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Where To File 2011 Federal Tax Return

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Where To File 2011 Federal Tax Return

Where to file 2011 federal tax return Publication 721 - Main Content Table of Contents Part I General InformationRefund of Contributions Tax Withholding and Estimated Tax Filing Requirements Part II Rules for RetireesAnnuity starting date. Where to file 2011 federal tax return Gross monthly rate. Where to file 2011 federal tax return Your cost. Where to file 2011 federal tax return Choosing a survivor annuity after retirement. Where to file 2011 federal tax return Canceling a survivor annuity after retirement. Where to file 2011 federal tax return Annuity starting date after 1986. Where to file 2011 federal tax return Annuity starting date before 1987. Where to file 2011 federal tax return Simplified Method General Rule Three-Year Rule Alternative Annuity Option Federal Gift Tax Retirement During the Past Year Reemployment After Retirement Nonresident Aliens Thrift Savings Plan Rollover Rules Distributions Used To Pay Insurance Premiums for Public Safety Officers How To Report Benefits Part III Rules for Disability Retirement and Credit for the Elderly or the DisabledDisability Annuity Other Benefits Credit for the Elderly or the Disabled Part IV Rules for Survivors of Federal EmployeesFERS Death Benefit CSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Thrift Savings Plan Federal Estate Tax Part V Rules for Survivors of Federal RetireesCSRS or FERS Survivor Annuity Lump-Sum CSRS or FERS Payment Voluntary Contributions Thrift Savings Plan Federal Estate Tax Income Tax Deduction for Estate Tax Paid How To Get Tax HelpLow Income Taxpayer Clinics Part I General Information This part of the publication contains information that can apply to most recipients of civil service retirement benefits. Where to file 2011 federal tax return Refund of Contributions If you leave federal government service or transfer to a job not under the CSRS or FERS and you are not eligible for an immediate annuity, you can choose to receive a refund of the money in your CSRS or FERS retirement account. Where to file 2011 federal tax return The refund will include both regular and voluntary contributions you made to the fund, plus any interest payable. Where to file 2011 federal tax return If the refund includes only your contributions, none of the refund is taxable. Where to file 2011 federal tax return If it includes any interest, the interest is taxable unless you roll it over directly into another qualified plan or a traditional individual retirement arrangement (IRA). Where to file 2011 federal tax return If you do not have the Office of Personnel Management (OPM) transfer the interest to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. Where to file 2011 federal tax return See Rollover Rules in Part II for information on how to make a rollover. Where to file 2011 federal tax return Interest is not paid on contributions to the CSRS for service after 1956 unless your service was for more than 1 year but not more than 5 years. Where to file 2011 federal tax return Therefore, many employees who withdraw their contributions under the CSRS do not get interest and do not owe any tax on their refund. Where to file 2011 federal tax return If you do not roll over interest included in your refund, it may qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Where to file 2011 federal tax return If you separate from service before the calendar year in which you reach age 55, it may be subject to an additional 10% tax on early distributions. Where to file 2011 federal tax return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Where to file 2011 federal tax return A lump-sum distribution is eligible for capital gain treatment or the 10-year tax option only if the plan participant was born before January 2, 1936. Where to file 2011 federal tax return Tax Withholding and Estimated Tax The CSRS or FERS annuity you receive is subject to federal income tax withholding, unless you choose not to have tax withheld. Where to file 2011 federal tax return OPM will tell you how to make the choice. Where to file 2011 federal tax return The choice for no withholding remains in effect until you change it. Where to file 2011 federal tax return These withholding rules also apply to a disability annuity, whether received before or after minimum retirement age. Where to file 2011 federal tax return If you choose not to have tax withheld, or if you do not have enough tax withheld, you may have to make estimated tax payments. Where to file 2011 federal tax return You may owe a penalty if the total of your withheld tax and estimated tax does not cover most of the tax shown on your return. Where to file 2011 federal tax return Generally, you will owe the penalty for 2014 if the additional tax you must pay with your return is $1,000 or more and more than 10% of the tax to be shown on your 2014 return. Where to file 2011 federal tax return For more information, including exceptions to the penalty, see chapter 4 of Publication 505, Tax Withholding and Estimated Tax. Where to file 2011 federal tax return Form CSA 1099R. Where to file 2011 federal tax return   Form CSA 1099R is mailed to you by OPM each year. Where to file 2011 federal tax return It will show any tax you had withheld. Where to file 2011 federal tax return File a copy of Form CSA 1099R with your tax return if any federal income tax was withheld. Where to file 2011 federal tax return    You also can view and download your Form CSA 1099R by visiting the OPM website at  www. Where to file 2011 federal tax return servicesonline. Where to file 2011 federal tax return opm. Where to file 2011 federal tax return gov. Where to file 2011 federal tax return To log in, you will need your retirement CSA claim number and your personal identification number. Where to file 2011 federal tax return Choosing no withholding on payments outside the United States. Where to file 2011 federal tax return   The choice for no withholding generally cannot be made for annuity payments to be delivered outside the United States and its possessions. Where to file 2011 federal tax return   To choose no withholding if you are a U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return citizen or resident alien, you must provide OPM with your home address in the United States or its possessions. Where to file 2011 federal tax return Otherwise, OPM has to withhold tax. Where to file 2011 federal tax return For example, OPM must withhold if you provide a U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return address for a nominee, trustee, or agent (such as a bank) to whom the benefits are to be delivered, but you do not provide your own U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return home address. Where to file 2011 federal tax return   If you do not provide a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to OPM that you are not a U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return citizen, a U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return resident alien, or someone who left the United States to avoid tax. Where to file 2011 federal tax return But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. Where to file 2011 federal tax return For details, see Publication 519, U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Tax Guide for Aliens. Where to file 2011 federal tax return Withholding certificate. Where to file 2011 federal tax return   If you give OPM a Form W-4P-A, Election of Federal Income Tax Withholding, you can choose not to have tax withheld or you can choose to have tax withheld. Where to file 2011 federal tax return The amount of tax withheld depends on your marital status, the number of withholding allowances, and any additional amount you designate to be withheld. Where to file 2011 federal tax return If you do not make either of these choices, OPM must withhold as if you were married with three withholding allowances. Where to file 2011 federal tax return To change the amount of tax withholding or to stop withholding, call OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Where to file 2011 federal tax return C. Where to file 2011 federal tax return calling area must call 202-606-0500). Where to file 2011 federal tax return No special form is needed. Where to file 2011 federal tax return You will need your retirement CSA or CSF claim number, your social security number, and your personal identification number (PIN) when you call. Where to file 2011 federal tax return If you have TTY/TDD equipment, call 1-855–887–4957. Where to file 2011 federal tax return If you need a PIN, call OPM's Retirement Information Office. Where to file 2011 federal tax return You also can change the amount of withholding or stop withholding online by visiting the OPM website at www. Where to file 2011 federal tax return servicesonline. Where to file 2011 federal tax return opm. Where to file 2011 federal tax return gov. Where to file 2011 federal tax return You will need your retirement CSA or CSF claim number and your PIN. Where to file 2011 federal tax return Withholding from certain lump-sum payments. Where to file 2011 federal tax return   If you leave the federal government before becoming eligible to retire and you apply for a refund of your CSRS or FERS contributions, or you die without leaving a survivor eligible for an annuity, you or your beneficiary will receive a distribution of your contributions to the retirement plan plus any interest payable. Where to file 2011 federal tax return Tax will be withheld at a 20% rate on the interest distributed. Where to file 2011 federal tax return However, tax will not be withheld if you have OPM transfer (roll over) the interest directly to your traditional IRA or other qualified plan. Where to file 2011 federal tax return If you have OPM transfer (roll over) the interest directly to a Roth IRA, the entire amount will be taxed in the current year. Where to file 2011 federal tax return Because no income tax will be withheld at the time of the transfer, you may want to increase your withholding or pay estimated taxes. Where to file 2011 federal tax return See Rollover Rules in Part II. Where to file 2011 federal tax return If you receive only your contributions, no tax will be withheld. Where to file 2011 federal tax return Withholding from Thrift Savings Plan payments. Where to file 2011 federal tax return   Generally, a distribution that you receive from the TSP is subject to federal income tax withholding. Where to file 2011 federal tax return The amount withheld is: 20% if the distribution is an eligible rollover distribution, 10% if it is a nonperiodic distribution other than an eligible rollover distribution, or An amount determined as if you were married with three withholding allowances, unless you submit a withholding certificate (Form W-4P), if it is a periodic distribution. Where to file 2011 federal tax return  However, you usually can choose not to have tax withheld from TSP payments other than eligible rollover distributions. Where to file 2011 federal tax return By January 31 after the end of the year in which you receive a distribution, the TSP will issue Form 1099-R showing the total distributions you received in the prior year and the amount of tax withheld. Where to file 2011 federal tax return   For a detailed discussion of withholding on distributions from the TSP, see Important Tax Information About Payments From Your TSP Account, available from your agency personnel office or from the TSP. Where to file 2011 federal tax return The above document is also available in the “Forms & Publications” section of the TSP website at www. Where to file 2011 federal tax return tsp. Where to file 2011 federal tax return gov. Where to file 2011 federal tax return Estimated tax. Where to file 2011 federal tax return   Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 (after subtracting your withholding and credits) and you expect your withholding and your credits to be less than the smaller of: 90% of the tax to be shown on your income tax return for 2014, or 100% of the tax shown on your 2013 income tax return (110% of that amount if the adjusted gross income shown on the return was more than $150,000 ($75,000 if your filing status for 2014 will be married filing separately)). Where to file 2011 federal tax return The return must cover all 12 months. Where to file 2011 federal tax return   You do not have to pay estimated tax for 2014 if you were a U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return citizen or resident alien for all of 2013 and you had no tax liability for the full 12-month 2013 tax year. Where to file 2011 federal tax return   Publication 505 contains information that you can use to help you figure your estimated tax payments. Where to file 2011 federal tax return Filing Requirements If your gross income, including the taxable part of your annuity, is less than a certain amount, you generally do not have to file a federal income tax return for that year. Where to file 2011 federal tax return The gross income filing requirements for the tax year are in the instructions to Form 1040, 1040A, or 1040EZ. Where to file 2011 federal tax return Children. Where to file 2011 federal tax return   If you are the surviving spouse of a federal employee or retiree and your monthly annuity check includes a survivor annuity for one or more children, each child's annuity counts as his or her own income (not yours) for federal income tax purposes. Where to file 2011 federal tax return   If your child can be claimed as a dependent, treat the taxable part of his or her annuity as unearned income when applying the filing requirements for dependents. Where to file 2011 federal tax return Form CSF 1099R. Where to file 2011 federal tax return   Form CSF 1099R will be mailed to you by January 31 after the end of each tax year. Where to file 2011 federal tax return It will show the total amount of the annuity you received in the past year. Where to file 2011 federal tax return It also should show, separately, the survivor annuity for a child or children. Where to file 2011 federal tax return Only the part that is each individual's survivor annuity should be shown on that individual's Form 1040 or 1040A. Where to file 2011 federal tax return   If your Form CSF 1099R does not show separately the amount paid to you for a child or children, attach a statement to your return, along with a copy of Form CSF 1099R, explaining why the amount shown on the tax return differs from the amount shown on Form CSF 1099R. Where to file 2011 federal tax return    You also can view and download your Form CSF 1099R by visiting the OPM website at  www. Where to file 2011 federal tax return servicesonline. Where to file 2011 federal tax return opm. Where to file 2011 federal tax return gov. Where to file 2011 federal tax return To log in you will need your retirement CSF claim number and personal identification number. Where to file 2011 federal tax return    You may request a Summary of Payments, showing the amounts paid to you for your child(ren), from OPM by calling OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Where to file 2011 federal tax return C. Where to file 2011 federal tax return calling area must call 202-606-0500). Where to file 2011 federal tax return You will need your CSF claim number and your social security number when you call. Where to file 2011 federal tax return Taxable part of annuity. Where to file 2011 federal tax return   To find the taxable part of a retiree's annuity when applying the filing requirements, see the discussion in Part II, Rules for Retirees , or Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled , whichever applies. Where to file 2011 federal tax return To find the taxable part of each survivor annuity when applying the filing requirements, see the discussion in Part IV, Rules for Survivors of Federal Employees , or Part V, Rules for Survivors of Federal Retirees , whichever applies. Where to file 2011 federal tax return Part II Rules for Retirees This part of the publication is for retirees who retired on nondisability retirement. Where to file 2011 federal tax return If you retired on disability before you reached your minimum retirement age, see Part III, Rules for Disability Retirement and Credit for the Elderly or the Disabled. Where to file 2011 federal tax return However, on the day after you reach your minimum retirement age, use the rules in this section to report your disability retirement and begin recovering your cost. Where to file 2011 federal tax return Annuity statement. Where to file 2011 federal tax return   The statement you received from OPM when your CSRS or FERS annuity was approved shows the commencing date (the annuity starting date), the gross monthly rate of your annuity benefit, and your total contributions to the retirement plan (your cost). Where to file 2011 federal tax return You will use this information to figure the tax-free recovery of your cost. Where to file 2011 federal tax return Annuity starting date. Where to file 2011 federal tax return   If you retire from federal government service on a regular annuity, your annuity starting date is the commencing date on your annuity statement from OPM. Where to file 2011 federal tax return If something delays payment of your annuity, such as a late application for retirement, it does not affect the date your annuity begins to accrue or your annuity starting date. Where to file 2011 federal tax return Gross monthly rate. Where to file 2011 federal tax return   This is the amount you were to get after any adjustment for electing a survivor's annuity or for electing the lump-sum payment under the alternative annuity option (if either applied) but before any deduction for income tax withholding, insurance premiums, etc. Where to file 2011 federal tax return Your cost. Where to file 2011 federal tax return   Your monthly annuity payment contains an amount on which you have previously paid income