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Chapter 5 – Cumulative Software Problem Answer 5-1

Comprehensive Problem 2

1040 Department of the Treasury—Internal Revenue Service (99)

2011 *
Form

U.S. Individual Income Tax Return OMB No. 1545-0074 IRS Use Only—Do not write or staple in this space.

For the year Jan. 1–Dec. 31, 2011, or other tax year beginning , 2011, ending , 20 See separate instructions.
Your first name and initial Last name Your social security number

Ivan I. Incisor 477 34 4321

f
If a joint return, spouse’s first name and initial Last name Spouse’s social security number

Irene I. Incisor 637 34 4927

468 Mule Deer Lane

s o
Home address (number and street). If you have a P.O. box, see instructions.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
Apt. no.
c Make sure the SSN(s) above
and on line 6c are correct.
Presidential Election Campaign

Spokane, WA 99206
a 1
Check here if you, or your spouse if filing
jointly, want $3 to go to this fund. Checking

t
Foreign country name Foreign province/county Foreign postal code

1
a box below will not change your tax or

f
refund. You Spouse
X X

a 0
1 Single 4 Head of household (with qualifying person). (See instructions.) If
Filing Status

r 2
2 X Married filing jointly (even if only one had income) the qualifying person is a child but not your dependent, enter this

D /29/
Check only one 3 Married filing separately. Enter spouse’s SSN above child’s name here. a
box. and full name here. a 5 Qualifying widow(er) with dependent child

Exemptions 6a
b
x
x
Spouse . . .
}
Yourself. If someone can claim you as a dependent, do not check box 6a .
. . . . . . . . . . . . . . . . .
.
.
.
.
.
.
.
.
Boxes checked
on 6a and 6b
No. of children
2
(4)  if child under age 17 on 6c who:
c Dependents: (2) Dependent’s (3) Dependent’s
1

8
qualifying for child tax credit • lived with you
(1) First name Last name social security number relationship to you (see instructions) • did not live with
you due to divorce
x

0
If more than four
Ira Incisor 690 99 9999 Child or separation
(see instructions)
dependents, see Dependents on 6c
instructions and not entered above
check here a
d Total number of exemptions claimed . . . . . . . . . . . . . . . . .
Add numbers on
lines above a 3
Income 7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 65,000
8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a 1,030
Attach Form(s)
b Tax-exempt interest. Do not include on line 8a . . . 8b 650
W-2 here. Also
9a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a 1,465
attach Forms b Qualified dividends . . . . . . . . . . . 9b 1,320
W-2G and 10 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . 10
1099-R if tax 11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11
was withheld.
12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 (1,267)
13 Capital gain or (loss). Attach Schedule D if required. If not required, check here a 13
If you did not 14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14
get a W-2,
see instructions. 15a IRA distributions . 15a b Taxable amount . . . 15b
16a Pensions and annuities 16a 24,000
b Taxable amount . . . 16b 0
Enclose, but do
17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 5,325
18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18
not attach, any
payment. Also, 19 Unemployment compensation . . . . . . . . . . . . . . . . . 19 3,750
please use 20a Social security benefits 20a b Taxable amount . . . 20b
Form 1040-V. 21 Other income. List type and amount Gambling winnings 21 6,000
22 Combine the amounts in the far right column for lines 7 through 21. This is your total income a 22 81,303
23 Educator expenses . . . . . . . . . . 23
Adjusted 24 Certain business expenses of reservists, performing artists, and
Gross fee-basis government officials. Attach Form 2106 or 2106-EZ 24
Income 25 Health savings account deduction. Attach Form 8889 . 25
26 Moving expenses. Attach Form 3903 . . . . . . 26
27 Deductible part of self-employment tax. Attach Schedule SE . 27
28 Self-employed SEP, SIMPLE, and qualified plans . . 28
29 Self-employed health insurance deduction . . . . 29
30 Penalty on early withdrawal of savings . . . . . . 30
31a Alimony paid b Recipient’s SSN a 667 34 9224 31a 13,000
32 IRA deduction . . . . . . . . . . . . . 32 10,000
33 Student loan interest deduction . . . . . . . . 33 2,500
34 Tuition and fees. Attach Form 8917 . . . . . . . 34
35 Domestic production activities deduction. Attach Form 8903 35
36 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . 36 25,500
37 Subtract line 36 from line 22. This is your adjusted gross income . . . . . a 37 55,803
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2011)

* The 2012 version of this form is not available as we go to press. Please see the Web site for the text at
www.cengage.com/taxation/whittenburg for solutions updated to 2012 forms.
Chapter 5 – Cumulative Software Problem Answer 5-2

Comprehensive Problem 2, cont.

Form 1040 (2011) Page 2
38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38 55,803
{ }
Tax and
39a Check You were born before January 2, 1947, Blind. Total boxes
Credits
if: Spouse was born before January 2, 1947, Blind. checked a 39a
Standard b If your spouse itemizes on a separate return or you were a dual-status alien, check here a 39b

f 22,654
Deduction
for— 40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40
33,149
o
• People who 41 Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . 41
check any
box on line 42 Exemptions. Multiply $3,700 by the number on line 6d . . . . . . . . . . . . 42 11,400
21,749
s
39a or 39b or 43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43
who can be
claimed as a 44 Tax (see instructions). Check if any from: a Form(s) 8814 b Form 4972 c 962 election 44 2,194

a
dependent,

1
see 45 Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . 45

t
instructions. 46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . . a 46 2,194

f 1
• All others:
47 Foreign tax credit. Attach Form 1116 if required . . . . 47
Single or

a /20
Married filing 48 Credit for child and dependent care expenses. Attach Form 2441 48
separately,

r
$5,800 49 Education credits from Form 8863, line 23 . . . . . 49
Married filing
jointly or
50 Retirement savings contributions credit. Attach Form 8880 50 400

D /29
Qualifying 51 Child tax credit (see instructions) . . . . . . . . 51
widow(er), 52 Residential energy credits. Attach Form 5695 . . . . 52
$11,600
Head of 53 Other credits from Form: a 3800 b 8801 c 53
household,
$8,500 54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54 400

08
55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . . a 55 1,794
56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 56
Other
57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57
Taxes 58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 58
59a Household employment taxes from Schedule H . . . . . . . . . . . . . . 59a
b First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . . 59b
60 Other taxes. Enter code(s) from instructions 60
61 Add lines 55 through 60. This is your total tax . . . . . . . . . . . . . a 61 1,794
Payments 62 Federal income tax withheld from Forms W-2 and 1099 . . 62 6,000
63 2011 estimated tax payments and amount applied from 2010 return 63
If you have a 64a Earned income credit (EIC) . . . . . . . . . . 64a
qualifying
child, attach b Nontaxable combat pay election 64b
Schedule EIC. 65 Additional child tax credit. Attach Form 8812 . . . . . . 65
66 American opportunity credit from Form 8863, line 14 . . . 66
67 First-time homebuyer credit from Form 5405, line 10 . . . 67
68 Amount paid with request for extension to file . . . . . 68
69 Excess social security and tier 1 RRTA tax withheld. . . . 69
70 Credit for federal tax on fuels. Attach Form 4136 . . . . 70
71 Credits from Form: a 2439 b 8839 c 8801 d 8885 71
72 Add lines 62, 63, 64a, and 65 through 71. These are your total payments . . . . . a 72 6,000
Refund 73 If line 72 is more than line 61, subtract line 61 from line 72. This is the amount you overpaid 73 4,206
74a
a

Amount of line 73 you want refunded to you. If Form 8888 is attached, check here . a
a c Type:
74a 4,206
Direct deposit? b Routing number Checking Savings
See a d Account number
instructions.
75 Amount of line 73 you want applied to your 2012 estimated tax a 75
Amount 76 Amount you owe. Subtract line 72 from line 61. For details on how to pay, see instructions a 76
You Owe 77 Estimated tax penalty (see instructions) . . . . . . . 77
Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No
Third Party
Designee Designee’s Phone Personal identification
name a no. a number (PIN) a

Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief,
they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here
Your signature Date Your occupation Daytime phone number
F

Joint return? See

instructions.
Keep a copy for
Dentist
Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation Identity Protection PIN (see inst.)
your records.
Homemaker
Print/Type preparer’s name Preparer’s signature Date PTIN
Paid Check if
self-employed
Preparer
Firm’s name a Firm's EIN a
Use Only
Firm’s address a Phone no.
Form 1040 (2011)
Chapter 5 – Cumulative Software Problem Answer 5-3

Comprehensive Problem 2, cont.

SCHEDULE A
(Form 1040)
Itemized Deductions OMB No. 1545-0074

2011
*
Department of the Treasury a Attach to Form 1040. a See Instructions for Schedule A (Form 1040). Attachment
Internal Revenue Service (99) Sequence No. 07
Name(s) shown on Form 1040 Your social security number

Medical
and
Ivan I. and Irene I. Incisor
1

o f
Caution. Do not include expenses reimbursed or paid by others.
Medical and dental expenses (see instructions) . . . . . 1 4,175
477 34 4321

s
Dental 2 Enter amount from Form 1040, line 38 2 55,803
3 Multiply line 2 by 7.5% (.075) . . . . . . . . . . . 3 4,185

a
Expenses

1
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . 4 0

t
Taxes You 5 State and local (check only one box):
Paid a
b x }
f
Income taxes, or
General sales taxes

a 01 . . . . . . . . . . . 5 5,000
3,100

2
6 Real estate taxes (see instructions) . . . . . . . . . 6

Interest
9
10
7
8
r
D /22/
Personal property taxes . . . . . . . . . . . . .
Other taxes. List type and amount a

Add lines 5 through 8 . . . . . . . . . . . . . . . .

Home mortgage interest and points reported to you on Form 1098 10
7

8
. .
11,775
. . . . 9 8,100
You Paid
Note.
Your mortgage
interest
deduction may
be limited (see
0 6
11 Home mortgage interest not reported to you on Form 1098. If paid
to the person from whom you bought the home, see instructions
and show that person’s name, identifying no., and address a

11
12 Points not reported to you on Form 1098. See instructions for
instructions). special rules . . . . . . . . . . . . . . . . . 12
13 Mortgage insurance premiums (see instructions) . . . . . 13
14 Investment interest. Attach Form 4952 if required. (See instructions.) 14 325
15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . 15 12,100
Gifts to 16 Gifts by cash or check. If you made any gift of $250 or more,
Charity see instructions . . . . . . . . . . . . . . . . 16 400
If you made a 17 Other than by cash or check. If any gift of $250 or more, see
gift and got a instructions. You must attach Form 8283 if over $500 . . . 17 350
benefit for it, 18 Carryover from prior year . . . . . . . . . . . . 18
see instructions.
19 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . 19 750
Casualty and
Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) . . . . . . . . 20 1,320
Job Expenses 21 Unreimbursed employee expenses—job travel, union dues,
and Certain job education, etc. Attach Form 2106 or 2106-EZ if required.
Miscellaneous (See instructions.) a Form 2106-EZ (Taxpayer) 21 700
Deductions 22 Tax preparation fees . . . . . . . . . . . . . 22 700
23 Other expenses—investment, safe deposit box, etc. List type
and amount a
Safe-deposit box rental 23 100
24 Add lines 21 through 23 . . . . . . . . . . . . 24 1,500
25 Enter amount from Form 1040, line 38 25 55,803
26 Multiply line 25 by 2% (.02) . . . . . . . . . . . 26 1,116
27 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . . . . . . 27 384
Other 28 Other—from list in instructions. List type and amount a
Miscellaneous
Deductions 28
Total 29 Add the amounts in the far right column for lines 4 through 28. Also, enter this amount
Itemized on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . 29 22,654
Deductions 30 If you elect to itemize deductions even though they are less than your standard
deduction, check here . . . . . . . . . . . . . . . . . . . a

For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 17145C Schedule A (Form 1040) 2011

* The 2012 version of this form is not available as we go to press. Please see the Web site for the text at
www.cengage.com/taxation/whittenburg for solutions updated to 2012 forms.
Chapter 5 – Cumulative Software Problem Answer 5-4

Comprehensive Problem 2, cont.

