us/form/irs/ty2009

loading…

us/form/irs/ty2009 — Axiom

(i1040gi)(page-2)Page 2#

Dear Taxpayer, A Message From the Commissioner As another tax season begins, the IRS wants to make filing and paying your taxes as quick and easy as possible. We are trying to see things from your perspective so we can improve the quality and kinds of service we provide you. We want to help you successfully navigate a highly complex tax code and pay what you owe under the law—not a penny more, or a penny less. The American people who play by the rules every day further expect the IRS to vigorously enforce the tax law. Rest assured, we are pursuing those trying to evade paying their taxes. I also want to take this opportunity to make a pitch for e-file. If you received this 1040 package in the mail, the odds are that you are not enjoying the benefits of e-file. However, filing your taxes online was never easier. E-file is fast, secure, accurate, and taxpayers electing direct deposit can get their refunds in as little as 10 days. Therefore, you might want to give e-file a second look. For lower-income taxpayers and the elderly who don’t have access to a home computer and the Internet, there are thousands of convenient volunteer sites across the nation standing ready to prepare your return for free and e-file it to the IRS. Call our toll-free number at 1-800-829-1040 to find the one nearest to you. It is also important that taxpayers receive every tax credit for which they are eligible. This could mean extra money in your pocket as the American Recovery and Reinvestment Act created a number of new credits and expanded some existing ones. For example, qualifying taxpayers who bought a home in 2009 can claim a credit of up to $8,000 on either their 2008 or 2009 return. And the American Opportunity Tax Credit provides financial assistance of up to $2,500 to help offset tuition costs and other expenses for individuals pursuing a college education. In addition, the Earned Income Tax Credit was increased for families with three or more children, while the marriage penalty was reduced. Eligibility for the Additional Child Tax Credit also increased, meaning millions more low-income earners can claim it. If you need any more information or have questions about taxes or tax credits, please visit us online at www.irs.gov, or call us toll-free at 1-800-829-1040. We are here to help you. Sincerely, Douglas H. Shulman The IRS Mission Provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. - 2 -

(i1040gi)(page-3)Page 3#

Table of Contents Contents Page Contents Page Department of the IRS Customer Service Standards . . . . . . . . 4 Payments . . . . . . . . . . . . . . . . . . . . . . . 46 Treasury Help With Unresolved Tax Issues 2009 Earned Income Credit (EIC) Internal (Taxpayer Advocate Service) . . . . . . . . . 4 Table . . . . . . . . . . . . . . . . . . . . . . . . 55 Revenue Service Suggestions for Improving the IRS Refund . . . . . . . . . . . . . . . . . . . . . . . . . 72 (Taxpayer Advocacy Panel) . . . . . . . . . . 4 Amount You Owe . . . . . . . . . . . . . . . . 74 IRS e-file . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Third Party Designee . . . . . . . . . . . . . . 75 What’s New . . . . . . . . . . . . . . . . . . . . . . . . 6 Sign Your Return . . . . . . . . . . . . . . . . . 75 Filing Requirements . . . . . . . . . . . . . . . . . . 7 Assemble Your Return . . . . . . . . . . . . . 76 Do You Have To File? . . . . . . . . . . . . . . 7 2009 Tax Table . . . . . . . . . . . . . . . . . . 77 When and Where Should You File? . . . . 8 2009 Tax Computation Worksheet . . . . 89 Where To Report Certain Items General Information . . . . . . . . . . . . . . . . . 90 From 2009 Forms W-2, 1098, and 1099 . . . . . . . . . . . . . . . . . . . . . . . . . 10 Refund Information . . . . . . . . . . . . . . . 93 Tax Return Page Reference . . . . . . . . . 12 What Is TeleTax? . . . . . . . . . . . . . . . . . 93 Line Instructions for Form 1040 . . . . . . . . 14 Calling the IRS . . . . . . . . . . . . . . . . . . . 95 Name and Address . . . . . . . . . . . . . . . . 14 Quick and Easy Access to Tax Help and Tax Products . . . . . . . . . . . . . . . 96 Social Security Number (SSN) . . . . . . . 14 Disclosure, Privacy Act, and Paperwork Presidential Election Campaign Fund . 14 Reduction Act Notice . . . . . . . . . . . . . . 97 Filing Status . . . . . . . . . . . . . . . . . . . . . 14 Order Form for Forms and Publications . 99 Exemptions . . . . . . . . . . . . . . . . . . . . . 16 Major Categories of Federal Income Income . . . . . . . . . . . . . . . . . . . . . . . . . 21 and Outlays For Fiscal Year 2008 . . . 100 Adjusted Gross Income . . . . . . . . . . . . 29 2009 Tax Rate Schedules . . . . . . . . . . . . 101 Tax and Credits . . . . . . . . . . . . . . . . . . 35 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 Other Taxes . . . . . . . . . . . . . . . . . . . . . 45 - 3 -

(i1040gi)(page-4)Page 4#

IRS Customer Service Standards At the IRS, our goal is to continually improve the quality of our services. To achieve that goal, we have developed customer service standards in the following areas. ●Access to information. ●Accuracy. ●Prompt refunds. ●Canceling penalties. ●Resolving problems. ●Simpler forms. ●Easier filing and payment options. If you would like information about the IRS standards and a report of our accomplishments, see Pub. 2183. Suggestions for Improving the IRS The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The panel is Taxpayer Advocacy Panel demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. To learn more about the TAP, go to www.improveirs.org or call 1-888-912-1227 toll-free. Help With Unresolved Tax Issues The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving problems with the IRS, or who believe that an IRS system or procedure is not working as it should. Here are seven things every taxpayer should know about TAS: Taxpayer Advocate Service 7. You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www.taxtoolkit.irs.gov. 1. TAS is your voice at the IRS. 2. Our service is free, confidential, and tailored to meet your needs. 3. You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just is not working as it should. 4. TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. This includes businesses as well as individuals. 5. TAS employees know the IRS and how to navigate it. We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. 6. TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. You can call your local advocate, whose number is in your phone book, in Publication 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www.irs.gov/advocate. You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Low Income Taxpayer Clinics (LITCs) The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. LITCs are independent from the IRS. Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or for a small fee. If an individual’s native language is not English, some clinics can provide information in certain other languages about taxpayer rights and responsibilities. For more information, see Publication 4134, Low Income Taxpayer Clinic List. This publication is available at www.irs.gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. - 4 -

(i1040gi)(page-5)Page 5#

Free File Fillable Forms With Free File Fillable Forms: The VITA Program offers free tax help for low to moderate income (under $49,000 in adjusted gross income) taxpayers who cannot prepare their own returns. The Tax Counseling for the Elderly (TCE) program provides free tax help to people age 60 and older. ● There are no income requirements so everyone is eligible, Last year more than 92 million Americans filed their returns electronically. Why? ●Faster refunds—in as little as 10 days with Direct Deposit. ●Easier filing since there are no paper returns to mail. ●Available 24/7. ●Quick notification of receipt of your return. ●Freedom to file now and pay later. ●Help the environment by saving paper. www.irs.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms if you should choose to file a paper return. Three Options for e-filing your returns—quickly, safely and easily. If your adjusted gross income was $57,000 or less in 2009, you can electronically file your taxes at no cost by using Free File. ●Confidence since the IRS uses the most secure technology available to safeguard your personal information. In addition to the benefits above, you’ll also get greater accuracy since returns are checked for common errors—in fact, e-file averages a 1% or less error rate—far lower than the 20% associated with paper returns. e-file is available through a network of trusted providers—including popular types of off-the-shelf tax preparation software (you’ll find a listing at www.irs.gov/efile)—as well as professional tax preparers. e-filing your return can be free so be sure to shop around before choosing a preparer or tax software. Find out more at www.irs.gov. Many states also offer e-filing. If you qualify, Free File gives you all the benefits of e-file and it’s available in English and Spanish. If you’ve filed paper returns in the past without the help of a tax preparer, then Free File Fillable Forms may be for you. ● It is easy to use since it offers the most commonly filed IRS forms, ● It performs basic math calculations, and ● It is available only at www.irs.gov and only for a federal tax return. To use Free File, simply log on to www.irs.gov. - 5 -

(i1040gi)(page-6)Page 6#

What’s New ing jointly or qualifying widow(er)). If • Two children lived with you and you What’s New for 2009 your spouse was covered by a retirement earned less than $40,295 ($45,295 if mar- plan, but you were not, you may be able to ried filing jointly), Making work pay credit. If you have take an IRA deduction if your 2009 modi- • One child lived with you and you earned income from work, you may be able fied AGI is less than $176,000. See pages earned less than $35,463 ($40,463 if mar- to take this credit. It is 6.2% of your earned 31 and 32 for details and exceptions. ried filing jointly), or income but cannot be more than $400 ($800 if married filing jointly). See page • A child did not live with you and you Deduction for motor vehicle taxes. If you 47. earned less than $13,440 ($18,440 if mar- bought a new motor vehicle after February ried filing jointly). 16, 2009, you may be able to deduct any Government retiree credit. You may be state or local sales or excise taxes on the able to take this credit if you get a govern- The maximum AGI you can have and purchase. In states without a sales tax, you ment pension or annuity, but it reduces any still get the credit also has increased. You may be able to deduct certain other taxes or making work pay credit. See page 47. may be able to take the credit if your AGI is fees instead. Take the deduction on Sched- Economic recovery payment. Any eco- less than the amount in the above list that ule A if you are itemizing deductions and nomic recovery payment you received is applies to you. The maximum investment are not electing to deduct state and local not taxable for federal income tax pur- income you can have and still get the credit general sales taxes. If you are not itemizing poses, but it reduces any making work pay has increased to $3,100. See page 48. deductions, these taxes increase your stan- credit or government retiree credit. See dard deduction and are claimed on Sched- pages 29 and 47. Divorced or separated parents. A noncus- ule L. See the instructions for line 40a todial parent claiming an exemption for a beginning on page 35. Cash for clunkers. A $3,500 or $4,500 child can no longer attach certain pages voucher or payment made for such a First-time homebuyer credit. The credit from a divorce decree or separation agree- voucher under the CARS “cash for increases to as much as $8,000 ($4,000 if ment instead of Form 8332 if the decree or clunkers” program to buy or lease a new married filing separately) for homes bought agreement was executed after 2008. The fuel-efficient automobile is not taxable for after 2008 and before May 1, 2010 (before noncustodial parent must attach Form 8332 federal income tax purposes. July 1, 2010, if you entered into a written or a similar statement signed by the custo- binding contract before May 1, 2010). You Buying U.S. Series I Savings Bonds with dial parent and whose only purpose is to can choose to claim the credit on your 2009 your refund. You can now receive up to release a claim to exemption. See page 18. return for a home you bought in 2010 that $5,000 of U.S. Series I Savings Bonds as qualifies for the credit. See page 72. part of your income tax refund without set- Qualifying child definition revised. The ting up a TreasuryDirect® account in ad- following changes to the definition of a You generally must repay any credit vance. For more details, see Form 8888. qualifying child apply. you claimed for 2008 if you sold your home • To be your qualifying child, a child in 2009 or the home ceased to be your main Unemployment compensation. You do not must be younger than you unless the child home in 2009. See the instructions for line have to pay tax on unemployment compen- is permanently and totally disabled. 60 on page 46. sation of up to $2,400 per recipient. Amounts over $2,400 are still taxable. See • A child cannot be your qualifying Credit for nonbusiness energy property. page 27. child if he or she files a joint return, unless You may be able to take this credit for qual- the return was filed only as a claim for re- ifying energy saving items for your home COBRA subsidy. The 65% subsidy for fund. placed in service in 2009. See the instruc- payment of COBRA health care coverage • If the parents of a child can claim the tions for line 52 on page 45. continuation premiums is not taxable for child as a qualifying child but no parent so federal income tax purposes. Credits increased. The following credits claims the child, no one else can claim the have increased for some people. Home mortgage principal reductions. Any child as a qualifying child unless that Pay-for-Performance Success Payments person’s AGI is higher than the highest • Additional child tax credit (line 65). that reduce the principal balance of your AGI of any parent of the child. See Form 8812. home mortgage under the Home Afforda- • Your child is a qualifying child for • Residential energy efficient property ble Modification Program are not taxable. purposes of the child tax credit only if you credit (line 52). See Form 5695. can and do claim an exemption for him or American opportunity credit. The maxi- Standard mileage rates. The 2009 rate for her. mum Hope education credit has increased business use of your vehicle is 55 cents a to $2,500 for most taxpayers. The increased mile. The 2009 rate for use of your vehicle Tax on child’s investment income. The credit is now called the American opportu- to get medical care or to move is 24 cents a amount of taxable investment income a nity credit. Part of the credit is now refund- mile. child can have without it being subject to able for most taxpayers. Claim that part on tax at the parent’s rate has increased to line 66. Claim any other education credits Personal casualty and theft loss limit. $1,900. See Form 8615 on page 38. on line 49. See pages 40 and 72. Each personal casualty or theft loss is lim- ited to the excess of the loss over $500 for Alternative minimum tax (AMT) Elective salary deferrals. The maximum 2009. In addition, the 10% of AGI limit exemption amount increased. The AMT amount you can defer under all plans is generally continues to apply to the net loss. exemption amount has increased to generally limited to $16,500 ($11,500 if $46,700 ($70,950 if married filing jointly Earned income credit (EIC). The EIC has you have only SIMPLE plans; $19,500 for or a qualifying widow(er); $35,475 if mar- increased for people with three or more section 403(b) plans if you qualify for the ried filing separately). children and for some married couples fil- 15-year rule). The catch-up contribution ing jointly. You may be able to take the IRA deduction expanded. You may be limit for individuals age 50 or older at the EIC if: able to take an IRA deduction if you were end of the year has increased to $5,500 (ex- covered by a retirement plan and your 2009 • Three or more children lived with you cept for section 401(k)(11) plans and modified adjusted gross income (AGI) is and you earned less than $43,279 ($48,279 SIMPLE plans, for which this limit remains less than $65,000 ($109,000 if married fil- if married filing jointly), unchanged). - 6 -

(i1040gi)(page-7)Page 7#

Limit on exclusion of gain on sale of main • A child did not live with you and you Expiring tax benefits. The following bene- home. In certain cases, gain from the sale earned less than $13,460 ($18,470 if mar- fits are scheduled to expire and will not be of your main home is no longer excludable ried filing jointly). available for 2010. from income if it is allocable to periods af- • Deduction for educator expenses in The maximum AGI you can have and ter 2008 when neither you nor your spouse figuring AGI. still get the credit also has increased. You (or your former spouse) used the property • Tuition and fees deduction in figuring may be able to take the credit if your AGI is as a main home. See Pub. 523. AGI. less than the amount in the above list that applies to you. The maximum investment Electric vehicle credits. You may be able • Increased standard deduction for real income you can have and still get the credit to take a credit for: estate taxes or net disaster loss. is still $3,100. • A plug-in electric drive motor vehicle • Itemized deduction or increased stan- placed in service in 2009 (see Form 8936), dard deduction for state or local sales or ex- IRA deduction expanded. You may be cise taxes on the purchase of a new motor • A plug-in electric vehicle bought after able to take an IRA deduction if you were vehicle. February 17, 2009 (see Form 8834), or covered by a retirement plan and your 2010 modified AGI is less than $66,000 • Deduction for state and local sales • Conversion of a vehicle to a plug-in ($109,000 if married filing jointly or quali- taxes. electric drive motor vehicle placed in serv- fying widow(er)). If your spouse was cov- ice after February 17, 2009 (see Form • The exclusion from income of up to ered by a retirement plan, but you were not, 8910). $2,400 in unemployment compensation. you may be able to take an IRA deduction • The exclusion from income of quali- Certain tax benefits for Midwestern if your 2010 modified AGI is less than fied charitable distributions. disaster areas expired. Certain tax benefits $177,000. • Government retiree credit. for Midwestern disaster areas have expired, Recapture of first-time homebuyer credit. including special charitable contribution • District of Columbia first-time If you claimed the first-time homebuyer rules and the election to use your 2007 homebuyer credit (for homes purchased af- credit for a home you bought in 2008, you earned income to figure your 2008 EIC and ter 2009). generally must begin repaying it in 2010. additional child tax credit. See Pub. • Extra $3,000 IRA deduction for em- See Form 5405 for details. 4492-B. ployees of bankrupt companies. Roth IRAs. Half of any income that results • Certain tax benefits for Midwestern Recovery rebate credit expired. This from a rollover or conversion to a Roth IRA disaster areas, including the additional ex- credit has expired and does not apply for from another retirement plan in 2010 is in- emption amount if you provided housing 2009. cluded in income in 2011, and the other for a person displaced by the Midwestern Mailing your return. You may be mailing half in 2012, unless you elect to include all storms, tornadoes, or flooding. your return to a different address this year of it in 2010. In addition, for any tax year Personal exemption and itemized because the IRS has changed the filing lo- beginning after 2009, you can make a qual- deduction phaseouts ended. For 2010, tax- cation for several areas. If you received an ified rollover contribution to a Roth IRA payers with AGI above a certain amount envelope with your tax package, please use regardless of the amount of your modified will no longer lose part of their deduction it. Otherwise, see Where Do You File? on AGI. for personal exemptions and itemized de- the back cover. Alternative minimum tax (AMT) ductions. exemption amount. The AMT exemption Allowance of certain personal credits amount is scheduled to decrease to $33,750 against the AMT. The allowance of the What’s New for 2010 ($45,000 if married filing jointly or a quali- following personal credits against the AMT fying widow(er); $22,500 if married filing Earned income credit (EIC). You may be has expired. separately). able to take the EIC if: • Credit for child and dependent care Domestic production activities income. • Three or more children lived with you expenses. The percentage rate for 2010 increases to and you earned less than $43,352 ($48,362 • Credit for the elderly or the disabled. 9%. However, the deduction is reduced if if married filing jointly), • Lifetime learning credit. you have oil-related qualified production • Two children lived with you and you activities income. • Mortgage interest credit. earned less than $40,363 ($45,373 if mar- ried filing jointly), • Credit for nonbusiness energy prop- Personal casualty and theft loss limit re- erty. • One child lived with you and you duced. Each personal casualty or theft loss earned less than $35,535 ($40,545 if mar- is limited to the excess of the loss over • District of Columbia first-time ried filing jointly), or $100 (instead of $500). homebuyer credit. These rules apply to all U.S. citizens, regardless of where they live, and resident aliens. Filing Have you tried IRS e-file? It’s the fastest way to get your refund and it’s free if you are eligible. Visit www.irs.gov for details. Requirements Even if you do not otherwise • Refundable American opportunity have to file a return, you should credit. Do You Have To File? file one to get a refund of any • First-time homebuyer credit. TIP Use Chart A, B, or C to see if you must file federal income tax withheld. • Refundable credit for prior year a return. U.S. citizens who lived in or had You should also file if you are eligible for minimum tax. income from a U.S. possession should see any of the following credits. • Health coverage tax credit. Pub. 570. Residents of Puerto Rico can use • Making work pay credit. TeleTax topic 901 (see page 94) to see if Exception for certain children under age • Government retiree credit. they must file. 19 or full-time students. If certain condi- • Earned income credit. tions apply, you can elect to include on • Additional child tax credit. your return the income of a child who was - 7 -

(i1040gi)(page-8)Page 8#

under age 19 at the end of 2009 or was a will be charged from the original due date of the return on any unpaid tax. You must full-time student under age 24 at the end of When and Where attach a statement to your return showing 2009. To do so, use Form 8814. If you that you meet the requirements. If you are make this election, your child does not have Should You File? still unable to file your return by the end of to file a return. For details, use TeleTax File Form 1040 by April 15, 2010. If you the 2-month period, you can get an addi- topic 553 (see page 94) or see Form 8814. file after this date, you may have to pay tional 4 months if, no later than June 15, interest and penalties. See page 92. 2010, you file Form 4868. This 4-month A child born on January 1, 1986, is con- If you were serving in, or in support of, extension of time to file does not extend the sidered to be age 24 at the end of 2009. Do the U.S. Armed Forces in a designated time to pay your tax. See Form 4868. combat zone or contingency operation, you not use Form 8814 for such a child. can file later. See Pub. 3 for details. Private Delivery Services See the back cover for filing instructions Resident aliens. These rules also apply if and addresses. You can use certain private delivery serv- you were a resident alien. Also, you may ices designated by the IRS to meet the qualify for certain tax treaty benefits. See What if You Cannot File on ‘‘timely mailing as timely filing/paying’’ Pub. 519 for details. Time? rule for tax returns and payments. These private delivery services include only the You can get an automatic 6-month exten- Nonresident aliens and dual-status aliens. following. sion if, no later than the date your return is These rules also apply if you were a nonres- due, you file Form 4868. For details, see • DHL Express (DHL): DHL Same Day ident alien or a dual-status alien and both of Form 4868. Service. the following apply. • Federal Express (FedEx): FedEx Pri- An automatic 6-month exten- ority Overnight, FedEx Standard Over- • You were married to a U.S. citizen or sion to file does not extend the night, FedEx 2Day, FedEx International time to pay your tax. See Form resident alien at the end of 2009. CAUTION ! Priority, and FedEx International First. 4868. • You elected to be taxed as a resident • United Parcel Service (UPS): UPS If you are a U.S. citizen or resident alien. Next Day Air, UPS Next Day Air Saver, alien, you may qualify for an automatic See Pub. 519 for details. UPS 2nd Day Air, UPS 2nd Day Air A.M., extension of time to file without filing UPS Worldwide Express Plus, and UPS Form 4868. You qualify if, on the due date Worldwide Express. of your return, you meet one of the follow- Specific rules apply to deter- ing conditions. mine if you are a resident alien, The private delivery service can tell you nonresident alien, or dual-status • You live outside the United States and CAUTION ! how to get written proof of the mailing alien. Most nonresident aliens Puerto Rico and your main place of busi- date. and dual-status aliens have different filing ness or post of duty is outside the United States and Puerto Rico. requirements and may have to file Form Private delivery services cannot 1040NR or Form 1040NR-EZ. Pub. 519 • You are in military or naval service on deliver items to P.O. boxes. duty outside the United States and Puerto discusses these requirements and other in- You must use the U.S. Postal Rico. formation to help aliens comply with U.S. CAUTION ! Service to mail any item to an tax law, including tax treaty benefits and This extension gives you an extra 2 IRS P.O. box address. special rules for students and scholars. months to file and pay the tax, but interest Chart A—For Most People AND at the end of 2009 THEN file a return if your gross IF your filing status is . . . you were* . . . income** was at least . . . under 65 $9,350 Single 65 or older 10,750 under 65 (both spouses) $18,700 Married filing jointly*** 65 or older (one spouse) 19,800 65 or older (both spouses) 20,900 Married filing separately (see page 15) any age $3,650 under 65 $12,000 Head of household (see page 15) 65 or older 13,400 Qualifying widow(er) with dependent child under 65 $15,050 (see page 16) 65 or older 16,150 *If you were born on January 1, 1945, you are considered to be age 65 at the end of 2009. **Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2009 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. ***If you did not live with your spouse at the end of 2009 (or on the date your spouse died) and your gross income was at least $3,650, you must file a return regardless of your age. - 8 -

(i1040gi)(page-9)Page 9#

Chart B—For Children and Other Dependents (See the instructions for line 6c that begin on page 17 to find out if someone can claim you as a dependent.) If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return. In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income. Single dependents. Were you either age 65 or older or blind? No. You must file a return if any of the following apply. • Your unearned income was over $950. • Your earned income was over $5,700. • Your gross income was more than the larger of— • $950, or • Your earned income (up to $5,400) plus $300. Yes. You must file a return if any of the following apply. • Your unearned income was over $2,350 ($3,750 if 65 or older and blind). • Your earned income was over $7,100 ($8,500 if 65 or older and blind). • Your gross income was more than the larger of— • $2,350 ($3,750 if 65 or older and blind), or • Your earned income (up to $5,400) plus $1,700 ($3,100 if 65 or older and blind). Married dependents. Were you either age 65 or older or blind? No. You must file a return if any of the following apply. • Your unearned income was over $950. • Your earned income was over $5,700. • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. • Your gross income was more than the larger of— • $950, or • Your earned income (up to $5,400) plus $300. Yes. You must file a return if any of the following apply. • Your unearned income was over $2,050 ($3,150 if 65 or older and blind). • Your earned income was over $6,800 ($7,900 if 65 or older and blind). • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. • Your gross income was more than the larger of— • $2,050 ($3,150 if 65 or older and blind), or • Your earned income (up to $5,400) plus $1,400 ($2,500 if 65 or older and blind). Chart C—Other Situations When You Must File You must file a return if any of the four conditions below apply for 2009. 1. You owe any special taxes, including any of the following. a. Alternative minimum tax. b. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. c. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself. d. Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. e. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. See the instructions for line 60 on page 46. f. Recapture taxes. See the instructions for line 44, that begin on page 37, and line 60, on page 46. 2. You received any advance earned income credit (EIC) payments from your employer. These payments are shown in Form W-2, box 9. 3. You had net earnings from self-employment of at least $400. 4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. - 9 -

(i1040gi)(page-10)Page 10#

Where To Report Certain Items From 2009 Forms W-2, 1098, and 1099 IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax return. Visit www.irs.gov/efile for details. If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 61. If you itemize your deductions and any state or local income tax withheld is shown on these forms, include the tax withheld on Schedule A, line 5, unless you elect to deduct state and local general sales taxes. Form Item and Box in Which It Should Appear Where To Report if Filing Form 1040 W-2 Wages, tips, other compensation (box 1) Form 1040, line 7 Allocated tips (box 8) See Wages, Salaries, Tips, etc. on page 21 Advance EIC payment (box 9) Form 1040, line 59 Dependent care benefits (box 10) Form 2441, Part III Adoption benefits (box 12, code T) Form 8839, line 22 Employer contributions to an Archer Form 8853, line 1 MSA (box 12, code R) Employer contributions to a health savings account Form 8889, line 9 (box 12, code W) W-2G Gambling winnings (box 1) Form 1040, line 21 (Schedule C or C-EZ for professional gamblers) 1098 Mortgage interest (box 1) Schedule A, line 10* Points (box 2) } Refund of overpaid interest (box 3) Form 1040, line 21, but first see the instructions on Form 1098* Mortgage insurance premiums (box 4) See the instructions for Schedule A, line 13* 1098-C Contributions of motor vehicles, boats, and Schedule A, line 17 airplanes 1098-E Student loan interest (box 1) See the instructions for Form 1040, line 33, on page 34* 1098-T Qualified tuition and related expenses See the instructions for Form 1040, line 34, on page 35, or Form 1040, (box 1) line 49, on page 40, but first see the instructions on Form 1098-T* 1099-A Acquisition or abandonment of secured property See Pub. 4681 1099-B Stocks, bonds, etc. (box 2) See the instructions on Form 1099-B Bartering (box 3) See Pub. 525 Aggregate profit or (loss) (box 11) Form 6781, line 1 1099-C Canceled debt (box 2) See Pub. 4681 1099-DIV Total ordinary dividends (box 1a) Form 1040, line 9a Qualified dividends (box 1b) See the instructions for Form 1040, line 9b, on page 22 Total capital gain distributions (box 2a) Form 1040, line 13, or, if required, Schedule D, line 13 Unrecaptured section 1250 gain (box 2b) See the instructions for Schedule D, line 19, that begin on page D-8 Section 1202 gain (box 2c) See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for Schedule D on page D-4 Collectibles (28%) gain (box 2d) See the instructions for Schedule D, line 18, on page D-8 Nondividend distributions (box 3) See the instructions for Form 1040, line 9a, on page 22 Investment expenses (box 5) Schedule A, line 23 Foreign tax paid (box 6) Form 1040, line 47, or Schedule A, line 8. But first see the instructions for line 47 on page 40. 1099-G Unemployment compensation (box 1) See the instructions for Form 1040, line 19, on page 27. State or local income tax refunds, credits, or See the instructions for Form 1040, line 10, that begin on page 23. If offsets (box 2) box 8 on Form 1099-G is checked, see the box 8 instructions. ATAA payments (box 5) Form 1040, line 21 Taxable grants (box 6) Form 1040, line 21* Agriculture payments (box 7) See the Instructions for Schedule F or Pub. 225* Market gain (box 9) See the Instructions for Schedule F * If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead. - 10 -

(i1040gi)(page-11)Page 11#

Form Item and Box in Which It Should Appear Where To Report if Filing Form 1040 1099-INT Interest income (box 1) See the instructions for Form 1040, line 8a, on page 22 Early withdrawal penalty (box 2) Form 1040, line 30 Interest on U.S. savings bonds and Treasury See the instructions for Form 1040, line 8a, on page 22 obligations (box 3) Investment expenses (box 5) Schedule A, line 23 Foreign tax paid (box 6) Form 1040, line 47, or Schedule A, line 8. But first see the instructions for line 47 on page 40. Tax-exempt interest (box 8) Form 1040, line 8b Specified private activity bond interest (box 9) Form 6251, line 13 1099-LTC Long-term care and accelerated death benefits See Pub. 525 and the Instructions for Form 8853 1099-MISC Rents (box 1) See the Instructions for Schedule E* Royalties (box 2) Schedule E, line 4 (for timber, coal, and iron ore royalties, see Pub. 544)* Other income (box 3) Form 1040, line 21* Nonemployee compensation (box 7) Schedule C, C-EZ, or F. But if you were not self-employed, see the instructions on Form 1099-MISC. Excess golden parachute payments (box 13) See the instructions for Form 1040, line 60, on page 46 Other (boxes 5, 6, 8, 9, 10, and 15b) See the instructions on Form 1099-MISC 1099-OID Original issue discount (box 1) } See the instructions on Form 1099-OID Other periodic interest (box 2) Early withdrawal penalty (box 3) Form 1040, line 30 Original issue discount on U.S. Treasury See the instructions on Form 1099-OID obligations (box 6) Investment expenses (box 7) Schedule A, line 23 1099-PATR Patronage dividends and other distributions from a Schedule C, C-EZ, or F or Form 4835, but first see the instructions on cooperative (boxes 1, 2, 3, and 5) Form 1099-PATR Domestic production activities deduction (box 6) Form 8903, line 21 Credits (boxes 7, 8, and 10) See the instructions on Form 1099-PATR Patron’s AMT adjustment (box 9) Form 6251, line 28 Deduction for small refiner capital costs or Schedule C, C-EZ, or F qualified refinery property (box 10) 1099-Q Qualified education program payments See the instructions for Form 1040, line 21, on page 29 1099-R Distributions from IRAs** See the instructions for Form 1040, lines 15a and 15b, that begin on page 24 Distributions from pensions, annuities, etc. See the instructions for Form 1040, lines 16a and 16b, that begin on page 25 Capital gain (box 3) See the instructions on Form 1099-R 1099-S Gross proceeds from real estate transactions (box Form 4797, Form 6252, or Schedule D. But if the property was your 2) home, see the Instructions for Schedule D to find out if you must report the sale or exchange. Report an exchange of like-kind property on Form 8824 even if no gross proceeds are reported on Form 1099-S. Buyer’s part of real estate tax (box 5) See the instructions for Schedule A, line 6, on page A-5* 1099-SA Distributions from health savings accounts (HSAs) Form 8889, line 14a Distributions from MSAs*** Form 8853 * If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead. ** This includes distributions from Roth, SEP, and SIMPLE IRAs. *** This includes distributions from Archer and Medicare Advantage MSAs. - 11 -

(i1040gi)(page-12)Page 12#

Form 1040 Department of the Treasury—Internal Revenue Service U.S. Individual Income Tax Return 2009 (99) IRS Use Only—Do not write or staple in this space. Label (See instructions on page 14.) Use the IRS label. Otherwise, please print or type. L A B E L

H E R E For the year Jan. 1–Dec. 31, 2009, or other tax year beginning , 2009, ending , 20 OMB No. 1545-0074 Your first name and initial Last name Your social security number If a joint return, spouse’s first name and initial Last name Spouse’s social security number Home address (number and street). If you have a P.O. box, see page 14. Apt. no. You must enter your SSN(s) above. City, town or post office, state, and ZIP code. If you have a foreign address, see page 14. Checking a box below will not change your tax or refund. Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 14) You Spouse Filing Status Check only one box. 1 Single 2 Married filing jointly (even if only one had income) 3 Married filing separately. Enter spouse’s SSN above and full name here. 4 Head of household (with qualifying person). (See page 15.) If the qualifying person is a child but not your dependent, enter this child’s name here. 5 Qualifying widow(er) with dependent child (see page 16) Exemptions If more than four dependents, see page 17 and check here 6a Yourself. If someone can claim you as a dependent, do not check box 6a . . . . . b Spouse . . . . . . . . . . . . . . . . . . . . . . . . Boxes checked on 6a and 6b c Dependents: (1) First name Last name (2) Dependent’s social security number (3) Dependent’s relationship to you (4) if qualifying child for child tax credit (see page 17) ✓ No. of children on 6c who: ● lived with you ● did not live with you due to divorce or separation (see page 18) Dependents on 6c not entered above d Total number of exemptions claimed . . . . . . . . . . . . . . . . . Add numbers on lines above Income Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld. If you did not get a W-2, see page 22. Enclose, but do not attach, any payment. Also, please use Form 1040-V. 7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a b Tax-exempt interest. Do not include on line 8a . . . 8b 9 a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a b Qualified dividends (see page 22) . . . . . . . 9b 10 Taxable refunds, credits, or offsets of state and local income taxes (see page 23) . . 10 11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11 12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 13 Capital gain or (loss). Attach Schedule D if required. If not required, check here 13 14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14 15 a IRA distributions . 15a b Taxable amount (see page 24) 15b 16 a Pensions and annuities 16a b Taxable amount (see page 25) 16b 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18 19 Unemployment compensation in excess of $2,400 per recipient (see page 27) . . . 19 20 a Social security benefits 20a b Taxable amount (see page 27) 20b 21 Other income. List type and amount (see page 29) 21 22 Add the amounts in the far right column for lines 7 through 21. This is your total income 22 Adjusted Gross Income 23 Educator expenses (see page 29) . . . . . . . 23 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ 24 25 Health savings account deduction. Attach Form 8889 . 25 26 Moving expenses. Attach Form 3903 . . . . . . 26 27 One-half of self-employment tax. Attach Schedule SE . 27 28 Self-employed SEP, SIMPLE, and qualified plans . . 28 29 Self-employed health insurance deduction (see page 30) 29 30 Penalty on early withdrawal of savings . . . . . . 30 31 a Alimony paid b Recipient’s SSN 31a 32 IRA deduction (see page 31) . . . . . . . . 32 33 Student loan interest deduction (see page 34) . . . 33 34 Tuition and fees deduction. Attach Form 8917 . . . 34 35 Domestic production activities deduction. Attach Form 8903 35 36 Add lines 23 through 31a and 32 through 35 . . . . . . . . . . . . . 36 37 Subtract line 36 from line 22. This is your adjusted gross income . . . . . 37 For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 97. Cat. No. 11320B Form 1040 (2009) Tax Return Page Reference Questions about what to put on a line? Help is on the page number in the circle. 14 14 FOR REFERENCE ONLY—DO NOT FILE 14 14 15 16 17 19 18 17 76 21 22 22 24 23 24 24 74 25 24 25 27 27 30 29 30 30 22 16 14 22 27 24 30 31 31 30 31 34 35 35 30 24 22 29 35 35 - 12 -

(i1040gi)(page-13)Page 13#

Form 1040 (2009) Page 2 Tax and Credits 38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . . 38 39a Check if: { You were born before January 2, 1945, Blind. Spouse was born before January 2, 1945, Blind.} Total boxes checked 39a b If your spouse itemizes on a separate return or you were a dual-status alien, see page 35 and check here 39b 40 a Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . . 40a b If you are increasing your standard deduction by certain real estate taxes, new motor vehicle taxes, or a net disaster loss, attach Schedule L and check here (see page 35) 40b Standard Deduction for— ● People who check any box on line 39a, 39b, or 40b or who can be claimed as a dependent, see page 35. ● All others: Single or Married filing separately, $5,700 Married filing jointly or Qualifying widow(er), $11,400 Head of household, $8,350 41 Subtract line 40a from line 38 . . . . . . . . . . . . . . . . . . . . 41 42 Exemptions. If line 38 is $125,100 or less and you did not provide housing to a Midwestern displaced individual, multiply $3,650 by the number on line 6d. Otherwise, see page 37 . . . 42 43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43 44 Tax (see page 37). Check if any tax is from: a Form(s) 8814 b Form 4972 44 45 Alternative minimum tax (see page 40). Attach Form 6251 . . . . . . . . . . 45 46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . . 46 47 Foreign tax credit. Attach Form 1116 if required . . . . 47 48 Credit for child and dependent care expenses. Attach Form 2441 48 49 Education credits from Form 8863, line 29 . . . . . . 49 50 Retirement savings contributions credit. Attach Form 8880 50 51 Child tax credit (see page 42) . . . . . . . . . 51 52 Credits from Form: a 8396 b 8839 c 5695 52 53 Other credits from Form: a 3800 b 8801 c 53 54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54 55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . . . 55 Other Taxes 56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . 56 57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57 58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . . 58 59 Additional taxes: a AEIC payments b Household employment taxes. Attach Schedule H 59 60 Add lines 55 through 59. This is your total tax . . . . . . . . . . . . . 60 Payments 61 Federal income tax withheld from Forms W-2 and 1099 . . 61 62 2009 estimated tax payments and amount applied from 2008 return 62 63 Making work pay and government retiree credits. Attach Schedule M 63 If you have a qualifying child, attach Schedule EIC. 64a Earned income credit (EIC) . . . . . . . . . . 64a b Nontaxable combat pay election 64b 65 Additional child tax credit. Attach Form 8812 . . . . . . 65 66 Refundable education credit from Form 8863, line 16 . . . 66 67 First-time homebuyer credit. Attach Form 5405 . . . . 67 68 Amount paid with request for extension to file (see page 72) . 68 69 Excess social security and tier 1 RRTA tax withheld (see page 72) 69 70 Credits from Form: a 2439 b 4136 c 8801 d 8885 70 71 Add lines 61, 62, 63, 64a, and 65 through 70. These are your total payments . . . 71 Refund Direct deposit? See page 73 and fill in 73b, 73c, and 73d, or Form 8888. 72 If line 71 is more than line 60, subtract line 60 from line 71. This is the amount you overpaid 72 73a Amount of line 72 you want refunded to you. If Form 8888 is attached, check here . . 73a b Routing number c Type: Checking Savings d Account number 74 Amount of line 72 you want applied to your 2010 estimated tax 74 Amount You Owe 75 Amount you owe. Subtract line 71 from line 60. For details on how to pay, see page 74 75 76 Estimated tax penalty (see page 74) . . . . . . . . 76 Third Party Designee Do you want to allow another person to discuss this return with the IRS (see page 75)? Yes. Complete the following. No Designee’s name Phone no. Personal identification number (PIN) Sign Here Joint return? See page 15. Keep a copy for your records. 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. Your signature Date Your occupation Daytime phone number Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation Paid Preparer’s Use Only Preparer’s signature Date Check if self-employed Preparer’s SSN or PTIN Firm’s name (or yours if self-employed), address, and ZIP code EIN Phone no. Form 1040 (2009) Tax Return Page Reference Questions about what to put on a line? Help is on the page number in the circle. 35 FOR REFERENCE ONLY—DO NOT FILE 37 35 45 45 46 46 47 50 47 72 75 72 75 72 73 75 74 74 74 45 40 40 40 42 40 40 37 45 46 48 72 72 72 72 New New 75 New - 13 -

(i1040gi)(page-14)Page 14#

Form 1040—Line 1 IRS e-file takes the guesswork out of preparing your return. You may also Line be eligible to use Free File to file your federal income tax return. Visit www.irs.gov/efile for details. Instructions for Form 1040 Section references are to the Internal Revenue Code. • Your spouse is filing a separate return. Foreign Address Name and Address Enter the information in the following or- der: City, province or state, and country. Follow the country’s practice for entering Use the Peel-Off Label Presidential Election the postal code. Do not abbreviate the Using your peel-off name and address label country name. Campaign Fund on the back of this booklet will speed the processing of your return. It also prevents This fund helps pay for Presidential elec- common errors that can delay refunds or Death of a Taxpayer tion campaigns. The fund reduces candi- result in unnecessary notices. Put the label dates’ dependence on large contributions on your return after you have finished it. See page 91. from individuals and groups and places Cross out any incorrect information and candidates on an equal financial footing in print the correct information. Add any missing items, such as your apartment the general election. If you want $3 to go to number. this fund, check the box. If you are filing a Social Security joint return, your spouse can also have $3 go to the fund. If you check a box, your tax Number (SSN) Address Change or refund will not change. An incorrect or missing SSN can increase If the address on your peel-off label is not your tax or reduce your refund. To apply your current address, cross out your old for an SSN, fill in Form SS-5 and return it, address and print your new address. If you along with the appropriate evidence docu- plan to move after filing your return, use Filing Status ments, to the Social Security Administra- Form 8822 to notify the IRS of your new tion (SSA). You can get Form SS-5 online address. Check only the filing status that applies to at www.socialsecurity.gov, from your local you. The ones that will usually give you the SSA office, or by calling the SSA at lowest tax are listed last. 1-800-772-1213. It usually takes about 2 Name Change weeks to get an SSN once the SSA has all • Married filing separately. If you changed your name because of mar- the evidence and information it needs. • Single. riage, divorce, etc., be sure to report the Check that your SSN on your Forms • Head of household. change to your local Social Security Ad- W-2 and 1099 agrees with your social se- ministration office before filing your re- • Married filing jointly or qualifying curity card. If not, see page 90 for more turn. This prevents delays in processing widow(er) with dependent child. details. your return and issuing refunds. It also safeguards your future social security bene- IRS Individual Taxpayer More than one filing status can fits. See page 90 for more details. If you Identification Numbers apply to you. Choose the one received a peel-off label, cross out your (ITINs) for Aliens that will give you the lowest former name and print your new name. TIP tax. If you are a nonresident or resident alien and you do not have and are not eligible to What if You Do Not Have a get an SSN, you must apply for an ITIN. Label? For details on how to do so, see Form W-7 Line 1 and its instructions. It takes 6 to 10 weeks Print or type the information in the spaces to get an ITIN. Single provided. If you are married filing a sepa- rate return, enter your spouse’s name on If you already have an ITIN, enter it You can check the box on line 1 if any of line 3 instead of below your name. wherever your SSN is requested on your the following was true on December 31, tax return. 2009. Note. An ITIN is for tax use only. It does If you filed a joint return for • You were never married. not entitle you to social security benefits or 2008 and you are filing a joint • You were legally separated, according change your employment or immigration return for 2009 with the same TIP status under U.S. law. to your state law, under a decree of divorce spouse, be sure to enter your or separate maintenance. names and SSNs in the same order as on Nonresident Alien Spouse your 2008 return. • You were widowed before If your spouse is a nonresident alien, he or January 1, 2009, and did not remarry before she must have either an SSN or an ITIN if: the end of 2009. But if you have a depen- P.O. Box • You file a joint return, dent child, you may be able to use the qual- ifying widow(er) filing status. See the Enter your box number only if your post • You file a separate return and claim an office does not deliver mail to your home. exemption for your spouse, or instructions for line 5 on page 16. Need more information or forms? See page 96. - 14 -

(i1040gi)(page-15)Page 15#

Form 1040—Lines 2 Through 4 You may be able to file as head If the child is not your dependent, enter Line 2 of household if you had a child the child’s name on line 4. If you do not living with you and you lived enter the name, it will take us longer to Married Filing Jointly TIP apart from your spouse during process your return. the last 6 months of 2009. See Married You can check the box on line 2 if any of persons who live apart on this page. the following apply. Dependent. To find out if someone is your dependent, see the instructions for line 6c • You were married at the end of 2009, that begin on page 17. even if you did not live with your spouse at the end of 2009. Line 4 Exception to time lived with you. Tempo- • Your spouse died in 2009 and you did rary absences by you or the other person for Head of Household not remarry in 2009. special circumstances, such as school, va- • You were married at the end of 2009, Special rules may apply for cation, business, medical care, military and your spouse died in 2010 before filing a people who had to relocate be- service, or detention in a juvenile facility, 2009 return. cause of the Midwestern count as time lived in the home. Also see TIP storms, tornadoes, or flooding. Kidnapped child on page 19, if applicable. For federal tax purposes, a marriage For details, see Pub. 4492-B. means only a legal union between a man If the person for whom you kept up a and a woman as husband and wife. A hus- This filing status is for unmarried indi- home was born or died in 2009, you can band and wife filing jointly report their viduals who provide a home for certain still file as head of household as long as the combined income and deduct their com- other persons. (Some married persons who home was that person’s main home for the bined allowable expenses on one return. live apart are considered unmarried. See part of the year he or she was alive. They can file a joint return even if only one Married persons who live apart on this had income or if they did not live together Keeping up a home. To find out what is page. If you are married to a nonresident all year. However, both persons must sign included in the cost of keeping up a home, alien, you may also be considered unmar- the return. Once you file a joint return, you see Pub. 501. ried. See Nonresident alien spouse on page cannot choose to file separate returns for 16.) You can check the box on line 4 only if If you used payments you received that year after the due date of the return. you were unmarried or legally separated under Temporary Assistance for Needy (according to your state law) under a decree Joint and several tax liability. If you file a Families (TANF) or other public assistance of divorce or separate maintenance at the joint return, both you and your spouse are programs to pay part of the cost of keeping end of 2009 and either Test 1 or Test 2 generally responsible for the tax and any up your home, you cannot count them as below applies. interest or penalties due on the return. This money you paid. However, you must in- means that if one spouse does not pay the clude them in the total cost of keeping up Test 1. You paid over half the cost of keep- tax due, the other may have to. However, your home to figure if you paid over half ing up a home that was the main home for see Innocent Spouse Relief on page 90. the cost. all of 2009 of your parent whom you can claim as a dependent, except under a multi- Nonresident aliens and dual-status aliens. Married persons who live apart. Even if ple support agreement (see page 19). Your Generally, a husband and wife cannot file a you were not divorced or legally separated parent did not have to live with you. joint return if either spouse is a nonresident at the end of 2009, you are considered un- alien at any time during the year. However, Test 2. You paid over half the cost of keep- married if all of the following apply. if you were a nonresident alien or a ing up a home in which you lived and in • You lived apart from your spouse for dual-status alien and were married to a U.S. which one of the following also lived for the last 6 months of 2009. Temporary ab- citizen or resident alien at the end of 2009, more than half of the year (if half or less, sences for special circumstances, such as you may elect to be treated as a resident see Exception to time lived with you on this for business, medical care, school, or mili- alien and file a joint return. See Pub. 519 page). tary service, count as time lived in the for details. home. 1. Any person whom you can claim as a dependent. But do not include: • You file a separate return from your spouse. a. Your qualifying child (as defined in Line 3 • You paid over half the cost of keeping Step 1 on page 17) whom you claim as your up your home for 2009. Married Filing Separately dependent based on the rule for Children of divorced or separated parents that begins • Your home was the main home of If you are married and file a separate return, on page 18, your child, stepchild, or foster child for you will usually pay more tax than if you more than half of 2009 (if half or less, see b. Any person who is your dependent use another filing status for which you Exception to time lived with you above). only because he or she lived with you for qualify. Also, if you file a separate return, all of 2009, or • You can claim this child as your de- you cannot take the student loan interest pendent or could claim the child except that deduction, the tuition and fees deduction, c. Any person you claimed as a depen- the child’s other parent can claim him or the education credits, or the earned income dent under a multiple support agreement. her under the rule for Children of divorced credit. You also cannot take the standard See page 19. or separated parents that begins on page 18. deduction if your spouse itemizes deduc- 2. Your unmarried qualifying child who tions. is not your dependent. Adopted child. An adopted child is al- ways treated as your own child. An adopted Generally, you report only your own 3. Your married qualifying child who is child includes a child lawfully placed with income, exemptions, deductions, and cred- not your dependent only because you can you for legal adoption. its. Different rules apply to people in com- be claimed as a dependent on someone munity property states. See page 21. else’s 2009 return. Foster child. A foster child is any child Be sure to enter your spouse’s SSN or 4. Your child who is neither your depen- placed with you by an authorized place- ITIN on Form 1040 unless your spouse dent nor your qualifying child because of ment agency or by judgment, decree, or does not have and is not required to have an the rule for Children of divorced or sepa- other order of any court of competent juris- SSN or ITIN. rated parents that begins on page 18. diction. - 15 - Need more information or forms? See page 96.

(i1040gi)(page-16)Page 16#

Form 1040—Lines 4 Through 6b Nonresident alien spouse. You are consid- If your spouse died in 2009, you cannot ered unmarried for head of household filing file as qualifying widow(er) with depen- Exemptions status if your spouse was a nonresident dent child. Instead, see the instructions for alien at any time during the year and you do line 2 on page 15. You usually can deduct $3,650 on line 42 not choose to treat him or her as a resident for each exemption you can take. You may Adopted child. An adopted child is always alien. To claim head of household filing also be able to take an additional exemption treated as your own child. An adopted child status, you must also meet Test 1 or Test 2 amount on line 42 if you provided housing includes a child lawfully placed with you on page 15. to a person displaced by the Midwestern for legal adoption. storms, tornadoes, or flooding. Dependent. To find out if someone is your dependent, see the instructions for line 6c Line 5 that begin on page 17. Line 6b Qualifying Widow(er) With Exception to time lived with you. Tempo- Spouse Dependent Child rary absences by you or the child for special Check the box on line 6b if either of the circumstances, such as school, vacation, Special rules may apply for following applies. business, medical care, military service, or people who had to relocate be- detention in a juvenile facility, count as cause of the Midwestern 1. Your filing status is married filing TIP time lived in the home. Also see Kidnapped storms, tornadoes, or flooding. jointly and your spouse cannot be claimed child on page 19, if applicable. For details, see Pub. 4492-B. as a dependent on another person’s return. You can check the box on line 5 and use A child is considered to have lived with 2. You were married at the end of 2009, joint return tax rates for 2009 if all of the you for all of 2009 if the child was born or your filing status is married filing sepa- following apply. died in 2009 and your home was the child’s rately or head of household, and both of the home for the entire time he or she was • Your spouse died in 2007 or 2008 and following apply. alive. you did not remarry before the end of 2009. a. Your spouse had no income and is not • You have a child or stepchild whom Keeping up a home. To find out what is filing a return. you claim as a dependent. This does not included in the cost of keeping up a home, b. Your spouse cannot be claimed as a include a foster child. see Pub. 501. dependent on another person’s return. • This child lived in your home for all of If you used payments you received 2009. If the child did not live with you for under Temporary Assistance for Needy the required time, see Exception to time If your filing status is head of household Families (TANF) or other public assistance lived with you on this page. and you check the box on line 6b, enter the programs to pay part of the cost of keeping name of your spouse on the dotted line next • You paid over half the cost of keeping up your home, you cannot count them as to line 6b. Also, enter your spouse’s social up your home. money you paid. However, you must in- security number in the space provided at • You could have filed a joint return clude them in the total cost of keeping up the top of your return. with your spouse the year he or she died, your home to figure if you paid over half even if you did not actually do so. the cost. Need more information or forms? See page 96. - 16 -

(i1040gi)(page-17)Page 17#

Form 1040—Line 6c 1. Do you have a child who meets the conditions to be your Line 6c—Dependents qualifying child? Yes. Go to Step 2. No. Go to Step 4 on page Dependents and Qualifying Child for Child 18. Tax Credit Follow the steps below to find out if a person qualifies as your Is Your Qualifying Child Your Step 2 dependent, qualifies you to take the child tax credit, or both. If you have more than four dependents, check the box to the left of line 6c Dependent? and attach a statement to your return with the information required in columns (1) through (4). 1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for Special rules may apply for people who had to relocate the definition of a U.S. national or U.S. resident alien. If the because of the Midwestern storms, tornadoes, or child was adopted, see Exception to citizen test on page 19.) flooding. For details, see Pub. 4492-B. TIP Yes. Continue No. STOP You cannot claim this child as a dependent. Go to Form Do You Have a Qualifying Child? Step 1 1040, line 7. 2. Was the child married? Yes. See Married No. Continue A qualifying child is a child who is your... person on page 19. Son, daughter, stepchild, foster child, brother, sister, 3. Could you, or your spouse if filing jointly, be claimed as a stepbrother, stepsister, or a descendant of any of them (for dependent on someone else’s 2009 tax return? See Steps 1, example, your grandchild, niece, or nephew) 2, and 4. Yes. You cannot No. You can claim this claim any dependents. child as a dependent. Com- AND Go to Form 1040, line plete Form 1040, line 6c, 7. columns (1) through (3) for was ... this child. Then, go to Step 3. Under age 19 at the end of 2009 and younger than you (or your spouse, if filing jointly) or Does Your Qualifying Child Step 3 Under age 24 at the end of 2009, a student (see page 20), and Qualify You for the Child Tax younger than you (or your spouse, if filing jointly) Credit? or 1. Was the child under age 17 at the end of 2009? Any age and permanently and totally disabled (see page 19) Yes. Continue No. STOP This child is not a qualify- ing child for the child tax AND credit. Go to Form 1040, line 7. Who did not provide over half of his or her own support for 2009 (see Pub. 501) 2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception AND to citizen test on page 19.) Who is not filing a joint return for 2009 (or is filing a joint Yes. This child is a No. STOP return for 2009 only as a claim for refund) qualifying child for the This child is not a qualify- child tax credit. Check ing child for the child tax the box on Form 1040, credit. Go to Form 1040, line 6c, column (4). line 7. AND Who lived with you for more than half of 2009. If the child did not live with you for the required time, see Exception to time lived with you on page 19. If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2009, see Qualifying child of CAUTION ! more than one person on page 19. - 17 - Need more information or forms? See page 96.

