32,872,226

6,028,391

2,925,515

9,969,522

4,089,051

11,641

1,342,811

1,200,143

2,554,595

919,433

9,816,674

32,630

430,172,064

74,568,708

9,784,044

355,603,356

48,633,070

1,342,811

5,880,470

1,635,163

69,473,957

Total Forms Filed = 3,949,815

191 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
192 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

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 12 and 19.

(a) 

Vehicle 1

(b) 

Vehicle 2

1 Year, make, and model of vehicle . . . . . . . 1

2 Vehicle identification number (see instructions) . . . . 2

3 Enter date vehicle was placed in service (MM/DD/YYYY) 3 / / / /

4 Cost of the vehicle . . . . . . . . . . . . 4

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or S 

corporation, skip Section B and go to Section C. All others, go to Section B.

Section B—Credit for Business/Investment Use Part of Vehicle

5 Business/investment use percentage (see instructions) 5 % %

6 Multiply line 4 by line 5 . . . . . . . . . . 6

7 Section 179 expense deduction (see instructions) . 7

8 Subtract line 7 from line 6 . . . . . . . . . 8

9 Multiply line 8 by 10% (.10) . . . . . . . . . 9

10 Maximum credit per vehicle . . . . . . . . . 10

 11 Enter the smaller of line 9 or line 10 . . . . . . 11

12 Add columns (a) and (b) on line 11 . . . . . . . . . . . . . . . . . . . . . 12

13 Qualified plug-in electric vehicle credit from partnerships and S corporations . . . . . . . 13

14 Business/investment use part of credit. Add lines 12 and 13. Partnerships and S corporations,

report this amount on Schedule K. All others, report this amount on Form 3800, line 1z . . . . 14

Section C—Credit for Personal Use Part of Vehicle

15 If you skipped Section B, enter the amount from line 4. 

If you completed Section B, subtract line 6 from line 4 15

16 Multiply line 15 by 10% (.10) . . . . . . . . 16

17 

 

Maximum credit per vehicle. If you skipped Section B, 

enter $2,500. If you completed Section B, subtract line 

11 from line 10 . . . . . . . . . . . . . 17

18 Enter the smaller of line 16 or line 17 . . . . . 18

19 Add columns (a) and (b) on line 18 . . . . . . . . . . . . . . . . . . . . . 19

20 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . . . . . 20

21 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . . . . . 21

22 Subtract line 21 from line 20. If zero or less, stop. You cannot claim the personal use part of the

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

23 Personal use part of credit. Enter the smaller of line 19 or line 22. Report the total of this amount

and the amount, if any, from line 30 on Form 1040, line 53 (or Form 1040NR, line 50). Check box c 

on that line and enter “8834” in the space next to that box. If line 22 is smaller than line 19, see 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

For Paperwork Reduction Act Notice, see instructions. Cat. No. 14953G Form 8834 (2011)

Total Forms Filed = 3,262

*

41

908

762

3,258

904

*

229 *

0 0

* Data not shown because of the small number of sample returns on which it is based.
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

2011

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 12 and 19.

(a) 

Vehicle 1

(b) 

Vehicle 2

1 Year, make, and model of vehicle . . . . . . . 1

2 Vehicle identification number (see instructions) . . . . 2

3 Enter date vehicle was placed in service (MM/DD/YYYY) 3 / / / /

4 Cost of the vehicle . . . . . . . . . . . . 4

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or S 

corporation, skip Section B and go to Section C. All others, go to Section B.

Section B—Credit for Business/Investment Use Part of Vehicle

5 Business/investment use percentage (see instructions) 5 % %

6 Multiply line 4 by line 5 . . . . . . . . . . 6

7 Section 179 expense deduction (see instructions) . 7

8 Subtract line 7 from line 6 . . . . . . . . . 8

9 Multiply line 8 by 10% (.10) . . . . . . . . . 9

10 Maximum credit per vehicle . . . . . . . . . 10

 11 Enter the smaller of line 9 or line 10 . . . . . . 11

12 Add columns (a) and (b) on line 11 . . . . . . . . . . . . . . . . . . . . . 12

13 Qualified plug-in electric vehicle credit from partnerships and S corporations . . . . . . . 13

14 Business/investment use part of credit. Add lines 12 and 13. Partnerships and S corporations,

report this amount on Schedule K. All others, report this amount on Form 3800, line 1z . . . . 14

Section C—Credit for Personal Use Part of Vehicle

15 If you skipped Section B, enter the amount from line 4. 

If you completed Section B, subtract line 6 from line 4 15

16 Multiply line 15 by 10% (.10) . . . . . . . . 16

17 

 

Maximum credit per vehicle. If you skipped Section B, 

enter $2,500. If you completed Section B, subtract line 

11 from line 10 . . . . . . . . . . . . . 17

18 Enter the smaller of line 16 or line 17 . . . . . 18

19 Add columns (a) and (b) on line 18 . . . . . . . . . . . . . . . . . . . . . 19

20 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . . . . . 20

21 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . . . . . 21

22 Subtract line 21 from line 20. If zero or less, stop. You cannot claim the personal use part of the

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

23 Personal use part of credit. Enter the smaller of line 19 or line 22. Report the total of this amount

and the amount, if any, from line 30 on Form 1040, line 53 (or Form 1040NR, line 50). Check box c 

on that line and enter “8834” in the space next to that box. If line 22 is smaller than line 19, see 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

For Paperwork Reduction Act Notice, see instructions. Cat. No. 14953G Form 8834 (2011)

Total Forms Filed = 3,262

*

40

1,012

19,790

196,591

1,003

*

* Data not shown because of the small number of sample returns on which it is based.

193 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
194 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8834 (2011) Page 2

Part II Qualified Electric Vehicle Credit

Caution. This part only applies to qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or Form 8810).

24 Qualified electric vehicle passive activity credits allowed for 2011 (see instructions) . . . . . 24

25 Regular tax before credits:

• Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 42.

• Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the

applicable line of your return.

• Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, 

lines 1a and 1b, or the amount from the applicable line of your return. } . . . . 25

26 Credits that reduce regular tax before the qualified electric vehicle credit:

a Foreign tax credit . . . . . . . . . . . . . . . . . . 26a

b Personal credits from Form 1040 or 1040NR (see instructions) . . . 26b

c American Samoa economic development credit (Form 5735) . . . . 26c

d Add lines 26a through 26c . . . . . . . . . . . . . . . . . . . . . . . . 26d

27 Net regular tax. Subtract line 26d from line 25. If zero or less, stop here; do not file this form

unless you are claiming the qualified plug-in electric vehicle credit in Part I . . . . . . . . 27

28 Tentative minimum tax:

• Individuals. Enter the amount from Form 6251, line 33.

• Corporations. Enter the amount from Form 4626, line 12.

• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54. } . . . . . . 28

29 Subtract line 28 from line 27. If zero or less, stop here; do not file this form unless you are 

claiming the qualified plug-in electric vehicle credit in Part I . . . . . . . . . . . . . 29

30 Qualified electric vehicle credit. Enter the smaller of line 24 or line 29. Report the total of this 

amount and the amount, if any, from line 23 on Form 1040, line 53; Form 1040NR, line 50; Form 

1120, Schedule J, line 5b; or the appropriate line of your return. If line 29 is smaller than line 24, 

see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 30

What's New

The qualified plug-in electric vehicle credit is scheduled to 

expire for vehicles acquired after 2011. Do not report these 

vehicles on Form 8834 unless the credit is extended. See 

www.irs.gov/form8834 for the latest information about this 

credit.

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 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.

*

*

0

*

*

*

*

*

* Data not shown because of the small number of sample returns on which it is based.
Form 8834 (2011) Page 2

Part II Qualified Electric Vehicle Credit

Caution. This part only applies to qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or Form 8810).

24 Qualified electric vehicle passive activity credits allowed for 2011 (see instructions) . . . . . 24

25 Regular tax before credits:

• Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 42.

• Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the

applicable line of your return.

• Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, 

lines 1a and 1b, or the amount from the applicable line of your return. } . . . . 25

26 Credits that reduce regular tax before the qualified electric vehicle credit:

a Foreign tax credit . . . . . . . . . . . . . . . . . . 26a

b Personal credits from Form 1040 or 1040NR (see instructions) . . . 26b

c American Samoa economic development credit (Form 5735) . . . . 26c

d Add lines 26a through 26c . . . . . . . . . . . . . . . . . . . . . . . . 26d

27 Net regular tax. Subtract line 26d from line 25. If zero or less, stop here; do not file this form

unless you are claiming the qualified plug-in electric vehicle credit in Part I . . . . . . . . 27

28 Tentative minimum tax:

• Individuals. Enter the amount from Form 6251, line 33.

• Corporations. Enter the amount from Form 4626, line 12.

• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54. } . . . . . . 28

29 Subtract line 28 from line 27. If zero or less, stop here; do not file this form unless you are 

claiming the qualified plug-in electric vehicle credit in Part I . . . . . . . . . . . . . 29

30 Qualified electric vehicle credit. Enter the smaller of line 24 or line 29. Report the total of this 

amount and the amount, if any, from line 23 on Form 1040, line 53; Form 1040NR, line 50; Form 

1120, Schedule J, line 5b; or the appropriate line of your return. If line 29 is smaller than line 24, 

see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 30

What's New

The qualified plug-in electric vehicle credit is scheduled to 

expire for vehicles acquired after 2011. Do not report these 

vehicles on Form 8834 unless the credit is extended. See 

www.irs.gov/form8834 for the latest information about this 

credit.

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 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.

*

*

0

*

*

*

*

0

* Data not shown because of the small number of sample returns on which it is based.

195 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
196 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 95

Name(s) shown on return Identifying number

Part I Electricity Produced at Qualified Facilities Placed in Service Before October 23, 2004

1 Kilowatt-hours produced and sold (see instructions) . . . × 0.022 1

2 Phaseout adjustment (see instructions) . . . . . . . $ × 2

3 Credit before reduction. Subtract line 2 from line 1 . . . . . . . . . . . . . . . 3

Reduction for government grants, subsidized financing, and other credits:

4 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing, 

and any federal tax credits allowed for the project for this and all prior tax years (see instructions) . . . 4

5 Total of additions to the capital account for the project for this and all prior tax years . . . . 5

 6 Divide line 4 by line 5. Show as a decimal carried to at least 4 places . . . . . . . . . 6 .

 7 Multiply line 3 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Subtract line 7 from line 3 . . . . . . . . . . . . . . . . . . . . . . . 8

9 Part I renewable electricity production credit from partnerships, S corporations, cooperatives, 

estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11. Partnerships and S 

corporations, report this amount on Schedule K. All others, report this amount on Form 3800, 

line 1f (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form 3800, line 

1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Part II Electricity and Refined Coal Produced at Qualified Facilities Placed in Service After 

October 22, 2004 (After October 2, 2008, for Electricity Produced From Marine and Hydrokinetic 

Renewables), and Indian Coal Produced at Facilities Placed in Service After August 8, 2005

13 Electricity produced at qualified 

facilities using:

(a) 

Kilowatt-hours produced 

and sold (see instructions)

(b) 

Rate

(c) 

Column (a) × 

Column (b)

a Wind . . . . . . . . 13a

b Closed-loop biomass . . . 13b

c Geothermal . . . . . . 13c

d Solar . . . . . . . . 13d

e Add column (c) of lines 13a through 13d and enter here . . . . . . . . . . . . . 13e

14 Electricity produced at qualified 

facilities using:

(a) 

Kilowatt-hours produced 

and sold (see instructions)

(b) 

Rate

(c) 

Column (a) × 

Column (b)

a Open-loop biomass . . . 14a

b Small irrigation power . . . 14b

c Landfill gas . . . . . . 14c

d Trash . . . . . . . . 14d

e Hydropower . . . . . . 14e

f Marine and hydrokinetic 

renewables . . . . . . 14f

g Add column (c) of lines 14a through 14f and enter here . . . . . . . . . . . . . . 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) . . . . . . × $6.33 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) × $2.89 21

