| Before you begin: |
 Use
this worksheet only if you were sent here from the Line 11 Worksheet
on page 5 of this publication or line 4 of Form 8812, Additional
Child Tax Credit.
Disregard community property
laws when figuring the amounts to enter on this worksheet.
If married filing jointly,
include your spouse's amounts with yours when completing this worksheet. |
| |
| 1. |
Enter the amount from Form
1040, line 7 |
1. |
| |
Next, if you are filing Schedule
C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or
Form 1065-B), go to line 2a. Otherwise, skip lines 2a through 2e
and go to line 3. |
|
|
2. |
a. |
Enter any statutory employee income
reported on line 1 of Schedule C or C-EZ |
2a. |
| b. |
Enter any net profit or (loss) from
Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),
line 15a (other than farming); and Schedule K-1 (Form 1065-B), box
9.* Reduce this amount by any unreimbursed nonfarm partnership expenses
you deducted on Schedule E. Do not include any statutory
employee income or any other amounts exempt from self-employment
tax. Options and commodities dealers must add any gain or subtract
any loss (in the normal course of dealing in or trading section
1256 contracts) from section 1256 contracts or related property |
2b. |
| c. |
Enter any net farm profit or (loss)
from Schedule F, line 36, and from farm partnerships, Schedule K-1
(Form 1065), line 15a.* Reduce this amount by any unreimbursed farm
partnership expenses you deducted on Schedule E. Do not include
any amounts exempt from self-employment tax |
2c. |
|
| d. |
If you used the farm optional method
to figure net earnings from self-employment, enter the amount from
Schedule SE, Section B, line 15. Otherwise, skip this line and enter
on line 2e the amount from line 2c |
2d. |
|
| e. |
If line 2c is a profit, enter the smaller
of line 2c or line 2d. If line 2c is a (loss), enter the (loss)
from line 2c. |
2e. |
| 3. |
Add lines 1, 2a, 2b, and 2e. If zero
or less, stop. Do not complete the rest of this worksheet.
Instead, enter -0- on line 2 of the Line 11 Worksheet on
page 5 or line 4 of Form 8812, whichever applies |
3. |
| 4. |
Enter any amount included on line 1
that is: |
| a. |
A scholarship or fellowship grant not
reported on Form W-2 |
4a. |
|
| b. |
For work done while an inmate in a penal
institution (enter "PRI" and this amount on the dotted line next
to line 7 of Form 1040) |
4b. |
|
| c. |
A pension or annuity from a nonqualified
deferred compensation plan or a section 457 plan (enter "DFC" and
this amount on the dotted line next to line 7 of Form 1040). This
amount may be shown in box 11 of your Form W-2. If you received
such an amount but box 11 is blank, contact your employer for the
amount received as a pension or annuity. |
4c. |
|
| 5. |
a. |
Enter any amount included
on line 3 that is also included on Form 2555, line 41, or Form 2555-EZ,
line 18. Do not include any amount that is also included
on line 4a, 4b, or 4c above |
5a. |
|
| b. |
Enter the
amount, if any, from Form 2555, line 42, that is also deducted on
Schedule C, C-EZ, or F, or included on Schedule E in partnership
net income or (loss) |
5b. |
|
| c. |
Subtract line 5b from line 5a |
5c. |
|
| 6. |
Enter the amount from Form 1040, line
27 |
6. |
|
| 7. |
Add lines 4a through 4c, 5c, and 6 |
7. |
| 8. |
Subtract line 7 from line 3 |
8. |
| |
|
- If you were sent here from the Line 11 Worksheet on
page 5, enter this amount on line 2 of that worksheet.
- If you were sent here from Form 8812, enter this amount on
line 4 of that form.
|
|
| *If you have any Schedule K-1 amounts
and you are not required to file Schedule SE, complete the appropriate
line(s) of Schedule SE, Section A. Put your name and social security
number on Schedule SE and attach it to your return. |
