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Taxes For 2011

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Taxes For 2011

Taxes for 2011 7. Taxes for 2011   Figuring Gross Profit Table of Contents Introduction Items To Check Testing Gross Profit AccuracyExample. Taxes for 2011 Additions to Gross Profit Introduction After you have figured the gross receipts from your business (chapter 5) and the cost of goods sold (chapter 6), you are ready to figure your gross profit. Taxes for 2011 You must determine gross profit before you can deduct any business expenses. Taxes for 2011 These expenses are discussed in chapter 8. Taxes for 2011 If you are filing Schedule C-EZ, your gross profit is your gross receipts plus certain other amounts, explained later under Additions to Gross Profit. Taxes for 2011 Businesses that sell products. Taxes for 2011   If you are filing Schedule C, figure your gross profit by first figuring your net receipts. Taxes for 2011 Figure net receipts (line 3) on Schedule C by subtracting any returns and allowances (line 2) from gross receipts (line 1). Taxes for 2011 Returns and allowances include cash or credit refunds you make to customers, rebates, and other allowances off the actual sales price. Taxes for 2011   Next, subtract the cost of goods sold (line 4) from net receipts (line 3). Taxes for 2011 The result is the gross profit from your business. Taxes for 2011 Businesses that sell services. Taxes for 2011   You do not have to figure the cost of goods sold if the sale of merchandise is not an income-producing factor for your business. Taxes for 2011 Your gross profit is the same as your net receipts (gross receipts minus any refunds, rebates, or other allowances). Taxes for 2011 Most professions and businesses that sell services rather than products can figure gross profit directly from net receipts in this way. Taxes for 2011 Illustration. Taxes for 2011   This illustration of the gross profit section of the income statement of a retail business shows how gross profit is figured. Taxes for 2011 Income Statement Year Ended December 31, 2013 Gross receipts $400,000 Minus: Returns and allowances 14,940 Net receipts $385,060 Minus: Cost of goods sold 288,140 Gross profit $96,920   The cost of goods sold for this business is figured as follows: Inventory at beginning of year $37,845 Plus: Purchases $285,900   Minus: Items withdrawn for personal use 2,650 283,250 Goods available for sale $321,095 Minus: Inventory at end of year 32,955 Cost of goods sold $288,140 Items To Check Consider the following items before figuring your gross profit. Taxes for 2011 Gross receipts. Taxes for 2011   At the end of each business day, make sure your records balance with your actual cash and credit receipts for the day. Taxes for 2011 You may find it helpful to use cash registers to keep track of receipts. Taxes for 2011 You should also use a proper invoicing system and keep a separate bank account for your business. Taxes for 2011 Sales tax collected. Taxes for 2011   Check to make sure your records show the correct sales tax collected. Taxes for 2011   If you collect state and local sales taxes imposed on you as the seller of goods or services from the buyer, you must include the amount collected in gross receipts. Taxes for 2011   If you are required to collect state and local taxes imposed on the buyer and turn them over to state or local governments, you generally do not include these amounts in income. Taxes for 2011 Inventory at beginning of year. Taxes for 2011   Compare this figure with last year's ending inventory. Taxes for 2011 The two amounts should usually be the same. Taxes for 2011 Purchases. Taxes for 2011   If you take any inventory items for your personal use (use them yourself, provide them to your family, or give them as personal gifts, etc. Taxes for 2011 ) be sure to remove them from the cost of goods sold. Taxes for 2011 For details on how to adjust cost of goods sold, see Merchandise withdrawn from sale in chapter 6. Taxes for 2011 Inventory at end of year. Taxes for 2011   Check to make sure your procedures for taking inventory are adequate. Taxes for 2011 These procedures should ensure all items have been included in inventory and proper pricing techniques have been used. Taxes for 2011   Use inventory forms and adding machine tapes as the only evidence for your inventory. Taxes for 2011 Inventory forms are available at office supply stores. Taxes for 2011 These forms have columns for recording the description, quantity, unit price, and value of each inventory item. Taxes for 2011 Each page has space to record who made the physical count, who priced the items, who made the extensions, and who proofread the calculations. Taxes for 2011 These forms will help satisfy you that the total inventory is accurate. Taxes for 2011 They will also provide you with a permanent record to support its validity. Taxes for 2011   Inventories are discussed in chapter 2. Taxes for 2011 Testing Gross Profit Accuracy If you are in a retail or wholesale business, you can check the accuracy of your gross profit figure. Taxes for 2011 First, divide gross profit by net receipts. Taxes for 2011 The resulting percentage measures the average spread between the merchandise cost of goods sold and the selling price. Taxes for 2011 Next, compare this percentage to your markup policy. Taxes for 2011 Little or no difference between these two percentages shows that your gross profit figure is accurate. Taxes for 2011 A large difference between these percentages may show that you did not accurately figure sales, purchases, inventory, or other items of cost. Taxes for 2011 You should determine the reason for the difference. Taxes for 2011 Example. Taxes for 2011   Joe Able operates a retail business. Taxes for 2011 On the average, he marks up his merchandise so that he will realize a gross profit of 331/3% on its sales. Taxes for 2011 The net receipts (gross receipts minus returns and allowances) shown on his income statement is $300,000. Taxes for 2011 His cost of goods sold is $200,000. Taxes for 2011 This results in a gross profit of $100,000 ($300,000 − $200,000). Taxes for 2011 To test the accuracy of this year's results, Joe divides gross profit ($100,000) by net receipts ($300,000). Taxes for 2011 The resulting 331/3% confirms his markup percentage of 331/3%. Taxes for 2011 Additions to Gross Profit If your business has income from a source other than its regular business operations, enter the income on line 6 of Schedule C and add it to gross profit. Taxes for 2011 The result is gross business income. Taxes for 2011 If you use Schedule C-EZ, include the income on line 1 of the schedule. Taxes for 2011 Some examples include income from an interest-bearing checking account, income from scrap sales, income from certain fuel tax credits and refunds, and amounts recovered from bad debts. Taxes for 2011 Prev  Up  Next   Home   More Online Publications
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Talk to Your Pharmacist