Indian coal produced at a qualified Indian coal production facility

22 Tons produced and sold (see instructions) . . . . . . × $2.20 22

23 Credit before reduction. Add lines 17, 20, 21, and 22 . . . . . . . . . . . . . . 23

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 14954R Form 8835 (2011)

Total Forms Filed = 1,157

*

0

*

*

*

*

*

65

68

*

*

*

*

0

*

0

*

0

0

*

*

*

0

0

0

*

0

0

0

0

0

* Data not shown because of the small number of sample returns on which it is based.
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

2011

Attachment 

Sequence No. 95

Name(s) shown on return Identifying number

Part I Electricity Produced at Qualified Facilities Placed in Service Before October 23, 2004

1 Kilowatt-hours produced and sold (see instructions) . . . × 0.022 1

2 Phaseout adjustment (see instructions) . . . . . . . $ × 2

3 Credit before reduction. Subtract line 2 from line 1 . . . . . . . . . . . . . . . 3

Reduction for government grants, subsidized financing, and other credits:

4 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing, 

and any federal tax credits allowed for the project for this and all prior tax years (see instructions) . . . 4

5 Total of additions to the capital account for the project for this and all prior tax years . . . . 5

 6 Divide line 4 by line 5. Show as a decimal carried to at least 4 places . . . . . . . . . 6 .

 7 Multiply line 3 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Subtract line 7 from line 3 . . . . . . . . . . . . . . . . . . . . . . . 8

9 Part I renewable electricity production credit from partnerships, S corporations, cooperatives, 

estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11. Partnerships and S 

corporations, report this amount on Schedule K. All others, report this amount on Form 3800, 

line 1f (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form 3800, line 

1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Part II Electricity and Refined Coal Produced at Qualified Facilities Placed in Service After 

October 22, 2004 (After October 2, 2008, for Electricity Produced From Marine and Hydrokinetic 

Renewables), and Indian Coal Produced at Facilities Placed in Service After August 8, 2005

13 Electricity produced at qualified 

facilities using:

(a) 

Kilowatt-hours produced 

and sold (see instructions)

(b) 

Rate

(c) 

Column (a) × 

Column (b)

a Wind . . . . . . . . 13a

b Closed-loop biomass . . . 13b

c Geothermal . . . . . . 13c

d Solar . . . . . . . . 13d

e Add column (c) of lines 13a through 13d and enter here . . . . . . . . . . . . . 13e

14 Electricity produced at qualified 

facilities using:

(a) 

Kilowatt-hours produced 

and sold (see instructions)

(b) 

Rate

(c) 

Column (a) × 

Column (b)

a Open-loop biomass . . . 14a

b Small irrigation power . . . 14b

c Landfill gas . . . . . . 14c

d Trash . . . . . . . . 14d

e Hydropower . . . . . . 14e

f Marine and hydrokinetic 

renewables . . . . . . 14f

g Add column (c) of lines 14a through 14f and enter here . . . . . . . . . . . . . . 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) . . . . . . × $6.33 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) × $2.89 21

Indian coal produced at a qualified Indian coal production facility

22 Tons produced and sold (see instructions) . . . . . . × $2.20 22

23 Credit before reduction. Add lines 17, 20, 21, and 22 . . . . . . . . . . . . . . 23

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 14954R Form 8835 (2011)

Total Forms Filed = 1,157

*

0

*

*

*

*

*

918

5,732

*

*

*

*

0

0

0

0

0

0

*

*

*

0

0

0

*

0

0

0

0

0

* Data not shown because of the small number of sample returns on which it is based.

197 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
198 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8835 (2011) Page 2

Reduction for government grants, subsidized financing, and other credits:

24 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing, 

and any federal tax credits allowed for the project for this and all prior tax years (see instructions) . . . 24

25 Total of additions to the capital account for the project for this and all prior tax years . . . . 25

26 Divide line 24 by line 25. Show as a decimal carried to at least 4 places . . . . . . . . 26 .

27 Multiply line 23 by the smaller of 1/2 or line 26 . . . . . . . . . . . . . . . . . 27

28 Subtract line 27 from line 23 . . . . . . . . . . . . . . . . . . . . . . 28

29 Part II renewable electricity, refined coal, and Indian coal production credit from partnerships, 

S corporations, cooperatives, estates, and trusts . . . . . . . . . . . . . . . . 29

30 Add lines 28 and 29. Cooperatives, estates, and trusts, go to line 31. Partnerships and S 

corporations, report this amount on Schedule K. All others: For electricity, refined coal, or Indian

coal produced during the 4-year period beginning on the date the facility was placed in service, 

report the applicable part of this amount on Form 3800, line 4e. For all other production of

electricity, refined coal, or Indian coal, report the applicable part of this amount on Form 3800, 

line 1f (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 30

31 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 31

32 Cooperatives, estates, and trusts, subtract line 31 from line 30. For electricity, refined coal, or Indian 

coal produced during the 4-year period beginning on the date the facility was placed in service, report 

the applicable part of this amount on Form 3800, line 4e. For all other production of electricity, refined 

coal, or Indian coal, report the applicable part of this amount on Form 3800, line 1f . . . . . . 32

Form 8835 (2011)

*

*

*

*

*

1,116

1,123

* Data not shown because of the small number of sample returns on which it is based.
Form 8835 (2011) Page 2

Reduction for government grants, subsidized financing, and other credits:

24 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing, 

and any federal tax credits allowed for the project for this and all prior tax years (see instructions) . . . 24

25 Total of additions to the capital account for the project for this and all prior tax years . . . . 25

26 Divide line 24 by line 25. Show as a decimal carried to at least 4 places . . . . . . . . 26 .

27 Multiply line 23 by the smaller of 1/2 or line 26 . . . . . . . . . . . . . . . . . 27

28 Subtract line 27 from line 23 . . . . . . . . . . . . . . . . . . . . . . 28

29 Part II renewable electricity, refined coal, and Indian coal production credit from partnerships, 

S corporations, cooperatives, estates, and trusts . . . . . . . . . . . . . . . . 29

30 Add lines 28 and 29. Cooperatives, estates, and trusts, go to line 31. Partnerships and S 

corporations, report this amount on Schedule K. All others: For electricity, refined coal, or Indian

coal produced during the 4-year period beginning on the date the facility was placed in service, 

report the applicable part of this amount on Form 3800, line 4e. For all other production of

electricity, refined coal, or Indian coal, report the applicable part of this amount on Form 3800, 

line 1f (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 30

31 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 31

32 Cooperatives, estates, and trusts, subtract line 31 from line 30. For electricity, refined coal, or Indian 

coal produced during the 4-year period beginning on the date the facility was placed in service, report 

the applicable part of this amount on Form 3800, line 4e. For all other production of electricity, refined 

coal, or Indian coal, report the applicable part of this amount on Form 3800, line 1f . . . . . . 32

Form 8835 (2011)

*

*

*

*

*

15,444

15,942

* Data not shown because of the small number of sample returns on which it is based.

199 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
200 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8839

Department of the Treasury 

Internal Revenue Service (99)

Qualified Adoption Expenses

▶ Attach to Form 1040 or 1040NR.

▶ Attach all required documents.

OMB No. 1545-0074

2011

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

1994 and

disabled

(d) 

a child 

with special 

needs

(e) 

a 

foreign 

child

(f) 

Child’s 

identifying number

(g) 

Check if 

adoption 

became final in 

2011 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 2011.

5 

6 Enter the smaller of line 4 or line 5 6 

7 Enter modified adjusted gross income (see instructions) . . . . . . 7

8 Is line 7 more than $185,210?

No. Skip lines 8 and 9, and enter -0- on line 10.

Yes. Subtract $185,210 from line 7 . . . . . . . . . . . 8

9 Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). 

Do not enter more than 1.000 . . . . . . . . . . . . . . . . . . . . . . 9 × . 

10 Multiply each amount on line 6 

by line 9 . . . . . . . 10

11 Subtract line 10 from line 6 . 11

12 Add the amounts on line 11. This is your Adoption Credit. Include this amount on Form 1040, 

line 71, or Form 1040NR, line 67. Check box b on that line and attach all required

documentation . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 22843L Form 8839 (2011) 

▶ See separate instructions.

Total Forms Filed = 49,707

47,956

47,955 15,783

0

0

19,827

8,192

10,075

*

48,359

14,484

49,659

14,784

*

48,214

13,781

* 0 * * * *

5,168 * *

47,955 15,783 *

47,494 15,782 *

* Data not shown because of the small number of sample returns on which it is based.
Form 8839

Department of the Treasury 

Internal Revenue Service (99)

Qualified Adoption Expenses

▶ Attach to Form 1040 or 1040NR.

▶ Attach all required documents.

OMB No. 1545-0074

2011

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

1994 and

disabled

(d) 

a child 

with special 

needs

(e) 

a 

foreign 

child

(f) 

Child’s 

identifying number

(g) 

Check if 

adoption 

became final in 

2011 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 2011.

5 

6 Enter the smaller of line 4 or line 5 6 

7 Enter modified adjusted gross income (see instructions) . . . . . . 7

8 Is line 7 more than $185,210?

No. Skip lines 8 and 9, and enter -0- on line 10.

Yes. Subtract $185,210 from line 7 . . . . . . . . . . . 8

9 Divide line 8 by $40,000. Enter the result as a decimal (rounded to at least three places). 

Do not enter more than 1.000 . . . . . . . . . . . . . . . . . . . . . . 9 × . 

10 Multiply each amount on line 6 

by line 9 . . . . . . . 10

11 Subtract line 10 from line 6 . 11

12 Add the amounts on line 11. This is your Adoption Credit. Include this amount on Form 1040, 

line 71, or Form 1040NR, line 67. Check box b on that line and attach all required

documentation . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 22843L Form 8839 (2011) 

▶ See separate instructions.

Total Forms Filed = 49,707

610,434

673,037 146,924 *

60,551 * *

469,732 136,485 *

454,218 135,550 *

* Data not shown because of the small number of sample returns on which it is based.

201 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
202 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8839 (2011) Page 2 

Part III Employer-Provided Adoption Benefits

Caution: Before completing Part III, ensure that your employer has a written qualified adoption assistance 

program. Child 1 Child 2 Child 3 

13 Maximum exclusion per child 13

14 Did you receive employerprovided adoption benefits for a 

prior year for the same child?

No. Enter -0-.

Yes. See instructions for 

the amount to enter. } 14

15 Subtract line 14 from line 13 15

16 Employer-provided adoption 

benefits you received in 2011. 

This amount should be shown 

in box 12 of your 2011 Form(s) 

W-2 with code T . . . . 16

17 Add the amounts on line 16 . . . . . . . . . . . . . . . .

 . . . . . . . 17

18 

 

 

 

Enter the smaller of line 15 or 

line 16. But if the child was a 

child with special needs and the 

adoption became final in 2011, 

enter the amount from line 15 18

19 Enter modified adjusted gross income (from 

the worksheet in the instructions) . . . . 19

20 Is line 19 more than $185,210?

No. Skip lines 20 and 21, and enter -0- 

on line 22.

Yes. Subtract $185,210 from line 19 20

21 Divide line 20 by $40,000. Enter the result as a decimal (rounded to 

at least three places). Do not enter more than 1.000 . . . . . 21 × . 

22 Multiply each amount on line 18 

by line 21 . . . . . . . 22

23 Excluded benefits. Subtract 

line 22 from line 18 . . . . 23

24 Add the amounts on line 23 . . . . . . . . . . . . . . . . . . . . . . . 24

25 Taxable benefits. Is line 24 more than line 17?

No. Subtract line 24 from line 17. Also, include this amount, if more than zero, on 

line 7 of Form 1040 or line 8 of Form 1040NR. On the dotted line next to line 

7 of Form 1040 or line 8 of Form 1040NR, enter “AB.”

Yes. Subtract line 17 from line 24. Enter the result as a negative number. Reduce 

the total you would enter on line 7 of Form 1040 or line 8 of Form 1040NR by

the amount on Form 8839, line 25. Enter the result on line 7 of Form 1040 or 

line 8 of Form 1040NR. Enter “SNE” on the dotted line next to the entry line.

} . . 25

TIP

You may be able to claim the adoption credit in Part II on the front of this form if any of the following apply. 