SCHEDULE B
(Form 1040A or 1040) Interest and Ordinary Dividends
OMB No. 1545-0074

2011
*
Department of the Treasury a Attach to Form 1040A or 1040. a See instructions on back. Attachment
Internal Revenue Service (99) Sequence No. 08
Name(s) shown on return Your social security number

Part I
Interest
Ivan I. and Irene I. Incisor
1

of
List name of payer. If any interest is from a seller-financed mortgage and the
buyer used the property as a personal residence, see instructions on back and list
477 34 4321
Amount

s
this interest first. Also, show that buyer’s social security number and address a
Pacific Northwest Bank 380
(See instructions
on back and the
instructions for

ft a 1 1
Big Electric Company 650

a /20
Form 1040A, or
Form 1040, 1
line 8a.)

Note. If you
received a Form
1099-INT, Form
1099-OID, or
r
D /01
09
substitute
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . 2 1,030
the total interest 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989.
shown on that Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . 3
form. 4 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form
1040, line 8a . . . . . . . . . . . . . . . . . . . . . . a 4 1,030
Note. If line 4 is over $1,500, you must complete Part III. Amount
Part II 5 List name of payer a
Big Bank 850
Big Gas Company 470
Ordinary Mango Mutual Fund 145
Dividends
(See instructions
on back and the
instructions for
Form 1040A, or
Form 1040, 5
line 9a.)

Note. If you
received a Form
1099-DIV or
substitute
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
the ordinary
dividends shown
on that form. 6 Add the amounts on line 5. Enter the total here and on Form 1040A, or Form
1040, line 9a . . . . . . . . . . . . . . . . . . . . . . a 6 1,465
Note. If line 6 is over $1,500, you must complete Part III.
You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a
foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. Yes No
Part III
7a At any time during 2011, did you have a financial interest in or signature authority over a financial
Foreign account, such as a bank account, securities account, or brokerage account located in a foreign
Accounts country? See instructions . . . . . . . . . . . . . . . . . . . . . . . . X
and Trusts If “Yes,” are you required to file Form TD F 90-22.1 to report that financial interest or signature
(See authority? See Form TD F 90-22.1 and its instructions for filing requirements and exceptions to
instructions on those requirements . . . . . . . . . . . . . . . . . . . . . . . . . .
back.)
b If you are required to file Form TD F 90-22.1, enter the name of the foreign country where the
financial account is located . . . . . .
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040A or 1040) 2011

* The 2012 version of this form is not available as we go to press. Please see the Web site for the text at
www.cengage.com/taxation/whittenburg for solutions updated to 2012 forms.
Chapter 5 – Cumulative Software Problem Answer 5-5

Comprehensive Problem 2, cont.

SCHEDULE C
(Form 1040)
Profit or Loss From Business
(Sole Proprietorship)
OMB No. 1545-0074

2011
*
a For information on Schedule C and its instructions, go to www.irs.gov/schedulec
Department of the Treasury Attachment
a Attach
Internal Revenue Service (99) to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065. Sequence No. 09
Name of proprietor Social security number (SSN)

A
Irene I. Incisor

o f
Principal business or profession, including product or service (see instructions)
Retail Store—Auto Accessories
637 34 4927
B Enter code from instructions
4 4 1 3 0 0
a

s 1
C Business name. If no separate business name, leave blank. D Employer ID number (EIN), (see instr.)
Plus Two Cones
E

a 617 Main Street

Business address (including suite or room no.) a

Spokane, WA 99206

t
City, town or post office, state, and ZIP code
F
G
Accounting method: (1) x
Cash

f
(2)

a /2 01Accrual (3) Other (specify) a

Did you “materially participate” in the operation of this business during 2011? If “No,” see instructions for limit on losses . x Yes
x
No

r
H If you started or acquired this business during 2011, check here . . . . . . . . . . . . . . . . . a

I Did you make any payments in 2011 that would require you to file Form(s) 1099? (see instructions) . . . . . . . . Yes x No

D /13
J If "Yes," did you or will you file all required Forms 1099? . . . . . . . . . . . . . . . . . . . . Yes No
Part I Income
1a Gross merchant card and third party network receipts and sales (see instructions) 1a
b Gross receipts or sales not entered on line 1a (see instructions) . . 1b 62,300

2
3
c

0 9
Income reported to you on Form W-2 if the “Statutory Employee” box on
that form was checked. Caution. See instr. before completing this line
Total gross receipts. Add lines 1a through 1c . . . . . . . .
Returns and allowances plus any other adjustments (see instructions)
Subtract line 2 from line 1d . . . . . . . . . . . . .
.
.
.
.
1c
. .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1d
2
3
62,300
525
61,775
4 Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . . . . 4 39,100
5 Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . 5 22,675
6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . 6
7 Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . a 7 22,675
Part II Expenses Enter expenses for business use of your home only on line 30.
8 Advertising . . . . . 8 3,000 18 Office expense (see instructions) 18 1,400
9 Car and truck expenses (see 19 Pension and profit-sharing plans . 19
instructions) . . . . . 9 817 20 Rent or lease (see instructions):
10 Commissions and fees . 10 a Vehicles, machinery, and equipment 20a
11 Contract labor (see instructions) 11 b Other business property . . . 20b 7,500
12
13
Depletion . . . . .
Depreciation and section 179
12 21 Repairs and maintenance . . . 21 480
22 Supplies (not included in Part III) . 22
expense deduction (not
included in Part III) (see 23 Taxes and licenses . . . . . 23 505
instructions) . . . . . 13 24 Travel, meals, and entertainment:
14 Employee benefit programs a Travel . . . . . . . . . 24a 800
(other than on line 19) . . 14 b Deductible meals and
15 Insurance (other than health) 15 1,000 entertainment (see instructions) . 24b 75
16 Interest: 25 Utilities . . . . . . . . 25 1,000
a Mortgage (paid to banks, etc.) 16a 26 Wages (less employment credits) . 26 3,350
b Other . . . . . . 16b 2,740 27a Other expenses (from line 48) . . 27a 975
17 Legal and professional services
17 300
b Reserved for future use . . . 27b
28 Total expenses before expenses for business use of home. Add lines 8 through 27a . . . . . . a 28 23,942
29 Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . . . . . . . . . . . 29 (1,267)
30 Expenses for business use of your home. Attach Form 8829. Do not report such expenses elsewhere . . 30
31 Net profit or (loss). Subtract line 30 from line 29.
• If a profit, enter on both Form 1040, line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2.
If you entered an amount on line 1c, see instr. Estates and trusts, enter on Form 1041, line 3.
• If a loss, you must go to line 32.
} 31 (1,267)

}
32 If you have a loss, check the box that describes your investment in this activity (see instructions).
• If you checked 32a, enter the loss on both Form 1040, line 12, (or Form 1040NR, line 13) and
on Schedule SE, line 2. If you entered an amount on line 1c, see the instructions for line 31. 32a x All investment is at risk.
Estates and trusts, enter on Form 1041, line 3. 32b Some investment is not
at risk.
• If you checked 32b, you must attach Form 6198. Your loss may be limited.
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11334P Schedule C (Form 1040) 2011

* The 2012 version of this form is not available as we go to press. Please see the Web site for the text at
www.cengage.com/taxation/whittenburg for solutions updated to 2012 forms.
Chapter 5 – Cumulative Software Problem Answer 5-6

Comprehensive Problem 2, cont.

Schedule C (Form 1040) 2011 Irene I. Incisor 637-34-4927 Page 2
Part III Cost of Goods Sold (see instructions)

33 Method(s) used to
value closing inventory: a x Cost b Lower of cost or market c Other (attach explanation)
34

f
Was there any change in determining quantities, costs, or valuations between opening and closing inventory?

o
If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . Yes

62,500
x No

s
35 Inventory at beginning of year. If different from last year’s closing inventory, attach explanation . . . 35

36

37

ft a 1 1
Purchases less cost of items withdrawn for personal use

Cost of labor. Do not include any amounts paid to yourself .

. .

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
36

37
35,300

38 Materials and supplies . . .

ra . .

20 . . . . . . . . . . . . . . . . . . . 38

D /13/
39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . 40 97,800

9 58,700
41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . 41

42
Part IV
0
Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 .
Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9
.

and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must
file Form 4562.
. . . . 42 39,100

43 When did you place your vehicle in service for business purposes? (month, day, year) a 09 / 01 / 12
44 Of the total number of miles you drove your vehicle during 2011, enter the number of miles you used your vehicle for:

a Business 1,472 b Commuting (see instructions) 5,000 c Other 10,528

45 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . x Yes No

46 Do you (or your spouse) have another vehicle available for personal use?. . . . . . . . . . . . . . x Yes No

47a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . x Yes No

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . x Yes No

Part V Other Expenses. List below business expenses not included on lines 8–26 or line 30.

Telephone 800
Miscellaneous 175

48 Total other expenses. Enter here and on line 27a . . . . . . . . . . . . . . . . 48 975

Schedule C (Form 1040) 2011
Chapter 5 – Cumulative Software Problem Answer 5-7

Comprehensive
Ivan I.Problem
and Irene I.2,Incisor
cont. 477 34 4321
Qualified Dividends and Capital Gain Tax Worksheet—Line 44 Keep for Your Records *
Before you begin: See the instructions for line 44 on page 35 to see if you can use this worksheet to figure your
tax.
If you do not have to file Schedule D and you received capital gain distributions, be sure you
checked the box on line 13 of Form 1040.
1. Enter the amount from Form 1040, line 43. However, if you are filing Form
2555 or 2555-EZ (relating to foreign earned income), enter the amount from line
3 of the worksheet on page 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 21,749
2. Enter the amount from Form 1040, line 9b* . . . . . . . . . 2. 1,320
3. Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or line 16 is a

X No.
loss, enter -0-
Enter the amount from Form 1040, line 13
} 3. 0
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 1,320
5. If filing Form 4952 (used to figure investment interest
expense deduction), enter any amount from line 4g of
that form. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . 5. 0
6. Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 6. 1,320
7. Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 7. 20,429
8. Enter:
$35,350 if single or married filing separately,
$70,700 if married filing jointly or qualifying widow(er),
$47,350 if head of household. }. . . . . . . . . . . 8. 70,700
9. Enter the smaller of line 1 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 21,749
10. Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 20,429
11. Subtract line 10 from line 9. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . 11. 1,320
12. Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 1,320
13. Enter the amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 1,320
14. Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 0
15. Multiply line 14 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 0
16. Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax
Table to figure this tax. If the amount on line 7 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 2,194
17. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. 2,194
18. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax
Table to figure this tax. If the amount on line 1 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 2,389
19. Tax on all taxable income. Enter the smaller of line 17 or line 18. Also include this amount on
Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, do not enter this amount on Form
1040, line 44. Instead, enter it on line 4 of the worksheet on page 36 . . . . . . . . . . . . . . . . . . . . . . . 19. 2,194
*If you are filing Form 2555 or 2555-EZ, see the footnote in the worksheet on page 36 before completing this line.

