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1040

NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS

INSTRUCTIONS
Including Instructions for Schedules
A, C, D, E, F, J, R, and SE

2011

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

Get a faster refund, reduce errors, and save paper.
For more information on IRS e-file and Free File,
see Options for e-filing your returns in these
instructions or click on IRS e-file at IRS.gov.

NEW FORMS
You may have to report your capital gains and
losses on new Form 8949 and report the totals
on Schedule D. If you have foreign financial assets,
you may have to file new Form 8938.

MAILING YOUR RETURN
If you file a paper return, you may be mailing it to
a different address this year.

FUTURE DEVELOPMENTS
The IRS has created a page on IRS.gov for
information about Form 1040 and its
instructions at www.irs.gov/form1040. Information
about any future developments affecting Form
1040 (such as legislation enacted after we release
it) will be posted on that page.

IRS

For details on these and other changes, see
What’s New in these instructions.

Department of the Treasury Internal Revenue Service IRS.gov

Cat. No. 11325E

A Message From
the Commissioner

Dear Taxpayer,
As we enter the 2012 tax filing season, the IRS is always looking to find new and innovative ways to help you get your tax questions answered. The newest is our smartphone application, IRS2Go, which can be downloaded for free. You can do a number of things with this app, such as checking the status of your tax refund or subscribing to tax tips.

We also continue to enhance our website, IRS.gov, which is the most convenient way to get tax information. We also post videos on YouTube to help taxpayers understand their tax obligations. Check these out at www.youtube. com/irsvideos. Our news feed on Twitter, @IRSnews, is another excellent source of tax information.

Keep in mind that a number of federal tax incentives that were enacted in 2009 as part of the American Recovery and Reinvestment Act are still in effect for 2011. These include the American opportunity credit and the expanded earned income credit. Make sure to check to see if you qualify for these and other important deductions and credits.

Remember that the fastest, safest and easiest way to get your refund is to e-file and use direct deposit. E-file has become so popular that nearly eight out of 10 individual taxpayers now e-file their return. It’s now the first choice for about 112 million taxpayers.

Taxpayers below a certain income level can qualify to use free tax preparation software through the Free File program. Plus, everyone can e-file for free using a fillable form available at IRS.gov.

We know that it takes time to prepare and file a tax return, but the IRS wants to help you fulfill your tax obligations and will continue to go the extra mile to provide assistance.
Sincerely,

Douglas H. Shulman

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

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Table of Contents
Department
of the
Treasury
Internal
Revenue
Service

Contents

Page

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

Contents

Page

2011 Earned Income Credit (EIC)
Table . . . . . . . . . . . . . . . . . . . . . . . . 52
Refund . . . . . . . . . . . . . . . . . . . . . . . . . 69

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

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

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

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

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

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

Do You Have To...
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