Your pharmacist oversees an important part of your health care by providing the medications prescribed by other health care professionals. It’s important that you are proactive and communicate honestly with your pharmacist. Topics you should discuss with your pharmacist include:

  • What other medications you take
  • Whether you have allergic reactions to any medications
  • Whether there is a generic version of the medication you can take instead
  • Any questions about the medication you are receiving. Review and discuss information on your patient insert.
  • Whether there is a risk that your medications don’t mix well with each other
  • Whether there any side effects to the medications

Remember to finish your entire prescription, since some illnesses require treatment to continue past the time when symptoms go away. Make certain that your pharmacy has your current health and prescription insurance on record so you get the best price possible. If you have difficulty paying for your medications, contact the manufacturer; some pharmaceutical companies have patient assistance programs to help you afford your medication.

Online Pharmacies

An increasing number of consumers are replacing a trip to the pharmacy with a trip on the Internet. While there are online pharmacies that provide legitimate prescription services, there are also some questionable sites that make buying medicines online risky. Do business only with a licensed U.S. pharmacy. Check with the National Association of Boards of Pharmacy to determine whether the site is licensed and in good standing. There are a few clues you can use to determine whether an online pharmacy is licensed, such as the website does not:

  • identify the organization or company sponsoring the site.
  • include a U.S. address and telephone number for the company.

An online pharmacy should offer you access to a registered pharmacist who can answer any questions you might have about drug interactions, side effects, and other safety precautions. Be wary of sites that:

  • Sell drugs without a prescription
  • Sell drugs not approved by the FDA
  • Advertise quick cures
  • Tell stories of "amazing results"
  • Claims that the medical profession has tried to keep the product from the public

If you suspect a site is not a licensed pharmacy, report it and any complaints to the U.S. Food and Drug Administration.