(i1040gi)(page-18)Page 18#

Form 1040—Line 6c 1. Does any person meet the conditions to be your qualifying relative? Is Your Qualifying Relative Your Step 4 Yes. Continue No. STOP Dependent? Go to Form 1040, line 7. 2. Was your qualifying relative a U.S. citizen, U.S. national, A qualifying relative is a person who is your... U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resi- Son, daughter, stepchild, foster child, or a descendant of any dent alien. If your qualifying relative was adopted, see Ex- of them (for example, your grandchild) ception to citizen test on page 19.) or Yes. Continue No. STOP Brother, sister, or a son or daughter of either of them (for You cannot claim this per- example, your niece or nephew) son as a dependent. Go to Form 1040, line 7. or Father, mother, or an ancestor or sibling of either of them 3. Was your qualifying relative married? (for example, your grandmother, grandfather, aunt, or uncle) Yes. See Married No. Continue or person on page 19. Stepbrother, stepsister, stepfather, stepmother, son-in-law, 4. Could you, or your spouse if filing jointly, be claimed as a daughter-in-law, father-in-law, mother-in-law, brother-in-law, dependent on someone else’s 2009 tax return? See Steps 1, or sister-in-law 2, and 4. or Yes. No. You can claim this STOP person as a dependent. Any other person (other than your spouse) who lived with You cannot claim any Complete Form 1040, line you all year as a member of your household if your dependents. Go to 6c, columns (1) through relationship did not violate local law. If the person did not Form 1040, line 7. (3). Do not check the box live with you for the required time, see Exception to time on Form 1040, line 6c, col- lived with you on page 19 umn (4). AND Definitions and Special Rules who was not... Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you A qualifying child (see Step 1) of any taxpayer for 2009. For for legal adoption. this purpose, a person is not a taxpayer if he or she is not Adoption taxpayer identification numbers (ATINs). If you have a required to file a U.S. income tax return and either does not dependent who was placed with you for legal adoption and you do file such a return or files only to get a refund of withheld not know his or her SSN, you must get an ATIN for the dependent income tax from the IRS. See Form W-7A for details. If the dependent is not a U.S. citizen or resident alien, apply for an ITIN instead, using Form W-7. See page 14. Children of divorced or separated parents. A child will be treated AND as the qualifying child or qualifying relative of his or her noncus- who... todial parent (defined on page 19) if all of the following conditions apply. Had gross income of less than $3,650 in 2009. If the person 1. The parents are divorced, legally separated, separated under a was permanently and totally disabled, see Exception to gross written separation agreement, or lived apart at all times during income test on page 19 the last 6 months of 2009 (whether or not they are or were married). 2. The child received over half of his or her support for 2009 from the parents (and the rules on Multiple support agree- AND ments on page 19 do not apply). Support of a child received from a parent’s spouse is treated as provided by the parent. For whom you provided... 3. The child is in custody of one or both of the parents for more Over half of his or her support in 2009. But see the special than half of 2009. rule for Children of divorced or separated parents that begins 4. Either of the following applies. on this page, Multiple support agreements on page 19, and a. The custodial parent signs Form 8332 or a substantially simi- Kidnapped child on page 19. lar statement that he or she will not claim the child as a dependent for 2009, and the noncustodial parent attaches a copy of the form or statement to his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement on page 19. Need more information or forms? See page 96. - 18 -

(i1040gi)(page-19)Page 19#

Form 1040—Line 6c b. A pre-1985 decree of divorce or separate maintenance or Married person. If the person is married, you cannot claim that written separation agreement between the parents provides person as your dependent if he or she files a joint return. But this that the noncustodial parent can claim the child as a depen- rule does not apply if the return is filed only as a claim for refund dent, and the noncustodial parent provides at least $600 for and no tax liability would exist for either spouse if they had filed support of the child during 2009. separate returns. If the person meets this exception, go to Step 2, question 3, on page 17 (for a qualifying child) or Step 4, question 4, If conditions (1) through (4) apply, only the noncustodial parent on page 18 (for a qualifying relative). If the person does not meet can claim the child for purposes of the dependency exemption (line this exception, you cannot claim this person as a dependent. Go to 6c) and the child tax credits (lines 51 and 65). However, this special Form 1040, line 7. rule does not apply to head of household filing status, the credit for Multiple support agreements. If no one person contributed over child and dependent care expenses, the exclusion for dependent half of the support of your relative (or a person who lived with you care benefits, the earned income credit, or the health coverage tax all year as a member of your household) but you and another credit. See Pub. 501 for details. person(s) provided more than half of your relative’s support, special Custodial and noncustodial parents. The custodial parent is the rules may apply that would treat you as having provided over half of parent with whom the child lived for the greater number of nights in the support. For details, see Pub. 501. 2009. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent Permanently and totally disabled. A person is permanently and is the parent with the higher adjusted gross income. For details and totally disabled if, at any time in 2009, the person cannot engage in an exception for a parent who works at night, see Pub. 501. any substantial gainful activity because of a physical or mental Post-1984 and pre-2009 decree or agreement. The decree or condition and a doctor has determined that this condition has lasted agreement must state all three of the following. or can be expected to last continuously for at least a year or can be 1. The noncustodial parent can claim the child as a dependent expected to lead to death. without regard to any condition, such as payment of support. Qualifying child of more than one person. Even if a child meets the 2. The other parent will not claim the child as a dependent. conditions to be the qualifying child of more than one person, only 3. The years for which the claim is released. one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of di- The noncustodial parent must attach all of the following pages vorced or separated parents beginning on page 18 applies. from the decree or agreement. 1. Dependency exemption (line 6c). • Cover page (include the other parent’s SSN on that page). 2. Child tax credits (lines 51 and 65). • The pages that include all the information identified in (1) through (3) above. 3. Head of household filing status (line 4). • Signature page with the other parent’s signature and date of 4. Credit for child and dependent care expenses (line 48). agreement. 5. Exclusion for dependent care benefits (Form 2441, Part III). You must attach the required information even if you 6. Earned income credit (lines 64a and 64b). filed it with your return in an earlier year. No other person can take any of the six tax benefits listed above unless he or she has a different qualifying child. If you and any CAUTION ! other person can claim the child as a qualifying child, the following Post-2008 decree or agreement. If the divorce decree or separa- rules apply. tion agreement went into effect after 2008, the noncustodial parent • If only one of the persons is the child’s parent, the child is cannot attach pages from the decree or agreement instead of Form treated as the qualifying child of the parent. 8332. The custodial parent must sign, and the noncustodial parent • If the parents do not file a joint return together but both parents must attach to his or her return, either Form 8332 or a substantially claim the child as a qualifying child, the IRS will treat the similar statement the only purpose of which is to release the custo- child as the qualifying child of the parent with whom the child dial parent’s claim to an exemption for a child. lived for the longer period of time in 2009. If the child lived with each parent for the same amount of time, the IRS will Exception to citizen test. If you are a U.S. citizen or U.S. national treat the child as the qualifying child of the parent who had the and your adopted child lived with you all year as a member of your higher adjusted gross income (AGI) for 2009. household, that child meets the citizen test. • If no parent can claim the child as a qualifying child, the child Exception to gross income test. If your relative (including a person is treated as the qualifying child of the person who had the who lived with you all year as a member of your household) is highest AGI for 2009. permanently and totally disabled (defined on this page), certain • If a parent can claim the child as a qualifying child but no income for services performed at a sheltered workshop may be parent does so claim the child, the child is treated as the excluded for this test. For details, see Pub. 501. qualifying child of the person who had the highest AGI for Exception to time lived with you. Temporary absences by you or 2009, but only if that person’s AGI is higher than the highest the other person for special circumstances, such as school, vacation, AGI of any parent of the child. business, medical care, military service, or detention in a juvenile Example. Your daughter meets the conditions to be a qualifying facility, count as time the person lived with you. Also see Children child for both you and your mother. Your daughter does not meet of divorced or separated parents that begins on page 18 or Kid- the conditions to be a qualifying child of any other person, includ- napped child below. ing her other parent. Under the rules above, you can claim your A person is considered to have lived with you for all of 2009 if daughter as a qualifying child for all of the six tax benefits listed the person was born or died in 2009 and your home was this above for which you otherwise qualify. Your mother cannot claim person’s home for the entire time he or she was alive. any of the six tax benefits listed above unless she has a different qualifying child. However, if your mother’s AGI is higher than Foster child. A foster child is any child placed with you by an yours and the other parent’s and you do not claim your daughter as a authorized placement agency or by judgment, decree, or other order qualifying child, your daughter is the qualifying child of your of any court of competent jurisdiction. mother. For more details and examples, see Pub. 501. Kidnapped child. If your child is presumed by law enforcement If you will be claiming the child as a qualifying child, go to Step authorities to have been kidnapped by someone who is not a family 2 on page 17. Otherwise, stop; you cannot claim any benefits based member, you may be able to take the child into account in determin- on this child. Go to Form 1040, line 7. ing your eligibility for head of household or qualifying widow(er) filing status, the dependency exemption, the child tax credit, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for Social security number. You must enter each dependent’s social the EIC). security number (SSN). Be sure the name and SSN entered agree - 19 - Need more information or forms? See page 96.

(i1040gi)(page-21)Page 21#

Form 1040—Line 7 filed a chapter 11 case and that explains W-2. They are not included as income in how income and withheld income tax re- box 1. See Pub. 531 for more details. Income ported to you on Forms W-2 and 1099 are You may owe social security allocated between you and the estate. For Foreign-Source Income and Medicare tax on unreported more details, including acceptable alloca- You must report unearned income, such as or allocated tips. See the in- tion methods, see Notice 2006-83, 2006-40 CAUTION ! interest, dividends, and pensions, from structions for line 57 on I.R.B. 596, available at sources outside the United States unless ex- page 45. www.irs.gov/irb/2006-40_IRB/ar12.html. empt by law or a tax treaty. You must also • Dependent care benefits, which report earned income, such as wages and Community Property States should be shown in box 10 of your Form(s) tips, from sources outside the United W-2. But first complete Form 2441 to see if States. Community property states are Arizona, you can exclude part or all of the benefits. California, Idaho, Louisiana, Nevada, New If you worked abroad, you may be able Mexico, Texas, Washington, and Wiscon- • Employer-provided adoption benefits, to exclude part or all of your foreign earned sin. If you and your spouse lived in a com- which should be shown in box 12 of your income. For details, see Pub. 54 and Form munity property state, you must usually Form(s) W-2 with code T. But see the In- 2555 or 2555-EZ. follow state law to determine what is com- structions for Form 8839 to find out if you Foreign retirement plans. If you were a munity income and what is separate in- can exclude part or all of the benefits. You beneficiary of a foreign retirement plan, come. For details, see Pub. 555. may also be able to exclude amounts if you you may have to report the undistributed adopted a child with special needs and the California domestic partners. A registered income earned in your plan. However, if adoption became final in 2009. domestic partner in California must report you were the beneficiary of a Canadian reg- • Scholarship and fellowship grants not all wages, salaries, and other compensation istered retirement plan, see Form 8891 to reported on Form W-2. Also, enter “SCH” received for his or her personal services on find out if you can elect to defer tax on the and the amount on the dotted line next to his or her own return. Therefore, a regis- undistributed income. line 7. However, if you were a degree can- tered domestic partner cannot report half didate, include on line 7 only the amounts Report distributions from foreign pen- the combined income earned by the indi- you used for expenses other than tuition sion plans on lines 16a and 16b. vidual and his or her domestic partner as a and course-related expenses. For example, Foreign accounts and trusts. You must married person filing separately does in amounts used for room, board, and travel complete Part III of Schedule B if you: California. must be reported on line 7. • Had a foreign account, or • Excess salary deferrals. The amount Rounding Off to Whole • Received a distribution from, or were deferred should be shown in box 12 of your Dollars a grantor of, or a transferor to, a foreign Form W-2, and the “Retirement plan” box trust. in box 13 should be checked. If the total You can round off cents to whole dollars on amount you (or your spouse if filing your return and schedules. If you do round Chapter 11 Bankruptcy jointly) deferred for 2009 under all plans to whole dollars, you must round all Cases was more than $16,500 (excluding amounts. To round, drop amounts under 50 catch-up contributions as explained be- cents and increase amounts from 50 to 99 If you are a debtor in a chapter 11 bank- low), include the excess on line 7. This cents to the next dollar. For example, $1.39 ruptcy case, income taxable to the bank- limit is (a) $11,500 if you only have becomes $1 and $2.50 becomes $3. ruptcy estate and reported on the estate’s SIMPLE plans, or (b) $19,500 for section income tax return includes: If you have to add two or more amounts 403(b) plans if you qualify for the 15-year • Earnings from services you performed to figure the amount to enter on a line, rule in Pub. 571. Although designated Roth after the beginning of the case (both wages include cents when adding the amounts and contributions are subject to this limit, do and self-employment income), and round off only the total. not include the excess attributable to such • Income from property described in contributions on line 7. They are already section 541 of title 11 of the U.S. Code that included as income in box 1 of your Form you either owned when the case began or W-2. Line 7 that you acquired after the case began and A higher limit may apply to participants before the case was closed, dismissed, or Wages, Salaries, Tips, etc. in section 457(b) deferred compensation converted to a case under a different chap- plans for the 3 years before retirement age. Enter the total of your wages, salaries, tips, ter. Contact your plan administrator for more etc. If a joint return, also include your Because this income is taxable to the information. spouse’s income. For most people, the estate, do not include this income on your amount to enter on this line should be If you were age 50 or older at the end of own individual income tax return. The only shown in box 1 of their Form(s) W-2. But 2009, your employer may have allowed an exception is for purposes of figuring your the following types of income must also be additional deferral (catch-up contributions) self-employment tax. For that purpose, you included in the total on line 7. of up to $5,500 ($2,500 for section must take into account all your self-em- 401(k)(11) and SIMPLE plans). This addi- • Wages received as a household em- ployment income for the year from services tional deferral amount is not subject to the ployee for which you did not receive a performed both before and after the begin- overall limit on elective deferrals. Form W-2 because your employer paid you ning of the case. Also, you (or the trustee, if less than $1,700 in 2009. Also, enter one is appointed) must allocate between You cannot deduct the amount ‘‘HSH’’ and the amount not reported on you and the bankruptcy estate the wages, deferred. It is not included as Form W-2 on the dotted line next to line 7. salary, or other compensation and withheld income in box 1 of your Form income tax reported to you on Form W-2. • Tip income you did not report to your CAUTION ! W-2. A similar allocation is required for income employer. Also include allocated tips and withheld income tax reported to you on shown on your Form(s) W-2 unless you can • Disability pensions shown on Form Forms 1099. You must also attach a state- prove that you received less. Allocated tips 1099-R if you have not reached the mini- ment to your tax return that indicates you should be shown in box 8 of your Form(s) mum retirement age set by your employer. - 21 - Need more information or forms? See page 96.

(i1040gi)(page-22)Page 22#

Form 1040—Lines 7 Through 9b But see Insurance Premiums for Retired • Dividends you received as a nominee. Line 8b Public Safety Officers on page 25. Disabil- See the Schedule B instructions. ity pensions received after you reach mini- • Dividends you received on any share Tax-Exempt Interest mum retirement age and other payments of stock that you held for less than 61 days If you received any tax-exempt interest, shown on Form 1099-R (other than pay- during the 121-day period that began 60 such as from municipal bonds, each payer ments from an IRA*) are reported on lines days before the ex-dividend date. The should send you a Form 1099-INT. Your 16a and 16b. Payments from an IRA are ex-dividend date is the first date following tax-exempt interest, including any reported on lines 15a and 15b. the declaration of a dividend on which the exempt-interest dividends from a mutual • Corrective distributions from a retire- purchaser of a stock is not entitled to re- fund or other regulated investment com- ment plan shown on Form 1099-R of ex- ceive the next dividend payment. When pany, should be included in box 8 of Form cess salary deferrals and excess counting the number of days you held the 1099-INT. Enter the total on line 8b. Do not stock, include the day you disposed of the contributions (plus earnings). But do not include interest earned on your IRA, health stock but not the day you acquired it. See include distributions from an IRA* on line savings account, Archer or Medicare Ad- the examples on this page and page 23. 7. Instead, report distributions from an IRA vantage MSA, or Coverdell education sav- Also, when counting the number of days on lines 15a and 15b. ings account. you held the stock, you cannot count cer- • Wages from Form 8919, line 6. tain days during which your risk of loss was *This includes a Roth, SEP, or SIMPLE IRA. diminished. See Pub. 550 for more details. Line 9a • Dividends attributable to periods to- Were You a Statutory Employee? taling more than 366 days that you received Ordinary Dividends on any share of preferred stock held for less If you were, the “Statutory employee” box than 91 days during the 181-day period that Each payer should send you a Form in box 13 of your Form W-2 should be began 90 days before the ex-dividend date. 1099-DIV. Enter your total ordinary divi- checked. Statutory employees include When counting the number of days you dends on line 9a. This amount should be full-time life insurance salespeople, certain held the stock, you cannot count certain shown in box 1a of Form(s) 1099-DIV. agent or commission drivers and traveling days during which your risk of loss was salespeople, and certain homeworkers. If You must fill in and attach Schedule B if diminished. See Pub. 550 for more details. you have related business expenses to de- the total is over $1,500 or you received, as a Preferred dividends attributable to periods duct, report the amount shown in box 1 of nominee, ordinary dividends that actually totaling less than 367 days are subject to the your Form W-2 on Schedule C or C-EZ belong to someone else. 61-day holding period rule on this page. along with your expenses. • Dividends on any share of stock to the Nondividend Distributions extent that you are under an obligation (in- Missing or Incorrect Form W-2? Some distributions are a return of your cost cluding a short sale) to make related pay- (or other basis). They will not be taxed until ments with respect to positions in Your employer is required to provide or you recover your cost (or other basis). You substantially similar or related property. send Form W-2 to you no later than must reduce your cost (or other basis) by February 1, 2010. If you do not receive it • Payments in lieu of dividends, but these distributions. After you get back all of by early February, use TeleTax topic 154 only if you know or have reason to know your cost (or other basis), you must report (see page 93) to find out what to do. Even if that the payments are not qualified divi- these distributions as capital gains on you do not get a Form W-2, you must still dends. Schedule D. For details, see Pub. 550. report your earnings on line 7. If you lose Example 1. You bought 5,000 shares of your Form W-2 or it is incorrect, ask your Dividends on insurance policies XYZ Corp. common stock on July 9, 2009. employer for a new one. are a partial return of the premi- XYZ Corp. paid a cash dividend of 10 cents ums you paid. Do not report per share. The ex-dividend date was July TIP them as dividends. Include 17, 2009. Your Form 1099-DIV from XYZ them in income on line 21 only if they Corp. shows $500 in box 1a (ordinary divi- Line 8a exceed the total of all net premiums you dends) and in box 1b (qualified dividends). paid for the contract. However, you sold the 5,000 shares on Au- Taxable Interest gust 12, 2009. You held your shares of Each payer should send you a Form XYZ Corp. for only 34 days of the 121-day 1099-INT or Form 1099-OID. Enter your period (from July 10, 2009, through August Line 9b total taxable interest income on line 8a. But 12, 2009). The 121-day period began on you must fill in and attach Schedule B if the May 18, 2009 (60 days before the ex-divi- Qualified Dividends total is over $1,500 or any of the other dend date), and ended on September 15, Enter your total qualified dividends on conditions listed at the beginning of the 2009. You have no qualified dividends line 9b. Qualified dividends are also in- Schedule B instructions apply to you. from XYZ Corp. because you held the cluded in the ordinary dividend total re- XYZ stock for less than 61 days. quired to be shown on line 9a. Qualified Interest credited in 2009 on deposits that Example 2. Assume the same facts as in dividends are eligible for a lower tax rate you could not withdraw because of the Example 1 except that you bought the stock than other ordinary income. Generally, bankruptcy or insolvency of the financial on July 16, 2009 (the day before the ex-div- these dividends are shown in box 1b of institution may not have to be included in idend date), and you sold the stock on Sep- Form(s) 1099-DIV. See Pub. 550 for the your 2009 income. For details, see tember 17, 2009. You held the stock for 63 definition of qualified dividends if you re- Pub. 550. days (from July 17, 2009, through Septem- ceived dividends not reported on Form ber 17, 2009). The $500 of qualified divi- 1099-DIV. If you get a 2009 Form dends shown in box 1b of Form 1099-DIV 1099-INT for U.S. savings Exception. Some dividends may be re- are all qualified dividends because you held bond interest that includes ported as qualified dividends in box 1b of the stock for 61 days of the 121-day period TIP amounts you reported before Form 1099-DIV but are not qualified divi- (from July 17, 2009, through September 2009, see Pub. 550. dends. These include: 15, 2009). Need more information or forms? See page 96. - 22 -

(i1040gi)(page-23)Page 23#

State and Local Income Tax Refund Worksheet—Line 10 Keep for Your Records Form 1040—Lines 9b Through 10 2008 and you deducted state and local in- Example 3. You bought 10,000 shares that applies. See the instructions for line 44 come taxes on line 5 of your 2008 Schedule that begin on page 37 for details. of ABC Mutual Fund common stock on A, use the worksheet below to see if any of July 9, 2009. ABC Mutual Fund paid a cash your refund is taxable. dividend of 10 cents a share. The ex-divi- dend date was July 17, 2009. The ABC Exception. See Itemized Deduction Re- Line 10 Mutual Fund advises you that the portion of coveries in Pub. 525 instead of using the the dividend eligible to be treated as quali- Taxable Refunds, Credits, or worksheet below if any of the following fied dividends equals 2 cents per share. applies. Offsets of State and Local Your Form 1099-DIV from ABC Mutual 1. You received a refund in 2009 that is Income Taxes Fund shows total ordinary dividends of for a tax year other than 2008. $1,000 and qualified dividends of $200. None of your refund is taxable 2. You received a refund other than an if, in the year you paid the tax, However, you sold the 10,000 shares on income tax refund, such as a general sales you either (a) did not itemize August 12, 2009. You have no qualified tax or real property tax refund, in 2009 of TIP deductions, or (b) elected to de- dividends from ABC Mutual Fund because an amount deducted or credit claimed in an duct state and local general sales taxes in- you held the ABC Mutual Fund stock for earlier year. stead of state and local income taxes. less than 61 days. 3. The amount on your 2008 Form 1040, line 42, was more than the amount on your If you received a refund, credit, or offset Be sure you use the Qualified 2008 Form 1040, line 41. of state or local income taxes in 2009, you Dividends and Capital Gain may receive a Form 1099-G. If you chose 4. Your 2008 state and local income tax Tax Worksheet or the to apply part or all of the refund to your refund is more than your 2008 state and TIP Schedule D Tax Worksheet, 2009 estimated state or local income tax, local income tax deduction minus the whichever applies, to figure your tax. Your the amount applied is treated as received in amount you could have deducted as your 2009. If the refund was for a tax you paid in tax may be less if you use the worksheet 2008 state and local general sales taxes. Before you begin: Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 525 to figure if any of your refund is taxable. 1. Enter the income tax refund from Form(s) 1099-G (or similar statement). But do not enter more than the amount of your state and local income taxes shown on your 2008 Schedule A, line 5 . . . . . . . . . . . 1. 2. Enter your total allowable itemized deductions from your 2008 Schedule A, line 29 . . . . 2. Note. If the filing status on your 2008 Form 1040 was married filing separately and your spouse itemized deductions in 2008, skip lines 3 through 9, enter the amount from line 2 on line 10, and go to line 11. 3. Enter the amount shown below for the filing status claimed on your 2008 Form 1040. • Single or married filing separately—$5,450 } • Married filing jointly or qualifying widow(er)—$10,900 • Head of household—$8,000 3. 4. Did you fill in line 39a on your 2008 Form 1040? No. Enter -0-. } Yes. Multiply the number in the box on line 39a of your 2008 Form 1040 by $1,050 ($1,350 if your 2008 filing status was single or head of household). 4. 5. Enter any state or local real estate taxes shown on your 2008 Schedule A, line 6. Do not include foreign real estate taxes . . . . . . . . . . . . . . . . . . . . 5. 6. Enter $500 ($1,000 if married filing jointly) . . . . . . . . . . . . . . . . . . . . . . 6. 7. Enter the smaller of line 5 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Enter any net disaster loss from your 2008 Form 4684, line 18a . . . . . . . 8. 9. Add lines 3, 4, 7, and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Is the amount on line 9 less than the amount on line 2? No. STOP None of your refund is taxable. Yes. Subtract line 9 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Taxable part of your refund. Enter the smaller of line 1 or line 10 here and on Form 1040, line 10 . . 11. - 23 - Need more information or forms? See page 96.

(i1040gi)(page-24)Page 24#

Form 1040—Lines 10 Through 15b 5. You made your last payment of 2008 the box on that line. If you received capital If you rolled over the distribution into a estimated state or local income tax in 2009. gain distributions as a nominee (that is, qualified plan other than an IRA or you they were paid to you but actually belong to made the rollover in 2010, attach a state- 6. You owed alternative minimum tax in someone else), report on line 13 only the 2008. ment explaining what you did. amount that belongs to you. Attach a state- 7. You could not use the full amount of ment showing the full amount you received Exception 2. If any of the following apply, credits you were entitled to in 2008 because and the amount you received as a nominee. the total credits were more than the amount enter the total distribution on line 15a and See the Schedule B instructions for filing shown on your 2008 Form 1040, line 46. see Form 8606 and its instructions to figure requirements for Forms 1099-DIV and the amount to enter on line 15b. 8. You could be claimed as a dependent 1096. by someone else in 2008. 1. You received a distribution from an 9. You had to use the Itemized Deduc- If you do not have to file Sched- IRA (other than a Roth IRA) and you made tions Worksheet in the 2008 Instructions ule D, use the Qualified Divi- nondeductible contributions to any of your for Schedules A&B because your 2008 ad- dends and Capital Gain Tax traditional or SEP IRAs for 2009 or an ear- TIP justed gross income was over $159,950 Worksheet on page 39 to figure lier year. If you made nondeductible contri- ($79,975 if married filing separately) and your tax. Your tax is usually less if you use butions to these IRAs for 2009, also see both of the following apply. this worksheet. Pub. 590. a. You could not deduct all of the 2. You received a distribution from a amount on the 2008 Itemized Deductions Roth IRA. But if either (a) or (b) below Worksheet, line 1. Line 14 applies, enter -0- on line 15b; you do not b. The amount on line 8 of that 2008 have to see Form 8606 or its instructions. Other Gains or (Losses) worksheet would be more than the amount on line 4 of that worksheet if the amount on a. Distribution code T is shown in box 7 If you sold or exchanged assets used in a line 4 were reduced by 80% of the refund of Form 1099-R and you made a contribu- trade or business, see the Instructions for you received in 2009. tion (including a conversion) to a Roth IRA Form 4797. for 2004 or an earlier year. b. Distribution code Q is shown in box 7 of Form 1099-R. Line 11 Lines 15a and 15b 3. You converted part or all of a tradi- tional, SEP, or SIMPLE IRA to a Roth IRA Alimony Received IRA Distributions in 2009. Enter amounts received as alimony or sepa- Special rules may apply to your 4. You had a 2008 or 2009 IRA contri- rate maintenance. You must let the person IRA distributions if your main bution returned to you, with the related who made the payments know your social home was in a Midwestern dis- security number. If you do not, you may earnings or less any loss, by the due date TIP aster area. For details, see Pub. have to pay a $50 penalty. For more details, (including extensions) of your tax return 4492-B. see Pub. 504. for that year. You should receive a Form 1099-R 5. You made excess contributions to showing the amount of any distribution your IRA for an earlier year and had them from your IRA. Unless otherwise noted in returned to you in 2009. Line 12 the line 15a and 15b instructions, an IRA 6. You recharacterized part or all of a Business Income or (Loss) includes a traditional IRA, Roth IRA, sim- contribution to a Roth IRA as a traditional plified employee pension (SEP) IRA, and a If you operated a business or practiced your IRA contribution, or vice versa. savings incentive match plan for employ- profession as a sole proprietor, report your ees (SIMPLE) IRA. Except as provided be- income and expenses on Schedule C or Exception 3. If the distribution is a quali- low, leave line 15a blank and enter the total C-EZ. distribution on line 15b. fied charitable distribution (QCD), enter the total distribution on line 15a. If the total Exception 1. Enter the total distribution on amount distributed is a QCD, enter -0- on Line 13 line 15a if you rolled over part or all of the line 15b. If only part of the distribution is a distribution from one: QCD, enter the part that is not a QCD on Capital Gain or (Loss) • IRA to another IRA of the same type line 15b unless Exception 2 applies to that If you had a capital gain or loss, including (for example, from one traditional IRA to part. Enter “QCD” next to line 15b. any capital gain distributions or a capital another traditional IRA), loss carryover from 2008, you must com- A QCD is a distribution made directly • SEP or SIMPLE IRA to a traditional plete and attach Schedule D. by the trustee of your IRA (other than an IRA, or ongoing SEP or SIMPLE IRA) to an organ- Exception. You do not have to file Sched- • IRA to a qualified plan other than an ule D if both of the following apply. ization eligible to receive tax-deductible IRA. contributions (with certain exceptions). • The only amounts you have to report You must have been at least age 701⁄2 when on Schedule D are capital gain distributions Also, enter “Rollover” next to line 15b. from Form(s) 1099-DIV, box 2a, or substi- the distribution was made. Your total If the total distribution was rolled over in a tute statements. QCDs for the year cannot be more than qualified rollover, enter -0- on line 15b. If $100,000. (On a joint return, your spouse • None of the Form(s) 1099-DIV or the total distribution was not rolled over in can also have a QCD of up to $100,000.) substitute statements have an amount in a qualified rollover, enter the part not rolled box 2b (unrecaptured section 1250 gain), The amount of the QCD is limited to the over on line 15b unless Exception 2 applies box 2c (section 1202 gain), or box 2d (col- amount that would otherwise be included in to the part not rolled over. Generally, a lectibles (28%) gain). your income. If your IRA includes nonde- qualified rollover must be made within 60 ductible contributions, the distribution is days after the day you received the distribu- If both of the above apply, enter your first considered to be paid out of otherwise tion. For more details on rollovers, see Pub. total capital gain distributions (from box 2a taxable income. See Pub. 590 for details. of Form(s) 1099-DIV) on line 13 and check 590. Need more information or forms? See page 96. - 24 -

(i1040gi)(page-25)Page 25#

Form 1040—Lines 15b Through 16b You cannot claim a charitable in a Midwestern disaster area. For details, Insurance Premiums for Retired contribution deduction for any see Pub. 4492-B. Public Safety Officers QCD not included in your in- If you are an eligible retired public safety CAUTION ! You should receive a Form 1099-R come. officer (law enforcement officer, showing the amount of your pension and firefighter, chaplain, or member of a rescue Exception 4. If the distribution is a quali- annuity payments, including distributions squad or ambulance crew), you can elect to fied health savings account (HSA) funding from 401(k), 403(b), and governmental exclude from income distributions made distribution (HFD), enter the total distribu- 457(b) plans. See page 27 for details on from your eligible retirement plan that are tion on line 15a. If the total amount distrib- rollovers and lump-sum distributions. Do used to pay the premiums for coverage by uted is an HFD and you elect to exclude it not include the following payments on lines an accident or health plan or a long-term from income, enter -0- on line 15b. If only 16a and 16b. Instead, report them on line 7. care insurance contract. You can do this part of the distribution is an HFD and you • Disability pensions received before only if you retired because of disability or elect to exclude that part from income, you reach the minimum retirement age set because you reached normal retirement enter the part that is not an HFD on line 15b by your employer. age. The premiums can be for coverage for unless Exception 2 applies to that part. • Corrective distributions (including you, your spouse, or dependents. The dis- Enter “HFD” next to line 15b. any earnings) of excess salary deferrals or tribution must be from a plan maintained An HFD is a distribution made directly excess contributions to retirement plans. by the employer from which you retired as by the trustee of your IRA (other than an The plan must advise you of the year(s) the a public safety officer. Also, the distribu- ongoing SEP or SIMPLE IRA) to your distributions are includible in income. tion must be made directly from the plan to HSA. If eligible, you generally can elect to the provider of the accident or health plan exclude an HFD from your income once in or long-term care insurance contract. You Attach Form(s) 1099-R to your lifetime. You cannot exclude more can exclude from income the smaller of the Form 1040 if any federal than the limit on HSA contributions or amount of the premiums or $3,000. You income tax was withheld. more than the amount that would otherwise TIP can only make this election for amounts be included in your income. If your IRA that would otherwise be included in your includes nondeductible contributions, the Fully Taxable Pensions and income. HFD is first considered to be paid out of Annuities otherwise taxable income. See Pub. 969 for An eligible retirement plan is a govern- If your pension or annuity is fully taxable, details. mental plan that is: enter it on line 16b; do not make an entry • A qualified trust, The amount of an HFD reduces on line 16a. Your payments are fully tax- • A section 403(a) plan, the amount you can contribute able if (a) you did not contribute to the cost to your HSA for the year. If you • A section 403(b) plan, or (see page 27) of your pension or annuity, or CAUTION ! fail to maintain eligibility for an (b) you got your entire cost back tax free • A section 457(b) plan. HSA for the 12 months following the before 2009. But see Insurance Premiums month of the HFD, you may have to report If you make this election, reduce the for Retired Public Safety Officers on this the HFD as income and pay an additional otherwise taxable amount of your pension page. tax. See Form 8889, Part III. or annuity by the amount excluded. The Fully taxable pensions and annuities amount shown in box 2a of Form 1099-R See Pub. 590 for details. also include military retirement pay shown does not reflect the exclusion. Report your More than one exception applies. If more on Form 1099-R. For details on military total distributions on line 16a and the tax- than one exception applies, attach a state- disability pensions, see Pub. 525. If you able amount on line 16b. Enter “PSO” next ment showing the amount of each excep- received a Form RRB-1099-R, see to line 16b. tion, instead of making an entry next to line Pub. 575 to find out how to report your If you are retired on disability and re- 15b. For example: “Line 15b – $1,000 benefits. porting your disability pension on line 7, Rollover and $500 HFD.” include only the taxable amount on that line Partially Taxable Pensions and More than one distribution. If you (or and enter “PSO” and the amount excluded Annuities your spouse if filing jointly) received more on the dotted line next to line 7. Enter the total pension or annuity payments than one distribution, figure the taxable you received in 2009 on line 16a. If your Annuity Starting Date amount of each distribution and enter the Form 1099-R does not show the taxable total of the taxable amounts on line 15b. Your annuity starting date is the later of the amount, you must use the General Rule Enter the total amount of those distribu- first day of the first period for which you explained in Pub. 939 to figure the taxable tions on line 15a. received a payment or the date the plan’s part to enter on line 16b. But if your annu- obligations became fixed. You may have to pay an addi- ity starting date (defined on this page) was tional tax if you received an after July 1, 1986, see Simplified Method Simplified Method early distribution from your on this page to find out if you must use that CAUTION ! You must use the Simplified Method if ei- IRA and the total was not rolled method to figure the taxable part. ther of the following applies. over. See the instructions for line 58 on page 45 for details. You can ask the IRS to figure the tax- 1. Your annuity starting date (defined able part for you for a $500 fee. For details, above) was after July 1, 1986, and you used see Pub. 939. this method last year to figure the taxable part. Lines 16a and 16b If your Form 1099-R shows a taxable 2. Your annuity starting date was after amount, you can report that amount on Pensions and Annuities November 18, 1996, and both of the fol- line 16b. But you may be able to report a lowing apply. Special rules may apply if you lower taxable amount by using the General received a distribution from a Rule or the Simplified Method or if the a. The payments are from a qualified profit-sharing or retirement exclusion for retired public safety officers, employee plan, a qualified employee annu- TIP plan and your main home was discussed next, applies. ity, or a tax-sheltered annuity. - 25 - Need more information or forms? See page 96.

(i1040gi)(page-26)Page 26#

Simplified Method Worksheet—Lines 16a and 16b Keep for Your Records Form 1040—Lines 16a and 16b b. On your annuity starting date, either more details on the Simplified Method, see the taxable part of your annuity. Do not use you were under age 75 or the number of Pub. 575 or Pub. 721 for U.S. Civil Service the worksheet below. years of guaranteed payments was fewer retirement benefits. than 5. See Pub. 575 for the definition of Age (or Combined Ages) at If you received U.S. Civil Serv- guaranteed payments. Annuity Starting Date ice retirement benefits and you If you are the retiree, use your age on the chose the alternative annuity CAUTION ! If you must use the Simplified Method, annuity starting date. If you are the survivor option, see Pub. 721 to figure complete the worksheet below to figure the of a retiree, use the retiree’s age on his or taxable part of your pension or annuity. For her annuity starting date. But if your annu- Before you begin: If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below. Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040, line 16b. Enter the total pension or annuity payments received in 2009 on Form 1040, line 16a. 1. Enter the total pension or annuity payments received in 2009. Also, enter this amount on Form 1040, line 16a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3. 3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Multiply line 4 by the number of months for which this year’s payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year’s worksheet . . . . . . . . . . . . 6. 7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040, line 16b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers on page 25 before entering an amount on line 16b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Was your annuity starting date before 1987? Yes. STOP Leave line 10 blank. No. Add lines 6 and 8. This is the amount you have recovered tax free through 2009. You will need this number when you fill out this worksheet next year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Table 1 for Line 3 Above AND your annuity starting date was— IF the age at annuity starting before November 19, 1996, after November 18, 1996, date (see page 25) was . . . enter on line 3 . . . enter on line 3 . . . 55 or under 300 360 56–60 260 310 61–65 240 260 66–70 170 210 71 or older 120 160 Table 2 for Line 3 Above IF the combined ages at annuity starting date (see page 25) were . . . THEN enter on line 3 . . . 110 or under 410 111–120 360 121–130 310 131–140 260 141 or older 210 Need more information or forms? See page 96. - 26 -

(i1040gi)(page-27)Page 27#

Form 1040—Lines 16a Through 20b Rollover to a Roth IRA or a designated ity starting date was after 1997 and the amount you would otherwise be required to Roth account from a designated Roth ac- payments are for your life and that of your report on line 19 by the amount you repaid. count. Enter on line 16a the total distribu- beneficiary, use your combined ages on the Enter the result on line 19. However, if the tion before income tax or other deductions annuity starting date. result is zero or less, enter -0- on line 19. were withheld. This amount should be Also, enter “Repaid” and the amount you If you are the beneficiary of an em- shown in box 1 of Form 1099-R. From the repaid on the dotted line next to line 19. If, ployee who died, see Pub. 575. If there is total on line 16a, subtract the amount of the in 2009, you repaid unemployment com- more than one beneficiary, see Pub. 575 or qualified rollover. Enter the remaining pensation that you included in gross in- Pub. 721 to figure each beneficiary’s tax- amount, even if zero, on line 16b. Also, come in an earlier year, you can deduct the able amount. enter “Rollover” next to line 16b. amount repaid on Schedule A, line 23. But Cost if you repaid more than $3,000, see Repay- Lump-Sum Distributions Your cost is generally your net investment ments in Pub. 525 for details on how to in the plan as of the annuity starting date. It If you received a lump-sum distribution report the repayment. does not include pre-tax contributions. from a profit-sharing or retirement plan, Your net investment should be shown in your Form 1099-R should have the ‘‘Total box 9b of Form 1099-R for the first year distribution’’ box in box 2b checked. You Lines 20a and 20b you received payments from the plan. may owe an additional tax if you received an early distribution from a qualified retire- Rollovers Social Security Benefits ment plan and the total amount was not Generally, a qualified rollover is a tax-free rolled over in a qualified rollover. For de- You should receive a Form SSA-1099 distribution of cash or other assets from one tails, see the instructions for line 58 on page showing in box 3 the total social security retirement plan that is contributed to an- 45. benefits paid to you. Box 4 will show the other plan within 60 days of receiving the amount of any benefits you repaid in 2009. distribution. However, a qualified rollover Enter the total distribution on line 16a If you received railroad retirement benefits to a Roth IRA is generally not a tax-free and the taxable part on line 16b. For details, treated as social security, you should re- distribution. Use lines 16a and 16b to report see Pub. 575. ceive a Form RRB-1099. a qualified rollover, including a direct roll- over, from one qualified employer’s plan to You may be able to pay less tax another or to an IRA or SEP. Use the worksheet on page 28 to see if on the distribution if you were any of your benefits are taxable. For more details on rollovers, including born before January 2, 1936, or TIP distributions under qualified domestic rela- you are the beneficiary of a de- tions orders, see Pub. 575. ceased employee who was born before Jan- Exception. Do not use the worksheet on uary 2, 1936. For details, see Form 4972. page 28 if any of the following applies. Rollover to a plan other than a Roth IRA or a designated Roth account. Enter on • You made contributions to a tradi- line 16a the total distribution before income tional IRA for 2009 and you or your spouse tax or other deductions were withheld. This Line 19 were covered by a retirement plan at work amount should be shown in box 1 of Form or through self-employment. Instead, use 1099-R. From the total on line 16a, subtract Unemployment the worksheets in Pub. 590 to see if any of any contributions (usually shown in box 5) Compensation your social security benefits are taxable and that were taxable to you when made. From to figure your IRA deduction. You should receive a Form 1099-G show- that result, subtract the amount of the quali- ing in box 1 the total unemployment com- • You repaid any benefits in 2009 and fied rollover. Enter the remaining amount, pensation paid to you in 2009. Report on your total repayments (box 4) were more even if zero, on line 16b. Also, enter ‘‘Roll- line 19 the part, if any, you received that is than your total benefits for 2009 (box 3). over’’ next to line 16b. more than $2,400. If married filing jointly, None of your benefits are taxable for 2009. Special rules apply to partial rollovers also report on line 19 any unemployment Also, you may be able to take an itemized of property. See Pub. 575. compensation received by your spouse that deduction or a credit for part of the excess Rollover to a Roth IRA (other than from a is more than $2,400. If you made contribu- repayments if they were for benefits you designated Roth account). Enter on line tions to a governmental unemployment included in gross income in an earlier year. 16a the total distribution before income tax compensation program and you are not For more details, see Pub. 915. or other deductions were withheld. This itemizing deductions, reduce the amount • You file Form 2555, 2555-EZ, 4563, amount should be shown in box 1 of Form you report on line 19 by those contribu- or 8815, or you exclude employer-provided 1099-R. From the total on line 16a, subtract tions. adoption benefits or income from sources any contributions (usually shown in box 5) within Puerto Rico. Instead, use the work- that were taxable to you when made. Enter If you received an overpayment of un- sheet in Pub. 915. the remaining amount, even if zero, on line employment compensation in 2009 and 16b. you repaid any of it in 2009, reduce the - 27 - Need more information or forms? See page 96.

(i1040gi)(page-28)Page 28#

Social Security Benefits Worksheet—Lines 20a and 20b Keep for Your Records Form 1040—Lines 20a and 20b Before you begin: Complete Form 1040, lines 21 and 23 through 32, if they apply to you. Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36 on page 35). If you are married filing separately and you lived apart from your spouse for all of 2009, enter “D” to the right of the word “benefits” on line 20a. If you do not, you may get a math error notice from the IRS. Be sure you have read the Exception on page 27 to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable. 1. Enter the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099. Also, enter this amount on Form 1040, line 20a . . . . . . 1. 2. Enter one-half of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Enter the total of the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Enter the amount, if any, from Form 1040, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Add lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Is the amount on line 6 less than the amount on line 5? No. None of your social security benefits are taxable. Enter -0- on Form 1040, line STOP 20b. Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. If you are: • Married filing jointly, enter $32,000 • Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2009, enter $25,000 } . . . . . . . . . . . . . . 8. • Married filing separately and you lived with your spouse at any time in 2009, skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16. Then go to line 17 9. Is the amount on line 8 less than the amount on line 7? No. None of your social security benefits are taxable. Enter -0- on Form 1040, line STOP 20b. If you are married filing separately and you lived apart from your spouse for all of 2009, be sure you entered “D” to the right of the word “benefits” on line 20a. Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2009 . . 10. 11. Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Multiply line 11 by 85% (.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Multiply line 1 by 85% (.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. 18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040, line 20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. If any of your benefits are taxable for 2009 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Pub. 915 for details. TIP Need more information or forms? See page 96. - 28 -

(i1040gi)(page-29)Page 29#

Form 1040—Lines 21 and 23 Attach Form(s) W-2G to • Any Pay-for-Performance Success Form 1040 if any federal in- Payments that reduce the principal balance Line 21 come tax was withheld. of your home mortgage under the Home TIP Other Income Affordable Modification Program. • Jury duty pay. Also, see the instruc- • Life insurance proceeds received be- Do not report on this line any cause of someone’s death (other than from tions for line 36 on page 35. income from self-employment certain employer-owned life insurance con- or fees received as a notary • Alaska Permanent Fund dividends. CAUTION ! tracts). public. Instead, you must use • Alternative trade adjustment assis- Schedule C, C-EZ, or F, even if you do not • Gifts and bequests. However, if you tance (ATAA) payments. These payments have any business expenses. Also, do not received a gift or bequest from a foreign should be shown in box 5 of Form 1099-G. report on line 21 any nonemployee com- person of more than $14,139, you may • Reimbursements or other amounts re- pensation shown on Form 1099-MISC. In- have to report information about it on Form ceived for items deducted in an earlier year, stead, see the chart on page 11 to find out 3520, Part IV. See the Instructions for such as medical expenses, real estate taxes, where to report that income. Form 3520. general sales taxes, or home mortgage in- Taxable income. Use line 21 to report any terest. See Recoveries in Pub. 525 for de- taxable income not reported elsewhere on tails on how to figure the amount to report. your return or other schedules. See the ex- • Income from the rental of personal amples below. List the type and amount of Adjusted Gross property if you engaged in the rental for income. If necessary, show the required in- profit but were not in the business of rent- Income formation on an attached statement. For ing such property. Also, see the instructions more details, see Miscellaneous Income in for line 36 on page 35. Pub. 525. • Income from an activity not engaged Line 23 Examples of income to report on line 21 in for profit. See Pub. 535. include the following. Educator Expenses • Loss on certain corrective distribu- • Taxable distributions from a Cover- tions of excess deferrals. See Retirement If you were an eligible educator in 2009, dell education savings account (ESA) or a you can deduct on line 23 up to $250 of Plan Contributions in Pub. 525. qualified tuition program (QTP). Distribu- qualified expenses you paid in 2009. If you • Dividends on insurance policies if tions from these accounts may be taxable if and your spouse are filing jointly and both they exceed the total of all net premiums (a) they are more than the qualified higher of you were eligible educators, the maxi- you paid for the contract. education expenses of the designated bene- mum deduction is $500. However, neither ficiary in 2009, and (b) they were not in- • Recapture of a charitable contribution spouse can deduct more than $250 of his or cluded in a qualified rollover. See Pub. 970. deduction relating to the contribution of a her qualified expenses on line 23. You may Nontaxable distributions from these ac- fractional interest in tangible personal be able to deduct expenses that are more counts, including rollovers, do not have to property. See Fractional Interest In Tangi- than the $250 (or $500) limit on Schedule be reported on Form 1040. ble Personal Property in Pub. 526. Interest A, line 21. An eligible educator is a kinder- and an additional 10% tax apply to the You may have to pay an addi- garten through grade 12 teacher, instructor, amount of the recapture. See the instruc- tional tax if you received a tax- counselor, principal, or aide who worked in tions for line 60 on page 46. able distribution from a a school for at least 900 hours during a CAUTION ! Coverdell ESA or a QTP. See school year. • Recapture of a charitable contribution the Instructions for Form 5329. deduction if the charitable organization dis- Qualified expenses include ordinary and poses of the donated property within 3 • Taxable distributions from a health necessary expenses paid in connection with years of the contribution. See Recapture if savings account (HSA) or an Archer MSA. books, supplies, equipment (including no exempt use in Pub. 526. Distributions from these accounts may be computer equipment, software, and serv- • Canceled debts. These amounts may taxable if (a) they are more than the un- ices), and other materials used in the class- be shown in box 2 of Form 1099-C. How- reimbursed qualified medical expenses of room. An ordinary expense is one that is ever, part or all of your income from the the account beneficiary or account holder common and accepted in your educational cancellation of debt may be nontaxable. in 2009, and (b) they were not included in a field. A necessary expense is one that is See Pub. 4681 or go to www.irs.gov and qualified rollover. See Pub. 969. helpful and appropriate for your profession enter “canceled debt” or “foreclosure” in as an educator. An expense does not have You may have to pay an addi- the search box. to be required to be considered necessary. tional tax if you received a tax- able distribution from an HSA Qualified expenses do not include ex- Nontaxable income. Do not report any CAUTION ! or an Archer MSA. See the In- penses for home schooling or for nontaxable income on line 21. Examples of structions for Form 8889 for HSAs or the nonathletic supplies for courses in health or nontaxable income include the following. Instructions for Form 8853 for Archer physical education. • Child support. MSAs. You must reduce your qualified ex- • Economic recovery payments of $250 • Amounts deemed to be income from penses by the following amounts. an HSA because you did not remain an made to certain recipients of social security • Excludable U.S. series EE and I sav- eligible individual during the testing pe- benefits, supplemental security income, ings bond interest from Form 8815. riod. See Form 8889, Part III. railroad retirement benefits, or certain vet- • Nontaxable qualified tuition program erans disability compensation or pension • Prizes and awards. earnings or distributions. benefits. • Gambling winnings, including lotter- • Any nontaxable distribution of Cover- • Vouchers or payments made for such ies, raffles, a lump-sum payment from the dell education savings account earnings. vouchers of $3,500 or $4,500 you received sale of a right to receive future lottery pay- under the CARS “cash for clunkers” pro- ments, etc. For details on gambling losses, • Any reimbursements you received for gram to buy or lease a new fuel-efficient see the instructions for Schedule A, line 28, these expenses that were not reported to on page A-11. automobile. you in box 1 of your Form W-2. - 29 - Need more information or forms? See page 96.

(i1040gi)(page-30)Page 30#

Self-Employed Health Insurance Deduction Worksheet—Line 29 Keep for Your Records Form 1040—Lines 23 Through 29 For more details, use TeleTax topic 458 Line 29 Line 26 (see page 94) or see Pub. 529. Self-Employed Health Moving Expenses Insurance Deduction If you moved in connection with your job Line 24 You may be able to deduct the amount you or business or started a new job, you may paid for health insurance for yourself, your be able to take this deduction. But your new Certain Business Expenses spouse, and your dependents if any of the workplace must be at least 50 miles farther of Reservists, Performing following applies. from your old home than your old home Artists, and Fee-Basis was from your old workplace. If you had no • You were self-employed and had a net Government Officials former workplace, your new workplace profit for the year. must be at least 50 miles from your old Include the following deductions on • You used one of the optional methods home. Use TeleTax topic 455 (see page 94) line 24. to figure your net earnings from self-em- or see Form 3903. ployment on Schedule SE. • Certain business expenses of National • You received wages in 2009 from an Guard and reserve members who traveled S corporation in which you were a more than 100 miles from home to perform more-than-2% shareholder. Health insur- services as a National Guard or reserve Line 27 ance premiums paid or reimbursed by the S member. corporation may be shown in box 14 of One-Half of • Performing-arts-related expenses as a Form W-2. qualified performing artist. Self-Employment Tax • Business expenses of fee-basis state The insurance plan must be established If you were self-employed and owe or local government officials. under your business. If you are a self-employment tax, fill in Schedule SE to more-than-2% shareholder in an S corpora- figure the amount of your deduction. For more details, see Form 2106 or tion, the plan must be established by the S 2106-EZ. corporation. A plan is established by the S corporation if (a) the S corporation makes the premium payments for the policy in Line 28 2009 or (b) you make the premium pay- Line 25 ments and furnish proof of payment to the S Self-Employed SEP, SIMPLE, corporation and then the S corporation re- Health Savings Account and Qualified Plans imburses you for the premium payments in (HSA) Deduction 2009. You can deduct the premiums only if If you were self-employed or a partner, you You may be able to take this deduction if the S corporation reports the premiums may be able to take this deduction. See contributions (other than employer contri- paid or reimbursed as wages in box 1 of Pub. 560 or, if you were a minister, Pub. butions, rollovers, and qualified HSA fund- your Form W-2 in 2009 and you also report 517. the premium payments or reimbursements ing distributions from an IRA) were made as wages on Form 1040, line 7. to your HSA for 2009. See Form 8889. Before you begin: If, during 2009, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation pension recipient, see the Note on page 31. Be sure you have read the Exception on page 31 to see if you can use this worksheet instead of Pub. 535 to figure your deduction. 1. Enter the total amount paid in 2009 for health insurance coverage established under your business (or the S corporation in which you were a more-than-2% shareholder) for 2009 for you, your spouse, and your dependents. But do not include amounts for any month you were eligible to participate in an employer-sponsored health plan or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter your net profit* and any other earned income** from the business under which the insurance plan is established, minus any deductions on Form 1040, lines 27 and 28 . . . . . . . . . . . . . . . . . . . . 2. 3. Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on Form 1040, line 29. Do not include this amount in figuring any medical expense deduction on Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. *If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter the amount from Schedule SE, Section B, line 4b. **Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it does not include capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W-2) from that corporation. Need more information or forms? See page 96. - 30 -

(i1040gi)(page-31)Page 31#

Form 1040—Lines 29 Through 32 4. If you made contributions to your But if you were also eligible to partici- Lines 31a and 31b IRA in 2009 that you deducted for 2008, do pate in any subsidized health plan main- not include them in the worksheet. tained by your or your spouse’s employer Alimony Paid for any month or part of a month in 2009, 5. If you received income from a non- If you made payments to or for your spouse amounts paid for health insurance coverage qualified deferred compensation plan or or former spouse under a divorce or separa- nongovernmental section 457 plan that is for that month cannot be used to figure the tion instrument, you may be able to take included in box 1 of your Form W-2, or in deduction. For example, if you were eligi- this deduction. Use TeleTax topic 452 (see box 7 of Form 1099-MISC, do not include ble to participate in a subsidized health plan page 94) or see Pub. 504. that income on line 8 of the worksheet. The maintained by your spouse’s employer income should be shown in (a) box 11 of from September 30 through December 31, your Form W-2, (b) box 12 of your Form you cannot use amounts paid for health in- W-2 with code Z, or (c) box 15b of Form surance coverage for September through Line 32 1099-MISC. If it is not, contact your em- December to figure your deduction. ployer or the payer for the amount of the IRA Deduction income. Medicare premiums cannot be used to If you made any nondeductible 6. You must file a joint return to deduct figure the deduction. Also, amounts paid contributions to a traditional in- contributions to your spouse’s IRA. Enter for health insurance coverage from retire- dividual retirement arrange- the total IRA deduction for you and your TIP ment (IRA) for 2009, you must ment plan distributions that were nontax- spouse on line 32. report them on Form 8606. able because you are a retired public safety 7. Do not include qualified rollover con- officer cannot be used to figure the deduc- tributions in figuring your deduction. In- If you made contributions to a tradi- tion. stead, see the instructions for lines 15a and tional IRA for 2009, you may be able to 15b that begin on page 24. take an IRA deduction. But you, or your 8. Do not include trustees’ fees that For more details, see Pub. 535. spouse if filing a joint return, must have were billed separately and paid by you for had earned income to do so. For IRA pur- your IRA. These fees can be deducted only poses, earned income includes alimony and as an itemized deduction on Schedule A. Note. If, during 2009, you were an eligible separate maintenance payments reported trade adjustment assistance (TAA) recipi- 9. Do not include any repayments of on line 11. If you were a member of the ent, alternative TAA (ATAA) recipient, re- qualified reservist distributions. You can- U.S. Armed Forces, earned income in- employment trade adjustment assistance not deduct them. For information on how to cludes any nontaxable combat pay you re- report these repayments, see Qualified re- (RTAA) recipient, or Pension Benefit ceived. If you were self-employed, earned servist repayments in Pub. 590. income is generally your net earnings from Guaranty Corporation pension recipient, self-employment if your personal services you must complete Form 8885 before com- 10. If the total of your IRA deduction on were a material income-producing factor. pleting the worksheet on page 30. When line 32 plus any nondeductible contribution For more details, see Pub. 590. A statement figuring the amount to enter on line 1 of the to your traditional IRAs shown on Form should be sent to you by June 1, 2010, that 8606 is less than your total traditional IRA worksheet on page 30, do not include: shows all contributions to your traditional contributions for 2009, see Pub. 590 for • Any amounts you included on Form IRA for 2009. special rules. 8885, line 4, 11. You may be able to deduct up to an Use the worksheet on pages 32 and 33 to • Any qualified health insurance premi- additional $3,000 if all the following condi- figure the amount, if any, of your IRA de- ums you paid to “U.S. Treasury-HCTC,” or tions are met. duction. But read the following list before • Any health coverage tax credit ad- a. You must have been a participant in a you fill in the worksheet. vance payments shown in box 1 of Form 401(k) plan under which the employer 1099-H. 1. If you were age 701⁄2 or older at the matched at least 50% of your contributions end of 2009, you cannot deduct any contri- to the plan with stock of the company. butions made to your traditional IRA for b. You must have been a participant in If you qualify to take the deduction, use 2009 or treat them as nondeductible contri- the 401(k) plan 6 months before the em- the worksheet on page 30 to figure the butions. ployer filed for bankruptcy. amount you can deduct. 2. You cannot deduct contributions to a c. The employer (or a controlling corpo- Roth IRA. But you may be able to take the ration) must have been a debtor in a bank- retirement savings contributions credit Exception. Use Pub. 535 instead of the ruptcy case in an earlier year. (saver’s credit). See the instructions for line worksheet on page 30 to figure your deduc- d. The employer (or any other person) 50 on page 40. tion if any of the following applies. must have been subject to indictment or conviction based on business transactions • You had more than one source of in- related to the bankruptcy. If you are filing a joint return come subject to self-employment tax. and you or your spouse made If this applies to you, do not use the work- • You file Form 2555 or 2555-EZ. contributions to both a tradi- sheet on pages 32 and 33. Instead, use the CAUTION ! • You are using amounts paid for quali- tional IRA and a Roth IRA for worksheet in Pub. 590. fied long-term care insurance to figure the 2009, do not use the worksheet on pages 32 deduction. and 33. Instead, see Pub. 590 to figure the By April 1 of the year after the amount, if any, of your IRA deduction. year in which you turn age 701⁄2, you must start taking minimum TIP 3. You cannot deduct elective deferrals required distributions from Line 30 to a 401(k) plan, 403(b) plan, section 457 your traditional IRA. If you do not, you Penalty on Early Withdrawal plan, SIMPLE plan, or the federal Thrift may have to pay a 50% additional tax on Savings Plan. These amounts are not in- the amount that should have been distrib- of Savings cluded as income in box 1 of your Form uted. For details, including how to figure The Form 1099-INT or Form 1099-OID W-2. But you may be able to take the retire- the minimum required distribution, see you received will show the amount of any ment savings contributions credit. See the Pub. 590. penalty you were charged. instructions for line 50 on page 40. - 31 - Need more information or forms? See page 96.