tax. Where to file 2011 federal tax return This amount represents part of your contributions to the retirement plan. Where to file 2011 federal tax return Even though you did not receive the money that was contributed to the plan, it was included in your gross income for federal income tax purposes in the years it was taken out of your pay. Where to file 2011 federal tax return   The cost of your annuity is the total of your contributions to the retirement plan, as shown on your annuity statement from OPM. Where to file 2011 federal tax return If you elected the alternative annuity option, it includes any deemed deposits and any deemed redeposits that were added to your lump-sum credit. Where to file 2011 federal tax return (See Lump-sum credit under Alternative Annuity Option, later. Where to file 2011 federal tax return )   If you repaid contributions that you had withdrawn from the retirement plan earlier, or if you paid into the plan to receive full credit for service not subject to retirement deductions, the entire repayment, including any interest, is a part of your cost. Where to file 2011 federal tax return You cannot claim an interest deduction for any interest payments. Where to file 2011 federal tax return You cannot treat these payments as voluntary contributions; they are considered regular employee contributions. Where to file 2011 federal tax return Recovering your cost tax free. Where to file 2011 federal tax return   How you figure the tax-free recovery of the cost of your CSRS or FERS annuity depends on your annuity starting date. Where to file 2011 federal tax return If your annuity starting date is before July 2, 1986, either the Three-Year Rule or the General Rule (both discussed later) applies to your annuity. Where to file 2011 federal tax return If your annuity starting date is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method (discussed later). Where to file 2011 federal tax return If your annuity starting date is after November 18, 1996, you must use the Simplified Method. Where to file 2011 federal tax return   Under both the General Rule and the Simplified Method, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your cost, and the taxable part that is the amount of each payment that is more than the part that represents your cost (unless such payment is used for purposes discussed under Distributions Used To Pay Insurance Premiums for Public Safety Officers , later). Where to file 2011 federal tax return The tax-free part is a fixed dollar amount. Where to file 2011 federal tax return It remains the same, even if your annuity is increased. Where to file 2011 federal tax return Generally, this rule applies as long as you receive your annuity. Where to file 2011 federal tax return However, see Exclusion limit , later. Where to file 2011 federal tax return Choosing a survivor annuity after retirement. Where to file 2011 federal tax return    If you retired without a survivor annuity and report your annuity under the Simplified Method, do not change your tax-free monthly amount even if you later choose a survivor annuity. Where to file 2011 federal tax return   If you retired without a survivor annuity and report your annuity under the General Rule, you must figure the tax-free part of your annuity using a new exclusion percentage if you later choose a survivor annuity and take reduced annuity payments. Where to file 2011 federal tax return To figure the new exclusion percentage, reduce your cost by the amount you previously recovered tax free. Where to file 2011 federal tax return Figure the expected return as of the date the reduced annuity begins. Where to file 2011 federal tax return For details on the General Rule, see Publication 939. Where to file 2011 federal tax return Canceling a survivor annuity after retirement. Where to file 2011 federal tax return   If you retired with a survivor annuity payable to your spouse upon your death and you notify OPM that your marriage has ended, your annuity might be increased to remove the reduction for a survivor benefit. Where to file 2011 federal tax return The increased annuity does not change the cost recovery you figured at the annuity starting date. Where to file 2011 federal tax return The tax-free part of each annuity payment remains the same. Where to file 2011 federal tax return    For more information about choosing or canceling a survivor annuity after retirement, contact OPM's Retirement Information Office at 1-888-767-6738 (customers within the local Washington, D. Where to file 2011 federal tax return C. Where to file 2011 federal tax return calling area must call 202-606-0500). Where to file 2011 federal tax return Exclusion limit. Where to file 2011 federal tax return   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. Where to file 2011 federal tax return Annuity starting date after 1986. Where to file 2011 federal tax return   If your annuity starting date is after 1986, the total amount of annuity income that you (or the survivor annuitant) can exclude over the years as a return of your cost cannot exceed your total cost. Where to file 2011 federal tax return Annuity payments you or your survivors receive after the total cost in the plan has been recovered are generally fully taxable. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return Your annuity starting date is after 1986 and you exclude $100 a month under the Simplified Method. Where to file 2011 federal tax return If your cost is $12,000, the exclusion ends after 10 years (120 months). Where to file 2011 federal tax return Thereafter, your entire annuity is generally fully taxable. Where to file 2011 federal tax return Annuity starting date before 1987. Where to file 2011 federal tax return   If your annuity starting date is before 1987, you can continue to take your monthly exclusion figured under the General Rule or Simplified Method for as long as you receive your annuity. Where to file 2011 federal tax return If you chose a joint and survivor annuity, your survivor can continue to take that same exclusion. Where to file 2011 federal tax return The total exclusion may be more than your cost. Where to file 2011 federal tax return Deduction of unrecovered cost. Where to file 2011 federal tax return   If your annuity starting date is after July 1, 1986, and the cost of your annuity has not been fully recovered at your (or the survivor annuitant's) death, a deduction is allowed for the unrecovered cost. Where to file 2011 federal tax return The deduction is claimed on your (or your survivor's) final tax return as a miscellaneous itemized deduction (not subject to the 2%-of-adjusted-gross-income limit). Where to file 2011 federal tax return If your annuity starting date is before July 2, 1986, no tax benefit is allowed for any unrecovered cost at death. Where to file 2011 federal tax return Simplified Method If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the tax-free part of your CSRS or FERS annuity. Where to file 2011 federal tax return (OPM has figured the taxable amount of your annuity shown on your Form CSA 1099R using the Simplified Method. Where to file 2011 federal tax return ) You could have chosen to use either the Simplified Method or the General Rule if your annuity starting date is after July 1, 1986, but before November 19, 1996. Where to file 2011 federal tax return The Simplified Method does not apply if your annuity starting date is before July 2, 1986. Where to file 2011 federal tax return Under the Simplified Method, you figure the tax-free part of each full monthly payment by dividing your cost by a number of months based on your age. Where to file 2011 federal tax return This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Where to file 2011 federal tax return If your annuity starting date is after 1997 and your annuity includes a survivor benefit for your spouse, this number is based on your combined ages. Where to file 2011 federal tax return Worksheet A. Where to file 2011 federal tax return   Use Worksheet A. Where to file 2011 federal tax return Simplified Method (near the end of this publication), to figure your taxable annuity. Where to file 2011 federal tax return Be sure to keep the completed worksheet. Where to file 2011 federal tax return It will help you figure your taxable amounts for later years. Where to file 2011 federal tax return Instead of Worksheet A, you generally can use the Simplified Method Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR to figure your taxable annuity. Where to file 2011 federal tax return However, you must use Worksheet A and Worksheet B in this publication if you chose the alternative annuity option, discussed later. Where to file 2011 federal tax return Line 2. Where to file 2011 federal tax return   See Your cost , earlier, for an explanation of your cost in the plan. Where to file 2011 federal tax return If your annuity starting date is after November 18, 1996, and you chose the alternative annuity option (explained later), you must reduce your cost by the tax-free part of the lump-sum payment you received. Where to file 2011 federal tax return Line 3. Where to file 2011 federal tax return   The number you enter on line 3 is the appropriate number from Table 1 or 2 representing approximate life expectancies in months. Where to file 2011 federal tax return If your annuity starting date is after 1997, use: Table 1 for an annuity without a survivor benefit, or Table 2 for an annuity with a survivor benefit. Where to file 2011 federal tax return If your annuity starting date is before 1998, use Table 1. Where to file 2011 federal tax return Line 6. Where to file 2011 federal tax return   If you received contributions tax free before 2013, the amount previously recovered tax free that you must enter on line 6 is the total amount from line 10 of last year's worksheet. Where to file 2011 federal tax return If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, this amount includes the tax-free part of the lump-sum payment you received. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return Bill Smith retired from the Federal Government on March 31, 2013, under an annuity that will provide a survivor benefit for his wife, Kathy. Where to file 2011 federal tax return His annuity starting date is April 1, 2013, the annuity is paid in arrears, and he received his first monthly annuity payment on May 1, 2013. Where to file 2011 federal tax return He must use the Simplified Method to figure the tax-free part of his annuity benefits. Where to file 2011 federal tax return Bill's monthly annuity benefit is $1,000. Where to file 2011 federal tax return He had contributed $31,000 to his retirement plan and had received no distributions before his annuity starting date. Where to file 2011 federal tax return At his annuity starting date, he was 65 and Kathy was 57. Where to file 2011 federal tax return Bill's completed Worksheet A is shown later. Where to file 2011 federal tax return To complete line 3, he used Table 2 at the bottom of the worksheet and found that 310 is the number in the second column opposite the age range that includes 122 (his and Kathy's combined ages). Where to file 2011 federal tax return Bill keeps a copy of the completed worksheet for his records. Where to file 2011 federal tax return It will help him (and Kathy, if she survives him) figure the taxable amount of the annuity in later years. Where to file 2011 federal tax return Bill's tax-free monthly amount is $100. Where to file 2011 federal tax return (See line 4 of the worksheet. Where to file 2011 federal tax return ) If he lives to collect more than 310 monthly payments, he will generally have to include in his gross income the full amount of any annuity payments received after 310 payments have been made. Where to file 2011 federal tax return If Bill does not live to collect 310 monthly payments and his wife begins to receive monthly payments, she also will exclude $100 from each monthly payment until 310 payments (Bill's and hers) have been collected. Where to file 2011 federal tax return If she dies before 310 payments have been made, a miscellaneous itemized deduction (not subject to the 2%-of-adjusted- gross-income limit) will be allowed for the unrecovered cost on her final income tax return. Where to file 2011 federal tax return General Rule If your annuity starting date is after November 18, 1996, you cannot use the General Rule to figure the tax-free part of your CSRS or FERS annuity. Where to file 2011 federal tax return If your annuity starting date is after July 1, 1986, but before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method. Where to file 2011 federal tax return If your annuity starting date is before July 2, 1986, you could have chosen to use the General Rule only if you could not use the Three-Year Rule. Where to file 2011 federal tax return Under the General Rule, you figure the tax-free part of each full monthly payment by multiplying the initial gross monthly rate of your annuity by an exclusion percentage. Where to file 2011 federal tax return Figuring this percentage is complex and requires the use of actuarial tables. Where to file 2011 federal tax return For these tables and other information about using the General Rule, see Publication 939. Where to file 2011 federal tax return Three-Year Rule If your annuity starting date was before July 2, 1986, you probably had to report your annuity using the Three-Year Rule. Where to file 2011 federal tax return Under this rule, you excluded all the annuity payments from income until you fully recovered your cost. Where to file 2011 federal tax return After your cost was recovered, all payments became fully taxable. Where to file 2011 federal tax return You cannot use another rule to again exclude amounts from income. Where to file 2011 federal tax return The Three-Year Rule was repealed for retirees whose annuity starting date is after July 1, 1986. Where to file 2011 federal tax return Worksheet A. Where to file 2011 federal tax return Simplified Method for Bill Smith See the instructions in Part II of this publication under Simplified Method. Where to file 2011 federal tax return 1. Where to file 2011 federal tax return Enter the total pension or annuity payments received this year. Where to file 2011 federal tax return Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Where to file 2011 federal tax return $ 8,000 2. Where to file 2011 federal tax return Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Where to file 2011 federal tax return See Your cost in Part II, Rules for Retirees, earlier 2. Where to file 2011 federal tax return 31,000 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Where to file 2011 federal tax return Otherwise, go to line 3. Where to file 2011 federal tax return   3. Where to file 2011 federal tax return Enter the appropriate number from Table 1 below. Where to file 2011 federal tax return But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Where to file 2011 federal tax return 3. Where to file 2011 federal tax return 310 4. Where to file 2011 federal tax return Divide line 2 by the number on line 3 4. Where to file 2011 federal tax return 100 5. Where to file 2011 federal tax return Multiply line 4 by the number of months for which this year's payments were made. Where to file 2011 federal tax return If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Where to file 2011 federal tax return Otherwise, go to line 6 5. Where to file 2011 federal tax return 800 6. Where to file 2011 federal tax return Enter any amounts previously recovered tax free in years after 1986. Where to file 2011 federal tax return This is the amount shown on line 10 of your worksheet for last year 6. Where to file 2011 federal tax return 0 7. Where to file 2011 federal tax return Subtract line 6 from line 2 7. Where to file 2011 federal tax return 31,000 8. Where to file 2011 federal tax return Enter the smaller of line 5 or line 7 8. Where to file 2011 federal tax return 800 9. Where to file 2011 federal tax return Taxable amount for year. Where to file 2011 federal tax return Subtract line 8 from line 1. Where to file 2011 federal tax return Enter the result, but not less than zero. Where to file 2011 federal tax return Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Where to file 2011 federal tax return If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Where to file 2011 federal tax return If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Where to file 2011 federal tax return If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. Where to file 2011 federal tax return $7,200 10. Where to file 2011 federal tax return Was your annuity starting date before 1987?   