* The 2010 worksheet above has been adjusted to include the 2012 amounts.
Chapter 5 – Cumulative Software Problem Answer 5-8

Comprehensive Problem 2, cont.

SCHEDULE E Supplemental Income and Loss OMB No. 1545-0074
*
2011
(Form 1040) (From rental real estate, royalties, partnerships,
S corporations, estates, trusts, REMICs, etc.)
Department of the Treasury Attachment
Internal Revenue Service (99) a Attach to Form 1040, 1040NR, or Form 1041. a See separate instructions. Sequence No. 13
Name(s) shown on return Your social security number

of
Ivan I. and Irene I. Incisor
A Did you make any payments in 2011 that would require you to file Form(s) 1099? (see instructions)
B If “Yes,” did you or will you file all required Forms 1099?
Yes
Yes
477 34 4321
No
No
Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use
x

s 1
Part I
Schedule C (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40.

f a
Caution. For each rental property listed on line 1, check the box in the last column only if you owned that property as a member of a
qualified joint venture (QJV) reporting income not subject to self-employment tax.

t 1
1 Physical address of each property–street, city, state, zip Type–from list 2 For each rental real Fair Rental Personal
QJV

a /20
below estate property listed, Days Use Days
report the number of
A Rental Beach House, 1237 Pineapple Street, Lihue, HI 96766 1 days rented at fair rental A 365
B
C
Type of Property:
1 Single Family Residence
2 Multi-Family Residence
r
D /08
3 Vacation/Short-Term Rental 5 Land
4 Commercial 6 Royalties
value and days with
personal use. See
instructions.

7 Self-Rental
8 Other (describe)
B
C

09
Properties
Income:
A B C
3a Merchant card and third party payments (see instructions) 3a
3b Payments not reported to you on line 3a . . . . . 3b 20,350
Total not including amounts on line 3a that are not
4 income (see instructions) . . . . . . . . . . 4 20,350
Expenses:
5 Advertising . . . . . . . . . . . . . . 5
6 Auto and travel (see instructions) . . . . . . . 6
7 Cleaning and maintenance . . . . . . . . . 7 3,000
8 Commissions. . . . . . . . . . . . . . 8
9 Insurance . . . . . . . . . . . . . . . 9
10 Legal and other professional fees . . . . . . . 10
11 Management fees . . . . . . . . . . . . 11
12 Mortgage interest paid to banks, etc. (see instructions) 12 7,800
13 Other interest. . . . . . . . . . . . . . 13
14 Repairs. . . . . . . . . . . . . . . . 14
15 Supplies . . . . . . . . . . . . . . . 15
16 Taxes . . . . . . . . . . . . . . . . 16 2,400
17 Utilities . . . . . . . . . . . . . . . . 17 1,825
18 Depreciation expense or depletion . . . . . . . 18
19 Other (list) a 19
20 Total expenses. Add lines 5 through 19 . . . . . 20 15,025
21 Subtract line 20 from line 4. If result is a (loss), see
instructions to find out if you must file Form 6198 . 21 5,325
22 Deductible rental real estate loss after limitation, if any,
on Form 8582 (see instructions) . . . . . . . 22 ( ) ( ) ( )
23a Total of all amounts reported on line 3a for all rental properties . . . . 23a
23b Total of all amounts reported on line 3a for all royalty properties . . . . 23b
23c Total of all amounts reported on line 4 for all rental properties . . . . 23c 20,350
23d Total of all amounts reported on line 4 for all royalty properties . . . . 23d
23e Total of all amounts reported on line 12 for all properties . . . . . . 23e 7,800
23f Total of all amounts reported on line 18 for all properties . . . . . . 23f
23g Total of all amounts reported on line 20 for all properties . . . . . . 23g 15,025
24 Income. Add positive amounts shown on line 21. Do not include any losses . . . . . . . 24 5,325
25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 25 ( )
26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here.
If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line
17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 . . . . 26 5,325
For Paperwork Reduction Act Notice, see instructions. Cat. No. 11344L Schedule E (Form 1040) 2011

* The 2012 version of this form is not available as we go to press. Please see the Web site for the text at
www.cengage.com/taxation/whittenburg for solutions updated to 2012 forms.
Chapter 5 – Cumulative Software Problem Answer 5-9

Comprehensive Problem 1, cont.

Form 2106-EZ OMB No. 1545-0074

Department of the Treasury

Unreimbursed Employee Business Expenses
2012
Attachment
Internal Revenue Service (99) a Attach to Form 1040 or Form 1040NR. Sequence No. 129A
Your name Occupation in which you incurred expenses Social security number

Ivan I. Incisor Dentist 477 34 4321

You Can Use This Form Only if All of the Following Apply.

DRAFT AS OF
• You are an employee deducting ordinary and necessary expenses attributable to your job. An ordinary expense is one that is
common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for
your business. An expense does not have to be required to be considered necessary.
• You do not get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W-2 are not
considered reimbursements for this purpose).
• If you are claiming vehicle expense, you are using the standard mileage rate for 2012.

July 6, 2012
Caution: You can use the standard mileage rate for 2012 only if: (a) you owned the vehicle and used the standard mileage rate for the first year
you placed the vehicle in service, or (b) you leased the vehicle and used the standard mileage rate for the portion of the lease period after 1997.

Part I Figure Your Expenses

1 Complete Part II. Multiply line 8a by 55.5¢ (.555). Enter the result here . . . . . . . . . 1

2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight

DO NOT FILE
travel or commuting to and from work . . . . . . . . . . . . . . . . . . . 2

3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Do
not include meals and entertainment . . . . . . . . . . . . . . . . . . . . 3

4 Business expenses not included on lines 1 through 3. Do not include meals and
entertainment . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 700
5 Meals and entertainment expenses: $ × 50% (.50). (Employees subject to
Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred
while away from home on business by 80% (.80) instead of 50%. For details, see instructions.) 5

6 Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 (or
on Schedule A (Form 1040NR), line 7). (Armed Forces reservists, fee-basis state or local
government officials, qualified performing artists, and individuals with disabilities: See the
instructions for special rules on where to enter this amount.) . . . . . . . . . . . . 6 700
Part II Information on Your Vehicle. Complete this part only if you are claiming vehicle expense on line 1.

7 When did you place your vehicle in service for business use? (month, day, year) a / /

8 Of the total number of miles you drove your vehicle during 2012, enter the number of miles you used your vehicle for:

a Business b Commuting (see instructions) c Other

9 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . Yes No

10 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . . Yes No

11a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 20604Q Form 2106-EZ (2012)
Chapter 5 – Cumulative Software Problem Answer 5-10

Problem 14

4684 Casualties and Thefts OMB No. 1545-0177

2012
Form
a Information about Form 4684 and its separate instructions is at www.irs.gov/form4684.
a Attach to your tax return.
Department of the Treasury Attachment
Internal Revenue Service a Use a separate Form 4684 for each casualty or theft. Sequence No. 26
Name(s) shown on tax return Identifying number

Ivan I. and Irene I. Incisor 477-34-4321

SECTION A—Personal Use Property (Use this section to report casualties and thefts of property not used in a trade

DRAFT AS OF
or business or for income-producing purposes.)
1 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from
the same casualty or theft.
Property A Professional HDV Camcorder, at residence, 06/01/12
Property B
Property C

July 17, 2012

Property D
Properties
A B C D
2 Cost or other basis of each property . . . . . . 2 7,000
3 Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) . . . . . . . . 3
Note: If line 2 is more than line 3, skip line 4.
4 Gain from casualty or theft. If line 3 is more than line 2,

DO NOT FILE
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year . . 4
5 Fair market value before casualty or theft . . . . 5 7,000
6 Fair market value after casualty or theft . . . . . 6 0
7 Subtract line 6 from line 5 . . . . . . . . . 7 7,000
8 Enter the smaller of line 2 or line 7 . . . . . . 8 7,000
9 Subtract line 3 from line 8. If zero or less, enter -0- . . 9 7,000
10 Casualty or theft loss. Add the amounts on line 9 in columns A through D . . . . . . . . . . . . . 10 7,000
11 Enter the smaller of line 10 or $100 . . . . . . . . . . . . . . . . . . . . . . . . 11 100
12 Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 12 6,900
Caution: Use only one Form 4684 for lines 13 through 18.
13 Add the amounts on line 12 of all Forms 4684 . . . . . . . . . . . . . . . . . . . . . 13 6,900
0

}
14 Add the amounts on line 4 of all Forms 4684. . . . . . . . . . . . . . . . . . . . . . 14
15 • If line 14 is more than line 13, enter the difference here and on Schedule D. Do not
complete the rest of this section (see instructions). . . . . . . .
15 0
• If line 14 is less than line 13, enter -0- here and go to line 16.
• If line 14 is equal to line 13, enter -0- here. Do not complete the rest of this section.
16 If line 14 is less than line 13, enter the difference . . . . . . . . . . . . . . . . . . . . 16 6,900
17 Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 37. Estates and trusts, see
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 5,580
18 Subtract line 17 from line 16. If zero or less, enter -0-. Also enter the result on Schedule A (Form 1040), line 20, or
Form 1040NR, Schedule A, line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax
return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 1,320
For Paperwork Reduction Act Notice, see instructions. Cat. No. 12997O Form 4684 (2012)
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Chapter 5 – Cumulative Software Problem Answer 5-11

Problem 14
Form 4684 (2012) Attachment Sequence No. 26 Page 2
Name(s) shown on tax return. Do not enter name and identifying number if shown on other side. Identifying number

SECTION B—Business and Income-Producing Property

Part I Casualty or Theft Gain or Loss (Use a separate Part l for each casualty or theft.)
19 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged
from the same casualty or theft.

DRAFT AS OF
Property A
Property B
Property C
Property D
Properties
A B C D

July 17, 2012

20 Cost or adjusted basis of each property . . . . . 20
21 Insurance or other reimbursement (whether or not you
filed a claim). See the instructions for line 3 . . . . 21
Note: If line 20 is more than line 21, skip line 22.
22 Gain from casualty or theft. If line 21 is more than line 20, enter
the difference here and on line 29 or line 34, column (c), except
as provided in the instructions for line 33. Also, skip lines 23
through 27 for that column. See the instructions for line 4 if line