• You paid adoption expenses in 2010, those expenses were not fully reimbursed by your employer or otherwise, and 

the adoption was not final by the end of 2010. 

• The total adoption expenses you paid in 2011 were not fully reimbursed by your employer or otherwise, and the 

adoption became final in 2011 or earlier. 

• You adopted a child with special needs and the adoption became final in 2011.

Form 8839 (2011) 

4,333

*

*

* 0 0

* Data not shown because of the small number of sample returns on which it is based.
Form 8839 (2011) Page 2 

Part III Employer-Provided Adoption Benefits

Caution: Before completing Part III, ensure that your employer has a written qualified adoption assistance 

program.

 Child 1 Child 2 Child 3 

13 Maximum exclusion per child 13

14 Did you receive employerprovided adoption benefits for a 

prior year for the same child?

No. Enter -0-.

Yes. See instructions for 

the amount to enter. } 14

15 Subtract line 14 from line 13 15

16 Employer-provided adoption 

benefits you received in 2011. 

This amount should be shown 

in box 12 of your 2011 Form(s) 

W-2 with code T . . . . 16

17 Add the amounts on line 16 . . . . . . . . . . . . . . . . . . . . . . . 17

18 

 

 

 

Enter the smaller of line 15 or 

line 16. But if the child was a 

child with special needs and the 

adoption became final in 2011, 

enter the amount from line 15 18

19 Enter modified adjusted gross income (from 

the worksheet in the instructions) . . . . 19

20 Is line 19 more than $185,210?

No. Skip lines 20 and 21, and enter -0- 

on line 22.

Yes. Subtract $185,210 from line 19 20

21 Divide line 20 by $40,000. Enter the result as a decimal (rounded to 

at least three places). Do not enter more than 1.000 . . . . . 21 × . 

22 Multiply each amount on line 18 

by line 21 . . . . . . . 22

23 Excluded benefits. Subtract 

line 22 from line 18 . . . . 23

24 Add the amounts on line 23 . . . . . . . . . . . . . . . . . . . . . . . 24

25 Taxable benefits. Is line 24 more than line 17?

No. Subtract line 24 from line 17. Also, include this amount, if more than zero, on 

line 7 of Form 1040 or line 8 of Form 1040NR. On the dotted line next to line 

7 of Form 1040 or line 8 of Form 1040NR, enter “AB.”

Yes. Subtract line 17 from line 24. Enter the result as a negative number. Reduce 

the total you would enter on line 7 of Form 1040 or line 8 of Form 1040NR by

the amount on Form 8839, line 25. Enter the result on line 7 of Form 1040 or 

line 8 of Form 1040NR. Enter “SNE” on the dotted line next to the entry line.

} . . 25

TIP

You may be able to claim the adoption credit in Part II on the front of this form if any of the following apply. 

• You paid adoption expenses in 2010, those expenses were not fully reimbursed by your employer or otherwise, and 

the adoption was not final by the end of 2010. 

• The total adoption expenses you paid in 2011 were not fully reimbursed by your employer or otherwise, and the 

adoption became final in 2011 or earlier. 

• You adopted a child with special needs and the adoption became final in 2011.

Form 8839 (2011) 

21,902

*

*

* 0 0

* Data not shown because of the small number of sample returns on which it is based.

203 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
204 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 99

Name(s) shown on return Identifying number

1 Enter the total qualified wages paid or incurred during calendar year 2011 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. Cooperatives, estates, and trusts, go to line 5. Partnerships and S corporations, 

stop here and report this amount on Schedule K. All others, stop here and report this amount on

Form 3800, Part III, line 3 . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form 3800,

Part III, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

For Paperwork Reduction Act Notice, see instructions. Cat. No. 16145S Form 8844 (2011)

Total Forms Filed = 19,907

76

0

19,899
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

2011

Attachment 

Sequence No. 99

Name(s) shown on return Identifying number

1 Enter the total qualified wages paid or incurred during calendar year 2011 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. Cooperatives, estates, and trusts, go to line 5. Partnerships and S corporations, 

stop here and report this amount on Schedule K. All others, stop here and report this amount on

Form 3800, Part III, line 3 . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form 3800,

Part III, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

For Paperwork Reduction Act Notice, see instructions. Cat. No. 16145S Form 8844 (2011)

Total Forms Filed = 19,907

2,654

0

63,019

205 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
206 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8846

Department of the Treasury 

Internal Revenue Service

Credit for Employer Social Security and Medicare Taxes 

Paid on Certain Employee Tips

▶ Information on Form 8846 and its instructions is available at www.irs.gov/form8846.

OMB No. 1545-1414

2011

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, see instructions and check here . . . . . ▶ 4 

5 Credit for employer social security and Medicare taxes paid on certain employee tips 

from partnerships and S corporations . . . . . . . . . . . . . . . . . . 5 

6 Add lines 4 and 5. Partnerships and S corporations, report this amount on Schedule K. 

All others, report this amount on Form 3800, line 4f . . . . . . . . . . . . . 6 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 16148Z Form 8846 (2011)

Total Forms Filed = 33,600

4,736

1,363

4,736

4,736

29,400

32,519
Form 8846

Department of the Treasury 

Internal Revenue Service

Credit for Employer Social Security and Medicare Taxes 

Paid on Certain Employee Tips

▶ Information on Form 8846 and its instructions is available at www.irs.gov/form8846.

OMB No. 1545-1414

2011

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, see instructions and check here . . . . . ▶ 4 

5 Credit for employer social security and Medicare taxes paid on certain employee tips 

from partnerships and S corporations . . . . . . . . . . . . . . . . . . 5 

6 Add lines 4 and 5. Partnerships and S corporations, report this amount on Schedule K. 

All others, report this amount on Form 3800, line 4f . . . . . . . . . . . . . 6 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 16148Z Form 8846 (2011)

Total Forms Filed = 33,600

453,256

44,894

408,362

31,239

159,895

191,134

207 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
208 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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 

2011

Attachment 

Sequence No. 39

Name(s) shown on return Social security number of MSA 

account holder. If both spouses 

have MSAs, see instructions ▶

Section A. Archer MSAs. If you have only a Medicare Advantage MSA, skip Section A and complete Section B.

Part I Archer MSA Contributions and Deductions. See instructions before completing this part. If you are filing 

jointly and both you and your spouse have high deductible health plans with self-only coverage, complete a 

separate Part I for each spouse.

1 Total employer contributions to your Archer MSA(s) for 2011 . . . . 1

2 Archer MSA contributions you made for 2011, including those made from January 1, 2012, 

through April 17, 2012, that were for 2011. Do not include rollovers (see instructions) . . . . . 2

3 Limitation from the Line 3 Limitation Chart and Worksheet in the instructions . . . . . . . 3

4 Compensation (see instructions) from the employer maintaining the high deductible health plan. (If 

self-employed, enter your earned income from the trade or business under which the high 

deductible health plan was established.) . . . . . . . . . . . . . . . . . . . 4

5 Archer MSA deduction. Enter the smallest of line 2, 3, or 4 here. Also include this amount on

Form 1040, line 36, or Form 1040NR, line 35. On the dotted line next to Form 1040, line 36, or

Form 1040NR, line 35, enter “MSA” and the amount . . . . . . . . . . . . . . . . 5

Caution: If line 2 is more than line 5, you may have to pay an additional tax (see instructions).

Part II Archer MSA Distributions

6a Total distributions you and your spouse received in 2011 from all Archer MSAs (see instructions) . 6a

b Distributions included on line 6a that you rolled over to another Archer MSA or a health savings 

account. Also include any excess contributions (and the earnings on those excess contributions) 

included on line 6a that were withdrawn by the due date of your return (see instructions) . . . . 6b

c Subtract line 6b from line 6a . . . . . . . . . . . . . . . . . . . . . . . 6c

7 Unreimbursed qualified medical expenses (see instructions) . . . . . . . . . . . . . 7

8 Taxable Archer MSA distributions. Subtract line 7 from line 6c. If zero or less, enter -0-. Also 

include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. On the dotted 

line next to line 21, enter “MSA” and the amount . . . . . . . . . . . . . . . . . 8

9a If any of the distributions included on line 8 meet any of the Exceptions to the Additional 

20% Tax (see instructions), check here . . . . . . . . . . . . . . . . . . ▶

b Additional 20% tax (see instructions). Enter 20% (.20) of the distributions included on line 8 that 

are subject to the additional 20% tax. Also include this amount in the total on Form 1040, line 60, 

or Form 1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form 1040NR, line 59, 

enter “MSA” and the amount . . . . . . . . . . . . . . . . . . . . . . . 9b

Section B. Medicare Advantage MSA Distributions. If you are filing jointly and both you and your spouse received 

distributions in 2011 from a Medicare Advantage MSA, complete a separate Section B for each spouse (see 

instructions).

10 Total distributions you received in 2011 from all Medicare Advantage MSAs (see instructions) . . 10

11 Unreimbursed qualified medical expenses (see instructions) . . . . . . . . . . . . . 11

12 Taxable Medicare Advantage MSA distributions. Subtract line 11 from line 10. If zero or less, 

enter -0-. Also include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. 

On the dotted line next to line 21, enter “Med MSA” and the amount . . . . . . . . . . 12

13a If any of the distributions included on line 12 meet any of the Exceptions to the Additional 

50% Tax (see instructions), check here . . . . . . . . . . . . . . . . . . ▶

b Additional 50% tax (see instructions). Enter 50% (.50) of the distributions included on line 12 that 

are subject to the additional 50% tax. Also include this amount in the total on Form 1040, line 60, 

or Form 1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form 1040NR, line 59, 

enter “Med MSA” and the amount . . . . . . . . . . . . . . . . . . . . . . 13b

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 24091H Form 8853 (2011) 

Total Forms Filed = 139,049

*

10,671

7,512

8,860

7,460

27,076

*

27,075

19,695

7,383

*

*

*

*

* Data not shown because of the small number of sample returns on which it is based.
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 

2011

Attachment 

Sequence No. 39

Name(s) shown on return Social security number of MSA 

account holder. If both spouses 

have MSAs, see instructions ▶

Section A. Archer MSAs. If you have only a Medicare Advantage MSA, skip Section A and complete Section B.

Part I Archer MSA Contributions and Deductions. See instructions before completing this part. If you are filing 

jointly and both you and your spouse have high deductible health plans with self-only coverage, complete a 

separate Part I for each spouse.

1 Total employer contributions to your Archer MSA(s) for 2011 . . . . 1

2 Archer MSA contributions you made for 2011, including those made from January 1, 2012, 

through April 17, 2012, that were for 2011. Do not include rollovers (see instructions) . . . . . 2

3 Limitation from the Line 3 Limitation Chart and Worksheet in the instructions . . . . . . . 3

4 Compensation (see instructions) from the employer maintaining the high deductible health plan. (If 

self-employed, enter your earned income from the trade or business under which the high 

deductible health plan was established.) . . . . . . . . . . . . . . . . . . . 4

5 Archer MSA deduction. Enter the smallest of line 2, 3, or 4 here. Also include this amount on

Form 1040, line 36, or Form 1040NR, line 35. On the dotted line next to Form 1040, line 36, or

Form 1040NR, line 35, enter “MSA” and the amount . . . . . . . . . . . . . . . . 5

Caution: If line 2 is more than line 5, you may have to pay an additional tax (see instructions).

Part II Archer MSA Distributions

6a Total distributions you and your spouse received in 2011 from all Archer MSAs (see instructions) . 6a

b Distributions included on line 6a that you rolled over to another Archer MSA or a health savings 

account. Also include any excess contributions (and the earnings on those excess contributions) 

included on line 6a that were withdrawn by the due date of your return (see instructions) . . . . 6b

c Subtract line 6b from line 6a . . . . . . . . . . . . . . . . . . . . . . . 6c

7 Unreimbursed qualified medical expenses (see instructions) . . . . . . . . . . . . . 7

8 Taxable Archer MSA distributions. Subtract line 7 from line 6c. If zero or less, enter -0-. Also 

include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. On the dotted 

line next to line 21, enter “MSA” and the amount . . . . . . . . . . . . . . . . . 8

9a If any of the distributions included on line 8 meet any of the Exceptions to the Additional 

20% Tax (see instructions), check here . . . . . . . . . . . . . . . . . . ▶

b Additional 20% tax (see instructions). Enter 20% (.20) of the distributions included on line 8 that 

are subject to the additional 20% tax. Also include this amount in the total on Form 1040, line 60, 

or Form 1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form 1040NR, line 59, 

enter “MSA” and the amount . . . . . . . . . . . . . . . . . . . . . . . 9b

Section B. Medicare Advantage MSA Distributions. If you are filing jointly and both you and your spouse received 

distributions in 2011 from a Medicare Advantage MSA, complete a separate Section B for each spouse (see 

instructions).