Yes. Where to file 2011 federal tax return Do not complete the rest of this worksheet. Where to file 2011 federal tax return    No. Where to file 2011 federal tax return Add lines 6 and 8. Where to file 2011 federal tax return This is the amount you have recovered tax free through 2013. Where to file 2011 federal tax return You will need this number if you need to fill out this worksheet next year 10. Where to file 2011 federal tax return 800 11. Where to file 2011 federal tax return Balance of cost to be recovered. Where to file 2011 federal tax return Subtract line 10 from line 2. Where to file 2011 federal tax return If zero, you will not have to complete this worksheet next year. Where to file 2011 federal tax return The payments you receive next year will generally be fully taxable 11. Where to file 2011 federal tax return $30,200 Table 1 for Line 3 Above    IF your age on your  annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. Where to file 2011 federal tax return Alternative Annuity Option If you are eligible, you may choose an alternative form of annuity. Where to file 2011 federal tax return If you make this choice, you will receive a lump-sum payment equal to your contributions to the plan and a reduced monthly annuity. Where to file 2011 federal tax return You are eligible to make this choice if you meet all of the following requirements. Where to file 2011 federal tax return You are retiring, but not on disability. Where to file 2011 federal tax return You have a life-threatening illness or other critical medical condition. Where to file 2011 federal tax return You do not have a former spouse entitled to court ordered benefits based on your service. Where to file 2011 federal tax return If you are not eligible or do not choose this alternative annuity, you can skip the following discussion and go to Federal Gift Tax , later. Where to file 2011 federal tax return Lump-Sum Payment The lump-sum payment you receive under the alternative annuity option generally has a tax-free part and a taxable part. Where to file 2011 federal tax return The tax-free part represents part of your cost. Where to file 2011 federal tax return The taxable part represents part of the earnings on your annuity contract. Where to file 2011 federal tax return Your lump-sum credit (discussed later) may include a deemed deposit or redeposit that is treated as being included in your lump-sum payment even though you do not actually receive such amounts. Where to file 2011 federal tax return Deemed deposits and redeposits, which are described later under Lump-sum credit , are taxable to you in the year of retirement. Where to file 2011 federal tax return Your taxable amount may therefore be more than the lump-sum payment you receive. Where to file 2011 federal tax return You must include the taxable part of the lump-sum payment in your income for the year you receive the payment unless you roll it over into another qualified plan or an IRA. Where to file 2011 federal tax return If you do not have OPM transfer the taxable amount to an IRA or other plan in a direct rollover, tax will be withheld at a 20% rate. Where to file 2011 federal tax return See Rollover Rules , later, for information on how to make a rollover. Where to file 2011 federal tax return OPM can make a direct rollover only up to the amount of the lump-sum payment. Where to file 2011 federal tax return Therefore, to defer tax on the full taxable amount if it is more than the payment, you must add funds from another source. Where to file 2011 federal tax return The taxable part of the lump-sum payment does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Where to file 2011 federal tax return It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55, even if you reach age 55 in the year you receive the lump-sum payment. Where to file 2011 federal tax return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Where to file 2011 federal tax return Worksheet B. Where to file 2011 federal tax return   Use Worksheet B. Where to file 2011 federal tax return Lump-Sum Payment (near the end of this publication), to figure the taxable part of your lump-sum payment. Where to file 2011 federal tax return Be sure to keep the completed worksheet for your records. Where to file 2011 federal tax return   To complete the worksheet, you will need to know the amount of your lump-sum credit and the present value of your annuity contract. Where to file 2011 federal tax return Lump-sum credit. Where to file 2011 federal tax return   Generally, this is the same amount as the lump-sum payment you receive (the total of your contributions to the retirement system). Where to file 2011 federal tax return However, for purposes of the alternative annuity option, your lump-sum credit also may include deemed deposits and redeposits that OPM advanced to your retirement account so that you are given credit for the service they represent. Where to file 2011 federal tax return Deemed deposits (including interest) are for federal employment during which no retirement contributions were taken out of your pay. Where to file 2011 federal tax return Deemed redeposits (including interest) are for any refunds of retirement contributions that you received and did not repay. Where to file 2011 federal tax return You are treated as if you had received a lump-sum payment equal to the amount of your lump-sum credit and then had made a repayment to OPM of the advanced amounts. Where to file 2011 federal tax return Present value of your annuity contract. Where to file 2011 federal tax return   The present value of your annuity contract is figured using actuarial tables provided by the IRS. Where to file 2011 federal tax return If you are receiving a lump-sum payment under the Alternative Annuity Option, you can write to the address below to find out the present value of your annuity contract. Where to file 2011 federal tax return Internal Revenue Service Attn: Actuarial Group 2 TE/GE SE:T:EP:RA:T:A2 NCA-629 1111 Constitution Ave. Where to file 2011 federal tax return , NW Washington, DC 20224-0002 Example. Where to file 2011 federal tax return David Brown retired from the federal government in 2013, one month after his 55th birthday. Where to file 2011 federal tax return He had contributed $31,000 to his retirement plan and chose to receive a lump-sum payment of that amount under the alternative annuity option. Where to file 2011 federal tax return The present value of his annuity contract was $155,000. Where to file 2011 federal tax return The tax-free part and the taxable part of the lump-sum payment are figured using Worksheet B, as shown below. Where to file 2011 federal tax return The taxable part ($24,800) is also his net cost in the plan, which is used to figure the taxable part of his reduced annuity payments. Where to file 2011 federal tax return See Reduced Annuity , later. Where to file 2011 federal tax return Worksheet B. Where to file 2011 federal tax return Lump-Sum Payment for David Brown See the instructions in Part II of this publication under Alternative Annuity Option . Where to file 2011 federal tax return  1. Where to file 2011 federal tax return Enter your lump-sum credit (your cost in the plan at the annuity starting date) 1. Where to file 2011 federal tax return $ 31,000 2. Where to file 2011 federal tax return Enter the present value of your annuity contract 2. Where to file 2011 federal tax return 155,000 3. Where to file 2011 federal tax return Divide line 1 by line 2 3. Where to file 2011 federal tax return . Where to file 2011 federal tax return 20 4. Where to file 2011 federal tax return Tax-free amount. Where to file 2011 federal tax return Multiply line 1 by line 3. Where to file 2011 federal tax return (Caution: Do not include this amount on line 6 of Worksheet A in this publication. Where to file 2011 federal tax return ) 4. Where to file 2011 federal tax return $6,200 5. Where to file 2011 federal tax return Taxable amount (net cost in the plan). Where to file 2011 federal tax return Subtract line 4 from line 1. Where to file 2011 federal tax return Include this amount in the total on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Where to file 2011 federal tax return Also, enter this amount on line 2 of Worksheet A in this publication. Where to file 2011 federal tax return 5. Where to file 2011 federal tax return $24,800   Lump-sum payment in installments. Where to file 2011 federal tax return   If you choose the alternative annuity option, you usually will receive the lump-sum payment in two equal installments. Where to file 2011 federal tax return You will receive the first installment after you make the choice upon retirement. Where to file 2011 federal tax return The second installment will be paid to you, with interest, in the next calendar year. Where to file 2011 federal tax return (Exceptions to the installment rule are provided for cases of critical medical need. Where to file 2011 federal tax return )   Even though the lump-sum payment is made in installments, the overall tax treatment (explained at the beginning of this discussion) is the same as if the whole payment were paid at once. Where to file 2011 federal tax return If the payment has a tax-free part, you must treat the taxable part as received first. Where to file 2011 federal tax return How to report. Where to file 2011 federal tax return   Add any actual or deemed payment of your lump-sum credit (defined earlier) to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Where to file 2011 federal tax return Add the taxable part to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b, unless you roll over the taxable part to your traditional IRA or a qualified retirement plan. Where to file 2011 federal tax return    If you receive the lump-sum payment in two installments, include any interest paid with the second installment on line 8a of either Form 1040 or Form 1040A, or on line 9a of Form 1040NR. Where to file 2011 federal tax return Reduced Annuity If you have chosen to receive a lump-sum payment under the alternative annuity option, you also will receive reduced monthly annuity payments. Where to file 2011 federal tax return These annuity payments each will have a tax-free and a taxable part. Where to file 2011 federal tax return To figure the tax-free part of each annuity payment, you must use the Simplified Method (Worksheet A). Where to file 2011 federal tax return For instructions on how to complete the worksheet, see Worksheet A under Simplified Method, earlier. Where to file 2011 federal tax return To complete Worksheet A, line 2, you must reduce your cost in the plan by the tax-free part of the lump-sum payment you received. Where to file 2011 federal tax return Enter as your net cost on line 2 the amount from Worksheet B, line 5. Where to file 2011 federal tax return Do not include the tax-free part of the lump-sum payment with other amounts recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return The facts are the same as in the example for David Brown in the preceding discussion. Where to file 2011 federal tax return In addition, David received 10 annuity payments in 2013 of $1,200 each. Where to file 2011 federal tax return Using Worksheet A, he figures the taxable part of his annuity payments. Where to file 2011 federal tax return He completes line 2 by reducing his $31,000 cost by the $6,200 tax-free part of his lump-sum payment. Where to file 2011 federal tax return His entry on line 2 is his $24,800 net cost in the plan (the amount from Worksheet B, line 5). Where to file 2011 federal tax return He does not include the tax-free part of his lump-sum payment on Worksheet A, line 6. Where to file 2011 federal tax return David's filled-in Worksheet A is shown on the next page. Where to file 2011 federal tax return Worksheet A. Where to file 2011 federal tax return Simplified Method for David Brown See the instructions in Part II of this publication under Simplified Method . Where to file 2011 federal tax return 1. Where to file 2011 federal tax return Enter the total pension or annuity payments received this year. Where to file 2011 federal tax return Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Where to file 2011 federal tax return $ 12,000 2. Where to file 2011 federal tax return Enter your cost in the plan at the annuity starting date, plus any death benefit exclusion*. Where to file 2011 federal tax return See Your cost in Part II, Rules for Retirees, earlier 2. Where to file 2011 federal tax return 24,800 Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Where to file 2011 federal tax return Otherwise, go to line 3. Where to file 2011 federal tax return   3. Where to file 2011 federal tax return Enter the appropriate number from Table 1 below. Where to file 2011 federal tax return But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Where to file 2011 federal tax return 3. Where to file 2011 federal tax return 360 4. Where to file 2011 federal tax return Divide line 2 by the number on line 3 4. Where to file 2011 federal tax return 68. Where to file 2011 federal tax return 89 5. Where to file 2011 federal tax return Multiply line 4 by the number of months for which this year's payments were made. Where to file 2011 federal tax return If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Where to file 2011 federal tax return Otherwise, go to line 6 5. Where to file 2011 federal tax return 688. Where to file 2011 federal tax return 90 6. Where to file 2011 federal tax return Enter any amounts previously recovered tax free in years after 1986. Where to file 2011 federal tax return This is the amount shown on line 10 of your worksheet for last year 6. Where to file 2011 federal tax return 0 7. Where to file 2011 federal tax return Subtract line 6 from line 2 7. Where to file 2011 federal tax return 24,800 8. Where to file 2011 federal tax return Enter the smaller of line 5 or line 7 8. Where to file 2011 federal tax return 688. Where to file 2011 federal tax return 90 9. Where to file 2011 federal tax return Taxable amount for year. Where to file 2011 federal tax return Subtract line 8 from line 1. Where to file 2011 federal tax return Enter the result, but not less than zero. Where to file 2011 federal tax return Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b. Where to file 2011 federal tax return If you are a nonresident alien, also enter this amount on line 1 of Worksheet C. Where to file 2011 federal tax return If your Form CSA 1099R or Form CSF 1099R shows a larger amount, use the amount figured on this line instead. Where to file 2011 federal tax return If you are a retired public safety officer, see Distributions Used To Pay Insurance Premiums for Public Safety Officers in Part II before entering an amount on your tax return or Worksheet C, line 1 9. Where to file 2011 federal tax return $11,311. Where to file 2011 federal tax return 10 10. Where to file 2011 federal tax return Was your annuity starting date before 1987?   Yes. Where to file 2011 federal tax return Do not complete the rest of this worksheet. Where to file 2011 federal tax return    No. Where to file 2011 federal tax return Add lines 6 and 8. Where to file 2011 federal tax return This is the amount you have recovered tax free through 2013. Where to file 2011 federal tax return You will need this number if you need to fill out this worksheet next year 10. Where to file 2011 federal tax return 688. Where to file 2011 federal tax return 90 11. Where to file 2011 federal tax return Balance of cost to be recovered. Where to file 2011 federal tax return Subtract line 10 from line 2. Where to file 2011 federal tax return If zero, you will not have to complete this worksheet next year. Where to file 2011 federal tax return The payments you receive next year will generally be fully taxable 11. Where to file 2011 federal tax return $24,111. Where to file 2011 federal tax return 10 Table 1 for Line 3 Above    IF your age on your annuity starting date was   AND your annuity starting date was—     before November 19, 1996,  THEN enter on line 3 after November 18, 1996,  THEN enter on line 3   55 or under 300 360   56–60 260 310   61–65 240 260   66–70 170 210   71 or over 120 160  Table 2 for Line 3 Above    IF the annuitants' combined ages on your annuity starting date were   THEN enter on line 3         110 or under   410         111–120   360         121–130   310         131–140   260         141 or over   210       * A death benefit exclusion of up to $5,000 applied to certain benefits received by survivors of employees who died before August 21, 1996. Where to file 2011 federal tax return Reemployment after choosing the alternative annuity option. Where to file 2011 federal tax return If you chose this option when you retired and then you were reemployed by the Federal Government before retiring again, your Form CSA 1099R may show only the amount of your contributions to your retirement plan during your reemployment. Where to file 2011 federal tax return If the amount on the form does not include all your contributions, disregard it and use your total contributions to figure the taxable part of your annuity payments. Where to file 2011 federal tax return Annuity starting date before November 19, 1996. Where to file 2011 federal tax return   If your annuity starting date is before November 19, 1996, and you chose the alternative annuity option, the taxable and tax-free parts of your lump-sum payment and your annuity payments are figured using different rules. Where to file 2011 federal tax return Under those rules, you do not reduce your cost in the plan (Worksheet A, line 2) by the tax-free part of the lump-sum payment. Where to file 2011 federal tax return However, you must include that tax-free amount with other amounts previously recovered tax free (Worksheet A, line 6) when limiting your total exclusion to your total cost. Where to file 2011 federal tax return Federal Gift Tax If, through the exercise or nonexercise of an election or option, you provide an annuity for your beneficiary at or after your death, you have made a gift. Where to file 2011 federal tax return The gift may be taxable for gift tax purposes. Where to file 2011 federal tax return The value of the gift is equal to the value of the annuity. Where to file 2011 federal tax return Joint and survivor annuity. Where to file 2011 federal tax return   If the gift is an interest in a joint and survivor annuity where only you and your spouse can receive payments before the death of the last spouse to die, the gift generally will qualify for the unlimited marital deduction. Where to file 2011 federal tax return This will eliminate any gift tax liability with regard to that gift. Where to file 2011 federal tax return   If you provide survivor annuity benefits for someone other than your current spouse, such as your former spouse, the unlimited marital deduction will not apply. Where to file 2011 federal tax return This may result in a taxable gift. Where to file 2011 federal tax return More information. Where to file 2011 federal tax return   For information about the gift tax, see Publication 950, Introduction to Estate and Gift Taxes, and Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and its instructions. Where to file 2011 federal tax return Retirement During the Past Year If you have recently retired, the following discussions covering annual leave, voluntary contributions, and community property may apply to you. Where to file 2011 federal tax return Annual leave. Where