(i1040gi)(page-32)Page 32#

IRA Deduction Worksheet—Line 32 Keep for Your Records Form 1040—Line 32 In any case, the income earned on your IRA ployed and had a SEP, SIMPLE, or quali- Were You Covered by a fied retirement plan. contributions is not taxed until it is paid to Retirement Plan? you. If you were covered by a retirement plan If you were covered by a retirement plan and you file Form 2555, 2555-EZ, or 8815, (qualified pension, profit-sharing (includ- or you exclude employer-provided adop- The “Retirement plan” box in box 13 of ing 401(k)), annuity, SEP, SIMPLE, etc.) at tion benefits, see Pub. 590 to figure the your Form W-2 should be checked if you work or through self-employment, your amount, if any, of your IRA deduction. were covered by a plan at work even if you IRA deduction may be reduced or elimi- were not vested in the plan. You are also nated. But you can still make contributions Married persons filing separately. If you to an IRA even if you cannot deduct them. covered by a plan if you were self-em- were not covered by a retirement plan but If you were age 701⁄2 or older at the end of 2009, you cannot deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 701⁄2 or older at the end of 2009. If you are married filing jointly and only one spouse was under age 701⁄2 at the end of 2009, complete this worksheet only for that spouse. CAUTION ! Before you begin: Be sure you have read the list on page 31. You may not be eligible to use this worksheet. Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36 on page 35). If you are married filing separately and you lived apart from your spouse for all of 2009, enter “D” on the dotted line next to Form 1040, line 32. If you do not, you may get a math error notice from the IRS. Your IRA Spouse’s IRA 1a. Were you covered by a retirement plan (see page 31)? . . . . . . . . . . . . . . . . . . . . . 1a. Yes No b. If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b. Yes No Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if applicable), and go to line 8. • $5,000, if under age 50 at the end of 2009. • $6,000, if age 50 or older but under age 701⁄2 at the end of 2009. Otherwise, go to line 2. 2. Enter the amount shown below that applies to you. • Single, head of household, or married filing separately and you lived apart from your spouse for all of 2009, enter $65,000 • Qualifying widow(er), enter $109,000 } 2a. 2b. • Married filing jointly, enter $109,000 in both columns. But if you checked “No” on either line 1a or 1b, enter $176,000 for the person who was not covered by a plan • Married filing separately and you lived with your spouse at any time in 2009, enter $10,000 3. Enter the amount from Form 1040, line 22 . . . . . . . . . . . 3. 4. Enter the total of the amounts from Form 1040, lines 23 through 31a, plus any write-in adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . 4. 5. Subtract line 4 from line 3. If married filing jointly, enter the result in both columns 5a. 5b. 6. Is the amount on line 5 less than the amount on line 2? None of your IRA contributions are deductible. For details on No. nondeductible IRA contributions, see Form 8606. STOP Subtract line 5 from line 2 in each column. Follow the instruction below Yes. that applies to you. • If single, head of household, or married filing separately, and the result is $10,000 or more, enter the applicable amount below on line 7 for that column and go to line 8. i. $5,000, if under age 50 at the end of 2009. ii. $6,000, if age 50 or older but under age 701⁄2 at the end of 2009. Otherwise, go to line 7. } 6a. 6b. • If married filing jointly or qualifying widow(er), and the result is $20,000 or more ($10,000 or more in the column for the IRA of a person who was not covered by a retirement plan), enter the applicable amount below on line 7 for that column and go to line 8. i. $5,000, if under age 50 at the end of 2009. ii. $6,000 if age 50 or older but under age 701⁄2 at the end of 2009. Otherwise, go to line 7. Need more information or forms? See page 96. - 32 -

(i1040gi)(page-33)Page 33#

IRA Deduction Worksheet—Continued from page 32 Form 1040—Line 32 Your IRA Spouse’s IRA 7. Multiply lines 6a and 6b by the percentage below that applies to you. If the result is not a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200. • Single, head of household, or married filing separately, multiply by 50% (.50)(or by 60% (.60) in the column for the IRA of a person who is age } 50 or older at the end of 2009) 7a. 7b. • Married filing jointly or qualifying widow(er), multiply by 25% (.25) (or by 30% (.30) in the column for the IRA of a person who is age 50 or older at the end of 2009). But if you checked “No” on either line 1a or 1b, then in the column for the IRA of the person who was not covered by a retirement plan, multiply by 50% (.50) (or by 60% (.60) if age 50 or older at the end of 2009) 8. Enter the total of your (and your spouse’s if filing jointly): • Wages, salaries, tips, etc. Generally, this is the amount reported in box 1 of Form W-2. See page 31 for exceptions } 8. • Alimony and separate maintenance payments reported on Form 1040, line 11 • Nontaxable combat pay. This amount should be reported in box 12 of Form W-2 with code Q 9. Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse’s if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Form 1040, lines 27 and 28. If zero or less, enter -0-. For more details, see Pub. 590 . . . . . . . . . . . . . . . . . 9. 10. Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . 10. If married filing jointly and line 10 is less than $10,000 ($11,000 if one spouse is age 50 or older at the end of 2009; $12,000 if both spouses are age 50 or older at the end of 2009), stop here and see CAUTION ! Pub. 590 to figure your IRA deduction. 11. Enter traditional IRA contributions made, or that will be made by April 15, 2010, for 2009 to your IRA on line 11a and to your spouse’s IRA on line 11b . . . . . . . 11a. 11b. 12. On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a. 12b. your spouse was, you are considered cov- ered by a plan unless you lived apart from your spouse for all of 2009. You may be able to take the retirement savings contribu- tions credit. See the instructions TIP for line 50 that begin on page 40. - 33 - Need more information or forms? See page 96.

(i1040gi)(page-34)Page 34#

Student Loan Interest Deduction Worksheet—Line 33 Keep for Your Records Form 1040—Line 33 1. Yourself or your spouse. most colleges, universities, and certain vo- cational schools. You must reduce the ex- Line 33 2. Any person who was your dependent penses by the following benefits. when the loan was taken out. Student Loan Interest • Employer-provided educational assis- 3. Any person you could have claimed Deduction tance benefits that are not included in box 1 as a dependent for the year the loan was taken out except that: of Form(s) W-2. You can take this deduction only if all of the following apply. • Excludable U.S. series EE and I sav- a. The person filed a joint return, ings bond interest from Form 8815. • You paid interest in 2009 on a quali- b. The person had gross income that was fied student loan (see below). • Any nontaxable distribution of quali- equal to or more than the exemption • Your filing status is any status except fied tuition program earnings. amount for that year ($3,650 for 2009), or married filing separately. • Any nontaxable distribution of Cover- c. You, or your spouse if filing jointly, • Your modified adjusted gross income dell education savings account earnings. could be claimed as a dependent on some- (AGI) is less than: $75,000 if single, head one else’s return. • Any scholarship, educational assis- of household, or qualifying widow(er); tance allowance, or other payment (but not $150,000 if married filing jointly. Use lines gifts, inheritances, etc.) excluded from in- The person for whom the expenses were 2 through 4 of the worksheet below to fig- come. paid must have been an eligible student ure your modified AGI. (see this page). However, a loan is not a • You, or your spouse if filing jointly, For more details on these expenses, see qualified student loan if (a) any of the pro- are not claimed as a dependent on Pub. 970. ceeds were used for other purposes, or (b) someone’s (such as your parent’s) 2009 tax the loan was from either a related person or return. Eligible student. An eligible student is a a person who borrowed the proceeds under person who: a qualified employer plan or a contract pur- Use the worksheet below to figure your chased under such a plan. To find out who student loan interest deduction. • Was enrolled in a degree, certificate, is a related person, see Pub. 970. or other program (including a program of Exception. Use Pub. 970 instead of the study abroad that was approved for credit worksheet below to figure your student Qualified higher education expenses. by the institution at which the student was loan interest deduction if you file Form Qualified higher education expenses gener- enrolled) leading to a recognized educa- 2555, 2555-EZ, or 4563, or you exclude ally include tuition, fees, room and board, tional credential at an eligible educational income from sources within Puerto Rico. and related expenses such as books and institution, and supplies. The expenses must be for educa- Qualified student loan. A qualified student • Carried at least half the normal tion in a degree, certificate, or similar pro- loan is any loan you took out to pay the full-time workload for the course of study gram at an eligible educational institution. qualified higher education expenses for any he or she was pursuing. An eligible educational institution includes of the following individuals. Before you begin: Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36 on page 35). Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 970 to figure your deduction. 1. Enter the total interest you paid in 2009 on qualified student loans (see above). Do not enter more than $2,500 1. 2. Enter the amount from Form 1040, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. 3. Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36 . . . . . . . . . . . . . . . . . . . . . . . . .3. 4. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. 5. Enter the amount shown below for your filing status. • Single, head of household, or qualifying widow(er)—$60,000 } . . . . . . . . . . .5. • Married filing jointly—$120,000 6. Is the amount on line 4 more than the amount on line 5? Skip lines 6 and 7, enter -0- on line 8, and go to line 9. No. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. Yes. 7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. . 8. Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Need more information or forms? See page 96. - 34 -

(i1040gi)(page-35)Page 35#

Form 1040—Lines 34 Through 40a • Archer MSA deduction (see Form • You cannot see better than 20/200 in 8853). Identify as “MSA.” Line 34 your better eye with glasses or contact • Jury duty pay if you gave the pay to lenses, or Tuition and Fees Deduction your employer because your employer paid • Your field of vision is 20 degrees or If you paid qualified tuition and fees for your salary while you served on the jury. less. yourself, your spouse, or your Identify as “Jury Pay.” If your eye condition is not likely to dependent(s), you may be able to take this • Deductible expenses related to in- improve beyond the conditions listed deduction. See Form 8917. come reported on line 21 from the rental of above, you can get a statement certified by personal property engaged in for profit. your eye doctor or registered optometrist to You may be able to take a credit Identify as “PPR.” this effect instead. for your educational expenses • Reforestation amortization and ex- instead of a deduction. See the You must keep the statement for your penses (see Pub. 535). Identify as “RFST.” TIP instructions for line 49 on page records. • Repayment of supplemental unem- 40 for details. ployment benefits under the Trade Act of 1974 (see Pub. 525). Identify as “Sub-Pay Line 39b TRA.” Line 35 If your filing status is married filing sepa- • C o n t r i b u t i o n s t o s e c t i o n rately (box 3 is checked), and your spouse 501(c)(18)(D) pension plans (see Pub. Domestic Production itemizes deductions on his or her return, 525). Identify as “501(c)(18)(D).” Activities Deduction check the box on line 39b. Also check that • Contributions by certain chaplains to You may be able to deduct up to 6% of box if you were a dual-status alien. But if section 403(b) plans (see Pub. 517). Iden- your qualified production activities income you were a dual-status alien and you file a tify as “403(b).” from the following activities. joint return with your spouse who was a • Attorney fees and court costs for ac- U.S. citizen or resident alien at the end of 1. Construction of real property per- tions settled or decided after October 22, 2009 and you and your spouse agree to be formed in the United States. 2004, involving certain unlawful discrimi- taxed on your combined worldwide in- nation claims, but only to the extent of 2. Engineering or architectural services come, do not check the box. gross income from such actions (see Pub. performed in the United States for con- 525). Identify as “UDC.” struction of real property in the United States. • Attorney fees and court costs paid by Line 40a 3. Any lease, rental, license, sale, ex- you in connection with an award from the change, or other disposition of: IRS for information you provided after De- Itemized Deductions or cember 19, 2006, that substantially contrib- a. Tangible personal property, computer Standard Deduction uted to the detection of tax law violations, software, and sound recordings that you up to the amount of the award includible in In most cases, your federal income tax will manufactured, produced, grew, or ex- your gross income. Identify as “WBF.” be less if you take the larger of your item- tracted in whole or in significant part ized deductions or standard deduction. within the United States, Itemized Deductions b. Any qualified film you produced, or Line 37 c. Electricity, natural gas, or potable To figure your itemized deductions, fill in water you produced in the United States. Schedule A. If line 37 is less than zero, you may have a net operating loss that you can carry to Standard Deduction The deduction does not apply to income another tax year. See the Instructions for Most people can find their standard deduc- derived from: Form 1045 for details. tion by looking at the amounts listed under • The sale of food and beverages you “All others” to the left of Form 1040, line prepared at a retail establishment; 40a. But use the worksheet on page 36 to • Property you leased, licensed, or figure your standard deduction if: rented for use by any related person; Tax and Credits • You, or your spouse if filing jointly, • The transmission or distribution of can be claimed as a dependent on electricity, natural gas, or potable water; or someone’s 2009 return, or Line 39a • The lease, rental, license, sale, ex- • You checked any box on line 39a. change, or other disposition of land. If you were born before January 2, 1945, or Exception. Use Schedule L, instead of the were blind at the end of 2009, check the In certain cases, the references above to worksheet on page 36, to figure your stan- appropriate box(es) on line 39a. If you were the United States include Puerto Rico. dard deduction if: married and checked the box on Form • You paid state or local real estate For details, see Form 8903 and its in- 1040, line 6b, and your spouse was born taxes in 2009, structions. before January 2, 1945, or was blind at the • You paid state or local sales or excise end of 2009, also check the appropriate taxes (or certain other taxes or fees in a box(es) for your spouse. Be sure to enter state without a sales tax) on the purchase of the total number of boxes checked. Line 36 a new motor vehicle after February 16, 2009, or Include in the total on line 36 any of the Blindness following write-in adjustments. To find out • You have a net disaster loss on Form If you were partially blind as of December if you can take the deduction, see the form 4684, line 18. 31, 2009, you must get a statement certified or publication indicated. On the dotted line by your eye doctor or registered optome- next to line 36, enter the amount of your If you use Schedule L to figure your stan- deduction and identify it as indicated. trist that: dard deduction, be sure to check the box on - 35 - Need more information or forms? See page 96.

(i1040gi)(page-36)Page 36#

Standard Deduction Worksheet—Line 40a Keep for Your Records Form 1040—Line 40a line 40b and attach Schedule L to your re- blind, paid real estate taxes or sales or ex- turn. cise taxes on the purchase of a vehicle, or had a net disaster loss. If you checked the box on line 39b, your standard deduction is zero, even if you were born CAUTION ! before January 2, 1945, were Do not complete this worksheet if you checked the box on line 39b; your standard deduction is zero. Also, do not CAUTION ! complete this worksheet if you must use Schedule L to figure your standard deduction (see Exception on page 35). 1. Enter the amount shown below for your filing status. • Single or married filing separately—$5,700 • Married filing jointly or Qualifying widow(er)—$11,400 } . . . . . . . . . . . . . . . 1. • Head of household—$8,350 2. Can you (or your spouse if filing jointly) be claimed as a dependent on someone else’s return? No. Enter the amount from line 1 on line 4, skip line 3, and go to line 5. Yes. Go to line 3. 3. Is your earned income* more than $650? Yes. Add $300 to your earned income. Enter the total } . . . . . . . . . . . . . . . . 3. No. Enter $950 4. Enter the smaller of line 1 or line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. If born before January 2, 1945, or blind, multiply the number on Form 1040, line 39a, by $1,100 ($1,400 if single or head of household). Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Add lines 4 and 5. Enter the total here and on Form 1040, line 40a . . . . . . . . . . . . . . . . . . . . . . . . . . 6. *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27. Need more information or forms? See page 96. - 36 -

(i1040gi)(page-37)Page 37#

Deduction for Exemptions Worksheet—Line 42 Keep for Your Records Form 1040—Lines 42 and 44 You must complete and attach Form tax-free educational assistance or a refund of qualified expenses was received in 2009 8914 to claim this additional exemption Line 42 for the student. See Form 8863 for more amount. Exemptions details. Enter the amount and “ECR” in the space next to line 44. Adjusted gross income (line 38) over Taxpayers housing Midwestern displaced $125,100. Use the Deduction for Exemp- individuals. You may be able to claim an Do you want the IRS to figure the tax tions Worksheet below to figure your de- additional exemption amount of $500 per on your taxable income for you? duction for exemptions unless you are person (up to $2,000) if you provided hous- filing Form 8914. ing to a person who was displaced from his ❏ Yes. See Pub. 967 for details, includ- or her main home because of the storms, ing who is eligible and what to do. If you tornadoes, or flooding in a Midwestern dis- have paid too much, we will send you a aster area and all of the following apply. refund. If you did not pay enough, we will Line 44 • The person displaced lived in your send you a bill. main home for a period of at least 60 con- Tax secutive days ending in 2009. ❏ No. Use one of the following methods Include in the total on line 44 all of the • You did not receive any rent or other to figure your tax. following taxes that apply. amount from any source for providing the housing. • Tax on your taxable income. Figure Tax Table or Tax Computation Work- the tax using one of the methods described sheet. If your taxable income is less than • The main home of the person dis- on this page and page 38. $100,000, you must use the Tax Table that placed was in a Midwestern disaster area begins on page 77 to figure your tax. Be on the date the storms, tornadoes, or flood- • Tax from Form 8814 (relating to the sure you use the correct column. If your ing occurred. election to report child’s interest or divi- taxable income is $100,000 or more, use dends). Check the appropriate box. • The person displaced was not your the Tax Computation Worksheet on spouse or dependent. • Tax from Form 4972 (relating to page 89. lump-sum distributions). Check the appro- • You did not claim an additional ex- priate box. emption amount for that person in 2008. However, do not use the Tax Table or • Recapture of an education credit. You • You did not claim the maximum addi- Tax Computation Worksheet to figure your may owe this tax if you claimed an educa- tional exemption amount of $2,000 ($1,000 tax if any of the following applies. if married filing separately) in 2008. tion credit in an earlier year, and either 1. Is the amount on Form 1040, line 38, more than the amount shown on line 4 below for your filing status? Multiply $3,650 by the total number of exemptions claimed on Form 1040, line 6d, and enter the No. STOP result on Form 1040, line 42. Yes. Continue 2. Multiply $3,650 by the total number of exemptions claimed on Form 1040, line 6d . . . . . . . . . . . . . . . . . . . . 2. 3. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Enter the amount shown below for your filing status. • Single—$166,800 • Married filing jointly or qualifying widow(er)—$250,200 } . . . . . . 4. • Married filing separately—$125,100 • Head of household—$208,500 5. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. 6. Is line 5 more than $122,500 ($61,250 if married filing separately)? Multiply $2,433 by the total number of exemptions claimed on Form 1040, line Yes. 6d. Enter the result here and on Form 1040, line 42. Do not complete the rest of this worksheet. Divide line 5 by $2,500 ($1,250 if married filing separately). If the result is not a No. whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. 7. Multiply line 6 by 2% (.02) and enter the result as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. . 8. Multiply line 2 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Divide line 8 by 3.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Deduction for exemptions. Subtract line 9 from line 2. Enter the result here and on Form 1040, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. - 37 - Need more information or forms? See page 96.

(i1040gi)(page-38)Page 38#

Form 1040—Line 44 Form 8615. Form 8615 generally must be born on January 1, 1986, is considered to be • You are filing Schedule D and Sched- used to figure the tax for any child who had age 24 at the end of 2009. ule D, lines 15 and 16, are both more than more than $1,900 of investment income, zero. Schedule D Tax Worksheet. If you have to such as taxable interest, ordinary divi- file Schedule D and Schedule D, line 18 or dends, or capital gains (including capital But if you are filing Form 2555 or 19, is more than zero, use the Schedule D gain distributions) and who either: 2555-EZ, you must use the Foreign Earned Tax Worksheet on page D-10 of the In- 1. Was under age 18 at the end of 2009, Income Tax Worksheet below instead. structions for Schedule D to figure the 2. Was age 18 at the end of 2009 and did amount to enter on Form 1040, line 44. But not have earned income that was more than if you are filing Form 2555 or 2555-EZ, Schedule J. If you had income from farm- half of the child’s support, or you must use the Foreign Earned Income ing or fishing (including certain amounts Tax Worksheet below instead. 3. Was a full-time student over age 18 received in connection with the Exxon and under age 24 at the end of 2009 and did Valdez litigation), your tax may be less if Qualified Dividends and Capital Gain Tax not have earned income that was more than you choose to figure it using income aver- Worksheet. If you do not have to use the half of the child’s support. aging on Schedule J. Schedule D Tax Worksheet (see above), use the worksheet on page 39 to figure the But if the child files a joint return for amount to enter on Form 1040, line 44, if 2009 or if neither of the child’s parents was Foreign Earned Income Tax Worksheet. any of the following applies. alive at the end of 2009, do not use Form If you claimed the foreign earned income 8615 to figure the child’s tax. • You reported qualified dividends on exclusion, housing exclusion, or housing Form 1040, line 9b. A child born on January 1, 1992, is con- deduction on Form 2555 or 2555-EZ, you sidered to be age 18 at the end of 2009; a • You do not have to file Schedule D must figure your tax using the worksheet child born on January 1, 1991, is consid- and you reported capital gain distributions below. ered to be age 19 at the end of 2009; a child on Form 1040, line 13. Foreign Earned Income Tax Worksheet—Line 44 Keep for Your Records CAUTION ! If Form 1040, line 43, is zero, do not complete this worksheet. 1. Enter the amount from Form 1040, line 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter the amount from your (and your spouse’s, if filing jointly) Form 2555, lines 45 and 50, or Form 2555-EZ, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615, whichever applies. See the instructions for line 44 that begin on page 37 to see which tax computation method applies. (Do not use a second Foreign Earned Income Tax Worksheet to figure the tax on this line) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Tax on the amount on line 2. Use the Tax Table or Tax Computation Worksheet, whichever applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on Form 1040, line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. *Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040, line 43, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess. If you do not have a capital gain excess, complete the rest of either of those worksheets according to the worksheet’s instructions. Then complete lines 5 and 6 above. If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above. 1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess. 2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above. 3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. 4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet on page D-9 of the Instructions for Schedule D (Form 1040). Need more information or forms? See page 96. - 38 -

(i1040gi)(page-39)Page 39#

Qualified Dividends and Capital Gain Tax Worksheet—Line 44 Keep for Your Records Form 1040—Line 44 Before you begin: See the instructions for line 44 that begin on page 37 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 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter the amount from Form 1040, line 9b* . . . . . . . . . 2. 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 loss, enter -0- } 3. No. Enter the amount from Form 1040, line 13 4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. If you are claiming investment interest expense on Form 4952, enter the amount from line 4g of that form. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 6. 7. Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 7. 8. Enter the smaller of: • The amount on line 1, or • $33,950 if single or married filing separately, } . . . . . . . . . . . 8. $67,900 if married filing jointly or qualifying widow(er), $45,500 if head of household. 9. Is the amount on line 7 equal to or more than the amount on line 8? Yes. Skip lines 9 and 10; go to line 11 and check the ‘‘No’’ box. No. Enter the amount from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Are the amounts on lines 6 and 10 the same? Yes. Skip lines 11 through 14; go to line 15. No. Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Enter the amount from line 10 (if line 10 is blank, enter -0-) . . . . . . . . . . . . . . 12. 13. Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Multiply line 13 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Figure the tax on the amount on line 7. Use the Tax Table or Tax Computation Worksheet, whichever applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Figure the tax on the amount on line 1. Use the Tax Table or Tax Computation Worksheet, whichever applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. 18. Tax on all taxable income. Enter the smaller of line 16 or line 17. 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 38 . . . . . . . . . . . . . . . . . . . . . . 18. *If you are filing Form 2555 or 2555-EZ, see the footnote in the worksheet on page 38 before completing this line. - 39 - Need more information or forms? See page 96.

(i1040gi)(page-40)Page 40#

Form 1040—Lines 45 Through 50 ally, you must complete and attach Form c. You, or your spouse if filing jointly, 1116 to do so. could be claimed as a dependent on some- Line 45 one else’s 2009 return. Exception. You do not have to complete Alternative Minimum Tax 5. Your child whom you could not claim Form 1116 to take this credit if all five of as a dependent because of the rules for Use the worksheet on page 41 to see if you the following apply. Children of divorced or separated parents should fill in Form 6251. 1. All of your gross foreign source in- that begin on page 18. An electronic version of this come was from interest and dividends and worksheet is available on all of that income and the foreign tax paid For details, use TeleTax topic 602 (see www.irs.gov. Enter “AMT As- on it were reported to you on Form page 94) or see Form 2441. TIP sistant” in the search box on the 1099-INT, Form 1099-DIV, or Schedule website. K-1 (or substitute statement). 2. If you had dividend income from Exception. Fill in Form 6251 instead of Line 49 shares of stock, you held those shares for at using the worksheet on page 41 if you least 16 days. claimed or received any of the following Education Credits items. 3. You are not filing Form 4563 or ex- If you (or your dependent) paid qualified cluding income from sources within Puerto • Accelerated depreciation. expenses in 2009 for yourself, your spouse, Rico. • Stock by exercising an incentive stock or your dependent to enroll in or attend an 4. The total of your foreign taxes was option and you did not dispose of the stock eligible educational institution, you may be not more than $300 (not more than $600 if in the same year. able to take an education credit. See Form married filing jointly). 8863 for details. However, you cannot take • Tax-exempt interest from private ac- 5. All of your foreign taxes were: an education credit if any of the following tivity bonds. applies. • Intangible drilling, circulation, re- a. Legally owed and not eligible for a • You, or your spouse if filing jointly, search, experimental, or mining costs. refund, and are claimed as a dependent on someone • Amortization of pollution-control fa- b. Paid to countries that are recognized else’s (such as your parent’s) 2009 tax re- cilities or depletion. by the United States and do not support turn. terrorism. • Income or (loss) from tax-shelter farm • Your filing status is married filing activities or passive activities. For more details on these requirements, separately. • Income from long-term contracts not see the Instructions for Form 1116. • The amount on Form 1040, line 38, is figured using the percentage-of-completion $90,000 or more ($180,000 or more if mar- Do you meet all five requirements method. ried filing jointly). above? • Interest paid on a home mortgage not • You are taking a deduction for tuition used to buy, build, or substantially improve ❏ Yes. Enter on line 47 the smaller of (a) and fees on Form 1040, line 34, for the your home. your total foreign taxes, or (b) the amount same student. on Form 1040, line 44. • Investment interest expense reported • You, or your spouse, were a nonresi- on Form 4952. ❏ No. See Form 1116 to find out if you dent alien for any part of 2009 unless your • Net operating loss deduction. can take the credit and, if you can, if you filing status is married filing jointly. have to file Form 1116. • Alternative minimum tax adjustments from an estate, trust, electing large partner- ship, or cooperative. Line 50 • Section 1202 exclusion. Line 48 • Any general business credit in Part I Retirement Savings Credit for Child and of Form 3800. Contributions Credit Dependent Care Expenses • Empowerment zone and renewal (Saver’s Credit) community employment credit. You may be able to take this credit if you You may be able to take this credit if you, • Qualified electric vehicle credit. paid someone to care for any of the follow- or your spouse if filing jointly, made (a) ing persons. • Alternative fuel vehicle refueling contributions, other than rollover contribu- property credit. 1. Your qualifying child under age 13 tions, to a traditional or Roth IRA; (b) elec- • Credit for prior year minimum tax. whom you claim as your dependent. tive deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) 2. Your disabled spouse who could not Form 6251 should be filled in or to a governmental 457, SEP, or SIMPLE care for himself or herself, and who lived for a child if Form 8615 must be plan; (c) voluntary employee contributions with you for more than half the year. used to figure the child’s tax to a qualified retirement plan (including the CAUTION ! 3. Any disabled person not able to care and the child’s adjusted gross federal Thrift Savings Plan); or (d) contri- for himself or herself, who lived with you income on Form 1040, line 38, exceeds the butions to a 501(c)(18)(D) plan. for more than half the year, and whom you child’s earned income by more than claim as a dependent. $6,700. To find out when Form 8615 must However, you cannot take the credit if be used, see page 38. 4. Any disabled person not able to care either of the following applies. for himself or herself, who lived with you 1. The amount on Form 1040, line 38, is for more than half the year, and whom you more than $27,750 ($41,625 if head of could have claimed as a dependent except household; $55,500 if married filing Line 47 that: jointly). Foreign Tax Credit a. The person filed a joint return, 2. The person(s) who made the qualified If you paid income tax to a foreign country, b. The person had $3,650 or more of contribution or elective deferral (a) was you may be able to take this credit. Gener- gross income, or born after January 1, 1992, (b) is claimed as Need more information or forms? See page 96. - 40 -

(i1040gi)(page-41)Page 41#

Worksheet To See if You Should Fill in Form 6251—Line 45 Keep for Your Records Form 1040—Lines 45 Through 50 a dependent on someone else’s 2009 tax • Took a full-time, on-farm training on-the-job training course, correspondence return, or (c) was a student (defined next). course given by a school or a state, county, school, or school offering courses only or local government agency. through the Internet. You were a student if during any part of A school includes a technical, trade, or For more details, use TeleTax topic 610 5 calendar months of 2009 you: mechanical school. It does not include an (see page 94) or see Form 8880. • Were enrolled as a full-time student at a school, or Before you begin: Be sure you have read the Exception on page 40 to see if you must fill in Form 6251 instead of using this worksheet. If you are claiming the foreign tax credit (see the instructions for Form 1040, line 47, on page 40), enter that credit on line 47. 1. Are you filing Schedule A? Enter the amount from Form 1040, line 38. No. } . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. Enter the amount from Form 1040, line 41. Yes. 2. Enter any amount from Form 8914, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. If filing Schedule L, enter the total of lines 6 and 20 from Schedule L. Otherwise, enter -0- . . 3. 4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Subtract line 4 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. If filing Schedule A, enter the smaller of the amount on Schedule A, line 4, or 2.5% (.025) of the amount on Form 1040, line 38 (but not less than zero). Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. If filing Schedule A, enter the total of the amounts from Schedule A, lines 5, 6, 8, and 27. Otherwise, enter -0- . . 7. 8. Add lines 5 through 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Enter any tax refund from Form 1040, lines 10 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Enter the amount shown below for your filing status. • Single or head of household—$46,700 • Married filing jointly or Qualifying widow(er)—$70,950 } . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. • Married filing separately—$35,475 12. Is the amount on line 10 more than the amount on line 11? You do not need to fill in Form 6251. No. STOP 12. Yes. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. Enter the amount shown below for your filing status. • Single or head of household—$112,500 • Married filing jointly or qualifying widow(er)—$150,000 } . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. • Married filing separately—$75,000 14. Is the amount on line 10 more than the amount on line 13? No. Skip lines 14 and 15; enter on line 16 the amount from line 12, and go to line 17. 14. Yes. Subtract line 13 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. Multiply line 14 by 25% (.25) and enter the smaller of the result or line 11 above . . . . . . . . . . . . . . . . . . . . . . 15. 16. Add lines 12 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Is the amount on line 16 more than $175,000 ($87,500 if married filing separately)? Fill in Form 6251 to see if you owe the alternative minimum tax. Yes. STOP 17. No. Multiply line 16 by 26% (.26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. Enter the amount from Form 1040, line 44, minus the total of any tax from Form 4972 and any amount on Form 1040, line 47. If you used Schedule J to figure your tax, the amount for Form 1040, line 44, must be refigured without using Schedule J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. Next. Is the amount on line 17 more than the amount on line 18? Yes. Fill in Form 6251 to see if you owe the alternative minimum tax. No. You do not owe alternative minimum tax and do not need to fill in Form 6251. Leave line 45 blank. - 41 - Need more information or forms? See page 96.

(i1040gi)(page-45)Page 45#

Form 1040—Lines 52 Through 58 • Qualified small wind energy property Line 52 for use in connection with your home lo- Other Taxes cated in the United States. Include the following credits on line 52 and • Qualified geothermal heat pump prop- check the appropriate box(es). To find out erty installed on or in connection with your if you can take the credit, see the form Line 57 home located in the United States. indicated. Unreported Social Security If you are a member of a condominium Mortgage interest credit. If a state or local management association for a condomin- government gave you a mortgage credit and Medicare Tax from ium you own or a tenant-stockholder in a certificate, see Form 8396. Forms 4137 and 8919 cooperative housing corporation, you are Adoption credit. You may be able to take treated as having paid your proportionate Enter the total of any taxes from Form 4137 this credit if you paid expenses to adopt a share of any costs of such association or and Form 8919. Check the appropriate child or you adopted a child with special corporation for purposes of this credit. box(es). needs and the adoption became final in For details, see Form 5695. 2009. See the Instructions for Form 8839. Form 4137. If you received tips of $20 or more in any month and you did not report Nonbusiness energy property credit. You the full amount to your employer, you must may be able to take this credit by complet- Line 53 ing and attaching Form 5695 for any of the pay the social security and Medicare or following improvements to your main railroad retirement (RRTA) tax on the un- Other Credits home located in the United States in 2009 if reported tips. You must also pay this tax if they are new and meet certain requirements Include the following credits on line 53 and your Form(s) W-2 shows allocated tips that for energy efficiency. check the appropriate box(es). If box c is you are including in your income on Form checked, also enter the applicable form • Any insulation material or system pri- 1040, line 7. number. To find out if you can take the marily designed to reduce heat gain or loss To figure the social security and Medi- credit, see the form or publication indi- in your home. care tax, use Form 4137. If you owe RRTA cated. • Exterior windows (including sky- tax, contact your employer. Your employer • Credit for the elderly or the disabled. lights). will figure and collect the RRTA tax. See Schedule R. • Exterior doors. • District of Columbia first-time • A metal roof or asphalt roof with pig- You may be charged a penalty homebuyer credit. See Form 8859. mented coatings or cooling granules prima- equal to 50% of the social se- • Qualified plug-in electric drive motor rily designed to reduce the heat gain in your curity and Medicare tax due on vehicle credit. See Form 8936. home. CAUTION ! tips you received but did not re- • Qualified plug-in electric vehicle You may also be able to take this credit port to your employer. credit. See Form 8834, Part I. for the cost of the following items if the Form 8919. If you are an employee who items meet certain performance and quality • Qualified electric vehicle credit. You received wages from an employer who did standards. cannot claim this credit for a vehicle placed not withhold social security and Medicare in service after 2006. You can claim this • Certain electric heat pump water heat- credit only if you have a passive activity tax from your wages, use Form 8919 to ers, electric heat pumps, central air condi- electric vehicle credit carried forward from figure your share of the unreported tax. In- tioners, and natural gas, propane, or oil a prior year. See Form 8834, Part II. clude on line 57 the amount from line 13 of water heaters. • Alternative motor vehicle credit. See Form 8919. Include the amount from line 6 • A qualified furnace or hot water boiler Form 8910 if you placed an alternative mo- of Form 8919 on Form 1040, line 7. that uses natural gas, propane, or oil. tor vehicle (such as a qualified hybrid vehi- • A stove that burns biomass fuel to cle) in service during 2009 or converted a heat your home or to heat water for use in motor vehicle to a qualified plug-in electric your home. Line 58 drive motor vehicle and placed it in service • An advanced main air circulating fan after February 17, 2009. used in a natural gas, propane, or oil fur- Additional Tax on IRAs, • Alternative fuel vehicle refueling nace. Other Qualified Retirement property credit. See Form 8911. If you are a member of a condominium • General business credit. This credit Plans, etc. management association for a condomin- consists of a number of credits that usually You may not owe this tax if the ium you own or a tenant-stockholder in a apply only to individuals who are partners, cooperative housing corporation, you are distribution was made or repaid shareholders in an S corporation, self-em- treated as having paid your proportionate because of the storms, torna- ployed, or who have rental property. See TIP share of any costs of such association or does, or flooding in a Midwest- Form 3800 or Pub. 334. corporation for purposes of this credit. ern disaster area. For details, see Pub. • Credit for prior year minimum tax. If 4492-B. For details, see Form 5695. you paid alternative minimum tax in a prior year, see Form 8801. Residential energy efficient property If any of the following apply, see credit. You may be able to take this credit • Credit to holders of tax credit bonds. Form 5329 and its instructions to find out if by completing and attaching Form 5695 if See Form 8912. you owe this tax and if you must file you paid for any of the following during Form 5329. 2009. 1. You received an early distribution • Qualified solar electric property for from (a) an IRA or other qualified retire- use in your home located in the United ment plan, (b) an annuity, or (c) a modified States. endowment contract entered into after June • Qualified solar water heating property 20, 1988, and the total distribution was not for use in your home located in the United rolled over in a qualified rollover contribu- States. tion. • Qualified fuel cell property installed 2. Excess contributions were made to on or in connection with your main home located in the United States. your IRAs, Coverdell education savings ac- - 45 - Need more information or forms? See page 96.

(i1040gi)(page-46)Page 46#

Form 1040—Lines 58 Through 61 counts (ESAs), Archer MSAs, or health codes A and B or M and N. Identify as Line 60 “UT.” savings accounts (HSAs). 10. Golden parachute payments. If you 3. You received taxable distributions Total Tax received an excess parachute payment from Coverdell ESAs or qualified tuition Include in the total on line 60 any of the (EPP), you must pay a 20% tax on it. This programs. following taxes. To find out if you owe the tax should be shown in box 12 of Form tax, see the form or publication indicated. W-2 with code K. If you received a Form On the dotted line next to line 60, enter the 1099-MISC, the tax is 20% of the EPP Exception. If only item (1) applies and dis- amount of the tax and identify it as indi- shown in box 13. Identify as “EPP.” tribution code 1 is correctly shown in box 7 cated. of Form 1099-R, you do not have to file 11. Tax on accumulation distribution of Form 5329. Instead, multiply the taxable trusts (see Form 4970). Identify as “ADT.” 1. Additional tax on health savings ac- amount of the distribution by 10% (.10) and count (HSA) distributions (see Form 8889, 12. Excise tax on insider stock compen- enter the result on line 58. The taxable Part II). Identify as “HSA.” sation from an expatriated corporation. amount of the distribution is the part of the You may owe a 15% excise tax on the 2. Additional tax on an HSA because distribution you reported on Form 1040, value of nonstatutory stock options and cer- you did not remain an eligible individual line 15b or line 16b, or on Form 4972. tain other stock-based compensation held during the testing period (see Form 8889, Also, enter “No” under the heading “Other by you or a member of your family from an Part III). Identify as “HDHP.” Taxes” to the left of line 58 to indicate that expatriated corporation or its expanded af- 3. Additional tax on Archer MSA distri- you do not have to file Form 5329. But if filiated group in which you were an officer, butions (see Form 8853). Identify as distribution code 1 is incorrectly shown in director, or more-than-10% owner. See “MSA.” box 7 of Form 1099-R or you qualify for an section 4985. Identify as “ISC.” 4. Additional tax on Medicare Advan- exception for qualified medical expenses, 13. Additional tax on income you re- tage MSA distributions (see Form 8853). qualified higher education expenses, quali- ceived from a nonqualified deferred com- Identify as “Med MSA.” fied first-time homebuyer distributions, or pensation plan that fails to meet certain 5. Recapture of the following credits. a qualified reservist distribution, you must requirements. This income should be file Form 5329. shown in box 12 of Form W-2 with code Z, a. Investment credit (see Form 4255). or in box 15b of Form 1099-MISC. The tax Identify as “ICR.” is 20% of the amount required to be in- b. First-time homebuyer credit (see cluded in income plus an interest amount Form 5405). Identify as “FTHCR.” Line 59 d e t e r m i n e d u n d e r s e c t i o n c. Low-income housing credit (see 409A(a)(1)(B)(ii). See section Additional Taxes Form 8611). Identify as “LIHCR.” 409A(a)(1)(B) for details. Identify as Enter the total of any advance earned in- d. Qualified electric vehicle credit (see “NQDC.” come credit (AEIC) payments you received Form 8834). Identify as “QEVCR.” 14. Interest on the tax due on installment and household employment taxes from e. Indian employment credit (see Form income from the sale of certain residential Schedule H. Check the appropriate box(es). 8845). Identify as “IECR.” lots and timeshares. Identify as “453(l)(3).” f. New markets credit (see Form 8874). 15. Interest on the deferred tax on gain AEIC payments. Enter the amount of Identify as “NMCR.” from certain installment sales with a sales AEIC payments you received. These pay- g. Credit for employer-provided child price over $150,000. Identify as “453A(c).” ments are shown in box 9 of Form(s) W-2. care facilities (see Form 8882). Identify as 16. Additional tax on recapture of a char- “ECCFR.” itable contribution deduction relating to a Household employment taxes. If any of the h. Alternative motor vehicle credit (see fractional interest in tangible personal following apply, see Schedule H and its Form 8910). Identify as “AMVCR.” property. See Pub. 526. Identify as instructions to find out if you owe these “FITPP.” i. Alternative fuel vehicle refueling taxes. property credit (see Form 8911). Identify as 17. Look-back interest under section “ARPCR.” 167(g) or 460(b). See Form 8697 or 8866. 1. You paid any one household em- Identify as “From Form 8697” or “From ployee (defined below) cash wages of 6. Recapture of federal mortgage sub- Form 8866.” $1,700 or more in 2009. Cash wages in- sidy. If you sold your home in 2009 and it clude wages paid by check, money order, was financed (in whole or in part) from the etc. But do not count amounts paid to an proceeds of any tax-exempt qualified mort- gage bond or you claimed the mortgage employee who was under age 18 at any interest credit, see Form 8828. Identify as time in 2009 and was a student. Payments “FMSR.” 2. You withheld federal income tax dur- 7. Recapture of COBRA premium assis- ing 2009 at the request of any household tance. If you received premium assistance employee. Line 61 under COBRA continuation coverage that 3. You paid total cash wages of $1,000 Federal Income Tax covered you, your spouse, or any of your or more in any calendar quarter of 2008 or dependents, and your modified adjusted Withheld 2009 to household employees. gross income is more than $125,000 Add the amounts shown as federal income ($250,000 if married filing jointly), see tax withheld on your Forms W-2, W-2G, Pub. 502. Identify as “COBRA.” and 1099-R. Enter the total on line 61. The Household employee. Any person who amount withheld should be shown in box 2 8. Section 72(m)(5) excess benefits tax does household work is a household em- of Form W-2 or W-2G, and in box 4 of (see Pub. 560). Identify as ‘‘Sec. ployee if you can control what will be done Form 1099-R. Attach Forms W-2G and 72(m)(5).’’ and how it will be done. Household work 1099-R to the front of your return if federal includes work done in or around your home 9. Uncollected social security and income tax was withheld. by babysitters, nannies, health aides, Medicare or RRTA tax on tips or maids, yard workers, and similar domestic group-term life insurance. This tax should If you received a 2009 Form 1099 workers. be shown in box 12 of Form W-2 with showing federal income tax withheld on Need more information or forms? See page 96. - 46 -

(i1040gi)(page-47)Page 47#

Form 1040—Lines 61 Through 63 dividends, taxable or tax-exempt interest Even if the federal income tax withheld mer spouse, enter your former spouse’s income, unemployment compensation, so- from your pay was reduced because of this SSN in the space provided on the front of cial security benefits, or other income you credit, you must claim the credit on your Form 1040. If you were divorced and re- received, include the amount withheld in return to benefit from it. married in 2009, enter your present the total on line 61. This should be shown spouse’s SSN in the space provided on the in box 4 of Form 1099 or box 6 of Form The credit is reduced if: front of Form 1040. Also, under the head- SSA-1099. • You received a $250 economic recov- ing Payments to the left of line 62, enter ery payment in 2009 because you were a your former spouse’s SSN, followed by recipient of social security benefits, supple- “DIV.” mental security income, railroad retirement Line 62 benefits, or certain veterans disability com- Name Change pensation or pension benefits, 2009 Estimated Tax If you changed your name because of mar- • Your modified AGI is more than Payments $75,000 ($150,000 if married filing riage, divorce, etc., and you made esti- Enter any estimated federal income tax jointly), or mated tax payments using your former payments you made for 2009. Include any name, attach a statement to the front of • You take the government retiree overpayment that you applied to your 2009 Form 1040. On the statement, explain all credit discussed next. estimated tax from: the payments you and your spouse made in • Your 2008 return, or Government Retiree Credit 2009 and the name(s) and SSN(s) under which you made them. • An amended return (Form 1040X). You can take this credit if you received a pension or annuity payment in 2009 for If you and your spouse paid joint esti- service performed for the U.S. Government mated tax but are now filing separate in- or any state or local government (or any come tax returns, you can divide the Line 63 agency of one or more of these) and the amount paid in any way you choose as long Making Work Pay and service was not covered by social security. as you both agree. If you cannot agree, you The credit is $250 ($500 if married filing Government Retiree Credits must divide the payments in proportion to jointly and both you and your spouse re- each spouse’s individual tax as shown on Complete Schedule M to take either the: ceived a qualifying pension or annuity). your separate returns for 2009. For an ex- • Making work pay credit, or ample of how to do this, see Pub. 505. Be However, you cannot take this credit if • Government retiree credit. sure to show both social security numbers you received a $250 economic recovery (SSNs) in the space provided on the sepa- payment in 2009. If you file a joint return, rate returns. If you or your spouse paid Making Work Pay Credit both you and your spouse received a quali- separate estimated tax but you are now fil- fying pension or annuity, and both of you You may be able to take this credit if you ing a joint return, add the amounts you each received an economic recovery payment in have earned income from work. However, paid. Follow these instructions even if your 2009, no government retiree credit is al- you cannot take the credit if: spouse died in 2009 or in 2010 before filing lowed. If only one of you received an eco- • Your modified adjusted gross income nomic recovery payment in 2009, the credit a 2009 return. (AGI) is $95,000 ($190,000 if married fil- is $250. Divorced Taxpayers ing jointly) or more, or If you got divorced in 2009 and you made This credit reduces your making work • You can be claimed as a dependent on pay credit. joint estimated tax payments with your for- someone else’s return. - 47 - Need more information or forms? See page 96.

(i1040gi)(page-48)Page 48#

Form 1040—Lines 64a and 64b 3. Is your filing status married filing separately? Lines 64a and 64b— Yes. No. Continue STOP Earned Income Credit (EIC) You cannot take the credit. What Is the EIC? The EIC is a credit for certain people who work. The credit may 4. Are you filing Form 2555 or 2555-EZ (relating to foreign give you a refund even if you do not owe any tax. earned income)? Special rules may apply for people who had to relocate Yes. No. Continue STOP because of the storms, tornadoes, or flooding in a You cannot take the Midwestern disaster area. For details, see Pub. 4492-B. TIP credit. To Take the EIC: 5. Were you or your spouse a nonresident alien for any part of • Follow the steps below. 2009? • Complete the worksheet that applies to you or let the IRS Yes. See Nonresident No. Go to Step 2. figure the credit for you. aliens on page 51. • If you have a qualifying child, complete and attach Schedule EIC. For help in determining if you are eligible for the EIC, go to Investment Income Step 2 www.irs.gov/eitc and click on “EITC Assistant.” This service is available in English and Spanish. 1. Add the amounts from If you take the EIC even though you are not eligible and Form 1040: it is determined that your error is due to reckless or Line 8a intentional disregard of the EIC rules, you will not be CAUTION ! allowed to take the credit for 2 years even if you are Line 8b + otherwise eligible to do so. If you fraudulently take the EIC, you Line 9a + will not be allowed to take the credit for 10 years. See Form 8862, who must file, that begins on page 50. You may also have to pay Line 13* + penalties. Investment Income = All Filers Step 1 *If line 13 is a loss, enter -0-. 1. If, in 2009: • 3 or more children lived with you, is the amount on Form 2. Is your investment income more than $3,100? 1040, line 38, less than $43,279 ($48,279 if married filing Yes. Continue No. Skip question 3; go to jointly)? question 4. • 2 children lived with you, is the amount on Form 1040, line 38, less than $40,295 ($45,295 if married filing 3. Are you filing Form 4797 (relating to sales of business jointly)? property)? • 1 child lived with you, is the amount on Form 1040, line 38, less than $35,463 ($40,463 if married filing jointly)? Yes. See Form 4797 No. STOP • No children lived with you, is the amount on Form 1040, filers on page 50. You cannot take the credit. line 38, less than $13,440 ($18,440 if married filing jointly)? 4. Do any of the following apply for 2009? Yes. Continue No. STOP • You are filing Schedule E. You cannot take the credit. • You are a member of a qualified joint venture that is a passive activity reporting rental real estate income not subject to self-employment tax on Schedule C or C-EZ. 2. Do you, and your spouse if filing a joint return, have a social security number that allows you to work or is valid • You are reporting income from the rental of personal for EIC purposes (see page 51)? property not used in a trade or business. • You are reporting income on Form 1040, line 21, from Yes. Continue No. STOP Form 8814 (relating to election to report child’s interest You cannot take the credit. and dividends). Enter “No” on the dotted Yes. You must use No. Go to Step 3. line next to line 64a. Worksheet 1 in Pub. 596 to see if you can take the credit. Need more information or forms? See page 96. - 48 -

(i1040gi)(page-49)Page 49#

Form 1040—Lines 64a and 64b Continued from page 48 2. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2009? Qualifying Child Step 3 Yes. No. Skip Step 4; go to STOP Step 5 on page 50. You cannot take the credit. Enter “No” on A qualifying child for the EIC is a child who is your... the dotted line next to line 64a. Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew) Filers Without a Qualifying Child Step 4 1. Is the amount on Form 1040, line 38, less than $13,440 ($18,440 if married filing jointly)? AND Yes. Continue No. STOP was ... You cannot take the credit. Under age 19 at the end of 2009 and younger than you (or your spouse, if filing jointly) 2. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2009? or Yes. No. Continue STOP Under age 24 at the end of 2009, a student (see page 51), and You cannot take the younger than you (or your spouse, if filing jointly) credit. Enter “No” on or the dotted line next to line 64a. Any age and permanently and totally disabled (see page 51) 3. Can you, or your spouse if filing a joint return, be claimed as a dependent on someone else’s 2009 tax return? AND Yes. No. Continue STOP Who is not filing a joint return for 2009 (or is filing a joint return for 2009 only as a claim for refund) You cannot take the credit. 4. Were you, or your spouse if filing a joint return, at least age AND 25 but under age 65 at the end of 2009? If your spouse died Who lived with you in the United States for more than half in 2009, see Pub. 596 before you answer. of 2009. Yes. Continue No. STOP If the child did not live with you for the You cannot take the credit. required time, see Exception to time lived with you on page 50. 5. Was your home, and your spouse’s if filing a joint return, in the United States for more than half of 2009? Members of the military stationed outside the United States, see page 51 before you answer. CAUTION ! If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing a Yes. Go to Step 5 No. STOP on page 50. joint return) for 2009, or the child was married, see page 51. You cannot take the credit. Enter “No” on the dotted line next to line 64a. 1. Do you have at least one child who meets the conditions to be your qualifying child? Yes. The child must No. Skip question 2; go to have a valid social se- Step 4. curity number (SSN) as defined on page 51 unless the child was born and died in 2009. If at least one qualify- ing child has a valid SSN (or was born or died in 2009), go to question 2. Otherwise, you cannot take the credit. - 49 - Need more information or forms? See page 96.

