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1040 INSTRUCTIONS CREDIT FOR NONBUSINESS ENERGY PROPERTY You may be able to take this credit for certain energy-saving improvements to your main home. 2009 Get a faster refund, reduce errors, and save paper. For more information on IRS e-file and Free File, see page 5 or click on IRS e-file at www.irs.gov. Department of the Treasury Internal Revenue Service www.irs.gov IRS makes doing your taxes faster and easier. UNEMPLOYMENT COMPENSATION You do not have to pay tax on unemployment compensation of up to $2,400 per recipient. Amounts over $2,400 per recipient are still taxable. MAKING WORK PAY CREDIT It pays to work. You may be able to take this credit if you have earned income from work. DEDUCTION FOR MOTOR VEHICLE TAXES You may be able to deduct state or local sales or excise taxes you paid on the purchase of a new motor vehicle after February 16, 2009. For details on these and other changes, see pages 6 and 7. is the easy, fast, and free way to electronically file for those who qualify. NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS Cat. No. 24811V