to file 2011 federal tax return   A payment for accrued annual leave received on retirement is a salary payment. Where to file 2011 federal tax return It is taxable as wages in the tax year you receive it. Where to file 2011 federal tax return Voluntary contributions. Where to file 2011 federal tax return   Voluntary contributions to the retirement fund are those made in addition to the regular contributions that were deducted from your salary. Where to file 2011 federal tax return They also include the regular contributions withheld from your salary after you have the years of service necessary for the maximum annuity allowed by law. Where to file 2011 federal tax return Voluntary contributions are not the same as employee contributions to the Thrift Savings Plan. Where to file 2011 federal tax return See Thrift Savings Plan , later. Where to file 2011 federal tax return Additional annuity benefit. Where to file 2011 federal tax return   If you choose to receive an additional annuity benefit from your voluntary contributions, it is treated separately from the annuity benefit that comes from the regular contributions deducted from your salary. Where to file 2011 federal tax return This separate treatment applies for figuring the amounts to be excluded from, and included in, gross income. Where to file 2011 federal tax return It does not matter that you receive only one monthly check covering both benefits. Where to file 2011 federal tax return Each year you will receive a Form CSA 1099R that will show how much of your total annuity received in the past year was from each type of benefit. Where to file 2011 federal tax return   Figure the taxable and tax-free parts of your additional monthly benefits from voluntary contributions using the rules that apply to regular CSRS and FERS annuities, as explained earlier. Where to file 2011 federal tax return Refund of voluntary contributions. Where to file 2011 federal tax return   If you choose to receive a refund of your voluntary contributions plus accrued interest, the interest is taxable to you in the tax year it is distributed unless you roll it over to a traditional IRA or another qualified retirement plan. Where to file 2011 federal tax return If you do not have OPM transfer the interest to a traditional IRA or other qualified retirement plan in a direct rollover, tax will be withheld at a 20% rate. Where to file 2011 federal tax return See Rollover Rules , later. Where to file 2011 federal tax return The interest does not qualify as a lump-sum distribution eligible for capital gain treatment or the 10-year tax option. Where to file 2011 federal tax return It also may be subject to an additional 10% tax on early distributions if you separate from service before the calendar year in which you reach age 55. Where to file 2011 federal tax return For more information, see Lump-Sum Distributions and Tax on Early Distributions in Publication 575. Where to file 2011 federal tax return Community property laws. Where to file 2011 federal tax return   State community property laws apply to your annuity. Where to file 2011 federal tax return These laws will affect your income tax only if you file a return separately from your spouse. Where to file 2011 federal tax return   Generally, the determination of whether your annuity is separate income (taxable to you) or community income (taxable to both you and your spouse) is based on your marital status and domicile when you were working. Where to file 2011 federal tax return Regardless of whether you are now living in a community property state or a noncommunity property state, your current annuity may be community income if it is based on services you performed while married and domiciled in a community property state. Where to file 2011 federal tax return   At any time, you have only one domicile even though you may have more than one home. Where to file 2011 federal tax return Your domicile is your fixed and permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Where to file 2011 federal tax return The question of your domicile is mainly a matter of your intentions as indicated by your actions. Where to file 2011 federal tax return   If your annuity is a mixture of community income and separate income, you must divide it between the two kinds of income. Where to file 2011 federal tax return The division is based on your periods of service and domicile in community and noncommunity property states while you were married. Where to file 2011 federal tax return   For more information, see Publication 555, Community Property. Where to file 2011 federal tax return Reemployment After Retirement If you retired from federal service and are later rehired by the Federal Government as an employee, you can continue to receive your annuity during reemployment. Where to file 2011 federal tax return The employing agency usually will pay you the difference between your salary for your period of reemployment and your annuity. Where to file 2011 federal tax return This amount is taxable as wages. Where to file 2011 federal tax return Your annuity will continue to be taxed just as it was before. Where to file 2011 federal tax return If you are still recovering your cost, you continue to do so. Where to file 2011 federal tax return If you have recovered your cost, the annuity you receive while you are reemployed generally is fully taxable. Where to file 2011 federal tax return Nonresident Aliens The following special rules apply to nonresident alien federal employees performing services outside the United States and to nonresident alien retirees and beneficiaries. Where to file 2011 federal tax return A nonresident alien is an individual who is not a citizen or a resident alien of the United States. Where to file 2011 federal tax return Special rule for figuring your total contributions. Where to file 2011 federal tax return   Your contributions to the retirement plan (your cost) also include the government's contributions to the plan to a certain extent. Where to file 2011 federal tax return You include government contributions that would not have been taxable to you at the time they were contributed if they had been paid directly to you. Where to file 2011 federal tax return For example, government contributions would not have been taxable to you if, at the time made, your services were performed outside the United States. Where to file 2011 federal tax return Thus, your cost is increased by these government contributions and the benefits that you, or your beneficiary, must include in income are reduced. Where to file 2011 federal tax return   This method of figuring your total contributions does not apply to any contributions the government made on your behalf after you became a citizen or a resident alien of the United States. Where to file 2011 federal tax return Limit on taxable amount. Where to file 2011 federal tax return   There is a limit on the taxable amount of payments received from the CSRS, the FERS, or the TSP by a nonresident alien retiree or nonresident alien beneficiary. Where to file 2011 federal tax return Figure this limited taxable amount by multiplying the otherwise taxable amount by a fraction. Where to file 2011 federal tax return The numerator of the fraction is the retiree's total U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Government basic pay, other than tax-exempt pay for services performed outside the United States. Where to file 2011 federal tax return The denominator is the retiree's total U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Government basic pay for all services. Where to file 2011 federal tax return    Basic pay includes regular pay plus any standby differential. Where to file 2011 federal tax return It does not include bonuses, overtime pay, certain retroactive pay, uniform or other allowances, or lump-sum leave payments. Where to file 2011 federal tax return   To figure the limited taxable amount of your CSRS or FERS annuity or your TSP distributions, use Worksheet C. Where to file 2011 federal tax return (For an annuity, first complete Worksheet A in this publication. Where to file 2011 federal tax return ) Worksheet C. Where to file 2011 federal tax return Limited Taxable Amount for Nonresident Alien 1. Where to file 2011 federal tax return Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Where to file 2011 federal tax return   2. Where to file 2011 federal tax return Enter the total U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Government basic pay other than tax-exempt pay for services performed outside the United States 2. Where to file 2011 federal tax return   3. Where to file 2011 federal tax return Enter the total U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Government basic pay for all services 3. Where to file 2011 federal tax return   4. Where to file 2011 federal tax return Divide line 2 by line 3 4. Where to file 2011 federal tax return   5. Where to file 2011 federal tax return Limited taxable amount. Where to file 2011 federal tax return Multiply line 1 by line 4. Where to file 2011 federal tax return Enter this amount on Form 1040NR, line 17b 5. Where to file 2011 federal tax return   Example 1. Where to file 2011 federal tax return You are a nonresident alien who performed all services for the U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Government abroad as a nonresident alien. Where to file 2011 federal tax return You retired and began to receive a monthly annuity of $200. Where to file 2011 federal tax return Your total basic pay for all services for the U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Government was $100,000. Where to file 2011 federal tax return All of your basic pay was tax exempt because it was not U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return source income. Where to file 2011 federal tax return The taxable amount of your annuity using Worksheet A in this publication is $720. Where to file 2011 federal tax return You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Where to file 2011 federal tax return Worksheet C. Where to file 2011 federal tax return Limited Taxable Amount for Nonresident Alien — Example 1 1. Where to file 2011 federal tax return Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Where to file 2011 federal tax return $ 720 2. Where to file 2011 federal tax return Enter the total U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Government basic pay other than tax-exempt pay for services performed outside the United States 2. Where to file 2011 federal tax return 0 3. Where to file 2011 federal tax return Enter the total U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Government basic pay for all services 3. Where to file 2011 federal tax return 100,000 4. Where to file 2011 federal tax return Divide line 2 by line 3 4. Where to file 2011 federal tax return 0 5. Where to file 2011 federal tax return Limited taxable amount. Where to file 2011 federal tax return Multiply line 1 by line 4. Where to file 2011 federal tax return Enter this amount on Form 1040NR, line 17b 5. Where to file 2011 federal tax return 0 Example 2. Where to file 2011 federal tax return You are a nonresident alien who performed services for the U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Government as a nonresident alien both within the United States and abroad. Where to file 2011 federal tax return You retired and began to receive a monthly annuity of $240. Where to file 2011 federal tax return Your total basic pay for your services for the U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Government was $120,000; $40,000 was for work done in the United States and $80,000 was for your work done in a foreign country. Where to file 2011 federal tax return The part of your total basic pay for your work done in a foreign country was tax exempt because it was not U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return source income. Where to file 2011 federal tax return The taxable amount of your annuity figured using Worksheet A in this publication is $1,980. Where to file 2011 federal tax return You are a nonresident alien, so you figure the limited taxable amount of your annuity using Worksheet C as follows. Where to file 2011 federal tax return Worksheet C. Where to file 2011 federal tax return Limited Taxable Amount for Nonresident Alien — Example 2 1. Where to file 2011 federal tax return Enter the otherwise taxable amount of the CSRS or FERS annuity (from line 9 of Worksheet A or from Forms CSA 1099R or CSF 1099R) or TSP distributions (from Form 1099R) 1. Where to file 2011 federal tax return $ 1,980 2. Where to file 2011 federal tax return Enter the total U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Government basic pay other than tax-exempt pay for services performed outside the United States 2. Where to file 2011 federal tax return 40,000 3. Where to file 2011 federal tax return Enter the total U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Government basic pay for all services 3. Where to file 2011 federal tax return 120,000 4. Where to file 2011 federal tax return Divide line 2 by line 3 4. Where to file 2011 federal tax return . Where to file 2011 federal tax return 333 5. Where to file 2011 federal tax return Limited taxable amount. Where to file 2011 federal tax return Multiply line 1 by line 4. Where to file 2011 federal tax return Enter this amount on Form 1040NR, line 17b 5. Where to file 2011 federal tax return 659 Thrift Savings Plan Generally, all of the money in your TSP account is taxed as ordinary income when you receive it. Where to file 2011 federal tax return (However, see Roth TSP balance and Uniformed services TSP accounts, next. Where to file 2011 federal tax return ) This is because neither the contributions to your traditional TSP balance nor its earnings have been included previously in your taxable income. Where to file 2011 federal tax return The way that you withdraw your account balance determines when you must pay the tax. Where to file 2011 federal tax return Roth TSP balance. Where to file 2011 federal tax return   The TSP also offers a Roth TSP option, which allows you to make after-tax contributions into your TSP account. Where to file 2011 federal tax return This means Roth TSP contributions are included in your income. Where to file 2011 federal tax return The contribution limits are the same as the traditional TSP. Where to file 2011 federal tax return You can elect to have part or all of your TSP contributions designated as a Roth TSP. Where to file 2011 federal tax return Agency contributions will be part of your traditional TSP balance. Where to file 2011 federal tax return Also, you cannot roll over any portion of your traditional TSP into your Roth TSP. Where to file 2011 federal tax return   Qualified distributions from your Roth TSP are not included in income. Where to file 2011 federal tax return This applies to both your cost in the account and income earned on that account. Where to file 2011 federal tax return A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. Where to file 2011 federal tax return   For more information, go to the TSP website, www. Where to file 2011 federal tax return tsp. Where to file 2011 federal tax return gov, or the TSP Service Office. Where to file 2011 federal tax return See Publication 575, Pension and Annuity Income, for more information about designated Roth accounts. Where to file 2011 federal tax return Uniformed services TSP accounts. Where to file 2011 federal tax return   If you have a uniformed services TSP account that includes contributions from combat zone pay, the distributions attributable to those contributions are tax exempt. Where to file 2011 federal tax return However, any earnings on those contributions to a traditional TSP balance are subject to tax when they are distributed. Where to file 2011 federal tax return See Roth TSP balance discussed previously to get more information about Roth contributions. Where to file 2011 federal tax return The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Where to file 2011 federal tax return You can get more information from the TSP website, www. Where to file 2011 federal tax return tsp. Where to file 2011 federal tax return gov, or the TSP Service Office. Where to file 2011 federal tax return Direct rollover by the TSP. Where to file 2011 federal tax return   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a traditional IRA or other qualified retirement plan, the tax on that part is deferred until you receive payments from the traditional IRA or other plan. Where to file 2011 federal tax return However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Where to file 2011 federal tax return Also, see Rollover Rules , later. Where to file 2011 federal tax return Direct rollover by the TSP to a Roth IRA. Where to file 2011 federal tax return   If you ask the TSP to transfer any part of the money in your account, from traditional contributions and its earnings, to a Roth IRA, the amount transferred will be taxed in the current year. Where to file 2011 federal tax return However, see the following Note for a discussion on direct rollovers by the TSP of Roth contributions and its earnings. Where to file 2011 federal tax return Also, see Rollovers to Roth IRAs for more information, later. Where to file 2011 federal tax return Note. Where to file 2011 federal tax return A direct rollover of your Roth contributions and its earnings (if certain conditions are met, see Roth TSP balance , earlier) in your TSP account to a Roth 401(k), Roth 403(b), Roth 457(b), or Roth IRA are not subject to tax when they are transferred or when you receive payments from those accounts at a later date. Where to file 2011 federal tax return This is because you already paid tax on those contributions. Where to file 2011 federal tax return You cannot rollover Roth contributions and its earnings in your TSP account to a traditional IRA. Where to file 2011 federal tax return TSP annuity. Where to file 2011 federal tax return   If you ask the TSP to buy an annuity with the money in your account, from