(i1040gi)(page-50)Page 50#

Form 1040—Lines 64a and 64b Continued from page 49 • No qualifying children, is your earned income less than $13,440 ($18,440 if married filing jointly)? Earned Income Step 5 Yes. Go to Step 6. No. STOP You cannot take the credit. 1. Are you filing Schedule SE because you were a member of the clergy or you had church employee income of $108.28 or more? Yes. See Clergy or No. Continue How To Figure the Credit Step 6 Church employees, whichever applies, on 1. Do you want the IRS to figure the credit for you? this page. Yes. See Credit No. Go to Worksheet A figured by the IRS on on page 52. 2. Figure earned income: this page. Form 1040, line 7 Definitions and Special Rules Subtract, if included on line 7, any: • Taxable scholarship or fellowship grant Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you not reported on a Form W-2. for legal adoption. • Amount received for work performed while an inmate in a penal institution Church employees. Determine how much of the amount on Form (enter “PRI” and the amount subtracted 1040, line 7, was also reported on Schedule SE, line 5a. Subtract on the dotted line next to Form 1040, that amount from the amount on Form 1040, line 7, and enter the line 7). result in the first space of Step 5, line 2. Be sure to answer “Yes” to question 3 in Step 5. • Amount received as a pension or annuity from a nonqualified deferred – Clergy. The following instructions apply to ministers, members of compensation plan or a nongovernmental religious orders who have not taken a vow of poverty, and Christian section 457 plan (enter “DFC” and the Science practitioners. If you are filing Schedule SE and the amount amount subtracted on the dotted line next on line 2 of that schedule includes an amount that was also reported } on Form 1040, line 7: to Form 1040, line 7). This amount may be shown in box 11 of Form W-2. If you 1. Enter “Clergy” on the dotted line next to Form 1040, line 64a. received such an amount but box 11 is 2. Determine how much of the amount on Form 1040, line 7, blank, contact your employer for the was also reported on Schedule SE, line 2. amount received as a pension or annuity. 3. Subtract that amount from the amount on Form 1040, line 7. Enter the result in the first space of Step 5, line 2. Add all of your nontaxable combat pay if 4. Be sure to answer “Yes” to question 3 in Step 5. you elect to include it in earned income. Also enter this amount on Form 1040, Combat pay, nontaxable. If you were a member of the U.S. Armed line 64b. See Combat pay, nontaxable on Forces who served in a combat zone, certain pay is excluded from this page. + your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can CAUTION ! Electing to include nontaxable each make your own election. combat pay may increase or decrease your EIC. Figure the credit with and Credit figured by the IRS. To have the IRS figure your EIC: without your nontaxable combat pay 1. Enter “EIC” on the dotted line next to Form 1040, line 64a. before making the election. 2. Be sure you enter the nontaxable combat pay you elect to include in earned income on Form 1040, line 64b. See Com- Earned Income = bat pay, nontaxable above. 3. If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disal- 3. Were you self-employed at any time in 2009, or are you lowed, see Form 8862, who must file below. filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filing Schedule C or C-EZ as a statutory employee? Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, busi- Yes. Skip question 4 No. Continue ness, medical care, military service, or detention in a juvenile facil- and Step 6; go to ity, count as time the child lived with you. Also see Kidnapped child Worksheet B on on page 19 or Members of the military on page 51. A child is page 53. considered to have lived with you for all of 2009 if the child was born or died in 2009 and your home was this child’s home for the 4. If you have: entire time he or she was alive in 2009. • 3 or more qualifying children, is your earned income less Form 4797 filers. If the amount on Form 1040, line 13, includes an than $43,279 ($48,279 if married filing jointly)? amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you cannot take the • 2 qualifying children, is your earned income less than EIC. $40,295 ($45,295 if married filing jointly)? Form 8862, who must file. You must file Form 8862 if your EIC for • 1 qualifying child, is your earned income less than $35,463 ($40,463 if married filing jointly)? a year after 1996 was reduced or disallowed for any reason other Need more information or forms? See page 96. - 50 -

(i1040gi)(page-51)Page 51#

Form 1040—Lines 64a and 64b than a math or clerical error. But do not file Form 8862 if either of • If only one of the persons is the child’s parent, the child is the following applies. treated as the qualifying child of the parent. • You filed Form 8862 for another year, the EIC was allowed for • If the parents do not file a joint return together but both parents that year, and your EIC has not been reduced or disallowed claim the child as a qualifying child, the IRS will treat the again for any reason other than a math or clerical error. child as the qualifying child of the parent with whom the child • You are taking the EIC without a qualifying child and the only lived for the longer period of time in 2009. If the child lived reason your EIC was reduced or disallowed in the other year with each parent for the same amount of time, the IRS will was because it was determined that a child listed on Schedule treat the child as the qualifying child of the parent who had the EIC was not your qualifying child. higher adjusted gross income (AGI) for 2009. Also, do not file Form 8862 or take the credit for the: • If no parent can claim the child as a qualifying child, the child • 2 years after the most recent tax year for which there was a is treated as the qualifying child of the person who had the final determination that your EIC claim was due to reckless or highest AGI for 2009. intentional disregard of the EIC rules, or • If a parent can claim the child as a qualifying child but no • 10 years after the most recent tax year for which there was a parent does so claim the child, the child is treated as the final determination that your EIC claim was due to fraud. qualifying child of the person who had the highest AGI for 2009, but only if that person’s AGI is higher than the highest Foster child. A foster child is any child placed with you by an AGI of any parent of the child. authorized placement agency or by judgment, decree, or other order Example. Your daughter meets the conditions to be a qualifying of any court of competent jurisdiction. For more details on author- child for both you and your mother. Your daughter does not meet ized placement agencies, see Pub. 596. the conditions to be a qualifying child of any other person, includ- ing her other parent. Under the rules above, you can claim your Married child. A child who was married at the end of 2009 is a daughter as a qualifying child for all of the six tax benefits listed qualifying child only if (a) you can claim him or her as your above for which you otherwise qualify. Your mother cannot claim dependent on Form 1040, line 6c, or (b) you could have claimed any of the six tax benefits listed above unless she has a different him or her as your dependent except for the special rule for Children qualifying child. However, if your mother’s AGI is higher than of divorced or separated parents that begins on page 18. yours and the other parent’s and you do not claim your daughter as a Members of the military. If you were on extended active duty qualifying child, your daughter is the qualifying child of your outside the United States, your home is considered to be in the mother. United States during that duty period. Extended active duty is For more details and examples, see Pub. 596. military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are If you will not be taking the EIC with a qualifying child, enter considered to be on extended active duty even if you do not serve “No” on the dotted line next to line 64a. Otherwise, go to Step 3, more than 90 days. question 1, on page 49. Nonresident aliens. If your filing status is married filing jointly, go Social security number (SSN). For the EIC, a valid SSN is a num- to Step 2 on page 48. Otherwise, stop; you cannot take the EIC. ber issued by the Social Security Administration unless “Not Valid Enter “No” on the dotted line next to line 64a. for Employment” is printed on the social security card and the number was issued solely to apply for or receive a federally funded Permanently and totally disabled. A person is permanently and benefit. totally disabled if, at any time in 2009, the person cannot engage in To find out how to get an SSN, see page 14. If you will not have any substantial gainful activity because of a physical or mental an SSN by the date your return is due, see What if You Cannot File condition and a doctor has determined that this condition (a) has on Time? on page 8. lasted or can be expected to last continuously for at least a year, or Student. A student is a child who during any part of 5 calendar (b) can be expected to lead to death. months of 2009 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a Qualifying child of more than one person. Even if a child meets the state, county, or local government agency. A school includes a conditions to be the qualifying child of more than one person, only technical, trade, or mechanical school. It does not include an one person can claim the child as a qualifying child for all of the on-the-job training course, correspondence school, or school offer- following tax benefits, unless the special rule for Children of di- ing courses only through the Internet. vorced or separated parents beginning on page 18 applies. 1. Dependency exemption (line 6c). Welfare benefits, effect of credit on. Any refund you receive as a 2. Child tax credits (lines 51 and 65). result of taking the EIC will not be used to determine if you are eligible for the following programs or how much you can receive 3. Head of household filing status (line 4). from them. But if the refund you receive because of the EIC is not 4. Credit for child and dependent care expenses (line 48). spent within a certain period of time, it can count as an asset (or 5. Exclusion for dependent care benefits (Form 2441, Part III). resource) and affect your eligibility. 6. Earned income credit (lines 64a and 64b). • Temporary Assistance for Needy Families (TANF). No other person can take any of the six tax benefits listed above • Medicaid and supplemental security income (SSI). unless he or she has a different qualifying child. If you and any • Supplemental Nutrition Assistance Program (food stamps) other person can claim the child as a qualifying child, the following and low-income housing. rules apply. - 51 - Need more information or forms? See page 96.

(i1040gi)(page-53)Page 53#

B Worksheet —Earned Income Credit (EIC)—Lines 64a and 64b STOP Keep for Your Records Use this worksheet if you answered “Yes” to Step 5, question 3, on page 50. Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4. 1a. 2. 3. 1a Enter the amount from Schedule SE, Section A, line 3, or Section B, line 3, whichever applies. Subtract line 1d from 1c. Do not include on these lines any statutory employee income, any net profit from services performed as a notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form 4029 or Form 4361, or any income or loss from a qualified joint venture reporting only rental real estate income not subject to self-employment tax. If you want to figure the credit yourself, enter the amount from line 4b on line 6 (page 54). Yes. If you want the IRS to figure your credit, see page 50. Part 3 Part 1 Part 2 Self-Employed, Members of the Clergy, and People With Church Employee Income Filing Schedule SE Self-Employed NOT Required To File Schedule SE Statutory Employees Filing Schedule C or C-EZ ●2 qualifying children, is line 4b less than $40,295 ($45,295 if married filing jointly)? ●1 qualifying child, is line 4b less than $35,463 ($40,463 if married filing jointly)? If you are married filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3. 1e b. c. d. e. 1b Enter any amount from Schedule SE, Section B, line 4b, and line 5a. 1c Combine lines 1a and 1b. 1d Enter the amount from Schedule SE, Section A, line 6, or Section B, line 13, whichever applies. + = – = For example, your net earnings from self-employment were less than $400. a. 2a Enter any net farm profit or (loss) from Schedule F, line 36, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*. b. 2b Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1*. + Combine lines 2a and 2b. 2c c. = Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that you are filing as a statutory employee. 3 Part 4 All Filers Using Worksheet B Note. If line 4b includes income on which you should have paid self- employment tax but did not, we may reduce your credit by the amount of self-employment tax not paid. 4a. Enter your earned income from Step 5 on page 50. 4b b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income. 5. If you have: ●No qualifying children, is line 4b less than $13,440 ($18,440 if married filing jointly)? Enter “No” on the dotted line next to line 64a. No. You cannot take the credit. *Reduce any Schedule K-1 amounts by any partnership section 179 expense deduction claimed, unreimbursed partnership expenses claimed, and depletion claimed on oil and gas properties. If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A. Enter your name and social security number on Schedule SE and attach it to your return. Enter “No” on the dotted line next to line 64a. If line 4b is zero or less, You cannot take the credit. 4a STOP ●3 or more qualifying children, is line 4b less than $43,279 ($48,279 if married filing jointly)? - 53 - Need more information or forms? See page 96.

(i1040gi)(page-55)Page 55#

2009 Earned Income Credit (EIC) Table Caution. This is not a tax table. 1. To find your credit, read 2. Then, go to the column Example. If your filing status is down the “At least - But less that includes your filing status single, you have one qualifying than” columns and find the and the number of qualifying child, and the amount you are line that includes the amount children you have. Enter the looking up from your EIC you were told to look up from credit from that column on Worksheet is $2,455, you your EIC Worksheet. your EIC Worksheet. would enter $842. At least But less than Two children Your credit is— One child And your filing status is— No children If the amount you are looking up from the worksheet is— Single, head of household, or qualifying widow(er) and you have— 2,400 2,450 186 825 970 2,450 2,500 189 842 990 Three children 1,091 1,114 And your filing status is– If the amount you are looking up Single, head of household, or qualifying widow(er) Married filing jointly and you have– from the worksheet is– and you have– No Children One Child Two Children Three Children No Children One Child Two Children Three Children At least But less than Your credit is– Your credit is– $1 $50 $2 $9 $10 $11 $2 $9 $10 $11 50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439 1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 (Continued on page 56) - 55 - Need more information or forms? See page 96.

(i1040gi)(page-56)Page 56#

2009 Earned Income Credit (EIC) Table–Continued (Caution. This is not a tax table.) And your filing status is– If the amount you are looking up Single, head of household, or qualifying widow(er) Married filing jointly and you have– from the worksheet is– and you have– No Children One Child Two Children Three Children No Children One Child Two Children Three Children At least But less than Your credit is– Your credit is– 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 (Continued on page 57) Need more information or forms? See page 96. - 56 -

(i1040gi)(page-57)Page 57#

2009 Earned Income Credit (EIC) Table–Continued (Caution. This is not a tax table.) And your filing status is– If the amount you are looking up Single, head of household, or qualifying widow(er) Married filing jointly and you have– from the worksheet is– and you have– No Children One Child Two Children Three Children No Children One Child Two Children Three Children At least But less than Your credit is– Your credit is– 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 457 2,049 2,410 2,711 457 2,049 2,410 2,711 6,050 6,100 457 2,066 2,430 2,734 457 2,066 2,430 2,734 6,100 6,150 457 2,083 2,450 2,756 457 2,083 2,450 2,756 6,150 6,200 457 2,100 2,470 2,779 457 2,100 2,470 2,779 6,200 6,250 457 2,117 2,490 2,801 457 2,117 2,490 2,801 6,250 6,300 457 2,134 2,510 2,824 457 2,134 2,510 2,824 6,300 6,350 457 2,151 2,530 2,846 457 2,151 2,530 2,846 6,350 6,400 457 2,168 2,550 2,869 457 2,168 2,550 2,869 6,400 6,450 457 2,185 2,570 2,891 457 2,185 2,570 2,891 6,450 6,500 457 2,202 2,590 2,914 457 2,202 2,590 2,914 6,500 6,550 457 2,219 2,610 2,936 457 2,219 2,610 2,936 6,550 6,600 457 2,236 2,630 2,959 457 2,236 2,630 2,959 6,600 6,650 457 2,253 2,650 2,981 457 2,253 2,650 2,981 6,650 6,700 457 2,270 2,670 3,004 457 2,270 2,670 3,004 6,700 6,750 457 2,287 2,690 3,026 457 2,287 2,690 3,026 6,750 6,800 457 2,304 2,710 3,049 457 2,304 2,710 3,049 6,800 6,850 457 2,321 2,730 3,071 457 2,321 2,730 3,071 6,850 6,900 457 2,338 2,750 3,094 457 2,338 2,750 3,094 6,900 6,950 457 2,355 2,770 3,116 457 2,355 2,770 3,116 6,950 7,000 457 2,372 2,790 3,139 457 2,372 2,790 3,139 7,000 7,050 457 2,389 2,810 3,161 457 2,389 2,810 3,161 7,050 7,100 457 2,406 2,830 3,184 457 2,406 2,830 3,184 7,100 7,150 457 2,423 2,850 3,206 457 2,423 2,850 3,206 7,150 7,200 457 2,440 2,870 3,229 457 2,440 2,870 3,229 7,200 7,250 457 2,457 2,890 3,251 457 2,457 2,890 3,251 7,250 7,300 457 2,474 2,910 3,274 457 2,474 2,910 3,274 7,300 7,350 457 2,491 2,930 3,296 457 2,491 2,930 3,296 7,350 7,400 457 2,508 2,950 3,319 457 2,508 2,950 3,319 7,400 7,450 457 2,525 2,970 3,341 457 2,525 2,970 3,341 7,450 7,500 457 2,542 2,990 3,364 457 2,542 2,990 3,364 7,500 7,550 452 2,559 3,010 3,386 457 2,559 3,010 3,386 7,550 7,600 449 2,576 3,030 3,409 457 2,576 3,030 3,409 7,600 7,650 445 2,593 3,050 3,431 457 2,593 3,050 3,431 7,650 7,700 441 2,610 3,070 3,454 457 2,610 3,070 3,454 7,700 7,750 437 2,627 3,090 3,476 457 2,627 3,090 3,476 7,750 7,800 433 2,644 3,110 3,499 457 2,644 3,110 3,499 7,800 7,850 430 2,661 3,130 3,521 457 2,661 3,130 3,521 7,850 7,900 426 2,678 3,150 3,544 457 2,678 3,150 3,544 7,900 7,950 422 2,695 3,170 3,566 457 2,695 3,170 3,566 7,950 8,000 418 2,712 3,190 3,589 457 2,712 3,190 3,589 8,000 8,050 414 2,729 3,210 3,611 457 2,729 3,210 3,611 8,050 8,100 410 2,746 3,230 3,634 457 2,746 3,230 3,634 8,100 8,150 407 2,763 3,250 3,656 457 2,763 3,250 3,656 8,150 8,200 403 2,780 3,270 3,679 457 2,780 3,270 3,679 8,200 8,250 399 2,797 3,290 3,701 457 2,797 3,290 3,701 8,250 8,300 395 2,814 3,310 3,724 457 2,814 3,310 3,724 8,300 8,350 391 2,831 3,330 3,746 457 2,831 3,330 3,746 8,350 8,400 387 2,848 3,350 3,769 457 2,848 3,350 3,769 8,400 8,450 384 2,865 3,370 3,791 457 2,865 3,370 3,791 8,450 8,500 380 2,882 3,390 3,814 457 2,882 3,390 3,814 (Continued on page 58) - 57 - Need more information or forms? See page 96.

(i1040gi)(page-58)Page 58#

2009 Earned Income Credit (EIC) Table–Continued (Caution. This is not a tax table.) And your filing status is– If the amount you are looking up Single, head of household, or qualifying widow(er) Married filing jointly and you have– from the worksheet is– and you have– No Children One Child Two Children Three Children No Children One Child Two Children Three Children At least But less than Your credit is– Your credit is– 8,500 8,550 376 2,899 3,410 3,836 457 2,899 3,410 3,836 8,550 8,600 372 2,916 3,430 3,859 457 2,916 3,430 3,859 8,600 8,650 368 2,933 3,450 3,881 457 2,933 3,450 3,881 8,650 8,700 365 2,950 3,470 3,904 457 2,950 3,470 3,904 8,700 8,750 361 2,967 3,490 3,926 457 2,967 3,490 3,926 8,750 8,800 357 2,984 3,510 3,949 457 2,984 3,510 3,949 8,800 8,850 353 3,001 3,530 3,971 457 3,001 3,530 3,971 8,850 8,900 349 3,018 3,550 3,994 457 3,018 3,550 3,994 8,900 8,950 345 3,035 3,570 4,016 457 3,035 3,570 4,016 8,950 9,000 342 3,043 3,590 4,039 457 3,043 3,590 4,039 9,000 9,050 338 3,043 3,610 4,061 457 3,043 3,610 4,061 9,050 9,100 334 3,043 3,630 4,084 457 3,043 3,630 4,084 9,100 9,150 330 3,043 3,650 4,106 457 3,043 3,650 4,106 9,150 9,200 326 3,043 3,670 4,129 457 3,043 3,670 4,129 9,200 9,250 322 3,043 3,690 4,151 457 3,043 3,690 4,151 9,250 9,300 319 3,043 3,710 4,174 457 3,043 3,710 4,174 9,300 9,350 315 3,043 3,730 4,196 457 3,043 3,730 4,196 9,350 9,400 311 3,043 3,750 4,219 457 3,043 3,750 4,219 9,400 9,450 307 3,043 3,770 4,241 457 3,043 3,770 4,241 9,450 9,500 303 3,043 3,790 4,264 457 3,043 3,790 4,264 9,500 9,550 299 3,043 3,810 4,286 457 3,043 3,810 4,286 9,550 9,600 296 3,043 3,830 4,309 457 3,043 3,830 4,309 9,600 9,650 292 3,043 3,850 4,331 457 3,043 3,850 4,331 9,650 9,700 288 3,043 3,870 4,354 457 3,043 3,870 4,354 9,700 9,750 284 3,043 3,890 4,376 457 3,043 3,890 4,376 9,750 9,800 280 3,043 3,910 4,399 457 3,043 3,910 4,399 9,800 9,850 277 3,043 3,930 4,421 457 3,043 3,930 4,421 9,850 9,900 273 3,043 3,950 4,444 457 3,043 3,950 4,444 9,900 9,950 269 3,043 3,970 4,466 457 3,043 3,970 4,466 9,950 10,000 265 3,043 3,990 4,489 457 3,043 3,990 4,489 10,000 10,050 261 3,043 4,010 4,511 457 3,043 4,010 4,511 10,050 10,100 257 3,043 4,030 4,534 457 3,043 4,030 4,534 10,100 10,150 254 3,043 4,050 4,556 457 3,043 4,050 4,556 10,150 10,200 250 3,043 4,070 4,579 457 3,043 4,070 4,579 10,200 10,250 246 3,043 4,090 4,601 457 3,043 4,090 4,601 10,250 10,300 242 3,043 4,110 4,624 457 3,043 4,110 4,624 10,300 10,350 238 3,043 4,130 4,646 457 3,043 4,130 4,646 10,350 10,400 234 3,043 4,150 4,669 457 3,043 4,150 4,669 10,400 10,450 231 3,043 4,170 4,691 457 3,043 4,170 4,691 10,450 10,500 227 3,043 4,190 4,714 457 3,043 4,190 4,714 10,500 10,550 223 3,043 4,210 4,736 457 3,043 4,210 4,736 10,550 10,600 219 3,043 4,230 4,759 457 3,043 4,230 4,759 10,600 10,650 215 3,043 4,250 4,781 457 3,043 4,250 4,781 10,650 10,700 212 3,043 4,270 4,804 457 3,043 4,270 4,804 10,700 10,750 208 3,043 4,290 4,826 457 3,043 4,290 4,826 10,750 10,800 204 3,043 4,310 4,849 457 3,043 4,310 4,849 10,800 10,850 200 3,043 4,330 4,871 457 3,043 4,330 4,871 10,850 10,900 196 3,043 4,350 4,894 457 3,043 4,350 4,894 10,900 10,950 192 3,043 4,370 4,916 457 3,043 4,370 4,916 10,950 11,000 189 3,043 4,390 4,939 457 3,043 4,390 4,939 11,000 11,050 185 3,043 4,410 4,961 457 3,043 4,410 4,961 11,050 11,100 181 3,043 4,430 4,984 457 3,043 4,430 4,984 11,100 11,150 177 3,043 4,450 5,006 457 3,043 4,450 5,006 11,150 11,200 173 3,043 4,470 5,029 457 3,043 4,470 5,029 11,200 11,250 169 3,043 4,490 5,051 457 3,043 4,490 5,051 11,250 11,300 166 3,043 4,510 5,074 457 3,043 4,510 5,074 11,300 11,350 162 3,043 4,530 5,096 457 3,043 4,530 5,096 11,350 11,400 158 3,043 4,550 5,119 457 3,043 4,550 5,119 11,400 11,450 154 3,043 4,570 5,141 457 3,043 4,570 5,141 11,450 11,500 150 3,043 4,590 5,164 457 3,043 4,590 5,164 (Continued on page 59) Need more information or forms? See page 96. - 58 -

(i1040gi)(page-59)Page 59#

2009 Earned Income Credit (EIC) Table–Continued (Caution. This is not a tax table.) And your filing status is– If the amount you are looking up Single, head of household, or qualifying widow(er) Married filing jointly and you have– from the worksheet is– and you have– No Children One Child Two Children Three Children No Children One Child Two Children Three Children At least But less than Your credit is– Your credit is– 11,500 11,550 146 3,043 4,610 5,186 457 3,043 4,610 5,186 11,550 11,600 143 3,043 4,630 5,209 457 3,043 4,630 5,209 11,600 11,650 139 3,043 4,650 5,231 457 3,043 4,650 5,231 11,650 11,700 135 3,043 4,670 5,254 457 3,043 4,670 5,254 11,700 11,750 131 3,043 4,690 5,276 457 3,043 4,690 5,276 11,750 11,800 127 3,043 4,710 5,299 457 3,043 4,710 5,299 11,800 11,850 124 3,043 4,730 5,321 457 3,043 4,730 5,321 11,850 11,900 120 3,043 4,750 5,344 457 3,043 4,750 5,344 11,900 11,950 116 3,043 4,770 5,366 457 3,043 4,770 5,366 11,950 12,000 112 3,043 4,790 5,389 457 3,043 4,790 5,389 12,000 12,050 108 3,043 4,810 5,411 457 3,043 4,810 5,411 12,050 12,100 104 3,043 4,830 5,434 457 3,043 4,830 5,434 12,100 12,150 101 3,043 4,850 5,456 457 3,043 4,850 5,456 12,150 12,200 97 3,043 4,870 5,479 457 3,043 4,870 5,479 12,200 12,250 93 3,043 4,890 5,501 457 3,043 4,890 5,501 12,250 12,300 89 3,043 4,910 5,524 457 3,043 4,910 5,524 12,300 12,350 85 3,043 4,930 5,546 457 3,043 4,930 5,546 12,350 12,400 81 3,043 4,950 5,569 457 3,043 4,950 5,569 12,400 12,450 78 3,043 4,970 5,591 457 3,043 4,970 5,591 12,450 12,500 74 3,043 4,990 5,614 457 3,043 4,990 5,614 12,500 12,550 70 3,043 5,010 5,636 452 3,043 5,010 5,636 12,550 12,600 66 3,043 5,028 5,657 449 3,043 5,028 5,657 12,600 12,650 62 3,043 5,028 5,657 445 3,043 5,028 5,657 12,650 12,700 59 3,043 5,028 5,657 441 3,043 5,028 5,657 12,700 12,750 55 3,043 5,028 5,657 437 3,043 5,028 5,657 12,750 12,800 51 3,043 5,028 5,657 433 3,043 5,028 5,657 12,800 12,850 47 3,043 5,028 5,657 430 3,043 5,028 5,657 12,850 12,900 43 3,043 5,028 5,657 426 3,043 5,028 5,657 12,900 12,950 39 3,043 5,028 5,657 422 3,043 5,028 5,657 12,950 13,000 36 3,043 5,028 5,657 418 3,043 5,028 5,657 13,000 13,050 32 3,043 5,028 5,657 414 3,043 5,028 5,657 13,050 13,100 28 3,043 5,028 5,657 410 3,043 5,028 5,657 13,100 13,150 24 3,043 5,028 5,657 407 3,043 5,028 5,657 13,150 13,200 20 3,043 5,028 5,657 403 3,043 5,028 5,657 13,200 13,250 16 3,043 5,028 5,657 399 3,043 5,028 5,657 13,250 13,300 13 3,043 5,028 5,657 395 3,043 5,028 5,657 13,300 13,350 9 3,043 5,028 5,657 391 3,043 5,028 5,657 13,350 13,400 5 3,043 5,028 5,657 387 3,043 5,028 5,657 13,400 13,450 * 3,043 5,028 5,657 384 3,043 5,028 5,657 13,450 13,500 0 3,043 5,028 5,657 380 3,043 5,028 5,657 13,500 13,550 0 3,043 5,028 5,657 376 3,043 5,028 5,657 13,550 13,600 0 3,043 5,028 5,657 372 3,043 5,028 5,657 13,600 13,650 0 3,043 5,028 5,657 368 3,043 5,028 5,657 13,650 13,700 0 3,043 5,028 5,657 365 3,043 5,028 5,657 13,700 13,750 0 3,043 5,028 5,657 361 3,043 5,028 5,657 13,750 13,800 0 3,043 5,028 5,657 357 3,043 5,028 5,657 13,800 13,850 0 3,043 5,028 5,657 353 3,043 5,028 5,657 13,850 13,900 0 3,043 5,028 5,657 349 3,043 5,028 5,657 13,900 13,950 0 3,043 5,028 5,657 345 3,043 5,028 5,657 13,950 14,000 0 3,043 5,028 5,657 342 3,043 5,028 5,657 14,000 14,050 0 3,043 5,028 5,657 338 3,043 5,028 5,657 14,050 14,100 0 3,043 5,028 5,657 334 3,043 5,028 5,657 14,100 14,150 0 3,043 5,028 5,657 330 3,043 5,028 5,657 14,150 14,200 0 3,043 5,028 5,657 326 3,043 5,028 5,657 14,200 14,250 0 3,043 5,028 5,657 322 3,043 5,028 5,657 *If the amount you are looking up from the worksheet is at least $13,400 but less than $13,440, your credit is $2. Otherwise, you cannot take the credit. (Continued on page 60) - 59 - Need more information or forms? See page 96.

(i1040gi)(page-60)Page 60#

2009 Earned Income Credit (EIC) Table–Continued (Caution. This is not a tax table.) And your filing status is– If the amount you are looking up Single, head of household, or qualifying widow(er) Married filing jointly and you have– from the worksheet is– and you have– No Children One Child Two Children Three Children No Children One Child Two Children Three Children At least But less than Your credit is– Your credit is– 14,250 14,300 0 3,043 5,028 5,657 319 3,043 5,028 5,657 14,300 14,350 0 3,043 5,028 5,657 315 3,043 5,028 5,657 14,350 14,400 0 3,043 5,028 5,657 311 3,043 5,028 5,657 14,400 14,450 0 3,043 5,028 5,657 307 3,043 5,028 5,657 14,450 14,500 0 3,043 5,028 5,657 303 3,043 5,028 5,657 14,500 14,550 0 3,043 5,028 5,657 299 3,043 5,028 5,657 14,550 14,600 0 3,043 5,028 5,657 296 3,043 5,028 5,657 14,600 14,650 0 3,043 5,028 5,657 292 3,043 5,028 5,657 14,650 14,700 0 3,043 5,028 5,657 288 3,043 5,028 5,657 14,700 14,750 0 3,043 5,028 5,657 284 3,043 5,028 5,657 14,750 14,800 0 3,043 5,028 5,657 280 3,043 5,028 5,657 14,800 14,850 0 3,043 5,028 5,657 277 3,043 5,028 5,657 14,850 14,900 0 3,043 5,028 5,657 273 3,043 5,028 5,657 14,900 14,950 0 3,043 5,028 5,657 269 3,043 5,028 5,657 14,950 15,000 0 3,043 5,028 5,657 265 3,043 5,028 5,657 15,000 15,050 0 3,043 5,028 5,657 261 3,043 5,028 5,657 15,050 15,100 0 3,043 5,028 5,657 257 3,043 5,028 5,657 15,100 15,150 0 3,043 5,028 5,657 254 3,043 5,028 5,657 15,150 15,200 0 3,043 5,028 5,657 250 3,043 5,028 5,657 15,200 15,250 0 3,043 5,028 5,657 246 3,043 5,028 5,657 15,250 15,300 0 3,043 5,028 5,657 242 3,043 5,028 5,657 15,300 15,350 0 3,043 5,028 5,657 238 3,043 5,028 5,657 15,350 15,400 0 3,043 5,028 5,657 234 3,043 5,028 5,657 15,400 15,450 0 3,043 5,028 5,657 231 3,043 5,028 5,657 15,450 15,500 0 3,043 5,028 5,657 227 3,043 5,028 5,657 15,500 15,550 0 3,043 5,028 5,657 223 3,043 5,028 5,657 15,550 15,600 0 3,043 5,028 5,657 219 3,043 5,028 5,657 15,600 15,650 0 3,043 5,028 5,657 215 3,043 5,028 5,657 15,650 15,700 0 3,043 5,028 5,657 212 3,043 5,028 5,657 15,700 15,750 0 3,043 5,028 5,657 208 3,043 5,028 5,657 15,750 15,800 0 3,043 5,028 5,657 204 3,043 5,028 5,657 15,800 15,850 0 3,043 5,028 5,657 200 3,043 5,028 5,657 15,850 15,900 0 3,043 5,028 5,657 196 3,043 5,028 5,657 15,900 15,950 0 3,043 5,028 5,657 192 3,043 5,028 5,657 15,950 16,000 0 3,043 5,028 5,657 189 3,043 5,028 5,657 16,000 16,050 0 3,043 5,028 5,657 185 3,043 5,028 5,657 16,050 16,100 0 3,043 5,028 5,657 181 3,043 5,028 5,657 16,100 16,150 0 3,043 5,028 5,657 177 3,043 5,028 5,657 16,150 16,200 0 3,043 5,028 5,657 173 3,043 5,028 5,657 16,200 16,250 0 3,043 5,028 5,657 169 3,043 5,028 5,657 16,250 16,300 0 3,043 5,028 5,657 166 3,043 5,028 5,657 16,300 16,350 0 3,043 5,028 5,657 162 3,043 5,028 5,657 16,350 16,400 0 3,043 5,028 5,657 158 3,043 5,028 5,657 16,400 16,450 0 3,043 5,028 5,657 154 3,043 5,028 5,657 16,450 16,500 0 3,034 5,016 5,645 150 3,043 5,028 5,657 16,500 16,550 0 3,026 5,006 5,634 146 3,043 5,028 5,657 16,550 16,600 0 3,018 4,995 5,624 143 3,043 5,028 5,657 16,600 16,650 0 3,010 4,985 5,613 139 3,043 5,028 5,657 16,650 16,700 0 3,002 4,974 5,603 135 3,043 5,028 5,657 16,700 16,750 0 2,994 4,964 5,592 131 3,043 5,028 5,657 16,750 16,800 0 2,986 4,953 5,582 127 3,043 5,028 5,657 16,800 16,850 0 2,978 4,943 5,571 124 3,043 5,028 5,657 16,850 16,900 0 2,970 4,932 5,561 120 3,043 5,028 5,657 16,900 16,950 0 2,962 4,922 5,550 116 3,043 5,028 5,657 16,950 17,000 0 2,954 4,911 5,540 112 3,043 5,028 5,657 17,000 17,050 0 2,946 4,901 5,529 108 3,043 5,028 5,657 17,050 17,100 0 2,938 4,890 5,519 104 3,043 5,028 5,657 17,100 17,150 0 2,930 4,880 5,508 101 3,043 5,028 5,657 17,150 17,200 0 2,922 4,869 5,497 97 3,043 5,028 5,657 17,200 17,250 0 2,914 4,858 5,487 93 3,043 5,028 5,657 (Continued on page 61) Need more information or forms? See page 96. - 60 -

(i1040gi)(page-61)Page 61#

2009 Earned Income Credit (EIC) Table–Continued (Caution. This is not a tax table.) And your filing status is– If the amount you are looking up Single, head of household, or qualifying widow(er) Married filing jointly and you have– from the worksheet is– and you have– No Children One Child Two Children Three Children No Children One Child Two Children Three Children At least But less than Your credit is– Your credit is– 17,250 17,300 0 2,906 4,848 5,476 89 3,043 5,028 5,657 17,300 17,350 0 2,898 4,837 5,466 85 3,043 5,028 5,657 17,350 17,400 0 2,890 4,827 5,455 81 3,043 5,028 5,657 17,400 17,450 0 2,882 4,816 5,445 78 3,043 5,028 5,657 17,450 17,500 0 2,874 4,806 5,434 74 3,043 5,028 5,657 17,500 17,550 0 2,866 4,795 5,424 70 3,043 5,028 5,657 17,550 17,600 0 2,858 4,785 5,413 66 3,043 5,028 5,657 17,600 17,650 0 2,850 4,774 5,403 62 3,043 5,028 5,657 17,650 17,700 0 2,842 4,764 5,392 59 3,043 5,028 5,657 17,700 17,750 0 2,834 4,753 5,382 55 3,043 5,028 5,657 17,750 17,800 0 2,826 4,743 5,371 51 3,043 5,028 5,657 17,800 17,850 0 2,818 4,732 5,361 47 3,043 5,028 5,657 17,850 17,900 0 2,810 4,722 5,350 43 3,043 5,028 5,657 17,900 17,950 0 2,803 4,711 5,340 39 3,043 5,028 5,657 17,950 18,000 0 2,795 4,701 5,329 36 3,043 5,028 5,657 18,000 18,050 0 2,787 4,690 5,318 32 3,043 5,028 5,657 18,050 18,100 0 2,779 4,679 5,308 28 3,043 5,028 5,657 18,100 18,150 0 2,771 4,669 5,297 24 3,043 5,028 5,657 18,150 18,200 0 2,763 4,658 5,287 20 3,043 5,028 5,657 18,200 18,250 0 2,755 4,648 5,276 16 3,043 5,028 5,657 18,250 18,300 0 2,747 4,637 5,266 13 3,043 5,028 5,657 18,300 18,350 0 2,739 4,627 5,255 9 3,043 5,028 5,657 18,350 18,400 0 2,731 4,616 5,245 5 3,043 5,028 5,657 18,400 18,450 0 2,723 4,606 5,234 * 3,043 5,028 5,657 18,450 18,500 0 2,715 4,595 5,224 0 3,043 5,028 5,657 18,500 18,550 0 2,707 4,585 5,213 0 3,043 5,028 5,657 18,550 18,600 0 2,699 4,574 5,203 0 3,043 5,028 5,657 18,600 18,650 0 2,691 4,564 5,192 0 3,043 5,028 5,657 18,650 18,700 0 2,683 4,553 5,182 0 3,043 5,028 5,657 18,700 18,750 0 2,675 4,543 5,171 0 3,043 5,028 5,657 18,750 18,800 0 2,667 4,532 5,161 0 3,043 5,028 5,657 18,800 18,850 0 2,659 4,522 5,150 0 3,043 5,028 5,657 18,850 18,900 0 2,651 4,511 5,139 0 3,043 5,028 5,657 18,900 18,950 0 2,643 4,500 5,129 0 3,043 5,028 5,657 18,950 19,000 0 2,635 4,490 5,118 0 3,043 5,028 5,657 19,000 19,050 0 2,627 4,479 5,108 0 3,043 5,028 5,657 19,050 19,100 0 2,619 4,469 5,097 0 3,043 5,028 5,657 19,100 19,150 0 2,611 4,458 5,087 0 3,043 5,028 5,657 19,150 19,200 0 2,603 4,448 5,076 0 3,043 5,028 5,657 19,200 19,250 0 2,595 4,437 5,066 0 3,043 5,028 5,657 19,250 19,300 0 2,587 4,427 5,055 0 3,043 5,028 5,657 19,300 19,350 0 2,579 4,416 5,045 0 3,043 5,028 5,657 19,350 19,400 0 2,571 4,406 5,034 0 3,043 5,028 5,657 19,400 19,450 0 2,563 4,395 5,024 0 3,043 5,028 5,657 19,450 19,500 0 2,555 4,385 5,013 0 3,043 5,028 5,657 19,500 19,550 0 2,547 4,374 5,003 0 3,043 5,028 5,657 19,550 19,600 0 2,539 4,364 4,992 0 3,043 5,028 5,657 19,600 19,650 0 2,531 4,353 4,982 0 3,043 5,028 5,657 19,650 19,700 0 2,523 4,342 4,971 0 3,043 5,028 5,657 19,700 19,750 0 2,515 4,332 4,960 0 3,043 5,028 5,657 19,750 19,800 0 2,507 4,321 4,950 0 3,043 5,028 5,657 19,800 19,850 0 2,499 4,311 4,939 0 3,043 5,028 5,657 19,850 19,900 0 2,491 4,300 4,929 0 3,043 5,028 5,657 19,900 19,950 0 2,483 4,290 4,918 0 3,043 5,028 5,657 19,950 20,000 0 2,475 4,279 4,908 0 3,043 5,028 5,657 *If the amount you are looking up from the worksheet is at least $18,400 but less than $18,440, your credit is $2. Otherwise, you cannot take the credit. (Continued on page 62) - 61 - Need more information or forms? See page 96.

(i1040gi)(page-62)Page 62#

2009 Earned Income Credit (EIC) Table–Continued (Caution. This is not a tax table.) And your filing status is– If the amount you are looking up Single, head of household, or qualifying widow(er) Married filing jointly and you have– from the worksheet is– and you have– No Children One Child Two Children Three Children No Children One Child Two Children Three Children At least But less than Your credit is– Your credit is– 20,000 20,050 0 2,467 4,269 4,897 0 3,043 5,028 5,657 20,050 20,100 0 2,459 4,258 4,887 0 3,043 5,028 5,657 20,100 20,150 0 2,451 4,248 4,876 0 3,043 5,028 5,657 20,150 20,200 0 2,443 4,237 4,866 0 3,043 5,028 5,657 20,200 20,250 0 2,435 4,227 4,855 0 3,043 5,028 5,657 20,250 20,300 0 2,427 4,216 4,845 0 3,043 5,028 5,657 20,300 20,350 0 2,419 4,206 4,834 0 3,043 5,028 5,657 20,350 20,400 0 2,411 4,195 4,824 0 3,043 5,028 5,657 20,400 20,450 0 2,403 4,185 4,813 0 3,043 5,028 5,657 20,450 20,500 0 2,395 4,174 4,803 0 3,043 5,028 5,657 20,500 20,550 0 2,387 4,163 4,792 0 3,043 5,028 5,657 20,550 20,600 0 2,379 4,153 4,781 0 3,043 5,028 5,657 20,600 20,650 0 2,371 4,142 4,771 0 3,043 5,028 5,657 20,650 20,700 0 2,363 4,132 4,760 0 3,043 5,028 5,657 20,700 20,750 0 2,355 4,121 4,750 0 3,043 5,028 5,657 20,750 20,800 0 2,347 4,111 4,739 0 3,043 5,028 5,657 20,800 20,850 0 2,339 4,100 4,729 0 3,043 5,028 5,657 20,850 20,900 0 2,331 4,090 4,718 0 3,043 5,028 5,657 20,900 20,950 0 2,323 4,079 4,708 0 3,043 5,028 5,657 20,950 21,000 0 2,315 4,069 4,697 0 3,043 5,028 5,657 21,000 21,050 0 2,307 4,058 4,687 0 3,043 5,028 5,657 21,050 21,100 0 2,299 4,048 4,676 0 3,043 5,028 5,657 21,100 21,150 0 2,291 4,037 4,666 0 3,043 5,028 5,657 21,150 21,200 0 2,283 4,027 4,655 0 3,043 5,028 5,657 21,200 21,250 0 2,275 4,016 4,645 0 3,043 5,028 5,657 21,250 21,300 0 2,267 4,006 4,634 0 3,043 5,028 5,657 21,300 21,350 0 2,259 3,995 4,624 0 3,043 5,028 5,657 21,350 21,400 0 2,251 3,984 4,613 0 3,043 5,028 5,657 21,400 21,450 0 2,243 3,974 4,602 0 3,043 5,028 5,657 21,450 21,500 0 2,235 3,963 4,592 0 3,034 5,016 5,645 21,500 21,550 0 2,227 3,953 4,581 0 3,026 5,006 5,634 21,550 21,600 0 2,219 3,942 4,571 0 3,018 4,995 5,624 21,600 21,650 0 2,211 3,932 4,560 0 3,010 4,985 5,613 21,650 21,700 0 2,203 3,921 4,550 0 3,002 4,974 5,603 21,700 21,750 0 2,195 3,911 4,539 0 2,994 4,964 5,592 21,750 21,800 0 2,187 3,900 4,529 0 2,986 4,953 5,582 21,800 21,850 0 2,179 3,890 4,518 0 2,978 4,943 5,571 21,850 21,900 0 2,171 3,879 4,508 0 2,970 4,932 5,561 21,900 21,950 0 2,163 3,869 4,497 0 2,962 4,922 5,550 21,950 22,000 0 2,155 3,858 4,487 0 2,954 4,911 5,540 22,000 22,050 0 2,147 3,848 4,476 0 2,946 4,901 5,529 22,050 22,100 0 2,139 3,837 4,466 0 2,938 4,890 5,519 22,100 22,150 0 2,131 3,827 4,455 0 2,930 4,880 5,508 22,150 22,200 0 2,123 3,816 4,444 0 2,922 4,869 5,497 22,200 22,250 0 2,115 3,805 4,434 0 2,914 4,858 5,487 22,250 22,300 0 2,107 3,795 4,423 0 2,906 4,848 5,476 22,300 22,350 0 2,099 3,784 4,413 0 2,898 4,837 5,466 22,350 22,400 0 2,091 3,774 4,402 0 2,890 4,827 5,455 22,400 22,450 0 2,083 3,763 4,392 0 2,882 4,816 5,445 22,450 22,500 0 2,075 3,753 4,381 0 2,874 4,806 5,434 22,500 22,550 0 2,067 3,742 4,371 0 2,866 4,795 5,424 22,550 22,600 0 2,059 3,732 4,360 0 2,858 4,785 5,413 22,600 22,650 0 2,051 3,721 4,350 0 2,850 4,774 5,403 22,650 22,700 0 2,043 3,711 4,339 0 2,842 4,764 5,392 22,700 22,750 0 2,035 3,700 4,329 0 2,834 4,753 5,382 22,750 22,800 0 2,027 3,690 4,318 0 2,826 4,743 5,371 22,800 22,850 0 2,019 3,679 4,308 0 2,818 4,732 5,361 22,850 22,900 0 2,011 3,669 4,297 0 2,810 4,722 5,350 22,900 22,950 0 2,004 3,658 4,287 0 2,803 4,711 5,340 22,950 23,000 0 1,996 3,648 4,276 0 2,795 4,701 5,329 (Continued on page 63) Need more information or forms? See page 96. - 62 -

(i1040gi)(page-63)Page 63#

2009 Earned Income Credit (EIC) Table–Continued (Caution. This is not a tax table.) And your filing status is– If the amount you are looking up Single, head of household, or qualifying widow(er) Married filing jointly and you have– from the worksheet is– and you have– No Children One Child Two Children Three Children No Children One Child Two Children Three Children At least But less than Your credit is– Your credit is– 23,000 23,050 0 1,988 3,637 4,265 0 2,787 4,690 5,318 23,050 23,100 0 1,980 3,626 4,255 0 2,779 4,679 5,308 23,100 23,150 0 1,972 3,616 4,244 0 2,771 4,669 5,297 23,150 23,200 0 1,964 3,605 4,234 0 2,763 4,658 5,287 23,200 23,250 0 1,956 3,595 4,223 0 2,755 4,648 5,276 23,250 23,300 0 1,948 3,584 4,213 0 2,747 4,637 5,266 23,300 23,350 0 1,940 3,574 4,202 0 2,739 4,627 5,255 23,350 23,400 0 1,932 3,563 4,192 0 2,731 4,616 5,245 23,400 23,450 0 1,924 3,553 4,181 0 2,723 4,606 5,234 23,450 23,500 0 1,916 3,542 4,171 0 2,715 4,595 5,224 23,500 23,550 0 1,908 3,532 4,160 0 2,707 4,585 5,213 23,550 23,600 0 1,900 3,521 4,150 0 2,699 4,574 5,203 23,600 23,650 0 1,892 3,511 4,139 0 2,691 4,564 5,192 23,650 23,700 0 1,884 3,500 4,129 0 2,683 4,553 5,182 23,700 23,750 0 1,876 3,490 4,118 0 2,675 4,543 5,171 23,750 23,800 0 1,868 3,479 4,108 0 2,667 4,532 5,161 23,800 23,850 0 1,860 3,469 4,097 0 2,659 4,522 5,150 23,850 23,900 0 1,852 3,458 4,086 0 2,651 4,511 5,139 23,900 23,950 0 1,844 3,447 4,076 0 2,643 4,500 5,129 23,950 24,000 0 1,836 3,437 4,065 0 2,635 4,490 5,118 24,000 24,050 0 1,828 3,426 4,055 0 2,627 4,479 5,108 24,050 24,100 0 1,820 3,416 4,044 0 2,619 4,469 5,097 24,100 24,150 0 1,812 3,405 4,034 0 2,611 4,458 5,087 24,150 24,200 0 1,804 3,395 4,023 0 2,603 4,448 5,076 24,200 24,250 0 1,796 3,384 4,013 0 2,595 4,437 5,066 24,250 24,300 0 1,788 3,374 4,002 0 2,587 4,427 5,055 24,300 24,350 0 1,780 3,363 3,992 0 2,579 4,416 5,045 24,350 24,400 0 1,772 3,353 3,981 0 2,571 4,406 5,034 24,400 24,450 0 1,764 3,342 3,971 0 2,563 4,395 5,024 24,450 24,500 0 1,756 3,332 3,960 0 2,555 4,385 5,013 24,500 24,550 0 1,748 3,321 3,950 0 2,547 4,374 5,003 24,550 24,600 0 1,740 3,311 3,939 0 2,539 4,364 4,992 24,600 24,650 0 1,732 3,300 3,929 0 2,531 4,353 4,982 24,650 24,700 0 1,724 3,289 3,918 0 2,523 4,342 4,971 24,700 24,750 0 1,716 3,279 3,907 0 2,515 4,332 4,960 24,750 24,800 0 1,708 3,268 3,897 0 2,507 4,321 4,950 24,800 24,850 0 1,700 3,258 3,886 0 2,499 4,311 4,939 24,850 24,900 0 1,692 3,247 3,876 0 2,491 4,300 4,929 24,900 24,950 0 1,684 3,237 3,865 0 2,483 4,290 4,918 24,950 25,000 0 1,676 3,226 3,855 0 2,475 4,279 4,908 25,000 25,050 0 1,668 3,216 3,844 0 2,467 4,269 4,897 25,050 25,100 0 1,660 3,205 3,834 0 2,459 4,258 4,887 25,100 25,150 0 1,652 3,195 3,823 0 2,451 4,248 4,876 25,150 25,200 0 1,644 3,184 3,813 0 2,443 4,237 4,866 25,200 25,250 0 1,636 3,174 3,802 0 2,435 4,227 4,855 25,250 25,300 0 1,628 3,163 3,792 0 2,427 4,216 4,845 25,300 25,350 0 1,620 3,153 3,781 0 2,419 4,206 4,834 25,350 25,400 0 1,612 3,142 3,771 0 2,411 4,195 4,824 25,400 25,450 0 1,604 3,132 3,760 0 2,403 4,185 4,813 25,450 25,500 0 1,596 3,121 3,750 0 2,395 4,174 4,803 25,500 25,550 0 1,588 3,110 3,739 0 2,387 4,163 4,792 25,550 25,600 0 1,580 3,100 3,728 0 2,379 4,153 4,781 25,600 25,650 0 1,572 3,089 3,718 0 2,371 4,142 4,771 25,650 25,700 0 1,564 3,079 3,707 0 2,363 4,132 4,760 25,700 25,750 0 1,556 3,068 3,697 0 2,355 4,121 4,750 25,750 25,800 0 1,548 3,058 3,686 0 2,347 4,111 4,739 25,800 25,850 0 1,540 3,047 3,676 0 2,339 4,100 4,729 25,850 25,900 0 1,532 3,037 3,665 0 2,331 4,090 4,718 25,900 25,950 0 1,524 3,026 3,655 0 2,323 4,079 4,708 25,950 26,000 0 1,516 3,016 3,644 0 2,315 4,069 4,697 (Continued on page 64) - 63 - Need more information or forms? See page 96.

(i1040gi)(page-64)Page 64#

2009 Earned Income Credit (EIC) Table–Continued (Caution. This is not a tax table.) And your filing status is– If the amount you are looking up Single, head of household, or qualifying widow(er) Married filing jointly and you have– from the worksheet is– and you have– No Children One Child Two Children Three Children No Children One Child Two Children Three Children At least But less than Your credit is– Your credit is– 26,000 26,050 0 1,508 3,005 3,634 0 2,307 4,058 4,687 26,050 26,100 0 1,500 2,995 3,623 0 2,299 4,048 4,676 26,100 26,150 0 1,492 2,984 3,613 0 2,291 4,037 4,666 26,150 26,200 0 1,484 2,974 3,602 0 2,283 4,027 4,655 26,200 26,250 0 1,476 2,963 3,592 0 2,275 4,016 4,645 26,250 26,300 0 1,468 2,953 3,581 0 2,267 4,006 4,634 26,300 26,350 0 1,460 2,942 3,571 0 2,259 3,995 4,624 26,350 26,400 0 1,452 2,931 3,560 0 2,251 3,984 4,613 26,400 26,450 0 1,444 2,921 3,549 0 2,243 3,974 4,602 26,450 26,500 0 1,436 2,910 3,539 0 2,235 3,963 4,592 26,500 26,550 0 1,428 2,900 3,528 0 2,227 3,953 4,581 26,550 26,600 0 1,420 2,889 3,518 0 2,219 3,942 4,571 26,600 26,650 0 1,412 2,879 3,507 0 2,211 3,932 4,560 26,650 26,700 0 1,404 2,868 3,497 0 2,203 3,921 4,550 26,700 26,750 0 1,396 2,858 3,486 0 2,195 3,911 4,539 26,750 26,800 0 1,388 2,847 3,476 0 2,187 3,900 4,529 26,800 26,850 0 1,380 2,837 3,465 0 2,179 3,890 4,518 26,850 26,900 0 1,372 2,826 3,455 0 2,171 3,879 4,508 26,900 26,950 0 1,364 2,816 3,444 0 2,163 3,869 4,497 26,950 27,000 0 1,356 2,805 3,434 0 2,155 3,858 4,487 27,000 27,050 0 1,348 2,795 3,423 0 2,147 3,848 4,476 27,050 27,100 0 1,340 2,784 3,413 0 2,139 3,837 4,466 27,100 27,150 0 1,332 2,774 3,402 0 2,131 3,827 4,455 27,150 27,200 0 1,324 2,763 3,391 0 2,123 3,816 4,444 27,200 27,250 0 1,316 2,752 3,381 0 2,115 3,805 4,434 27,250 27,300 0 1,308 2,742 3,370 0 2,107 3,795 4,423 27,300 27,350 0 1,300 2,731 3,360 0 2,099 3,784 4,413 27,350 27,400 0 1,292 2,721 3,349 0 2,091 3,774 4,402 27,400 27,450 0 1,284 2,710 3,339 0 2,083 3,763 4,392 27,450 27,500 0 1,276 2,700 3,328 0 2,075 3,753 4,381 27,500 27,550 0 1,268 2,689 3,318 0 2,067 3,742 4,371 27,550 27,600 0 1,260 2,679 3,307 0 2,059 3,732 4,360 27,600 27,650 0 1,252 2,668 3,297 0 2,051 3,721 4,350 27,650 27,700 0 1,244 2,658 3,286 0 2,043 3,711 4,339 27,700 27,750 0 1,236 2,647 3,276 0 2,035 3,700 4,329 27,750 27,800 0 1,228 2,637 3,265 0 2,027 3,690 4,318 27,800 27,850 0 1,220 2,626 3,255 0 2,019 3,679 4,308 27,850 27,900 0 1,212 2,616 3,244 0 2,011 3,669 4,297 27,900 27,950 0 1,205 2,605 3,234 0 2,004 3,658 4,287 27,950 28,000 0 1,197 2,595 3,223 0 1,996 3,648 4,276 28,000 28,050 0 1,189 2,584 3,212 0 1,988 3,637 4,265 28,050 28,100 0 1,181 2,573 3,202 0 1,980 3,626 4,255 28,100 28,150 0 1,173 2,563 3,191 0 1,972 3,616 4,244 28,150 28,200 0 1,165 2,552 3,181 0 1,964 3,605 4,234 28,200 28,250 0 1,157 2,542 3,170 0 1,956 3,595 4,223 28,250 28,300 0 1,149 2,531 3,160 0 1,948 3,584 4,213 28,300 28,350 0 1,141 2,521 3,149 0 1,940 3,574 4,202 28,350 28,400 0 1,133 2,510 3,139 0 1,932 3,563 4,192 28,400 28,450 0 1,125 2,500 3,128 0 1,924 3,553 4,181 28,450 28,500 0 1,117 2,489 3,118 0 1,916 3,542 4,171 28,500 28,550 0 1,109 2,479 3,107 0 1,908 3,532 4,160 28,550 28,600 0 1,101 2,468 3,097 0 1,900 3,521 4,150 28,600 28,650 0 1,093 2,458 3,086 0 1,892 3,511 4,139 28,650 28,700 0 1,085 2,447 3,076 0 1,884 3,500 4,129 28,700 28,750 0 1,077 2,437 3,065 0 1,876 3,490 4,118 28,750 28,800 0 1,069 2,426 3,055 0 1,868 3,479 4,108 28,800 28,850 0 1,061 2,416 3,044 0 1,860 3,469 4,097 28,850 28,900 0 1,053 2,405 3,033 0 1,852 3,458 4,086 28,900 28,950 0 1,045 2,394 3,023 0 1,844 3,447 4,076 28,950 29,000 0 1,037 2,384 3,012 0 1,836 3,437 4,065 (Continued on page 65) Need more information or forms? See page 96. - 64 -

(i1040gi)(page-65)Page 65#

2009 Earned Income Credit (EIC) Table–Continued (Caution. This is not a tax table.) And your filing status is– If the amount you are looking up Single, head of household, or qualifying widow(er) Married filing jointly and you have– from the worksheet is– and you have– No Children One Child Two Children Three Children No Children One Child Two Children Three Children At least But less than Your credit is– Your credit is– 29,000 29,050 0 1,029 2,373 3,002 0 1,828 3,426 4,055 29,050 29,100 0 1,021 2,363 2,991 0 1,820 3,416 4,044 29,100 29,150 0 1,013 2,352 2,981 0 1,812 3,405 4,034 29,150 29,200 0 1,005 2,342 2,970 0 1,804 3,395 4,023 29,200 29,250 0 997 2,331 2,960 0 1,796 3,384 4,013 29,250 29,300 0 989 2,321 2,949 0 1,788 3,374 4,002 29,300 29,350 0 981 2,310 2,939 0 1,780 3,363 3,992 29,350 29,400 0 973 2,300 2,928 0 1,772 3,353 3,981 29,400 29,450 0 965 2,289 2,918 0 1,764 3,342 3,971 29,450 29,500 0 957 2,279 2,907 0 1,756 3,332 3,960 29,500 29,550 0 949 2,268 2,897 0 1,748 3,321 3,950 29,550 29,600 0 941 2,258 2,886 0 1,740 3,311 3,939 29,600 29,650 0 933 2,247 2,876 0 1,732 3,300 3,929 29,650 29,700 0 925 2,236 2,865 0 1,724 3,289 3,918 29,700 29,750 0 917 2,226 2,854 0 1,716 3,279 3,907 29,750 29,800 0 909 2,215 2,844 0 1,708 3,268 3,897 29,800 29,850 0 901 2,205 2,833 0 1,700 3,258 3,886 29,850 29,900 0 893 2,194 2,823 0 1,692 3,247 3,876 29,900 29,950 0 885 2,184 2,812 0 1,684 3,237 3,865 29,950 30,000 0 877 2,173 2,802 0 1,676 3,226 3,855 30,000 30,050 0 869 2,163 2,791 0 1,668 3,216 3,844 30,050 30,100 0 861 2,152 2,781 0 1,660 3,205 3,834 30,100 30,150 0 853 2,142 2,770 0 1,652 3,195 3,823 30,150 30,200 0 845 2,131 2,760 0 1,644 3,184 3,813 30,200 30,250 0 837 2,121 2,749 0 1,636 3,174 3,802 30,250 30,300 0 829 2,110 2,739 0 1,628 3,163 3,792 30,300 30,350 0 821 2,100 2,728 0 1,620 3,153 3,781 30,350 30,400 0 813 2,089 2,718 0 1,612 3,142 3,771 30,400 30,450 0 805 2,079 2,707 0 1,604 3,132 3,760 30,450 30,500 0 797 2,068 2,697 0 1,596 3,121 3,750 30,500 30,550 0 789 2,057 2,686 0 1,588 3,110 3,739 30,550 30,600 0 781 2,047 2,675 0 1,580 3,100 3,728 30,600 30,650 0 773 2,036 2,665 0 1,572 3,089 3,718 30,650 30,700 0 765 2,026 2,654 0 1,564 3,079 3,707 30,700 30,750 0 757 2,015 2,644 0 1,556 3,068 3,697 30,750 30,800 0 749 2,005 2,633 0 1,548 3,058 3,686 30,800 30,850 0 741 1,994 2,623 0 1,540 3,047 3,676 30,850 30,900 0 733 1,984 2,612 0 1,532 3,037 3,665 30,900 30,950 0 725 1,973 2,602 0 1,524 3,026 3,655 30,950 31,000 0 717 1,963 2,591 0 1,516 3,016 3,644 31,000 31,050 0 709 1,952 2,581 0 1,508 3,005 3,634 31,050 31,100 0 701 1,942 2,570 0 1,500 2,995 3,623 31,100 31,150 0 693 1,931 2,560 0 1,492 2,984 3,613 31,150 31,200 0 685 1,921 2,549 0 1,484 2,974 3,602 31,200 31,250 0 677 1,910 2,539 0 1,476 2,963 3,592 31,250 31,300 0 669 1,900 2,528 0 1,468 2,953 3,581 31,300 31,350 0 661 1,889 2,518 0 1,460 2,942 3,571 31,350 31,400 0 653 1,878 2,507 0 1,452 2,931 3,560 31,400 31,450 0 645 1,868 2,496 0 1,444 2,921 3,549 31,450 31,500 0 637 1,857 2,486 0 1,436 2,910 3,539 31,500 31,550 0 629 1,847 2,475 0 1,428 2,900 3,528 31,550 31,600 0 621 1,836 2,465 0 1,420 2,889 3,518 31,600 31,650 0 613 1,826 2,454 0 1,412 2,879 3,507 31,650 31,700 0 605 1,815 2,444 0 1,404 2,868 3,497 31,700 31,750 0 597 1,805 2,433 0 1,396 2,858 3,486 31,750 31,800 0 589 1,794 2,423 0 1,388 2,847 3,476 31,800 31,850 0 581 1,784 2,412 0 1,380 2,837 3,465 31,850 31,900 0 573 1,773 2,402 0 1,372 2,826 3,455 31,900 31,950 0 565 1,763 2,391 0 1,364 2,816 3,444 31,950 32,000 0 557 1,752 2,381 0 1,356 2,805 3,434 (Continued on page 66) - 65 - Need more information or forms? See page 96.