10 Total distributions you received in 2011 from all Medicare Advantage MSAs (see instructions) . . 10

11 Unreimbursed qualified medical expenses (see instructions) . . . . . . . . . . . . . 11

12 Taxable Medicare Advantage MSA distributions. Subtract line 11 from line 10. If zero or less, 

enter -0-. Also include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. 

On the dotted line next to line 21, enter “Med MSA” and the amount . . . . . . . . . . 12

13a If any of the distributions included on line 12 meet any of the Exceptions to the Additional 

50% Tax (see instructions), check here . . . . . . . . . . . . . . . . . . ▶

b Additional 50% tax (see instructions). Enter 50% (.50) of the distributions included on line 12 that 

are subject to the additional 50% tax. Also include this amount in the total on Form 1040, line 60, 

or Form 1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form 1040NR, line 59, 

enter “Med MSA” and the amount . . . . . . . . . . . . . . . . . . . . . . 13b

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 24091H Form 8853 (2011) 

Total Forms Filed = 139,049

*

18,428

20,660

713,568

11,644

128,181

*

128,176

130,957

6,591

*

*

*

*

* Data not shown because of the small number of sample returns on which it is based.

209 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
210 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8853 (2011) Attachment Sequence No. 39 Page 2 

Name of policyholder (as shown on Form 1040) Social security number of 

policyholder ▶

Section C. Long-Term Care (LTC) Insurance Contracts. See Filing Requirements for Section C in the instructions

before completing this section.

If more than one Section C is attached, check here . . . . . . . . . . . . . . . . . . . . . . ▶

14a Name of insured ▶ b Social security number of insured ▶

15 In 2011, 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 2011 were accelerated death benefits that were paid 

to you because the insured was terminally ill, skip lines 17 through 25 and enter -0- on line 26.

17 Gross LTC payments received on a per diem or other periodic basis. Enter the total of the 

amounts from box 1 of all Forms 1099-LTC you received with respect to the insured on which the 

“Per diem” box in box 3 is checked . . . . . . . . . . . . . . . . . . . . . 17

Caution: Do not use lines 18 through 26 to figure the taxable amount of benefits paid under an 

LTC insurance contract that is not a qualified LTC insurance contract. Instead, if the benefits are 

not excludable from your income (for example, if the benefits are not paid for personal injuries or 

sickness through accident or health insurance), report the amount not excludable as income on 

Form 1040, line 21.

18 Enter the part of the amount on line 17 that is from qualified LTC insurance contracts . . . . 18

19 Accelerated death benefits received on a per diem or other periodic basis. Do not include any 

amounts you received because the insured was terminally ill (see instructions) . . . . . . . 19

20 Add lines 18 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Note: If you checked “Yes” on line 15 above, see Multiple Payees in

the instructions before completing lines 21 through 25.

21 Multiply $300 by the number of days in the LTC period . . . . . . 21

22 Costs incurred for qualified LTC services provided for the insured 

during the LTC period (see instructions) . . . . . . . . . . . 22

23 Enter the larger of line 21 or line 22 . . . . . . . . . . . . 23

24 Reimbursements for qualified LTC services provided for the insured 

during the LTC period . . . . . . . . . . . . . . . . . 24

Caution: If you received any reimbursements from LTC contracts

issued before August 1, 1996, see instructions.

25 Per diem limitation. Subtract line 24 from line 23 . . . . . . . . . . . . . . . . . 25

26 Taxable payments. Subtract line 25 from line 20. If zero or less, enter -0-. Also include this

amount in the total on Form 1040, line 21. On the dotted line next to line 21, enter “LTC” and the 

amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

Form 8853 (2011) 

Yes = 5,144

Yes = 17,502

46,396

59,773

71,581

83,847

2,198

61,377

45,838

*

46,844

75,461

* Data not shown because of the small number of sample returns on which it is based.
Form 8853 (2011) Attachment Sequence No. 39 Page 2 

Name of policyholder (as shown on Form 1040) Social security number of 

policyholder ▶

Section C. Long-Term Care (LTC) Insurance Contracts. See Filing Requirements for Section C in the instructions

before completing this section.

If more than one Section C is attached, check here . . . . . . . . . . . . . . . . . . . . . . ▶

14a Name of insured ▶ b Social security number of insured ▶

15 In 2011, 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 2011 were accelerated death benefits that were paid 

to you because the insured was terminally ill, skip lines 17 through 25 and enter -0- on line 26.

17 Gross LTC payments received on a per diem or other periodic basis. Enter the total of the 

amounts from box 1 of all Forms 1099-LTC you received with respect to the insured on which the 

“Per diem” box in box 3 is checked . . . . . . . . . . . . . . . . . . . . . 17

Caution: Do not use lines 18 through 26 to figure the taxable amount of benefits paid under an 

LTC insurance contract that is not a qualified LTC insurance contract. Instead, if the benefits are 

not excludable from your income (for example, if the benefits are not paid for personal injuries or 

sickness through accident or health insurance), report the amount not excludable as income on 

Form 1040, line 21.

18 Enter the part of the amount on line 17 that is from qualified LTC insurance contracts . . . . 18

19 Accelerated death benefits received on a per diem or other periodic basis. Do not include any 

amounts you received because the insured was terminally ill (see instructions) . . . . . . . 19

20 Add lines 18 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Note: If you checked “Yes” on line 15 above, see Multiple Payees in

the instructions before completing lines 21 through 25.

21 Multiply $300 by the number of days in the LTC period . . . . . . 21

22 Costs incurred for qualified LTC services provided for the insured 

during the LTC period (see instructions) . . . . . . . . . . . 22

23 Enter the larger of line 21 or line 22 . . . . . . . . . . . . 23

24 Reimbursements for qualified LTC services provided for the insured 

during the LTC period . . . . . . . . . . . . . . . . . 24

Caution: If you received any reimbursements from LTC contracts

issued before August 1, 1996, see instructions.

25 Per diem limitation. Subtract line 24 from line 23 . . . . . . . . . . . . . . . . . 25

26 Taxable payments. Subtract line 25 from line 20. If zero or less, enter -0-. Also include this

amount in the total on Form 1040, line 21. On the dotted line next to line 21, enter “LTC” and the 

amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

Form 8853 (2011) 

1,187,451

5,391,851

2,687,932

6,255,096

8,833

1,515,975

1,161,526

*

1,220,021

5,235,130

* Data not shown because of the small number of sample returns on which it is based.

211 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
212 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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 

2011

Attachment 

Sequence No. 50 

Name(s) shown on return Your social security number 

▲!

CAUTION

You cannot take both an education credit and the tuition and fees deduction (see Form 8917) for the same student for 

the same year.

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 (2011)

Total Forms Filed = 15,674,491

Student # 1

Student # 2

12,950,059

1,194,185

Student # 1

Student # 3

Student # 4

103,510

*

2,884,346

2,884,346

2,884,346

2,884,346

12,950,059 12,950,059

1,194,185 1,194,185

103,510

*

103,510

*

12,950,059

Student # 2 2,884,346 88,142 88,142

Student # 3 Student # 4 * 0 * 0

* Data not shown because of the small number of sample returns on which it is based.
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 

2011

Attachment 

Sequence No. 50 

Name(s) shown on return Your social security number 

▲!

CAUTION

You cannot take both an education credit and the tuition and fees deduction (see Form 8917) for the same student for 

the same year.

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 (2011)

Total Forms Filed = 15,674,491

Student # 1

Student # 2

Student # 1

Student # 3

Student # 4

16,172,984

12,117,224

2,423,453

38,696,144 26,703,149

3,593,748 2,466,609

321,906 219,496

* *

29,399,943

Student # 2 15,868,821 303,819

Student # 3 Student # 4 * 0

* Data not shown because of the small number of sample returns on which it is based.

213 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
214 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8863 (2011) 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. 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 . . . . . . . . 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 40. 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: $122,000 if married filing jointly; $61,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 17

18 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. 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 . . . . . . . . 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

Form 8863 (2011)

2,892,330

12,054,606

2,892,330

2,874,051

2,892,245

2,874,051

2,874,051

2,874,051

12,950,059

12,724,975

12,927,428

12,927,428

12,927,428

12,927,428

12,823,967

12,927,428
Form 8863 (2011) 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. 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 . . . . . . . . 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 40. 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: $122,000 if married filing jointly; $61,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 17

18 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. 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 . . . . . . . . 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

Form 8863 (2011)

1,622,894,179

1,048,321,065

2,434,552

12,366,511

258,426,532

42,046,363

140,407,017

119,257,346

2,359,627

28,219,470

577,239,755

179,956,613

12,788,994

28,977,818

11,516,924

17,460,894

215 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
216 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8864

Department of the Treasury 

Internal Revenue Service

Biodiesel and Renewable Diesel Fuels Credit

▶ Attach to your tax return.

OMB No. 1545-1924

2011

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 2011 (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. Partnership 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 is 

scheduled to expire for fuel sold or used after 2011. Do 

not report this fuel on Form 8864 unless the credit is 

extended. See www.irs.gov/form8864 for the latest 

information about this credit. 

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 (2011)

Total Forms Filed = 5,638

*

*

0

0

0

0

*

533

5,262

5,638

* Data not shown because of the small number of sample returns on which it is based.
Form 8864

Department of the Treasury 

Internal Revenue Service

Biodiesel and Renewable Diesel Fuels Credit

▶ Attach to your tax return.

OMB No. 1545-1924

2011

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 2011 (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. Partnership 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 is 

scheduled to expire for fuel sold or used after 2011. Do 

not report this fuel on Form 8864 unless the credit is 

extended. See www.irs.gov/form8864 for the latest 

information about this credit. 

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 (2011)

Total Forms Filed = 5,638

*

*

0

0

0

0

*

423

11,469

11,892

* Data not shown because of the small number of sample returns on which it is based.

217 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
218 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 54

Name(s) shown on return Your social security number

▲!

CAUTION

You cannot take this credit if either of the following applies.

• The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37 is more than $28,250 ($42,375 if head of 

household; $56,500 if married filing jointly).

• The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1994, (b) is claimed as a 

dependent on someone else’s 2011 tax return, or (c) was a student (see instructions).

 (a) You (b) Your spouse 

1 Traditional and Roth IRA contributions for 2011. 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 2011 

(see instructions) . . . . . . . . . . . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . 3 

4 Certain distributions received after 2008 and before the due date 

(including extensions) of your 2011 tax return (see instructions). If 

married filing jointly, include both spouses’ amounts in both columns. 

See instructions for an exception . . . . . . . . . . . . . 4 

5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . 5 

6 In each column, enter the smaller of line 5 or $2,000 . . . . . . 6 

7 Add the amounts on line 6. If zero, stop; you cannot take this credit . . . . . . . . . . 7 

8 Enter the amount from Form 1040, line 38*; Form 1040A, line 22; or 

Form 1040NR, line 37 . . . . . . . . . . . . . . . . . 8 

9 Enter the applicable decimal amount shown below:

If line 8 is— 

Over— But not 

over—

And your filing status is—

Married 

filing jointly

Head of 

household

Single, Married filing 

separately, or 

Enter on line 9— Qualifying widow(er) 

--- $17,000 .5 .5 .5

$17,000 $18,250 .5 .5 .2

$18,250 $25,500 .5 .5 .1

$25,500 $27,375 .5 .2 .1

$27,375 $28,250 .5 .1 .1

$28,250 $34,000 .5 .1 .0

$34,000 $36,500 .2 .1 .0

$36,500 $42,375 .1 .1 .0

$42,375 $56,500 .1 .0 .0

$56,500 --- .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 (2011)

Total Forms Filed = 6,936,285

6,394,950

619,876 228,010

5,297,622 1,069,987

5,701,568 1,230,769

257,222 109,407

5,692,020 1,225,708

5,692,020 1,225,708

6,519,553

6,519,553

6,497,586

6,458,205

1,123,523

6,416,811

6,497,586
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

2011

Attachment 

Sequence No. 54

Name(s) shown on return Your social security number

▲!