DO NOT FILE
21 includes insurance or other reimbursement you did not
claim, or you received payment for your loss in a later tax year 22
23 Fair market value before casualty or theft . . . . 23
24 Fair market value after casualty or theft . . . . . 24
25 Subtract line 24 from line 23 . . . . . . . . 25
26 Enter the smaller of line 20 or line 25 . . . . . 26
Note: If the property was totally destroyed by casualty or lost
from theft, enter on line 26 the amount from line 20.
27 Subtract line 21 from line 26. If zero or less, enter -0- 27
28 Casualty or theft loss. Add the amounts on line 27. Enter the total here and on line 29 or line 34 (see instructions) 28
Part II Summary of Gains and Losses (from separate Parts l) (b) Losses from casualties or thefts
(c) Gains from
(i) Trade, business, (ii) Income- casualties or thefts
(a) Identify casualty or theft rental or royalty producing and includible in income
property employee property
Casualty or Theft of Property Held One Year or Less
29 ( ) ( )
( ) ( )
30 Totals. Add the amounts on line 29 . . . . . . . . . . . . 30 ( ) ( )
31 Combine line 30, columns (b)(i) and (c). Enter the net gain or (loss) here and on Form 4797, line 14. If Form 4797 is
not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . . . 31
32 Enter the amount from line 30, column (b)(ii) here. Individuals, enter the amount from income-producing property on Schedule A
(Form 1040), line 28, or Form 1040NR, Schedule A, line 14, and enter the amount from property used as an employee on Schedule
A (Form 1040), line 23, or Form 1040NR, Schedule A, line 9. Estates and trusts, partnerships, and S corporations, see instructions 32
Casualty or Theft of Property Held More Than One Year
33 Casualty or theft gains from Form 4797, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . 33
34 ( ) ( )
( ) ( )
35 Total losses. Add amounts on line 34, columns (b)(i) and (b)(ii) . . . . . 35 ( ) ( )
36 Total gains. Add lines 33 and 34, column (c) . . . . . . . . . . . . . . . . . . . . . . 36
37 Add amounts on line 35, columns (b)(i) and (b)(ii) . . . . . . . . . . . . . . . . . . . . 37
38 If the loss on line 37 is more than the gain on line 36:
a Combine line 35, column (b)(i) and line 36, and enter the net gain or (loss) here. Partnerships (except electing large
partnerships) and S corporations, see the note below. All others, enter this amount on Form 4797, line 14. If Form
4797 is not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . 38a
b Enter the amount from line 35, column (b)(ii) here. Individuals, enter the amount from income-producing property on
Schedule A (Form 1040), line 28, or Form 1040NR, Schedule A, line 14, and enter the amount from property used as
an employee on Schedule A (Form 1040), line 23, or Form 1040NR, Schedule A, line 9. Estates and trusts, enter on
the “Other deductions” line of your tax return. Partnerships (except electing large partnerships) and S corporations,
see the note below. Electing large partnerships, enter on Form 1065-B, Part II, line 11 . . . . . . . . . 38b
39 If the loss on line 37 is less than or equal to the gain on line 36, combine lines 36 and 37 and enter here. Partnerships
(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3 . . . . 39
Note: Partnerships, enter the amount from line 38a, 38b, or line 39 on Form 1065, Schedule K, line 11.
S corporations, enter the amount from line 38a or 38b on Form 1120S, Schedule K, line 10.
Form 4684 (2012)
Chapter 5 – Cumulative Software Problem Answer 5-12

Problem 14

8880 *
OMB No. 1545-0074
Credit for Qualified Retirement Savings Contributions
Form

Department of the Treasury

a Attach to Form 1040, Form 1040A, or Form 1040NR.
2011
Attachment
Internal Revenue Service a See instructions on back. Sequence No. 54
Name(s) shown on return Your social security number

F
! of
Ivan I. and Irene I. Incisor
You cannot take this credit if either of the following applies.
477-34-4321
• The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37 is more than $28,250 ($42,375 if head of

s
household; $56,500 if married filing jointly).
CAUTION • The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1994, (b) is claimed as a

f a 1 1
dependent on someone else’s 2011 tax return, or (c) was a student (see instructions).

t
Traditional and Roth IRA contributions for 2011. Do not include rollover
(a) You (b) Your spouse

a /20
contributions . . . . . . . . . . . . . . . . . . . . 1 5,000 5,000
2 Elective deferrals to a 401(k) or other qualified employer plan, voluntary

3
4
r
employee contributions, and 501(c)(18)(D) plan contributions for 2011

D /23
(see instructions) . . . . . . . . . . . . . . . . . .
Add lines 1 and 2 . . . . . . . . . . . . . . . . . .
Certain distributions received after 2008 and before the due date
(including extensions) of your 2011 tax return (see instructions). If
2
3 5,000 5,000

05
married filing jointly, include both spouses’ amounts in both columns.
See instructions for an exception . . . . . . . . . . . . . 4
5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . 5 5,000 5,000
6 In each column, enter the smaller of line 5 or $2,000 . . . . . . 6 2,000 2,000
7 Add the amounts on line 6. If zero, stop; you cannot take this credit . . . . . . . . . . 7 4,000
8 Enter the amount from Form 1040, line 38*; Form 1040A, line 22; or
Form 1040NR, line 37 . . . . . . . . . . . . . . . . . 8 55,803
9 Enter the applicable decimal amount shown below:

If line 8 is— And your filing status is—

Married Head of Single, Married filing
But not filing jointly household
Over— separately, or
over—
Enter on line 9— Qualifying widow(er)
--- $17,000 .5 .5 .5
$17,000 $18,250 .5 .5 .2
$18,250 $25,500 .5 .5 .1 9 X. 10
$25,500 $27,375 .5 .2 .1
$27,375 $28,250 .5 .1 .1
$28,250 $34,000 .5 .1 .0
$34,000 $36,500 .2 .1 .0
$36,500 $42,375 .1 .1 .0
$42,375 $56,500 .1 .0 .0
$56,500 --- .0 .0 .0
Note: If line 9 is zero, stop; you cannot take this credit.
10 Multiply line 7 by line 9 . . . . . . . . . . . . . . . . . . . . . . . . . 10 400
11 Enter the amount from Form 1040, line 46; Form 1040A, line 28; or
Form 1040NR, line 44 . . . . . . . . . . . . . . . . . 11 2,194

}
12 1040 filers: Enter the total of your credits from lines 47 through 49,
and Schedule R, line 22.
1040A filers: Enter the total of your credits from lines 29 through 31.
1040NR filers: Enter the total of your credits from lines 45 and 46. 12
13 Subtract line 12 from line 11. If zero, stop; you cannot take this credit . . . . . . . . . . 13 2,194
14 Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line 13
here and on Form 1040, line 50; Form 1040A, line 32; or Form 1040NR, line 47 . . . . . . . 14 400
*See Pub. 590 for the amount to enter if you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico.
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 33394D Form 8880 (2011)

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sometimes fluttering in the air in front of them, and are unceasingly
occupied. They have no song at this season, but merely emit now
and then a low screep."

THE RUBY-CROWNED WREN.

The RUBY-CROWNED WREN (Regulus calendulus) is four inches long and
six in extent of wing; the upper parts of the head, neck, and back
are olive, with a considerable tinge of yellow; wings and tail dusky
purplish brown, exteriorly edged with yellow olive; secondaries and
first row of wing-coverts edged and tipped with white, with a spot of
deep purplish brown across the secondaries, just below their
coverts; the hinder part of the head is ornamented with an oblong
lateral spot of vermilion, usually almost hid by the other plumage;
round the eye a ring of yellowish white; whole under parts of the
same tint; legs dark brown, feet and claws yellow, bill slender,
straight not notched, furnished with a few black hairs at the base;
inside of the mouth orange. The female differs very little in its
plumage from the male, the colours being less lively, and the bird
somewhat less.
"This little bird," says Wilson, "is an American species, visits us early
in the spring from the south, and is generally first found among the
maple blossoms about the beginning of April; these failing, it has
recourse to those of the peach, apple, and other fruit trees, partly
for the tops of the sweet and slender stamina of the flowers, and
partly for the winged insects that hover among them. In the middle
of summer I have rarely met with these birds in Pennsylvania; and
as they penetrate as far north as the country round Hudson's Bay,
and also breed there, it accounts for their late arrival here in fall.
They then associate with the different species of Titmouse and the
Golden-crested Wren, and are particularly numerous in the month of
October and beginning of November, in orchards, among the
decaying leaves of the apple-trees, that at that season are infested
with great numbers of small, black-winged insects, among which
they make a great havoc. I have often regretted the painful
necessity one is under of taking the lives of such inoffensive, useful
little creatures, merely to obtain a more perfect knowledge of the
species, for they appear so busy, so active and unsuspecting, as to
continue searching about the same twig, even after their
companions have been shot down beside them. They are more
remarkably so in autumn, which may be owing to the great number
of young and inexperienced birds which are then among them; and
frequently at this season I have stood under the tree, motionless, to
observe them, while they gleaned among the low branches,
sometimes within a foot or two of my head. They are extremely
adroit in catching their prey, have only at times a feeble chirp, visit
the tops of the tallest trees as well as the lowest bushes, and
continue generally for a considerable time among the branches of
the same tree, darting about from place to place; appearing, when
on the top of a high maple, no bigger than humble-bees."
"Notwithstanding all my endeavours," continues our author, "I have
never been able to discover their nest, though, from the
circumstance of having found them sometimes here in summer, I am
persuaded that they occasionally breed in Pennsylvania, but I know
several birds no larger than this that usually breed on the extremities
of the tallest trees in the woods, which I have discovered from their
beginning before the leaves are out; many others, no doubt, choose
similar situations, and, should they delay building until the woods
are thickened with leaves, it is no easy matter to discover them. In
fall they are so extremely fat, as almost to dissolve between the
fingers as you open them, owing to the great abundance of their
favourite insects at that time."

The PENDULINE TITMICE (Ægithalus) are small, slenderly-formed

birds, with awl-shaped beaks, scarcely perceptibly curved at the tip;
short, blunt wings, in which the third, fourth, and fifth quills are the
longest, and nearly of equal length; and moderate-sized tails, slightly
incised at the extremity. The plumage is very lax, and the males
more brightly and beautifully coloured than the females. The young
differ in their appearance from both parents.

THE TRUE PENDULINE TITMOUSE.

The TRUE PENDULINE TITMOUSE (Ægithalus pendulinus) is greyish red on
the upper part of its body, on the under side whitish, shaded with
rust-red on the breast; a black stripe, beginning at the cheeks,
passes across the eyes to the region of the ear; the quills and tail-
feathers are blackish, with light borders; the eye is brown, the beak
of various shades of black, whitish at its margins; the feet are black
or greyish black. The female is more dusky, and has less black upon
the brow and sides of the head than her mate. In the young the
black cheek-stripes are not indicated. The upper portion of the body
is reddish grey. This species is from four inches to four and a half
long, and from six to six and a half broad; the wing measures two
inches and a quarter, and the tail one inch and three-quarters.
These elegant little birds inhabit all the eastern parts of Europe and
a large portion of Asia, and their active, sprightly demeanour entitles
them to a place among the most interesting members of the family
to which they belong. From morning to night they are almost
incessantly in motion, climbing nimbly among the reeds, or bopping
from twig to twig, in search of the insects and larvæ upon which
they subsist. They generally, however, keep well sheltered beneath
the foliage, where their presence is constantly betrayed by the
frequent utterance of their clear, chirping note. Whether this species
migrates is as yet undecided; it is, nevertheless, certain that it
disappears from its native haunts about September or October, and
does not return until March.
"Proverbial as the nests of the Tits are for beauty of structure," says
Mr. Gould, "none are more remarkable and curious than that of the
present species; it is constructed of the soft down of the poplar or
willow, and this substance, which closely resembles cotton wool, is
woven together with admirable ingenuity, so as to form a flask-
shaped nest with a lateral opening into the internal chamber. It is
suspended at the extremity of a drooping branch of a willow, or any
similar tree hanging over the water."
We are indebted to Baldamus not only for a very complete
description of the remarkable nest made by these birds, but also for
a detailed account of the mode of building it. "I have had an
opportunity," writes that naturalist, "of watching during seven weeks
the daily operations of a pair of these ingenious little builders, and
have carefully examined upwards of thirty nests." He observed,
moreover, the whole process of their construction, and procured
several in different stages of completion. The situation chosen was
generally in the vicinity of a swamp, and the nests were almost
invariably suspended to the innermost twigs of the branches of a
willow tree, usually at an elevation of twelve or fourteen feet from
the ground, although some were at a height of from twenty to thirty
feet, and one example was obtained from the very summit of a high
tree.
In building these admirable structures the two sexes seem to
emulate each other in industry and perseverance, for without this, it
is difficult to conceive how such an edifice can be completed in the
short space of about fourteen days.
"The mode of proceeding in the construction of one of these nests,"
continues the same writer, "is as follows:—First of all the bird begins
by winding a quantity of wool, goats' hair, bast, or hempen thread,
around the selected twig, at a part where it becomes forked, and
between the forks are laid the foundations of the walls of the nest,
which thus becomes securely fixed; from this basis a sort of felt-
work is prolonged into the shape of a shallow basket, in which
condition it was formerly thought to be a supernumerary nest,
constructed for the accommodation of the male bird. As, however,
the work proceeds, the walls are still further produced by an
accumulation of fitting materials, which now consist of down
collected from poplar and willow trees, interwoven with threads of
bast, wool, and hair, while the fibres of vegetable cotton are glued
and matted together by the aid of saliva supplied by the birds
themselves. The structure now presents the appearance of a basket
with thick rounded walls, and the next part of the process is to
construct the side entrance, which terminates in a small round hole,
while the other side also has a passage from below; the one with
the round opening is now provided with a tube of from one to three
inches long, while the other remains open, and only felted and
smoothed down at the edges; lastly, the bottom of the inside of the
nest is thickly carpeted with loose unrolled vegetable wool, and the
structure is at length completed. The nest now appears a round ball
or bag, from six to eight inches in depth, and from four to five in
width, with a round entrance like the neck of a bottle, which at first
bending down soon stands out horizontally towards the entrance,
which is circular, and provided with a slightly thickened margin."
"It is impossible to confound such a nest with that of any other bird,
and, therefore, we are quite assured that the Bottle Tit has
repeatedly made its nest in Germany, where deserted nests are
frequently found in winter by men employed in clearing away the
reeds in various localities."
The eggs, according to Baldamus, are usually seven in number, and
have a smooth, delicate, pure white shell, which, owing to its
transparency, appears pale red until it is emptied of its contents. We
are told, on good authority, that both parents assist in the process of
incubation. The young are reared principally upon small caterpillars,
flies, and beetles.