The Taxes For 2011

Taxes for 2011 30. Taxes for 2011   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Taxes for 2011 This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Taxes for 2011 Figuring Your Tax Your income tax is based on your taxable income. Taxes for 2011 After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Taxes for 2011 The result is your total tax. Taxes for 2011 Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Taxes for 2011 This section provides a general outline of how to figure your tax. Taxes for 2011 You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Taxes for 2011 If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Taxes for 2011 Tax. Taxes for 2011   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Taxes for 2011 However, there are special methods if your income includes any of the following items. Taxes for 2011 A net capital gain. Taxes for 2011 (See chapter 16. Taxes for 2011 ) Qualified dividends taxed at the same rates as a net capital gain. Taxes for 2011 (See chapters 8 and 16. Taxes for 2011 ) Lump-sum distributions. Taxes for 2011 (See chapter 10. Taxes for 2011 ) Farming or fishing income. Taxes for 2011 (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Taxes for 2011 ) Unearned income over $2,000 for certain children. Taxes for 2011 (See chapter 31. Taxes for 2011 ) Parents' election to report child's interest and dividends. Taxes for 2011 (See chapter 31. Taxes for 2011 ) Foreign earned income exclusion or the housing exclusion. Taxes for 2011 (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Taxes for 2011 ) Credits. Taxes for 2011   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Taxes for 2011 Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Taxes for 2011 The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Taxes for 2011 CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Taxes for 2011 See Payments , later. Taxes for 2011   There are other credits that are not discussed in this publication. Taxes for 2011 These include the following credits. Taxes for 2011 General business credit, which is made up of several separate business-related credits. Taxes for 2011 These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Taxes for 2011 Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at 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. Taxes for 2011 See Form 8835, Part II. Taxes for 2011 Work opportunity credit. Taxes for 2011 See Form 5884. Taxes for 2011 Credit for employer social security and Medicare taxes paid on certain employee tips. Taxes for 2011 See Form 8846. Taxes for 2011 Other taxes. Taxes for 2011   After you subtract your tax credits, determine whether there are any other taxes you must pay. Taxes for 2011 This chapter does not explain these other taxes. Taxes for 2011 You can find that information in other chapters of this publication and your form instructions. Taxes for 2011 See the following table for other taxes you may need to add to your income tax. Taxes for 2011 OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Taxes for 2011   There are other taxes that are not discussed in this publication. Taxes for 2011 These include the following items. Taxes for 2011 Self-employment tax. Taxes for 2011 You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Taxes for 2011 Your net earnings from self-employment from other than church employee income were $400 or more. Taxes for 2011 The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Taxes for 2011 If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Taxes for 2011 Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Taxes for 2011 You had church employee income of $108. Taxes for 2011 28 or more. Taxes for 2011 Additional Medicare Tax. Taxes for 2011 Beginning in 2013, you may be subject to a 0. Taxes for 2011 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Taxes for 2011 For more information, see the Instructions for Form 1040, line 60 and Form 8959. Taxes for 2011 Net Investment Income Tax (NIIT). Taxes for 2011 Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Taxes for 2011 NIIT is a 3. Taxes for 2011 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Taxes for 2011 For more information, see the Instructions for Form 1040, line 60 and Form 8960. Taxes for 2011 Recapture taxes. Taxes for 2011 You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Taxes for 2011 For more information, see the instructions for Form 1040, line 60. Taxes for 2011 Section 72(m)(5) excess benefits tax. Taxes for 2011 If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Taxes for 2011 See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Taxes for 2011 Uncollected social security and Medicare tax on group-term life insurance. Taxes for 2011 If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Taxes for 2011 The amount should be shown in box 12 of your Form W-2 with codes M and N. Taxes for 2011 Tax on golden parachute payments. Taxes for 2011 This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Taxes for 2011 The amount should be shown in box 12 of your Form W-2 with code K. Taxes for 2011 See the instructions for Form 1040, line 60. Taxes for 2011 Tax on accumulation distribution of trusts. Taxes for 2011 