CAUTION

You cannot take this credit if either of the following applies.

• The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37 is more than $28,250 ($42,375 if head of 

household; $56,500 if married filing jointly).

• The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1994, (b) is claimed as a 

dependent on someone else’s 2011 tax return, or (c) was a student (see instructions).

 (a) You (b) Your spouse 

1 Traditional and Roth IRA contributions for 2011. 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 2011 

(see instructions) . . . . . . . . . . . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . 3 

4 Certain distributions received after 2008 and before the due date 

(including extensions) of your 2011 tax return (see instructions). If 

married filing jointly, include both spouses’ amounts in both columns. 

See instructions for an exception . . . . . . . . . . . . . 4 

5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . 5 

6 In each column, enter the smaller of line 5 or $2,000 . . . . . . 6 

7 Add the amounts on line 6. If zero, stop; you cannot take this credit . . . . . . . . . . 7 

8 Enter the amount from Form 1040, line 38*; Form 1040A, line 22; or 

Form 1040NR, line 37 . . . . . . . . . . . . . . . . . 8 

9 Enter the applicable decimal amount shown below:

If line 8 is— 

Over— But not 

over—

And your filing status is—

Married 

filing jointly

Head of 

household

Single, Married filing 

separately, or 

Enter on line 9— Qualifying widow(er) 

--- $17,000 .5 .5 .5

$17,000 $18,250 .5 .5 .2

$18,250 $25,500 .5 .5 .1

$25,500 $27,375 .5 .2 .1

$27,375 $28,250 .5 .1 .1

$28,250 $34,000 .5 .1 .0

$34,000 $36,500 .2 .1 .0

$36,500 $42,375 .1 .1 .0

$42,375 $56,500 .1 .0 .0

$56,500 --- .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 (2011)

Total Forms Filed = 6,936,285

1,117,627

1,774,426 763,385

7,676,320 1,906,225

9,450,746 2,669,610

446,165 328,371

9,215,625 2,511,558

6,306,949 1,448,056

7,755,005

213,582,124

1,376,261

10,845,146

731,111

10,114,035

219 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
220 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8885

Department of the Treasury 

Internal Revenue Service 

Health Coverage Tax Credit

▶ Attach to Form 1040, Form 1040NR, Form 1040-SS, or Form 1040-PR

OMB No. 1545-0074

2011

Attachment 

Sequence No. 134

Name of recipient (if both spouses are recipients, complete a separate form for each spouse) Recipient’s social security number

Note. See the instructions for line 7 if you received advance (monthly) payments and you are only filing Form 8885 to claim the 

additional credit as reported on your Form 1099-H. You will need to include this amount on line 7.

Before you begin: See Definitions and Special Rules in the instructions.

▲!

CAUTION

Do not complete this form if you can be claimed as a dependent on someone else’s 2011 tax return.

Part I Complete This Part To See if You Are Eligible To Take This Credit

1 Check the boxes below for each month in 2011 that all of the following statements were true on the first day of that month.

• You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) 

recipient, or Pension Benefit Guaranty Corporation (PBGC) pension payee; or you were a qualified family member of an

individual who fell under one of the categories listed above when he or she passed away or with whom you finalized 

a divorce. 

• You and/or your family member(s) were covered by a qualified health insurance plan for which you paid the entire premiums, 

or your portion of the premiums, directly to your health plan or to “U.S. Treasury–HCTC.”

• You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for 

the HCTC.

• You were not enrolled in Medicaid or the Children’s Health Insurance Program (CHIP).

• You were not enrolled in the Federal Employees Health Benefits Program (FEHBP) or eligible to receive benefits under the

U.S. military health system (TRICARE).

• You were not imprisoned under federal, state, or local authority.

• Your employer did not pay 50% or more of the cost of coverage.

• You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator.

January February March April May June

July August September October November December

Part II Health Coverage Tax Credit

Column A 

January and February 

Column B 

March–December 2 Enter in each column the amount paid directly to your health plan for 

qualified health insurance coverage for the months checked on line 1 that 

are included under the heading for the column (see instructions). Do not 

include on line 2 any qualified health insurance premiums paid to “U.S. 

Treasury–HCTC” or any insurance premiums on coverage that was actually

paid for with a National Emergency Grant. Also, do not include any advance 

(monthly) payments or reimbursement credits you received as shown on

Form 1099-H, box 1 . . . . . . . . . . . . . . . . . . 2

▲!

CAUTION

You must attach the required documents listed in the instructions

for any amounts included on line 2. If you do not attach the 

required documents, your credit will be disallowed.

3 Enter in each column 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 that are included under the heading for the column. 3

4 Subtract line 3 from line 2. If zero or less, enter -0-. If you entered -0- in both 

columns, stop; you cannot take the credit (but see Note above) . . . . 4

5 Applicable percentage . . . . . . . . . . . . . . . . . 5

6 Multiply the amount on line 4 in each column by the applicable percentage 

shown on line 5 for that column . . . . . . . . . . . . . . 6

7 Health Coverage Tax Credit. If you received an advance (monthly) payment in any month in

2011, add the amount reported in the box to the left of box 8 of your Form 1099-H to the total of

any amount(s) on line 6 and enter it here. If you received an advance (monthly) payment in any

month not checked on line 1, see the instructions for line 7 for more details. Otherwise, add the

amounts on line 6. Enter the result here and on Form 1040, line 71 (check box d); Form 1040NR, 

line 67 (check box d); Form 1040-SS, line 9; or Form 1040-PR, line 9 . . . . . . . . . . 7 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 34641D Form 8885 (2011)

Total Forms Filed = 19,943

19,943

12,202 14,919

* 0

12,202 14,919

12,202 14,919

* Data not shown because of the small number of sample returns on which it is based.
Form 8885

Department of the Treasury 

Internal Revenue Service 

Health Coverage Tax Credit

▶ Attach to Form 1040, Form 1040NR, Form 1040-SS, or Form 1040-PR

OMB No. 1545-0074

2011

Attachment 

Sequence No. 134

Name of recipient (if both spouses are recipients, complete a separate form for each spouse) Recipient’s social security number

Note. See the instructions for line 7 if you received advance (monthly) payments and you are only filing Form 8885 to claim the 

additional credit as reported on your Form 1099-H. You will need to include this amount on line 7.

Before you begin: See Definitions and Special Rules in the instructions.

▲!

CAUTION

Do not complete this form if you can be claimed as a dependent on someone else’s 2011 tax return.

Part I Complete This Part To See if You Are Eligible To Take This Credit

1 Check the boxes below for each month in 2011 that all of the following statements were true on the first day of that month.

• You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) 

recipient, or Pension Benefit Guaranty Corporation (PBGC) pension payee; or you were a qualified family member of an

individual who fell under one of the categories listed above when he or she passed away or with whom you finalized 

a divorce. 

• You and/or your family member(s) were covered by a qualified health insurance plan for which you paid the entire premiums, 

or your portion of the premiums, directly to your health plan or to “U.S. Treasury–HCTC.”

• You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for 

the HCTC.

• You were not enrolled in Medicaid or the Children’s Health Insurance Program (CHIP).

• You were not enrolled in the Federal Employees Health Benefits Program (FEHBP) or eligible to receive benefits under the

U.S. military health system (TRICARE).

• You were not imprisoned under federal, state, or local authority.

• Your employer did not pay 50% or more of the cost of coverage.

• You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator.

January February March April May June

July August September October November December

Part II Health Coverage Tax Credit

Column A 

January and February 

Column B 

March–December 2 Enter in each column the amount paid directly to your health plan for 

qualified health insurance coverage for the months checked on line 1 that 

are included under the heading for the column (see instructions). Do not 

include on line 2 any qualified health insurance premiums paid to “U.S. 

Treasury–HCTC” or any insurance premiums on coverage that was actually

paid for with a National Emergency Grant. Also, do not include any advance 

(monthly) payments or reimbursement credits you received as shown on

Form 1099-H, box 1 . . . . . . . . . . . . . . . . . . 2

▲!

CAUTION

You must attach the required documents listed in the instructions

for any amounts included on line 2. If you do not attach the 

required documents, your credit will be disallowed.

3 Enter in each column 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 that are included under the heading for the column. 3

4 Subtract line 3 from line 2. If zero or less, enter -0-. If you entered -0- in both 

columns, stop; you cannot take the credit (but see Note above) . . . . 4

5 Applicable percentage . . . . . . . . . . . . . . . . . 5

6 Multiply the amount on line 4 in each column by the applicable percentage 

shown on line 5 for that column . . . . . . . . . . . . . . 6

7 Health Coverage Tax Credit. If you received an advance (monthly) payment in any month in

2011, add the amount reported in the box to the left of box 8 of your Form 1099-H to the total of

any amount(s) on line 6 and enter it here. If you received an advance (monthly) payment in any

month not checked on line 1, see the instructions for line 7 for more details. Otherwise, add the

amounts on line 6. Enter the result here and on Form 1040, line 71 (check box d); Form 1040NR, 

line 67 (check box d); Form 1040-SS, line 9; or Form 1040-PR, line 9 . . . . . . . . . . 7 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 34641D Form 8885 (2011)

Total Forms Filed = 19,943

53,721

11,888 50,763

* 0

11,374 50,763

9,100 36,803

* Data not shown because of the small number of sample returns on which it is based.

221 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
222 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

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 

2011 (see instructions). . . . . . . . . . . . . . . . . . . . . . . . ▶ Self-only Family 

2 HSA contributions you made for 2011 (or those made on your behalf), including those made 

from January 1, 2012, through April 17, 2012, that were for 2011. 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 2011, and on the first day of every month during 2011, 

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 2011 from Form 

8853, lines 1 and 2. If you or your spouse had family coverage under an HDHP at any time

during 2011, 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 2011, see the instructions for the amount to 

enter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 If you were age 55 or older at the end of 2011, married, and you or your spouse had family 

coverage under an HDHP at any time during 2011, enter your additional contribution amount 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Employer contributions made to your HSAs for 2011 . . . . 9 

10 Qualified HSA funding distributions . . . . . . . . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . 12 

13 HSA deduction. Enter the smaller of line 2 or line 12 here and on Form 1040, line 25, or Form 

1040NR, line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 

Caution: If line 2 is more than line 13, you may have to pay an additional tax (see instructions). 

Part II HSA Distributions. If you are filing jointly and both you and your spouse each have separate HSAs, complete 

a separate Part II for each spouse. 