The REED TITMICE (Panurus) are distinguishable by their slender

body, long and much graduated tail, moderate-sized wings, in which
the fourth and fifth quills exceed the rest in length, and their short,
much-curved beak. The plumage is comparatively smooth and
compact, but varies according to the age or sex of the bird.
 THE BEARDED TITMOUSE.
The BEARDED TITMOUSE (Panurus biarmicus) is light cinnamon brown
on the upper part of the body, greyish blue on the crown of the
head, and light rose-red on the under side; the throat is whitish, the
region of the tail black; the brown wings are decorated with a white
stripe, and edged with a line of black. The chin of the male is
covered with a beard-like tuft of soft black feathers, about nine
inches long. The plumage of the female is paler; the back is of a
light shade, darkly spotted; the lower tail-covers are pale rust-red,
and the very slightly indicated beard white. The young are almost
black upon the back. The length of this species is from six inches to
six and a half, and its breadth from seven inches to seven and a
half; the wing measures two inches and a half, and the tail three
inches and a quarter.
 BEARDED AND PENDULINE TITS.

The Bearded Titmouse is met with in all the north-eastern parts of

Europe. In Great Britain it is but rarely seen; it is, however,
comparatively numerous in Holland, South Hungary, Greece, and a
portion of Asia Minor. Everywhere it seeks the reed-covered banks of
rivers, and lives in pairs or in small families.
Dr. Leach was induced to separate this very interesting bird from the
genus Parus in consequence of its differing in several minor
characters from the other species of that genus, particularly in the
situation it affects as a place of abode and nidification, constructing
a nest on or near the ground in wet and marshy places. "Its food,"
continues Mr. Gould, "is also very different, consisting of the seeds of
reeds, with aquatic insects and minute-shelled snails, for the
trituration of which it is provided with a strong muscular gizzard. It is
more particularly abundant in the low and marshy districts of
Holland, France, and Germany. Its disposition is timid, and its
manners shy and retired, dwelling in situations both local and
difficult of access, a circumstance which, until lately, has prevented
naturalists from giving any details, especially of its peculiar habits."
We are indebted to Mr. Hoy for the best account of this bird yet
published, as given in the "Magazine of Natural History," (Vol. III.,
page 328), from which the following is extracted:—
"The borders," says. Mr. Hoy, "of the large pieces of water in Norfolk,
called 'broads,' particularly Hickling and Horsey Broads, are the
favourite places of resort of these birds; indeed, it is met with in that
neighbourhood wherever there are reeds in any quantity, with fenny
land adjoining. During the autumn and winter they are found
dispersed generally in small parties throughout the whole length of
the Suffolk coast, wherever there are large tracts of reeds. I have
found them numerous in the breeding season on the skirts of
Whittlesea, near Huntingdonshire, and they are not uncommon in
the fenny districts of Lincolnshire; whether they are to be met with
further north I have no means of ascertaining, but they do not
appear to have been noticed north of the Humber. They begin
building in the end of April. The nest is composed on the outside of
the dead leaves of the reed and sedge, intermixed with a few pieces
of grass, and invariably lined with the top of the reed, somewhat in
the manner of the nest of the Reed Wren (S. arundinacea), but not
so compact in the interior. It is generally placed in a tuft of coarse
grass or rushes, near the ground, on the margin of the dykes in the
fen; sometimes fixed among the reeds that are broken down, but
never suspended between the stems. The eggs vary in number from
four to six, rarely seven; they are pure white, sprinkled all over with
small purplish red spots, intermixed with a few small faint lines and
markings of the same colour—size about the same as that of the
Greater Tit, but much more rounded and shorter. Their food during
winter is principally the seed of the reeds, and so intent are they in
searching for it, that I have taken them with a bird-lime twig
attached to the end of a fishing-rod. When alarmed by any sudden
noise, or the passing of a hawk, they utter their shrill musical notes,
and conceal themselves among the thick bottom of the reeds, but
soon resume their station, climbing the upright stems with the
greatest facility. Their manners in feeding approach near to those of
the Long-tailed Tit; they often hang with the head downwards, and
occasionally assume the most beautiful attitudes. Their food is not
entirely reed-seed, for they sometimes eat insects and their larvæ,
and the very young shelled snails of different kinds, which are
numerous in the bottom of the reedlings. I have been enabled to
watch their motions whilst in search of insects, having, when there is
a little wind stirring, been often within a few feet of them, quite
unnoticed among the thick reeds. Were it not for their note
betraying them, they would be seldom seen. The young, until their
autumnal moult, vary in plumage from the old birds; a stripe of
blackish feathers extends from the hind part of the neck to the
rump. It has been said that the males and females keep separate
during the winter, but I have always observed them in company;
they appear to keep in families until the pairing time, in the manner
of the Long-tailed Tit, differing in this respect, that you will
occasionally find them congregated in large flocks, more particularly
during the month of October, when they are migrating from their
breeding-places." "To the above interesting account," says Mr. Gould,
"we may add that they are to be met with occasionally on the banks
of the Thames; from the thick reed-beds of Erith, in Kent,
throughout the course of the river to Oxford; but their visits are by
no means regular, or to be calculated on with accuracy."
A contributor to Mr. Loudon's magazine saw a flock of eight or ten of
these beautiful little creatures on the wing, in a large piece of reeds
near Barking Creek, Essex. "They were just topping the reeds in
their flight, and uttering in full chorus their sweetly musical note,
which may be compared to the sound of very small cymbals; it is
clear and ringing, though soft, and corresponds well with the
delicacy and beauty of the form and colour of the birds. Several
flocks were seen during the same morning. Their flight was short
and low, only sufficient to clear the reeds, on the seedy tops of
which, like most of their tribe, they alighted to feed, with the head
or back downwards. If disturbed, they immediately descend by
running, or, rather, by dropping to the bottom of the stem, where
they creep and flit, perfectly concealed from view by the closeness
of the covert and the resembling tints of their plumage."

The LONG-TAILED TITS (Orites) have a short, compact body; long,

graduated tail, incised at the centre of its extremity; moderate-sized
wings, in which the fourth and fifth quills exceed the rest in length; a
very short, much arched, and pointed beak; and delicate feet. The
sexes are alike in colour, and the young differ but slightly from their
parents.

THE LONG-TAILED TITMOUSE.

The LONG-TAILED TITMOUSE (Orites caudatus) is black on the centre of
the back and white on the head; the under side is reddish white, and
the wings black, their hinder quills being broadly bordered with
white; the tail is black, the three outer feathers spotted with white.
The young are pale black on the side of the head, back, and wings,
and of a whitish hue on the top of the head and on the under side of
the body. The eye is dark brown in the adults, its unfeathered
margin is light red, in the young bright yellow. The beak and feet are
black. This species is six inches long and seven inches and three-
quarters broad; the wing measures two inches and a half, and the
tail three inches and a half.
The Long-tailed Tit inhabits the whole of Europe, from its most
northern countries as far south as the Pyrenees and Alps, but is met
with comparatively rarely in Greece and Spain. Like some of its
congeners, it prefers taking up its abode on fir and pine trees, but, if
these are not attainable, usually frequents orchards or well-
cultivated woodland districts; its habits are social, and its disposition,
though equally lively and active, considerably more peaceful than
that of most other members of its family. Both sexes utter a brisk
chirping note, and the male at some seasons a faint twittering song.
These birds destroy the smallest kinds of insects in enormous
quantities, and thus render inestimable service to the farmer and
gardener.
"The nest of this species," says Mudie, "has always been admired as
a model of neatness and warmth. It is formed by patient and
incessant labours of both birds for at least a month, if materials are
abundant, and five or six weeks when the supply is more scanty. It is
placed in the fork of a small mossy tree, or among the thick twigs of
a shrub, often a hawthorn, sometimes an evergreen, seldom more
than three or four feet from the ground, and generally within cover
of the sprays. Its form resembles that of an egg placed on the
broader end; in appearance and texture it is very like a short
decayed stump, that has been coated over with lichens, and is as
firm in texture as it is neat and regular in form. The main fabric is
closely made of moss, taken in very small pieces, and matted
together with animal fibre, rarely with wool—as the bird does not
range so far from the bushes as to be much of a wool-gatherer—but
principally with what may be called tree or bark silk, that is, the
silken cocoons that cover the chrysalides of insects and the eggs of
spiders. These materials are firmly interwoven, but, though the term
is sometimes applied to them, they are not felted. The two materials
form a stronger fabric than could be made of either of them singly.
The moss gives bulk and stiffness, and the silky filaments cohesion;
and, as the birds are microscopic in their vision, they have perfect
command over their short bills, and apply these materials by very
small portions at a time. The fabric is beautifully put together, and
when there are twigs in the way the nest is so closely worked upon
them that it cannot be removed entire unless they are taken along
with it. Externally it is coated with lichens and liverworts, so closely
worked in that not a bit falls off; the inside is carefully lined with
feathers, the quills of which are worked into the fabric. The whole
nest, dome and all, is lined in this manner, so that when finished it is
secure against rain and change of temperature. The entrance is by
an aperture in the side, towards the top of the structure, and there
are in some instances two apertures, the one nearly opposite to the
other, the feathers around which are so worked into the fabric as,
when not pushed aside by the birds, to form a sort of curtain. The
interior is usually of sufficient size to contain both birds during the
night, and, in the case of there being two apertures, they sit with
the head of the male out at the one and the tail of the female out at
the other, so that both apertures are partially closed, and the male is
ready to start out as soon as there is light enough for hunting." The
first brood is produced by the end of April, and usually consists of
from nine to twelve or occasionally fifteen eggs; these are very
small, with delicate white shells, more or less spotted with pale red;
many females lay eggs that are quite white. The young are hatched
thirteen days after their birth, and during all that time the brooding
mother must suffer considerable annoyance from the unwieldy size
of her tail, which is generally kept twisted round in the most
inconvenient manner: nor are the young more at their ease; at first,
despite their numbers, they manage tolerably well, but as they
increase in size each struggles for the warmest place, and pushes at
his neighbour until the nest gives way, or is rent in such a manner
that the troublesome tail can be thrust out and freer space obtained.