(i1040gi)(page-66)Page 66#

2009 Earned Income Credit (EIC) Table–Continued (Caution. This is not a tax table.) And your filing status is– If the amount you are looking up Single, head of household, or qualifying widow(er) Married filing jointly and you have– from the worksheet is– and you have– No Children One Child Two Children Three Children No Children One Child Two Children Three Children At least But less than Your credit is– Your credit is– 32,000 32,050 0 549 1,742 2,370 0 1,348 2,795 3,423 32,050 32,100 0 541 1,731 2,360 0 1,340 2,784 3,413 32,100 32,150 0 533 1,721 2,349 0 1,332 2,774 3,402 32,150 32,200 0 525 1,710 2,338 0 1,324 2,763 3,391 32,200 32,250 0 517 1,699 2,328 0 1,316 2,752 3,381 32,250 32,300 0 509 1,689 2,317 0 1,308 2,742 3,370 32,300 32,350 0 501 1,678 2,307 0 1,300 2,731 3,360 32,350 32,400 0 493 1,668 2,296 0 1,292 2,721 3,349 32,400 32,450 0 485 1,657 2,286 0 1,284 2,710 3,339 32,450 32,500 0 477 1,647 2,275 0 1,276 2,700 3,328 32,500 32,550 0 469 1,636 2,265 0 1,268 2,689 3,318 32,550 32,600 0 461 1,626 2,254 0 1,260 2,679 3,307 32,600 32,650 0 453 1,615 2,244 0 1,252 2,668 3,297 32,650 32,700 0 445 1,605 2,233 0 1,244 2,658 3,286 32,700 32,750 0 437 1,594 2,223 0 1,236 2,647 3,276 32,750 32,800 0 429 1,584 2,212 0 1,228 2,637 3,265 32,800 32,850 0 421 1,573 2,202 0 1,220 2,626 3,255 32,850 32,900 0 413 1,563 2,191 0 1,212 2,616 3,244 32,900 32,950 0 406 1,552 2,181 0 1,205 2,605 3,234 32,950 33,000 0 398 1,542 2,170 0 1,197 2,595 3,223 33,000 33,050 0 390 1,531 2,159 0 1,189 2,584 3,212 33,050 33,100 0 382 1,520 2,149 0 1,181 2,573 3,202 33,100 33,150 0 374 1,510 2,138 0 1,173 2,563 3,191 33,150 33,200 0 366 1,499 2,128 0 1,165 2,552 3,181 33,200 33,250 0 358 1,489 2,117 0 1,157 2,542 3,170 33,250 33,300 0 350 1,478 2,107 0 1,149 2,531 3,160 33,300 33,350 0 342 1,468 2,096 0 1,141 2,521 3,149 33,350 33,400 0 334 1,457 2,086 0 1,133 2,510 3,139 33,400 33,450 0 326 1,447 2,075 0 1,125 2,500 3,128 33,450 33,500 0 318 1,436 2,065 0 1,117 2,489 3,118 33,500 33,550 0 310 1,426 2,054 0 1,109 2,479 3,107 33,550 33,600 0 302 1,415 2,044 0 1,101 2,468 3,097 33,600 33,650 0 294 1,405 2,033 0 1,093 2,458 3,086 33,650 33,700 0 286 1,394 2,023 0 1,085 2,447 3,076 33,700 33,750 0 278 1,384 2,012 0 1,077 2,437 3,065 33,750 33,800 0 270 1,373 2,002 0 1,069 2,426 3,055 33,800 33,850 0 262 1,363 1,991 0 1,061 2,416 3,044 33,850 33,900 0 254 1,352 1,980 0 1,053 2,405 3,033 33,900 33,950 0 246 1,341 1,970 0 1,045 2,394 3,023 33,950 34,000 0 238 1,331 1,959 0 1,037 2,384 3,012 34,000 34,050 0 230 1,320 1,949 0 1,029 2,373 3,002 34,050 34,100 0 222 1,310 1,938 0 1,021 2,363 2,991 34,100 34,150 0 214 1,299 1,928 0 1,013 2,352 2,981 34,150 34,200 0 206 1,289 1,917 0 1,005 2,342 2,970 34,200 34,250 0 198 1,278 1,907 0 997 2,331 2,960 34,250 34,300 0 190 1,268 1,896 0 989 2,321 2,949 34,300 34,350 0 182 1,257 1,886 0 981 2,310 2,939 34,350 34,400 0 174 1,247 1,875 0 973 2,300 2,928 34,400 34,450 0 166 1,236 1,865 0 965 2,289 2,918 34,450 34,500 0 158 1,226 1,854 0 957 2,279 2,907 34,500 34,550 0 150 1,215 1,844 0 949 2,268 2,897 34,550 34,600 0 142 1,205 1,833 0 941 2,258 2,886 34,600 34,650 0 134 1,194 1,823 0 933 2,247 2,876 34,650 34,700 0 126 1,183 1,812 0 925 2,236 2,865 34,700 34,750 0 118 1,173 1,801 0 917 2,226 2,854 34,750 34,800 0 110 1,162 1,791 0 909 2,215 2,844 34,800 34,850 0 102 1,152 1,780 0 901 2,205 2,833 34,850 34,900 0 94 1,141 1,770 0 893 2,194 2,823 34,900 34,950 0 86 1,131 1,759 0 885 2,184 2,812 34,950 35,000 0 78 1,120 1,749 0 877 2,173 2,802 (Continued on page 67) Need more information or forms? See page 96. - 66 -

(i1040gi)(page-67)Page 67#

2009 Earned Income Credit (EIC) Table–Continued (Caution. This is not a tax table.) And your filing status is– If the amount you are looking up Single, head of household, or qualifying widow(er) Married filing jointly and you have– from the worksheet is– and you have– No Children One Child Two Children Three Children No Children One Child Two Children Three Children At least But less than Your credit is– Your credit is– 35,000 35,050 0 70 1,110 1,738 0 869 2,163 2,791 35,050 35,100 0 62 1,099 1,728 0 861 2,152 2,781 35,100 35,150 0 54 1,089 1,717 0 853 2,142 2,770 35,150 35,200 0 46 1,078 1,707 0 845 2,131 2,760 35,200 35,250 0 38 1,068 1,696 0 837 2,121 2,749 35,250 35,300 0 30 1,057 1,686 0 829 2,110 2,739 35,300 35,350 0 22 1,047 1,675 0 821 2,100 2,728 35,350 35,400 0 14 1,036 1,665 0 813 2,089 2,718 35,400 35,450 0 6 1,026 1,654 0 805 2,079 2,707 35,450 35,500 0 * 1,015 1,644 0 797 2,068 2,697 35,500 35,550 0 0 1,004 1,633 0 789 2,057 2,686 35,550 35,600 0 0 994 1,622 0 781 2,047 2,675 35,600 35,650 0 0 983 1,612 0 773 2,036 2,665 35,650 35,700 0 0 973 1,601 0 765 2,026 2,654 35,700 35,750 0 0 962 1,591 0 757 2,015 2,644 35,750 35,800 0 0 952 1,580 0 749 2,005 2,633 35,800 35,850 0 0 941 1,570 0 741 1,994 2,623 35,850 35,900 0 0 931 1,559 0 733 1,984 2,612 35,900 35,950 0 0 920 1,549 0 725 1,973 2,602 35,950 36,000 0 0 910 1,538 0 717 1,963 2,591 36,000 36,050 0 0 899 1,528 0 709 1,952 2,581 36,050 36,100 0 0 889 1,517 0 701 1,942 2,570 36,100 36,150 0 0 878 1,507 0 693 1,931 2,560 36,150 36,200 0 0 868 1,496 0 685 1,921 2,549 36,200 36,250 0 0 857 1,486 0 677 1,910 2,539 36,250 36,300 0 0 847 1,475 0 669 1,900 2,528 36,300 36,350 0 0 836 1,465 0 661 1,889 2,518 36,350 36,400 0 0 825 1,454 0 653 1,878 2,507 36,400 36,450 0 0 815 1,443 0 645 1,868 2,496 36,450 36,500 0 0 804 1,433 0 637 1,857 2,486 36,500 36,550 0 0 794 1,422 0 629 1,847 2,475 36,550 36,600 0 0 783 1,412 0 621 1,836 2,465 36,600 36,650 0 0 773 1,401 0 613 1,826 2,454 36,650 36,700 0 0 762 1,391 0 605 1,815 2,444 36,700 36,750 0 0 752 1,380 0 597 1,805 2,433 36,750 36,800 0 0 741 1,370 0 589 1,794 2,423 36,800 36,850 0 0 731 1,359 0 581 1,784 2,412 36,850 36,900 0 0 720 1,349 0 573 1,773 2,402 36,900 36,950 0 0 710 1,338 0 565 1,763 2,391 36,950 37,000 0 0 699 1,328 0 557 1,752 2,381 37,000 37,050 0 0 689 1,317 0 549 1,742 2,370 37,050 37,100 0 0 678 1,307 0 541 1,731 2,360 37,100 37,150 0 0 668 1,296 0 533 1,721 2,349 37,150 37,200 0 0 657 1,285 0 525 1,710 2,338 37,200 37,250 0 0 646 1,275 0 517 1,699 2,328 37,250 37,300 0 0 636 1,264 0 509 1,689 2,317 37,300 37,350 0 0 625 1,254 0 501 1,678 2,307 37,350 37,400 0 0 615 1,243 0 493 1,668 2,296 37,400 37,450 0 0 604 1,233 0 485 1,657 2,286 37,450 37,500 0 0 594 1,222 0 477 1,647 2,275 37,500 37,550 0 0 583 1,212 0 469 1,636 2,265 37,550 37,600 0 0 573 1,201 0 461 1,626 2,254 37,600 37,650 0 0 562 1,191 0 453 1,615 2,244 37,650 37,700 0 0 552 1,180 0 445 1,605 2,233 37,700 37,750 0 0 541 1,170 0 437 1,594 2,223 *If the amount you are looking up from the worksheet is at least $35,450 but less than $35,463, your credit is $1. Otherwise, you cannot take the credit. (Continued on page 68) - 67 - Need more information or forms? See page 96.

(i1040gi)(page-68)Page 68#

2009 Earned Income Credit (EIC) Table–Continued (Caution. This is not a tax table.) And your filing status is– If the amount you are looking up Single, head of household, or qualifying widow(er) Married filing jointly and you have– from the worksheet is– and you have– No Children One Child Two Children Three Children No Children One Child Two Children Three Children At least But less than Your credit is– Your credit is– 37,750 37,800 0 0 531 1,159 0 429 1,584 2,212 37,800 37,850 0 0 520 1,149 0 421 1,573 2,202 37,850 37,900 0 0 510 1,138 0 413 1,563 2,191 37,900 37,950 0 0 499 1,128 0 406 1,552 2,181 37,950 38,000 0 0 489 1,117 0 398 1,542 2,170 38,000 38,050 0 0 478 1,106 0 390 1,531 2,159 38,050 38,100 0 0 467 1,096 0 382 1,520 2,149 38,100 38,150 0 0 457 1,085 0 374 1,510 2,138 38,150 38,200 0 0 446 1,075 0 366 1,499 2,128 38,200 38,250 0 0 436 1,064 0 358 1,489 2,117 38,250 38,300 0 0 425 1,054 0 350 1,478 2,107 38,300 38,350 0 0 415 1,043 0 342 1,468 2,096 38,350 38,400 0 0 404 1,033 0 334 1,457 2,086 38,400 38,450 0 0 394 1,022 0 326 1,447 2,075 38,450 38,500 0 0 383 1,012 0 318 1,436 2,065 38,500 38,550 0 0 373 1,001 0 310 1,426 2,054 38,550 38,600 0 0 362 991 0 302 1,415 2,044 38,600 38,650 0 0 352 980 0 294 1,405 2,033 38,650 38,700 0 0 341 970 0 286 1,394 2,023 38,700 38,750 0 0 331 959 0 278 1,384 2,012 38,750 38,800 0 0 320 949 0 270 1,373 2,002 38,800 38,850 0 0 310 938 0 262 1,363 1,991 38,850 38,900 0 0 299 927 0 254 1,352 1,980 38,900 38,950 0 0 288 917 0 246 1,341 1,970 38,950 39,000 0 0 278 906 0 238 1,331 1,959 39,000 39,050 0 0 267 896 0 230 1,320 1,949 39,050 39,100 0 0 257 885 0 222 1,310 1,938 39,100 39,150 0 0 246 875 0 214 1,299 1,928 39,150 39,200 0 0 236 864 0 206 1,289 1,917 39,200 39,250 0 0 225 854 0 198 1,278 1,907 39,250 39,300 0 0 215 843 0 190 1,268 1,896 39,300 39,350 0 0 204 833 0 182 1,257 1,886 39,350 39,400 0 0 194 822 0 174 1,247 1,875 39,400 39,450 0 0 183 812 0 166 1,236 1,865 39,450 39,500 0 0 173 801 0 158 1,226 1,854 39,500 39,550 0 0 162 791 0 150 1,215 1,844 39,550 39,600 0 0 152 780 0 142 1,205 1,833 39,600 39,650 0 0 141 770 0 134 1,194 1,823 39,650 39,700 0 0 130 759 0 126 1,183 1,812 39,700 39,750 0 0 120 748 0 118 1,173 1,801 39,750 39,800 0 0 109 738 0 110 1,162 1,791 39,800 39,850 0 0 99 727 0 102 1,152 1,780 39,850 39,900 0 0 88 717 0 94 1,141 1,770 39,900 39,950 0 0 78 706 0 86 1,131 1,759 39,950 40,000 0 0 67 696 0 78 1,120 1,749 40,000 40,050 0 0 57 685 0 70 1,110 1,738 40,050 40,100 0 0 46 675 0 62 1,099 1,728 40,100 40,150 0 0 36 664 0 54 1,089 1,717 40,150 40,200 0 0 25 654 0 46 1,078 1,707 40,200 40,250 0 0 15 643 0 38 1,068 1,696 40,250 40,300 0 0 * 633 0 30 1,057 1,686 40,300 40,350 0 0 0 622 0 22 1,047 1,675 40,350 40,400 0 0 0 612 0 14 1,036 1,665 40,400 40,450 0 0 0 601 0 6 1,026 1,654 40,450 40,500 0 0 0 591 0 ** 1,015 1,644 *If the amount you are looking up from the worksheet is at least $40,250 but less than $40,295, your credit is $5. Otherwise, you cannot take the credit. **If the amount you are looking up from the worksheet is at least $40,450 but less than $40,463, your credit is $1. Otherwise, you cannot take the credit. (Continued on page 69) Need more information or forms? See page 96. - 68 -

(i1040gi)(page-69)Page 69#

(i1040gi)(page-70)Page 70#

(i1040gi)(page-72)Page 72#

Form 1040—Lines 65 Through 72 No credit is allowed for homes bought You cannot claim a refund for excess Line 65 after April 30, 2010 (after June 30, 2010, if tier 2 RRTA tax on Form 1040. Instead, use you entered into a written binding contract Form 843. Additional Child Tax Credit before May 1, 2010). For more details, see Pub. 505. What Is the Additional Child Tax You can choose to claim the credit on Credit? your 2009 return for a home you bought in This credit is for certain people who have at 2010 that qualifies for the credit. Line 70 least one qualifying child as defined in the Check the box(es) on line 70 to report any instructions for line 6c on page 17. The You generally must repay the credit if: credit from Form 2439, 4136, 8801 (line additional child tax credit may give you a • You dispose of the home within 36 29), or 8885. refund even if you do not owe any tax. months after buying it, or Two Steps To Take the Additional • You stop using the home as your main Child Tax Credit! home during that 36-month period. Step 1. Be sure you figured the amount, if Refund See Form 5405 for more details, includ- any, of your child tax credit. See the in- ing special rules for certain members of the structions for line 51 that begin on page 42. uniformed services, members of the U.S. Line 72 Step 2. Read the TIP at the end of your Foreign Service, and employees of the in- Child Tax Credit Worksheet. Use Form telligence community on official extended Amount Overpaid 8812 to see if you can take the additional duty service. If line 72 is under $1, we will send a refund child tax credit, but only if you meet the only on written request. condition given in that TIP. Credit claimed on 2008 re- If you want to check the status of your turn. The maximum credit was refund, please wait at least 72 hours after originally $7,500 ($3,750 if TIP IRS acknowledges receipt of your e-filed married filing separately). So if Line 66 return (3 to 4 weeks after you mail a paper you made the election to claim the credit on return) to do so. But if you filed Form 8379 Refundable Education Credit your 2008 return for a home you bought in with your return, allow 14 weeks (11 weeks 2009 and you did not use the February 2009 from Form 8863 if you filed electronically). See page 93 for revision of Form 5405, you now may be If you meet the requirements to claim the details. able to claim a larger credit (up to $8,000) American opportunity credit (see the in- on an amended 2008 return. See Amended If the amount you overpaid is structions for line 49 on page 40), enter on Return on page 91. large, you may want to decrease line 66 the amount, if any, from Form 8863, the amount of income tax with- line 16. TIP held from your pay by filing a new Form W-4. See Income Tax Withhold- Line 68 ing and Estimated Tax Payments for 2010 Line 67 on page 90. Amount Paid With Request for Extension To File Refund Offset First-Time Homebuyer Credit If you owe past-due federal tax, state in- If you filed Form 4868 to get an automatic You may be able to take this credit if you come tax, child support, spousal support, or extension of time to file Form 1040, enter bought a main home in the United States certain federal nontax debts, such as stu- any amount you paid with that form or by and you (and your spouse if married) did dent loans, all or part of the overpayment electronic funds withdrawal or credit or not own any other main home during the on line 72 may be used (offset) to pay the debit card. If you paid by credit or debit 3-year period ending on the date you past-due amount. Offsets for federal taxes card, do not include on line 68 the conve- bought the home. If you constructed your are made by the IRS. All other offsets are nience fee you were charged. Also, include main home, you are treated as having made by the Treasury Department’s Finan- any amounts paid with Form 2350. bought it on the date you first occupied it. If cial Management Service (FMS). For fed- you bought the home after 2008 and before eral tax offsets, you will receive a notice May 1, 2010 (before July 1, 2010, if you from the IRS. For all other offsets, you will entered into a written binding contract Line 69 receive a notice from FMS. To find out if before May 1, 2010), the credit generally is you may have an offset or if you have any 10% of the purchase price of the home but Excess Social Security and questions about it, contact the agency to is limited to $8,000 ($4,000 if married fil- which you owe the debt. Tier 1 RRTA Tax Withheld ing separately). Injured Spouse If you, or your spouse if filing a joint re- You also may be able to take the credit, turn, had more than one employer for 2009 If you file a joint return and your spouse but it is limited to $6,500 ($3,250 if mar- and total wages of more than $106,800, too has not paid past-due federal tax, state in- ried filing separately), if: much social security or tier 1 railroad re- come tax, child support, spousal support, or 1. You bought a main home in the tirement (RRTA) tax may have been with- a federal nontax debt, such as a student United States after November 6, 2009, and held. You can take a credit on this line for loan, part or all of the overpayment on line before May 1, 2010 (before July 1, 2010, if the amount withheld in excess of 72 may be used (offset) to pay the past-due you entered into a written binding contract $6,621.60. But if any one employer with- amount. But your part of the overpayment before May 1, 2010), and may be refunded to you if certain condi- held more than $6,621.60, you cannot tions apply and you complete Form 8379. 2. You (and your spouse if married) claim the excess on your return. The em- For details, use TeleTax topic 203 (see owned and used the same home as your ployer should adjust the tax for you. If the page 93) or see Form 8379. main home for any period of 5 consecutive employer does not adjust the overcollec- years during the 8-year period ending on tion, you can file a claim for refund using the date you bought the home described in Form 843. Figure this amount separately (1) above. for you and your spouse. Need more information or forms? See page 96. - 72 -

(i1040gi)(page-73)Page 73#

Form 1040—Lines 73a Through 73d The IRS is not responsible for a structed them to use a different routing Lines 73a Through 73d lost refund if you enter the number for direct deposits. wrong account information. Ask your financial institution for the CAUTION ! Check with your financial insti- correct routing number to enter on line 73b tution to get the correct routing and ac- if: Simple. Safe. Secure. DIRECT DEPOSIT count numbers and to make sure your direct • Your deposit is to a savings account Fast Refunds! Choose direct deposit will be accepted. Do not use the that does not allow you to write checks, or routing number on a deposit slip if it is deposit—a fast, simple, safe, secure • Your checks state they are payable different from the routing number on your way to have your refund deposited through a financial institution different checks. automatically to your checking or from the one at which you have your check- savings account, including an If you file a joint return and check the ing account. individual retirement arrangement box on line 73a and attach Form 8888 or fill Line 73c (IRA). See the information about IRAs in lines 73b through 73d, your spouse may get at least part of the refund. on this page. Check the appropriate box for the type of account. Do not check more than one box. If the direct deposit to your account(s) is If the deposit is to an account such as an different from the amount you expected, IRA, health savings account, brokerage ac- Why Use Direct Deposit? you will receive an explanation in the mail count, or other similar account, ask your • You get your refund faster by direct about 2 weeks after your refund is depos- financial institution whether you should deposit than you do by check. ited. check the “Checking” or “Savings” box. • Payment is more secure. There is no You must check the correct box to ensure TreasuryDirect®. You can request a de- check that can get lost or stolen. your deposit is accepted. For a posit of your refund to a TreasuryDirect® • It is more convenient. You do not TreasuryDirect® online account, check the online account to buy U.S. Treasury mar- “Savings” box. have to make a trip to the bank to deposit ketable securities and savings bonds. For your check. more information, go to www. Line 73d treasurydirect.gov. • It saves tax dollars. It costs the gov- The account number can be up to 17 char- ernment less to refund by direct deposit. acters (both numbers and letters). Include U.S. Series I Savings Bonds. You can use If you want us to directly deposit the hyphens but omit spaces and special sym- your refund to buy up to $5,000 in U.S. bols. Enter the number from left to right amount shown on line 73a to your checking Series I Savings Bonds. The amount you and leave any unused boxes blank. On the or savings account, including an IRA, at a request must be a multiple of $50. You do sample check below, the account number is bank or other financial institution (such as a not need a TreasuryDirect® account to do 20202086. Do not include the check num- mutual fund, brokerage firm, or credit this. See the Form 8888 instructions for ber. details. union) in the United States: You cannot request a deposit of your • Check the box on line 73a and attach Line 73a refund to an account that is not in your Form 8888 if you want to split the direct name (such as your tax preparer’s own ac- You cannot file Form 8888 and split your deposit of your refund among two or three count). refund among two or three accounts if accounts, or Form 8379 is filed with your return. Some financial institutions will • Complete lines 73b through 73d if you not allow a joint refund to be Line 73b want your refund deposited to only one ac- deposited to an individual ac- count. The routing number must be nine digits. CAUTION ! count. If the direct deposit is The first two digits must be 01 through 12 Otherwise, we will send you a check. rejected, a check will be sent instead. The or 21 through 32. Otherwise, the direct de- IRS is not responsible if a financial institu- posit will be rejected and a check will be tion rejects a direct deposit. Note. If you do not want your refund di- sent instead. On the sample check below, rectly deposited to your account, do not Individual Retirement the routing number is 250250025. Bob and check the box on line 73a. Draw a line Jennifer Maple would use that routing Arrangement (IRA) through the boxes on lines 73b and 73d. number unless their financial institution in- You can have your refund directly depos- ited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request di- rect deposit. Make sure your direct deposit will be accepted. You must also notify the trustee of your account of the year to which the deposit is to be applied unless the trus- tee will not accept a deposit for 2009. If you do not, the trustee can assume the de- posit is for the year during which you are filing the return. For example, if you file your 2009 return during 2010 and do not notify the trustee in advance, the trustee can assume the deposit to your IRA is for 2010. If you designate your deposit to be for 2009, you must verify that the deposit was actually made to the account by the due date of the return (without regard to exten- sions). If the deposit is not made by that date, the deposit is not an IRA contribution for 2009. In that case, you must file an Do not include the check number. 1234 SAMPLE BOB MAPLE JENNIFER MAPLE 123 Pear Lane Anyplace, DC 20000 15-0000/0000 PAY TO THE ORDER OF $ DOLLARS ANYPLACE BANK Anyplace, DC 20000 For |:250250025|:202020"’86". 1234 The routing and account numbers may be in different places on your check. (line 73b) (line 73d) Routing number Account number Sample Check—Lines 73b Through 73d CAUTION amended 2009 return and reduce any IRA - 73 - Need more information or forms? See page 96.

(i1040gi)(page-74)Page 74#

Form 1040—Lines 74 Through 76 deduction and any retirement savings con- You may need to (a) increase Line 75 the amount of income tax with- tributions credit you claimed. held from your pay by filing a Amount You Owe TIP new Form W-4, (b) increase the tax withheld from other income by filing You and your spouse, if filing To save interest and penalties, Form W-4P or W-4V, or (c) make esti- jointly, each may be able to pay your taxes in full by April mated tax payments for 2010. See Income contribute up to $5,000 ($6,000 15, 2010. You do not have to CAUTION ! TIP Tax Withholding and Estimated Tax Pay- if age 50 or older at the end of pay if line 75 is under $1. ments for 2010 on page 90. 2009) to a traditional IRA or Roth IRA for Include any estimated tax penalty from 2009. The limit for 2010 is also $5,000 What If You Cannot Pay? line 76 in the amount you enter on line 75. ($6,000 if age 50 or older at the end of If you cannot pay the full amount shown on You can pay by check, money order, or 2010). A higher limit may apply for 2009 if line 75 when you file, you can ask for: credit or debit card. Do not include any you were a participant in a 401(k) plan and • An installment agreement, or estimated tax payment for 2010 in this pay- your employer was in bankruptcy in an ear- ment. Instead, make the estimated tax pay- • An extension of time to pay. lier year. You may owe a penalty if your ment separately. Installment agreement. Under an install- contributions exceed these limits. To pay by check or money order. Make ment agreement, you can pay all or part of your check or money order payable to the the tax you owe in monthly installments. “United States Treasury” for the full For more information on IRAs, Generally, you can have up to 60 months to amount due. Do not send cash. Do not at- pay. However, even if your request to pay see Pub. 590. tach the payment to your return. Write in installments is granted, you will be TIP “2009 Form 1040” and your name, address, charged interest and may be charged a late daytime phone number, and social security payment penalty on the tax not paid by number (SSN) on your payment. If you are April 15, 2010. You must also pay a fee. To filing a joint return, enter the SSN shown limit the interest and penalty charges, pay Line 74 first on your tax return. as much of the tax as possible when you file. But before requesting an installment To help process your payment, enter the agreement, you should consider other less Applied to Your 2010 amount on the right side of the check like costly alternatives, such as a bank loan or this: $ XXX.XX. Do not use dashes or lines Estimated Tax credit card payment. (for example, do not enter “$ XXX–” or To ask for an installment agreement, “$ XXX xx 100”). Enter on line 74 the amount, if any, of the you can apply online or use Form 9465. To overpayment on line 72 you want applied Then, complete Form 1040-V following apply online, go to www.irs.gov, click on to your 2010 estimated tax. We will apply the instructions on that form and enclose it “I Need To” and select “Set Up a Payment this amount to your account unless you at- in the envelope with your tax return and Plan.” If you use Form 9465, you should tach a statement requesting us to apply it to payment. Although you do not have to use receive a response to your request to make Form 1040-V, doing so allows us to pro- your spouse’s account. Include your installment payments within 30 days. But if cess your payment more accurately and ef- spouse’s social security number in the at- you file your return after March 31, it may ficiently. tached statement. take us longer to reply. To pay by credit or debit card. To pay by Extension of time to pay. If paying the tax credit or debit card, call toll-free or visit the when it is due would cause you an undue This election to apply part or all website of one of the service providers hardship, you can ask for an extension of of the amount overpaid to your listed below and follow the instructions. A time to pay by filing Form 1127 by April 2010 estimated tax cannot be convenience fee will be charged by the CAUTION ! 15, 2010. An extension generally will not changed later. service provider. This fee is deductible as a be granted for more than 6 months. You miscellaneous itemized deduction subject will be charged interest on the tax not paid to the 2% of AGI limit on your 2010 in- by April 15, 2010. You must pay the tax come tax return. Fees may vary among the before the extension runs out. If you do not, Amount You Owe providers. You will be told what the fee is penalties may be imposed. during the transaction and you will have the IRS e-file offers you the option to either continue or cancel the electronic payment option transaction. You can also find out what the of electronic funds withdrawal (EFW). Line 76 fee will be by calling the provider’s EFW can be used to pay your current year toll-free automated customer service num- Estimated Tax Penalty balance due and can be used to make up to ber or visiting the provider’s website shown below. four estimated tax payments. If you are fil- You may owe this penalty if: ing early, you can schedule your payment • Line 75 is at least $1,000 and it is Link2Gov Corporation for withdrawal from your account on a fu- more than 10% of the tax shown on your 1-888-PAY-1040TM (1-888-729-1040) ture date, up to and including April 15, return, or 1-888-658-5465 (Customer Service) 2010. If you file your return after April 15, • You did not pay enough estimated tax www.PAY1040.com 2010, you can include interest and penalty by any of the due dates. This is true even if in your payment. Visit www.irs.gov and you are due a refund. RBS WorldPay, Inc. enter “e-pay” in the search box for details. 1-888-9-PAY-TAXTM For most people, the “tax shown on your (1-888-972-9829) return” is the amount on your 2009 Form 1-877-517-4881 (Customer Service) 1040, line 60, minus the total of any You can also pay using EFTPS, a free www.payUSAtax.com amounts shown on lines 63, 64a, 65, 66, tax payment system that allows you to and 67 and Forms 8828, 4137, 4136, 5329 make payments online or by phone. For Official Payments Corporation (Parts III through VIII only), 8801 (line 29 more information or details on enrolling, 1-888-UPAY-TAXTM only), 8885, and 8919. Also subtract from visit www.eftps.gov or call Customer Serv- (1-888-872-9829) line 60 any tax on an excess parachute pay- ice at 1-800-316-6541. TTY/TDD help is 1-877-754-4413 (Customer Service) ment, any excise tax on insider stock com- available by calling 1-800-733-4829. www.officialpayments.com pensation of an expatriated corporation, Need more information or forms? See page 96. - 74 -

(i1040gi)(page-75)Page 75#

Form 1040—Line 76 any uncollected social security and Medi- The IRS will waive the penalty IRS. If you want to expand the designee’s to the extent any underpayment authorization, see Pub. 947. care or RRTA tax on tips or group-term life is due to adjustments to the in- insurance, any look-back interest due under The authorization will automatically TIP come tax withholding tables be- section 167(g) or 460(b), and any recapture end no later than the due date (without re- cause of the making work pay credit. You of COBRA premium assistance. When fig- gard to extensions) for filing your 2010 tax must request a waiver by filing Form 2210 uring the amount on line 60, include house- return. This is April 15, 2011, for most or 2210-F with your return. hold employment taxes only if line 61 is people. If you wish to revoke the authoriza- more than zero or you would owe the pen- Figuring the Penalty tion before it ends, see Pub. 947. alty even if you did not include those taxes. If the Exception on this page does not apply But if you entered an amount on Schedule and you choose to figure the penalty your- H, line 7, include the total of that amount self, see Form 2210 (or 2210-F for farmers plus the household employment taxes on and fishermen) to find out if you owe the Sign Your Return Form 1040, line 59. penalty. If you do, you can use the form to Form 1040 is not considered a valid return figure the amount. Exception. You will not owe the penalty if unless you sign it. If you are filing a joint Enter the penalty on line 76. Add the your 2008 tax return was for a tax year of return, your spouse must also sign. If your penalty to any tax due and enter the total on 12 full months and any of the following spouse cannot sign the return, see Pub. 501. line 75. If you are due a refund, subtract the applies. Be sure to date your return and enter your penalty from the overpayment you show on occupation(s). If you have someone pre- 1. You had no tax shown on your 2008 line 72. Do not file Form 2210 with your pare your return, you are still responsible return and you were a U.S. citizen or resi- return unless Form 2210 indicates that you for the correctness of the return. If your dent for all of 2008. must do so. Instead, keep it for your rec- return is signed by a representative for you, 2. The total of lines 61, 62, and 69 on ords. you must have a power of attorney attached your 2009 return is at least 100% of the tax that specifically authorizes the representa- Because Form 2210 is compli- shown on your 2008 return (110% of that tive to sign your return. To do this, you can cated, you can leave line 76 amount if you are not a farmer or fisher- use Form 2848. If you are filing a joint blank and the IRS will figure man, your adjusted gross income (AGI) TIP return as a surviving spouse, see Death of a the penalty and send you a bill. shown on your 2008 return was more than Taxpayer on page 91. We will not charge you interest on the pen- $150,000 (more than $75,000 if married alty if you pay by the date specified on the filing separately for 2009), and item (3) Child’s Return bill. If your income varied during the year, below does not apply). Your estimated tax the annualized income installment method If your child cannot sign the return, either payments for 2009 must have been made may reduce the amount of your penalty. parent can sign the child’s name in the on time and for the required amount. But you must file Form 2210 because the space provided. Then, enter “By (your sig- 3. The total of lines 61, 62, and 69 on IRS cannot figure your penalty under this nature), parent for minor child.” your 2009 return is at least 90% of the tax method. See the Instructions for Form 2210 shown on your 2008 return, your AGI for other situations in which you may be Daytime Phone Number shown on your 2008 return was less than able to lower your penalty by filing Form Providing your daytime phone number may $500,000 (less than $250,000 if married 2210. help speed the processing of your return. filing separately for 2009), and you certify We may have questions about items on on Form 2210 (or 2210-F for farmers and your return, such as the earned income fishermen) that more than 50% of the gross credit, credit for child and dependent care income on your 2008 return was from a Third Party Designee expenses, etc. If you answer our questions small business. A small business is one that If you want to allow your preparer, a friend, over the phone, we may be able to continue had an average of fewer than 500 employ- family member, or any other person you processing your return without mailing you ees for 2008. See Form 2210 (or 2210-F) choose to discuss your 2009 tax return with a letter. If you are filing a joint return, you and its instructions for details. Your esti- the IRS, check the “Yes” box in the “Third can enter either your or your spouse’s day- mated tax payments for 2009 must have Party Designee” area of your return. Also, time phone number. been made on time and for the required enter the designee’s name, phone number, amount. and any five digits the designee chooses as Paid Preparer Must Sign his or her personal identification number Your Return For most people, the “tax shown on your (PIN). 2008 return” is the amount on your 2008 Generally, anyone you pay to prepare your If you check the “Yes” box, you, and Form 1040, line 61, minus the total of any return must sign it in the space provided. your spouse if filing a joint return, are au- amounts shown on lines 64a, 66, 69, and 70 The preparer must give you a copy of the thorizing the IRS to call the designee to and Forms 8828, 4137, 4136, 5329 (Parts return for your records. Someone who answer any questions that may arise during III through VIII only), 8801 (line 30 only), prepares your return but does not charge the processing of your return. You are also 8885, and 8919. Also subtract from line 61 you should not sign your return. authorizing the designee to: any tax on an excess parachute payment, • Give the IRS any information that is any excise tax on insider stock compensa- missing from your return, tion of an expatriated corporation, any un- collected social security and Medicare or • Call the IRS for information about the Electronic Return RRTA tax on tips or group-term life insur- processing of your return or the status of Signatures! ance, and any look-back interest due under your refund or payment(s), section 167(g) or 460(b). When figuring • Receive copies of notices or tran- To file your return electronically, you must the amount on line 61, include household scripts related to your return, upon request, sign the return electronically using a per- employment taxes only if line 62 is more and sonal identification number (PIN). If you than zero or you would have owed the esti- are filing online using software, you must • Respond to certain IRS notices about mated tax penalty for 2008 even if you did use a Self-Select PIN. If you are filing elec- math errors, offsets, and return preparation. not include those taxes. But if you entered tronically using a tax practitioner, you can an amount on your 2008 Schedule H, line 7, You are not authorizing the designee to use a Self-Select PIN or a Practitioner PIN. include the total of that amount plus the receive any refund check, bind you to any- household employment taxes on your 2008 thing (including any additional tax liabil- Self-Select PIN. The Self-Select PIN Form 1040, line 60. ity), or otherwise represent you before the method allows you to create your own PIN. - 75 - Need more information or forms? See page 96.

(i1040gi)(page-76)Page 76#

If you are married filing jointly, you and ministration by checking your annual theft loss deduction related to a fraudulent your spouse will each need to create a PIN social security statement. investment arrangement). This revenue and enter these PINs as your electronic sig- procedure is found on page 749 of Internal You cannot use the Self-Select natures. Revenue Bulletin 2009-14 at PIN method if you are a www.irs.gov/irb/2009-14_IRB/ar11.html. A PIN is any combination of five digits first-time filer under age 16 at you choose except five zeros. If you use a For more details, visit CAUTION ! the end of 2009. PIN, there is nothing to sign and nothing to www.irs.gov/efile and click on “Individual Practitioner PIN. The Practitioner PIN mail—not even your Forms W-2. Taxpayers.” method allows you to authorize your tax To verify your identity, you will be practitioner to enter or generate your PIN. prompted to enter your adjusted gross in- The practitioner can provide you with de- come (AGI) from your originally filed tails. 2008 federal income tax return, if applica- Assemble Your Return Form 8453. You must send in a paper ble. Do not use your AGI from an amended Assemble any schedules and forms behind Form 8453 if you are attaching or filing return (Form 1040X) or a math error cor- Form 1040 in order of the “Attachment Se- Form 1098-C, 2848 (for an electronic re- rection made by IRS. AGI is the amount quence No.” shown in the upper right cor- turn signed by an agent), 3115, 3468 (if shown on your 2008 Form 1040, line 38; ner of the schedule or form. If you have attachments are required), 4136 (if certifi- Form 1040A, line 22; or Form 1040EZ, supporting statements, arrange them in the cate or statement required), 5713, 8283 (if a line 4. If you do not have your 2008 income same order as the schedules or forms they statement is required for Section A or if tax return, call the IRS at 1-800-829-1040 support and attach them last. Do not attach Section B is completed), 8332 (or certain to get a free transcript of your return. (If correspondence or other items unless re- pages from a divorce decree or separation you filed electronically last year, you may quired to do so. Attach a copy of Forms agreement that went into effect after 1984 use your prior year PIN to verify your iden- W-2 and 2439 to the front of Form 1040. If and before 2009), 8858, 8864 (if certifica- tity instead of your prior year AGI. The you received a Form W-2c (a corrected tion or statement required), 8885, Schedule prior year PIN is the five digit PIN you Form W-2), attach a copy of your original D-1 (Form 1040) (if you elect not to in- used to electronically sign your 2008 re- Forms W-2 and any Forms W-2c. Also at- clude your transactions on the electronic turn.) You will also be prompted to enter tach Forms W-2G and 1099-R to the front STCGL or LTCGL records), or Appendix your date of birth (DOB). Make sure your of Form 1040 if tax was withheld. A (statement by taxpayer using the proce- DOB is accurate and matches the informa- dures in Rev. Proc. 2009-20 to determine a tion on record with the Social Security Ad- Need more information or forms? See page 96. - 76 -

(i1040gi)(page-77)Page 77#

See the instructions for line 44 that begin on page 37 to see if you must use the Tax Table 2009 below to figure your tax. CAUTION ! Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 43, is $25,300. First, they Tax Table find the $25,300–25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,964. This is the tax amount they should enter on Form 1040, line 44. At least But less than Single Married filing jointly * Married filing sepa- rately Head of a house- hold Your tax is— 25,200 25,250 25,300 25,350 3,366 3,374 3,381 3,389 Sample Table 25,250 25,300 25,350 25,400 2,949 2,956 2,964 2,971 3,366 3,374 3,381 3,389 3,186 3,194 3,201 3,209 If line 43 If line 43 If line 43 (taxable And you are— (taxable And you are— (taxable And you are— income) is— income) is— income) is— At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head least less filing filing of a least less filing filing of a least less filing filing of a than jointly sepa- house- than jointly sepa- house- than jointly sepa- house- * rately hold * rately hold * rately hold Your tax is— Your tax is— Your tax is— 0 5 0 0 0 0 1,300 1,325 131 131 131 131 2,700 2,725 271 271 271 271 5 15 1 1 1 1 1,325 1,350 134 134 134 134 2,725 2,750 274 274 274 274 15 25 2 2 2 2 1,350 1,375 136 136 136 136 2,750 2,775 276 276 276 276 25 50 4 4 4 4 1,375 1,400 139 139 139 139 2,775 2,800 279 279 279 279 50 75 6 6 6 6 1,400 1,425 141 141 141 141 2,800 2,825 281 281 281 281 75 100 9 9 9 9 1,425 1,450 144 144 144 144 2,825 2,850 284 284 284 284 100 125 11 11 11 11 1,450 1,475 146 146 146 146 2,850 2,875 286 286 286 286 125 150 14 14 14 14 1,475 1,500 149 149 149 149 2,875 2,900 289 289 289 289 150 175 16 16 16 16 1,500 1,525 151 151 151 151 2,900 2,925 291 291 291 291 175 200 19 19 19 19 1,525 1,550 154 154 154 154 2,925 2,950 294 294 294 294 200 225 21 21 21 21 1,550 1,575 156 156 156 156 2,950 2,975 296 296 296 296 225 250 24 24 24 24 1,575 1,600 159 159 159 159 2,975 3,000 299 299 299 299 250 275 26 26 26 26 1,600 1,625 161 161 161 161 275 300 29 29 29 29 3,000 1,625 1,650 164 164 164 164 300 325 31 31 31 31 1,650 1,675 166 166 166 166 3,000 3,050 303 303 303 303 325 350 34 34 34 34 1,675 1,700 169 169 169 169 3,050 3,100 308 308 308 308 350 375 36 36 36 36 1,700 1,725 171 171 171 171 3,100 3,150 313 313 313 313 375 400 39 39 39 39 1,725 1,750 174 174 174 174 3,150 3,200 318 318 318 318 400 425 41 41 41 41 1,750 1,775 176 176 176 176 3,200 3,250 323 323 323 323 425 450 44 44 44 44 1,775 1,800 179 179 179 179 3,250 3,300 328 328 328 328 450 475 46 46 46 46 1,800 1,825 181 181 181 181 3,300 3,350 333 333 333 333 475 500 49 49 49 49 1,825 1,850 184 184 184 184 3,350 3,400 338 338 338 338 500 525 51 51 51 51 1,850 1,875 186 186 186 186 3,400 3,450 343 343 343 343 525 550 54 54 54 54 1,875 1,900 189 189 189 189 3,450 3,500 348 348 348 348 550 575 56 56 56 56 1,900 1,925 191 191 191 191 3,500 3,550 353 353 353 353 575 600 59 59 59 59 1,925 1,950 194 194 194 194 3,550 3,600 358 358 358 358 600 625 61 61 61 61 1,950 1,975 196 196 196 196 3,600 3,650 363 363 363 363 625 650 64 64 64 64 1,975 2,000 199 199 199 199 3,650 3,700 368 368 368 368 650 675 66 66 66 66 3,700 3,750 373 373 373 373 675 700 69 69 69 69 2,000 3,750 3,800 378 378 378 378 700 725 71 71 71 71 2,000 2,025 201 201 201 201 3,800 3,850 383 383 383 383 725 750 74 74 74 74 2,025 2,050 204 204 204 204 3,850 3,900 388 388 388 388 750 775 76 76 76 76 2,050 2,075 206 206 206 206 3,900 3,950 393 393 393 393 775 800 79 79 79 79 2,075 2,100 209 209 209 209 3,950 4,000 398 398 398 398 800 825 81 81 81 81 2,100 2,125 211 211 211 211 825 850 84 84 84 84 4,000 2,125 2,150 214 214 214 214 850 875 86 86 86 86 2,150 2,175 216 216 216 216 875 900 89 89 89 89 4,000 4,050 403 403 403 403 2,175 2,200 219 219 219 219 4,050 4,100 408 408 408 408 900 925 91 91 91 91 2,200 2,225 221 221 221 221 4,100 4,150 413 413 413 413 925 950 94 94 94 94 2,225 2,250 224 224 224 224 4,150 4,200 418 418 418 418 950 975 96 96 96 96 2,250 2,275 226 226 226 226 975 1,000 99 99 99 99 4,200 4,250 423 423 423 423 2,275 2,300 229 229 229 229 4,250 4,300 428 428 428 428 2,300 2,325 231 231 231 231 4,300 4,350 433 433 433 433 1,000 2,325 2,350 234 234 234 234 4,350 4,400 438 438 438 438 1,000 1,025 101 101 101 101 2,350 2,375 236 236 236 236 4,400 4,450 443 443 443 443 1,025 1,050 104 104 104 104 2,375 2,400 239 239 239 239 4,450 4,500 448 448 448 448 1,050 1,075 106 106 106 106 2,400 2,425 241 241 241 241 4,500 4,550 453 453 453 453 1,075 1,100 109 109 109 109 2,425 2,450 244 244 244 244 4,550 4,600 458 458 458 458 1,100 1,125 111 111 111 111 2,450 2,475 246 246 246 246 4,600 4,650 463 463 463 463 1,125 1,150 114 114 114 114 2,475 2,500 249 249 249 249 4,650 4,700 468 468 468 468 1,150 1,175 116 116 116 116 2,500 2,525 251 251 251 251 4,700 4,750 473 473 473 473 1,175 1,200 119 119 119 119 2,525 2,550 254 254 254 254 4,750 4,800 478 478 478 478 1,200 1,225 121 121 121 121 2,550 2,575 256 256 256 256 4,800 4,850 483 483 483 483 1,225 1,250 124 124 124 124 2,575 2,600 259 259 259 259 4,850 4,900 488 488 488 488 1,250 1,275 126 126 126 126 2,600 2,625 261 261 261 261 4,900 4,950 493 493 493 493 1,275 1,300 129 129 129 129 2,625 2,650 264 264 264 264 4,950 5,000 498 498 498 498 2,650 2,675 266 266 266 266 2,675 2,700 269 269 269 269 * This column must also be used by a qualifying widow(er). (Continued on page 78) - 77 -