14 a Total distributions you received in 2011 from all HSAs (see instructions) . . . . . . . . 14a 

b 

 

Distributions included on line 14a that you rolled over to another HSA. Also include any excess 

contributions (and the earnings on those excess contributions) included on line 14a that were 

withdrawn by the due date of your return (see instructions) . . . . . . . . . . . . 14b 

c Subtract line 14b from line 14a . . . . . . . . . . . . . . . . . . . . . . 14c 

15 Unreimbursed qualified medical expenses (see instructions) . . . . . . . . . . . . 15 

16 Taxable HSA distributions. Subtract line 15 from line 14c. If zero or less, enter -0-. Also, 

include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. On the dotted

line next to line 21, enter “HSA” and the amount . . . . . . . . . . . . . . . . 16 

17 a If any of the distributions included on line 16 meet any of the Exceptions to the Additional 

20% Tax (see instructions), check here . . . . . . . . . . . . . . . . . ▶

b 

 

 

Additional 20% tax (see instructions). Enter 20% (.20) of the distributions included on line 16 

that are subject to the additional 20% tax. Also include this amount in the total on Form 1040, 

line 60, or Form 1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form

1040NR, line 59, enter “HSA” and the amount . . . . . . . . . . . . . . . . . 17b 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37621P Form 8889 (2011) 

182,927

1,068,926

3,472,024

13,586

3,471,827

3,402,124

379,446

3,406,371

2,801,628

3,180,789

1,019,297

3,131,289

47,666

3,111,689

2,963,024

196,327

50,412

2,823,276

Total Forms Filed = 4,367,012
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

2011

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 

2011 (see instructions). . . . . . . . . . . . . . . . . . . . . . . . ▶ Self-only Family 

2 HSA contributions you made for 2011 (or those made on your behalf), including those made 

from January 1, 2012, through April 17, 2012, that were for 2011. 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 2011, and on the first day of every month during 2011, 

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 2011 from Form 

8853, lines 1 and 2. If you or your spouse had family coverage under an HDHP at any time

during 2011, 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 2011, see the instructions for the amount to 

enter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 If you were age 55 or older at the end of 2011, married, and you or your spouse had family 

coverage under an HDHP at any time during 2011, enter your additional contribution amount 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Employer contributions made to your HSAs for 2011 . . . . 9 

10 Qualified HSA funding distributions . . . . . . . . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . 12 

13 HSA deduction. Enter the smaller of line 2 or line 12 here and on Form 1040, line 25, or Form 

1040NR, line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 

Caution: If line 2 is more than line 13, you may have to pay an additional tax (see instructions). 

Part II HSA Distributions. If you are filing jointly and both you and your spouse each have separate HSAs, complete 

a separate Part II for each spouse. 

14 a Total distributions you received in 2011 from all HSAs (see instructions) . . . . . . . . 14a 

b 

 

Distributions included on line 14a that you rolled over to another HSA. Also include any excess 

contributions (and the earnings on those excess contributions) included on line 14a that were 

withdrawn by the due date of your return (see instructions) . . . . . . . . . . . . 14b 

c Subtract line 14b from line 14a . . . . . . . . . . . . . . . . . . . . . . 14c 

15 Unreimbursed qualified medical expenses (see instructions) . . . . . . . . . . . . 15 

16 Taxable HSA distributions. Subtract line 15 from line 14c. If zero or less, enter -0-. Also, 

include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. On the dotted

line next to line 21, enter “HSA” and the amount . . . . . . . . . . . . . . . . 16 

17 a If any of the distributions included on line 16 meet any of the Exceptions to the Additional 

20% Tax (see instructions), check here . . . . . . . . . . . . . . . . . ▶

b 

 

 

Additional 20% tax (see instructions). Enter 20% (.20) of the distributions included on line 16 

that are subject to the additional 20% tax. Also include this amount in the total on Form 1040, 

line 60, or Form 1040NR, line 59. On the dotted line next to Form 1040, line 60, or Form

1040NR, line 59, enter “HSA” and the amount . . . . . . . . . . . . . . . . . 17b 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37621P Form 8889 (2011) 

39,506

3,296,290

17,356,456

24,107

17,338,590

16,614,595

399,778

17,014,372

6,348,336

11,222,341

3,078,052

7,072,937

69,024

7,003,913

6,791,424

212,489

89,084

6,437,420

Total Forms Filed = 4,367,012

223 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
224 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8889 (2011) Page 2 

Part III Income and Additional Tax for Failure To Maintain HDHP Coverage. See the instructions before 

completing this part. If you are filing jointly and both you and your spouse each have separate HSAs, 

complete a separate Part III for each spouse. 

18 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 (2011) 

8,622

*

*

11,639

11,638

* Data not shown because of the small number of sample returns on which it is based.
Form 8889 (2011) Page 2 

Part III Income and Additional Tax for Failure To Maintain HDHP Coverage. See the instructions before 

completing this part. If you are filing jointly and both you and your spouse each have separate HSAs, 

complete a separate Part III for each spouse. 

18 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 (2011) 

5,922

*

*

7,710

772

* Data not shown because of the small number of sample returns on which it is based.

225 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
226 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8903

(Rev. December 2010) 

Department of the Treasury 

Internal Revenue Service

Domestic Production Activities Deduction

▶ Attach to your tax return. ▶ See separate instructions.

OMB No. 1545-1984

Attachment 

Sequence No. 143

Name(s) as shown on return Identifying number

Note. Do not complete column (a), unless you have oil-related 

production activities. Enter amounts for all activities in column (b), 

including oil-related production activities.

(a) 

Oil-related production activities

(b)

All activities

1 Domestic production gross receipts (DPGR) . . . . . . . . 1 

2 Allocable cost of goods sold. If you are using the small business 

simplified overall method, skip lines 2 and 3 . . . . . . . . 2 

3 Enter deductions and losses allocable to DPGR (see instructions) . 3 

4 If you are using the small business simplified overall method, enter the 

amount of cost of goods sold and other deductions or losses you 

ratably apportion to DPGR. All others, skip line 4 . . . . . . . 4 

5 Add lines 2 through 4 . . . . . . . . . . . . . . . 5 

6 Subtract line 5 from line 1 . . . . . . . . . . . . . . 6 

7 Qualified production activities income from estates, trusts, and 

certain partnerships and S corporations (see instructions) . . . 7 

8 Add lines 6 and 7. Estates and trusts, go to line 9, all others, skip line

9 and go to line 10 . . . . . . . . . . . . . . . . 8 

9 Amount allocated to beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . 9 

10 a Oil-related qualified production activities income. Estates and

trusts, subtract line 9, column (a), from line 8, column (a), all others, 

enter amount from line 8, column (a). If zero or less, enter -0- here . 10a 

b Qualified production activities income. Estates and trusts, subtract 

line 9, column (b), from line 8, column (b), all others, enter amount 

from line 8, column (b). If zero or less, enter -0- here, skip lines 11

through 21, and enter -0- on line 22 . . . . . . . . . . . 10b 

11 Income limitation (see instructions):

• Individuals, estates, and trusts. Enter your adjusted gross income figured without the 

domestic production activities deduction . . . . . . . . . . . . . . . .

• All others. Enter your taxable income figured without the domestic production activities } 11 

deduction (tax-exempt organizations, see instructions) . . . . . . . . . . .

12 Enter the smaller of line 10b or line 11. If zero or less, enter -0- here, skip lines 13 through 21, 

and enter -0- on line 22 . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 a Enter the smaller of line 10a or line 12 . . . . . . . . . . 14a

b Reduction for oil-related qualified production activities income. Multiply line 14a by 3% . . 14b

15 Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15

16 Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16

17 Form W-2 wages from estates, trusts, and certain partnerships and S corporations 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Add lines 16 and 17. Estates and trusts, go to line 19, all others, skip line 19 and go to line 20 18

19 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . 19

20 Estates and trusts, subtract line 19 from line 18, all others, enter amount from line 18 . . . 20

21 Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21

22 Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22

23 Domestic production activities deduction from cooperatives. Enter deduction from Form 

1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23

24 Expanded affiliated group allocation (see instructions) . . . . . . . . . . . . . . 24

25 Domestic production activities deduction. Combine lines 22 through 24 and enter the result 

here and on Form 1040, line 35; Form 1120, line 25; or the applicable line of your return . . 25

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37712F Form 8903 (Rev. 12-2010)

Total Forms Filed = 775,623

637,849

414,467

260,276

301,365

73,099

397,062

368,310

288,392

569,237

567,559

559,537

556,557

277,356

263,100

513,950

513,950

513,498

150,004

*

73,610

37,854

58,937

5,846

67,802

51,562

15,675

52,372

49,311

46,798

553,634

* Data not shown because of the small number of sample returns on which it is based.
Form 8903

(Rev. December 2010) 

Department of the Treasury 

Internal Revenue Service

Domestic Production Activities Deduction

▶ Attach to your tax return. ▶ See separate instructions.

OMB No. 1545-1984

Attachment 

Sequence No. 143

Name(s) as shown on return Identifying number

Note. Do not complete column (a), unless you have oil-related 

production activities. Enter amounts for all activities in column (b), 

including oil-related production activities.

(a) 

Oil-related production activities

(b)

All activities

1 Domestic production gross receipts (DPGR) . . . . . . . . 1 

2 Allocable cost of goods sold. If you are using the small business 

simplified overall method, skip lines 2 and 3 . . . . . . . . 2 

3 Enter deductions and losses allocable to DPGR (see instructions) . 3 

4 If you are using the small business simplified overall method, enter the 

amount of cost of goods sold and other deductions or losses you 

ratably apportion to DPGR. All others, skip line 4 . . . . . . . 4 

5 Add lines 2 through 4 . . . . . . . . . . . . . . . 5 

6 Subtract line 5 from line 1 . . . . . . . . . . . . . . 6 

7 Qualified production activities income from estates, trusts, and 

certain partnerships and S corporations (see instructions) . . . 7 

8 Add lines 6 and 7. Estates and trusts, go to line 9, all others, skip line

9 and go to line 10 . . . . . . . . . . . . . . . . 8 

9 Amount allocated to beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . 9 

10 a Oil-related qualified production activities income. Estates and

trusts, subtract line 9, column (a), from line 8, column (a), all others, 

enter amount from line 8, column (a). If zero or less, enter -0- here . 10a 

b Qualified production activities income. Estates and trusts, subtract 

line 9, column (b), from line 8, column (b), all others, enter amount 

from line 8, column (b). If zero or less, enter -0- here, skip lines 11

through 21, and enter -0- on line 22 . . . . . . . . . . . 10b 

11 Income limitation (see instructions):

• Individuals, estates, and trusts. Enter your adjusted gross income figured without the 

domestic production activities deduction . . . . . . . . . . . . . . . .

• All others. Enter your taxable income figured without the domestic production activities } 11 

deduction (tax-exempt organizations, see instructions) . . . . . . . . . . .

12 Enter the smaller of line 10b or line 11. If zero or less, enter -0- here, skip lines 13 through 21, 

and enter -0- on line 22 . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 a Enter the smaller of line 10a or line 12 . . . . . . . . . . 14a

b Reduction for oil-related qualified production activities income. Multiply line 14a by 3% . . 14b

15 Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15

16 Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16

17 Form W-2 wages from estates, trusts, and certain partnerships and S corporations 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Add lines 16 and 17. Estates and trusts, go to line 19, all others, skip line 19 and go to line 20 18

19 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . 19

20 Estates and trusts, subtract line 19 from line 18, all others, enter amount from line 18 . . . 20

21 Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21

22 Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22

23 Domestic production activities deduction from cooperatives. Enter deduction from Form 

1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23

24 Expanded affiliated group allocation (see instructions) . . . . . . . . . . . . . . 24

25 Domestic production activities deduction. Combine lines 22 through 24 and enter the result 

here and on Form 1040, line 35; Form 1120, line 25; or the applicable line of your return . . 25

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37712F Form 8903 (Rev. 12-2010)

Total Forms Filed = 775,623

8,993,936

940,470,913

639,289,305

168,947,220

52,991,699

861,228,224

79,242,689

49,952,766

139,343,218

317,935,051

99,717,775

8,968,756

125,827,476

84,147,749

209,975,225

104,987,736

8,201,572

788,389

*

36,142,762

23,300,407

7,166,692

906,566

31,373,664

4,769,098

2,058,099

7,544,653

4,726,785

141,804

8,815,260

* Data not shown because of the small number of sample returns on which it is based.

227 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
228 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

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 14 and 18. (a) Vehicle 1 (b) Vehicle 2 

1 Year, make, and model of vehicle . . . . . . . 1

2 Vehicle identification number (see instructions) . . 2

3 Enter date vehicle was placed in service (MM/DD/YYYY) 3 / / / /

4 Credit allowable (see instructions for amount to enter) 4

5 If you are not claiming the plug-in conversion credit, 

skip lines 5 through 9, enter -0- on line 10, and go to 

line 11. Otherwise, enter the cost of converting the 

vehicle to a qualified plug-in electric drive motor vehicle 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 plug-in conversion credit amount allowable 9

10 Enter the smaller of line 8 or line 9 . . . . . . 10 

11 Tentative credit. Add lines 4 and 10 . . . . . . 11

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or 

S corporation, skip Part II and go to Part III. All others, go to Part II.

