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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.