(i1040gi)(page-78)Page 78#

2009 Tax Table–Continued If line 43 If line 43 If line 43 (taxable And you are— (taxable And you are— (taxable And you are— income) is— income) is— income) is— At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head least less filing filing of a least less filing filing of a least less filing filing of a than jointly sepa- house- than jointly sepa- house- than jointly sepa- house- * rately hold * rately hold * rately hold Your tax is— Your tax is— Your tax is— 5,000 8,000 11,000 5,000 5,050 503 503 503 503 8,000 8,050 803 803 803 803 11,000 11,050 1,236 1,103 1,236 1,103 5,050 5,100 508 508 508 508 8,050 8,100 808 808 808 808 11,050 11,100 1,244 1,108 1,244 1,108 5,100 5,150 513 513 513 513 8,100 8,150 813 813 813 813 11,100 11,150 1,251 1,113 1,251 1,113 5,150 5,200 518 518 518 518 8,150 8,200 818 818 818 818 11,150 11,200 1,259 1,118 1,259 1,118 5,200 5,250 523 523 523 523 8,200 8,250 823 823 823 823 11,200 11,250 1,266 1,123 1,266 1,123 5,250 5,300 528 528 528 528 8,250 8,300 828 828 828 828 11,250 11,300 1,274 1,128 1,274 1,128 5,300 5,350 533 533 533 533 8,300 8,350 833 833 833 833 11,300 11,350 1,281 1,133 1,281 1,133 5,350 5,400 538 538 538 538 8,350 8,400 839 838 839 838 11,350 11,400 1,289 1,138 1,289 1,138 5,400 5,450 543 543 543 543 8,400 8,450 846 843 846 843 11,400 11,450 1,296 1,143 1,296 1,143 5,450 5,500 548 548 548 548 8,450 8,500 854 848 854 848 11,450 11,500 1,304 1,148 1,304 1,148 5,500 5,550 553 553 553 553 8,500 8,550 861 853 861 853 11,500 11,550 1,311 1,153 1,311 1,153 5,550 5,600 558 558 558 558 8,550 8,600 869 858 869 858 11,550 11,600 1,319 1,158 1,319 1,158 5,600 5,650 563 563 563 563 8,600 8,650 876 863 876 863 11,600 11,650 1,326 1,163 1,326 1,163 5,650 5,700 568 568 568 568 8,650 8,700 884 868 884 868 11,650 11,700 1,334 1,168 1,334 1,168 5,700 5,750 573 573 573 573 8,700 8,750 891 873 891 873 11,700 11,750 1,341 1,173 1,341 1,173 5,750 5,800 578 578 578 578 8,750 8,800 899 878 899 878 11,750 11,800 1,349 1,178 1,349 1,178 5,800 5,850 583 583 583 583 8,800 8,850 906 883 906 883 11,800 11,850 1,356 1,183 1,356 1,183 5,850 5,900 588 588 588 588 8,850 8,900 914 888 914 888 11,850 11,900 1,364 1,188 1,364 1,188 5,900 5,950 593 593 593 593 8,900 8,950 921 893 921 893 11,900 11,950 1,371 1,193 1,371 1,193 5,950 6,000 598 598 598 598 8,950 9,000 929 898 929 898 11,950 12,000 1,379 1,198 1,379 1,199 6,000 9,000 12,000 6,000 6,050 603 603 603 603 9,000 9,050 936 903 936 903 12,000 12,050 1,386 1,203 1,386 1,206 6,050 6,100 608 608 608 608 9,050 9,100 944 908 944 908 12,050 12,100 1,394 1,208 1,394 1,214 6,100 6,150 613 613 613 613 9,100 9,150 951 913 951 913 12,100 12,150 1,401 1,213 1,401 1,221 6,150 6,200 618 618 618 618 9,150 9,200 959 918 959 918 12,150 12,200 1,409 1,218 1,409 1,229 6,200 6,250 623 623 623 623 9,200 9,250 966 923 966 923 12,200 12,250 1,416 1,223 1,416 1,236 6,250 6,300 628 628 628 628 9,250 9,300 974 928 974 928 12,250 12,300 1,424 1,228 1,424 1,244 6,300 6,350 633 633 633 633 9,300 9,350 981 933 981 933 12,300 12,350 1,431 1,233 1,431 1,251 6,350 6,400 638 638 638 638 9,350 9,400 989 938 989 938 12,350 12,400 1,439 1,238 1,439 1,259 6,400 6,450 643 643 643 643 9,400 9,450 996 943 996 943 12,400 12,450 1,446 1,243 1,446 1,266 6,450 6,500 648 648 648 648 9,450 9,500 1,004 948 1,004 948 12,450 12,500 1,454 1,248 1,454 1,274 6,500 6,550 653 653 653 653 9,500 9,550 1,011 953 1,011 953 12,500 12,550 1,461 1,253 1,461 1,281 6,550 6,600 658 658 658 658 9,550 9,600 1,019 958 1,019 958 12,550 12,600 1,469 1,258 1,469 1,289 6,600 6,650 663 663 663 663 9,600 9,650 1,026 963 1,026 963 12,600 12,650 1,476 1,263 1,476 1,296 6,650 6,700 668 668 668 668 9,650 9,700 1,034 968 1,034 968 12,650 12,700 1,484 1,268 1,484 1,304 6,700 6,750 673 673 673 673 9,700 9,750 1,041 973 1,041 973 12,700 12,750 1,491 1,273 1,491 1,311 6,750 6,800 678 678 678 678 9,750 9,800 1,049 978 1,049 978 12,750 12,800 1,499 1,278 1,499 1,319 6,800 6,850 683 683 683 683 9,800 9,850 1,056 983 1,056 983 12,800 12,850 1,506 1,283 1,506 1,326 6,850 6,900 688 688 688 688 9,850 9,900 1,064 988 1,064 988 12,850 12,900 1,514 1,288 1,514 1,334 6,900 6,950 693 693 693 693 9,900 9,950 1,071 993 1,071 993 12,900 12,950 1,521 1,293 1,521 1,341 6,950 7,000 698 698 698 698 9,950 10,000 1,079 998 1,079 998 12,950 13,000 1,529 1,298 1,529 1,349 7,000 10,000 13,000 7,000 7,050 703 703 703 703 10,000 10,050 1,086 1,003 1,086 1,003 13,000 13,050 1,536 1,303 1,536 1,356 7,050 7,100 708 708 708 708 10,050 10,100 1,094 1,008 1,094 1,008 13,050 13,100 1,544 1,308 1,544 1,364 7,100 7,150 713 713 713 713 10,100 10,150 1,101 1,013 1,101 1,013 13,100 13,150 1,551 1,313 1,551 1,371 7,150 7,200 718 718 718 718 10,150 10,200 1,109 1,018 1,109 1,018 13,150 13,200 1,559 1,318 1,559 1,379 7,200 7,250 723 723 723 723 10,200 10,250 1,116 1,023 1,116 1,023 13,200 13,250 1,566 1,323 1,566 1,386 7,250 7,300 728 728 728 728 10,250 10,300 1,124 1,028 1,124 1,028 13,250 13,300 1,574 1,328 1,574 1,394 7,300 7,350 733 733 733 733 10,300 10,350 1,131 1,033 1,131 1,033 13,300 13,350 1,581 1,333 1,581 1,401 7,350 7,400 738 738 738 738 10,350 10,400 1,139 1,038 1,139 1,038 13,350 13,400 1,589 1,338 1,589 1,409 7,400 7,450 743 743 743 743 10,400 10,450 1,146 1,043 1,146 1,043 13,400 13,450 1,596 1,343 1,596 1,416 7,450 7,500 748 748 748 748 10,450 10,500 1,154 1,048 1,154 1,048 13,450 13,500 1,604 1,348 1,604 1,424 7,500 7,550 753 753 753 753 10,500 10,550 1,161 1,053 1,161 1,053 13,500 13,550 1,611 1,353 1,611 1,431 7,550 7,600 758 758 758 758 10,550 10,600 1,169 1,058 1,169 1,058 13,550 13,600 1,619 1,358 1,619 1,439 7,600 7,650 763 763 763 763 10,600 10,650 1,176 1,063 1,176 1,063 13,600 13,650 1,626 1,363 1,626 1,446 7,650 7,700 768 768 768 768 10,650 10,700 1,184 1,068 1,184 1,068 13,650 13,700 1,634 1,368 1,634 1,454 7,700 7,750 773 773 773 773 10,700 10,750 1,191 1,073 1,191 1,073 13,700 13,750 1,641 1,373 1,641 1,461 7,750 7,800 778 778 778 778 10,750 10,800 1,199 1,078 1,199 1,078 13,750 13,800 1,649 1,378 1,649 1,469 7,800 7,850 783 783 783 783 10,800 10,850 1,206 1,083 1,206 1,083 13,800 13,850 1,656 1,383 1,656 1,476 7,850 7,900 788 788 788 788 10,850 10,900 1,214 1,088 1,214 1,088 13,850 13,900 1,664 1,388 1,664 1,484 7,900 7,950 793 793 793 793 10,900 10,950 1,221 1,093 1,221 1,093 13,900 13,950 1,671 1,393 1,671 1,491 7,950 8,000 798 798 798 798 10,950 11,000 1,229 1,098 1,229 1,098 13,950 14,000 1,679 1,398 1,679 1,499 * This column must also be used by a qualifying widow(er). (Continued on page 79) - 78 -

(i1040gi)(page-79)Page 79#

2009 Tax Table–Continued If line 43 If line 43 If line 43 (taxable And you are— (taxable And you are— (taxable And you are— income) is— income) is— income) is— At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head least less filing filing of a least less filing filing of a least less filing filing of a than jointly sepa- house- than jointly sepa- house- than jointly sepa- house- * rately hold * rately hold * rately hold Your tax is— Your tax is— Your tax is— 14,000 17,000 20,000 14,000 14,050 1,686 1,403 1,686 1,506 17,000 17,050 2,136 1,719 2,136 1,956 20,000 20,050 2,586 2,169 2,586 2,406 14,050 14,100 1,694 1,408 1,694 1,514 17,050 17,100 2,144 1,726 2,144 1,964 20,050 20,100 2,594 2,176 2,594 2,414 14,100 14,150 1,701 1,413 1,701 1,521 17,100 17,150 2,151 1,734 2,151 1,971 20,100 20,150 2,601 2,184 2,601 2,421 14,150 14,200 1,709 1,418 1,709 1,529 17,150 17,200 2,159 1,741 2,159 1,979 20,150 20,200 2,609 2,191 2,609 2,429 14,200 14,250 1,716 1,423 1,716 1,536 17,200 17,250 2,166 1,749 2,166 1,986 20,200 20,250 2,616 2,199 2,616 2,436 14,250 14,300 1,724 1,428 1,724 1,544 17,250 17,300 2,174 1,756 2,174 1,994 20,250 20,300 2,624 2,206 2,624 2,444 14,300 14,350 1,731 1,433 1,731 1,551 17,300 17,350 2,181 1,764 2,181 2,001 20,300 20,350 2,631 2,214 2,631 2,451 14,350 14,400 1,739 1,438 1,739 1,559 17,350 17,400 2,189 1,771 2,189 2,009 20,350 20,400 2,639 2,221 2,639 2,459 14,400 14,450 1,746 1,443 1,746 1,566 17,400 17,450 2,196 1,779 2,196 2,016 20,400 20,450 2,646 2,229 2,646 2,466 14,450 14,500 1,754 1,448 1,754 1,574 17,450 17,500 2,204 1,786 2,204 2,024 20,450 20,500 2,654 2,236 2,654 2,474 14,500 14,550 1,761 1,453 1,761 1,581 17,500 17,550 2,211 1,794 2,211 2,031 20,500 20,550 2,661 2,244 2,661 2,481 14,550 14,600 1,769 1,458 1,769 1,589 17,550 17,600 2,219 1,801 2,219 2,039 20,550 20,600 2,669 2,251 2,669 2,489 14,600 14,650 1,776 1,463 1,776 1,596 17,600 17,650 2,226 1,809 2,226 2,046 20,600 20,650 2,676 2,259 2,676 2,496 14,650 14,700 1,784 1,468 1,784 1,604 17,650 17,700 2,234 1,816 2,234 2,054 20,650 20,700 2,684 2,266 2,684 2,504 14,700 14,750 1,791 1,473 1,791 1,611 17,700 17,750 2,241 1,824 2,241 2,061 20,700 20,750 2,691 2,274 2,691 2,511 14,750 14,800 1,799 1,478 1,799 1,619 17,750 17,800 2,249 1,831 2,249 2,069 20,750 20,800 2,699 2,281 2,699 2,519 14,800 14,850 1,806 1,483 1,806 1,626 17,800 17,850 2,256 1,839 2,256 2,076 20,800 20,850 2,706 2,289 2,706 2,526 14,850 14,900 1,814 1,488 1,814 1,634 17,850 17,900 2,264 1,846 2,264 2,084 20,850 20,900 2,714 2,296 2,714 2,534 14,900 14,950 1,821 1,493 1,821 1,641 17,900 17,950 2,271 1,854 2,271 2,091 20,900 20,950 2,721 2,304 2,721 2,541 14,950 15,000 1,829 1,498 1,829 1,649 17,950 18,000 2,279 1,861 2,279 2,099 20,950 21,000 2,729 2,311 2,729 2,549 15,000 18,000 21,000 15,000 15,050 1,836 1,503 1,836 1,656 18,000 18,050 2,286 1,869 2,286 2,106 21,000 21,050 2,736 2,319 2,736 2,556 15,050 15,100 1,844 1,508 1,844 1,664 18,050 18,100 2,294 1,876 2,294 2,114 21,050 21,100 2,744 2,326 2,744 2,564 15,100 15,150 1,851 1,513 1,851 1,671 18,100 18,150 2,301 1,884 2,301 2,121 21,100 21,150 2,751 2,334 2,751 2,571 15,150 15,200 1,859 1,518 1,859 1,679 18,150 18,200 2,309 1,891 2,309 2,129 21,150 21,200 2,759 2,341 2,759 2,579 15,200 15,250 1,866 1,523 1,866 1,686 18,200 18,250 2,316 1,899 2,316 2,136 21,200 21,250 2,766 2,349 2,766 2,586 15,250 15,300 1,874 1,528 1,874 1,694 18,250 18,300 2,324 1,906 2,324 2,144 21,250 21,300 2,774 2,356 2,774 2,594 15,300 15,350 1,881 1,533 1,881 1,701 18,300 18,350 2,331 1,914 2,331 2,151 21,300 21,350 2,781 2,364 2,781 2,601 15,350 15,400 1,889 1,538 1,889 1,709 18,350 18,400 2,339 1,921 2,339 2,159 21,350 21,400 2,789 2,371 2,789 2,609 15,400 15,450 1,896 1,543 1,896 1,716 18,400 18,450 2,346 1,929 2,346 2,166 21,400 21,450 2,796 2,379 2,796 2,616 15,450 15,500 1,904 1,548 1,904 1,724 18,450 18,500 2,354 1,936 2,354 2,174 21,450 21,500 2,804 2,386 2,804 2,624 15,500 15,550 1,911 1,553 1,911 1,731 18,500 18,550 2,361 1,944 2,361 2,181 21,500 21,550 2,811 2,394 2,811 2,631 15,550 15,600 1,919 1,558 1,919 1,739 18,550 18,600 2,369 1,951 2,369 2,189 21,550 21,600 2,819 2,401 2,819 2,639 15,600 15,650 1,926 1,563 1,926 1,746 18,600 18,650 2,376 1,959 2,376 2,196 21,600 21,650 2,826 2,409 2,826 2,646 15,650 15,700 1,934 1,568 1,934 1,754 18,650 18,700 2,384 1,966 2,384 2,204 21,650 21,700 2,834 2,416 2,834 2,654 15,700 15,750 1,941 1,573 1,941 1,761 18,700 18,750 2,391 1,974 2,391 2,211 21,700 21,750 2,841 2,424 2,841 2,661 15,750 15,800 1,949 1,578 1,949 1,769 18,750 18,800 2,399 1,981 2,399 2,219 21,750 21,800 2,849 2,431 2,849 2,669 15,800 15,850 1,956 1,583 1,956 1,776 18,800 18,850 2,406 1,989 2,406 2,226 21,800 21,850 2,856 2,439 2,856 2,676 15,850 15,900 1,964 1,588 1,964 1,784 18,850 18,900 2,414 1,996 2,414 2,234 21,850 21,900 2,864 2,446 2,864 2,684 15,900 15,950 1,971 1,593 1,971 1,791 18,900 18,950 2,421 2,004 2,421 2,241 21,900 21,950 2,871 2,454 2,871 2,691 15,950 16,000 1,979 1,598 1,979 1,799 18,950 19,000 2,429 2,011 2,429 2,249 21,950 22,000 2,879 2,461 2,879 2,699 16,000 19,000 22,000 16,000 16,050 1,986 1,603 1,986 1,806 19,000 19,050 2,436 2,019 2,436 2,256 22,000 22,050 2,886 2,469 2,886 2,706 16,050 16,100 1,994 1,608 1,994 1,814 19,050 19,100 2,444 2,026 2,444 2,264 22,050 22,100 2,894 2,476 2,894 2,714 16,100 16,150 2,001 1,613 2,001 1,821 19,100 19,150 2,451 2,034 2,451 2,271 22,100 22,150 2,901 2,484 2,901 2,721 16,150 16,200 2,009 1,618 2,009 1,829 19,150 19,200 2,459 2,041 2,459 2,279 22,150 22,200 2,909 2,491 2,909 2,729 16,200 16,250 2,016 1,623 2,016 1,836 19,200 19,250 2,466 2,049 2,466 2,286 22,200 22,250 2,916 2,499 2,916 2,736 16,250 16,300 2,024 1,628 2,024 1,844 19,250 19,300 2,474 2,056 2,474 2,294 22,250 22,300 2,924 2,506 2,924 2,744 16,300 16,350 2,031 1,633 2,031 1,851 19,300 19,350 2,481 2,064 2,481 2,301 22,300 22,350 2,931 2,514 2,931 2,751 16,350 16,400 2,039 1,638 2,039 1,859 19,350 19,400 2,489 2,071 2,489 2,309 22,350 22,400 2,939 2,521 2,939 2,759 16,400 16,450 2,046 1,643 2,046 1,866 19,400 19,450 2,496 2,079 2,496 2,316 22,400 22,450 2,946 2,529 2,946 2,766 16,450 16,500 2,054 1,648 2,054 1,874 19,450 19,500 2,504 2,086 2,504 2,324 22,450 22,500 2,954 2,536 2,954 2,774 16,500 16,550 2,061 1,653 2,061 1,881 19,500 19,550 2,511 2,094 2,511 2,331 22,500 22,550 2,961 2,544 2,961 2,781 16,550 16,600 2,069 1,658 2,069 1,889 19,550 19,600 2,519 2,101 2,519 2,339 22,550 22,600 2,969 2,551 2,969 2,789 16,600 16,650 2,076 1,663 2,076 1,896 19,600 19,650 2,526 2,109 2,526 2,346 22,600 22,650 2,976 2,559 2,976 2,796 16,650 16,700 2,084 1,668 2,084 1,904 19,650 19,700 2,534 2,116 2,534 2,354 22,650 22,700 2,984 2,566 2,984 2,804 16,700 16,750 2,091 1,674 2,091 1,911 19,700 19,750 2,541 2,124 2,541 2,361 22,700 22,750 2,991 2,574 2,991 2,811 16,750 16,800 2,099 1,681 2,099 1,919 19,750 19,800 2,549 2,131 2,549 2,369 22,750 22,800 2,999 2,581 2,999 2,819 16,800 16,850 2,106 1,689 2,106 1,926 19,800 19,850 2,556 2,139 2,556 2,376 22,800 22,850 3,006 2,589 3,006 2,826 16,850 16,900 2,114 1,696 2,114 1,934 19,850 19,900 2,564 2,146 2,564 2,384 22,850 22,900 3,014 2,596 3,014 2,834 16,900 16,950 2,121 1,704 2,121 1,941 19,900 19,950 2,571 2,154 2,571 2,391 22,900 22,950 3,021 2,604 3,021 2,841 16,950 17,000 2,129 1,711 2,129 1,949 19,950 20,000 2,579 2,161 2,579 2,399 22,950 23,000 3,029 2,611 3,029 2,849 * This column must also be used by a qualifying widow(er). (Continued on page 80) - 79 -

(i1040gi)(page-80)Page 80#

2009 Tax Table–Continued If line 43 If line 43 If line 43 (taxable And you are— (taxable And you are— (taxable And you are— income) is— income) is— income) is— At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head least less filing filing of a least less filing filing of a least less filing filing of a than jointly sepa- house- than jointly sepa- house- than jointly sepa- house- * rately hold * rately hold * rately hold Your tax is— Your tax is— Your tax is— 23,000 26,000 29,000 23,000 23,050 3,036 2,619 3,036 2,856 26,000 26,050 3,486 3,069 3,486 3,306 29,000 29,050 3,936 3,519 3,936 3,756 23,050 23,100 3,044 2,626 3,044 2,864 26,050 26,100 3,494 3,076 3,494 3,314 29,050 29,100 3,944 3,526 3,944 3,764 23,100 23,150 3,051 2,634 3,051 2,871 26,100 26,150 3,501 3,084 3,501 3,321 29,100 29,150 3,951 3,534 3,951 3,771 23,150 23,200 3,059 2,641 3,059 2,879 26,150 26,200 3,509 3,091 3,509 3,329 29,150 29,200 3,959 3,541 3,959 3,779 23,200 23,250 3,066 2,649 3,066 2,886 26,200 26,250 3,516 3,099 3,516 3,336 29,200 29,250 3,966 3,549 3,966 3,786 23,250 23,300 3,074 2,656 3,074 2,894 26,250 26,300 3,524 3,106 3,524 3,344 29,250 29,300 3,974 3,556 3,974 3,794 23,300 23,350 3,081 2,664 3,081 2,901 26,300 26,350 3,531 3,114 3,531 3,351 29,300 29,350 3,981 3,564 3,981 3,801 23,350 23,400 3,089 2,671 3,089 2,909 26,350 26,400 3,539 3,121 3,539 3,359 29,350 29,400 3,989 3,571 3,989 3,809 23,400 23,450 3,096 2,679 3,096 2,916 26,400 26,450 3,546 3,129 3,546 3,366 29,400 29,450 3,996 3,579 3,996 3,816 23,450 23,500 3,104 2,686 3,104 2,924 26,450 26,500 3,554 3,136 3,554 3,374 29,450 29,500 4,004 3,586 4,004 3,824 23,500 23,550 3,111 2,694 3,111 2,931 26,500 26,550 3,561 3,144 3,561 3,381 29,500 29,550 4,011 3,594 4,011 3,831 23,550 23,600 3,119 2,701 3,119 2,939 26,550 26,600 3,569 3,151 3,569 3,389 29,550 29,600 4,019 3,601 4,019 3,839 23,600 23,650 3,126 2,709 3,126 2,946 26,600 26,650 3,576 3,159 3,576 3,396 29,600 29,650 4,026 3,609 4,026 3,846 23,650 23,700 3,134 2,716 3,134 2,954 26,650 26,700 3,584 3,166 3,584 3,404 29,650 29,700 4,034 3,616 4,034 3,854 23,700 23,750 3,141 2,724 3,141 2,961 26,700 26,750 3,591 3,174 3,591 3,411 29,700 29,750 4,041 3,624 4,041 3,861 23,750 23,800 3,149 2,731 3,149 2,969 26,750 26,800 3,599 3,181 3,599 3,419 29,750 29,800 4,049 3,631 4,049 3,869 23,800 23,850 3,156 2,739 3,156 2,976 26,800 26,850 3,606 3,189 3,606 3,426 29,800 29,850 4,056 3,639 4,056 3,876 23,850 23,900 3,164 2,746 3,164 2,984 26,850 26,900 3,614 3,196 3,614 3,434 29,850 29,900 4,064 3,646 4,064 3,884 23,900 23,950 3,171 2,754 3,171 2,991 26,900 26,950 3,621 3,204 3,621 3,441 29,900 29,950 4,071 3,654 4,071 3,891 23,950 24,000 3,179 2,761 3,179 2,999 26,950 27,000 3,629 3,211 3,629 3,449 29,950 30,000 4,079 3,661 4,079 3,899 24,000 27,000 30,000 24,000 24,050 3,186 2,769 3,186 3,006 27,000 27,050 3,636 3,219 3,636 3,456 30,000 30,050 4,086 3,669 4,086 3,906 24,050 24,100 3,194 2,776 3,194 3,014 27,050 27,100 3,644 3,226 3,644 3,464 30,050 30,100 4,094 3,676 4,094 3,914 24,100 24,150 3,201 2,784 3,201 3,021 27,100 27,150 3,651 3,234 3,651 3,471 30,100 30,150 4,101 3,684 4,101 3,921 24,150 24,200 3,209 2,791 3,209 3,029 27,150 27,200 3,659 3,241 3,659 3,479 30,150 30,200 4,109 3,691 4,109 3,929 24,200 24,250 3,216 2,799 3,216 3,036 27,200 27,250 3,666 3,249 3,666 3,486 30,200 30,250 4,116 3,699 4,116 3,936 24,250 24,300 3,224 2,806 3,224 3,044 27,250 27,300 3,674 3,256 3,674 3,494 30,250 30,300 4,124 3,706 4,124 3,944 24,300 24,350 3,231 2,814 3,231 3,051 27,300 27,350 3,681 3,264 3,681 3,501 30,300 30,350 4,131 3,714 4,131 3,951 24,350 24,400 3,239 2,821 3,239 3,059 27,350 27,400 3,689 3,271 3,689 3,509 30,350 30,400 4,139 3,721 4,139 3,959 24,400 24,450 3,246 2,829 3,246 3,066 27,400 27,450 3,696 3,279 3,696 3,516 30,400 30,450 4,146 3,729 4,146 3,966 24,450 24,500 3,254 2,836 3,254 3,074 27,450 27,500 3,704 3,286 3,704 3,524 30,450 30,500 4,154 3,736 4,154 3,974 24,500 24,550 3,261 2,844 3,261 3,081 27,500 27,550 3,711 3,294 3,711 3,531 30,500 30,550 4,161 3,744 4,161 3,981 24,550 24,600 3,269 2,851 3,269 3,089 27,550 27,600 3,719 3,301 3,719 3,539 30,550 30,600 4,169 3,751 4,169 3,989 24,600 24,650 3,276 2,859 3,276 3,096 27,600 27,650 3,726 3,309 3,726 3,546 30,600 30,650 4,176 3,759 4,176 3,996 24,650 24,700 3,284 2,866 3,284 3,104 27,650 27,700 3,734 3,316 3,734 3,554 30,650 30,700 4,184 3,766 4,184 4,004 24,700 24,750 3,291 2,874 3,291 3,111 27,700 27,750 3,741 3,324 3,741 3,561 30,700 30,750 4,191 3,774 4,191 4,011 24,750 24,800 3,299 2,881 3,299 3,119 27,750 27,800 3,749 3,331 3,749 3,569 30,750 30,800 4,199 3,781 4,199 4,019 24,800 24,850 3,306 2,889 3,306 3,126 27,800 27,850 3,756 3,339 3,756 3,576 30,800 30,850 4,206 3,789 4,206 4,026 24,850 24,900 3,314 2,896 3,314 3,134 27,850 27,900 3,764 3,346 3,764 3,584 30,850 30,900 4,214 3,796 4,214 4,034 24,900 24,950 3,321 2,904 3,321 3,141 27,900 27,950 3,771 3,354 3,771 3,591 30,900 30,950 4,221 3,804 4,221 4,041 24,950 25,000 3,329 2,911 3,329 3,149 27,950 28,000 3,779 3,361 3,779 3,599 30,950 31,000 4,229 3,811 4,229 4,049 25,000 28,000 31,000 25,000 25,050 3,336 2,919 3,336 3,156 28,000 28,050 3,786 3,369 3,786 3,606 31,000 31,050 4,236 3,819 4,236 4,056 25,050 25,100 3,344 2,926 3,344 3,164 28,050 28,100 3,794 3,376 3,794 3,614 31,050 31,100 4,244 3,826 4,244 4,064 25,100 25,150 3,351 2,934 3,351 3,171 28,100 28,150 3,801 3,384 3,801 3,621 31,100 31,150 4,251 3,834 4,251 4,071 25,150 25,200 3,359 2,941 3,359 3,179 28,150 28,200 3,809 3,391 3,809 3,629 31,150 31,200 4,259 3,841 4,259 4,079 25,200 25,250 3,366 2,949 3,366 3,186 28,200 28,250 3,816 3,399 3,816 3,636 31,200 31,250 4,266 3,849 4,266 4,086 25,250 25,300 3,374 2,956 3,374 3,194 28,250 28,300 3,824 3,406 3,824 3,644 31,250 31,300 4,274 3,856 4,274 4,094 25,300 25,350 3,381 2,964 3,381 3,201 28,300 28,350 3,831 3,414 3,831 3,651 31,300 31,350 4,281 3,864 4,281 4,101 25,350 25,400 3,389 2,971 3,389 3,209 28,350 28,400 3,839 3,421 3,839 3,659 31,350 31,400 4,289 3,871 4,289 4,109 25,400 25,450 3,396 2,979 3,396 3,216 28,400 28,450 3,846 3,429 3,846 3,666 31,400 31,450 4,296 3,879 4,296 4,116 25,450 25,500 3,404 2,986 3,404 3,224 28,450 28,500 3,854 3,436 3,854 3,674 31,450 31,500 4,304 3,886 4,304 4,124 25,500 25,550 3,411 2,994 3,411 3,231 28,500 28,550 3,861 3,444 3,861 3,681 31,500 31,550 4,311 3,894 4,311 4,131 25,550 25,600 3,419 3,001 3,419 3,239 28,550 28,600 3,869 3,451 3,869 3,689 31,550 31,600 4,319 3,901 4,319 4,139 25,600 25,650 3,426 3,009 3,426 3,246 28,600 28,650 3,876 3,459 3,876 3,696 31,600 31,650 4,326 3,909 4,326 4,146 25,650 25,700 3,434 3,016 3,434 3,254 28,650 28,700 3,884 3,466 3,884 3,704 31,650 31,700 4,334 3,916 4,334 4,154 25,700 25,750 3,441 3,024 3,441 3,261 28,700 28,750 3,891 3,474 3,891 3,711 31,700 31,750 4,341 3,924 4,341 4,161 25,750 25,800 3,449 3,031 3,449 3,269 28,750 28,800 3,899 3,481 3,899 3,719 31,750 31,800 4,349 3,931 4,349 4,169 25,800 25,850 3,456 3,039 3,456 3,276 28,800 28,850 3,906 3,489 3,906 3,726 31,800 31,850 4,356 3,939 4,356 4,176 25,850 25,900 3,464 3,046 3,464 3,284 28,850 28,900 3,914 3,496 3,914 3,734 31,850 31,900 4,364 3,946 4,364 4,184 25,900 25,950 3,471 3,054 3,471 3,291 28,900 28,950 3,921 3,504 3,921 3,741 31,900 31,950 4,371 3,954 4,371 4,191 25,950 26,000 3,479 3,061 3,479 3,299 28,950 29,000 3,929 3,511 3,929 3,749 31,950 32,000 4,379 3,961 4,379 4,199 * This column must also be used by a qualifying widow(er). (Continued on page 81) - 80 -

(i1040gi)(page-81)Page 81#

2009 Tax Table–Continued If line 43 If line 43 If line 43 (taxable And you are— (taxable And you are— (taxable And you are— income) is— income) is— income) is— At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head least less filing filing of a least less filing filing of a least less filing filing of a than jointly sepa- house- than jointly sepa- house- than jointly sepa- house- * rately hold * rately hold * rately hold Your tax is— Your tax is— Your tax is— 32,000 35,000 38,000 32,000 32,050 4,386 3,969 4,386 4,206 35,000 35,050 4,944 4,419 4,944 4,656 38,000 38,050 5,694 4,869 5,694 5,106 32,050 32,100 4,394 3,976 4,394 4,214 35,050 35,100 4,956 4,426 4,956 4,664 38,050 38,100 5,706 4,876 5,706 5,114 32,100 32,150 4,401 3,984 4,401 4,221 35,100 35,150 4,969 4,434 4,969 4,671 38,100 38,150 5,719 4,884 5,719 5,121 32,150 32,200 4,409 3,991 4,409 4,229 35,150 35,200 4,981 4,441 4,981 4,679 38,150 38,200 5,731 4,891 5,731 5,129 32,200 32,250 4,416 3,999 4,416 4,236 35,200 35,250 4,994 4,449 4,994 4,686 38,200 38,250 5,744 4,899 5,744 5,136 32,250 32,300 4,424 4,006 4,424 4,244 35,250 35,300 5,006 4,456 5,006 4,694 38,250 38,300 5,756 4,906 5,756 5,144 32,300 32,350 4,431 4,014 4,431 4,251 35,300 35,350 5,019 4,464 5,019 4,701 38,300 38,350 5,769 4,914 5,769 5,151 32,350 32,400 4,439 4,021 4,439 4,259 35,350 35,400 5,031 4,471 5,031 4,709 38,350 38,400 5,781 4,921 5,781 5,159 32,400 32,450 4,446 4,029 4,446 4,266 35,400 35,450 5,044 4,479 5,044 4,716 38,400 38,450 5,794 4,929 5,794 5,166 32,450 32,500 4,454 4,036 4,454 4,274 35,450 35,500 5,056 4,486 5,056 4,724 38,450 38,500 5,806 4,936 5,806 5,174 32,500 32,550 4,461 4,044 4,461 4,281 35,500 35,550 5,069 4,494 5,069 4,731 38,500 38,550 5,819 4,944 5,819 5,181 32,550 32,600 4,469 4,051 4,469 4,289 35,550 35,600 5,081 4,501 5,081 4,739 38,550 38,600 5,831 4,951 5,831 5,189 32,600 32,650 4,476 4,059 4,476 4,296 35,600 35,650 5,094 4,509 5,094 4,746 38,600 38,650 5,844 4,959 5,844 5,196 32,650 32,700 4,484 4,066 4,484 4,304 35,650 35,700 5,106 4,516 5,106 4,754 38,650 38,700 5,856 4,966 5,856 5,204 32,700 32,750 4,491 4,074 4,491 4,311 35,700 35,750 5,119 4,524 5,119 4,761 38,700 38,750 5,869 4,974 5,869 5,211 32,750 32,800 4,499 4,081 4,499 4,319 35,750 35,800 5,131 4,531 5,131 4,769 38,750 38,800 5,881 4,981 5,881 5,219 32,800 32,850 4,506 4,089 4,506 4,326 35,800 35,850 5,144 4,539 5,144 4,776 38,800 38,850 5,894 4,989 5,894 5,226 32,850 32,900 4,514 4,096 4,514 4,334 35,850 35,900 5,156 4,546 5,156 4,784 38,850 38,900 5,906 4,996 5,906 5,234 32,900 32,950 4,521 4,104 4,521 4,341 35,900 35,950 5,169 4,554 5,169 4,791 38,900 38,950 5,919 5,004 5,919 5,241 32,950 33,000 4,529 4,111 4,529 4,349 35,950 36,000 5,181 4,561 5,181 4,799 38,950 39,000 5,931 5,011 5,931 5,249 33,000 36,000 39,000 33,000 33,050 4,536 4,119 4,536 4,356 36,000 36,050 5,194 4,569 5,194 4,806 39,000 39,050 5,944 5,019 5,944 5,256 33,050 33,100 4,544 4,126 4,544 4,364 36,050 36,100 5,206 4,576 5,206 4,814 39,050 39,100 5,956 5,026 5,956 5,264 33,100 33,150 4,551 4,134 4,551 4,371 36,100 36,150 5,219 4,584 5,219 4,821 39,100 39,150 5,969 5,034 5,969 5,271 33,150 33,200 4,559 4,141 4,559 4,379 36,150 36,200 5,231 4,591 5,231 4,829 39,150 39,200 5,981 5,041 5,981 5,279 33,200 33,250 4,566 4,149 4,566 4,386 36,200 36,250 5,244 4,599 5,244 4,836 39,200 39,250 5,994 5,049 5,994 5,286 33,250 33,300 4,574 4,156 4,574 4,394 36,250 36,300 5,256 4,606 5,256 4,844 39,250 39,300 6,006 5,056 6,006 5,294 33,300 33,350 4,581 4,164 4,581 4,401 36,300 36,350 5,269 4,614 5,269 4,851 39,300 39,350 6,019 5,064 6,019 5,301 33,350 33,400 4,589 4,171 4,589 4,409 36,350 36,400 5,281 4,621 5,281 4,859 39,350 39,400 6,031 5,071 6,031 5,309 33,400 33,450 4,596 4,179 4,596 4,416 36,400 36,450 5,294 4,629 5,294 4,866 39,400 39,450 6,044 5,079 6,044 5,316 33,450 33,500 4,604 4,186 4,604 4,424 36,450 36,500 5,306 4,636 5,306 4,874 39,450 39,500 6,056 5,086 6,056 5,324 33,500 33,550 4,611 4,194 4,611 4,431 36,500 36,550 5,319 4,644 5,319 4,881 39,500 39,550 6,069 5,094 6,069 5,331 33,550 33,600 4,619 4,201 4,619 4,439 36,550 36,600 5,331 4,651 5,331 4,889 39,550 39,600 6,081 5,101 6,081 5,339 33,600 33,650 4,626 4,209 4,626 4,446 36,600 36,650 5,344 4,659 5,344 4,896 39,600 39,650 6,094 5,109 6,094 5,346 33,650 33,700 4,634 4,216 4,634 4,454 36,650 36,700 5,356 4,666 5,356 4,904 39,650 39,700 6,106 5,116 6,106 5,354 33,700 33,750 4,641 4,224 4,641 4,461 36,700 36,750 5,369 4,674 5,369 4,911 39,700 39,750 6,119 5,124 6,119 5,361 33,750 33,800 4,649 4,231 4,649 4,469 36,750 36,800 5,381 4,681 5,381 4,919 39,750 39,800 6,131 5,131 6,131 5,369 33,800 33,850 4,656 4,239 4,656 4,476 36,800 36,850 5,394 4,689 5,394 4,926 39,800 39,850 6,144 5,139 6,144 5,376 33,850 33,900 4,664 4,246 4,664 4,484 36,850 36,900 5,406 4,696 5,406 4,934 39,850 39,900 6,156 5,146 6,156 5,384 33,900 33,950 4,671 4,254 4,671 4,491 36,900 36,950 5,419 4,704 5,419 4,941 39,900 39,950 6,169 5,154 6,169 5,391 33,950 34,000 4,681 4,261 4,681 4,499 36,950 37,000 5,431 4,711 5,431 4,949 39,950 40,000 6,181 5,161 6,181 5,399 34,000 37,000 40,000 34,000 34,050 4,694 4,269 4,694 4,506 37,000 37,050 5,444 4,719 5,444 4,956 40,000 40,050 6,194 5,169 6,194 5,406 34,050 34,100 4,706 4,276 4,706 4,514 37,050 37,100 5,456 4,726 5,456 4,964 40,050 40,100 6,206 5,176 6,206 5,414 34,100 34,150 4,719 4,284 4,719 4,521 37,100 37,150 5,469 4,734 5,469 4,971 40,100 40,150 6,219 5,184 6,219 5,421 34,150 34,200 4,731 4,291 4,731 4,529 37,150 37,200 5,481 4,741 5,481 4,979 40,150 40,200 6,231 5,191 6,231 5,429 34,200 34,250 4,744 4,299 4,744 4,536 37,200 37,250 5,494 4,749 5,494 4,986 40,200 40,250 6,244 5,199 6,244 5,436 34,250 34,300 4,756 4,306 4,756 4,544 37,250 37,300 5,506 4,756 5,506 4,994 40,250 40,300 6,256 5,206 6,256 5,444 34,300 34,350 4,769 4,314 4,769 4,551 37,300 37,350 5,519 4,764 5,519 5,001 40,300 40,350 6,269 5,214 6,269 5,451 34,350 34,400 4,781 4,321 4,781 4,559 37,350 37,400 5,531 4,771 5,531 5,009 40,350 40,400 6,281 5,221 6,281 5,459 34,400 34,450 4,794 4,329 4,794 4,566 37,400 37,450 5,544 4,779 5,544 5,016 40,400 40,450 6,294 5,229 6,294 5,466 34,450 34,500 4,806 4,336 4,806 4,574 37,450 37,500 5,556 4,786 5,556 5,024 40,450 40,500 6,306 5,236 6,306 5,474 34,500 34,550 4,819 4,344 4,819 4,581 37,500 37,550 5,569 4,794 5,569 5,031 40,500 40,550 6,319 5,244 6,319 5,481 34,550 34,600 4,831 4,351 4,831 4,589 37,550 37,600 5,581 4,801 5,581 5,039 40,550 40,600 6,331 5,251 6,331 5,489 34,600 34,650 4,844 4,359 4,844 4,596 37,600 37,650 5,594 4,809 5,594 5,046 40,600 40,650 6,344 5,259 6,344 5,496 34,650 34,700 4,856 4,366 4,856 4,604 37,650 37,700 5,606 4,816 5,606 5,054 40,650 40,700 6,356 5,266 6,356 5,504 34,700 34,750 4,869 4,374 4,869 4,611 37,700 37,750 5,619 4,824 5,619 5,061 40,700 40,750 6,369 5,274 6,369 5,511 34,750 34,800 4,881 4,381 4,881 4,619 37,750 37,800 5,631 4,831 5,631 5,069 40,750 40,800 6,381 5,281 6,381 5,519 34,800 34,850 4,894 4,389 4,894 4,626 37,800 37,850 5,644 4,839 5,644 5,076 40,800 40,850 6,394 5,289 6,394 5,526 34,850 34,900 4,906 4,396 4,906 4,634 37,850 37,900 5,656 4,846 5,656 5,084 40,850 40,900 6,406 5,296 6,406 5,534 34,900 34,950 4,919 4,404 4,919 4,641 37,900 37,950 5,669 4,854 5,669 5,091 40,900 40,950 6,419 5,304 6,419 5,541 34,950 35,000 4,931 4,411 4,931 4,649 37,950 38,000 5,681 4,861 5,681 5,099 40,950 41,000 6,431 5,311 6,431 5,549 * This column must also be used by a qualifying widow(er). (Continued on page 82) - 81 -

(i1040gi)(page-82)Page 82#

2009 Tax Table–Continued If line 43 If line 43 If line 43 (taxable And you are— (taxable And you are— (taxable And you are— income) is— income) is— income) is— At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head least less filing filing of a least less filing filing of a least less filing filing of a than jointly sepa- house- than jointly sepa- house- than jointly sepa- house- * rately hold * rately hold * rately hold Your tax is— Your tax is— Your tax is— 41,000 44,000 47,000 41,000 41,050 6,444 5,319 6,444 5,556 44,000 44,050 7,194 5,769 7,194 6,006 47,000 47,050 7,944 6,219 7,944 6,609 41,050 41,100 6,456 5,326 6,456 5,564 44,050 44,100 7,206 5,776 7,206 6,014 47,050 47,100 7,956 6,226 7,956 6,621 41,100 41,150 6,469 5,334 6,469 5,571 44,100 44,150 7,219 5,784 7,219 6,021 47,100 47,150 7,969 6,234 7,969 6,634 41,150 41,200 6,481 5,341 6,481 5,579 44,150 44,200 7,231 5,791 7,231 6,029 47,150 47,200 7,981 6,241 7,981 6,646 41,200 41,250 6,494 5,349 6,494 5,586 44,200 44,250 7,244 5,799 7,244 6,036 47,200 47,250 7,994 6,249 7,994 6,659 41,250 41,300 6,506 5,356 6,506 5,594 44,250 44,300 7,256 5,806 7,256 6,044 47,250 47,300 8,006 6,256 8,006 6,671 41,300 41,350 6,519 5,364 6,519 5,601 44,300 44,350 7,269 5,814 7,269 6,051 47,300 47,350 8,019 6,264 8,019 6,684 41,350 41,400 6,531 5,371 6,531 5,609 44,350 44,400 7,281 5,821 7,281 6,059 47,350 47,400 8,031 6,271 8,031 6,696 41,400 41,450 6,544 5,379 6,544 5,616 44,400 44,450 7,294 5,829 7,294 6,066 47,400 47,450 8,044 6,279 8,044 6,709 41,450 41,500 6,556 5,386 6,556 5,624 44,450 44,500 7,306 5,836 7,306 6,074 47,450 47,500 8,056 6,286 8,056 6,721 41,500 41,550 6,569 5,394 6,569 5,631 44,500 44,550 7,319 5,844 7,319 6,081 47,500 47,550 8,069 6,294 8,069 6,734 41,550 41,600 6,581 5,401 6,581 5,639 44,550 44,600 7,331 5,851 7,331 6,089 47,550 47,600 8,081 6,301 8,081 6,746 41,600 41,650 6,594 5,409 6,594 5,646 44,600 44,650 7,344 5,859 7,344 6,096 47,600 47,650 8,094 6,309 8,094 6,759 41,650 41,700 6,606 5,416 6,606 5,654 44,650 44,700 7,356 5,866 7,356 6,104 47,650 47,700 8,106 6,316 8,106 6,771 41,700 41,750 6,619 5,424 6,619 5,661 44,700 44,750 7,369 5,874 7,369 6,111 47,700 47,750 8,119 6,324 8,119 6,784 41,750 41,800 6,631 5,431 6,631 5,669 44,750 44,800 7,381 5,881 7,381 6,119 47,750 47,800 8,131 6,331 8,131 6,796 41,800 41,850 6,644 5,439 6,644 5,676 44,800 44,850 7,394 5,889 7,394 6,126 47,800 47,850 8,144 6,339 8,144 6,809 41,850 41,900 6,656 5,446 6,656 5,684 44,850 44,900 7,406 5,896 7,406 6,134 47,850 47,900 8,156 6,346 8,156 6,821 41,900 41,950 6,669 5,454 6,669 5,691 44,900 44,950 7,419 5,904 7,419 6,141 47,900 47,950 8,169 6,354 8,169 6,834 41,950 42,000 6,681 5,461 6,681 5,699 44,950 45,000 7,431 5,911 7,431 6,149 47,950 48,000 8,181 6,361 8,181 6,846 42,000 45,000 48,000 42,000 42,050 6,694 5,469 6,694 5,706 45,000 45,050 7,444 5,919 7,444 6,156 48,000 48,050 8,194 6,369 8,194 6,859 42,050 42,100 6,706 5,476 6,706 5,714 45,050 45,100 7,456 5,926 7,456 6,164 48,050 48,100 8,206 6,376 8,206 6,871 42,100 42,150 6,719 5,484 6,719 5,721 45,100 45,150 7,469 5,934 7,469 6,171 48,100 48,150 8,219 6,384 8,219 6,884 42,150 42,200 6,731 5,491 6,731 5,729 45,150 45,200 7,481 5,941 7,481 6,179 48,150 48,200 8,231 6,391 8,231 6,896 42,200 42,250 6,744 5,499 6,744 5,736 45,200 45,250 7,494 5,949 7,494 6,186 48,200 48,250 8,244 6,399 8,244 6,909 42,250 42,300 6,756 5,506 6,756 5,744 45,250 45,300 7,506 5,956 7,506 6,194 48,250 48,300 8,256 6,406 8,256 6,921 42,300 42,350 6,769 5,514 6,769 5,751 45,300 45,350 7,519 5,964 7,519 6,201 48,300 48,350 8,269 6,414 8,269 6,934 42,350 42,400 6,781 5,521 6,781 5,759 45,350 45,400 7,531 5,971 7,531 6,209 48,350 48,400 8,281 6,421 8,281 6,946 42,400 42,450 6,794 5,529 6,794 5,766 45,400 45,450 7,544 5,979 7,544 6,216 48,400 48,450 8,294 6,429 8,294 6,959 42,450 42,500 6,806 5,536 6,806 5,774 45,450 45,500 7,556 5,986 7,556 6,224 48,450 48,500 8,306 6,436 8,306 6,971 42,500 42,550 6,819 5,544 6,819 5,781 45,500 45,550 7,569 5,994 7,569 6,234 48,500 48,550 8,319 6,444 8,319 6,984 42,550 42,600 6,831 5,551 6,831 5,789 45,550 45,600 7,581 6,001 7,581 6,246 48,550 48,600 8,331 6,451 8,331 6,996 42,600 42,650 6,844 5,559 6,844 5,796 45,600 45,650 7,594 6,009 7,594 6,259 48,600 48,650 8,344 6,459 8,344 7,009 42,650 42,700 6,856 5,566 6,856 5,804 45,650 45,700 7,606 6,016 7,606 6,271 48,650 48,700 8,356 6,466 8,356 7,021 42,700 42,750 6,869 5,574 6,869 5,811 45,700 45,750 7,619 6,024 7,619 6,284 48,700 48,750 8,369 6,474 8,369 7,034 42,750 42,800 6,881 5,581 6,881 5,819 45,750 45,800 7,631 6,031 7,631 6,296 48,750 48,800 8,381 6,481 8,381 7,046 42,800 42,850 6,894 5,589 6,894 5,826 45,800 45,850 7,644 6,039 7,644 6,309 48,800 48,850 8,394 6,489 8,394 7,059 42,850 42,900 6,906 5,596 6,906 5,834 45,850 45,900 7,656 6,046 7,656 6,321 48,850 48,900 8,406 6,496 8,406 7,071 42,900 42,950 6,919 5,604 6,919 5,841 45,900 45,950 7,669 6,054 7,669 6,334 48,900 48,950 8,419 6,504 8,419 7,084 42,950 43,000 6,931 5,611 6,931 5,849 45,950 46,000 7,681 6,061 7,681 6,346 48,950 49,000 8,431 6,511 8,431 7,096 43,000 46,000 49,000 43,000 43,050 6,944 5,619 6,944 5,856 46,000 46,050 7,694 6,069 7,694 6,359 49,000 49,050 8,444 6,519 8,444 7,109 43,050 43,100 6,956 5,626 6,956 5,864 46,050 46,100 7,706 6,076 7,706 6,371 49,050 49,100 8,456 6,526 8,456 7,121 43,100 43,150 6,969 5,634 6,969 5,871 46,100 46,150 7,719 6,084 7,719 6,384 49,100 49,150 8,469 6,534 8,469 7,134 43,150 43,200 6,981 5,641 6,981 5,879 46,150 46,200 7,731 6,091 7,731 6,396 49,150 49,200 8,481 6,541 8,481 7,146 43,200 43,250 6,994 5,649 6,994 5,886 46,200 46,250 7,744 6,099 7,744 6,409 49,200 49,250 8,494 6,549 8,494 7,159 43,250 43,300 7,006 5,656 7,006 5,894 46,250 46,300 7,756 6,106 7,756 6,421 49,250 49,300 8,506 6,556 8,506 7,171 43,300 43,350 7,019 5,664 7,019 5,901 46,300 46,350 7,769 6,114 7,769 6,434 49,300 49,350 8,519 6,564 8,519 7,184 43,350 43,400 7,031 5,671 7,031 5,909 46,350 46,400 7,781 6,121 7,781 6,446 49,350 49,400 8,531 6,571 8,531 7,196 43,400 43,450 7,044 5,679 7,044 5,916 46,400 46,450 7,794 6,129 7,794 6,459 49,400 49,450 8,544 6,579 8,544 7,209 43,450 43,500 7,056 5,686 7,056 5,924 46,450 46,500 7,806 6,136 7,806 6,471 49,450 49,500 8,556 6,586 8,556 7,221 43,500 43,550 7,069 5,694 7,069 5,931 46,500 46,550 7,819 6,144 7,819 6,484 49,500 49,550 8,569 6,594 8,569 7,234 43,550 43,600 7,081 5,701 7,081 5,939 46,550 46,600 7,831 6,151 7,831 6,496 49,550 49,600 8,581 6,601 8,581 7,246 43,600 43,650 7,094 5,709 7,094 5,946 46,600 46,650 7,844 6,159 7,844 6,509 49,600 49,650 8,594 6,609 8,594 7,259 43,650 43,700 7,106 5,716 7,106 5,954 46,650 46,700 7,856 6,166 7,856 6,521 49,650 49,700 8,606 6,616 8,606 7,271 43,700 43,750 7,119 5,724 7,119 5,961 46,700 46,750 7,869 6,174 7,869 6,534 49,700 49,750 8,619 6,624 8,619 7,284 43,750 43,800 7,131 5,731 7,131 5,969 46,750 46,800 7,881 6,181 7,881 6,546 49,750 49,800 8,631 6,631 8,631 7,296 43,800 43,850 7,144 5,739 7,144 5,976 46,800 46,850 7,894 6,189 7,894 6,559 49,800 49,850 8,644 6,639 8,644 7,309 43,850 43,900 7,156 5,746 7,156 5,984 46,850 46,900 7,906 6,196 7,906 6,571 49,850 49,900 8,656 6,646 8,656 7,321 43,900 43,950 7,169 5,754 7,169 5,991 46,900 46,950 7,919 6,204 7,919 6,584 49,900 49,950 8,669 6,654 8,669 7,334 43,950 44,000 7,181 5,761 7,181 5,999 46,950 47,000 7,931 6,211 7,931 6,596 49,950 50,000 8,681 6,661 8,681 7,346 * This column must also be used by a qualifying widow(er). (Continued on page 83) - 82 -

(i1040gi)(page-83)Page 83#

2009 Tax Table–Continued If line 43 If line 43 If line 43 (taxable And you are— (taxable And you are— (taxable And you are— income) is— income) is— income) is— At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head least less filing filing of a least less filing filing of a least less filing filing of a than jointly sepa- house- than jointly sepa- house- than jointly sepa- house- * rately hold * rately hold * rately hold Your tax is— Your tax is— Your tax is— 50,000 53,000 56,000 50,000 50,050 8,694 6,669 8,694 7,359 53,000 53,050 9,444 7,119 9,444 8,109 56,000 56,050 10,194 7,569 10,194 8,859 50,050 50,100 8,706 6,676 8,706 7,371 53,050 53,100 9,456 7,126 9,456 8,121 56,050 56,100 10,206 7,576 10,206 8,871 50,100 50,150 8,719 6,684 8,719 7,384 53,100 53,150 9,469 7,134 9,469 8,134 56,100 56,150 10,219 7,584 10,219 8,884 50,150 50,200 8,731 6,691 8,731 7,396 53,150 53,200 9,481 7,141 9,481 8,146 56,150 56,200 10,231 7,591 10,231 8,896 50,200 50,250 8,744 6,699 8,744 7,409 53,200 53,250 9,494 7,149 9,494 8,159 56,200 56,250 10,244 7,599 10,244 8,909 50,250 50,300 8,756 6,706 8,756 7,421 53,250 53,300 9,506 7,156 9,506 8,171 56,250 56,300 10,256 7,606 10,256 8,921 50,300 50,350 8,769 6,714 8,769 7,434 53,300 53,350 9,519 7,164 9,519 8,184 56,300 56,350 10,269 7,614 10,269 8,934 50,350 50,400 8,781 6,721 8,781 7,446 53,350 53,400 9,531 7,171 9,531 8,196 56,350 56,400 10,281 7,621 10,281 8,946 50,400 50,450 8,794 6,729 8,794 7,459 53,400 53,450 9,544 7,179 9,544 8,209 56,400 56,450 10,294 7,629 10,294 8,959 50,450 50,500 8,806 6,736 8,806 7,471 53,450 53,500 9,556 7,186 9,556 8,221 56,450 56,500 10,306 7,636 10,306 8,971 50,500 50,550 8,819 6,744 8,819 7,484 53,500 53,550 9,569 7,194 9,569 8,234 56,500 56,550 10,319 7,644 10,319 8,984 50,550 50,600 8,831 6,751 8,831 7,496 53,550 53,600 9,581 7,201 9,581 8,246 56,550 56,600 10,331 7,651 10,331 8,996 50,600 50,650 8,844 6,759 8,844 7,509 53,600 53,650 9,594 7,209 9,594 8,259 56,600 56,650 10,344 7,659 10,344 9,009 50,650 50,700 8,856 6,766 8,856 7,521 53,650 53,700 9,606 7,216 9,606 8,271 56,650 56,700 10,356 7,666 10,356 9,021 50,700 50,750 8,869 6,774 8,869 7,534 53,700 53,750 9,619 7,224 9,619 8,284 56,700 56,750 10,369 7,674 10,369 9,034 50,750 50,800 8,881 6,781 8,881 7,546 53,750 53,800 9,631 7,231 9,631 8,296 56,750 56,800 10,381 7,681 10,381 9,046 50,800 50,850 8,894 6,789 8,894 7,559 53,800 53,850 9,644 7,239 9,644 8,309 56,800 56,850 10,394 7,689 10,394 9,059 50,850 50,900 8,906 6,796 8,906 7,571 53,850 53,900 9,656 7,246 9,656 8,321 56,850 56,900 10,406 7,696 10,406 9,071 50,900 50,950 8,919 6,804 8,919 7,584 53,900 53,950 9,669 7,254 9,669 8,334 56,900 56,950 10,419 7,704 10,419 9,084 50,950 51,000 8,931 6,811 8,931 7,596 53,950 54,000 9,681 7,261 9,681 8,346 56,950 57,000 10,431 7,711 10,431 9,096 51,000 54,000 57,000 51,000 51,050 8,944 6,819 8,944 7,609 54,000 54,050 9,694 7,269 9,694 8,359 57,000 57,050 10,444 7,719 10,444 9,109 51,050 51,100 8,956 6,826 8,956 7,621 54,050 54,100 9,706 7,276 9,706 8,371 57,050 57,100 10,456 7,726 10,456 9,121 51,100 51,150 8,969 6,834 8,969 7,634 54,100 54,150 9,719 7,284 9,719 8,384 57,100 57,150 10,469 7,734 10,469 9,134 51,150 51,200 8,981 6,841 8,981 7,646 54,150 54,200 9,731 7,291 9,731 8,396 57,150 57,200 10,481 7,741 10,481 9,146 51,200 51,250 8,994 6,849 8,994 7,659 54,200 54,250 9,744 7,299 9,744 8,409 57,200 57,250 10,494 7,749 10,494 9,159 51,250 51,300 9,006 6,856 9,006 7,671 54,250 54,300 9,756 7,306 9,756 8,421 57,250 57,300 10,506 7,756 10,506 9,171 51,300 51,350 9,019 6,864 9,019 7,684 54,300 54,350 9,769 7,314 9,769 8,434 57,300 57,350 10,519 7,764 10,519 9,184 51,350 51,400 9,031 6,871 9,031 7,696 54,350 54,400 9,781 7,321 9,781 8,446 57,350 57,400 10,531 7,771 10,531 9,196 51,400 51,450 9,044 6,879 9,044 7,709 54,400 54,450 9,794 7,329 9,794 8,459 57,400 57,450 10,544 7,779 10,544 9,209 51,450 51,500 9,056 6,886 9,056 7,721 54,450 54,500 9,806 7,336 9,806 8,471 57,450 57,500 10,556 7,786 10,556 9,221 51,500 51,550 9,069 6,894 9,069 7,734 54,500 54,550 9,819 7,344 9,819 8,484 57,500 57,550 10,569 7,794 10,569 9,234 51,550 51,600 9,081 6,901 9,081 7,746 54,550 54,600 9,831 7,351 9,831 8,496 57,550 57,600 10,581 7,801 10,581 9,246 51,600 51,650 9,094 6,909 9,094 7,759 54,600 54,650 9,844 7,359 9,844 8,509 57,600 57,650 10,594 7,809 10,594 9,259 51,650 51,700 9,106 6,916 9,106 7,771 54,650 54,700 9,856 7,366 9,856 8,521 57,650 57,700 10,606 7,816 10,606 9,271 51,700 51,750 9,119 6,924 9,119 7,784 54,700 54,750 9,869 7,374 9,869 8,534 57,700 57,750 10,619 7,824 10,619 9,284 51,750 51,800 9,131 6,931 9,131 7,796 54,750 54,800 9,881 7,381 9,881 8,546 57,750 57,800 10,631 7,831 10,631 9,296 51,800 51,850 9,144 6,939 9,144 7,809 54,800 54,850 9,894 7,389 9,894 8,559 57,800 57,850 10,644 7,839 10,644 9,309 51,850 51,900 9,156 6,946 9,156 7,821 54,850 54,900 9,906 7,396 9,906 8,571 57,850 57,900 10,656 7,846 10,656 9,321 51,900 51,950 9,169 6,954 9,169 7,834 54,900 54,950 9,919 7,404 9,919 8,584 57,900 57,950 10,669 7,854 10,669 9,334 51,950 52,000 9,181 6,961 9,181 7,846 54,950 55,000 9,931 7,411 9,931 8,596 57,950 58,000 10,681 7,861 10,681 9,346 52,000 55,000 58,000 52,000 52,050 9,194 6,969 9,194 7,859 55,000 55,050 9,944 7,419 9,944 8,609 58,000 58,050 10,694 7,869 10,694 9,359 52,050 52,100 9,206 6,976 9,206 7,871 55,050 55,100 9,956 7,426 9,956 8,621 58,050 58,100 10,706 7,876 10,706 9,371 52,100 52,150 9,219 6,984 9,219 7,884 55,100 55,150 9,969 7,434 9,969 8,634 58,100 58,150 10,719 7,884 10,719 9,384 52,150 52,200 9,231 6,991 9,231 7,896 55,150 55,200 9,981 7,441 9,981 8,646 58,150 58,200 10,731 7,891 10,731 9,396 52,200 52,250 9,244 6,999 9,244 7,909 55,200 55,250 9,994 7,449 9,994 8,659 58,200 58,250 10,744 7,899 10,744 9,409 52,250 52,300 9,256 7,006 9,256 7,921 55,250 55,300 10,006 7,456 10,006 8,671 58,250 58,300 10,756 7,906 10,756 9,421 52,300 52,350 9,269 7,014 9,269 7,934 55,300 55,350 10,019 7,464 10,019 8,684 58,300 58,350 10,769 7,914 10,769 9,434 52,350 52,400 9,281 7,021 9,281 7,946 55,350 55,400 10,031 7,471 10,031 8,696 58,350 58,400 10,781 7,921 10,781 9,446 52,400 52,450 9,294 7,029 9,294 7,959 55,400 55,450 10,044 7,479 10,044 8,709 58,400 58,450 10,794 7,929 10,794 9,459 52,450 52,500 9,306 7,036 9,306 7,971 55,450 55,500 10,056 7,486 10,056 8,721 58,450 58,500 10,806 7,936 10,806 9,471 52,500 52,550 9,319 7,044 9,319 7,984 55,500 55,550 10,069 7,494 10,069 8,734 58,500 58,550 10,819 7,944 10,819 9,484 52,550 52,600 9,331 7,051 9,331 7,996 55,550 55,600 10,081 7,501 10,081 8,746 58,550 58,600 10,831 7,951 10,831 9,496 52,600 52,650 9,344 7,059 9,344 8,009 55,600 55,650 10,094 7,509 10,094 8,759 58,600 58,650 10,844 7,959 10,844 9,509 52,650 52,700 9,356 7,066 9,356 8,021 55,650 55,700 10,106 7,516 10,106 8,771 58,650 58,700 10,856 7,966 10,856 9,521 52,700 52,750 9,369 7,074 9,369 8,034 55,700 55,750 10,119 7,524 10,119 8,784 58,700 58,750 10,869 7,974 10,869 9,534 52,750 52,800 9,381 7,081 9,381 8,046 55,750 55,800 10,131 7,531 10,131 8,796 58,750 58,800 10,881 7,981 10,881 9,546 52,800 52,850 9,394 7,089 9,394 8,059 55,800 55,850 10,144 7,539 10,144 8,809 58,800 58,850 10,894 7,989 10,894 9,559 52,850 52,900 9,406 7,096 9,406 8,071 55,850 55,900 10,156 7,546 10,156 8,821 58,850 58,900 10,906 7,996 10,906 9,571 52,900 52,950 9,419 7,104 9,419 8,084 55,900 55,950 10,169 7,554 10,169 8,834 58,900 58,950 10,919 8,004 10,919 9,584 52,950 53,000 9,431 7,111 9,431 8,096 55,950 56,000 10,181 7,561 10,181 8,846 58,950 59,000 10,931 8,011 10,931 9,596 * This column must also be used by a qualifying widow(er). (Continued on page 84) - 83 -

