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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.