Form 9452 - Filing Assistance Program - 2011 Page 2
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Form 9452 (2011)
•
Were born before July 1, 1940,
Social security benefits
General Instructions
and you received less than the
Purpose of Form
1. Social security payments are
minimum required distribution from
NOT taxable unless one-half of all
your qualified retirement plan.
Use Form 9452 to see if you must
your net social security benefits plus
file a Federal income tax return for
2. You must file if you have a gain
your adjusted gross income and any
2011. However, see Special
or loss on the sale of stocks or a
tax exempt interest total more than
Situations below before you begin.
gain from the sale of bonds or your
$25,000 if you are single (or married
home.
filing separately and you lived apart
Special Situations
3. You must file if you owe social
from your spouse for all of 2011), or
If any of the following special
security and Medicare tax on tips
$32,000 if married filing a joint
situations apply to you, you must
you did not report to your employer.
return. Enter only the taxable
file a Federal income tax return for
4. You must file if you owe
portion of your social security
2011 even if your gross income
uncollected social security and
benefits on line 6, Other taxable
is less than the amount shown in
Medicare or Tier 1 Railroad
income.
the chart in Part Il.
Retirement (RRTA) tax on tips you
Withholding. If you had taxes
reported to your employer or on
Part II
group-term life insurance.
withheld from a job or your annuity
Use the table in Part II to determine
or pension income, and you want to
5. You must file if you owe
your filing requirement.
get a refund of the withheld taxes,
alternative minimum tax.
If you were born on January 1,
you will need to file.
6. You must file if you owe
1947, you are considered to be age
recapture taxes.
65 at the end of 2011.
Earned Income Credit
Taxable self-employment income
1. If you wish to apply for the
You must file if you had net self-
Paperwork Reduction Act Notice.
earned income credit you will need
employment income of at least
Your use of this worksheet is
to file.
$400.
optional. It is provided to aid you in
2. You must file if you received
determining whether you must file a
Church employee income
any advance earned income credit
Federal tax return.
You must file if you had wages of
payments from your employer.
$108.28 or more from a church or
You are not required to provide the
These payments should be shown
qualified church-controlled
information requested on a form
in box 9 of your W-2 form.
organization that is exempt from
that is subject to the Paperwork
employer social security and
Reduction Act unless the form
Special taxes
Medicare taxes.
displays a valid OMB control
1. You must file if you owe any
number. Books or records relating
If someone else can claim you
special tax on a qualified retirement
to a form or its instructions must be
as a dependent, you may have to
plan including an Individual
retained as long as their contents
file a tax return even if your own
Retirement Arrangement (IRA),
may become material in the
income is much lower than the
Archer Medical Savings Account
administration of any Internal
total gross income amounts in
(MSA), or Coverdell Education
Revenue law. Generally, tax
Part Il. If your gross income was
Savings Account (ESA). You may
returns and return information are
$3,500 or more, you usually
owe this tax if you:
confidential, as required by Internal
cannot be claimed as a
•
Received an early distribution
Revenue Code section 6103. The
dependent unless at the end of
from (a) an IRA or other qualified
time needed to complete this
2011 you were under age 19 (or
retirement plan, (b) an annuity, or
worksheet will vary depending on
a student under age 24).
(c) a modified endowment contract
individual circumstances. The
entered into after June 20, 1988.
estimated average time is 30
Specific Instructions
minutes.
•
Made excess contributions to
Part I
your IRA, Archer MSA, or
If you have comments concerning
Complete Part I to figure your gross
Coverdell ESA.
the accuracy of this time estimate or
income for 2011.
suggestions for making this form
•
You received distributions from
simpler, we would be happy to hear
Gross income means all income
Coverdell ESAs in excess of your
from you. You can write to the
you received in the form of money,
qualified higher education expenses.
goods, property, and services that is
Internal Revenue Service, Tax
Products Coordinating Committee,
not exempt from tax including any
income from sources outside the
SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6406,
United States (even if you may
Washington, DC 20224.
exclude part or all of it).
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