(i1040gi)(page-84)Page 84#

2009 Tax Table–Continued If line 43 If line 43 If line 43 (taxable And you are— (taxable And you are— (taxable And you are— income) is— income) is— income) is— At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head least less filing filing of a least less filing filing of a least less filing filing of a than jointly sepa- house- than jointly sepa- house- than jointly sepa- house- * rately hold * rately hold * rately hold Your tax is— Your tax is— Your tax is— 59,000 62,000 65,000 59,000 59,050 10,944 8,019 10,944 9,609 62,000 62,050 11,694 8,469 11,694 10,359 65,000 65,050 12,444 8,919 12,444 11,109 59,050 59,100 10,956 8,026 10,956 9,621 62,050 62,100 11,706 8,476 11,706 10,371 65,050 65,100 12,456 8,926 12,456 11,121 59,100 59,150 10,969 8,034 10,969 9,634 62,100 62,150 11,719 8,484 11,719 10,384 65,100 65,150 12,469 8,934 12,469 11,134 59,150 59,200 10,981 8,041 10,981 9,646 62,150 62,200 11,731 8,491 11,731 10,396 65,150 65,200 12,481 8,941 12,481 11,146 59,200 59,250 10,994 8,049 10,994 9,659 62,200 62,250 11,744 8,499 11,744 10,409 65,200 65,250 12,494 8,949 12,494 11,159 59,250 59,300 11,006 8,056 11,006 9,671 62,250 62,300 11,756 8,506 11,756 10,421 65,250 65,300 12,506 8,956 12,506 11,171 59,300 59,350 11,019 8,064 11,019 9,684 62,300 62,350 11,769 8,514 11,769 10,434 65,300 65,350 12,519 8,964 12,519 11,184 59,350 59,400 11,031 8,071 11,031 9,696 62,350 62,400 11,781 8,521 11,781 10,446 65,350 65,400 12,531 8,971 12,531 11,196 59,400 59,450 11,044 8,079 11,044 9,709 62,400 62,450 11,794 8,529 11,794 10,459 65,400 65,450 12,544 8,979 12,544 11,209 59,450 59,500 11,056 8,086 11,056 9,721 62,450 62,500 11,806 8,536 11,806 10,471 65,450 65,500 12,556 8,986 12,556 11,221 59,500 59,550 11,069 8,094 11,069 9,734 62,500 62,550 11,819 8,544 11,819 10,484 65,500 65,550 12,569 8,994 12,569 11,234 59,550 59,600 11,081 8,101 11,081 9,746 62,550 62,600 11,831 8,551 11,831 10,496 65,550 65,600 12,581 9,001 12,581 11,246 59,600 59,650 11,094 8,109 11,094 9,759 62,600 62,650 11,844 8,559 11,844 10,509 65,600 65,650 12,594 9,009 12,594 11,259 59,650 59,700 11,106 8,116 11,106 9,771 62,650 62,700 11,856 8,566 11,856 10,521 65,650 65,700 12,606 9,016 12,606 11,271 59,700 59,750 11,119 8,124 11,119 9,784 62,700 62,750 11,869 8,574 11,869 10,534 65,700 65,750 12,619 9,024 12,619 11,284 59,750 59,800 11,131 8,131 11,131 9,796 62,750 62,800 11,881 8,581 11,881 10,546 65,750 65,800 12,631 9,031 12,631 11,296 59,800 59,850 11,144 8,139 11,144 9,809 62,800 62,850 11,894 8,589 11,894 10,559 65,800 65,850 12,644 9,039 12,644 11,309 59,850 59,900 11,156 8,146 11,156 9,821 62,850 62,900 11,906 8,596 11,906 10,571 65,850 65,900 12,656 9,046 12,656 11,321 59,900 59,950 11,169 8,154 11,169 9,834 62,900 62,950 11,919 8,604 11,919 10,584 65,900 65,950 12,669 9,054 12,669 11,334 59,950 60,000 11,181 8,161 11,181 9,846 62,950 63,000 11,931 8,611 11,931 10,596 65,950 66,000 12,681 9,061 12,681 11,346 60,000 63,000 66,000 60,000 60,050 11,194 8,169 11,194 9,859 63,000 63,050 11,944 8,619 11,944 10,609 66,000 66,050 12,694 9,069 12,694 11,359 60,050 60,100 11,206 8,176 11,206 9,871 63,050 63,100 11,956 8,626 11,956 10,621 66,050 66,100 12,706 9,076 12,706 11,371 60,100 60,150 11,219 8,184 11,219 9,884 63,100 63,150 11,969 8,634 11,969 10,634 66,100 66,150 12,719 9,084 12,719 11,384 60,150 60,200 11,231 8,191 11,231 9,896 63,150 63,200 11,981 8,641 11,981 10,646 66,150 66,200 12,731 9,091 12,731 11,396 60,200 60,250 11,244 8,199 11,244 9,909 63,200 63,250 11,994 8,649 11,994 10,659 66,200 66,250 12,744 9,099 12,744 11,409 60,250 60,300 11,256 8,206 11,256 9,921 63,250 63,300 12,006 8,656 12,006 10,671 66,250 66,300 12,756 9,106 12,756 11,421 60,300 60,350 11,269 8,214 11,269 9,934 63,300 63,350 12,019 8,664 12,019 10,684 66,300 66,350 12,769 9,114 12,769 11,434 60,350 60,400 11,281 8,221 11,281 9,946 63,350 63,400 12,031 8,671 12,031 10,696 66,350 66,400 12,781 9,121 12,781 11,446 60,400 60,450 11,294 8,229 11,294 9,959 63,400 63,450 12,044 8,679 12,044 10,709 66,400 66,450 12,794 9,129 12,794 11,459 60,450 60,500 11,306 8,236 11,306 9,971 63,450 63,500 12,056 8,686 12,056 10,721 66,450 66,500 12,806 9,136 12,806 11,471 60,500 60,550 11,319 8,244 11,319 9,984 63,500 63,550 12,069 8,694 12,069 10,734 66,500 66,550 12,819 9,144 12,819 11,484 60,550 60,600 11,331 8,251 11,331 9,996 63,550 63,600 12,081 8,701 12,081 10,746 66,550 66,600 12,831 9,151 12,831 11,496 60,600 60,650 11,344 8,259 11,344 10,009 63,600 63,650 12,094 8,709 12,094 10,759 66,600 66,650 12,844 9,159 12,844 11,509 60,650 60,700 11,356 8,266 11,356 10,021 63,650 63,700 12,106 8,716 12,106 10,771 66,650 66,700 12,856 9,166 12,856 11,521 60,700 60,750 11,369 8,274 11,369 10,034 63,700 63,750 12,119 8,724 12,119 10,784 66,700 66,750 12,869 9,174 12,869 11,534 60,750 60,800 11,381 8,281 11,381 10,046 63,750 63,800 12,131 8,731 12,131 10,796 66,750 66,800 12,881 9,181 12,881 11,546 60,800 60,850 11,394 8,289 11,394 10,059 63,800 63,850 12,144 8,739 12,144 10,809 66,800 66,850 12,894 9,189 12,894 11,559 60,850 60,900 11,406 8,296 11,406 10,071 63,850 63,900 12,156 8,746 12,156 10,821 66,850 66,900 12,906 9,196 12,906 11,571 60,900 60,950 11,419 8,304 11,419 10,084 63,900 63,950 12,169 8,754 12,169 10,834 66,900 66,950 12,919 9,204 12,919 11,584 60,950 61,000 11,431 8,311 11,431 10,096 63,950 64,000 12,181 8,761 12,181 10,846 66,950 67,000 12,931 9,211 12,931 11,596 61,000 64,000 67,000 61,000 61,050 11,444 8,319 11,444 10,109 64,000 64,050 12,194 8,769 12,194 10,859 67,000 67,050 12,944 9,219 12,944 11,609 61,050 61,100 11,456 8,326 11,456 10,121 64,050 64,100 12,206 8,776 12,206 10,871 67,050 67,100 12,956 9,226 12,956 11,621 61,100 61,150 11,469 8,334 11,469 10,134 64,100 64,150 12,219 8,784 12,219 10,884 67,100 67,150 12,969 9,234 12,969 11,634 61,150 61,200 11,481 8,341 11,481 10,146 64,150 64,200 12,231 8,791 12,231 10,896 67,150 67,200 12,981 9,241 12,981 11,646 61,200 61,250 11,494 8,349 11,494 10,159 64,200 64,250 12,244 8,799 12,244 10,909 67,200 67,250 12,994 9,249 12,994 11,659 61,250 61,300 11,506 8,356 11,506 10,171 64,250 64,300 12,256 8,806 12,256 10,921 67,250 67,300 13,006 9,256 13,006 11,671 61,300 61,350 11,519 8,364 11,519 10,184 64,300 64,350 12,269 8,814 12,269 10,934 67,300 67,350 13,019 9,264 13,019 11,684 61,350 61,400 11,531 8,371 11,531 10,196 64,350 64,400 12,281 8,821 12,281 10,946 67,350 67,400 13,031 9,271 13,031 11,696 61,400 61,450 11,544 8,379 11,544 10,209 64,400 64,450 12,294 8,829 12,294 10,959 67,400 67,450 13,044 9,279 13,044 11,709 61,450 61,500 11,556 8,386 11,556 10,221 64,450 64,500 12,306 8,836 12,306 10,971 67,450 67,500 13,056 9,286 13,056 11,721 61,500 61,550 11,569 8,394 11,569 10,234 64,500 64,550 12,319 8,844 12,319 10,984 67,500 67,550 13,069 9,294 13,069 11,734 61,550 61,600 11,581 8,401 11,581 10,246 64,550 64,600 12,331 8,851 12,331 10,996 67,550 67,600 13,081 9,301 13,081 11,746 61,600 61,650 11,594 8,409 11,594 10,259 64,600 64,650 12,344 8,859 12,344 11,009 67,600 67,650 13,094 9,309 13,094 11,759 61,650 61,700 11,606 8,416 11,606 10,271 64,650 64,700 12,356 8,866 12,356 11,021 67,650 67,700 13,106 9,316 13,106 11,771 61,700 61,750 11,619 8,424 11,619 10,284 64,700 64,750 12,369 8,874 12,369 11,034 67,700 67,750 13,119 9,324 13,119 11,784 61,750 61,800 11,631 8,431 11,631 10,296 64,750 64,800 12,381 8,881 12,381 11,046 67,750 67,800 13,131 9,331 13,131 11,796 61,800 61,850 11,644 8,439 11,644 10,309 64,800 64,850 12,394 8,889 12,394 11,059 67,800 67,850 13,144 9,339 13,144 11,809 61,850 61,900 11,656 8,446 11,656 10,321 64,850 64,900 12,406 8,896 12,406 11,071 67,850 67,900 13,156 9,346 13,156 11,821 61,900 61,950 11,669 8,454 11,669 10,334 64,900 64,950 12,419 8,904 12,419 11,084 67,900 67,950 13,169 9,356 13,169 11,834 61,950 62,000 11,681 8,461 11,681 10,346 64,950 65,000 12,431 8,911 12,431 11,096 67,950 68,000 13,181 9,369 13,181 11,846 * This column must also be used by a qualifying widow(er). (Continued on page 85) - 84 -

(i1040gi)(page-85)Page 85#

2009 Tax Table–Continued If line 43 If line 43 If line 43 (taxable And you are— (taxable And you are— (taxable And you are— income) is— income) is— income) is— At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head least less filing filing of a least less filing filing of a least less filing filing of a than jointly sepa- house- than jointly sepa- house- than jointly sepa- house- * rately hold * rately hold * rately hold Your tax is— Your tax is— Your tax is— 68,000 71,000 74,000 68,000 68,050 13,194 9,381 13,194 11,859 71,000 71,050 13,944 10,131 14,019 12,609 74,000 74,050 14,694 10,881 14,859 13,359 68,050 68,100 13,206 9,394 13,206 11,871 71,050 71,100 13,956 10,144 14,033 12,621 74,050 74,100 14,706 10,894 14,873 13,371 68,100 68,150 13,219 9,406 13,219 11,884 71,100 71,150 13,969 10,156 14,047 12,634 74,100 74,150 14,719 10,906 14,887 13,384 68,150 68,200 13,231 9,419 13,231 11,896 71,150 71,200 13,981 10,169 14,061 12,646 74,150 74,200 14,731 10,919 14,901 13,396 68,200 68,250 13,244 9,431 13,244 11,909 71,200 71,250 13,994 10,181 14,075 12,659 74,200 74,250 14,744 10,931 14,915 13,409 68,250 68,300 13,256 9,444 13,256 11,921 71,250 71,300 14,006 10,194 14,089 12,671 74,250 74,300 14,756 10,944 14,929 13,421 68,300 68,350 13,269 9,456 13,269 11,934 71,300 71,350 14,019 10,206 14,103 12,684 74,300 74,350 14,769 10,956 14,943 13,434 68,350 68,400 13,281 9,469 13,281 11,946 71,350 71,400 14,031 10,219 14,117 12,696 74,350 74,400 14,781 10,969 14,957 13,446 68,400 68,450 13,294 9,481 13,294 11,959 71,400 71,450 14,044 10,231 14,131 12,709 74,400 74,450 14,794 10,981 14,971 13,459 68,450 68,500 13,306 9,494 13,306 11,971 71,450 71,500 14,056 10,244 14,145 12,721 74,450 74,500 14,806 10,994 14,985 13,471 68,500 68,550 13,319 9,506 13,319 11,984 71,500 71,550 14,069 10,256 14,159 12,734 74,500 74,550 14,819 11,006 14,999 13,484 68,550 68,600 13,331 9,519 13,333 11,996 71,550 71,600 14,081 10,269 14,173 12,746 74,550 74,600 14,831 11,019 15,013 13,496 68,600 68,650 13,344 9,531 13,347 12,009 71,600 71,650 14,094 10,281 14,187 12,759 74,600 74,650 14,844 11,031 15,027 13,509 68,650 68,700 13,356 9,544 13,361 12,021 71,650 71,700 14,106 10,294 14,201 12,771 74,650 74,700 14,856 11,044 15,041 13,521 68,700 68,750 13,369 9,556 13,375 12,034 71,700 71,750 14,119 10,306 14,215 12,784 74,700 74,750 14,869 11,056 15,055 13,534 68,750 68,800 13,381 9,569 13,389 12,046 71,750 71,800 14,131 10,319 14,229 12,796 74,750 74,800 14,881 11,069 15,069 13,546 68,800 68,850 13,394 9,581 13,403 12,059 71,800 71,850 14,144 10,331 14,243 12,809 74,800 74,850 14,894 11,081 15,083 13,559 68,850 68,900 13,406 9,594 13,417 12,071 71,850 71,900 14,156 10,344 14,257 12,821 74,850 74,900 14,906 11,094 15,097 13,571 68,900 68,950 13,419 9,606 13,431 12,084 71,900 71,950 14,169 10,356 14,271 12,834 74,900 74,950 14,919 11,106 15,111 13,584 68,950 69,000 13,431 9,619 13,445 12,096 71,950 72,000 14,181 10,369 14,285 12,846 74,950 75,000 14,931 11,119 15,125 13,596 69,000 72,000 75,000 69,000 69,050 13,444 9,631 13,459 12,109 72,000 72,050 14,194 10,381 14,299 12,859 75,000 75,050 14,944 11,131 15,139 13,609 69,050 69,100 13,456 9,644 13,473 12,121 72,050 72,100 14,206 10,394 14,313 12,871 75,050 75,100 14,956 11,144 15,153 13,621 69,100 69,150 13,469 9,656 13,487 12,134 72,100 72,150 14,219 10,406 14,327 12,884 75,100 75,150 14,969 11,156 15,167 13,634 69,150 69,200 13,481 9,669 13,501 12,146 72,150 72,200 14,231 10,419 14,341 12,896 75,150 75,200 14,981 11,169 15,181 13,646 69,200 69,250 13,494 9,681 13,515 12,159 72,200 72,250 14,244 10,431 14,355 12,909 75,200 75,250 14,994 11,181 15,195 13,659 69,250 69,300 13,506 9,694 13,529 12,171 72,250 72,300 14,256 10,444 14,369 12,921 75,250 75,300 15,006 11,194 15,209 13,671 69,300 69,350 13,519 9,706 13,543 12,184 72,300 72,350 14,269 10,456 14,383 12,934 75,300 75,350 15,019 11,206 15,223 13,684 69,350 69,400 13,531 9,719 13,557 12,196 72,350 72,400 14,281 10,469 14,397 12,946 75,350 75,400 15,031 11,219 15,237 13,696 69,400 69,450 13,544 9,731 13,571 12,209 72,400 72,450 14,294 10,481 14,411 12,959 75,400 75,450 15,044 11,231 15,251 13,709 69,450 69,500 13,556 9,744 13,585 12,221 72,450 72,500 14,306 10,494 14,425 12,971 75,450 75,500 15,056 11,244 15,265 13,721 69,500 69,550 13,569 9,756 13,599 12,234 72,500 72,550 14,319 10,506 14,439 12,984 75,500 75,550 15,069 11,256 15,279 13,734 69,550 69,600 13,581 9,769 13,613 12,246 72,550 72,600 14,331 10,519 14,453 12,996 75,550 75,600 15,081 11,269 15,293 13,746 69,600 69,650 13,594 9,781 13,627 12,259 72,600 72,650 14,344 10,531 14,467 13,009 75,600 75,650 15,094 11,281 15,307 13,759 69,650 69,700 13,606 9,794 13,641 12,271 72,650 72,700 14,356 10,544 14,481 13,021 75,650 75,700 15,106 11,294 15,321 13,771 69,700 69,750 13,619 9,806 13,655 12,284 72,700 72,750 14,369 10,556 14,495 13,034 75,700 75,750 15,119 11,306 15,335 13,784 69,750 69,800 13,631 9,819 13,669 12,296 72,750 72,800 14,381 10,569 14,509 13,046 75,750 75,800 15,131 11,319 15,349 13,796 69,800 69,850 13,644 9,831 13,683 12,309 72,800 72,850 14,394 10,581 14,523 13,059 75,800 75,850 15,144 11,331 15,363 13,809 69,850 69,900 13,656 9,844 13,697 12,321 72,850 72,900 14,406 10,594 14,537 13,071 75,850 75,900 15,156 11,344 15,377 13,821 69,900 69,950 13,669 9,856 13,711 12,334 72,900 72,950 14,419 10,606 14,551 13,084 75,900 75,950 15,169 11,356 15,391 13,834 69,950 70,000 13,681 9,869 13,725 12,346 72,950 73,000 14,431 10,619 14,565 13,096 75,950 76,000 15,181 11,369 15,405 13,846 70,000 73,000 76,000 70,000 70,050 13,694 9,881 13,739 12,359 73,000 73,050 14,444 10,631 14,579 13,109 76,000 76,050 15,194 11,381 15,419 13,859 70,050 70,100 13,706 9,894 13,753 12,371 73,050 73,100 14,456 10,644 14,593 13,121 76,050 76,100 15,206 11,394 15,433 13,871 70,100 70,150 13,719 9,906 13,767 12,384 73,100 73,150 14,469 10,656 14,607 13,134 76,100 76,150 15,219 11,406 15,447 13,884 70,150 70,200 13,731 9,919 13,781 12,396 73,150 73,200 14,481 10,669 14,621 13,146 76,150 76,200 15,231 11,419 15,461 13,896 70,200 70,250 13,744 9,931 13,795 12,409 73,200 73,250 14,494 10,681 14,635 13,159 76,200 76,250 15,244 11,431 15,475 13,909 70,250 70,300 13,756 9,944 13,809 12,421 73,250 73,300 14,506 10,694 14,649 13,171 76,250 76,300 15,256 11,444 15,489 13,921 70,300 70,350 13,769 9,956 13,823 12,434 73,300 73,350 14,519 10,706 14,663 13,184 76,300 76,350 15,269 11,456 15,503 13,934 70,350 70,400 13,781 9,969 13,837 12,446 73,350 73,400 14,531 10,719 14,677 13,196 76,350 76,400 15,281 11,469 15,517 13,946 70,400 70,450 13,794 9,981 13,851 12,459 73,400 73,450 14,544 10,731 14,691 13,209 76,400 76,450 15,294 11,481 15,531 13,959 70,450 70,500 13,806 9,994 13,865 12,471 73,450 73,500 14,556 10,744 14,705 13,221 76,450 76,500 15,306 11,494 15,545 13,971 70,500 70,550 13,819 10,006 13,879 12,484 73,500 73,550 14,569 10,756 14,719 13,234 76,500 76,550 15,319 11,506 15,559 13,984 70,550 70,600 13,831 10,019 13,893 12,496 73,550 73,600 14,581 10,769 14,733 13,246 76,550 76,600 15,331 11,519 15,573 13,996 70,600 70,650 13,844 10,031 13,907 12,509 73,600 73,650 14,594 10,781 14,747 13,259 76,600 76,650 15,344 11,531 15,587 14,009 70,650 70,700 13,856 10,044 13,921 12,521 73,650 73,700 14,606 10,794 14,761 13,271 76,650 76,700 15,356 11,544 15,601 14,021 70,700 70,750 13,869 10,056 13,935 12,534 73,700 73,750 14,619 10,806 14,775 13,284 76,700 76,750 15,369 11,556 15,615 14,034 70,750 70,800 13,881 10,069 13,949 12,546 73,750 73,800 14,631 10,819 14,789 13,296 76,750 76,800 15,381 11,569 15,629 14,046 70,800 70,850 13,894 10,081 13,963 12,559 73,800 73,850 14,644 10,831 14,803 13,309 76,800 76,850 15,394 11,581 15,643 14,059 70,850 70,900 13,906 10,094 13,977 12,571 73,850 73,900 14,656 10,844 14,817 13,321 76,850 76,900 15,406 11,594 15,657 14,071 70,900 70,950 13,919 10,106 13,991 12,584 73,900 73,950 14,669 10,856 14,831 13,334 76,900 76,950 15,419 11,606 15,671 14,084 70,950 71,000 13,931 10,119 14,005 12,596 73,950 74,000 14,681 10,869 14,845 13,346 76,950 77,000 15,431 11,619 15,685 14,096 * This column must also be used by a qualifying widow(er). (Continued on page 86) - 85 -

(i1040gi)(page-86)Page 86#

2009 Tax Table–Continued If line 43 If line 43 If line 43 (taxable And you are— (taxable And you are— (taxable And you are— income) is— income) is— income) is— At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head least less filing filing of a least less filing filing of a least less filing filing of a than jointly sepa- house- than jointly sepa- house- than jointly sepa- house- * rately hold * rately hold * rately hold Your tax is— Your tax is— Your tax is— 77,000 80,000 83,000 77,000 77,050 15,444 11,631 15,699 14,109 80,000 80,050 16,194 12,381 16,539 14,859 83,000 83,050 16,967 13,131 17,379 15,609 77,050 77,100 15,456 11,644 15,713 14,121 80,050 80,100 16,206 12,394 16,553 14,871 83,050 83,100 16,981 13,144 17,393 15,621 77,100 77,150 15,469 11,656 15,727 14,134 80,100 80,150 16,219 12,406 16,567 14,884 83,100 83,150 16,995 13,156 17,407 15,634 77,150 77,200 15,481 11,669 15,741 14,146 80,150 80,200 16,231 12,419 16,581 14,896 83,150 83,200 17,009 13,169 17,421 15,646 77,200 77,250 15,494 11,681 15,755 14,159 80,200 80,250 16,244 12,431 16,595 14,909 83,200 83,250 17,023 13,181 17,435 15,659 77,250 77,300 15,506 11,694 15,769 14,171 80,250 80,300 16,256 12,444 16,609 14,921 83,250 83,300 17,037 13,194 17,449 15,671 77,300 77,350 15,519 11,706 15,783 14,184 80,300 80,350 16,269 12,456 16,623 14,934 83,300 83,350 17,051 13,206 17,463 15,684 77,350 77,400 15,531 11,719 15,797 14,196 80,350 80,400 16,281 12,469 16,637 14,946 83,350 83,400 17,065 13,219 17,477 15,696 77,400 77,450 15,544 11,731 15,811 14,209 80,400 80,450 16,294 12,481 16,651 14,959 83,400 83,450 17,079 13,231 17,491 15,709 77,450 77,500 15,556 11,744 15,825 14,221 80,450 80,500 16,306 12,494 16,665 14,971 83,450 83,500 17,093 13,244 17,505 15,721 77,500 77,550 15,569 11,756 15,839 14,234 80,500 80,550 16,319 12,506 16,679 14,984 83,500 83,550 17,107 13,256 17,519 15,734 77,550 77,600 15,581 11,769 15,853 14,246 80,550 80,600 16,331 12,519 16,693 14,996 83,550 83,600 17,121 13,269 17,533 15,746 77,600 77,650 15,594 11,781 15,867 14,259 80,600 80,650 16,344 12,531 16,707 15,009 83,600 83,650 17,135 13,281 17,547 15,759 77,650 77,700 15,606 11,794 15,881 14,271 80,650 80,700 16,356 12,544 16,721 15,021 83,650 83,700 17,149 13,294 17,561 15,771 77,700 77,750 15,619 11,806 15,895 14,284 80,700 80,750 16,369 12,556 16,735 15,034 83,700 83,750 17,163 13,306 17,575 15,784 77,750 77,800 15,631 11,819 15,909 14,296 80,750 80,800 16,381 12,569 16,749 15,046 83,750 83,800 17,177 13,319 17,589 15,796 77,800 77,850 15,644 11,831 15,923 14,309 80,800 80,850 16,394 12,581 16,763 15,059 83,800 83,850 17,191 13,331 17,603 15,809 77,850 77,900 15,656 11,844 15,937 14,321 80,850 80,900 16,406 12,594 16,777 15,071 83,850 83,900 17,205 13,344 17,617 15,821 77,900 77,950 15,669 11,856 15,951 14,334 80,900 80,950 16,419 12,606 16,791 15,084 83,900 83,950 17,219 13,356 17,631 15,834 77,950 78,000 15,681 11,869 15,965 14,346 80,950 81,000 16,431 12,619 16,805 15,096 83,950 84,000 17,233 13,369 17,645 15,846 78,000 81,000 84,000 78,000 78,050 15,694 11,881 15,979 14,359 81,000 81,050 16,444 12,631 16,819 15,109 84,000 84,050 17,247 13,381 17,659 15,859 78,050 78,100 15,706 11,894 15,993 14,371 81,050 81,100 16,456 12,644 16,833 15,121 84,050 84,100 17,261 13,394 17,673 15,871 78,100 78,150 15,719 11,906 16,007 14,384 81,100 81,150 16,469 12,656 16,847 15,134 84,100 84,150 17,275 13,406 17,687 15,884 78,150 78,200 15,731 11,919 16,021 14,396 81,150 81,200 16,481 12,669 16,861 15,146 84,150 84,200 17,289 13,419 17,701 15,896 78,200 78,250 15,744 11,931 16,035 14,409 81,200 81,250 16,494 12,681 16,875 15,159 84,200 84,250 17,303 13,431 17,715 15,909 78,250 78,300 15,756 11,944 16,049 14,421 81,250 81,300 16,506 12,694 16,889 15,171 84,250 84,300 17,317 13,444 17,729 15,921 78,300 78,350 15,769 11,956 16,063 14,434 81,300 81,350 16,519 12,706 16,903 15,184 84,300 84,350 17,331 13,456 17,743 15,934 78,350 78,400 15,781 11,969 16,077 14,446 81,350 81,400 16,531 12,719 16,917 15,196 84,350 84,400 17,345 13,469 17,757 15,946 78,400 78,450 15,794 11,981 16,091 14,459 81,400 81,450 16,544 12,731 16,931 15,209 84,400 84,450 17,359 13,481 17,771 15,959 78,450 78,500 15,806 11,994 16,105 14,471 81,450 81,500 16,556 12,744 16,945 15,221 84,450 84,500 17,373 13,494 17,785 15,971 78,500 78,550 15,819 12,006 16,119 14,484 81,500 81,550 16,569 12,756 16,959 15,234 84,500 84,550 17,387 13,506 17,799 15,984 78,550 78,600 15,831 12,019 16,133 14,496 81,550 81,600 16,581 12,769 16,973 15,246 84,550 84,600 17,401 13,519 17,813 15,996 78,600 78,650 15,844 12,031 16,147 14,509 81,600 81,650 16,594 12,781 16,987 15,259 84,600 84,650 17,415 13,531 17,827 16,009 78,650 78,700 15,856 12,044 16,161 14,521 81,650 81,700 16,606 12,794 17,001 15,271 84,650 84,700 17,429 13,544 17,841 16,021 78,700 78,750 15,869 12,056 16,175 14,534 81,700 81,750 16,619 12,806 17,015 15,284 84,700 84,750 17,443 13,556 17,855 16,034 78,750 78,800 15,881 12,069 16,189 14,546 81,750 81,800 16,631 12,819 17,029 15,296 84,750 84,800 17,457 13,569 17,869 16,046 78,800 78,850 15,894 12,081 16,203 14,559 81,800 81,850 16,644 12,831 17,043 15,309 84,800 84,850 17,471 13,581 17,883 16,059 78,850 78,900 15,906 12,094 16,217 14,571 81,850 81,900 16,656 12,844 17,057 15,321 84,850 84,900 17,485 13,594 17,897 16,071 78,900 78,950 15,919 12,106 16,231 14,584 81,900 81,950 16,669 12,856 17,071 15,334 84,900 84,950 17,499 13,606 17,911 16,084 78,950 79,000 15,931 12,119 16,245 14,596 81,950 82,000 16,681 12,869 17,085 15,346 84,950 85,000 17,513 13,619 17,925 16,096 79,000 82,000 85,000 79,000 79,050 15,944 12,131 16,259 14,609 82,000 82,050 16,694 12,881 17,099 15,359 85,000 85,050 17,527 13,631 17,939 16,109 79,050 79,100 15,956 12,144 16,273 14,621 82,050 82,100 16,706 12,894 17,113 15,371 85,050 85,100 17,541 13,644 17,953 16,121 79,100 79,150 15,969 12,156 16,287 14,634 82,100 82,150 16,719 12,906 17,127 15,384 85,100 85,150 17,555 13,656 17,967 16,134 79,150 79,200 15,981 12,169 16,301 14,646 82,150 82,200 16,731 12,919 17,141 15,396 85,150 85,200 17,569 13,669 17,981 16,146 79,200 79,250 15,994 12,181 16,315 14,659 82,200 82,250 16,744 12,931 17,155 15,409 85,200 85,250 17,583 13,681 17,995 16,159 79,250 79,300 16,006 12,194 16,329 14,671 82,250 82,300 16,757 12,944 17,169 15,421 85,250 85,300 17,597 13,694 18,009 16,171 79,300 79,350 16,019 12,206 16,343 14,684 82,300 82,350 16,771 12,956 17,183 15,434 85,300 85,350 17,611 13,706 18,023 16,184 79,350 79,400 16,031 12,219 16,357 14,696 82,350 82,400 16,785 12,969 17,197 15,446 85,350 85,400 17,625 13,719 18,037 16,196 79,400 79,450 16,044 12,231 16,371 14,709 82,400 82,450 16,799 12,981 17,211 15,459 85,400 85,450 17,639 13,731 18,051 16,209 79,450 79,500 16,056 12,244 16,385 14,721 82,450 82,500 16,813 12,994 17,225 15,471 85,450 85,500 17,653 13,744 18,065 16,221 79,500 79,550 16,069 12,256 16,399 14,734 82,500 82,550 16,827 13,006 17,239 15,484 85,500 85,550 17,667 13,756 18,079 16,234 79,550 79,600 16,081 12,269 16,413 14,746 82,550 82,600 16,841 13,019 17,253 15,496 85,550 85,600 17,681 13,769 18,093 16,246 79,600 79,650 16,094 12,281 16,427 14,759 82,600 82,650 16,855 13,031 17,267 15,509 85,600 85,650 17,695 13,781 18,107 16,259 79,650 79,700 16,106 12,294 16,441 14,771 82,650 82,700 16,869 13,044 17,281 15,521 85,650 85,700 17,709 13,794 18,121 16,271 79,700 79,750 16,119 12,306 16,455 14,784 82,700 82,750 16,883 13,056 17,295 15,534 85,700 85,750 17,723 13,806 18,135 16,284 79,750 79,800 16,131 12,319 16,469 14,796 82,750 82,800 16,897 13,069 17,309 15,546 85,750 85,800 17,737 13,819 18,149 16,296 79,800 79,850 16,144 12,331 16,483 14,809 82,800 82,850 16,911 13,081 17,323 15,559 85,800 85,850 17,751 13,831 18,163 16,309 79,850 79,900 16,156 12,344 16,497 14,821 82,850 82,900 16,925 13,094 17,337 15,571 85,850 85,900 17,765 13,844 18,177 16,321 79,900 79,950 16,169 12,356 16,511 14,834 82,900 82,950 16,939 13,106 17,351 15,584 85,900 85,950 17,779 13,856 18,191 16,334 79,950 80,000 16,181 12,369 16,525 14,846 82,950 83,000 16,953 13,119 17,365 15,596 85,950 86,000 17,793 13,869 18,205 16,346 * This column must also be used by a qualifying widow(er). (Continued on page 87) - 86 -

(i1040gi)(page-87)Page 87#

2009 Tax Table–Continued If line 43 If line 43 If line 43 (taxable And you are— (taxable And you are— (taxable And you are— income) is— income) is— income) is— At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head least less filing filing of a least less filing filing of a least less filing filing of a than jointly sepa- house- than jointly sepa- house- than jointly sepa- house- * rately hold * rately hold * rately hold Your tax is— Your tax is— Your tax is— 86,000 89,000 92,000 86,000 86,050 17,807 13,881 18,219 16,359 89,000 89,050 18,647 14,631 19,059 17,109 92,000 92,050 19,487 15,381 19,899 17,859 86,050 86,100 17,821 13,894 18,233 16,371 89,050 89,100 18,661 14,644 19,073 17,121 92,050 92,100 19,501 15,394 19,913 17,871 86,100 86,150 17,835 13,906 18,247 16,384 89,100 89,150 18,675 14,656 19,087 17,134 92,100 92,150 19,515 15,406 19,927 17,884 86,150 86,200 17,849 13,919 18,261 16,396 89,150 89,200 18,689 14,669 19,101 17,146 92,150 92,200 19,529 15,419 19,941 17,896 86,200 86,250 17,863 13,931 18,275 16,409 89,200 89,250 18,703 14,681 19,115 17,159 92,200 92,250 19,543 15,431 19,955 17,909 86,250 86,300 17,877 13,944 18,289 16,421 89,250 89,300 18,717 14,694 19,129 17,171 92,250 92,300 19,557 15,444 19,969 17,921 86,300 86,350 17,891 13,956 18,303 16,434 89,300 89,350 18,731 14,706 19,143 17,184 92,300 92,350 19,571 15,456 19,983 17,934 86,350 86,400 17,905 13,969 18,317 16,446 89,350 89,400 18,745 14,719 19,157 17,196 92,350 92,400 19,585 15,469 19,997 17,946 86,400 86,450 17,919 13,981 18,331 16,459 89,400 89,450 18,759 14,731 19,171 17,209 92,400 92,450 19,599 15,481 20,011 17,959 86,450 86,500 17,933 13,994 18,345 16,471 89,450 89,500 18,773 14,744 19,185 17,221 92,450 92,500 19,613 15,494 20,025 17,971 86,500 86,550 17,947 14,006 18,359 16,484 89,500 89,550 18,787 14,756 19,199 17,234 92,500 92,550 19,627 15,506 20,039 17,984 86,550 86,600 17,961 14,019 18,373 16,496 89,550 89,600 18,801 14,769 19,213 17,246 92,550 92,600 19,641 15,519 20,053 17,996 86,600 86,650 17,975 14,031 18,387 16,509 89,600 89,650 18,815 14,781 19,227 17,259 92,600 92,650 19,655 15,531 20,067 18,009 86,650 86,700 17,989 14,044 18,401 16,521 89,650 89,700 18,829 14,794 19,241 17,271 92,650 92,700 19,669 15,544 20,081 18,021 86,700 86,750 18,003 14,056 18,415 16,534 89,700 89,750 18,843 14,806 19,255 17,284 92,700 92,750 19,683 15,556 20,095 18,034 86,750 86,800 18,017 14,069 18,429 16,546 89,750 89,800 18,857 14,819 19,269 17,296 92,750 92,800 19,697 15,569 20,109 18,046 86,800 86,850 18,031 14,081 18,443 16,559 89,800 89,850 18,871 14,831 19,283 17,309 92,800 92,850 19,711 15,581 20,123 18,059 86,850 86,900 18,045 14,094 18,457 16,571 89,850 89,900 18,885 14,844 19,297 17,321 92,850 92,900 19,725 15,594 20,137 18,071 86,900 86,950 18,059 14,106 18,471 16,584 89,900 89,950 18,899 14,856 19,311 17,334 92,900 92,950 19,739 15,606 20,151 18,084 86,950 87,000 18,073 14,119 18,485 16,596 89,950 90,000 18,913 14,869 19,325 17,346 92,950 93,000 19,753 15,619 20,165 18,096 87,000 90,000 93,000 87,000 87,050 18,087 14,131 18,499 16,609 90,000 90,050 18,927 14,881 19,339 17,359 93,000 93,050 19,767 15,631 20,179 18,109 87,050 87,100 18,101 14,144 18,513 16,621 90,050 90,100 18,941 14,894 19,353 17,371 93,050 93,100 19,781 15,644 20,193 18,121 87,100 87,150 18,115 14,156 18,527 16,634 90,100 90,150 18,955 14,906 19,367 17,384 93,100 93,150 19,795 15,656 20,207 18,134 87,150 87,200 18,129 14,169 18,541 16,646 90,150 90,200 18,969 14,919 19,381 17,396 93,150 93,200 19,809 15,669 20,221 18,146 87,200 87,250 18,143 14,181 18,555 16,659 90,200 90,250 18,983 14,931 19,395 17,409 93,200 93,250 19,823 15,681 20,235 18,159 87,250 87,300 18,157 14,194 18,569 16,671 90,250 90,300 18,997 14,944 19,409 17,421 93,250 93,300 19,837 15,694 20,249 18,171 87,300 87,350 18,171 14,206 18,583 16,684 90,300 90,350 19,011 14,956 19,423 17,434 93,300 93,350 19,851 15,706 20,263 18,184 87,350 87,400 18,185 14,219 18,597 16,696 90,350 90,400 19,025 14,969 19,437 17,446 93,350 93,400 19,865 15,719 20,277 18,196 87,400 87,450 18,199 14,231 18,611 16,709 90,400 90,450 19,039 14,981 19,451 17,459 93,400 93,450 19,879 15,731 20,291 18,209 87,450 87,500 18,213 14,244 18,625 16,721 90,450 90,500 19,053 14,994 19,465 17,471 93,450 93,500 19,893 15,744 20,305 18,221 87,500 87,550 18,227 14,256 18,639 16,734 90,500 90,550 19,067 15,006 19,479 17,484 93,500 93,550 19,907 15,756 20,319 18,234 87,550 87,600 18,241 14,269 18,653 16,746 90,550 90,600 19,081 15,019 19,493 17,496 93,550 93,600 19,921 15,769 20,333 18,246 87,600 87,650 18,255 14,281 18,667 16,759 90,600 90,650 19,095 15,031 19,507 17,509 93,600 93,650 19,935 15,781 20,347 18,259 87,650 87,700 18,269 14,294 18,681 16,771 90,650 90,700 19,109 15,044 19,521 17,521 93,650 93,700 19,949 15,794 20,361 18,271 87,700 87,750 18,283 14,306 18,695 16,784 90,700 90,750 19,123 15,056 19,535 17,534 93,700 93,750 19,963 15,806 20,375 18,284 87,750 87,800 18,297 14,319 18,709 16,796 90,750 90,800 19,137 15,069 19,549 17,546 93,750 93,800 19,977 15,819 20,389 18,296 87,800 87,850 18,311 14,331 18,723 16,809 90,800 90,850 19,151 15,081 19,563 17,559 93,800 93,850 19,991 15,831 20,403 18,309 87,850 87,900 18,325 14,344 18,737 16,821 90,850 90,900 19,165 15,094 19,577 17,571 93,850 93,900 20,005 15,844 20,417 18,321 87,900 87,950 18,339 14,356 18,751 16,834 90,900 90,950 19,179 15,106 19,591 17,584 93,900 93,950 20,019 15,856 20,431 18,334 87,950 88,000 18,353 14,369 18,765 16,846 90,950 91,000 19,193 15,119 19,605 17,596 93,950 94,000 20,033 15,869 20,445 18,346 88,000 91,000 94,000 88,000 88,050 18,367 14,381 18,779 16,859 91,000 91,050 19,207 15,131 19,619 17,609 94,000 94,050 20,047 15,881 20,459 18,359 88,050 88,100 18,381 14,394 18,793 16,871 91,050 91,100 19,221 15,144 19,633 17,621 94,050 94,100 20,061 15,894 20,473 18,371 88,100 88,150 18,395 14,406 18,807 16,884 91,100 91,150 19,235 15,156 19,647 17,634 94,100 94,150 20,075 15,906 20,487 18,384 88,150 88,200 18,409 14,419 18,821 16,896 91,150 91,200 19,249 15,169 19,661 17,646 94,150 94,200 20,089 15,919 20,501 18,396 88,200 88,250 18,423 14,431 18,835 16,909 91,200 91,250 19,263 15,181 19,675 17,659 94,200 94,250 20,103 15,931 20,515 18,409 88,250 88,300 18,437 14,444 18,849 16,921 91,250 91,300 19,277 15,194 19,689 17,671 94,250 94,300 20,117 15,944 20,529 18,421 88,300 88,350 18,451 14,456 18,863 16,934 91,300 91,350 19,291 15,206 19,703 17,684 94,300 94,350 20,131 15,956 20,543 18,434 88,350 88,400 18,465 14,469 18,877 16,946 91,350 91,400 19,305 15,219 19,717 17,696 94,350 94,400 20,145 15,969 20,557 18,446 88,400 88,450 18,479 14,481 18,891 16,959 91,400 91,450 19,319 15,231 19,731 17,709 94,400 94,450 20,159 15,981 20,571 18,459 88,450 88,500 18,493 14,494 18,905 16,971 91,450 91,500 19,333 15,244 19,745 17,721 94,450 94,500 20,173 15,994 20,585 18,471 88,500 88,550 18,507 14,506 18,919 16,984 91,500 91,550 19,347 15,256 19,759 17,734 94,500 94,550 20,187 16,006 20,599 18,484 88,550 88,600 18,521 14,519 18,933 16,996 91,550 91,600 19,361 15,269 19,773 17,746 94,550 94,600 20,201 16,019 20,613 18,496 88,600 88,650 18,535 14,531 18,947 17,009 91,600 91,650 19,375 15,281 19,787 17,759 94,600 94,650 20,215 16,031 20,627 18,509 88,650 88,700 18,549 14,544 18,961 17,021 91,650 91,700 19,389 15,294 19,801 17,771 94,650 94,700 20,229 16,044 20,641 18,521 88,700 88,750 18,563 14,556 18,975 17,034 91,700 91,750 19,403 15,306 19,815 17,784 94,700 94,750 20,243 16,056 20,655 18,534 88,750 88,800 18,577 14,569 18,989 17,046 91,750 91,800 19,417 15,319 19,829 17,796 94,750 94,800 20,257 16,069 20,669 18,546 88,800 88,850 18,591 14,581 19,003 17,059 91,800 91,850 19,431 15,331 19,843 17,809 94,800 94,850 20,271 16,081 20,683 18,559 88,850 88,900 18,605 14,594 19,017 17,071 91,850 91,900 19,445 15,344 19,857 17,821 94,850 94,900 20,285 16,094 20,697 18,571 88,900 88,950 18,619 14,606 19,031 17,084 91,900 91,950 19,459 15,356 19,871 17,834 94,900 94,950 20,299 16,106 20,711 18,584 88,950 89,000 18,633 14,619 19,045 17,096 91,950 92,000 19,473 15,369 19,885 17,846 94,950 95,000 20,313 16,119 20,725 18,596 * This column must also be used by a qualifying widow(er). (Continued on page 88) - 87 -

(i1040gi)(page-88)Page 88#

(i1040gi)(page-89)Page 89#

2009 Tax Computation Worksheet—Line 44 See the instructions for line 44 that begin on page 37 to see if you must use the worksheet below to figure your tax. CAUTION ! Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the form or worksheet that you are completing. Section A—Use if your filing status is Single. Complete the row below that applies to you. Tax. (a) (b) (c) (d) Subtract (d) from (c). Taxable income. Enter the amount from line Multiplication Multiply Subtraction Enter the result here and If line 43 is— 43 amount (a) by (b) amount on Form 1040, line 44 At least $100,000 but not over $171,550 $ × 28% (.28) $ $ 6,280.00 $ Over $171,550 but not over $372,950 $ × 33% (.33) $ $ 14,857.50 $ Over $372,950 $ × 35% (.35) $ $22,316.50 $ Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies to you. Tax. (a) (b) (c) (d) Subtract (d) from (c). Taxable income. Enter the amount from line Multiplication Multiply Subtraction Enter the result here and If line 43 is— 43 amount (a) by (b) amount on Form 1040, line 44 At least $100,000 but not over $137,050 $ × 25% (.25) $ $ 7,625.00 $ Over $137,050 but not over $208,850 $ × 28% (.28) $ $ 11,736.50 $ Over $208,850 but not over $372,950 $ × 33% (.33) $ $ 22,179.00 $ Over $372,950 $ × 35% (.35) $ $ 29,638.00 $ Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you. Tax. (a) (b) (c) (d) Subtract (d) from (c). Taxable income. Enter the amount from line Multiplication Multiply Subtraction Enter the result here and If line 43 is— 43 amount (a) by (b) amount on Form 1040, line 44 At least $100,000 but not over $104,425 $ × 28% (.28) $ $ 5,868.25 $ Over $104,425 but not over $186,475 $ × 33% (.33) $ $ 11,089.50 $ Over $186,475 $ × 35% (.35) $ $ 14,819.00 $ Section D—Use if your filing status is Head of household. Complete the row below that applies to you. Tax. (a) (b) (c) (d) Subtract (d) from (c). Taxable income. Enter the amount from line Multiplication Multiply Subtraction Enter the result here and If line 43 is— 43 amount (a) by (b) amount on Form 1040, line 44 At least $100,000 but not over $117,450 $ × 25% (.25) $ $ 5,147.50 $ Over $117,450 but not over $190,200 $ × 28% (.28) $ $ 8,671.00 $ Over $190,200 but not over $372,950 $ × 33% (.33) $ $ 18,181.00 $ Over $372,950 $ × 35% (.35) $ $ 25,640.00 $ - 89 - Need more information or forms? See page 96.