Part II Credit for Business/Investment Use Part of Vehicle 

12 Business/investment use percentage (see instructions) 12 % %

13 Multiply line 11 by line 12 . . . . . . . . . . 13

14 Add columns (a) and (b) on line 13 . . . . . . . . . . . . . . . . . 14

15 Alternative motor vehicle credit from partnerships and S corporations . . . . . . 15

16 Business/investment use part of credit. Add lines 14 and 15. Partnerships and S 

corporations, report this amount on Schedule K. All others, report this amount on 

Form 3800, line 1r . . . . . . . . . . . . . . . . . . . . . . . 16

Part III Credit for Personal Use Part of Vehicle 

17 If you skipped Part II, enter the amount from line 11. If 

you completed Part II, subtract line 13 from line 11 . 17

18 Add columns (a) and (b) on line 17 . . . . . . . . . . . . . . . . . 18

19 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . 19

20 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . 20

21 Subtract line 20 from line 19. If zero or less, 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 here and on Form

1040, line 53 (or Form 1040NR, line 50). Check box c on that line and enter “8910” in

the space next to that box. If line 21 is smaller than line 18, see instructions . . . . 22

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37720F Form 8910 (2011)

Total Forms Filed = 9,422

8,339 0

0 0

8,095 0

* 0

0 0

* 0

* 0

* 0

8,397 0

*

0

*

8,397

2,325

8,416

7,391

* Data not shown because of the small number of sample returns on which it is based.
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

2011

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 14 and 18. (a) Vehicle 1 (b) Vehicle 2 

1 Year, make, and model of vehicle . . . . . . . 1

2 Vehicle identification number (see instructions) . . 2

3 Enter date vehicle was placed in service (MM/DD/YYYY) 3 / / / /

4 Credit allowable (see instructions for amount to enter) 4

5 If you are not claiming the plug-in conversion credit, 

skip lines 5 through 9, enter -0- on line 10, and go to 

line 11. Otherwise, enter the cost of converting the 

vehicle to a qualified plug-in electric drive motor vehicle 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 plug-in conversion credit amount allowable 9

10 Enter the smaller of line 8 or line 9 . . . . . . 10 

11 Tentative credit. Add lines 4 and 10 . . . . . . 11

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or 

S corporation, skip Part II and go to Part III. All others, go to Part II.

Part II Credit for Business/Investment Use Part of Vehicle 

12 Business/investment use percentage (see instructions) 12 % %

13 Multiply line 11 by line 12 . . . . . . . . . . 13

14 Add columns (a) and (b) on line 13 . . . . . . . . . . . . . . . . . 14

15 Alternative motor vehicle credit from partnerships and S corporations . . . . . . 15

16 Business/investment use part of credit. Add lines 14 and 15. Partnerships and S 

corporations, report this amount on Schedule K. All others, report this amount on 

Form 3800, line 1r . . . . . . . . . . . . . . . . . . . . . . . 16

Part III Credit for Personal Use Part of Vehicle 

17 If you skipped Part II, enter the amount from line 11. If 

you completed Part II, subtract line 13 from line 11 . 17

18 Add columns (a) and (b) on line 17 . . . . . . . . . . . . . . . . . 18

19 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . 19

20 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . 20

21 Subtract line 20 from line 19. If zero or less, 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 here and on Form

1040, line 53 (or Form 1040NR, line 50). Check box c on that line and enter “8910” in

the space next to that box. If line 21 is smaller than line 18, see instructions . . . . 22

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37720F Form 8910 (2011)

Total Forms Filed = 9,422

* 0

0 0

* 0

* 0

* 0

23,622 0

*

0

*

19,799

1,827

191,746

14,252

* Data not shown because of the small number of sample returns on which it is based.

229 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
230 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8911

Department of the Treasury 

Internal Revenue Service

Alternative Fuel Vehicle Refueling Property Credit

▶ Attach to your tax return.

OMB No. 1545-1981

2011

Attachment 

Sequence No. 151

Name(s) shown on return Identifying number

Part I Total Cost of Refueling Property

1 Total cost of qualified alternative fuel vehicle refueling property placed in service during the tax year 

(see What's New in the instructions) . . . . . . . . . . . . . . . . . . . 1 

Part II Credit for Business/Investment Use Part of Refueling Property

2 Business/investment use part (see instructions) . . . . . . . . . . . . . . . 2 

3 Section 179 expense deduction (see instructions) . . . . . . . . . . . . . . 3 

4 Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . 4 

5 Multiply line 4 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . 5

6 Maximum business/investment use part of credit (see instructions) . . . . . . . . . 6

7 Enter the smaller of line 5 or line 6. . . . . . . . . . . . . . . . . . . . 7

8 Alternative fuel vehicle refueling property credit from partnerships and S corporations . . . 8

9 Business/investment use part of credit. Add lines 7 and 8. Partnerships and S corporations,

report this amount on Schedule K. All others, report this amount on Form 3800, line 1s . . . 9

Part III Credit for Personal Use Part of Refueling Property

10 Subtract line 2 from line 1. If zero, stop here; do not file this form unless you are claiming a 

credit on line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Multiply line 10 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . 11

12 Maximum personal use part of credit (see instructions) . . . . . . . . . . . . . 12

13 Enter the smaller of line 11 or line 12 . . . . . . . . . . . . . . . . . . . 13

14 Regular tax before credits:

• Individuals. Enter the amount from Form 1040, line 44 (or Form 1040NR, line 42).

• Other filers. Enter the regular tax before credits from your return. } . . . . 14

15 Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:

a Foreign tax credit . . . . . . . . . . . . . . . . 15a

b Personal credits from Form 1040 or 1040NR (see instructions) . 15b

c Non-business qualified electric vehicle credit from Form 8834, line 30 15c

d Add lines 15a through 15c . . . . . . . . . . . . . . . . . . . . . . . 15d

16 Net regular tax. Subtract line 15d from line 14. If zero or less, stop here; do not file this form

unless you are claiming a credit on line 9 . . . . . . . . . . . . . . . . . 16

17 Tentative minimum tax (see instructions):

• Individuals. Enter the amount from Form 6251, line 33.

• Other filers. Enter the tentative minimum tax from your alternative minimum tax 

form or schedule. } . . . 17 

18 Subtract line 17 from line 16. If zero or less, stop here; do not file this form unless you are 

claiming a credit on line 9 . . . . . . . . . . . . . . . . . . . . . . 18 

19 Personal use part of credit. Enter the smaller of line 13 or line 18 here and on Form 

1040, line 53; Form 1040NR, line 50; or the appropriate line of your return. If line 18 is smaller 

than line 13, see instructions . . . . . . . . . . . . . . . . . . . . . 19 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37721Q Form 8911 (2011)

Total Forms Filed = 9,165

*

*

1,196

3,457

8,150

4,043

3,456

5,751

7,703

2,611

*

*

* Data not shown because of the small number of sample returns on which it is based.
Form 8911

Department of the Treasury 

Internal Revenue Service

Alternative Fuel Vehicle Refueling Property Credit

▶ Attach to your tax return.

OMB No. 1545-1981

2011

Attachment 

Sequence No. 151

Name(s) shown on return Identifying number

Part I Total Cost of Refueling Property

1 Total cost of qualified alternative fuel vehicle refueling property placed in service during the tax year 

(see What's New in the instructions) . . . . . . . . . . . . . . . . . . . 1 

Part II Credit for Business/Investment Use Part of Refueling Property

2 Business/investment use part (see instructions) . . . . . . . . . . . . . . . 2 

3 Section 179 expense deduction (see instructions) . . . . . . . . . . . . . . 3 

4 Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . 4 

5 Multiply line 4 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . 5

6 Maximum business/investment use part of credit (see instructions) . . . . . . . . . 6

7 Enter the smaller of line 5 or line 6. . . . . . . . . . . . . . . . . . . . 7

8 Alternative fuel vehicle refueling property credit from partnerships and S corporations . . . 8

9 Business/investment use part of credit. Add lines 7 and 8. Partnerships and S corporations,

report this amount on Schedule K. All others, report this amount on Form 3800, line 1s . . . 9

Part III Credit for Personal Use Part of Refueling Property

10 Subtract line 2 from line 1. If zero, stop here; do not file this form unless you are claiming a 

credit on line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Multiply line 10 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . 11

12 Maximum personal use part of credit (see instructions) . . . . . . . . . . . . . 12

13 Enter the smaller of line 11 or line 12 . . . . . . . . . . . . . . . . . . . 13

14 Regular tax before credits:

• Individuals. Enter the amount from Form 1040, line 44 (or Form 1040NR, line 42). 

• Other filers. Enter the regular tax before credits from your return. } . . . . 14

15 Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:

a Foreign tax credit . . . . . . . . . . . . . . . . 15a

b Personal credits from Form 1040 or 1040NR (see instructions) . 15b

c Non-business qualified electric vehicle credit from Form 8834, line 30 15c

d Add lines 15a through 15c . . . . . . . . . . . . . . . . . . . . . . . 15d

16 Net regular tax. Subtract line 15d from line 14. If zero or less, stop here; do not file this form

unless you are claiming a credit on line 9 . . . . . . . . . . . . . . . . . 16

17 Tentative minimum tax (see instructions):

• Individuals. Enter the amount from Form 6251, line 33.

• Other filers. Enter the tentative minimum tax from your alternative minimum tax 

form or schedule. } . . . 17 

18 Subtract line 17 from line 16. If zero or less, stop here; do not file this form unless you are 

claiming a credit on line 9 . . . . . . . . . . . . . . . . . . . . . . 18 

19 Personal use part of credit. Enter the smaller of line 13 or line 18 here and on Form 

1040, line 53; Form 1040NR, line 50; or the appropriate line of your return. If line 18 is smaller 

than line 13, see instructions . . . . . . . . . . . . . . . . . . . . . 19 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37721Q Form 8911 (2011)

Total Forms Filed = 9,165

*

*

2,994

4,191

130,592

109,785

2,601

5,025

25,788

8,978

*

*

* Data not shown because of the small number of sample returns on which it is based.

231 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
232 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

2011

Attachment 

Sequence No. 60

Name(s) shown on return Your social security number

▲!

CAUTION

You cannot take both an education credit from Form 8863 and the tuition and fees deduction from this form for the 

same student for the same tax year.

Before you begin: ✔ To see if you qualify for this deduction, see Who Can Take the Deduction in the instructions below.

✔ If you file Form 1040, figure any write-in adjustments to be entered on the dotted line next to Form 

1040, line 36. See the 2011 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.

Also enter this amount on Form 1040, line 34, or Form 1040A, line 19.

} . . . . . . . . . . . . . . 6

Section references are to the Internal Revenue Code unless otherwise 

noted.

What's New

Future developments. The IRS has created a page on IRS.gov for 

information about Form 8917, at www.irs.gov/form8917. Information 

about any future developments affecting Form 8917 (such as legislation 

enacted after we release it) will be posted on that page.

General Instructions

Purpose of Form

Use Form 8917 to figure and take the deduction for tuition and fees 

expenses paid in 2011.

This deduction is based on qualified education expenses 

paid to an eligible postsecondary educational institution. See What 

Expenses Qualify, later, for more information.

TIP

You may be able to take the American opportunity credit or 

lifetime learning credit for your education expenses instead 

of the tuition and fees deduction. See Form 8863, Education 

Credits, and Pub. 970, Tax Benefits for Education, for more 

information about these credits.

Who Can Take the Deduction

You may be able to take the deduction if you, your spouse, or a 

dependent you claim on your tax return was a student enrolled at or 

attending an eligible educational institution. The deduction is based on 

the amount of qualified education expenses you paid for the student in 

2011 for academic periods beginning in 2011 and those beginning in the 

first 3 months of 2012.

▲!

CAUTION

Qualified education expenses must be reduced by 

any expenses paid directly or indirectly using tax-free 

educational assistance. See Adjusted qualified education 

expenses, later.

Generally, in order to claim the deduction for qualified education 

expenses for a dependent, you must have paid the expenses in 2011 

and must claim an exemption for the student as a dependent on your 

2011 tax return (line 6c of Form 1040 or 1040A). For additional 

information, see chapter 6 of Pub. 970.

