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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 -