Instructions For Form 1040-Ss - U.s. Self-Employment Tax Return (Including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2011 Page 5
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10Line 14—Amount You Owe
TreasuryDirect®. You can request a
3. Was younger than you (or your
deposit of your refund (or part of it) to a
spouse, if filing jointly) or was
There are several ways to pay the
TreasuryDirect® online account to buy
permanently and totally disabled (see
amount of tax you owe.
U.S. Treasury marketable securities and
Permanently and totally disabled in the
To pay by check or money order.
savings bonds. For more information, go
2011 instructions for Form 1040, line 6c).
Enclose your check or money order for
to
4. Did not provide over half of his or
the full amount due with Form 1040-SS.
her own support for 2011.
Form 8888. You can have your refund
Make it payable to the “United States
5. Lived with you for more than half of
directly deposited into more than one
Treasury.” Do not send cash. Do not
2011. If the child did not live with you for
account or use it to buy up to $5,000 in
attach the payment to your return. Enter
the required time, see Exception to time
paper Series I savings bonds. The
“2011 Form 1040-SS” and your name,
lived with you in the 2011 instructions for
amount you request must be a multiple of
address, daytime phone number, and
Form 1040, line 6c.
$50. You do not need a TreasuryDirect®
social security number (SSN) on your
6. Is not filing a joint return for 2011
account to do this. See the Form 8888
payment. If you are filing a joint return,
(or is filing a joint return for 2011 only as a
instructions for details.
enter the SSN shown first on your Form
claim for refund and neither spouse would
1040-SS.
have a tax liability if they filed separate
Line 12a
returns).
To help process your payment, enter
Check the box on line 12a and attach
7. Was a U.S. citizen, U.S. national,
the amount on the right side of the check
Form 8888 if you want to split the direct
or a U.S. resident alien.
like this: $ XXX.XX. Do not use dashes or
deposit of your refund into more than one
lines (for example, do not enter “$ XXX – ”
account or buy paper series I savings
Note. An adopted child is always
xx
or “$ XXX
”).
bonds.
100
treated as your own child. A child lawfully
placed with you for legal adoption is
To pay electronically. For information
If you file a joint return, check the box
treated the same as an adopted child. If
on paying your taxes by Electronic
on line 12a and attach Form 8888, or fill
you are a U.S. citizen or U.S. national and
Federal Tax Payment System (EFTPS) or
in lines 12b through 12d, your spouse
your adopted child lived with you all year
with a credit or debit card, go to
may get at least part of the refund.
as a member of your household, that child
gov/e-pay.
Line 12b
meets the citizen test.
Part II—Bona Fide
The routing number for your financial
Information about your qualifying
institution must be nine digits. The first
child. In Part I, line 2, enter each
Residents of Puerto Rico
two digits must be 01 through 12 or 21
qualifying child’s name, social security
Claiming Additional Child
through 32. Otherwise, the direct deposit
number, and relationship to you. If you
will be rejected and a check sent instead.
have more than six qualifying children,
Tax Credit
attach a statement to Form 1040-SS with
Ask your financial institution for the
If, during 2011, you were a bona fide
the required information. If the child
correct routing number to enter on line
resident of Puerto Rico and you qualify to
meets the conditions to be a qualifying
12b if:
claim the additional child tax credit, you
child of any other person (other than your
•
Your deposit is to a savings account
must list your qualifying children in Part I,
spouse if filing jointly) for 2011, see
that does not allow you to write checks, or
line 2. Also complete Part II and the
Qualifying child of more than one person
•
Your checks state they are payable
Additional Child Tax Credit Worksheet,
in the 2011 instructions for Form 1040,
through a financial institution different
later, to figure the amount of your credit.
line 6c.
from the one at which you have your
checking account.
You must have three or more
Line 1
!
qualifying children to claim the
Line 12c
For purposes of figuring the additional
additional child tax credit.
CAUTION
child tax credit, you must report all of your
Check the appropriate box for the type of
income derived from sources within
Qualifying for the Credit
account. Do not check more than one
Puerto Rico that is excluded from U.S. tax
box. You must check the correct box to
You may be able to claim the additional
because you were a bona fide resident of
ensure your deposit is accepted. For a
child tax credit for 2011 if all of the
Puerto Rico. This includes items such as
TreasuryDirect® online account, check
following apply.
wages, interest, dividends, taxable
the “Savings” box.
•
You were a bona fide resident of
pensions and annuities, and taxable
Puerto Rico (see Pub. 570, chapter 1).
Line 12d
social security benefits. Also include any
•
Social security and Medicare taxes
profit or (loss) from Part III, line 36, and
The account number can be up to 17
were withheld from your wages or you
Part IV, line 27. For more information on
characters (both numbers and letters).
paid self-employment tax.
these and other types of income to
Include hyphens but omit spaces and
•
You, or your spouse if filing a joint
include on line 1, see the Form 1040
special symbols. Enter the number from
return, cannot be claimed as a dependent
instructions. See Pub. 570, chapter 2, for
left to right and leave any unused boxes
on someone else’s U.S. income tax
the rules to use in determining your
blank. Do not include the check number.
return.
Puerto Rican source income.
•
You had three or more qualifying
Some financial institutions will not
children (defined below).
Part III—Profit or Loss
!
allow a joint refund to be
Qualifying child. A qualifying child for
deposited to an individual account.
From Farming
CAUTION
purposes of the additional child tax credit
If the direct deposit is rejected, a check
is a child who:
will be sent instead. The IRS is not
For assistance with Part III (Profit or Loss
responsible if a financial institution rejects
From Farming), see the 2011 Instructions
1. Is your son, daughter, stepchild,
a direct deposit.
for Schedule F (Form 1040), Profit or
foster child, brother, sister, stepbrother,
Loss From Farming, and Pub. 225,
stepsister, half brother, half sister, or a
Line 13
Farmer’s Tax Guide.
descendant of any of them (for example,
Enter on line 13 the amount, if any, of the
your grandchild, niece, or nephew). A
Accounting Methods
overpayment on line 11 you want applied
foster child is any child placed with you by
to your 2012 estimated tax. The election
an authorized placement agency or by a
The accounting method you used to
to apply part or all of the overpaid amount
judgment, decree, or other order of any
record your farm income determines
to your 2012 estimated tax cannot be
court of competent jurisdiction.
whether you complete, in addition to
changed later.
2. Was under 17 at the end of 2011.
Section B, Section A or C.
SS-5
Instructions for Form 1040-SS (2011)
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