This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Taxes for 2011 See Form 4970 and its instructions. Taxes for 2011 Additional tax on HSAs or MSAs. Taxes for 2011 If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Taxes for 2011 See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Taxes for 2011 Additional tax on Coverdell ESAs. Taxes for 2011 This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Taxes for 2011 See Publication 970, Tax Benefits for Education, and Form 5329. Taxes for 2011 Additional tax on qualified tuition programs. Taxes for 2011 This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Taxes for 2011 See Publication 970 and Form 5329. Taxes for 2011 Excise tax on insider stock compensation from an expatriated corporation. Taxes for 2011 You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Taxes for 2011 For more information, see the instructions for Form 1040, line 60. Taxes for 2011 Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Taxes for 2011 This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Taxes for 2011 For more information, see the instructions for Form 1040, line 60. Taxes for 2011 Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Taxes for 2011 For more information, see the instructions for Form 1040, line 60. Taxes for 2011 Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Taxes for 2011 For more information, see the instructions for Form 1040, line 60. Taxes for 2011 Repayment of first-time homebuyer credit. Taxes for 2011 For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Taxes for 2011 Also see the instructions for Form 1040, line 59b. Taxes for 2011 Payments. Taxes for 2011   After you determine your total tax, figure the total payments you have already made for the year. Taxes for 2011 Include credits that are treated as payments. Taxes for 2011 This chapter does not explain these payments and credits. Taxes for 2011 You can find that information in other chapters of this publication and your form instructions. Taxes for 2011 See the following table for amounts you can include in your total payments. Taxes for 2011 PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Taxes for 2011 This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Taxes for 2011 It is claimed on Form 1040, line 70. Taxes for 2011 See Form 4136, Credit for Federal Tax Paid on Fuels. Taxes for 2011 Refund or balance due. Taxes for 2011   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Taxes for 2011 If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Taxes for 2011 S. Taxes for 2011 savings bonds instead of receiving a paper check. Taxes for 2011 Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Taxes for 2011 The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Taxes for 2011 Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Taxes for 2011 You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Taxes for 2011 See Form 6251, Alternative Minimum Tax — Individuals. Taxes for 2011 Adjustments and tax preference items. Taxes for 2011   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Taxes for 2011 More information. Taxes for 2011   For more information about the AMT, see the instructions for Form 6251. Taxes for 2011 Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Taxes for 2011 If the IRS figures your tax and you paid too much, you will receive a refund. Taxes for 2011 If you did not pay enough, you will receive a bill for the balance. Taxes for 2011 To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Taxes for 2011 The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Taxes for 2011 When the IRS cannot figure your tax. Taxes for 2011   The IRS cannot figure your tax for you if any of the following apply. Taxes for 2011 You want your refund directly deposited into your accounts. Taxes for 2011 You want any part of your refund applied to your 2014 estimated tax. Taxes for 2011 You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Taxes for 2011 Your taxable income is $100,000 or more. Taxes for 2011 You itemize deductions. Taxes for 2011 You file any of the following forms. Taxes for 2011 Form 2555, Foreign Earned Income. Taxes for 2011 Form 2555-EZ, Foreign Earned Income Exclusion. Taxes for 2011 Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Taxes for 2011 Form 4970, Tax on Accumulation Distribution of Trusts. Taxes for 2011 Form 4972, Tax on Lump-Sum Distributions. Taxes for 2011 Form 6198, At-Risk Limitations. Taxes for 2011 Form 6251, Alternative Minimum Tax—Individuals. Taxes for 2011 Form 8606, Nondeductible IRAs. Taxes for 2011 Form 8615, Tax for Certain Children Who Have Unearned Income. Taxes for 2011 Form 8814, Parents' Election To Report Child's Interest and Dividends. Taxes for 2011 Form 8839, Qualified Adoption Expenses. Taxes for 2011 Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Taxes for 2011 Form 8889, Health Savings Accounts (HSAs). Taxes for 2011 Form 8919, Uncollected Social Security and Medicare Tax on Wages. Taxes for 2011 Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Taxes for 2011 Enter your social security number in the space provided. Taxes for 2011 If you are married, enter the social security numbers of you and your spouse even if you file separately. Taxes for 2011 Sign