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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.