traditional contributions and its earnings, the annuity payments are taxed when you receive them. Where to file 2011 federal tax return The payments are not subject to the additional 10% tax on early distributions, even if you are under age 55 when they begin. Where to file 2011 federal tax return However, there is no tax on the annuity payments if the annuity is purchased using the money in your account from Roth contributions and its earnings if certain conditions are met. Where to file 2011 federal tax return See Roth TSP balance , earlier. Where to file 2011 federal tax return This is because you already paid tax on those contributions. Where to file 2011 federal tax return Cash withdrawals. Where to file 2011 federal tax return   If you withdraw any of the money in your TSP account, from traditional contributions and its earnings, it is generally taxed as ordinary income when you receive it unless you roll it over into a traditional IRA or other qualified plan. Where to file 2011 federal tax return (See Rollover Rules , later. Where to file 2011 federal tax return ) If you receive your entire TSP account balance in a single tax year, you may be able to use the 10-year tax option to figure your tax. Where to file 2011 federal tax return See Lump-Sum Distributions in Publication 575 for details. Where to file 2011 federal tax return However, there is no tax if you withdraw money in your TSP account from Roth contributions and its earnings if certain conditions are met. Where to file 2011 federal tax return See Roth TSP balance , earlier. Where to file 2011 federal tax return    To qualify for the 10-year tax option, the plan participant must have been born before January 2, 1936. Where to file 2011 federal tax return   If you receive a single payment or you choose to receive your account balance in monthly payments over a period of less than 10 years, the TSP generally must withhold 20% for federal income tax. Where to file 2011 federal tax return If you choose to receive your account balance in monthly payments over a period of 10 or more years or a period based on your life expectancy, the payments are subject to withholding as if you are married with three withholding allowances, unless you submit a withholding certificate. Where to file 2011 federal tax return See also Withholding from Thrift Savings Plan payments earlier under Tax Withholding and Estimated Tax in Part I. Where to file 2011 federal tax return However, there is no withholding requirement for amounts withdrawn from your TSP account that is from Roth contributions and its earnings, if certain conditions are met. Where to file 2011 federal tax return See Roth TSP balance , earlier, for a discussion of those conditions. Where to file 2011 federal tax return Tax on early distributions. Where to file 2011 federal tax return   Any money paid to you from your TSP account before you reach age 59½ may be subject to an additional 10% tax on early distributions. Where to file 2011 federal tax return However, this additional tax does not apply in certain situations, including any of the following. Where to file 2011 federal tax return You receive the distribution and separate from government service during or after the calendar year in which you reach age 55. Where to file 2011 federal tax return You choose to receive your account balance in monthly payments based on your life expectancy. Where to file 2011 federal tax return You are totally and permanently disabled. Where to file 2011 federal tax return You receive amounts from your Roth contributions since that represents a return of your cost (after-tax money). Where to file 2011 federal tax return The earnings may be subject to the 10% tax depending on whether you met certain conditions. Where to file 2011 federal tax return See Roth TSP balance , earlier. Where to file 2011 federal tax return   For more information, see Tax on Early Distributions in Publication 575. Where to file 2011 federal tax return Outstanding loan. Where to file 2011 federal tax return   If the TSP declares a distribution from your account because money you borrowed has not been repaid when you separate from government service, your account is reduced and the amount of the distribution (your unpaid loan balance and any unpaid interest), from traditional contributions and its earnings, is taxed in the year declared. Where to file 2011 federal tax return The distribution also may be subject to the additional 10% tax on early distributions. Where to file 2011 federal tax return However, the tax will be deferred if you make a rollover contribution to a traditional IRA or other qualified plan equal to the declared distribution amount. Where to file 2011 federal tax return See Rollover Rules , later. Where to file 2011 federal tax return   If you withdraw any money from your TSP account in that same year, the TSP must withhold income tax of 20% of the total of the declared distribution and the amount withdrawn. Where to file 2011 federal tax return However, no withholding is required for portions of the distribution that is from Roth contributions and its earnings, if certain conditions are met. Where to file 2011 federal tax return See Roth TSP balance , earlier. Where to file 2011 federal tax return More information. Where to file 2011 federal tax return   For more information about the TSP, see Summary of the Thrift Savings Plan, distributed to all federal employees. Where to file 2011 federal tax return Also, see Important Tax Information About Payments From Your TSP Account and Special Tax Withholding Rules for Thrift Savings Plan Payments to Nonresident Aliens, which are available from your agency personnel office or from the TSP by calling 1-TSP-YOU-FIRST (1-877-968-3778) and for participants who are deaf, hard of hearing, or have a speech disability, call 1-TSP-THRIFT5 (1-877-847-4385). Where to file 2011 federal tax return    The above documents are also available on the TSP website at www. Where to file 2011 federal tax return tsp. Where to file 2011 federal tax return gov. Where to file 2011 federal tax return Select “Forms & Publications. Where to file 2011 federal tax return ” Rollover Rules Generally, a rollover is a tax-free withdrawal of cash or other assets from one qualified retirement plan or traditional IRA and its reinvestment in another qualified retirement plan or traditional IRA. Where to file 2011 federal tax return You do not include the amount rolled over in your income, and you cannot take a deduction for it. Where to file 2011 federal tax return The amount rolled over is taxed later as the new program pays that amount to you. Where to file 2011 federal tax return If you roll over amounts into a traditional IRA, later distributions of these amounts from the traditional IRA do not qualify for the capital gain or the 10-year tax option. Where to file 2011 federal tax return However, capital gain treatment or the 10-year tax option will be restored if the traditional IRA contains only amounts rolled over from a qualified plan and these amounts are rolled over from the traditional IRA into a qualified retirement plan. Where to file 2011 federal tax return To qualify for the capital gain treatment or 10-year tax option, the plan participant must have been born before January 2, 1936. Where to file 2011 federal tax return You can also roll over a distribution from a qualified retirement plan into a Roth IRA. Where to file 2011 federal tax return Although the transfer of a distribution into a Roth IRA is considered a rollover for Roth IRA purposes, it is not a tax-free transfer unless you are rolling over amounts from Roth contributions and its earnings. Where to file 2011 federal tax return See Rollovers to Roth IRAs , later, for more information. Where to file 2011 federal tax return Qualified retirement plan. Where to file 2011 federal tax return   For this purpose, a qualified retirement plan generally is: A qualified employee plan, A qualified employee annuity, A tax-sheltered annuity plan (403(b) plan), or An eligible state or local government section 457 deferred compensation plan. Where to file 2011 federal tax return The CSRS, FERS, and TSP are considered qualified retirement plans. Where to file 2011 federal tax return Distributions eligible for rollover treatment. Where to file 2011 federal tax return   If you receive a refund of your CSRS or FERS contributions when you leave government service, you can roll over any interest you receive on the contributions. Where to file 2011 federal tax return You cannot roll over any part of your CSRS or FERS annuity payments. Where to file 2011 federal tax return   You can roll over a distribution of any part of your TSP account balance except: A distribution of your account balance that you choose to receive in monthly payments over: Your life expectancy, The joint life expectancies of you and your beneficiary, or A period of 10 years or more, A required minimum distribution generally beginning at age 70½, A declared distribution because of an unrepaid loan, if you have not separated from government service (see Outstanding loan under Thrift Savings Plan, earlier), or A hardship distribution. Where to file 2011 federal tax return   In addition, a distribution to your beneficiary generally is not treated as an eligible rollover distribution. Where to file 2011 federal tax return However, see Qualified domestic relations order (QDRO) and Rollovers by surviving spouse , and Rollovers by nonspouse beneficiary , later. Where to file 2011 federal tax return Direct rollover option. Where to file 2011 federal tax return   You can choose to have the OPM or TSP transfer any part of an eligible rollover distribution directly to another qualified retirement plan that accepts rollover distributions or to a traditional IRA or Roth IRA. Where to file 2011 federal tax return   There is an automatic rollover requirement for mandatory distributions. Where to file 2011 federal tax return A mandatory distribution is a distribution made without your consent and before you reach age 62 or normal retirement age, whichever is later. Where to file 2011 federal tax return The automatic rollover requirement applies if the distribution is more than $1,000 and is an eligible rollover distribution. Where to file 2011 federal tax return You can choose to have the distribution paid directly to you or rolled over directly to your traditional or Roth IRA or another qualified retirement plan. Where to file 2011 federal tax return If you do not make this choice, OPM will automatically roll over the distribution into an IRA of a designated trustee or issuer. Where to file 2011 federal tax return No tax withheld. Where to file 2011 federal tax return   If you choose the direct rollover option or have an automatic rollover, no tax will be withheld from any part of the distribution that is directly paid to the trustee of the other plan. Where to file 2011 federal tax return However, if the rollover is to a Roth IRA, you may want to choose to have tax withheld since any amount rolled over is generally included in income. Where to file 2011 federal tax return Any part of the eligible rollover distribution paid to you is subject to withholding at a 20% rate. Where to file 2011 federal tax return Direct roll over amounts from Roth contributions and its earnings do not have tax withheld because you already paid tax on those amounts. Where to file 2011 federal tax return Payment to you option. Where to file 2011 federal tax return   If an eligible rollover distribution is paid to you, the OPM or TSP must withhold 20% for income tax even if you plan to roll over the distribution to another qualified retirement plan, traditional or Roth IRA. Where to file 2011 federal tax return However, the full amount is treated as distributed to you even though you actually receive only 80%. Where to file 2011 federal tax return You generally must include in income any part (including the part withheld) that you do not roll over within 60 days to another qualified retirement plan or to a traditional IRA. Where to file 2011 federal tax return Rollovers to Roth IRAs are generally included in income. Where to file 2011 federal tax return Eligible rollover distributions that are from Roth contributions do not have tax withheld because you already paid tax on those amounts. Where to file 2011 federal tax return If you leave government service before the calendar year in which you reach age 55 and are under age 59½ when a distribution is paid to you, you may have to pay an additional 10% tax on any part, including any tax withheld, that you do not roll over. Where to file 2011 federal tax return However, distributions from Roth contributions will not be subject to the 10% additional tax because it is a return of your cost (after-tax money). Where to file 2011 federal tax return Earnings from those contributions may be subject to the 10% additional tax if certain conditions are not met. Where to file 2011 federal tax return See Roth TSP balance , earlier. Where to file 2011 federal tax return Also, see Tax on Early Distributions in Publication 575. Where to file 2011 federal tax return Exception to withholding. Where to file 2011 federal tax return   Withholding from an eligible rollover distribution paid to you is not required if the distributions for your tax year total less than $200. Where to file 2011 federal tax return Partial rollovers. Where to file 2011 federal tax return   A lump-sum distribution may qualify for capital gain treatment or the 10-year tax option if the plan participant was born before January 2, 1936. Where to file 2011 federal tax return See Lump-Sum Distributions in Publication 575. Where to file 2011 federal tax return However, if you roll over any part of the distribution, the part you keep does not qualify for this special tax treatment. Where to file 2011 federal tax return Rolling over more than amount received. Where to file 2011 federal tax return   If you want to roll over more of an eligible rollover distribution than the amount you received after income tax was withheld, you will have to add funds from some other source (such as your savings or borrowed amounts). Where to file 2011 federal tax return Example. Where to file 2011 federal tax return You left government service at age 53. Where to file 2011 federal tax return On February 1, 2013, you receive an eligible rollover distribution of $10,000 from you
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Appeals

About the Office of Appeals

Every year, the Office of Appeals helps over 100,000 taxpayers resolve their tax disputes without going to Tax Court. We are an independent organization from the IRS whose mission is to help taxpayers and the government resolve tax disagreements. Appeals DOES NOT take sides in a dispute; rather we offer an objective point of view on each individual case. See the Treasury Inspector General for Tax Administration’s report (PDF) on their audit of Appeals’ independence.
 

Appeals also offers mediation services through Fast Track Settlement, Early Referral, and other mediation programs. These mediation programs are designed to help you resolve your dispute at the earliest possible stage in the audit or collection process.

Getting Started with Appeals

If you’ve received an IRS letter stating that your case qualifies to be reviewed with Appeals then the following topics will help you get started.

 

Page Last Reviewed or Updated: 23-Jan-2014

The Where To File 2011 Federal Tax Return