(i1040gi)(page-90)Page 90#

General Information the required information on your payment. from your 2010 pay. For details on how to How To Avoid Common See the instructions for line 75 on page 74 complete Form W-4, see Pub. 919. If you for details. have pension or annuity income, use Form Mistakes W-4P. If you receive certain government • Do not file more than one original re- Mistakes can delay your refund or result in payments (such as unemployment compen- turn for the same year, even if you have not notices being sent to you. sation or social security benefits), you can gotten your refund or have not heard from have tax withheld from those payments by • Make sure you entered the correct the IRS since you filed. Filing more than giving the payer Form W-4V. name and social security number (SSN) for one original return for the same year, or each dependent you claim on line 6c. sending in more than one copy of the same You can use the IRS Withhold- Check that each dependent’s name and return (unless we ask you to do so), could ing Calculator at www.irs.gov/ SSN agrees with his or her social security delay your refund. individuals, instead of Pub. 919 card. For each child under age 17 who is a TIP or the worksheets included with qualifying child for the child tax credit, Form W-4 or W-4P, to determine whether make sure you checked the box in line 6c, What Are Your Rights you need to have your withholding in- column (4). creased or decreased. • Check your math, especially for the as a Taxpayer? child tax credit, earned income credit In general, you do not have to make You have the right to be treated fairly, pro- (EIC), taxable social security benefits, total estimated tax payments if you expect that fessionally, promptly, and courteously by income, itemized deductions or standard your 2010 Form 1040 will show a tax re- IRS employees. Our goal at the IRS is to deduction, deduction for exemptions, tax- fund or a tax balance due of less than protect your rights so that you will have the able income, total tax, federal income tax $1,000. If your total estimated tax for 2010 highest confidence in the integrity, effi- withheld, and refund or amount you owe. is $1,000 or more, see Form 1040-ES. It ciency, and fairness of our tax system. To has a worksheet you can use to see if you • Be sure you used the correct method ensure that you always receive such treat- have to make estimated tax payments. For to figure your tax. See the instructions for ment, you should know about the many more details, see Pub. 505. line 44 that begin on page 37. rights you have at each step of the tax pro- • Be sure to enter your SSN in the space cess. For details, see Pub. 1. provided on page 1 of Form 1040. If you are married filing a joint or separate return, Do Both the Name and also enter your spouse’s SSN. Be sure to Innocent Spouse Relief SSN on Your Tax enter your SSN in the space next to your name. Check that your name and SSN Generally, both you and your spouse are Forms Agree With Your agree with your social security card. each responsible for paying the full amount of tax, interest, and penalties on your joint Social Security Card? • Make sure your name and address are return. However, you may qualify for relief correct on the peel-off label. If not, enter If not, certain deductions and credits may from liability for tax on a joint return if (a) the correct information. If you did not get a be reduced or disallowed, your refund may there is an understatement of tax because peel-off label, enter your (and your be delayed, and you may not receive credit your spouse omitted income or claimed spouse’s) name in the same order as shown for your social security earnings. If your false deductions or credits, (b) you are di- on your last return. Form W-2 shows an incorrect SSN or vorced, separated, or no longer living with • If you live in an apartment, be sure to name, notify your employer or the form-is- your spouse, or (c) given all the facts and include your apartment number in your ad- suing agent as soon as possible to make circumstances, it would not be fair to hold dress. sure your earnings are credited to your so- you liable for the tax. You may also qualify cial security record. If the name or SSN on • If you are taking the standard deduc- for relief if you were a married resident of a your social security card is incorrect, call tion and you checked any box on line 39a, community property state but did not file a the Social Security Administration at 39b, or 40b or you (or your spouse if filing joint return and are now liable for an un- 1-800-772-1213. jointly) can be claimed as a dependent on derpaid or understated tax. To request re- someone else’s 2009 return, see pages 35 lief, you generally must file Form 8857 no and 36 to be sure you entered the correct later than 2 years after the date on which amount on line 40a. the IRS first attempted to collect the tax Secure Your Tax • If you received capital gain distribu- from you. For more information, see Pub. Records from Identity tions but were not required to file Schedule 971 and Form 8857 or you can call the D, make sure you checked the box on line Innocent Spouse office toll-free at Theft 13. 1-866-897-4270. Identity theft occurs when someone uses • If you are taking the EIC, be sure you your personal information such as your used the correct column of the EIC Table name, social security number (SSN), or for your filing status and the number of Income Tax other identifying information, without your children you have. permission, to commit fraud or other Withholding and • Remember to sign and date Form crimes. An identity thief may use your SSN 1040 and enter your occupation(s). to get a job or may file a tax return using Estimated Tax • Attach your Form(s) W-2 and other your SSN to receive a refund. Payments for 2010 required forms and schedules. Put all forms To reduce your risk: and schedules in the proper order. See As- If the amount you owe or the amount you semble Your Return on page 76. • Protect your SSN, overpaid is large, you may want to file a • If you owe tax and are paying by new Form W-4 with your employer to • Ensure your employer is protecting check or money order, be sure to include all change the amount of income tax withheld your SSN, and - 90 -

(i1040gi)(page-91)Page 91#

• Be careful when choosing a tax you file. Do not add your gift to any tax you across the top of the return. If this informa- preparer. tion is not provided, it may delay the may owe. See page 74 for details on how to processing of the return. pay any tax you owe. If your tax records are affected by iden- tity theft and you receive a notice from the If your spouse died in 2009 and you did You may be able to deduct this IRS, respond right away to the name and not remarry in 2009, or if your spouse died gift on your 2010 tax return. phone number printed on the IRS notice or in 2010 before filing a return for 2009, you letter. TIP can file a joint return. A joint return should If your tax records are not currently af- show your spouse’s 2009 income before fected by identity theft but you think you death and your income for all of 2009. are at risk due to a lost or stolen purse or Enter “Filing as surviving spouse” in the How Long Should wallet, questionable credit card activity or area where you sign the return. If someone credit report, etc., contact the IRS Identity else is the personal representative, he or she Records Be Kept? Theft Hotline at 1-800-908-4490 or submit must also sign. Form 14039. Keep a copy of your tax return, worksheets The surviving spouse or personal repre- you used, and records of all items appear- For more information, see Pub. 4535. sentative should promptly notify all payers ing on it (such as Forms W-2 and 1099) Victims of identity theft who are exper- of income, including financial institutions, until the statute of limitations runs out for iencing economic harm or a systemic prob- of the taxpayer’s death. This will ensure the that return. Usually, this is 3 years from the lem, or are seeking help in resolving tax proper reporting of income earned by the date the return was due or filed or 2 years problems that have not been resolved taxpayer’s estate or heirs. A deceased from the date the tax was paid, whichever is through normal channels, may be eligible taxpayer’s social security number should later. You should keep some records for Taxpayer Advocate Service (TAS) as- not be used for tax years after the year of longer. For example, keep property records sistance. You can reach TAS by calling the death, except for estate tax return purposes. (including those on your home) as long as National Taxpayer Advocate helpline at they are needed to figure the basis of the 1 - 8 7 7 - 7 7 7 - 4 7 7 8 o r T T Y / T D D original or replacement property. For more Claiming a Refund for a 1-800-829-4059. details, see Pub. 552. Deceased Taxpayer Protect yourself from suspicious emails or If you are filing a joint return as a surviving phishing schemes. Phishing is the creation spouse, you only need to file the tax return and use of email and websites designed to Amended Return to claim the refund. If you are a court-ap- mimic legitimate business emails and web- pointed representative, file the return and sites. The most common form is the act of File Form 1040X to change a return you attach a copy of the certificate that shows sending an email to a user falsely claiming already filed. Generally, Form 1040X must your appointment. All other filers request- to be an established legitimate enterprise in be filed within 3 years after the date the ing the deceased taxpayer’s refund must an attempt to scam the user into surrender- original return was filed or within 2 years file the return and attach Form 1310. ing private information that will be used for after the date the tax was paid, whichever is identity theft. later. But you may have more time to file For more details, use TeleTax topic 356 Form 1040X if you live in a federally de- The IRS does not initiate contacts with (see page 94) or see Pub. 559. clared disaster area or you are physically or taxpayers via emails. Also, the IRS does mentally unable to manage your financial not request detailed personal information affairs. See Pub. 556 for details. through email or ask taxpayers for the PIN Past Due Returns numbers, passwords, or similar secret ac- cess information for their credit card, bank, The integrity of our tax system and or other financial accounts. well-being of our country depend, to a large Need a Copy of Your degree, on the timely filing and payment of If you receive an unsolicited email Tax Return? taxes by each individual, family, and busi- claiming to be from the IRS, forward the ness in this country. Those choosing not to message to phishing@irs.gov. You may If you need a copy of your tax return, use file and pay their fair share increase the also report misuse of the IRS name, logo, Form 4506. There is a $57 fee (subject to burden on the rest of us to support our forms, or other IRS property to the Trea- change) for each return requested. If your schools, maintain and repair roadways, and sury Inspector General for Tax Administra- main home, principal place of business, or the many other ways our tax dollars help to tion toll-free at 1-800-366-4484. You can tax records are located in a federally de- make life easier for all citizens. forward suspicious emails to the Federal clared disaster area, this fee will be waived. Trade Commission at spam@uce.gov or If you want a free transcript of your tax Some people don’t know they should contact them at www.ftc.gov/idtheft or return or account, use Form 4506-T or call file a tax return; some don’t file because 1-877-IDTHEFT (1-877-438-4338). us. See page 95 for the number. they expect a refund; and some don’t file Visit the IRS website at www.irs.gov to because they owe taxes. Encourage your learn more about identity theft and how to family, neighbors, friends, and coworkers reduce your risk. to do their fair share by filing their federal Death of a Taxpayer tax returns and paying any tax due on time. If a taxpayer died before filing a return for 2009, the taxpayer’s spouse or personal If you or someone you know needs to How Do You Make a representative may have to file and sign a file past due tax returns, use TeleTax topic return for that taxpayer. A personal repre- 153 (see page 93) or visit www.irs.gov and Gift To Reduce Debt sentative can be an executor, administrator, click on “Individuals” for help in filing Held By the Public? or anyone who is in charge of the deceased those returns. Send the return to the address taxpayer’s property. If the deceased tax- If you wish to do so, make a check payable that applies to you in the latest Form 1040 payer did not have to file a return but had to “Bureau of the Public Debt.” You can instruction booklet. For example, if you are tax withheld, a return must be filed to get a send it to: Bureau of the Public Debt, De- filing a 2006 return in 2010, use the address refund. The person who files the return partment G, P.O. Box 2188, Parkersburg, in this booklet. However, if you got an IRS must enter “Deceased,” the deceased WV 26106-2188. Or you can enclose the notice, mail the return to the address in the taxpayer’s name, and the date of death check with your income tax return when notice. - 91 -

(i1040gi)(page-92)Page 92#

1099, and 1098 for 2009, and any other plicated, we will do it for you if you want. Other Ways To Get information about your 2009 income and We will send you a bill for any amount due. expenses. Help If you include interest or penalties (other than the estimated tax penalty) with Everyday Tax Solutions Send Your Written Tax your payment, identify and enter the You can get face-to-face help solving tax Questions to the IRS amount in the bottom margin of Form problems every business day in IRS Tax- 1040, page 2. Do not include interest or You should get an answer in about 30 days. payer Assistance Centers. An employee penalties (other than the estimated tax pen- For the mailing address, call us at can explain IRS letters, request adjustments alty) in the amount you owe on line 75. 1-800-829-1040 (hearing impaired custom- to your account, or help you set up a pay- ers with access to TTY/TDD equipment ment plan. Call your local Taxpayer Assis- may call 1-800-829-4059). Do not send Interest tance Center for an appointment. To find questions with your return. the number, go to We will charge you interest on taxes not www.irs.gov/localcontacts or look in the paid by their due date, even if an extension Research Your Tax phone book under “United States Govern- of time to file is granted. We will also ment, Internal Revenue Service.” charge you interest on penalties imposed Questions Online for failure to file, negligence, fraud, sub- You can find answers to many of your tax stantial valuation misstatements, substan- Online Services questions online in several ways by acces- tial understatements of tax, and reportable sing the IRS website at www.irs.gov/help If you subscribe to an online service, ask transaction understatements. Interest is and then clicking on “Help With Tax Ques- about online filing or tax information. charged on the penalty from the due date of tions.” Here are some of the methods you the return (including extensions). may want to try. Help for People With • Frequently asked questions. This sec- Disabilities Penalties tion contains an extensive list of questions Telephone help is available using TTY/ Late filing. If you do not file your return and answers. You can select your question T D D e q u i p m e n t b y c a l l i n g by the due date (including extensions), the by category or keyword. 1-800-829-4059. Braille materials are penalty is usually 5% of the amount due for • Tax trails. This is an interactive sec- available at libraries that have special serv- each month or part of a month your return tion which asks questions you can answer ices for people with disabilities. is late, unless you have a reasonable expla- by selecting “Yes” or “No.” nation. If you do, attach it to your return. • Tax topics. This is an online version The penalty can be as much as 25% of the Tax Services in Other of the TeleTax topics listed on pages 93 and tax due. The penalty is 15% per month, up Languages 94. to a maximum of 75%, if the failure to file To better serve taxpayers whose native lan- is fraudulent. If your return is more than 60 guage is not English, we have products and Free Help With Your Return days late, the minimum penalty will be services in various languages. $135 or the amount of any tax you owe, Free help in preparing your return is avail- whichever is smaller. able nationwide from IRS-sponsored vol- For Spanish speaking taxpayers, we unteers. These volunteers are trained and have: Late payment of tax. If you pay your taxes certified to prepare federal income tax re- • Spanish Publication 17, El Impuesto late, the penalty is usually 1⁄2 of 1% of the turns by passing an IRS test. The Volunteer Federal sobre los Ingresos, and unpaid amount for each month or part of a Income Tax Assistance (VITA) program is • The Espanol website, www.irs.gov/ month the tax is not paid. The penalty can designed to help low-income taxpayers. espanol. be as much as 25% of the unpaid amount. It The Tax Counseling for the Elderly (TCE) applies to any unpaid tax on the return. This program is designed to assist taxpayers age We also offer a Basic Tax Responsibili- penalty is in addition to interest charges on 60 or older with their tax return prepara- ties CD/DVD in the following languages. late payments. tion. VITA/TCE tax preparation sites must • Spanish. adhere to strict quality standards necessary Frivolous return. In addition to any other to prepare accurate returns. Free electronic • Chinese. penalties, the law imposes a penalty of filing is offered by IRS authorized e-file • Vietnamese. $5,000 for filing a frivolous return. A frivo- providers at many of the VITA/TCE loca- • Korean. lous return is one that does not contain in- tions nationwide. Volunteers will help you • Russian. formation needed to figure the correct tax with claiming the credits and deductions To get a copy of this CD/DVD, call the or shows a substantially incorrect tax be- you may be entitled to. If you are a member National Distribution Center at cause you take a frivolous position or de- of the military, you can also get assistance 1-800-829-3676 and ask for Pub. 4580 in sire to delay or interfere with the tax laws. on military tax benefits, such as combat your language. This includes altering or striking out the zone tax benefits, at an office within your preprinted language above the space where installation. For more information on these you sign. For a list of positions identified as The IRS Taxpayer Assistance programs, go to www.irs.gov and enter frivolous, see Notice 2008-14, 2008-4 Centers provide over-the-phone keyword “VITA” in the upper right corner. I.R.B. 310, available at interpreter assistance in more Or, call us at 1-800-829-1040. To find the TIP www.irs.gov/irb/2008-04_IRB/ar12.html. than 170 different languages. nearest AARP Tax-Aide site, visit AARP’s To find the number, see Everyday Tax So- website at www.aarp.org/money/taxaide or lutions above. call 1-888-227-7669. Other. Other penalties can be imposed for negligence, substantial understatement of When you go for help, take proof of tax, reportable transaction understatements, identity and social security numbers (or in- filing an erroneous refund claim, and fraud. Interest and Penalties dividual taxpayer identification numbers) Criminal penalties may be imposed for for your spouse, your dependents, and You do not have to figure the amount of willful failure to file, tax evasion, or mak- yourself. Take a copy of your 2008 tax any interest or penalties you may owe. Be- ing a false statement. See Pub. 17 for de- return (if available), all your Forms W-2, cause figuring these amounts can be com- tails on some of these penalties. - 92 -

(i1040gi)(page-93)Page 93#

Refund Information Go to www.irs.gov and click on If you do not have Internet access, call: You can go Where’s My Refund. Have a • 1-800-829-1954 during the hours o n l i n e t o copy of your tax return handy. shown on page 95, or check the sta- You will need to provide the tus of your refund 72 hours after IRS ac- • 1-800-829-4477 24 hours a day, 7 following information from your return: knowledges receipt of your e-filed return, days a week, for automated refund infor- or 3 to 4 weeks after you mail a paper • Your social security number (or indi- mation. return. But if you filed Form 8379 with vidual taxpayer identification number), your return, allow 14 weeks (11 weeks if Do not send in a copy of your return • Your filing status, and you filed electronically) before checking unless asked to do so. • The exact whole dollar amount of your refund status. your refund. To get a refund, you generally must file your return within 3 years from the date the Refunds are sent out weekly on return was due (including extensions). Fridays. If you check the status of your refund and are not given TIP Refund information also is available in the date it will be issued, please Spanish at www.irs.gov/espanol and the wait until the next week before checking back. phone numbers listed above. What Is TeleTax? Recorded Tax Information Topics by Internet Recorded tax information is available 24 TeleTax topics are also available through hours a day, 7 days a week. Select the num- the IRS website at www.irs.gov. ber of the topic you want to hear. Then, call 1-800-829-4477. Have paper and pencil handy to take notes. Topic Topic TeleTax Topics No. Subject No. Subject 154 Forms W-2 and Form 205 Innocent spouse relief (and All topics are available in Spanish. 1099-R—What to do if not separation of liability and equitable Topic received relief) No. Subject 155 Forms and publications—How to 206 Dishonored payments order Alternative Filing Methods 156 Copy of your tax return—How to IRS Help Available get one 253 Substitute tax forms 157 Change of address—How to notify 254 How to choose a paid tax preparer 101 IRS services—Volunteer tax IRS 255 Self-select PIN signature method for assistance, toll-free telephone, 158 Ensuring proper credit of payments online registration walk-in assistance, and outreach 159 Prior year(s) Form W-2—How to programs General Information get a copy of 102 Tax assistance for individuals with 160 Form 1099-A (Acquisition or disabilities and the hearing impaired 301 When, where, and how to file Abandonment of Secured Property) 103 Tax help for small businesses and 303 Checklist of common errors when and Form 1099-C (Cancellation of self-employed preparing your tax return Debt) 104 Taxpayer Advocate Service—Help 304 Extension of time to file your tax for problem situations return Collection 105 Armed Forces tax information 305 Recordkeeping 201 The collection process 107 Tax relief in disaster situations 306 Penalty for underpayment of 202 Tax payment options estimated tax 203 Failure to pay child support and 307 Backup withholding IRS Procedures federal nontax and state income tax 308 Amended returns obligations 151 Your appeal rights 309 Roth IRA contributions 204 Offers in compromise 152 Refund information 310 Coverdell education savings 153 What to do if you haven’t filed your accounts tax return 311 Power of attorney information - 93 -

(i1040gi)(page-94)Page 94#

Topic Topic TeleTax Topics No. Subject No. Subject (Continued) 504 Home mortgage points 753 Form W-4—Employee’s 505 Interest expense Withholding Allowance Certificate Topic 506 Contributions 754 Form W-5—Advance earned No. Subject 507 Casualty and theft losses income credit 312 Disclosure authorizations 508 Miscellaneous expenses 755 Employer identification number 313 Qualified tuition programs (QTPs) 509 Business use of home (EIN)—How to apply 510 Business use of car 756 Employment taxes for household Which Forms to File 511 Business travel expenses employees 512 Business entertainment expenses 757 Forms 941 and 944—Deposit 352 Which form—1040, 1040A, or 513 Educational expenses requirements 1040EZ? 514 Employee business expenses 758 Form 941—Employer’s Quarterly 356 Decedents 515 Casualty, disaster, and theft losses Federal Tax Return and Form Types of Income 944—Employer’s Annual Federal Tax Computation Tax Return 401 Wages and salaries 761 Tips—Withholding and reporting 403 Interest received 551 Standard deduction 762 Independent contractor vs. employee 404 Dividends 552 Tax and credits figured by the IRS 407 Business income 553 Tax on a child’s investment income 409 Capital gains and losses 554 Self-employment tax Electronic Media Filers—1099 410 Pensions and annuities 556 Alternative minimum tax Series and Related Information 411 Pensions—The general rule and the 557 Tax on early distributions from Returns simplified method traditional and Roth IRAs 412 Lump-sum distributions 801 Who must file magnetically 558 Tax on early distributions from 413 Rollovers from retirement plans 802 Applications, forms, and retirement plans 414 Rental income and expenses information 415 Renting residential and vacation 803 Waivers and extensions Tax Credits property 804 Test files and combined federal and 601 Earned income credit (EIC) 416 Farming and fishing income state filing 602 Child and dependent care credit 417 Earnings for clergy 805 Electronic filing of information 607 Adoption credit 418 Unemployment compensation returns 608 Excess social security and RRTA 419 Gambling income and expenses tax withheld 420 Bartering income Tax Information for Aliens and 610 Retirement savings contributions 421 Scholarship and fellowship grants U.S. Citizens Living Abroad credit 423 Social security and equivalent 611 First-time homebuyer railroad retirement benefits 851 Resident and nonresident aliens credit—Purchases made in 2008 424 401(k) plans 856 Foreign tax credit 612 First-time homebuyer 425 Passive activities—Losses and 857 Individual taxpayer identification credit—Purchases made in 2009 credits number (ITIN)—Form W-7 427 Stock options 858 Alien tax clearance IRS Notices 429 Traders in securities (information for Form 1040 filers) 651 Notices—What to do Tax Information for Residents 430 Exchange of policyholder interest 652 Notice of underreported of Puerto Rico (in Spanish for stock income—CP 2000 only) 431 Canceled debt—Is it taxable or not? 653 IRS notices and bills, penalties, and interest charges 901 Is a person with income from Adjustments to Income Puerto Rican sources required to file 451 Individual retirement arrangements Basis of Assets, Depreciation, a U.S. federal income tax return? (IRAs) and Sale of Assets 902 Credits and deductions for taxpayers 452 Alimony paid with Puerto Rican source income 701 Sale of your home 453 Bad debt deduction that is exempt from U.S. tax 703 Basis of assets 455 Moving expenses 903 Federal employment tax in Puerto 704 Depreciation 456 Student loan interest deduction Rico 705 Installment sales 457 Tuition and fees deduction 904 Tax assistance for residents of 458 Educator expense deduction Puerto Rico Employer Tax Information Itemized Deductions 751 Social security and Medicare 501 Should I itemize? withholding rates Topic numbers are effective 502 Medical and dental expenses 752 Form W-2—Where, when, and how January 1, 2010. 503 Deductible taxes to file - 94 -

(i1040gi)(page-95)Page 95#

If you cannot find the answer to your question in these instructions or online, please call us for assistance. See Making the Call below. You will not be charged for the call unless your Calling the IRS phone company charges you for toll-free calls. Our normal hours of operation are Monday through Friday from 7:00 a.m. to 10:00 p.m. local time. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone. If you want to check the status of your 2009 refund, see Refund Information on page 93. TIP • Your personal identification number call 1-800-829-4059). Our menu allows (PIN) if you have one. you to speak your responses or use your Before You Call keypad to select a menu option. After re- • Your date of birth. IRS representatives care about the quality ceiving your menu selection, the system • The numbers in your street address. of the service provided to you, our cus- will direct your call to the appropriate as- • Your ZIP code. tomer. You can help us provide accurate, sistance. complete answers to your questions by hav- If you are asking for an installment ing the following information available. agreement to pay your tax, you will be • The tax form, schedule, or notice to asked for the highest amount you can pay which your question relates. each month and the date on which you can Before You Hang Up pay it. • The facts about your particular situa- If you do not fully understand the answer tion. The answer to the same question often Evaluation of services provided. The IRS you receive, or you feel our representative varies from one taxpayer to another be- uses several methods to evaluate our tele- may not fully understand your question, cause of differences in their age, income, phone service. One method is to record our representative needs to know this. He whether they can be claimed as a depen- telephone calls for quality purposes only. A or she will be happy to take additional time dent, etc. random sample of recorded calls is selected to be sure your question is answered fully. • The name of any IRS publication or for review through the quality assurance By law, you are responsible for paying other source of information that you used to process. Other methods include listening to your share of federal income tax. If we look for the answer. live calls in progress and random selection should make an error in answering your of customers for participation in a customer To maintain your account security, you question, you are still responsible for the satisfaction survey. may be asked for the following informa- payment of the correct tax. Should this oc- tion, which you should also have available. cur, however, you will not be charged any • Your social security number. penalty. • The amount of refund and filing status Making the Call shown on your tax return. • The “Caller ID Number” shown at the Call 1-800-829-1040 (hearing impaired top of any notice you received. customers with TTY/TDD equipment may - 95 -

(i1040gi)(page-96)Page 96#

Quick and Easy Access to Tax Help and Tax Products If you live outside the United States, see Pub. 54 to find out how to get help and tax products. TIP Internet Phone You can access the IRS website 24 hours a day, 7 days a week, at www.irs.gov. Tax forms and publications. Call 1-800-TAX-FORM (1-800-829-3676) to order current and prior year forms, instruc- Online services and help. Go to www.irs.gov to obtain information tions, and publications. You should receive your order within 10 on: working days. • Online Services—Conduct business with the IRS electroni- Tax help and questions. Call 1-800-829-1040. cally. Hearing Impaired TTY/TDD. Call 1-800-829-4059. • Taxpayer Advocate Service—Helps taxpayers resolve problems with the IRS. TeleTax information - 24 hour tax information. Call 1-800-829-4477. See pages 93 and 94 for topic numbers and details. • Free File and e-file—Free federal online filing. Refund hotline. Call 1-800-829-1954. • Where’s My Refund—Your refund status anytime from any- where. National Taxpayer Advocate helpline. Call 1-877-777-4778. • Free Tax Return Preparation—Free tax assistance and prepa- ration. Walk-In • Recent Tax Changes—Highlights on newly enacted tax law. • Innocent Spouses—Tax information for innocent spouses. You can pick up some of the most requested forms, instructions, and publications at many • Disaster Tax Relief—Tax relief provisions for disaster situa- IRS offices, post offices, and libraries. Also, tions. some grocery stores, copy centers, city and • Identity Theft and Your Tax Records—Safeguard your iden- county government offices, and credit unions tity and tax records. have reproducible tax products available to photocopy or print from • Online Payment Agreement (OPA) Application—Online a DVD. agreements. • Applying for Offers in Compromise—Information on offers Mail in compromise. You can order forms, instructions, and publica- tions by completing the order blank on page 99. View and download products. Click on “Forms and Publications” You should receive your order within 10 days or go to www.irs.gov/formspubs to: after we receive your request. • View or download current and previous year tax products. • Order current year tax products online. DVD The Forms and Publications page provides links to access and Buy IRS Publication 1796 (IRS Tax Products acquire both electronic and print media. Additionally, the “Search” DVD) for $30. Price is subject to change. There function provides basic and advanced search capabilities for pub- may be a handling fee. The DVD includes lished products available on www.irs.gov. current-year and prior-year forms, instructions, and publications; Internal Revenue Bulletins; and toll-free and email technical support. The DVD is released Online ordering of products. To order tax products delivered by twice during the year. The first release will ship early January 2010 mail, go to www.irs.gov/formspubs. and the final release will ship early March 2010. • For current year products, click on “Forms and publications by Internet. Buy the DVD from: U.S. mail.” • National Technical Information Service (NTIS) at • For a tax booklet of forms and instructions, click on “Tax www.irs.gov/cdorders packages.” • Government Printing Office (GPO) at • For tax products on a DVD, click on “Tax products on DVD http:// bookstore.gpo.gov (search for Pub. 1796) (Pub. 1796).” See DVD on this page. Telephone. Buy the DVD from: To get information, forms, and publications in Spanish, • NTIS at 1-877-233-6767 click “Espanol” in the upper right corner of www.irs.gov. • GPO at 1-866-512-1800 TIP Other ways to get help. See page 92 for information. - 96 -

(i1040gi)(page-97)Page 97#

Disclosure, Privacy Act, and Paperwork Reduction Act Notice material in the administration of any Internal mining entitlement for benefits or the eligibility The IRS Restructuring and Reform Act of 1998, Revenue law. for and the repayment of loans. We may also the Privacy Act of 1974, and the Paperwork disclose this information to other countries Reduction Act of 1980 require that when we ask We ask for tax return information to carry under a tax treaty, to federal and state agencies you for information we must first tell you our out the tax laws of the United States. We need it to enforce federal nontax criminal laws, or to legal right to ask for the information, why we are to figure and collect the right amount of tax. federal law enforcement and intelligence agen- asking for it, and how it will be used. We must If you do not file a return, do not provide the cies to combat terrorism. also tell you what could happen if we do not information we ask for, or provide fraudulent receive it and whether your response is volun- information, you may be charged penalties and Please keep this notice with your records. It tary, required to obtain a benefit, or mandatory be subject to criminal prosecution. We may also may help you if we ask you for other informa- under the law. have to disallow the exemptions, exclusions, tion. If you have questions about the rules for This notice applies to all papers you file with credits, deductions, or adjustments shown on the filing and giving information, please call or visit us, including this tax return. It also applies to tax return. This could make the tax higher or any Internal Revenue Service office. any questions we need to ask you so we can delay any refund. Interest may also be charged. complete, correct, or process your return; figure Generally, tax returns and return information We Welcome Comments on your tax; and collect tax, interest, or penalties. are confidential, as stated in Code section 6103. Forms Our legal right to ask for information is Inter- However, Code section 6103 allows or requires nal Revenue Code sections 6001, 6011, and We try to create forms and instructions that can the Internal Revenue Service to disclose or give 6012(a), and their regulations. They say that you be easily understood. Often this is difficult to do the information shown on your tax return to must file a return or statement with us for any tax because our tax laws are very complex. For others as described in the Code. For example, we you are liable for. Your response is mandatory some people with income mostly from wages, may disclose your tax information to the Depart- under these sections. Code section 6109 requires filling in the forms is easy. For others who have ment of Justice to enforce the tax laws, both civil filers and paid preparers to provide their social businesses, pensions, stocks, rental income, or and criminal, and to cities, states, the District of security number or other identifying number. other investments, it is more difficult. Columbia, and U.S. commonwealths or posses- This is so we know who you are, and can process sions to carry out their tax laws. We may dis- your return and other papers. You must fill in all If you have suggestions for making these close your tax information to the Department of parts of the tax form that apply to you. But you forms simpler, we would be happy to hear from Treasury and contractors for tax administration do not have to check the boxes for the Presiden- you. You can email us at *taxforms@irs.gov. purposes; and to other persons as necessary to tial Election Campaign Fund or for the (The asterisk must be included in the address.) obtain information needed to determine the third-party designee. You also do not have to Enter “Forms Comment” on the subject line. Or amount of or to collect the tax you owe. We may provide your daytime phone number. you can write to Internal Revenue Service, Tax disclose your tax information to the Comptroller Products Coordinating Committee, You are not required to provide the informa- General of the United States to permit the SE:W:CAR:MP:T:T:SP, 1111 Constitution tion requested on a form that is subject to the Comptroller General to review the Internal Rev- Ave. NW, IR-6526, Washington, DC 20224. Do Paperwork Reduction Act unless the form dis- enue Service. We may disclose your tax infor- not send your return to this address. Instead, see plays a valid OMB control number. Books or mation to committees of Congress; federal, the back cover. records relating to a form or its instructions must state, and local child support agencies; and to be retained as long as their contents may become other federal agencies for the purposes of deter- - 97 -

(i1040gi)(page-98)Page 98#

clude burden associated with post-filing activi- Taxpayers filing Form 1040 are expected to Estimates of Taxpayer Burden ties, IRS operational data indicate that have an average burden of about 21.4 hours, The table below shows burden estimates as of electronically prepared and filed returns have with taxpayers filing Form 1040A or Form October 2009 for taxpayers filing a 2009 Form fewer arithmetic errors, implying lower post-fil- 1040EZ averaging about 8.0 hours. Within each 1040, 1040A, or 1040EZ tax return. Time spent ing burden. of these estimates there is significant variation in and out-of-pocket costs are presented separately. taxpayer activity. Similarly, tax preparation fees Time burden is broken out by taxpayer activity, Reported time and cost burdens are national vary extensively depending on the tax situation with recordkeeping representing the largest averages and do not necessarily reflect a “typi- of the taxpayer, the type of professional component. Out-of-pocket costs include any ex- cal” case. For instance, the estimated average preparer, and the geographic area. penses incurred by taxpayers to prepare and sub- time burden for all taxpayers filing a Form 1040, mit their tax returns. Examples include tax 1040A, or 1040EZ is 17.3 hours, with an aver- If you have comments concerning the time return preparation and submission fees, postage age cost of $225 per return. This average in- and cost estimates below, you can contact us at and photocopying costs, and tax preparation cludes all associated forms and schedules, across either one of the addresses shown under We software costs. While these estimates do not in- all preparation methods and taxpayer activities. Welcome Comments on Forms on page 97. Estimated Average Taxpayer Burden for Individuals by Activity The average time and costs required to complete and file Form 1040, Form 1040A, Form 1040EZ, their schedules, and accompanying forms will vary depending on individual circumstances. The estimated averages are: Average Time Burden (Hours) Average Primary Form Filed or Percentage Total Record Tax Form Form All Cost Type of Taxpayer of Returns Time Keeping Planning Completion Submission Other (Dollars) All taxpayers . . . . . . . . . . . 100 17.3 8.0 1.7 4.3 1.0 2.4 $225 Primary forms filed 1040 . . . . . . . . . . . . . 70 21.4 10.2 2.1 5.2 1.0 2.9 280 1040A & 1040EZ . . . . 30 8.0 2.7 0.8 2.3 0.8 1.3 96 Type of taxpayer Nonbusiness* . . . . . . . 69 10.7 4.1 1.1 3.0 0.8 1.7 129 Business* . . . . . . . . . 31 31.9 16.5 3.0 7.1 1.2 4.0 434 * You are considered a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You are considered a “nonbusiness” filer if you did not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ. - 98 -

(i1040gi)(page-99)Page 99#

The most frequently ordered forms and publications are listed on the order form below. You will receive two copies of each form, one copy of the instructions, and one copy of each Order Form for publication you order. To help reduce waste, please order only the items you need to prepare your return. Forms and For faster ways of getting the items you need, go to www.irs.gov/formspubs. Publications TIP sure delivery of your order. Enclose the Mail Your Order Form To: How To Use the Order order form in an envelope and mail it to the IRS address shown on this page. You Internal Revenue Service Form should receive your order within 10 days 1201 N. Mitsubishi Motorway Circle the items you need on the order form after receipt of your request. Bloomington, IL 61705-6613 below. Use the blank spaces to order items Do not send your tax return to the not listed. If you need more space, attach a address shown on this page. Instead, see separate sheet of paper. the back cover. Print or type your name and address ac- curately in the space provided below to en- N Circle the forms and publications you need. The instructions for any form you order will be included. Cut here Name Postal mailing address City Order Form Please Print Apt./Suite/Room Foreign country Daytime phone number State ZIP code International postal code ( ) Schedule R (1040A or 1040) 2441 1040 1040EZ Schedule SE (1040) Pub. 590 8829 Schedule A (1040) 1040-ES (2010) Pub. 1 1040A Pub. 523 Pub. 910 Schedule C (1040) 1040X 4562 Pub. 17 Pub. 526 Schedule D (1040) 2106 Pub. 334 Pub. 527 4868 Schedule E (1040) 6251 Pub. 463 Pub. 529 Schedule F (1040) Pub. 505 Schedule EIC (1040A or 1040) Pub. 596 8822 Schedule C-EZ (1040) 8283 8606 Pub. 501 Pub. 502 Pub. 550 Pub. 575 Pub. 554 Schedule H (1040) Pub. 915 1040-V Schedule J (1040) 8812 8863 Pub. 970 Schedule D-1 (1040) 9465 Pub. 972 4506 Pub. 535 4684 Pub. 525 Pub. 547 Use the blank spaces to order items not listed. Save Money and Time by Going Online! Download or order these and other tax products at www.irs.gov/formspubs 4506-T Pub. 587 Pub. 551 Pub. 583 Pub. 919 Pub. 946 8917 5405 Pub. 4681 Schedule B (1040A or 1040) Schedule L (1040A or 1040) Schedule M (1040A or 1040) - 99 -

(i1040gi)(page-100)Page 100#

Major Categories of Federal Income and Outlays for Fiscal Year 2008 Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2008. Income Outlays Personal income taxes 39% Excise, customs, estate, gift, and miscellaneous taxes 6% Corporate income taxes 10% Social security, Medicare, and unemployment and other retirement taxes 30% Law enforcement and general government 2% Social security, Medicare, and other retirement 1 37% National defense, veterans, and foreign affairs 2 24% Net interest on the debt 8% Physical, human, and community development 3 9% Social programs 4 20% Borrowing to cover deficit 15% On or before the first Monday in February and outlays were $2.983 trillion, leaving a 3. Physical, human, and community of each year, the President is required by deficit of $459 billion. development: These outlays were for agri- law to submit to the Congress a budget culture; natural resources; environment; Footnotes for Certain Federal proposal for the fiscal year that begins the transportation; aid for elementary and sec- Outlays following October. The budget plan sets ondary education and direct assistance to forth the President’s proposed receipts, college students; job training; deposit in- 1. Social security, Medicare, and spending, and the surplus or deficit for the surance, commerce and housing credit, and other retirement: These programs provide Federal Government. The plan includes community development; and space, en- income support for the retired and disabled recommendations for new legislation as ergy, and general science programs. and medical care for the elderly. well as recommendations to change, elimi- 4. Social programs: About 14% of total 2. National defense, veterans, and for- nate, and add programs. After receiving the outlays were for Medicaid, food stamps, eign affairs: About 20% of outlays were to President’s proposal, the Congress reviews temporary assistance for needy families, equip, modernize, and pay our armed it and makes changes. It first passes a supplemental security income, and related forces and to fund national defense activi- budget resolution setting its own targets for programs; and the remaining outlays were ties; about 3% were for veterans benefits receipts, outlays, and the surplus or deficit. for health research and public health pro- and services; and about 1% were for inter- Next, individual spending and revenue bills grams, unemployment compensation, as- national activities, including military and that are consistent with the goals of the sisted housing, and social services. economic assistance to foreign countries budget resolution are enacted. and the maintenance of U.S. embassies In fiscal year 2008 (which began on Oc- abroad. tober 1, 2007, and ended on September 30, 2008), federal income was $2.524 trillion Note. The percentages on this page exclude undistributed offsetting receipts, which were $86 billion in fiscal year 2008. In the budget, these receipts are offset against spending in figuring the outlay totals shown above. These receipts are for the U.S. Government’s share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets. - 100 -

(i1040gi)(page-102)Page 102#

Index to Instructions Forms W-2, 1098, and 1099—where to report Public debt, gift to reduce the . . . . . . . . . . . . 91 A certain items from . . . . . . . . . . . . . . . . . 10 Publications, how to get . . . . . . . . . . . . . . . 96 Address change . . . . . . . . . . . . . . . . . . . . . 14 Forms, how to get . . . . . . . . . . . . . . . . . . . 96 Addresses of IRS centers . . . . . . . . . Back Cover Free tax help . . . . . . . . . . . . . . . . . . . . 92, 96 Adjusted gross income . . . . . . . . . . . . . . 29-35 Q Adoption expenses: Qualified dividends . . . . . . . . . . . . 22, 38, D-3* Credit for . . . . . . . . . . . . . . . . . . . . . . . 45 G Qualified dividends and capital gain tax Employer-provided benefits for . . . . . . . . . 21 Gambling . . . . . . . . . . . . . . . . . . . 29, A-11* worksheet . . . . . . . . . . . . . . . . . . . . . . . 38 Aliens . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Gifts to charity . . . . . . . . . . . . . . . . . . . . A-8* Qualified retirement plans, deduction for . . . . . 30 Alimony paid . . . . . . . . . . . . . . . . . . . . . . 31 Golden parachute payments . . . . . . . . . . . . . 46 Qualified tuition program earnings . . . . . . . 29, 45 Alimony received . . . . . . . . . . . . . . . . . . . 24 Government retiree credit . . . . . . . . . . . . . . 47 Alternative minimum tax . . . . . . . . . . . . . . 7, 40 Group-term life insurance, uncollected tax R Amended return . . . . . . . . . . . . . . . . . . . . 91 on . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Railroad retirement benefits: Amount you owe . . . . . . . . . . . . . . . . . 74-75 Treated as a pension . . . . . . . . . . . . . . . . 25 Treated as social security . . . . . . . . . . . . . 27 Annuities . . . . . . . . . . . . . . . . . . . . . . 25-27 H Records, how long to keep . . . . . . . . . . . . . . 91 Archer MSAs . . . . . . . . . . . . . . . . . 29, 45, 46 Head of household . . . . . . . . . . . . . . . . . . . 15 Refund . . . . . . . . . . . . . . . . . . . . . . . . 72-74 At-risk rules . . . . . . . . . . . . . . C-7*, E-1*, F-7* Health insurance deduction, self-employed . . . . 30 Refund information . . . . . . . . . . . . . . . . . . 93 Attachments to the return . . . . . . . . . . . . . . 76 Health savings accounts . . . . . . . . 29, 30, 45, 46 Refund offset . . . . . . . . . . . . . . . . . . . . . . 72 Help with unresolved tax issues . . . . . . . . . . . 4 Refunds, credits, or offsets of state and local income B Home, sale of . . . . . . . . . . . . . . . . . . . . . D-2* taxes . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Bankruptcy cases, chapter 11 . . . . . . . . . . . . 21 Homebuyer credit, first-time . . . . . . . . . . . . 7, 72 Rental income and expenses (Schedule E) . . . E-3* Blindness, proof of . . . . . . . . . . . . . . . . . . 35 Household employment taxes . . . . . . . . . . . . 46 Reservists, expenses of . . . . . . . . . . . . . . . . 30 Business income and expenses How to comment on forms . . . . . . . . . . . . . 97 Resident aliens . . . . . . . . . . . . . . . . . . . . . . 8 (Schedule C) . . . . . . . . . . . . . . . . . . . . C-1* Residential energy efficient property credit . . . 45 Business use of home . . . . . . . A-10*, C-7*, F-6* I Retirement plan deduction, self-employed . . . . 30 Identity theft . . . . . . . . . . . . . . . . . . . . . . 90 Retirement savings contributions credit . . . . . . 40 C Income . . . . . . . . . . . . . . . . . . . . . . . . 21-29 Rights of taxpayers . . . . . . . . . . . . . . . . . . 90 Capital gain distributions . . . . . . . . . . . 24, D-2* Income tax withholding (federal) . . . . . . . . 47, 90 Rollovers . . . . . . . . . . . . . . . . . . . . . . 24, 27 Capital gains and losses (Schedule D) . . . . . . D-1* Individual retirement arrangements (IRAs): Roth IRAs . . . . . . . . . . . . . . . . . . . 24, 27, 31 Cash for clunkers . . . . . . . . . . . . . . . . . . . . 6 Contributions to (line 32) . . . . . . . . . . . 31-33 Rounding off to whole dollars . . . . . . . . . . . 21 Credit for contributions to . . . . . . . . . . . . 40 Casualty and theft losses . . . . . . . . . . . . . A-10* Distributions from (lines 15a and 15b) . . . . . 24 Royalties . . . . . . . . . . . . . . . . . . . . . . . . E-4* Charity, gifts to . . . . . . . . . . . . . . . . . . . A-8* Nondeductible contributions to . . . . . 24, 31-33 Child and dependent care expenses, credit Individual taxpayer identification numbers . . . . 14 for . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 S Injured spouse . . . . . . . . . . . . . . . . . . . . . 72 Child tax credits . . . . . . . . . . . . . 17, 42-43, 72 S corporations . . . . . . . . . . . . . . . . E-6*, E-7* Innocent spouse relief . . . . . . . . . . . . . . . . . 90 Community property states . . . . . . . . . . . . . 21 Sale of home . . . . . . . . . . . . . . . . . . . . . D-2* Installment payments . . . . . . . . . . . . . . . 74, 95 Contributions to reduce debt held by the Scholarship and fellowship grants . . . . . . . . . 21 Interest: public . . . . . . . . . . . . . . . . . . . . . . . . . 91 Self-employment tax: Late payment of tax . . . . . . . . . . . . . . . . 92 Corrective distributions . . . . . . . . . . . . . . . . 22 Deduction for one-half of . . . . . . . . . . . . . 30 Penalty on early withdrawal of savings . . . . 31 Income subject to . . . . . . . . . . . . . . . . SE-3* Customer service standards . . . . . . . . . . . . . . 4 Interest income: Signing your return . . . . . . . . . . . . . . . . 75-76 Taxable . . . . . . . . . . . . . . . . . . . . . . . . 22 Single person . . . . . . . . . . . . . . . . . . . . . . 14 D Tax-exempt . . . . . . . . . . . . . . . . . . . . . 22 Social security and equivalent railroad retirement Daycare center expenses . . . . . . . . . . . . . . . 40 Interest you paid . . . . . . . . . . . . . . . . . . . A-6* benefits . . . . . . . . . . . . . . . . . . . . . . 27-28 Death of a taxpayer . . . . . . . . . . . . . . . . . . 91 Itemized deductions or standard Social security number . . . . . . . . . . . . . . 14, 90 Dependent care benefits . . . . . . . . . . . . . . . 21 deduction . . . . . . . . . . . . . . . . . . . . . 35-36 Standard deduction or itemized deduction . . 35-36 Dependents: State and local income taxes, taxable refunds, Exemptions for . . . . . . . . . . . . . . . . . . . 17 J credits, or offsets of . . . . . . . . . . . . . . . . 23 Standard deduction . . . . . . . . . . . . . . . . . 36 Jury duty pay . . . . . . . . . . . . . . . . . . . . . . 29 Statutory employees . . . . . . . . . . 22, C-4*, C-7* Direct deposit of refund . . . . . . . . . . . . . 73-74 Student loan interest deduction . . . . . . . . . . . 34 Disclosure, Privacy Act, and Paperwork Reduction L Act notice . . . . . . . . . . . . . . . . . . . . . . 97 Line instructions for Form 1040 . . . . . . . . 14-76 Dividends: T Long-term care insurance . . . . . . . . . . 30, A-1* Nondividend distributions . . . . . . . . . . . . . 22 Table of contents . . . . . . . . . . . . . . . . . . . . 3 Lump-sum distributions . . . . . . . . . . . . . . . 27 Ordinary dividends . . . . . . . . . . . . . . . . . 22 Tax and credits . . . . . . . . . . . . . . . . . . . 35-46 Qualified dividends . . . . . . . . . . . 22, 38, D-3* Figured by the IRS . . . . . . . . . . . . . . . 37, 50 Domestic production activities deduction . . . . . 35 M Other taxes: Donations . . . . . . . . . . . . . . . . . . . . . . . A-8* Alternative minimum tax . . . . . . . . . . . . 40 Making work pay credit . . . . . . . . . . . . . . . 47 IRAs and other tax-favored accounts . . . . 45 Dual-status aliens . . . . . . . . . . . . . . . . . . 8, 15 Married persons: Lump-sum distributions . . . . . . . . . . . . 27 Filing joint returns . . . . . . . . . . . . . . . . . 15 Recapture . . . . . . . . . . . . . . . . . . . . . 46 Filing separate returns . . . . . . . . . . . . . . . 15 E Tax computation worksheet . . . . . . . . . . . . . 89 Living apart . . . . . . . . . . . . . . . . . . . . . 15 Earned income credit (EIC) . . . . . . . . . . 7, 48-71 Tax rate schedules . . . . . . . . . . . . . . . . . . 101 Medical and dental expenses . . . . . . . . . . . A-1* Combat pay, nontaxable . . . . . . . . . . . . . . 50 Tax table . . . . . . . . . . . . . . . . . . . . . . . 77-88 Mileage rates, standard . . . . 6, A-1*, A-10*, C-4* Economic recovery payments . . . . . . . . . . . . 29 Taxes you paid . . . . . . . . . . . . . . . . . . . . A-2* Miscellaneous itemized deductions . . . . . . . A-10* Education: Taxpayer Advocate, office of . . . . . . . . . . . . . 4 Mortgage interest credit . . . . . . . . . . . 45, A-7* Credits . . . . . . . . . . . . . . . . . 40, 72, A-10* Telephone assistance: Expenses . . . . . . . . . . . . . . 34, 40, 72, A-10* Moving expenses . . . . . . . . . . . . . . . . . . 6, 30 Federal tax information . . . . . . . . . . . . 93-95 Recapture of education credits . . . . . . . . . . 37 TeleTax . . . . . . . . . . . . . . . . . . . . . . 93-94 Savings accounts . . . . . . . . . . . . . . . . 29, 45 N Third party designee . . . . . . . . . . . . . . . . . 75 Educator expenses . . . . . . . . . . . . . . . . . . 7, 29 Name change . . . . . . . . . . . . . . . . . . . . 14, 90 Tip income . . . . . . . . . . . . . . . . . . . . . 21, 45 Elderly persons: Nonbusiness energy property credit . . . . . . . . 45 Credit for . . . . . . . . . . . . . . . . . . . . . . . 45 Tips reported to employer, uncollected tax Nonresident aliens . . . . . . . . . . . . . . . 8, 14, 15 Standard deduction . . . . . . . . . . . . . . . . . 36 on . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Electric vehicles . . . . . . . . . . . . . . . . . . . . 45 Tuition and fees deduction . . . . . . . . . . . . . 7, 35 O Electronic filing (e-file) . . . . 6, 7, 10, 14, 73, 74, Tuition program earnings . . . . . . . . . . . . 29, 45 Offsets . . . . . . . . . . . . . . . . . . . . . . . . . . 72 75-76, 96 Order form for forms and publications . . . . . . 99 Employee business expenses . . . . . . . . . . A-10* U Other income . . . . . . . . . . . . . . . . . . . . . . 29 Estates and trusts . . . . . . . . . . . . . . . . . . E-7* U.S. citizens and resident aliens living Other taxes . . . . . . . . . . . . . . . . . . . . . 45-46 Estimated tax . . . . . . . . . . . . . . . 47, 74, 75, 90 abroad . . . . . . . . . . . . . . . . . . . . . . . . 7, 21 Excess salary deferrals . . . . . . . . . . . . . . . . 21 Unemployment compensation . . . . . . . . . . . . 27 P Excess social security and tier 1 RRTA tax Partnership expenses, unreimbursed . . . . . . . E-7* withheld . . . . . . . . . . . . . . . . . . . . . . . 72 W Partnerships . . . . . . . . . . . . . . . . . . E-6*, E-7* Exemptions . . . . . . . . . . . . . . . . . . . . . . . 16 What if you cannot pay? . . . . . . . . . . . . . 74, 95 Passive activity: Extension of time to file . . . . . . . . . . . . . . 8, 72 What’s new . . . . . . . . . . . . . . . . . . . . . . . . 6 Losses . . . . . . . . . . . . . . . . C-3*, E-2*, F-2* When and where should you file? . . . . . . . . . . 8 Material participation . . . . . . . . . . C-3*, F-2* F Where do you file? . . . . . . . . . . . . Back Cover Payments . . . . . . . . . . . . . . . . . . . . . . 46-72 Farm income and expenses (Schedule F) . . . . F-1* Who must file . . . . . . . . . . . . . . . . . . . . 7, 9 Penalty . . . . . . . . . . . . . . . . . . . . . . . . . . 92 Farm income averaging (Schedule J) . . . . . . J-1* Who should file . . . . . . . . . . . . . . . . . . . . . 7 Early withdrawal of savings . . . . . . . . . . . 31 Filing requirements . . . . . . . . . . . . . . . . . . 7-9 Widows and widowers, qualifying . . . . . . . . . 16 Estimated tax . . . . . . . . . . . . . . . . . . 74-75 Filing status, which box to check . . . . . . . . 14-16 Winnings, prizes, gambling, and lotteries (other Others (including late filing and late Foreign accounts and trusts . . . . . . . . . . . . . 21 income) . . . . . . . . . . . . . . . . . . . . . . . . 29 payment) . . . . . . . . . . . . . . . . . . . . . . 92 Foreign tax credit . . . . . . . . . . . . . . . . . . . 40 Withholding, federal income tax . . . . . . . . 46, 90 Pensions and annuities . . . . . . . . . . . . . . 25-27 Foreign-source income . . . . . . . . . . . . . . . . 21 Presidential election $3 check-off . . . . . . . . . 14 Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . 22 Private delivery services . . . . . . . . . . . . . . . . 8 * These items may not be included in this package. To reduce printing costs, we have sent you only the forms you may need based on what you filed last year.

(i1040gi)(page-104)Page 104#

What’s Inside? (see Index for page numbers) If an envelope came with this booklet, please Envelopes without enough postage will be Where Do use it. If you do not have one or if you moved returned to you by the post office. Your TIP You File? during the year, mail your return to the address envelope may need additional postage if it shown below that applies to you. If you want contains more than five pages or is oversized to use a private delivery service, see page 8. (for example, it is over 1⁄4″ thick). Also, include your complete return address. THEN use this address if you: Are not enclosing a check or Are enclosing a check or IF you live in... money order... money order... Department of the Treasury Department of the Treasury Florida, Georgia, North Carolina, South Carolina Internal Revenue Service Center Internal Revenue Service Center Atlanta, GA 39901-0002 Atlanta, GA 39901-0102 Arkansas, Connecticut, Delaware, District of Columbia, Department of the Treasury Department of the Treasury Maine, Maryland, Massachusetts, Missouri, New Internal Revenue Service Center Internal Revenue Service Center Hampshire, New Jersey, New York, Ohio, Pennsylvania, Kansas City, MO 64999-0002 Kansas City, MO 64999-0102 Rhode Island, Vermont, Virginia, West Virginia Department of the Treasury Department of the Treasury Alabama, Kentucky, Louisiana, Mississippi, Tennessee, Internal Revenue Service Center Internal Revenue Service Center Texas Austin, TX 73301-0002 Austin, TX 73301-0102 Alaska, Arizona, California, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Department of the Treasury Department of the Treasury Montana, Nebraska, Nevada, New Mexico, North Internal Revenue Service Center Internal Revenue Service Center Dakota, Oklahoma, Oregon, South Dakota, Utah, Fresno, CA 93888-0002 Fresno, CA 93888-0102 Washington, Wisconsin, Wyoming A foreign country, American Samoa, or Puerto Rico (or are excluding income under Internal Revenue Code Department of the Treasury Department of the Treasury section 933), or use an APO or FPO address, or file Internal Revenue Service Center Internal Revenue Service Center Form 2555, 2555-EZ, or 4563, or are a dual-status alien Austin, TX 73301-0215 USA Austin, TX 73301-0215 USA or nonpermanent resident of Guam or the Virgin Islands* *Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802. Instructions for Form 1040 How to avoid common mistakes Table of contents Help with unresolved tax issues IRS e-file and free file options Free tax help Index (inside back cover) How to get forms and publications When to file Tax table What’s new How to make a gift to reduce How to comment on forms debt held by the public

(i1040gi)Instructions for Form 1040 (2009)#

(i1040gi)(page-1)Page 1#

(i1040gi)Instructions for Form 1040 (2009)#

(i1040gi)(page-1)Page 1#

(i1040gi)(page-2)Page 2#

(i1040gi)(page-3)Page 3#

(i1040gi)(page-4)Page 4#

(i1040gi)(page-5)Page 5#

(i1040gi)(page-6)Page 6#

(i1040gi)(page-7)Page 7#

(i1040gi)(page-8)Page 8#

(i1040gi)(page-9)Page 9#

(i1040gi)(page-10)Page 10#

(i1040gi)(page-11)Page 11#

(i1040gi)(page-12)Page 12#

(i1040gi)(page-13)Page 13#

(i1040gi)(page-14)Page 14#

(i1040gi)(page-15)Page 15#

(i1040gi)(page-16)Page 16#

(i1040gi)(page-17)Page 17#

(i1040gi)(page-18)Page 18#

(i1040gi)(page-19)Page 19#

(i1040gi)(page-20)Page 20#

(i1040gi)(page-21)Page 21#

(i1040gi)(page-22)Page 22#

(i1040gi)(page-23)Page 23#

(i1040gi)(page-24)Page 24#

(i1040gi)(page-25)Page 25#

(i1040gi)(page-26)Page 26#

(i1040gi)(page-27)Page 27#

(i1040gi)(page-28)Page 28#

(i1040gi)(page-29)Page 29#

(i1040gi)(page-30)Page 30#

(i1040gi)(page-31)Page 31#

(i1040gi)(page-32)Page 32#

(i1040gi)(page-33)Page 33#

(i1040gi)(page-34)Page 34#

(i1040gi)(page-35)Page 35#

(i1040gi)(page-36)Page 36#

(i1040gi)(page-37)Page 37#

(i1040gi)(page-38)Page 38#

(i1040gi)(page-39)Page 39#

(i1040gi)(page-40)Page 40#

(i1040gi)(page-41)Page 41#

(i1040gi)(page-42)Page 42#

(i1040gi)(page-43)Page 43#

(i1040gi)(page-44)Page 44#

(i1040gi)(page-45)Page 45#

(i1040gi)(page-46)Page 46#

(i1040gi)(page-47)Page 47#

(i1040gi)(page-48)Page 48#

(i1040gi)(page-49)Page 49#

(i1040gi)(page-50)Page 50#

(i1040gi)(page-51)Page 51#

(i1040gi)(page-52)Page 52#

(i1040gi)(page-53)Page 53#

(i1040gi)(page-54)Page 54#

(i1040gi)(page-55)Page 55#

(i1040gi)(page-56)Page 56#

(i1040gi)(page-57)Page 57#

(i1040gi)(page-58)Page 58#

(i1040gi)(page-59)Page 59#

(i1040gi)(page-60)Page 60#

(i1040gi)(page-61)Page 61#

(i1040gi)(page-62)Page 62#

(i1040gi)(page-63)Page 63#

(i1040gi)(page-64)Page 64#

(i1040gi)(page-65)Page 65#

(i1040gi)(page-66)Page 66#

(i1040gi)(page-67)Page 67#

(i1040gi)(page-68)Page 68#

(i1040gi)(page-69)Page 69#

(i1040gi)(page-70)Page 70#

(i1040gi)(page-71)Page 71#

(i1040gi)(page-72)Page 72#

(i1040gi)(page-73)Page 73#

(i1040gi)(page-74)Page 74#

(i1040gi)(page-75)Page 75#

(i1040gi)(page-76)Page 76#

(i1040gi)(page-77)Page 77#