THE CRESTED TITS (Lophophanes) are distinguished by

comparatively slender beaks and the pointed upright crest that
adorns the head. India and America have species similar to those we
are about to describe.

THE CRESTED TIT.

THE CRESTED TIT (Lophophanes cristatus) is mouse-coloured on the
upper portion of the body, and greyish white on the under side; the
slender graduated feathers that form the crest, the shafts of which
incline forward, are black edged with white; the region of the cheek
is white; a sickle-shaped stripe across the eyes is black, as is also a
line commencing at the nape and extending to the tail; the quills and
tail-feathers are dark greyish brown, with light edges. The eye is
brown, the beak black, with pale margins, and the feet dirty light
blue. The length of the body is five and its breadth eight inches; the
female is somewhat smaller than her mate. The crest of the young
birds is not quite so large, and the markings on their head more
indistinct.
The Crested Tits are spread over Central Europe and North-western
Asia, where they principally frequent fir and pine forests, remaining
almost throughout the entire year in their native woods, only leaving
their shelter for a short time in the spring and autumn. During the
winter they associate freely with other species, and in their company
fly about in search of food. The song of the male is chirping and
insignificant, and during the breeding season is accompanied by a
great variety of gesticulation, and a constant display of the crest that
adorns his head. The nests are always placed in holes of trees, such
as have a narrow entrance being preferred, and are situated at
various heights from the ground, in some instances in the deserted
dwellings of other birds or of squirrels; the exterior is formed of bits
of moss, or some similar material, and lined with hair or wool of
various kinds. The eggs, eight to ten in number, are small and
delicate, and of snowy white, spotted with rust-red; both parents
brood, and the young are hatched within a fortnight, and are reared
on small caterpillars. As soon as they are able to support
themselves, the old pair at once make preparations for a second
family.
 THE LONG-TAILED TITMOUSE (Orites caudatus).

Although rare in Great Britain, this species is abundant in all the

northern regions of Europe, frequenting places where juniper trees
are plentiful; it is common in Germany and the Alpine districts, and
is scarce in Holland.
Colonel Montague says, "It is not uncommon amongst the large
tracts of pines in the north of Scotland, particularly in the forest of
Glenmore, the property of the Duke of Gordon, from whence we
have seen it," and Sir William Jardine states that "this bird has been
found in some plantations not far distant from Glasgow, where it
annually breeds."
It feeds on insects, berries, and the seeds of evergreens, and,
according to M. Temminck, builds in holes in trees, or walls.
 THE TOUPET TIT.
The TOUPET TIT (Parus bicolor) is remarkable by the tuft or toupet on
its head. In this very pretty bird the sexes are so much alike as to be
scarcely distinguishable; both may be described as having the
forehead black, the sides of the head brownish black; all the upper
surface uniform grey, under surface greyish white, tinged with
yellowish brown on the flanks; bill black, irides dark brown, feet
lead-colour.
There can be no doubt that the northern regions of America form
the true habitat of this species; but as specimens have been
undoubtedly killed in Russia, it may be classed among the occasional
visitors to the European continent; nevertheless, it is exceedingly
rare in Europe, and its presence is confined to the regions adjacent
to the Arctic circle. In the works of Wilson and Audubon its manners
are described as resembling those of other members of the genus.
"It moves along the branches," says the latter, "searches in the
chinks, flies to the end of the twigs, and hangs to them by its feet,
whilst the bill is engaged in detaching a beech or hazel-nut, an
acorn, or a chinquapin, upon all of which it feeds, removing them to
a large branch, where, having secured them in a crevice, it holds
them by both feet, and breaks the shell by repeated blows of its
beak. It resorts to the margins of brooks to drink, and, when unable
to do so, obtains water by stooping from the extremity of a twig
overhanging the stream. It appears to prefer this latter method, and
is also fond of drinking the drops of rain or dew, as they hang at the
extremity of the branches." The same author also informs us that its
notes, which are usually loud and mellow, are rather unmusical than
otherwise; that it is somewhat vicious in its disposition, and
occasionally attacks and destroys smaller birds by repeated blows on
the head, until it breaks the skull.
The nest is constructed of all kinds of warm materials, and is
generally placed in the holes formed by the Downy Woodpecker, or
of other Woodpeckers, but it is occasionally placed in a hole dug by
the bird itself for that purpose. The eggs, six or eight in number, are
pure white, with a few red spots at the larger end.

The WOOD TITS (Parus) differ from the species above described by
the unusual strength of their conical beak, which is compressed at
its sides and pointed at its tip, and by their large, stout claws. The
wings, in which the third and fourth quills exceed the rest in length,
are short and broad; the tail is long, or of medium size, and either
slightly rounded or incised at its extremity. The rich streaming
plumage is often brilliantly coloured. The young resemble the
mother; little diversity, however, is observable between the sexes.

THE GREAT TIT.

The GREAT TIT (Parus major) is olive green on the upper part of its
body, and pale yellow beneath; the top of the head, the throat, a
stripe that passes along the body, and another extending from the
front of the throat to the back of the head, are black; the quills and
tail are bluish grey, and the sides of the head and a stripe on the
wings white. The eye is dark brown, the beak black, and the foot
lead-grey. In the young all the tints are somewhat paler. This species
is five inches and three-quarters long and nine inches broad; the
wing measures two inches and three-quarters, and the tail two
inches and a half. The female is a trifle smaller than her mate. This
common Tit is found throughout Europe from sixty-five degrees
north latitude (in the southern part it is comparatively rarer), and in
the whole of Central Asia, and North-western Africa. Unlike the
species above described, these birds have no especial predilection
for forests, but constantly occupy woods, shrubberies, and gardens,
and not unfrequently farm-yards, where they are found to grow very
bold in their endeavours to obtain subsistence.
The summer food of the Great Tit consists of insects, together with
the buds of trees and fruits, to these it adds the crumbs scattered
from the cottage door, of whatever matters they chance to consist,
whether animal or vegetable, its digestive powers being apparently
adapted to great variety. On the approach of spring it becomes noisy
and restless, betaking itself to the top branches of high trees, where
it utters its harsh note for the day together; the note greatly
resembles the noise made by filing a saw, or the creaking of a gate
on rusty hinges. The song of this bird, which is composed of three
distinct notes, would be agreeable were it not for the introduction of
occasional harsh grating tones, as they hop nimbly about the
branches in search of food. During the breeding season the
performance is somewhat more pleasing, and the voice is in many
respects not unlike that of the Chaffinch.
"The Great Tit," says Mr. Yarrell, "will frequently kill small birds,
accomplishing his purpose by repeated blows with his sharp beak on
the skull of the victim, and afterwards picking out and eating the
brains. Though more truly a feeder on insects, the Great Tit, unlike
insectivorous birds in general, does not migrate, but remains all the
year round in the same district, apparently unaffected by the very
different temperature of Italy as compared with Russia, and the
species is known to be constantly resident in both countries. In
England the Great Tit is seldom seen on bleak open ground, but
inhabits woods, the vicinity of gardens, or other enclosed and
sheltered situations in summer, where it occasionally feeds on small
seeds. In winter it approaches nearer the habitations of men, and
may be seen in hard weather closely examining the thatch of old
buildings in search of the many small flies that harbour there. As the
Great Tit is an early breeder, the lively chirping notes of the males
are heard early in February; sometimes this bird produces a sound
which has been considered to resemble the noise made in
sharpening a saw; and, though this is small praise, his notes are
more remarkable for vivacity and frequent repetition than for quality
of tone. The nest, formed of moss and lined with hair and feathers,
is usually placed in the hollow of a tree, or a hole in a wall. The
deserted nest of a Crow or Magpie is sometimes chosen. Several
observers have recorded the partiality so frequently evinced by this
species to build its nest in or about any old unused wooden pump,
and the mass of materials collected on such occasions wherewith to
construct it. The eggs are from six to nine in number, nine lines and
a half in length and seven lines in breadth; white, spotted and
speckled with pale red."
"Rusticus," of Godalming, has given an amusing account of the
behaviour of one of this species which came under his observation:
—"The next object of attention was a Titmouse of the large black-
headed kind, swinging himself about like a rope-dancer, and
whistling out his sing-song just like a fellow sharpening a saw. To my
surprise the gentleman entered an old Magpie's nest, to which I had
paid frequent friendly visits during the previous spring; he
immediately came out again and jumped about, sharpening his saw
as before. One might almost as well handle a hedgehog as a
Magpie's nest; in this instance some cuttings of gooseberry bushes,
skilfully woven into an arch above it, rendered it rather more
untempting than usual. I was meditating how to commence the
attack, when another Tit flew out in a great choler, and rated me as
though I had already robbed her. After a good deal of trouble, during
which the slender fir-top was swinging about with me in the breeze,
I succeeded in obtaining a peep into the nest; there was nest within
nest, the cosiest, softest, warmest little nest, with eight delicately
speckled eggs at the bottom of the Magpie's more spacious
habitation. I declined meddling with them."

THE SOMBRE TIT.

The SOMBRE TIT (Parus lugubris).—"This bird," says Mr. Gould, "does
not approach the British Islands, nor even the more temperate parts
of the European Continent. Its habitat is almost restricted to the
European confines of the Asiatic border; it has, however, never been
observed in Austria, or any part of Germany, although pretty
common in Dalmatia. The male and female are alike in plumage, and
may be thus described:—The whole of the upper surface is of a
brownish ash-colour, becoming deeper on the top of the head; the
secondaries and tail-feathers are slightly margined with white; throat
brownish black; the cheeks and the whole of the under surface
white, slightly tinted with brownish grey; beak and feet lead-colour."

THE COLE TIT.