Where to file 2011 federal tax return Publication 596 - Additional Material Table of Contents EIC Table How To Get Tax HelpLow Income Taxpayer Clinics EIC Eligibility Checklist You may claim the EIC if you answer “Yes” to all the following questions. Where to file 2011 federal tax return *     Yes No 1. Where to file 2011 federal tax return Is your AGI less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have more than two qualifying children? (See Rule 1. Where to file 2011 federal tax return ) □ □ 2. Where to file 2011 federal tax return Do you, your spouse, and your qualifying child each have a valid SSN? (See Rule 2. Where to file 2011 federal tax return ) □ □ 3. Where to file 2011 federal tax return Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3. Where to file 2011 federal tax return ) Caution: If you or your spouse is a nonresident alien, answer “Yes” only if your filing status is married filing jointly. Where to file 2011 federal tax return (See Rule 4. Where to file 2011 federal tax return ) □ □ 4. Where to file 2011 federal tax return Answer “Yes” if you are not filing Form 2555 or Form 2555-EZ. Where to file 2011 federal tax return Otherwise, answer “No. Where to file 2011 federal tax return ” (See Rule 5. Where to file 2011 federal tax return ) □ □ 5. Where to file 2011 federal tax return Is your investment income $3,300 or less? (See Rule 6. Where to file 2011 federal tax return ) □ □ 6. Where to file 2011 federal tax return Is your total earned income at least $1 but less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have more than two qualifying children? (See Rules 7 and 15. Where to file 2011 federal tax return ) □ □ 7. Where to file 2011 federal tax return Answer “Yes” if (a) you are not a qualifying child of another taxpayer or (b) you are filing a joint return. Where to file 2011 federal tax return Otherwise, answer “No. Where to file 2011 federal tax return ” (See Rules 10 and 13. Where to file 2011 federal tax return ) □ □   STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. Where to file 2011 federal tax return If you do not have a qualifying child, skip questions 8 and 9 and answer 10–12. Where to file 2011 federal tax return *     8. Where to file 2011 federal tax return Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8. Where to file 2011 federal tax return ) □ □ 9. Where to file 2011 federal tax return Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child does not meet the tests to be a qualifying child of any other person or (b) your qualifying child meets the tests to be a qualifying child of another person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in Rule 9. Where to file 2011 federal tax return Answer “No” if the other person is the one entitled to treat the child as a qualifying child under the tiebreaker rules. Where to file 2011 federal tax return □ □ 10. Where to file 2011 federal tax return Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2013? (See Rule 11. Where to file 2011 federal tax return ) □ □ 11. Where to file 2011 federal tax return Answer “Yes” if (a) you cannot be claimed as a dependent on anyone else's return or (b) you are filing a joint return. Where to file 2011 federal tax return Otherwise, answer “No. Where to file 2011 federal tax return ” (See Rule 12. Where to file 2011 federal tax return ) □ □ 12. Where to file 2011 federal tax return Was your main home (and your spouse's if filing a joint return) in the United States for more than half the year? (See Rule 14. Where to file 2011 federal tax return )    □ □ PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC. Where to file 2011 federal tax return Remember to fill out Schedule EIC and attach it to your Form 1040 or Form 1040A. Where to file 2011 federal tax return You cannot use Form 1040EZ. Where to file 2011 federal tax return If you answered “Yes” to questions 1 through 7 and “No” to question 8, answer questions 10 through 12 to see if you can claim the EIC without a qualifying child. Where to file 2011 federal tax return PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can claim the EIC. Where to file 2011 federal tax return If you answered “No” to any question that applies to you: You cannot claim the EIC. Where to file 2011 federal tax return EIC Table 2013 Earned Income Credit (EIC) Table Caution. Where to file 2011 federal tax return This is not a tax table. Where to file 2011 federal tax return 1. Where to file 2011 federal tax return To find your credit, read down the “At least - But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet. Where to file 2011 federal tax return 2. Where to file 2011 federal tax return Then, go to the column that includes your filing status and the number of qualifying children you have. Where to file 2011 federal tax return Enter the credit from that column on your EIC Worksheet. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842. Where to file 2011 federal tax return   And your filing status is– If the amount you are looking up from the worksheet is– Single, head of household, or qualifying widow(er) and the number of children you have is– Married filing jointly and the number of children you have is–   0 1 2 3 0 1 2 3 At least But less than Your credit is– Your credit is– $1 $50 $2 $9 $10 $11 $2 $9 $10 $11 50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439 1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 487 2,168 2,550 2,869 487 2,168 2,550 2,869 6,400 6,450 487 2,185 2,570 2,891 487 2,185 2,570 2,891 6,450 6,500 487 2,202 2,590 2,914 487 2,202 2,590 2,914 6,500 6,550 487 2,219 2,610 2,936 487 2,219 2,610 2,936 6,550 6,600 487 2,236 2,630 2,959 487 2,236 2,630 2,959 6,600 6,650 487 2,253 2,650 2,981 487 2,253 2,650 2,981 6,650 6,700 487 2,270 2,670 3,004 487 2,270 2,670 3,004 6,700 6,750 487 2,287 2,690 3,026 487 2,287 2,690 3,026 6,750 6,800 487 2,304 2,710 3,049 487 2,304 2,710 3,049 6,800 6,850 487 2,321 2,730 3,071 487 2,321 2,730 3,071 6,850 6,900 487 2,338 2,750 3,094 487 2,338 2,750 3,094 6,900 6,950 487 2,355 2,770 3,116 487 2,355 2,770 3,116 6,950 7,000 487 2,372 2,790 3,139 487 2,372 2,790 3,139 7,000 7,050 487 2,389 2,810 3,161 487 2,389 2,810 3,161 7,050 7,100 487 2,406 2,830 3,184 487 2,406 2,830 3,184 7,100 7,150 487 2,423 2,850 3,206 487 2,423 2,850 3,206 7,150 7,200 487 2,440 2,870 3,229 487 2,440 2,870 3,229 7,200 7,250 487 2,457 2,890 3,251 487 2,457 2,890 3,251 7,250 7,300 487 2,474 2,910 3,274 487 2,474 2,910 3,274 7,300 7,350 487 2,491 2,930 3,296 487 2,491 2,930 3,296 7,350 7,400 487 2,508 2,950 3,319 487 2,508 2,950 3,319 7,400 7,450 487 2,525 2,970 3,341 487 2,525 2,970 3,341 7,450 7,500 487 2,542 2,990 3,364 487 2,542 2,990 3,364 7,500 7,550 487 2,559 3,010 3,386 487 2,559 3,010 3,386 7,550 7,600 487 2,576 3,030 3,409 487 2,576 3,030 3,409 7,600 7,650 487 2,593 3,050 3,431 487 2,593 3,050 3,431 7,650 7,700 487 2,610 3,070 3,454 487 2,610 3,070 3,454 7,700 7,750 487 2,627 3,090 3,476 487 2,627 3,090 3,476 7,750 7,800 487 2,644 3,110 3,499 487 2,644 3,110 3,499 7,800 7,850 487 2,661 3,130 3,521 487 2,661 3,130 3,521 7,850 7,900 487 2,678 3,150 3,544 487 2,678 3,150 3,544 7,900 7,950 487 2,695 3,170 3,566 487 2,695 3,170 3,566 7,950 8,000 487 2,712 3,190 3,589 487 2,712 3,190 3,589 8,000 8,050 483 2,729 3,210 3,611 487 2,729 3,210 3,611 8,050 8,100 479 2,746 3,230 3,634 487 2,746 3,230 3,634 8,100 8,150 475 2,763 3,250 3,656 487 2,763 3,250 3,656 8,150 8,200 472 2,780 3,270 3,679 487 2,780 3,270 3,679 8,200 8,250 468 2,797 3,290 3,701 487 2,797 3,290 3,701 8,250 8,300 464 2,814 3,310 3,724 487 2,814 3,310 3,724 8,300 8,350 460 2,831 3,330 3,746 487 2,831 3,330 3,746 8,350 8,400 456 2,848 3,350 3,769 487 2,848 3,350 3,769 8,400 8,450 452 2,865 3,370 3,791 487 2,865 3,370 3,791 8,450 8,500 449 2,882 3,390 3,814 487 2,882 3,390 3,814 8,500 8,550 445 2,899 3,410 3,836 487 2,899 3,410 3,836 8,550 8,600 441 2,916 3,430 3,859 487 2,916 3,430 3,859 8,600 8,650 437 2,933 3,450 3,881 487 2,933 3,450 3,881 8,650 8,700 433 2,950 3,470 3,904 487 2,950 3,470 3,904 8,700 8,750 430 2,967 3,490 3,926 487 2,967 3,490 3,926 8,750 8,800 426 2,984 3,510 3,949 487 2,984 3,510 3,949 8,800 8,850 422 3,001 3,530 3,971 487 3,001 3,530 3,971 8,850 8,900 418 3,018 3,550 3,994 487 3,018 3,550 3,994 8,900 8,950 414 3,035 3,570 4,016 487 3,035 3,570 4,016 8,950 9,000 410 3,052 3,590 4,039 487 3,052 3,590 4,039 9,000 9,050 407 3,069 3,610 4,061 487 3,069 3,610 4,061 9,050 9,100 403 3,086 3,630 4,084 487 3,086 3,630 4,084 9,100 9,150 399 3,103 3,650 4,106 487 3,103 3,650 4,106 9,150 9,200 395 3,120 3,670 4,129 487 3,120 3,670 4,129 9,200 9,250 391 3,137 3,690 4,151 487 3,137 3,690 4,151 9,250 9,300 387 3,154 3,710 4,174 487 3,154 3,710 4,174 9,300 9,350 384 3,171 3,730 4,196 487 3,171 3,730 4,196 9,350 9,400 380 3,188 3,750 4,219 487 3,188 3,750 4,219 9,400 9,450 376 3,205 3,770 4,241 487 3,205 3,770 4,241 9,450 9,500 372 3,222 3,790 4,264 487 3,222 3,790 4,264 9,500 9,550 368 3,239 3,810 4,286 487 3,239 3,810 4,286 9,550 9,600 365 3,250 3,830 4,309 487 3,250 3,830 4,309 9,600 9,650 361 3,250 3,850 4,331 487 3,250 3,850 4,331 9,650 9,700 357 3,250 3,870 4,354 487 3,250 3,870 4,354 9,700 9,750 353 3,250 3,890 4,376 487 3,250 3,890 4,376 9,750 9,800 349 3,250 3,910 4,399 487 3,250 3,910 4,399 9,800 9,850 345 3,250 3,930 4,421 487 3,250 3,930 4,421 9,850 9,900 342 3,250 3,950 4,444 487 3,250 3,950 4,444 9,900 9,950 338 3,250 3,970 4,466 487 3,250 3,970 4,466 9,950 10,000 334 3,250 3,990 4,489 487 3,250 3,990 4,489 10,000 10,050 330 3,250 4,010 4,511 487 3,250 4,010 4,511 10,050 10,100 326 3,250 4,030 4,534 487 3,250 4,030 4,534 10,100 10,150 322 3,250 4,050 4,556 487 3,250 4,050 4,556 10,150 10,200 319 3,250 4,070 4,579 487 3,250 4,070 4,579 10,200 10,250 315 3,250 4,090 4,601 487 3,250 4,090 4,601 10,250 10,300 311 3,250 4,110 4,624 487 3,250 4,110 4,624 10,300 10,350 307 3,250 4,130 4,646 487 3,250 4,130 4,646 10,350 10,400 303 3,250 4,150 4,669 487 3,250 4,150 4,669 10,400 10,450 299 3,250 4,170 4,691 487 3,250 4,170 4,691 10,450 10,500 296 3,250 4,190 4,714 487 3,250 4,190 4,714 10,500 10,550 292 3,250 4,210 4,736 487 3,250 4,210 4,736 10,550 10,600 288 3,250 4,230 4,759 487 3,250 4,230 4,759 10,600 10,650 284 3,250 4,250 4,781 487 3,250 4,250 4,781 10,650 10,700 280 3,250 4,270 4,804 487 3,250 4,270 4,804 10,700 10,750 277 3,250 4,290 4,826 487 3,250 4,290 4,826 10,750 10,800 273 3,250 4,310 4,849 487 3,250 4,310 4,849 10,800 10,850 269 3,250 4,330 4,871 487 3,250 4,330 4,871 10,850 10,900 265 3,250 4,350 4,894 487 3,250 4,350 4,894 10,900 10,950 261 3,250 4,370 4,916 487 3,250 4,370 4,916 10,950 11,000 257 3,250 4,390 4,939 487 3,250 4,390 4,939 11,000 11,050 254 3,250 4,410 4,961 487 3,250 4,410 4,961 11,050 11,100 250 3,250 4,430 4,984 487 3,250 4,430 4,984 11,100 11,150 246 3,250 4,450 5,006 487 3,250 4,450 5,006 11,150 11,200 242 3,250 4,470 5,029 487 3,250 4,470 5,029 11,200 11,250 238 3,250 4,490 5,051 487 3,250 4,490 5,051 11,250 11,300 234 3,250 4,510 5,074 487 3,250 4,510 5,074 11,300 11,350 231 3,250 4,530 5,096 487 3,250 4,530 5,096 11,350 11,400 227 3,250 4,550 5,119 487 3,250 4,550 5,119 11,400 11,450 223 3,250 4,570 5,141 487 3,250 4,570 5,141 11,450 11,500 219 3,250 4,590 5,164 487 3,250 4,590 5,164 11,500 11,550 215 3,250 4,610 5,186 487 3,250 4,610 5,186 11,550 11,600 212 3,250 4,630 5,209 487 3,250 4,630 5,209 11,600 11,650 208 3,250 4,650 5,231 487 3,250 4,650 5,231 11,650 11,700 204 3,250 4,670 5,254 487 3,250 4,670 5,254 11,700 11,750 200 3,250 4,690 5,276 487 3,250 4,690 5,276 11,750 11,800 196 3,250 4,710 5,299 487 3,250 4,710 5,299 11,800 11,850 192 3,250 4,730 5,321 487 3,250 4,730 5,321 11,850 11,900 189 3,250 4,750 5,344 487 3,250 4,750 5,344 11,900 11,950 185 3,250 4,770 5,366 487 3,250 4,770 5,366 11,950 12,000 181 3,250 4,790 5,389 487 3,250 4,790 5,389 12,000 12,050 177 3,250 4,810 5,411 487 3,250 4,810 5,411 12,050 12,100 173 3,250 4,830 5,434 487 3,250 4,830 5,434 12,100 12,150 169 3,250 4,850 5,456 487 3,250 4,850 5,456 12,150 12,200 166 3,250 4,870 5,479 487 3,250 4,870 5,479 12,200 12,250 162 3,250 4,890 5,501 487 3,250 4,890 5,501 12,250 12,300 158 3,250 4,910 5,524 487 3,250 4,910 5,524 12,300 12,350 154 3,250 4,930 5,546 487 3,250 4,930 5,546 12,350 12,400 150 3,250 4,950 5,569 487 3,250 4,950 5,569 12,400 12,450 146 3,250 4,970 5,591 487 3,250 4,970 5,591 12,450 12,500 143 3,250 4,990 5,614 487 3,250 4,990 5,614 12,500 12,550 139 3,250 5,010 5,636 487 3,250 5,010 5,636 12,550 12,600 135 3,250 5,030 5,659 487 3,250 5,030 5,659 12,600 12,650 131 3,250 5,050 5,681 487 3,250 5,050 5,681 12,650 12,700 127 3,250 5,070 5,704 487 3,250 5,070 5,704 12,700 12,750 124 3,250 5,090 5,726 487 3,250 5,090 5,726 12,750 12,800 120 3,250 5,110 5,749 487 3,250 5,110 5,749 12,800 12,850 116 3,250 5,130 5,771 487 3,250 5,130 5,771 12,850 12,900 112 3,250 5,150 5,794 487 3,250 5,150 5,794 12,900 12,950 108 3,250 5,170 5,816 487 3,250 5,170 5,816 12,950 13,000 104 3,250 5,190 5,839 487 3,250 5,190 5,839 13,000 13,050 101 3,250 5,210 5,861 487 3,250 5,210 5,861 13,050 13,100 97 3,250 5,230 5,884 487 3,250 5,230 5,884 13,100 13,150 93 3,250 5,250 5,906 487 3,250 5,250 5,906 13,150 13,200 89 3,250 5,270 5,929 487 3,250 5,270 5,929 13,200 13,250 85 3,250 5,290 5,951 487 3,250 5,290 5,951 13,250 13,300 81 3,250 5,310 5,974 487 3,250 5,310 5,974 13,300 13,350 78 3,250 5,330 5,996 487 3,250 5,330 5,996 13,350 13,400 74 3,250 5,350 6,019 482 3,250 5,350 6,019 13,400 13,450 70 3,250 5,372 6,044 479 3,250 5,372 6,044 13,450 13,500 66 3,250 5,372 6,044 475 3,250 5,372 6,044 13,500 13,550 62 3,250 5,372 6,044 471 3,250 5,372 6,044 13,550 13,600 59 3,250 5,372 6,044 467 3,250 5,372 6,044 13,600 13,650 55 3,250 5,372 6,044 463 3,250 5,372 6,044 13,650 13,700 51 3,250 5,372 6,044 459 3,250 5,372 6,044 13,700 13,750 47 3,250 5,372 6,044 456 3,250 5,372 6,044 13,750 13,800 43 3,250 5,372 6,044 452 3,250 5,372 6,044 13,800 13,850 39 3,250 5,372 6,044 448 3,250 5,372 6,044 13,850 13,900 36 3,250 5,372 6,044 444 3,250 5,372 6,044 13,900 13,950 32 3,250 5,372 6,044 440 3,250 5,372 6,044 13,950 14,000 28 3,250 5,372 6,044 436 3,250 5,372 6,044 14,000 14,050 24 3,250 5,372 6,044 433 3,250 5,372 6,044 14,050 14,100 20 3,250 5,372 6,044 429 3,250 5,372 6,044 14,100 14,150 16 3,250 5,372 6,044 425 3,250 5,372 6,044 14,150 14,200 13 3,250 5,372 6,044 421 3,250 5,372 6,044 14,200 14,250 9 3,250 5,372 6,044 417 3,250 5,372 6,044 14,250 14,300 5 3,250 5,372 6,044 413 3,250 5,372 6,044 14,300 14,350 * * If the amount you are looking up from the worksheet is at least $14,300 but less than $14,340, and you have no qualifying children, your credit is $2. Where to file 2011 federal tax return  If the amount you are looking up from the worksheet is $14,340 or more, and you have no qualifying children, you cannot take the credit. Where to file 2011 federal tax return 3,250 5,372 6,044 410 3,250 5,372 6,044 14,350 14,400 0 3,250 5,372 6,044 406 3,250 5,372 6,044 14,400 14,450 0 3,250 5,372 6,044 402 3,250 5,372 6,044 14,450 14,500 0 3,250 5,372 6,044 398 3,250 5,372 6,044 14,500 14,550 0 3,250 5,372 6,044 394 3,250 5,372 6,044 14,550 14,600 0 3,250 5,372 6,044 391 3,250 5,372 6,044 14,600 14,650 0 3,250 5,372 6,044 387 3,250 5,372 6,044 14,650 14,700 0 3,250 5,372 6,044 383 3,250 5,372 6,044 14,700 14,750 0 3,250 5,372 6,044 379 3,250 5,372 6,044 14,750 14,800 0 3,250 5,372 6,044 375 3,250 5,372 6,044 14,800 14,850 0 3,250 5,372 6,044 371 3,250 5,372 6,044 14,850 14,900 0 3,250 5,372 6,044 368 3,250 5,372 6,044 14,900 14,950 0 3,250 5,372 6,044 364 3,250 5,372 6,044 14,950 15,000 0 3,250 5,372 6,044 360 3,250 5,372 6,044 15,000 15,050 0 3,250 5,372 6,044 356 3,250 5,372 6,044 15,050 15,100 0 3,250 5,372 6,044 352 3,250 5,372 6,044 15,100 15,150 0 3,250 5,372 6,044 348 3,250 5,372 6,044 15,150 15,200 0 3,250 5,372 6,044 345 3,250 5,372 6,044 15,200 15,250 0 3,250 5,372 6,044 341 3,250 5,372 6,044 15,250 15,300 0 3,250 5,372 6,044 337 3,250 5,372 6,044 15,300 15,350 0 3,250 5,372 6,044 333 3,250 5,372 6,044 15,350 15,400 0 3,250 5,372 6,044 329 3,250 5,372 6,044 15,400 15,450 0 3,250 5,372 6,044 326 3,250 5,372 6,044 15,450 15,500 0 3,250 5,372 6,044 322 3,250 5,372 6,044 15,500 15,550 0 3,250 5,372 6,044 318 3,250 5,372 6,044 15,550 15,600 0 3,250 5,372 6,044 314 3,250 5,372 6,044 15,600 15,650 0 3,250 5,372 6,044 310 3,250 5,372 6,044 15,650 15,700 0 3,250 5,372 6,044 306 3,250 5,372 6,044 15,700 15,750 0 3,250 5,372 6,044 303 3,250 5,372 6,044 15,750 15,800 0 3,250 5,372 6,044 299 3,250 5,372 6,044 15,800 15,850 0 3,250 5,372 6,044 295 3,250 5,372 6,044 15,850 15,900 0 3,250 5,372 6,044 291 3,250 5,372 6,044 15,900 15,950 0 3,250 5,372 6,044 287 3,250 5,372 6,044 15,950 16,000 0 3,250 5,372 6,044 283 3,250 5,372 6,044 16,000 16,050 0 3,250 5,372 6,044 280 3,250 5,372 6,044 16,050 16,100 0 3,250 5,372 6,044 276 3,250 5,372 6,044 16,100 16,150 0 3,250 5,372 6,044 272 3,250 5,372 6,044 16,150 16,200 0 3,250 5,372 6,044 268 3,250 5,372 6,044 16,200 16,250 0 3,250 5,372 6,044 264 3,250 5,372 6,044 16,250 16,300 0 3,250 5,372 6,044 260 3,250 5,372 6,044 16,300 16,350 0 3,250 5,372 6,044 257 3,250 5,372 6,044 16,350 16,400 0 3,250 5,372 6,044 253 3,250 5,372 6,044 16,400 16,450 0 3,250 5,372 6,044 249 3,250 5,372 6,044 16,450 16,500 0 3,250 5,372 6,044 245 3,250 5,372 6,044 16,500 16,550 0 3,250 5,372 6,044 241 3,250 5,372 6,044 16,550 16,600 0 3,250 5,372 6,044 238 3,250 5,372 6,044 16,600 16,650 0 3,250 5,372 6,044 234 3,250 5,372 6,044 16,650 16,700 0 3,250 5,372 6,044 230 3,250 5,372 6,044 16,700 16,750 0 3,250 5,372 6,044 226 3,250 5,372 6,044 16,750 16,800 0 3,250 5,372 6,044 222 3,250 5,372 6,044 16,800 16,850 0 3,250 5,372 6,044 218 3,250 5,372 6,044 16,850 16,900 0 3,250 5,372 6,044 215 3,250 5,372 6,044 16,900 16,950 0 3,250 5,372 6,044 211 3,250 5,372 6,044 16,950 17,000 0 3,250 5,372 6,044 207 3,250 5,372 6,044 17,000 17,050 0 3,250 5,372 6,044 203 3,250 5,372 6,044 17,050 17,100 0 3,250 5,372 6,044 199 3,250 5,372 6,044 17,100 17,150 0 3,250 5,372 6,044 195 3,250 5,372 6,044 17,150 17,200 0 3,250 5,372 6,044 192 3,250 5,372 6,044 17,200 17,250 0 3,250 5,372 6,044 188 3,250 5,372 6,044 17,250 17,300 0 3,250 5,372 6,044 184 3,250 5,372 6,044 17,300 17,350 0 3,250 5,372 6,044 180 3,250 5,372 6,044 17,350 17,400 0 3,250 5,372 6,044 176 3,250 5,372 6,044 17,400 17,450 0 3,250 5,372 6,044 173 3,250 5,372 6,044 17,450 17,500 0 3,250 5,372 6,044 169 3,250 5,372 6,044 17,500 17,550 0 3,250 5,372 6,044 165 3,250 5,372 6,044 17,550 17,600 0 3,243 5,363 6,034 161 3,250 5,372 6,044 17,600 17,650 0 3,235 5,352 6,023 157 3,250 5,372 6,044 17,650 17,700 0 3,227 5,341 6,013 153 3,250 5,372 6,044 17,700 17,750 0 3,219 5,331 6,002 150 3,250 5,372 6,044 17,750 17,800 0 3,211 5,320 5,992 146 3,250 5,372 6,044 17,800 17,850 0 3,203 5,310 5,981 142 3,250 5,372 6,044 17,850 17,900 0 3,195 5,299 5,971 138 3,250 5,372 6,044 17,900 17,950 0 3,187 5,289 5,960 134 3,250 5,372 6,044 17,950 18,000 0 3,179 5,278 5,950 130 3,250 5,372 6,044 18,000 18,050 0 3,171 5,268 5,939 127 3,250 5,372 6,044 18,050 18,100 0 3,163 5,257 5,929 123 3,250 5,372 6,044 18,100 18,150 0 3,155 5,247 5,918 119 3,250 5,372 6,044 18,150 18,200 0 3,147 5,236 5,908 115 3,250 5,372 6,044 18,200 18,250 0 3,139 5,226 5,897 111 3,250 5,372 6,044 18,250 18,300 0 3,131 5,215 5,887 107 3,250 5,372 6,044 18,300 18,350 0 3,123 5,205 5,876 104 3,250 5,372 6,044 18,350 18,400 0 3,115 5,194 5,866 100 3,250 5,372 6,044 18,400 18,450 0 3,107 5,184 5,855 96 3,250 5,372 6,044 18,450 18,500 0 3,099 5,173 5,844 92 3,250 5,372 6,044 18,500 18,550 0 3,091 5,162 5,834 88 3,250 5,372 6,044 18,550 18,600 0 3,083 5,152 5,823 85 3,250 5,372 6,044 18,600 18,650 0 3,075 5,141 5,813 81 3,250 5,372 6,044 18,650 18,700 0 3,067 5,131 5,802 77 3,250 5,372 6,044 18,700 18,750 0 3,059 5,120 5,792 73 3,250 5,372 6,044 18,750 18,800 0 3,051 5,110 5,781 69 3,250 5,372 6,044 18,800 18,850 0 3,043 5,099 5,771 65 3,250 5,372 6,044 18,850 18,900 0 3,035 5,089 5,760 62 3,250 5,372 6,044 18,900 18,950 0 3,027 5,078 5,750 58 3,250 5,372 6,044 18,950 19,000 0 3,019 5,068 5,739 54 3,250 5,372 6,044 19,000 19,050 0 3,011 5,057 5,729 50 3,250 5,372 6,044 19,050 19,100 0 3,004 5,047 5,718 46 3,250 5,372 6,044 19,100 19,150 0 2,996 5,036 5,708 42 3,250 5,372 6,044 19,150 19,200 0 2,988 5,026 5,697 39 3,250 5,372 6,044 19,200 19,250 0 2,980 5,015 5,687 35 3,250 5,372 6,044 19,250 19,300 0 2,972 5,005 5,676 31 3,250 5,372 6,044 19,300 19,350 0 2,964 4,994 5,665 27 3,250 5,372 6,044 19,350 19,400 0 2,956 4,983 5,655 23 3,250 5,372 6,044 19,400 19,450 0 2,948 4,973 5,644 20 3,250 5,372 6,044 19,450 19,500 0 2,940 4,962 5,634 16 3,250 5,372 6,044 19,500 19,550 0 2,932 4,952 5,623 12 3,250 5,372 6,044 19,550 19,600 0 2,924 4,941 5,613 8 3,250 5,372 6,044 19,600 19,650 0 2,916 4,931 5,602 4 3,250 5,372 6,044 19,650 19,700 0 2,908 4,920 5,592 * * If the amount you are