You cannot claim the tuition and fees deduction if any of the following 

apply.

• Your filing status is married filing separately.

• Another person can claim an exemption for you as a dependent on his 

or her tax return. You cannot take the deduction even if the other person 

does not actually claim that exemption.

• Your modified adjusted gross income (MAGI), as figured on line 5, is 

more than $80,000 ($160,000 if filing a joint return).

• You were a nonresident alien for any part of the year and 

did not elect to be treated as a resident alien for tax purposes. More 

information on nonresident aliens can be found in Pub. 519, U.S. Tax 

Guide for Aliens.

• You or anyone else claims an American opportunity or lifetime learning 

credit (Form 8863) in 2011 with respect to expenses of the student for 

whom the qualified education expenses were paid. However, a state tax 

credit will not disqualify you from claiming a tuition and fees deduction.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37728P Form 8917 (2011)

Total Forms Filed = 1,944,003

Student 1 SSN = 1,936,671

Student 2 SSN =

Student 3 SSN =

62,236

Student 4 SSN = * Student 4 exp = *

5,746

1,936,671

1,939,914

1,932,137

1,936,671

62,236

5,746

* Data not shown because of the small number of sample returns on which it is based.
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

2011

Attachment 

Sequence No. 60

Name(s) shown on return Your social security number

▲!

CAUTION

You cannot take both an education credit from Form 8863 and the tuition and fees deduction from this form for the 

same student for the same tax year.

Before you begin: ✔ To see if you qualify for this deduction, see Who Can Take the Deduction in the instructions below.

✔ If you file Form 1040, figure any write-in adjustments to be entered on the dotted line next to Form 

1040, line 36. See the 2011 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.

Also enter this amount on Form 1040, line 34, or Form 1040A, line 19.

} . . . . . . . . . . . . . . 6

Section references are to the Internal Revenue Code unless otherwise 

noted.

What's New

Future developments. The IRS has created a page on IRS.gov for 

information about Form 8917, at www.irs.gov/form8917. Information 

about any future developments affecting Form 8917 (such as legislation 

enacted after we release it) will be posted on that page.

General Instructions

Purpose of Form

Use Form 8917 to figure and take the deduction for tuition and fees 

expenses paid in 2011.

This deduction is based on qualified education expenses 

paid to an eligible postsecondary educational institution. See What 

Expenses Qualify, later, for more information.

TIP

You may be able to take the American opportunity credit or 

lifetime learning credit for your education expenses instead 

of the tuition and fees deduction. See Form 8863, Education 

Credits, and Pub. 970, Tax Benefits for Education, for more 

information about these credits.

Who Can Take the Deduction

You may be able to take the deduction if you, your spouse, or a 

dependent you claim on your tax return was a student enrolled at or 

attending an eligible educational institution. The deduction is based on 

the amount of qualified education expenses you paid for the student in 

2011 for academic periods beginning in 2011 and those beginning in the 

first 3 months of 2012.

▲!

CAUTION

Qualified education expenses must be reduced by 

any expenses paid directly or indirectly using tax-free 

educational assistance. See Adjusted qualified education 

expenses, later.

Generally, in order to claim the deduction for qualified education 

expenses for a dependent, you must have paid the expenses in 2011 

and must claim an exemption for the student as a dependent on your 

2011 tax return (line 6c of Form 1040 or 1040A). For additional 

information, see chapter 6 of Pub. 970.

You cannot claim the tuition and fees deduction if any of the following 

apply.

• Your filing status is married filing separately.

• Another person can claim an exemption for you as a dependent on his 

or her tax return. You cannot take the deduction even if the other person 

does not actually claim that exemption.

• Your modified adjusted gross income (MAGI), as figured on line 5, is 

more than $80,000 ($160,000 if filing a joint return).

• You were a nonresident alien for any part of the year and 

did not elect to be treated as a resident alien for tax purposes. More 

information on nonresident aliens can be found in Pub. 519, U.S. Tax 

Guide for Aliens.

• You or anyone else claims an American opportunity or lifetime learning 

credit (Form 8863) in 2011 with respect to expenses of the student for 

whom the qualified education expenses were paid. However, a state tax 

credit will not disqualify you from claiming a tuition and fees deduction.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37728P Form 8917 (2011)

Total Forms Filed = 1,944,003

10,984,840

265,772

22,046

Student 4 expenses = * 11,272,659

117,743,467

4,309,625

* Data not shown because of the small number of sample returns on which it is based.

233 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
234 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8936

Department of the Treasury 

Internal Revenue Service 

Qualified Plug-in Electric Drive Motor Vehicle Credit

▶ Attach to your tax return.

OMB No. 1545-2137

2011

Attachment 

Sequence No. 125

Name(s) shown on return Identifying number

Note.

• Use this form to claim the credit for certain plug-in electric vehicles (other than 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.

Part I Tentative Credit

Use a separate column for each vehicle. If you need more columns, 

use additional Forms 8936 and include the totals on lines 7 and 11. (a) Vehicle 1 (b) Vehicle 2

1 Year, make, and model of vehicle . . . . . . . 1

2 Vehicle identification number (see instructions) . . 2

3 Enter date vehicle was placed in service (MM/DD/YYYY) 3

4 Tentative credit (see instructions for amount to enter) 4

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or 

S corporation, skip Part II and go to Part III. All others, go to Part II.

Part II Credit for Business/Investment Use Part of Vehicle 

5 Business/investment use percentage (see instructions) 5 % %

6 Multiply line 4 by line 5 . . . . . . . . . . 6

7 Add columns (a) and (b) on line 6 . . . . . . . . . . . . . . . . . . 7

8 Qualified plug-in electric drive motor vehicle credit from partnerships and S 

corporations . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Business/investment use part of credit. Add lines 7 and 8. Partnerships and S 

corporations, report this amount on Schedule K. All others, report this amount on Form

3800, line 1y . . . . . . . . . . . . . . . . . . . . . . . . . 9

Part III Credit for Personal Use Part of Vehicle 

10 If you skipped Part II, enter the amount from line 4. If 

you completed Part II, subtract line 6 from line 4 . . 10

11 Add columns (a) and (b) on line 10 . . . . . . . . . . . . . . . . . . 11

12 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . 12

13 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . 13

14 Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . 14

15 Personal use part of credit. Enter the smaller of line 11 or line 14 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 14 is smaller than line 11, see instructions . . . . 15

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37751E Form 8936 (2011) 

*

33

1,223

12,358

5,549

14,892

12,248

Total Forms Filed = 15,008

* Data not shown because of the small number of sample returns on which it is based.
Form 8936

Department of the Treasury 

Internal Revenue Service 

Qualified Plug-in Electric Drive Motor Vehicle Credit

▶ Attach to your tax return.

OMB No. 1545-2137

2011

Attachment 

Sequence No. 125

Name(s) shown on return Identifying number

Note.

• Use this form to claim the credit for certain plug-in electric vehicles (other than 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.

Part I Tentative Credit

Use a separate column for each vehicle. If you need more columns, 

use additional Forms 8936 and include the totals on lines 7 and 11. (a) Vehicle 1 (b) Vehicle 2

1 Year, make, and model of vehicle . . . . . . . 1

2 Vehicle identification number (see instructions) . . 2

3 Enter date vehicle was placed in service (MM/DD/YYYY) 3

4 Tentative credit (see instructions for amount to enter) 4

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or 

S corporation, skip Part II and go to Part III. All others, go to Part II.

Part II Credit for Business/Investment Use Part of Vehicle 

5 Business/investment use percentage (see instructions) 5 % %

6 Multiply line 4 by line 5 . . . . . . . . . . 6

7 Add columns (a) and (b) on line 6 . . . . . . . . . . . . . . . . . . 7

8 Qualified plug-in electric drive motor vehicle credit from partnerships and S 

corporations . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Business/investment use part of credit. Add lines 7 and 8. Partnerships and S 

corporations, report this amount on Schedule K. All others, report this amount on Form

3800, line 1y . . . . . . . . . . . . . . . . . . . . . . . . . 9

Part III Credit for Personal Use Part of Vehicle 

10 If you skipped Part II, enter the amount from line 4. If 

you completed Part II, subtract line 6 from line 4 . . 10

11 Add columns (a) and (b) on line 10 . . . . . . . . . . . . . . . . . . 11

12 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . 12

13 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . 13

14 Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . 14

15 Personal use part of credit. Enter the smaller of line 11 or line 14 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 14 is smaller than line 11, see instructions . . . . 15

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37751E Form 8936 (2011) 

*

191

3,753

76,918

28,039

936,048

76,262

Total Forms Filed = 15,008

* Data not shown because of the small number of sample returns on which it is based.

235 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
236 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Form 8941

Department of the Treasury 

Internal Revenue Service

Credit for Small Employer Health Insurance Premiums

▶ Information about Form 8941 and its instructions is available at www.irs.gov/form8941.

▶ Attach to your tax return.

OMB No. 1545-2198

2011

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 

17 

18 

19 

20 

Add lines 12 and 15. Cooperatives, estates, and trusts, go to line 17. Tax-exempt small

employers, skip lines 17 and 18 and go to line 19. Partnerships and S corporations, stop here 

and report this amount on Schedule K. All others, stop here and report this amount on Form

3800, line 4h . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

Cooperatives, estates, and trusts, subtract line 17 from line 16. Stop here and report this amount 

on Form 3800, line 4h . . . . . . . . . . . . . . . . . . . . . . . . . 18

Enter the amount you paid in 2011 for taxes considered payroll taxes for purposes of this credit 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Tax-exempt small employers, enter the smaller of line 16 or line 19 here and on Form 990-T, 

line 44f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37757S Form 8941 (2011)

29,339

29,141

29,141

29,141

29,141

29,107

*

29,339

29,107

102,792

74,205

Total Forms Filed = 112,538

* Data not shown because of the small number of sample returns on which it is based.

NOTE: For Tax Year 2010, all taxpayers, individuals and business, were required to complete and file 

Form 8941 to calculate for the Credit for Small Employer Health Insurance Premiums and then claim 

the credit on Form 3800. For Tax Year 2011 and beyond, individual taxpayers only receiving a credit 

through a flow-through entity (shareholders through a 1120-S or partners through a 1065) are not 

required to complete and file Form 8941 to claim the tax credit. These partners and shareholders can 

report and claim their credit on the Form 3800.
Form 8941

Department of the Treasury 

Internal Revenue Service

Credit for Small Employer Health Insurance Premiums

▶ Information about Form 8941 and its instructions is available at www.irs.gov/form8941.

▶ Attach to your tax return.

OMB No. 1545-2198

2011

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 

17 

18 

19 

20 

Add lines 12 and 15. Cooperatives, estates, and trusts, go to line 17. Tax-exempt small

employers, skip lines 17 and 18 and go to line 19. Partnerships and S corporations, stop here 

and report this amount on Schedule K. All others, stop here and report this amount on Form

3800, line 4h . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

Cooperatives, estates, and trusts, subtract line 17 from line 16. Stop here and report this amount 

on Form 3800, line 4h . . . . . . . . . . . . . . . . . . . . . . . . . 18

Enter the amount you paid in 2011 for taxes considered payroll taxes for purposes of this credit 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Tax-exempt small employers, enter the smaller of line 16 or line 19 here and on Form 990-T, 

line 44f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37757S Form 8941 (2011)

391,116

503,499

359,468

125,810

121,752

80,047

*

389,268

79,935

186,771

106,836

Total Forms Filed = 112,538

* Data not shown because of the small number of sample returns on which it is based.

237 2011 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

NOTE: For Tax Year 2010, all taxpayers, individuals and business, were required to complete and file 

Form 8941 to calculate for the Credit for Small Employer Health Insurance Premiums and then claim 

the credit on Form 3800. For Tax Year 2011 and beyond, individual taxpayers only receiving a credit 

through a flow-through entity (shareholders through a 1120-S or partners through a 1065) are not 

required to complete and file Form 8941 to claim the tax credit. These partners and shareholders can 

report and claim their credit on the Form 3800.