The COLE TIT (Parus ater).—The head, neck, and upper breast are
black; the cheeks and nape white. The length of the bird is four
inches and a half, its breadth seven inches. The bill is black, the
irides hazel, the legs are lead-grey; the upper part of the plumage is
greyish, the belly yellowish white. The covers of the secondaries and
those above are tipped with white, forming two bars across the
wing. In the female the white on the cheeks is less extended.
This species is generally spread over the continent of Europe, and is
almost as frequent in Great Britain as the Great Tit or the Blue Tit. It
has been considered by some naturalists to be identical with the
Marsh Tit, but may at once be distinguished from that bird by the
white patch on the nape of the neck, and the white spots on the
wing-covers, which are not to be found on the Marsh Tit at any age.
The Cole Tit frequents woods and plantations, especially those in
which oak, birch, and fir trees are numerous, and may be seen in
company with other birds of similar habits, roving from tree to tree
in search of the small insects and seeds on which they subsist. "In
the pine forests of the Dee and Spey," says Macgillivray, "where very
few birds are met with, it is pleasant to follow a troop of these tiny
creatures, as they search the tree-tops, spreading all round,
fluttering and creeping among the branches, ever in motion, now
clinging to a twig in an inverted position, now hovering over a tuft of
leaves, picking in a crevice of the bark, searching all the boughs,
sometimes visiting the lowermost, and again winding among those
at the very tops of the trees. In wandering among these woods you
are attracted by their shrill, chirping notes, which they continually
emit as they flutter among the branches." "In woodlands," says Mr.
Hepburn, "it is common to see it hopping along the grounds, and
uttering its harsh notes, 'If hee!' 'if hee!' It delights to examine a
ditch that has just been cleaned out. I have seen it pull small
earthworms to pieces and devour them."
"It is a matter of curious inquiry," says Gilbert White, "to trace out
how those species of soft-billed birds that continue with us the
winter through, subsist during the dead months. The imbecility of
birds seems not to be the only reason why they shun the rigour of
our winters, for the robust Wry-neck (so much resembling the hardy
race of Woodpeckers) migrates, while the feeble little Golden-crested
Wren, that shadow of a bird, braves our severest frosts without
availing himself of houses or villages, to which most of our birds
crowd in distressful seasons, while he keeps aloof in fields and
woods; but perhaps this may be the reason why they often perish,
and why they are almost as rare as any bird we know.
"I have no reason to doubt that that the soft-billed birds which
winter with us subsist chiefly on insects in their chrysalis state. All
the species of Wagtails in severe weather haunt shallow streams,
near their spring-heads, where they never freeze; and, by wading,
pick out the chrysalis of the genus of Phryganeæ.
"Hedge Sparrows frequent sinks and gutters in hard weather, where
they pick up crumbs and other sweepings, and in mild weather they
procure worms, which are stirring every month in the year, as any
one may see that will only be at the trouble of taking a candle to a
grass-plot on any mild winter's night. Redbreasts and Wrens in the
winter haunt outhouses, stables, and barns, where they find spiders
and flies, that have laid themselves up during the cold season. But
the grand support of the soft-billed birds in the winter is that infinite
profusion of chrysalids of the Lepidoptera ordo which is fastened to
the twigs of trees and their trunks, to the poles and walls of gardens
and buildings, and is found in every cranny and cleft of rock or
rubbish, and even in the ground itself.
"Every species of Titmouse winters with us. They have," continues
our author, "what I call an intermediate bill, between the hard and
the soft, between the Linnæan genera of Fringilla and Motacilla. One
species alone spends its whole time in the woods and fields, never
retreating for succour, in the severest seasons, to houses and
neighbourhoods, and that is the delicate Long-tailed Titmouse,
which is almost as minute as the Golden-crowned Wren, but the
Blue Titmouse or Nun (Parus cæruleus), the Cole Mouse (Parus
ater), the Great Black-headed Titmouse (Fringillago), and the Marsh
Titmouse (Parus palustris), all resort at times to buildings, and in
hard weather particularly. The Great Titmouse, driven by stress of
weather, much frequents houses, and in deep snows I have seen
this bird, while it hung with its back downwards (to my no small
delight and admiration) draw straws lengthwise from out the eaves
of thatched houses, in order to pull out the flies that were concealed
between them, and that in such numbers that they quite defaced
the thatch, and gave it a ragged appearance.
"The Blue Titmouse, or Nun, is a great frequenter of houses, and a
general devourer. Besides insects, it is very fond of flesh, for it
frequently picks bones on dunghills. It is a vast admirer of suet, and
haunts butchers' shops. It will also pick holes in apples left on the
ground, and be well entertained with the seeds on the head of a
sunflower. The Blue Marsh and Great Titmice will, in very severe
weather, carry away barley and oat-straws from the sides of ricks.
"How the Wheat-ear and Whin-chat support themselves in winter
cannot be so easily ascertained, since they spend their time on wild
heaths and warrens, the former especially where there are stone-
quarries. Most probable it is that their maintenance arises from the
aurelia of the Lepidoptera ordo, which furnish them with a plentiful
table in the wilderness."
"That some guess may be formed of the possible extent of good or
evil occasioned by small birds," says Bishop Stanley, "we annex the
result of our own observations on the precise quantity of food
consumed by certain species, either for their own support or that of
their young, remarking at the same time that the difference
observed in the instances may be partly accounted for by the
different quantity of food required by young birds at different periods
of their growth.
"Sparrows feed their young thirty-six times in an hour, which,
calculating at the rate of fourteen hours a day, in the long days of
spring and summer, gives 3,500 times per week, a number
corroborated on the authority of another writer, who calculated the
number of caterpillars destroyed in a week to be about 3,400.
"Redstarts were observed to feed their young with little green grubs
from gooseberry-trees twenty-three times in an hour, which, at the
same calculation, amounts to 2,254 times in a week, but more grubs
than one were usually imported each time.
"Chaffinches at the rate of about thirty-five times an hour for five or
six times together, when they would pause, and not return for
intervals of eight or ten minutes; the food was green caterpillars.
"The Titmouse sixteen times in an hour.
"The comparative weight consumed was as follows:—
"A Greenfinch, provided with eighty grains by weight of wheat, in
twenty-four hours consumed seventy-nine; but of a thick paste,
made of flour, eggs, &c., it consumed upwards of one hundred
grains.
"A Goldfinch consumed about ninety grains of Canary seed in
twenty-four hours.
 THE GREAT TIT (Parus major).

"Sixteen Canaries consumed at the average rate of one hundred

grains each in twenty-four hours.
"The consumption of food by these birds, compared with the weight
of their bodies, was about one-sixth; which, supposing a man to
consume food in the same proportion to his weight, would amount
to about twenty-five pounds for every twenty-four hours."
The nest, which is formed of moss and wool, lined with hair, is
placed in a hole in a wall, or the hollow of a tree, or sometimes on
the ground, in cavities among the exposed roots, at the mouth of
some burrow. The eggs are from six to eight in number, and are
white, spotted with pale red.
The BLUE TITS represent a group that have been separated from
those mentioned above on account of the unusual shortness of their
much-curved beak and the peculiar coloration of their plumage.

THE BLUE TIT.

The BLUE TIT (Parus cæruleus) is bluish green on the back, and blue
on the head, wings, and tail, while the under side is yellow; a white
line passes from the brow to the nape, and a narrow bluish black
line divides the white cheeks from the dark head; the throat is
encircled by a blue band; the quills are slate-black, the hinder ones
sky-blue on the outer web and white at the tip; the tail-feathers are
greyish blue. The eye is dark brown, the beak black, with white
margins, and the foot lead-grey. The female is less beautifully
coloured than her mate, and the young somewhat paler. This species
is four inches and a half long and seven and a half broad; the wing
measures two inches and a third, and the tail about two inches.
The Blue Tits are met with over a greater extent of country than any
other member of their family. In Europe they are dispersed over the
entire continent, from its most northern latitude to the extreme
south; in Northern Africa and Eastern Asia they are replaced by a
very similar species. In Great Britain, where they are extremely
common, they frequent gardens, groves, or orchards, and have been
popularly supposed to do considerable damage by pecking at the
buds of fruit trees; it is much more likely, however, that these active
little visitants to our orchards, when they seem thus employed, are
busily engaged in rendering us an important service, by clearing off
the insects and grubs that infest the blossoms sometimes in such
large numbers as would seriously injure the crops. "This species,"
says Mudie, "is perhaps more incessant than any other bird in
hunting the buds and branches of trees, especially of fruit trees near
houses, for its insect prey; but it will eat any animal matter either in
a recent or putrid state, and it appears to scent animal remains at a
considerable distance, as it hovers about slaughter-houses, dog-
kennels, and other places where there are scraps of carrion. It also
haunts the neighbourhood of houses, and picks bones, eats bits of
fat, or any refuse it can find, and, when opportunity favours, will
even kill other birds by striking them on the head, and then picks
their bones as clean as if they were cleared by the thousand
inhabitants of an ant-hill. Dead birds are, of course, lawful prize, for
which it searches under trees and hedges after severe weather. It is,
in short, a very omnivorous bird, and plays the scavenger with equal
diligence and grace. It is also very bold and familiar, and will alight
among the poultry in the farm-yard or amid the dogs in the kennel;
nor does it much heed the presence of people even under the trees
upon which it is hunting." So strong is the liking of the Blue Tit for
fat, that Gilbert White tells us that he has known as many as twenty
caught in one morning with a common snap mouse-trap, baited with
tallow or suet.
"When the Blue Tit," says Yarrell, "has taken possession of a hole in
a wall or decayed tree, she is not readily induced to quit it, but
defends her nest and eggs with great courage and perseverance,
puffing out her feathers and hissing like an angry kitten; in some
counties, indeed, she goes by the name of 'Billy Biter' among bird-
nesting boys, from a vivid remembrance of certain impressions on
their fingers. A female that had taken possession of a small wooden
box hung up against an out-building, into which she had carried
abundance of material for her nest, and in the midst of which she
was then sitting upon her numerous eggs, allowed herself to be
carried into a house for examination, and when the box was
replaced in its former situation, did not desert her eggs, but hatched
them and reared her young."
The nest is generally built in a hole in some tree, in many instances
excavated by the building birds themselves; and frequent and fierce
are the battles that take place between the different couples, relative
to the possession of a particularly desirable spot. Within this cavity, a
comfortable bed of hair, moss, or feathers is arranged for the
reception of the eggs, eight or ten in number, which are white, with
spots of rust-red, and about seven lines and a half long, and six in
diameter.
Sometimes this bird selects very whimsical situations for a nest.
Bishop Stanley, in his "Familiar History of Birds," relates that "A pair
of Titmice (Parus cæruleus) built their nest in the upper part of an
old pump, fixing it on the pin on which the handle worked. It
happened that during the time of building and laying the eggs the
pump had not been in use; when again set going the female was
sitting, and it was naturally supposed that the motion of the pump-
handle would drive her away. The young brood were, however,
hatched safely, without any other misfortune than the loss of a part
of the tail of the sitting bird, which was rubbed off by the friction of
the pump-handle. The opening for a pump-handle seems, indeed, to
be a favourite spot, notwithstanding its danger, as we knew of
another pair of Titmice, who for several days persevered in inserting,
close upon the point of the handle, the materials for a nest, though
every time the handle was raised they were either crushed or forced
out, till the patience of the persevering little builders was fairly
exhausted."
In the "Journal of a Naturalist" is the following interesting notice of
the Blue Tit:—"I was lately exceedingly pleased in witnessing the
maternal care and intelligence of this bird; the poor thing had its
young ones in the hole of a wall, and the nest had been nearly all
drawn out of the crevice by the paw of a cat, and part of its brood
devoured. In re-visiting its home the bird discovered some of its
nestlings still alive, though wrapped up and hidden in the tangled
moss and feathers of their bed, and it then drew the whole of the
nest back into the place from whence it had been taken, unrolled
and re-settled the remaining little ones, fed them with the usual
attentions, and finally succeeded in rearing them. The parents of
even this reduced family laboured with great perseverance to supply
the wants of their progeny, one or other of them bringing a grub,
caterpillar, or some insect, at intervals of less than a minute during
the day, and probably in the earlier part of the morning more
frequently. Now if we allow that they brought food to the hole every
minute for fourteen hours, and provided for their own wants also, it
will admit, perhaps, a total of a thousand grubs a day for the
requirements of one, and that a diminished brood, and afford some
adequate comprehension of the infinite number requisite for the
summer nutriment of our soft-billed birds, and the great distances
gone over by such as have young ones, in their numerous trips from
hedge to tree in the hours specified when they have full broods to
support."
"In winter," says Macgillivray, "the Blue Tit may be occasionally seen
about the farm yard, where it finds, when other food fails, a supply
of oat or wheat seeds, which it jerks from their husks with its
wedge-like bill. It also frequents the doors and dunghills, to pick up
a bit of suet, or nibble a morsel of flesh; and where carrion is kept, it
is often seen to help itself to a share. Often, at this season too, you
may find it clinging to a wall, and digging at the loose plaster, to get
at the insects or pupæ concealed behind. It will even make
occasional excursions into the stubble near hedges or woods; and, in
short, being in a manner omnivorous, it manages to get through the
cold part of the year as well as its neighbours. It is accused of
attacking other small birds, and splitting their skulls, but I have
neither seen it do so, nor met with any other person who has; and
we know how, when any assertion of the kind, however incredible,
has been made, all the ornithologists catch the cry. It reposes in
holes in walls, or among ivy, and seems to suffer less in severe frosts
than most birds."
The song of the Blue Tits is a most insignificant performance, and
their call-note a single shrill chirp. In other respects, however, they
are in no respect inferior to other members of their family. In
disposition they are lively, bold, and adventurous, and, were they a
little larger, would probably assail enemies twice their own size, at
whom they can, as it is, only ruffle up their feathers, and express, by
vehement pecks and gesticulations, the pugnacious inclinations they
cannot otherwise indulge. During the spring they live in pairs, in the
summer in families, and in autumn associate in large flocks before
commencing their winter excursions. Naumann tells us that previous
to setting forth, these flocks assemble upon the tops of trees, calling
incessantly to one another, as though each wished to induce its
companions to set the example by commencing the unwonted flight.
One after another rises into the air and makes a start, but finding
that the rest have not resolution to follow, at once returns to his
former perch, until at last all take flight simultaneously; but even
when once fairly off, a mere trifle, such as a hat thrown upwards,
will often cause them to drop heavily and precipitately to the
ground. This unusual behaviour proceeds from the terror with which
they regard the approach of any bird of prey, as they are well aware
that in flying over any open country their inferior powers of wing
place them completely at the mercy of such assailants. For this
reason, when journeying to any distance, the flocks of Blue Tits
usually rise to a great height before proceeding on their perilous
journey.