looking up from the worksheet is at least $19,650 but less than $19,680, and you have no qualifying children, your credit is $1. Where to file 2011 federal tax return  If the amount you are looking up from the worksheet is $19,680 or more, and you have no qualifying children, you cannot take the credit. Where to file 2011 federal tax return 3,250 5,372 6,044 19,700 19,750 0 2,900 4,910 5,581 0 3,250 5,372 6,044 19,750 19,800 0 2,892 4,899 5,571 0 3,250 5,372 6,044 19,800 19,850 0 2,884 4,889 5,560 0 3,250 5,372 6,044 19,850 19,900 0 2,876 4,878 5,550 0 3,250 5,372 6,044 19,900 19,950 0 2,868 4,868 5,539 0 3,250 5,372 6,044 19,950 20,000 0 2,860 4,857 5,529 0 3,250 5,372 6,044 20,000 20,050 0 2,852 4,847 5,518 0 3,250 5,372 6,044 20,050 20,100 0 2,844 4,836 5,508 0 3,250 5,372 6,044 20,100 20,150 0 2,836 4,825 5,497 0 3,250 5,372 6,044 20,150 20,200 0 2,828 4,815 5,486 0 3,250 5,372 6,044 20,200 20,250 0 2,820 4,804 5,476 0 3,250 5,372 6,044 20,250 20,300 0 2,812 4,794 5,465 0 3,250 5,372 6,044 20,300 20,350 0 2,804 4,783 5,455 0 3,250 5,372 6,044 20,350 20,400 0 2,796 4,773 5,444 0 3,250 5,372 6,044 20,400 20,450 0 2,788 4,762 5,434 0 3,250 5,372 6,044 20,450 20,500 0 2,780 4,752 5,423 0 3,250 5,372 6,044 20,500 20,550 0 2,772 4,741 5,413 0 3,250 5,372 6,044 20,550 20,600 0 2,764 4,731 5,402 0 3,250 5,372 6,044 20,600 20,650 0 2,756 4,720 5,392 0 3,250 5,372 6,044 20,650 20,700 0 2,748 4,710 5,381 0 3,250 5,372 6,044 20,700 20,750 0 2,740 4,699 5,371 0 3,250 5,372 6,044 20,750 20,800 0 2,732 4,689 5,360 0 3,250 5,372 6,044 20,800 20,850 0 2,724 4,678 5,350 0 3,250 5,372 6,044 20,850 20,900 0 2,716 4,668 5,339 0 3,250 5,372 6,044 20,900 20,950 0 2,708 4,657 5,329 0 3,250 5,372 6,044 20,950 21,000 0 2,700 4,646 5,318 0 3,250 5,372 6,044 21,000 21,050 0 2,692 4,636 5,307 0 3,250 5,372 6,044 21,050 21,100 0 2,684 4,625 5,297 0 3,250 5,372 6,044 21,100 21,150 0 2,676 4,615 5,286 0 3,250 5,372 6,044 21,150 21,200 0 2,668 4,604 5,276 0 3,250 5,372 6,044 21,200 21,250 0 2,660 4,594 5,265 0 3,250 5,372 6,044 21,250 21,300 0 2,652 4,583 5,255 0 3,250 5,372 6,044 21,300 21,350 0 2,644 4,573 5,244 0 3,250 5,372 6,044 21,350 21,400 0 2,636 4,562 5,234 0 3,250 5,372 6,044 21,400 21,450 0 2,628 4,552 5,223 0 3,250 5,372 6,044 21,450 21,500 0 2,620 4,541 5,213 0 3,250 5,372 6,044 21,500 21,550 0 2,612 4,531 5,202 0 3,250 5,372 6,044 21,550 21,600 0 2,604 4,520 5,192 0 3,250 5,372 6,044 21,600 21,650 0 2,596 4,510 5,181 0 3,250 5,372 6,044 21,650 21,700 0 2,588 4,499 5,171 0 3,250 5,372 6,044 21,700 21,750 0 2,580 4,489 5,160 0 3,250 5,372 6,044 21,750 21,800 0 2,572 4,478 5,150 0 3,250 5,372 6,044 21,800 21,850 0 2,564 4,467 5,139 0 3,250 5,372 6,044 21,850 21,900 0 2,556 4,457 5,128 0 3,250 5,372 6,044 21,900 21,950 0 2,548 4,446 5,118 0 3,250 5,372 6,044 21,950 22,000 0 2,540 4,436 5,107 0 3,250 5,372 6,044 22,000 22,050 0 2,532 4,425 5,097 0 3,250 5,372 6,044 22,050 22,100 0 2,524 4,415 5,086 0 3,250 5,372 6,044 22,100 22,150 0 2,516 4,404 5,076 0 3,250 5,372 6,044 22,150 22,200 0 2,508 4,394 5,065 0 3,250 5,372 6,044 22,200 22,250 0 2,500 4,383 5,055 0 3,250 5,372 6,044 22,250 22,300 0 2,492 4,373 5,044 0 3,250 5,372 6,044 22,300 22,350 0 2,484 4,362 5,034 0 3,250 5,372 6,044 22,350 22,400 0 2,476 4,352 5,023 0 3,250 5,372 6,044 22,400 22,450 0 2,468 4,341 5,013 0 3,250 5,372 6,044 22,450 22,500 0 2,460 4,331 5,002 0 3,250 5,372 6,044 22,500 22,550 0 2,452 4,320 4,992 0 3,250 5,372 6,044 22,550 22,600 0 2,444 4,310 4,981 0 3,250 5,372 6,044 22,600 22,650 0 2,436 4,299 4,970 0 3,250 5,372 6,044 22,650 22,700 0 2,428 4,288 4,960 0 3,250 5,372 6,044 22,700 22,750 0 2,420 4,278 4,949 0 3,250 5,372 6,044 22,750 22,800 0 2,412 4,267 4,939 0 3,250 5,372 6,044 22,800 22,850 0 2,404 4,257 4,928 0 3,250 5,372 6,044 22,850 22,900 0 2,396 4,246 4,918 0 3,250 5,372 6,044 22,900 22,950 0 2,388 4,236 4,907 0 3,242 5,360 6,032 22,950 23,000 0 2,380 4,225 4,897 0 3,234 5,350 6,021 23,000 23,050 0 2,372 4,215 4,886 0 3,226 5,339 6,011 23,050 23,100 0 2,364 4,204 4,876 0 3,218 5,329 6,000 23,100 23,150 0 2,356 4,194 4,865 0 3,210 5,318 5,990 23,150 23,200 0 2,348 4,183 4,855 0 3,202 5,308 5,979 23,200 23,250 0 2,340 4,173 4,844 0 3,194 5,297 5,969 23,250 23,300 0 2,332 4,162 4,834 0 3,186 5,287 5,958 23,300 23,350 0 2,324 4,152 4,823 0 3,178 5,276 5,948 23,350 23,400 0 2,316 4,141 4,813 0 3,170 5,266 5,937 23,400 23,450 0 2,308 4,131 4,802 0 3,162 5,255 5,927 23,450 23,500 0 2,300 4,120 4,791 0 3,154 5,245 5,916 23,500 23,550 0 2,292 4,109 4,781 0 3,146 5,234 5,906 23,550 23,600 0 2,284 4,099 4,770 0 3,138 5,224 5,895 23,600 23,650 0 2,276 4,088 4,760 0 3,130 5,213 5,884 23,650 23,700 0 2,268 4,078 4,749 0 3,122 5,202 5,874 23,700 23,750 0 2,260 4,067 4,739 0 3,114 5,192 5,863 23,750 23,800 0 2,252 4,057 4,728 0 3,106 5,181 5,853 23,800 23,850 0 2,244 4,046 4,718 0 3,098 5,171 5,842 23,850 23,900 0 2,236 4,036 4,707 0 3,090 5,160 5,832 23,900 23,950 0 2,228 4,025 4,697 0 3,082 5,150 5,821 23,950 24,000 0 2,220 4,015 4,686 0 3,074 5,139 5,811 24,000 24,050 0 2,212 4,004 4,676 0 3,066 5,129 5,800 24,050 24,100 0 2,205 3,994 4,665 0 3,058 5,118 5,790 24,100 24,150 0 2,197 3,983 4,655 0 3,050 5,108 5,779 24,150 24,200 0 2,189 3,973 4,644 0 3,042 5,097 5,769 24,200 24,250 0 2,181 3,962 4,634 0 3,034 5,087 5,758 24,250 24,300 0 2,173 3,952 4,623 0 3,026 5,076 5,748 24,300 24,350 0 2,165 3,941 4,612 0 3,018 5,066 5,737 24,350 24,400 0 2,157 3,930 4,602 0 3,010 5,055 5,727 24,400 24,450 0 2,149 3,920 4,591 0 3,002 5,045 5,716 24,450 24,500 0 2,141 3,909 4,581 0 2,994 5,034 5,705 24,500 24,550 0 2,133 3,899 4,570 0 2,986 5,023 5,695 24,550 24,600 0 2,125 3,888 4,560 0 2,978 5,013 5,684 24,600 24,650 0 2,117 3,878 4,549 0 2,970 5,002 5,674 24,650 24,700 0 2,109 3,867 4,539 0 2,962 4,992 5,663 24,700 24,750 0 2,101 3,857 4,528 0 2,954 4,981 5,653 24,750 24,800 0 2,093 3,846 4,518 0 2,946 4,971 5,642 24,800 24,850 0 2,085 3,836 4,507 0 2,938 4,960 5,632 24,850 24,900 0 2,077 3,825 4,497 0 2,930 4,950 5,621 24,900 24,950 0 2,069 3,815 4,486 0 2,922 4,939 5,611 24,950 25,000 0 2,061 3,804 4,476 0 2,914 4,929 5,600 25,000 25,050 0 2,053 3,794 4,465 0 2,906 4,918 5,590 25,050 25,100 0 2,045 3,783 4,455 0 2,898 4,908 5,579 25,100 25,150 0 2,037 3,772 4,444 0 2,890 4,897 5,569 25,150 25,200 0 2,029 3,762 4,433 0 2,882 4,887 5,558 25,200 25,250 0 2,021 3,751 4,423 0 2,874 4,876 5,548 25,250 25,300 0 2,013 3,741 4,412 0 2,866 4,866 5,537 25,300 25,350 0 2,005 3,730 4,402 0 2,858 4,855 5,526 25,350 25,400 0 1,997 3,720 4,391 0 2,850 4,844 5,516 25,400 25,450 0 1,989 3,709 4,381 0 2,842 4,834 5,505 25,450 25,500 0 1,981 3,699 4,370 0 2,834 4,823 5,495 25,500 25,550 0 1,973 3,688 4,360 0 2,826 4,813 5,484 25,550 25,600 0 1,965 3,678 4,349 0 2,818 4,802 5,474 25,600 25,650 0 1,957 3,667 4,339 0 2,810 4,792 5,463 25,650 25,700 0 1,949 3,657 4,328 0 2,802 4,781 5,453 25,700 25,750 0 1,941 3,646 4,318 0 2,794 4,771 5,442 25,750 25,800 0 1,933 3,636 4,307 0 2,786 4,760 5,432 25,800 25,850 0 1,925 3,625 4,297 0 2,778 4,750 5,421 25,850 25,900 0 1,917 3,615 4,286 0 2,770 4,739 5,411 25,900 25,950 0 1,909 3,604 4,276 0 2,762 4,729 5,400 25,950 26,000 0 1,901 3,593 4,265 0 2,754 4,718 5,390 26,000 26,050 0 1,893 3,583 4,254 0 2,746 4,708 5,379 26,050 26,100 0 1,885 3,572 4,244 0 2,738 4,697 5,369 26,100 26,150 0 1,877 3,562 4,233 0 2,730 4,686 5,358 26,150 26,200 0 1,869 3,551 4,223 0 2,722 4,676 5,347 26,200 26,250 0 1,861 3,541 4,212 0 2,714 4,665 5,337 26,250 26,300 0 1,853 3,530 4,202 0 2,706 4,655 5,326 26,300 26,350 0 1,845 3,520 4,191 0 2,698 4,644 5,316 26,350 26,400 0 1,837 3,509 4,181 0 2,690 4,634 5,305 26,400 26,450 0 1,829 3,499 4,170 0 2,682 4,623 5,295 26,450 26,500 0 1,821 3,488 4,160 0 2,674 4,613 5,284 26,500 26,550 0 1,813 3,478 4,149 0 2,666 4,602 5,274 26,550 26,600 0 1,805 3,467 4,139 0 2,658 4,592 5,263 26,600 26,650 0 1,797 3,457 4,128 0 2,650 4,581 5,253 26,650 26,700 0 1,789 3,446 4,118 0 2,642 4,571 5,242 26,700 26,750 0 1,781 3,436 4,107 0 2,634 4,560 5,232 26,750 26,800 0 1,773 3,425 4,097 0 2,626 4,550 5,221 26,800 26,850 0 1,765 3,414 4,086 0 2,618 4,539 5,211 26,850 26,900 0 1,757 3,404 4,075 0 2,610 4,529 5,200 26,900 26,950 0 1,749 3,393 4,065 0 2,602 4,518 5,190 26,950 27,000 0 1,741 3,383 4,054 0 2,594 4,507 5,179 27,000 27,050 0 1,733 3,372 4,044 0 2,586 4,497 5,168 27,050 27,100 0 1,725 3,362 4,033 0 2,578 4,486 5,158 27,100 27,150 0 1,717 3,351 4,023 0 2,570 4,476 5,147 27,150 27,200 0 1,709 3,341 4,012 0 2,562 4,465 5,137 27,200 27,250 0 1,701 3,330 4,002 0 2,554 4,455 5,126 27,250 27,300 0 1,693 3,320 3,991 0 2,546 4,444 5,116 27,300 27,350 0 1,685 3,309 3,981 0 2,538 4,434 5,105 27,350 27,400 0 1,677 3,299 3,970 0 2,531 4,423 5,095 27,400 27,450 0 1,669 3,288 3,960 0 2,523 4,413 5,084 27,450 27,500 0 1,661 3,278 3,949 0 2,515 4,402 5,074 27,500 27,550 0 1,653 3,267 3,939 0 2,507 4,392 5,063 27,550 27,600 0 1,645 3,257 3,928 0 2,499 4,381 5,053 27,600 27,650 0 1,637 3,246 3,917 0 2,491 4,371 5,042 27,650 27,700 0 1,629 3,235 3,907 0 2,483 4,360 5,032 27,700 27,750 0 1,621 3,225 3,896 0 2,475 4,350 5,021 27,750 27,800 0 1,613 3,214 3,886 0 2,467 4,339 5,011 27,800 27,850 0 1,605 3,204 3,875 0 2,459 4,328 5,000 27,850 27,900 0 1,597 3,193 3,865 0 2,451 4,318 4,989 27,900 27,950 0 1,589 3,183 3,854 0 2,443 4,307 4,979 27,950 28,000 0 1,581 3,172 3,844 0 2,435 4,297 4,968 28,000 28,050 0 1,573 3,162 3,833 0 2,427 4,286 4,958 28,050 28,100 0 1,565 3,151 3,823 0 2,419 4,276 4,947 28,100 28,150 0 1,557 3,141 3,812 0 2,411 4,265 4,937 28,150 28,200 0 1,549 3,130 3,802 0 2,403 4,255 4,926 28,200 28,250 0 1,541 3,120 3,791 0 2,395 4,244 4,916 28,250 28,300 0 1,533 3,109 3,781 0 2,387 4,234 4,905 28,300 28,350 0 1,525 3,099 3,770 0 2,379 4,223 4,895 28,350 28,400 0 1,517 3,088 3,760 0 2,371 4,213 4,884 28,400 28,450 0 1,509 3,078 3,749 0 2,363 4,202 4,874 28,450 28,500 0 1,501 3,067 3,738 0 2,355 4,192 4,863 28,500 28,550 0 1,493 3,056 3,728 0 2,347 4,181 4,853 28,550 28,600 0 1,485 3,046 3,717 0 2,339 4,171 4,842 28,600 28,650 0 1,477 3,035 3,707 0 2,331 4,160 4,831 28,650 28,700 0 1,469 3,025 3,696 0 2,323 4,149 4,821 28,700 28,750 0 1,461 3,014 3,686 0 2,315 4,139 4,810 28,750 28,800 0 1,453 3,004 3,675 0 2,307 4,128 4,800 28,800 28,850 0 1,445 2,993 3,665 0 2,299 4,118 4,789 28,850 28,900 0 1,437 2,983 3,654 0 2,291 4,107 4,779 28,900 28,950 0 1,429 2,972 3,644 0 2,283 4,097 4,768 28,950 29,000 0 1,421 2,962 3,633 0 2,275 4,086 4,758 29,000 29,050 0 1,413 2,951 3,623 0 2,267 4,076 4,747 29,050 29,100 0 1,406 2,941 3,612 0 2,259 4,065 4,737 29,100 29,150 0 1,398 2,930 3,602 0 2,251 4,055 4,726 29,150 29,200 0 1,390 2,920 3,591 0 2,243 4,044 4,716 29,200 29,250 0 1,382 2,909 3,581 0 2,235 4,034 4,705 29,250 29,300 0 1,374 2,899 3,570 0 2,227 4,023 4,695 29,300 29,350 0 1,366 2,888 3,559 0 2,219 4,013 4,684 29,350 29,400 0 1,358 2,877 3,549 0 2,211 4,002 4,674 29,400 29,450 0 1,350 2,867 3,538 0 2,203 3,992 4,663 29,450 29,500 0 1,342 2,856 3,528 0 2,195 3,981 4,652 29,500 29,550 0 1,334 2,846 3,517 0 2,187 3,970 4,642 29,550 29,600 0 1,326 2,835 3,507 0 2,179 3,960 4,631 29,600 29,650 0 1,318 2,825 3,496 0 2,171 3,949 4,621 29,650 29,700 0 1,310 2,814 3,486 0 2,163 3,939 4,610 29,700 29,750 0 1,302 2,804 3,475 0 2,155 3,928 4,600 29,750 29,800 0 1,294 2,793 3,465 0 2,147 3,918 4,589 29,800 29,850 0 1,286 2,783 3,454 0 2,139 3,907 4,579 29,850 29,900 0 1,278 2,772 3,444 0 2,131 3,897 4,568 29,900 29,950 0 1,270 2,762 3,433 0 2,123 3,886 4,558 29,950 30,000 0 1,262 2,751 3,423 0 2,115 3,876 4,547 30,000 30,050 0 1,254 2,741 3,412 0 2,107 3,865 4,537 30,050 30,100 0 1,246 2,730 3,402 0 2,099 3,855 4,526 30,100 30,150 0 1,238 2,719 3,391 0 2,091 3,844 4,516 30,150 30,200 0 1,230 2,709 3,380 0 2,083 3,834 4,505 30,200 30,250 0 1,222 2,698 3,370 0 2,075 3,823 4,495 30,250 30,300 0 1,214 2,688 3,359 0 2,067 3,813 4,484 30,300 30,350 0 1,206 2,677 3,349 0 2,059 3,802 4,473 30,350 30,400 0 1,198 2,667 3,338 0 2,051 3,791 4,463 30,400 30,450 0 1,190 2,656 3,328 0 2,043 3,781 4,452 30,450 30,500 0 1,182 2,646 3,317 0 2,035 3,770 4,442 30,500 30,550 0 1,174 2,635 3,307 0 2,027 3,760 4,431 30,550 30,600 0 1,166 2,625 3,296 0 2,019 3,749 4,421 30,600 30,650 0 1,158 2,614 3,286 0 2,011 3,739 4,410 30,650 30,700 0 1,150 2,604 3,275 0 2,003 3,728 4,400 30,700 30,750 0 1,142 2,593 3,265 0 1,995 3,718 4,389 30,750 30,800 0 1,134 2,583 3,254 0 1,987 3,707 4,379 30,800 30,850 0 1,126 2,572 3,244 0 1,979 3,697 4,368 30,850 30,900 0 1,118 2,562 3,233 0 1,971 3,686 4,358 30,900 30,950 0 1,110 2,551 3,223 0 1,963 3,676 4,347 30,950 31,000 0 1,102 2,540 3,212 0 1,955 3,665 4,337 31,000 31,050 0 1,094 2,530 3,201 0 1,947 3,655 4,326 31,050 31,100 0 1,086 2,519 3,191 0 1,939 3,644 4,316 31,100 31,150 0 1,078 2,509 3,180 0 1,931 3,633 4,305 31,150 31,200 0 1,070 2,498 3,170 0 1,923 3,623 4,294 31,200 31,250 0 1,062 2,488 3,159 0 1,915 3,612 4,284 31,250 31,300 0 1,054 2,477 3,149 0 1,907 3,602 4,273 31,300 31,350 0 1,046 2,467 3,138 0 1,899 3,591 4,263 31,350 31,400 0 1,038 2,456 3,128 0 1,891 3,581 4,252 31,400 31,450 0 1,030 2,446 3,117 0 1,883 3,570 4,242 31,450 31,500 0 1,022 2,435 3,107 0 1,875 3,560 4,231 31,500 31,550 0 1,014 2,425 3,096 0 1,867 3,549 4,221 31,550 31,600 0 1,006 2,414 3,086 0 1,859 3,539 4,210 31,600 31,650 0 998 2,404 3,075 0 1,851 3,528 4,200 31,650 31,700 0 990 2,393 3,065 0 1,843 3,518 4,189 31,700 31,750 0 982 2,383 3,054 0 1,835 3,507 4,179 31,750 31,800 0 974 2,372 3,044 0 1,827 3,497 4,168 31,800 31,850 0 966 2,361 3,033 0 1,819 3,486 4,158 31,850 31,900 0 958 2,351 3,022 0 1,811 3,476 4,147 31,900 31,950 0 950 2,340 3,012 0 1,803 3,465 4,137 31,950 32,000 0 942 2,330 3,001 0 1,795 3,454 4,126 32,000 32,050 0 934 2,319 2,991 0 1,787 3,444 4,115 32,050 32,100 0 926 2,309 2,980 0 1,779 3,433 4,105 32,100 32,150 0 918 2,298 2,970 0 1,771 3,423 4,094 32,150 32,200 0 910 2,288 2,959 0 1,763 3,412 4,084 32,200 32,250 0 902 2,277 2,949 0 1,755 3,402 4,073 32,250 32,300 0 894 2,267 2,938 0 1,747 3,391 4,063 32,300 32,350 0 886 2,256 2,928 0 1,739 3,381 4,052 32,350 32,400 0 878 2,246 2,917 0 1,732 3,370 4,042 32,400 32,450 0 870 2,235 2,907 0 1,724 3,360 4,031 32,450 32,500 0 862 2,225 2,896 0 1,716 3,349 4,021 32,500 32,550 0 854 2,214 2,886 0 1,708 3,339 4,010 32,550 32,600 0 846 2,204 2,875 0 1,700 3,328 4,000 32,600 32,650 0 838 2,193 2,864 0 1,692 3,318 3,989 32,650 32,700 0 830 2,182 2,854 0 1,684 3,307 3,979 32,700 32,750 0 822 2,172 2,843 0 1,676 3,297 3,968 32,750 32,800 0 814 2,161 2,833 0 1,668 3,286 3,958 32,800 32,850 0 806 2,151 2,822 0 1,660 3,275 3,947 32,850 32,900 0 798 2,140 2,812 0 1,652 3,265 3,936 32,900 32,950 0 790 2,130 2,801 0 1,644 3,254 3,926 32,950 33,000 0 782 2,119 2,791 0 1,636 3,244 3,915 33,000 33,050 0 774 2,109 2,780 0 1,628 3,233 3,905 33,050 33,100 0 766 2,098 2,770 0 1,620 3,223 3,894 33,100 33,150 0 758 2,088 2,759 0 1,612 3,212 3,884 33,150 33,200 0 750 2,077 2,749 0 1,604 3,202 3,873 33,200 33,250 0 742 2,067 2,738 0 1,596 3,191 3,863 33,250 33,300 0 734 2,056 2,728 0 1,588 3,181 3,852 33,300 33,350 0 726 2,046 2,717 0 1,580 3,170 3,842 33,350 33,400 0 718 2,035 2,707 0 1,572 3,160 3,831 33,400 33,450 0 710 2,025 2,696 0 1,564 3,149 3,821 33,450 33,500 0 702 2,014 2,685 0 1,556 3,139 3,810 33,500 33,550 0 694 2,003 2,675 0 1,548 3,128 3,800 33,550 33,600 0 686 1,993 2,664 0 1,540 3,118 3,789 33,600 33,650 0 678 1,982 2,654 0 1,532 3,107 3,778 33,650 33,700 0 670 1,972 2,643 0 1,524 3,096 3,768 33,700 33,750 0 662 1,961 2,633 0 1,516 3,086 3,757 33,750 33,800 0 654 1,951 2,622 0 1,508 3,075 3,747 33,800 33,850 0 646 1,940 2,612 0 1,500 3,065 3,736 33,850 33,900 0 638 1,930 2,601 0 1,492 3,054 3,726 33,900 33,950 0 630 1,919 2,591 0 1,484 3,044 3,715 33,950 34,000 0 622 1,909 2,580 0 1,476 3,033 3,705 34,000 34,050 0 614 1,898 2,570 0 1,468 3,023 3,694 34,050 34,100 0 607 1,888 2,559 0 1,460 3,012 3,684 34,100 34,150 0 599 1,877 2,549 0 1,452 3,002 3,673 34,150 34,200 0 591 1,867 2,538 0 1,444 2,991 3,663 34,200 34,250 0 583 1,856 2,528 0 1,436 2,981 3,652 34,250 34,300 0 575 1,846 2,517 0 1,428 2,970 3,642 34,300 34,350 0 567 1,835 2,506 0 1,420 2,960 3,631 34,350 34,400 0 559 1,824 2,496 0 1,412 2,949 3,621 34,400 34,450 0 551 1,814 2,485 0 1,404 2,939 3,610 34,450 34,500 0 543 1,803 2,475 0 1,396 2,928 3,599 34,500 34,550 0 535 1,793 2,464 0 1,388 2,917 3,589 34,550 34,600 0 527 1,782 2,454 0 1,380 2,907 3,578 34,600 34,650 0 519 1,772 2,443 0 1,372 2,896 3,568 34,650 34,700 0 511 1,761 2,433 0 1,364 2,886 3,557 34,700 34,750 0 503 1,751 2,422 0 1,356 2,875 3,547 34,750 34,800 0 495 1,740 2,412 0 1,348 2,865 3,536 34,800 34,850 0 487 1,730 2,401 0 1,340 2,854 3,526 34,850 34,900 0 479 1,719 2,391 0 1,332 2,844 3,515 34,900 34,950 0 471 1,709 2,380 0 1,324 2,833 3,505 34,950 35,000 0 463 1,698 2,370 0 1,316 2,823 3,494 35,000 35,050 0 455 1,688 2,359 0 1,308 2,812 3,484 35,050 35,100 0 447 1,677 2,349 0 1,300 2,802 3,473 35,100 35,150 0 439 1,666 2,338 0 1,292 2,791 3,463 35,150 35,200 0 431 1,656 2,327 0 1,284 2,781 3,452 35,200 35,250 0 423 1,645 2,317 0 1,276 2,770 3,442 35,250 35,300 0 415 1,635 2,306 0 1,268 2,760 3,431 35,300 35,350 0 407 1,624 2,296 0 1,260 2,749 3,420 35,350 35,400 0 399 1,614 2,285 0 1,252 2,738 3,410 35,400 35,450 0 391 1,603 2,275 0 1,244 2,728 3,399 35,450 35,500 0 383 1,593 2,264 0 1,236 2,717 3,389 35,500 35,550 0 375 1,582 2,254 0 1,228 2,707 3,378 35,550 35,600 0 367 1,572 2,243 0 1,220 2,696 3,368 35,600 35,650 0 359 1,561 2,233 0 1,212 2,686 3,357 35,650 35,700 0 351 1,551 2,222 0 1,204 2,675 3,347 35,700 35,750 0 343 1,540 2,212 0 1,196 2,665 3,336 35,750 35,800 0 335 1,530 2,201 0 1,188 2,654 3,326 35,800 35,850 0 327 1,519 2,191 0 1,180 2,644 3,315 35,850 35,900 0 319 1,509 2,180 0 1,172 2,633 3,305 35,900 35,950 0 311 1,498 2,170 0 1,164 2,623 3,294 35,950 36,000 0 303 1,487 2,159 0 1,156 2,612 3,284 36,000 36,050 0 295 1,477 2,148 0 1,148 2,602 3,273 36,050 36,100 0 287 1,466 2,138 0 1,140 2,591 3,263 36,100 36,150 0 279 1,456 2,127 0 1,132 2,580 3,252 36,150 36,200 0 271 1,445 2,117 0 1,124 2,570 3,241 36,200 36,250 0 263 1,435 2,106 0 1,116 2,559 3,231 36,250 36,300 0 255 1,424 2,096 0 1,108 2,549 3,220 36,300 36,350 0 247 1,414 2,085 0 1,100 2,538 3,210 36,350 36,400 0 239 1,403 2,075 0 1,092 2,528 3,199 36,400 36,450 0 231 