and date your return and enter your occupation(s). Taxes for 2011 If you are filing a joint return, both you and your spouse must sign it. Taxes for 2011 Enter your daytime phone number in the space provided. Taxes for 2011 This may help speed the processing of your return if we have a question that can be answered over the phone. Taxes for 2011 If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Taxes for 2011 If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Taxes for 2011 Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Taxes for 2011 If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Taxes for 2011 Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Taxes for 2011 Attach a copy of each of your Forms W-2 to your paper return. Taxes for 2011 Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Taxes for 2011 Mail your return to the Internal Revenue Service Center for the area where you live. Taxes for 2011 A list of Service Center addresses is in the instructions for your tax return. Taxes for 2011 Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Taxes for 2011 Do not complete lines 9 through 12. Taxes for 2011 If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Taxes for 2011 Payments. Taxes for 2011   Enter any federal income tax withheld on line 7. Taxes for 2011 Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Taxes for 2011 Earned income credit. Taxes for 2011   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Taxes for 2011 Enter “EIC” in the space to the left of line 8a. Taxes for 2011 Enter the nontaxable combat pay you elect to include in earned income on line 8b. Taxes for 2011   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Taxes for 2011 For details, see the Form 1040EZ Instructions. Taxes for 2011 Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Taxes for 2011 If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Taxes for 2011 Do not complete line 28. Taxes for 2011 Complete lines 29 through 33 and 36 through 40 if they apply to you. Taxes for 2011 However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Taxes for 2011 Also, enter any write-in information that applies to you in the space to the left of line 41. Taxes for 2011 Do not complete lines 34, 35, and 42 through 46. Taxes for 2011 Payments. Taxes for 2011   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Taxes for 2011 Enter any estimated tax payments you made on line 37. Taxes for 2011 Credit for child and dependent care expenses. Taxes for 2011   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Taxes for 2011 Enter the amount of the credit on line 29. Taxes for 2011 The IRS will not figure this credit. Taxes for 2011 Credit for the elderly or the disabled. Taxes for 2011   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Taxes for 2011 Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Taxes for 2011 On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Taxes for 2011 Complete Part II and Part III, lines 11 and 13, if they apply. Taxes for 2011 Earned income credit. Taxes for 2011   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Taxes for 2011 Enter “EIC” to the left of the entry space for line 38a. Taxes for 2011 Enter the nontaxable combat pay you elect to include in earned income on line 38b. Taxes for 2011    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Taxes for 2011 If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Taxes for 2011   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Taxes for 2011 For details, see the Form 1040A Instructions. Taxes for 2011 Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Taxes for 2011 Do not complete line 44. Taxes for 2011 If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Taxes for 2011 Read lines 45 through 71. Taxes for 2011 Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Taxes for 2011 Also, do not complete line 55 and lines 73 through 77. Taxes for 2011 Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Taxes for 2011 Payments. Taxes for 2011   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Taxes for 2011 Enter any estimated tax payments you made on line 63. Taxes for 2011 Credit for child and dependent care expenses. Taxes for 2011   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Taxes for 2011 Enter the amount of the credit on line 48. Taxes for 2011 The IRS will not figure this credit. Taxes for 2011 Credit for the elderly or the disabled. Taxes for 2011   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Taxes for 2011 Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Taxes for 2011 On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Taxes for 2011 Complete Part II and Part III, lines 11 and 13, if they apply. Taxes for 2011 Earned income credit. Taxes for 2011   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Taxes for 2011 Enter “EIC” on the dotted line next to Form 1040, line 64a. Taxes for 2011 Enter the nontaxable combat pay you elect to include in earned income on line 64b. Taxes for 2011   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Taxes for 2011 If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Taxes for 2011   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. 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