THE AZURE TIT.

The AZURE TIT (Parus cyaneus) is considerably larger than the last-
mentioned species. The upper part of the body is light blue, the
head and under side are white, the nape and wings deep blue, the
latter adorned with a broad white band, and tipped with white; the
eye is dark brown, the beak greyish black, and the foot lead-grey.
This species is from five inches and a quarter to six inches long, and
nine and a half broad. The Azure Tit is spread over the eastern part
of Siberia, and from thence wanders annually over some portions of
Europe.
"This beautiful Tit," says Mr. Gould, "is a native of Siberia, whence it
frequently strays into the northern parts of Europe, such as Russia
and Poland, and it has been known to penetrate as far south as
Germany. Like the rest of its family it dwells in woods and forests,
generally in the most retired parts; it, therefore, is not to be
wondered at that its history is shrouded in obscurity, when we
consider how little intercourse naturalists have had with the remote
countries that it inhabits. Like the rest of its race, the sexes of the
Azure Tit offer little or no difference in the colour of the plumage.
Nothing is known respecting nest or eggs."

THE SIBERIAN TIT.

The SIBERIAN TIT (Parus Sibericus) is, like the last-mentioned species,
an inhabitant of the most northern parts of Europe and Asia. The
upper surface of this bird is of a deep ash-colour, tinged on the back
with brown; the quills, secondaries, and tail-feathers edged with
white; throat black; cheeks and upper part of the chest pure white;
under parts greyish white, washed with rufous on the flanks; bill and
tarsi lead-colour.
The Siberian Tit is exceedingly rare in Europe. It migrates in winter
to some of the provinces of Russia, and has been found in Sweden.
Mr. Lloyd informs us that it is plentiful in Lapland; that the greater
portion are stationary all the year round; and that at Mauno, in
latitude 68° 35´, it is almost the only bird to be found during the
winter.
"The Siberian Titmouse," says M. Malm, "is not only most fearless,
but possessed of an extraordinary degree of curiosity, and I have
often had the greatest enjoyment in watching its movements. On
one occasion I stood for half an hour under a thick spruce pine tree,
on the look-out for one of these birds, which I heard chattering in
the branches above me, but without being able to get sight of it. At
length, however, it left its perch on the top of the tree, and, to my
great astonishment, as I was still standing at the foot of the same
tree, with the gun under my arm, it descended with the rapidity of
an arrow, and took post on the barrel, near the muzzle! Here it
remained a long while, and it was not till I had driven it away with
my hand that I was enabled to shoot it.
"On another occasion, when out for the purpose of shooting, my gun
being charged with large shot, I met with a Siberian Titmouse; and,
whilst occupied in changing the shot, it came so very near me that I
was enabled, without difficulty, to knock it down with the ramrod of
my gun. This bird makes its nest in a hollow pine tree. The under
portion of it consists of moss, which, without any kind of
arrangement, is stuffed into the hole. Above this again, is a good
portion of the hair of the lemming; at times, indeed, pieces of the
skin of that animal. The eggs, which are from seven to nine in
number, are white, and marked with light red spots and blotches. In
shape they resemble those of the Common Creeper."

THE MARSH TIT.

The MARSH TIT (Parus palustris) is of a reddish grey on the upper
part of the body, and greyish white beneath; the head, as far as the
nape, is deep black, the chin greyish black, and the region of the
chest white. The eye is dark brown, the beak black, and the foot
lead-grey. The body is four inches and a half long, and the span of
the wings eight inches; the wing measures two inches and a half,
and the tail two inches.
The Marsh Tit inhabits the central portions of Europe. In the extreme
south and north it is replaced by nearly allied species. Everywhere
this bird frequents marshy localities, low-lying meadows, and moist
woodland districts, preferring clumps of bushes or willows to lofty
trees. Such as inhabit Great Britain remain throughout the entire
year, but those occupying more northern latitudes wander farther
south at the approach of winter.
Mr. Yarrell informs us that the Marsh Tit is common about London,
and with the Blue, Cole, Long-tailed, and Great Tits, has been
observed in Kensington Gardens, and that these birds are probably
attracted to this spot by the insect food to be found about old trees
in various stages of decay, a London atmosphere being unfavourable
to healthy vegetation.
"The Marsh Tit," he tells us, "from London westward may be traced
to Cornwall and Wales." In Ireland, according to Mr. Thompson, "this
bird has been killed in the Phœnix Park near Dublin, in the county of
Kildare, in the vicinity of Belfast, and in the county of Donegal; from
London northward through Essex, Suffolk, Norfolk, and Lincolnshire."
It is also abundant in Derbyshire and Yorkshire; it is found in
Durham and Northumberland; and Mr. Macgillivray saw it near
Edinburgh. In his work on "British Birds" he says:—"This species is
not nearly so common in the southern districts of Scotland as the
Cole Tit, and I am not aware of its having been met with farther
north than Fifeshire. Although named the Marsh Tit, it does not
confine itself to marshy places, but examines the trees and bushes
growing in the driest soil, as well as those of swampy ground; and I
have seen it alight on herbaceous plants, especially thistles. Its flight
is rapid and undulated, all its motions are quick and abrupt, and it
creeps along the twigs, flutters, and throws itself into all sorts of
positions. Its food consists chiefly of insects, but in autumn and
winter it also eats the seeds of various syngenesian and other
plants, and will pick at the flesh of a dead animal. It remains all the
year with us, and does not seem to shift its quarters much. Its
ordinary cry is a shrill cheep, but it also emits a variety of chattering
notes, and in spring has a kind of song, which may be expressed by
the syllables 'Chicka, chicka, chee!' Towards the end of the season
the little flocks disperse, separate from the individuals of other
species with which they have associated in winter, and betake
themselves to the dense woods, or to the marshy wooded borders of
streams and pools, the chief attraction to which seems to be the
decayed willows, of which the crevices afford an abundant supply of
insect food."
Montague remarks that "the eggs of all the species of Titmouse
whose eggs are known are similar in colour, and only to be
distinguished from each other by size and weight. Those of the
Nuthatch, Creeper, Wren, Yellow Wren, Wood Wren, and Chiffchaff
all agree in their markings, and are so like those of the Titmice that
it is scarcely possible to separate them with certainty if once mixed
together. It is somewhat remarkable that all these birds breed in
holes, or make a covered nest."
The nest is usually built in hollow trees, the decayed parts of which,
as Colonel Montague informs us, it excavates artfully, carrying the
chips in its bill to some distance. It always works downwards, and
makes the bottom of its excavation, intended for the reception of the
nest, larger than the entrance. The nest itself is compactly formed of
moss and wool, lined with the soft seed-down of the willow.
The first brood consists of from eight to twelve, and the second of
from six to nine eggs. These are seven lines and a half long, and six
broad. The shell is white, spotted with red.

THE CAROLINA TITMOUSE.

The CAROLINA TITMOUSE (Parus Carolinensis), an American species, has
the bill black, the iris dark brown, and the feet bluish grey. The
whole upper part of the head and the hind neck are pure black, as is
a large patch on the throat and fore neck. Between these patches of
black there is a band of greyish white from the base of the bill down
the side of the neck, becoming broader and greyer behind. The back
and wing-coverts are ash-grey, tinged with brown; quills brown,
margined with greyish blue, as is the tail, which is more tinged with
grey; lower parts greyish white, tinged with brown; the sides more
deeply tinted. The length of this bird is four inches and a half, extent
of wings six inches. The female is similar to the male, but somewhat
fainter in its tints.
The Carolina Titmouse is a constant inhabitant of the Southern
States of North America, extending from the lower parts of Louisiana
through the Floridas, as far as the borders of the Roanoke River,
reaching eastward as far as the State of New Jersey. In general it is
found only in the immediate vicinity of ponds and deep marshy and
moist swamps; it is rarely seen during the winter in greater numbers
than one pair together, and frequently singly, whereas the Black-cap
Titmouse, which this species much resembles, moves in flocks
during the whole winter, frequenting orchards, gardens, or the
hedges and trees along the roads, entering the villages, and coming
to the wood piles of the farmers, whereas the Southern species is
never met with in such places at any time of the year, and is at all
seasons a shyer bird. The Carolina Titmouse breeds in the holes
abandoned by the Brown-headed Nuthatch, but we are as yet not
well informed concerning either its eggs or its nest.

THE BLACK-CAP TITMOUSE.

The BLACK-CAP TITMOUSE (Parus atricapillus), likewise an American
species, has the bill brownish black, the iris dark brown, and the feet
greyish blue, as are the claws. The whole upper part of the head
and hind neck are pure black, as is a large patch on the throat and
fore neck. Between these patches of black is a band of pure white,
from the base of the bill down the sides of the neck, becoming
broader behind, and encroaching on the back, which, with the wing-
coverts, is ash-grey, tinged with brown. The quills are dark greyish
brown, margined with bluish white, the secondaries being so broadly
margined as to leave a conspicuous white dash on the wing. Tail
same as wings, and the feathers similarly edged; lower parts
brownish white, the sides pale yellowish brown. Length of body, five
inches and a half; length of wing, three inches and seven-eighths.
The female is similar to the male.
The opinion generally entertained concerning the extensive range of
the Black-cap Titmouse has, in all probability, arisen from its great
similarity to the species last described. In reality the Black-cap is
rarely observed further south than the middle portions of Maryland;
westward of the Alleghanies it extends as far as Kentucky in winter,
but at the approach of spring returns northward.
Hardy, smart, restless, industrious, and frugal, the Black-cap
Titmouse ranges through the forest during the summer, and retiring
to its more secluded parts, as if to ensure a greater degree of quiet,
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