1,393 2,064 0 1,084 2,517 3,189 36,450 36,500 0 223 1,382 2,054 0 1,076 2,507 3,178 36,500 36,550 0 215 1,372 2,043 0 1,068 2,496 3,168 36,550 36,600 0 207 1,361 2,033 0 1,060 2,486 3,157 36,600 36,650 0 199 1,351 2,022 0 1,052 2,475 3,147 36,650 36,700 0 191 1,340 2,012 0 1,044 2,465 3,136 36,700 36,750 0 183 1,330 2,001 0 1,036 2,454 3,126 36,750 36,800 0 175 1,319 1,991 0 1,028 2,444 3,115 36,800 36,850 0 167 1,308 1,980 0 1,020 2,433 3,105 36,850 36,900 0 159 1,298 1,969 0 1,012 2,423 3,094 36,900 36,950 0 151 1,287 1,959 0 1,004 2,412 3,084 36,950 37,000 0 143 1,277 1,948 0 996 2,401 3,073 37,000 37,050 0 135 1,266 1,938 0 988 2,391 3,062 37,050 37,100 0 127 1,256 1,927 0 980 2,380 3,052 37,100 37,150 0 119 1,245 1,917 0 972 2,370 3,041 37,150 37,200 0 111 1,235 1,906 0 964 2,359 3,031 37,200 37,250 0 103 1,224 1,896 0 956 2,349 3,020 37,250 37,300 0 95 1,214 1,885 0 948 2,338 3,010 37,300 37,350 0 87 1,203 1,875 0 940 2,328 2,999 37,350 37,400 0 79 1,193 1,864 0 933 2,317 2,989 37,400 37,450 0 71 1,182 1,854 0 925 2,307 2,978 37,450 37,500 0 63 1,172 1,843 0 917 2,296 2,968 37,500 37,550 0 55 1,161 1,833 0 909 2,286 2,957 37,550 37,600 0 47 1,151 1,822 0 901 2,275 2,947 37,600 37,650 0 39 1,140 1,811 0 893 2,265 2,936 37,650 37,700 0 31 1,129 1,801 0 885 2,254 2,926 37,700 37,750 0 23 1,119 1,790 0 877 2,244 2,915 37,750 37,800 0 15 1,108 1,780 0 869 2,233 2,905 37,800 37,850 0 7 1,098 1,769 0 861 2,222 2,894 37,850 37,900 0 * * If the amount you are looking up from the worksheet is at least $37,850 but less than $37,870, and you have one qualifying child, your credit is $2. Where to file 2011 federal tax return  If the amount you are looking up from the worksheet is $37,870 or more, and you have one qualifying child, you cannot take the credit. Where to file 2011 federal tax return 1,087 1,759 0 853 2,212 2,883 37,900 37,950 0 0 1,077 1,748 0 845 2,201 2,873 37,950 38,000 0 0 1,066 1,738 0 837 2,191 2,862 38,000 38,050 0 0 1,056 1,727 0 829 2,180 2,852 38,050 38,100 0 0 1,045 1,717 0 821 2,170 2,841 38,100 38,150 0 0 1,035 1,706 0 813 2,159 2,831 38,150 38,200 0 0 1,024 1,696 0 805 2,149 2,820 38,200 38,250 0 0 1,014 1,685 0 797 2,138 2,810 38,250 38,300 0 0 1,003 1,675 0 789 2,128 2,799 38,300 38,350 0 0 993 1,664 0 781 2,117 2,789 38,350 38,400 0 0 982 1,654 0 773 2,107 2,778 38,400 38,450 0 0 972 1,643 0 765 2,096 2,768 38,450 38,500 0 0 961 1,632 0 757 2,086 2,757 38,500 38,550 0 0 950 1,622 0 749 2,075 2,747 38,550 38,600 0 0 940 1,611 0 741 2,065 2,736 38,600 38,650 0 0 929 1,601 0 733 2,054 2,725 38,650 38,700 0 0 919 1,590 0 725 2,043 2,715 38,700 38,750 0 0 908 1,580 0 717 2,033 2,704 38,750 38,800 0 0 898 1,569 0 709 2,022 2,694 38,800 38,850 0 0 887 1,559 0 701 2,012 2,683 38,850 38,900 0 0 877 1,548 0 693 2,001 2,673 38,900 38,950 0 0 866 1,538 0 685 1,991 2,662 38,950 39,000 0 0 856 1,527 0 677 1,980 2,652 39,000 39,050 0 0 845 1,517 0 669 1,970 2,641 39,050 39,100 0 0 835 1,506 0 661 1,959 2,631 39,100 39,150 0 0 824 1,496 0 653 1,949 2,620 39,150 39,200 0 0 814 1,485 0 645 1,938 2,610 39,200 39,250 0 0 803 1,475 0 637 1,928 2,599 39,250 39,300 0 0 793 1,464 0 629 1,917 2,589 39,300 39,350 0 0 782 1,453 0 621 1,907 2,578 39,350 39,400 0 0 771 1,443 0 613 1,896 2,568 39,400 39,450 0 0 761 1,432 0 605 1,886 2,557 39,450 39,500 0 0 750 1,422 0 597 1,875 2,546 39,500 39,550 0 0 740 1,411 0 589 1,864 2,536 39,550 39,600 0 0 729 1,401 0 581 1,854 2,525 39,600 39,650 0 0 719 1,390 0 573 1,843 2,515 39,650 39,700 0 0 708 1,380 0 565 1,833 2,504 39,700 39,750 0 0 698 1,369 0 557 1,822 2,494 39,750 39,800 0 0 687 1,359 0 549 1,812 2,483 39,800 39,850 0 0 677 1,348 0 541 1,801 2,473 39,850 39,900 0 0 666 1,338 0 533 1,791 2,462 39,900 39,950 0 0 656 1,327 0 525 1,780 2,452 39,950 40,000 0 0 645 1,317 0 517 1,770 2,441 40,000 40,050 0 0 635 1,306 0 509 1,759 2,431 40,050 40,100 0 0 624 1,296 0 501 1,749 2,420 40,100 40,150 0 0 613 1,285 0 493 1,738 2,410 40,150 40,200 0 0 603 1,274 0 485 1,728 2,399 40,200 40,250 0 0 592 1,264 0 477 1,717 2,389 40,250 40,300 0 0 582 1,253 0 469 1,707 2,378 40,300 40,350 0 0 571 1,243 0 461 1,696 2,367 40,350 40,400 0 0 561 1,232 0 453 1,685 2,357 40,400 40,450 0 0 550 1,222 0 445 1,675 2,346 40,450 40,500 0 0 540 1,211 0 437 1,664 2,336 40,500 40,550 0 0 529 1,201 0 429 1,654 2,325 40,550 40,600 0 0 519 1,190 0 421 1,643 2,315 40,600 40,650 0 0 508 1,180 0 413 1,633 2,304 40,650 40,700 0 0 498 1,169 0 405 1,622 2,294 40,700 40,750 0 0 487 1,159 0 397 1,612 2,283 40,750 40,800 0 0 477 1,148 0 389 1,601 2,273 40,800 40,850 0 0 466 1,138 0 381 1,591 2,262 40,850 40,900 0 0 456 1,127 0 373 1,580 2,252 40,900 40,950 0 0 445 1,117 0 365 1,570 2,241 40,950 41,000 0 0 434 1,106 0 357 1,559 2,231 41,000 41,050 0 0 424 1,095 0 349 1,549 2,220 41,050 41,100 0 0 413 1,085 0 341 1,538 2,210 41,100 41,150 0 0 403 1,074 0 333 1,527 2,199 41,150 41,200 0 0 392 1,064 0 325 1,517 2,188 41,200 41,250 0 0 382 1,053 0 317 1,506 2,178 41,250 41,300 0 0 371 1,043 0 309 1,496 2,167 41,300 41,350 0 0 361 1,032 0 301 1,485 2,157 41,350 41,400 0 0 350 1,022 0 293 1,475 2,146 41,400 41,450 0 0 340 1,011 0 285 1,464 2,136 41,450 41,500 0 0 329 1,001 0 277 1,454 2,125 41,500 41,550 0 0 319 990 0 269 1,443 2,115 41,550 41,600 0 0 308 980 0 261 1,433 2,104 41,600 41,650 0 0 298 969 0 253 1,422 2,094 41,650 41,700 0 0 287 959 0 245 1,412 2,083 41,700 41,750 0 0 277 948 0 237 1,401 2,073 41,750 41,800 0 0 266 938 0 229 1,391 2,062 41,800 41,850 0 0 255 927 0 221 1,380 2,052 41,850 41,900 0 0 245 916 0 213 1,370 2,041 41,900 41,950 0 0 234 906 0 205 1,359 2,031 41,950 42,000 0 0 224 895 0 197 1,348 2,020 42,000 42,050 0 0 213 885 0 189 1,338 2,009 42,050 42,100 0 0 203 874 0 181 1,327 1,999 42,100 42,150 0 0 192 864 0 173 1,317 1,988 42,150 42,200 0 0 182 853 0 165 1,306 1,978 42,200 42,250 0 0 171 843 0 157 1,296 1,967 42,250 42,300 0 0 161 832 0 149 1,285 1,957 42,300 42,350 0 0 150 822 0 141 1,275 1,946 42,350 42,400 0 0 140 811 0 134 1,264 1,936 42,400 42,450 0 0 129 801 0 126 1,254 1,925 42,450 42,500 0 0 119 790 0 118 1,243 1,915 42,500 42,550 0 0 108 780 0 110 1,233 1,904 42,550 42,600 0 0 98 769 0 102 1,222 1,894 42,600 42,650 0 0 87 758 0 94 1,212 1,883 42,650 42,700 0 0 76 748 0 86 1,201 1,873 42,700 42,750 0 0 66 737 0 78 1,191 1,862 42,750 42,800 0 0 55 727 0 70 1,180 1,852 42,800 42,850 0 0 45 716 0 62 1,169 1,841 42,850 42,900 0 0 34 706 0 54 1,159 1,830 42,900 42,950 0 0 24 695 0 46 1,148 1,820 42,950 43,000 0 0 13 685 0 38 1,138 1,809 43,000 43,050 0 0 * * If the amount you are looking up from the worksheet is at least $43,000 but less than $43,038, and you have two qualifying children, your credit is $4. Where to file 2011 federal tax return  If the amount you are looking up from the worksheet is $43,038 or more, and you have two qualifying children, you cannot take the credit. Where to file 2011 federal tax return 674 0 30 1,127 1,799 43,050 43,100 0 0 0 664 0 22 1,117 1,788 43,100 43,150 0 0 0 653 0 14 1,106 1,778 43,150 43,200 0 0 0 643 0 6 1,096 1,767 43,200 43,250 0 0 0 632 0 ** ** If the amount you are looking up from the worksheet is at least $43,200 but less than $43,210, and you have one qualifying child, your credit is $1. Where to file 2011 federal tax return  If the amount you are looking up from the worksheet is $43,210 or more, and you have one qualifying child, you cannot take the credit. Where to file 2011 federal tax return 1,085 1,757 43,250 43,300 0 0 0 622 0 0 1,075 1,746 43,300 43,350 0 0 0 611 0 0 1,064 1,736 43,350 43,400 0 0 0 601 0 0 1,054 1,725 43,400 43,450 0 0 0 590 0 0 1,043 1,715 43,450 43,500 0 0 0 579 0 0 1,033 1,704 43,500 43,550 0 0 0 569 0 0 1,022 1,694 43,550 43,600 0 0 0 558 0 0 1,012 1,683 43,600 43,650 0 0 0 548 0 0 1,001 1,672 43,650 43,700 0 0 0 537 0 0 990 1,662 43,700 43,750 0 0 0 527 0 0 980 1,651 43,750 43,800 0 0 0 516 0 0 969 1,641 43,800 43,850 0 0 0 506 0 0 959 1,630 43,850 43,900 0 0 0 495 0 0 948 1,620 43,900 43,950 0 0 0 485 0 0 938 1,609 43,950 44,000 0 0 0 474 0 0 927 1,599 44,000 44,050 0 0 0 464 0 0 917 1,588 44,050 44,100 0 0 0 453 0 0 906 1,578 44,100 44,150 0 0 0 443 0 0 896 1,567 44,150 44,200 0 0 0 432 0 0 885 1,557 44,200 44,250 0 0 0 422 0 0 875 1,546 44,250 44,300 0 0 0 411 0 0 864 1,536 44,300 44,350 0 0 0 400 0 0 854 1,525 44,350 44,400 0 0 0 390 0 0 843 1,515 44,400 44,450 0 0 0 379 0 0 833 1,504 44,450 44,500 0 0 0 369 0 0 822 1,493 44,500 44,550 0 0 0 358 0 0 811 1,483 44,550 44,600 0 0 0 348 0 0 801 1,472 44,600 44,650 0 0 0 337 0 0 790 1,462 44,650 44,700 0 0 0 327 0 0 780 1,451 44,700 44,750 0 0 0 316 0 0 769 1,441 44,750 44,800 0 0 0 306 0 0 759 1,430 44,800 44,850 0 0 0 295 0 0 748 1,420 44,850 44,900 0 0 0 285 0 0 738 1,409 44,900 44,950 0 0 0 274 0 0 727 1,399 44,950 45,000 0 0 0 264 0 0 717 1,388 45,000 45,050 0 0 0 253 0 0 706 1,378 45,050 45,100 0 0 0 243 0 0 696 1,367 45,100 45,150 0 0 0 232 0 0 685 1,357 45,150 45,200 0 0 0 221 0 0 675 1,346 45,200 45,250 0 0 0 211 0 0 664 1,336 45,250 45,300 0 0 0 200 0 0 654 1,325 45,300 45,350 0 0 0 190 0 0 643 1,314 45,350 45,400 0 0 0 179 0 0 632 1,304 45,400 45,450 0 0 0 169 0 0 622 1,293 45,450 45,500 0 0 0 158 0 0 611 1,283 45,500 45,550 0 0 0 148 0 0 601 1,272 45,550 45,600 0 0 0 137 0 0 590 1,262 45,600 45,650 0 0 0 127 0 0 580 1,251 45,650 45,700 0 0 0 116 0 0 569 1,241 45,700 45,750 0 0 0 106 0 0 559 1,230 45,750 45,800 0 0 0 95 0 0 548 1,220 45,800 45,850 0 0 0 85 0 0 538 1,209 45,850 45,900 0 0 0 74 0 0 527 1,199 45,900 45,950 0 0 0 64 0 0 517 1,188 45,950 46,000 0 0 0 53 0 0 506 1,178 46,000 46,050 0 0 0 42 0 0 496 1,167 46,050 46,100 0 0 0 32 0 0 485 1,157 46,100 46,150 0 0 0 21 0 0 474 1,146 46,150 46,200 0 0 0 11 0 0 464 1,135 46,200 46,250 0 0 0 * * If the amount you are looking up from the worksheet is at least $46,200 but less than $46,227, and you have three qualifying children, your credit is $3. Where to file 2011 federal tax return  If the amount you are looking up from the worksheet is $46,227 or more, and you have three qualifying children, you cannot take the credit. Where to file 2011 federal tax return 0 0 453 1,125 46,250 46,300 0 0 0 0 0 0 443 1,114 46,300 46,350 0 0 0 0 0 0 432 1,104 46,350 46,400 0 0 0 0 0 0 422 1,093 46,400 46,450 0 0 0 0 0 0 411 1,083 46,450 46,500 0 0 0 0 0 0 401 1,072 46,500 46,550 0 0 0 0 0 0 390 1,062 46,550 46,600 0 0 0 0 0 0 380 1,051 46,600 46,650 0 0 0 0 0 0 369 1,041 46,650 46,700 0 0 0 0 0 0 359 1,030 46,700 46,750 0 0 0 0 0 0 348 1,020 46,750 46,800 0 0 0 0 0 0 338 1,009 46,800 46,850 0 0 0 0 0 0 327 999 46,850 46,900 0 0 0 0 0 0 317 988 46,900 46,950 0 0 0 0 0 0 306 978 46,950 47,000 0 0 0 0 0 0 295 967 47,000 47,050 0 0 0 0 0 0 285 956 47,050 47,100 0 0 0 0 0 0 274 946 47,100 47,150 0 0 0 0 0 0 264 935 47,150 47,200 0 0 0 0 0 0 253 925 47,200 47,250 0 0 0 0 0 0 243 914 47,250 47,300 0 0 0 0 0 0 232 904 47,300 47,350 0 0 0 0 0 0 222 893 47,350 47,400 0 0 0 0 0 0 211 883 47,400 47,450 0 0 0 0 0 0 201 872 47,450 47,500 0 0 0 0 0 0 190 862 47,500 47,550 0 0 0 0 0 0 180 851 47,550 47,600 0 0 0 0 0 0 169 841 47,600 47,650 0 0 0 0 0 0 159 830 47,650 47,700 0 0 0 0 0 0 148 820 47,700 47,750 0 0 0 0 0 0 138 809 47,750 47,800 0 0 0 0 0 0 127 799 47,800 47,850 0 0 0 0 0 0 116 788 47,850 47,900 0 0 0 0 0 0 106 777 47,900 47,950 0 0 0 0 0 0 95 767 47,950 48,000 0 0 0 0 0 0 85 756 48,000 48,050 0 0 0 0 0 0 74 746 48,050 48,100 0 0 0 0 0 0 64 735 48,100 48,150 0 0 0 0 0 0 53 725 48,150 48,200 0 0 0 0 0 0 43 714 48,200 48,250 0 0 0 0 0 0 32 704 48,250 48,300 0 0 0 0 0 0 22 693 48,300 48,350 0 0 0 0 0 0 11 683 48,350 48,400 0 0 0 0 0 0 ** ** If the amount you are looking up from the worksheet is at least $48,350 but less than $48,378, and you have two qualifying children, your credit is $3. Where to file 2011 federal tax return  If the amount you are looking up from the worksheet is $48,378 or more, and you have two qualifying children, you cannot take the credit. Where to file 2011 federal tax return 672 48,400 48,450 0 0 0 0 0 0 0 662 48,450 48,500 0 0 0 0 0 0 0 651 48,500 48,550 0 0 0 0 0 0 0 641 48,550 48,600 0 0 0 0 0 0 0 630 48,600 48,650 0 0 0 0 0 0 0 619 48,650 48,700 0 0 0 0 0 0 0 609 48,700 48,750 0 0 0 0 0 0 0 598 48,750 48,800 0 0 0 0 0 0 0 588 48,800 48,850 0 0 0 0 0 0 0 577 48,850 48,900 0 0 0 0 0 0 0 567 48,900 48,950 0 0 0 0 0 0 0 556 48,950 49,000 0 0 0 0 0 0 0 546 49,000 49,050 0 0 0 0 0 0 0 535 49,050 49,100 0 0 0 0 0 0 0 525 49,100 49,150 0 0 0 0 0 0 0 514 49,150 49,200 0 0 0 0 0 0 0 504 49,200 49,250 0 0 0 0 0 0 0 493 49,250 49,300 0 0 0 0 0 0 0 483 49,300 49,350 0 0 0 0 0 0 0 472 49,350 49,400 0 0 0 0 0 0 0 462 49,400 49,450 0 0 0 0 0 0 0 451 49,450 49,500 0 0 0 0 0 0 0 440 49,500 49,550 0 0 0 0 0 0 0 430 49,550 49,600 0 0 0 0 0 0 0 419 49,600 49,650 0 0 0 0 0 0 0 409 49,650 49,700 0 0 0 0 0 0 0 398 49,700 49,750 0 0 0 0 0 0 0 388 49,750 49,800 0 0 0 0 0 0 0 377 49,800 49,850 0 0 0 0 0 0 0 367 49,850 49,900 0 0 0 0 0 0 0 356 49,900 49,950 0 0 0 0 0 0 0 346 49,950 50,000 0 0 0 0 0 0 0 335 50,000 50,050 0 0 0 0 0 0 0 325 50,050 50,100 0 0 0 0 0 0 0 314 50,100 50,150 0 0 0 0 0 0 0 304 50,150 50,200 0 0 0 0 0 0 0 293 50,200 50,250 0 0 0 0 0 0 0 283 50,250 50,300 0 0 0 0 0 0 0 272 50,300 50,350 0 0 0 0 0 0 0 261 50,350 50,400 0 0 0 0 0 0 0 251 50,400 50,450 0 0 0 0 0 0 0 240 50,450 50,500 0 0 0 0 0 0 0 230 50,500 50,550 0 0 0 0 0 0 0 219 50,550 50,600 0 0 0 0 0 0 0 209 50,600 50,650 0 0 0 0 0 0 0 198 50,650 50,700 0 0 0 0 0 0 0 188 50,700 50,750 0 0 0 0 0 0 0 177 50,750 50,800 0 0 0 0 0 0 0 167 50,800 50,850 0 0 0 0 0 0 0 156 50,850 50,900 0 0 0 0 0 0 0 146 50,900 50,950 0 0 0 0 0 0 0 135 50,950 51,000 0 0 0 0 0 0 0 125 51,000 51,050 0 0 0 0 0 0 0 114 51,050 51,100 0 0 0 0 0 0 0 104 51,100 51,150 0 0 0 0 0 0 0 93 51,150 51,200 0 0 0 0 0 0 0 82 51,200 51,250 0 0 0 0 0 0 0 72 51,250 51,300 0 0 0 0 0 0 0 61 51,300 51,350 0 0 0 0 0 0 0 51 51,350 51,400 0 0 0 0 0 0 0 40 51,400 51,450 0 0 0 0 0 0 0 30 51,450 51,500 0 0 0 0 0 0 0 19 51,500 51,550 0 0 0 0 0 0 0 9 51,550 51,567 0 0 0 0 0 0 0 2                     How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Where to file 2011 federal tax return Free help with your tax return. Where to file 2011 federal tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Where to file 2011 federal tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Where to file 2011 federal tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where to file 2011 federal tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Where to file 2011 federal tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Where to file 2011 federal tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Where to file 2011 federal tax return gov, download the IRS2Go app, or call 1-800-906-9887. Where to file 2011 federal tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where to file 2011 federal tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where to file 2011 federal tax return aarp. Where to file 2011 federal tax return org/money/taxaide or call 1-888-227-7669. Where to file 2011 federal tax return For more information on these programs, go to IRS. Where to file 2011 federal tax return gov and enter “VITA” in the search box. Where to file 2011 federal tax return Internet. Where to file 2011 federal tax return    IRS. Where to file 2011 federal tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Where to file 2011 federal tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Where to file 2011 federal tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Where to file 2011 federal tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Where to file 2011 federal tax return gov or download the IRS2Go app and select the Refund Status option. Where to file 2011 federal tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Where to file 2011 federal tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Where to file 2011 federal tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to file 2011 federal tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where to file 2011 federal tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. Where to file 2011 federal tax return No need to wait on the phone or stand in line. Where to file 2011 federal tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 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Where to file 2011 federal tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Where to file 2011 federal tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Where to file 2011 federal tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Where to file 2011 federal tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Where to file 2011 federal tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Where to file 2011 federal tax return gov and enter Where's My Amended Return? in the search box. Where to file 2011 federal tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where to file 2011 federal tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Where to file 2011 federal tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Where to file 2011 federal tax return gov. Where to file 2011 federal tax return Select the Payment tab on the front page of IRS. Where to file 2011 federal tax return gov for more information. Where to file 2011 federal tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Where to file 2011 federal tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where to file 2011 federal tax return gov. 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Where to file 2011 federal tax return Read the Internal Revenue Code, regulations, or other official guidance. Where to file 2011 federal tax return Read Internal Revenue Bulletins. Where to file 2011 federal tax return Sign up to receive local and national tax news and more by email. Where to file 2011 federal tax return Just click on “subscriptions” above the search box on IRS. Where to file 2011 federal tax return gov and choose from a variety of options. Where to file 2011 federal tax return    Phone. Where to file 2011 federal tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where to file 2011 federal tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Where to file 2011 federal tax return Call to locate the nearest volunteer hel