irs 1040a instruction book

8/9/2019 IRS 1040a Instruction Book

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1040 ANOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS INSTRUCTIONS

Department of the Treasury Internal Revenue Service www.irs.gov IRS

UNEMPLOYMENT COMPENSATION

You do not have to pay tax on unemploymentcompensation of up to $2,400 per recipient. Amountsover $2,400 per recipient are still taxable.

2009Get 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.

makes doing your taxesfaster and easier.

MAKING WORK PAY CREDIT

It pays to work. You may be able to take this creditif you have earned income from work.

DEDUCTION FOR MOTOR VEHICLE TAXES

You may be able to deduct state or local sales orexcise taxes you paid on the purchase of a newmotor vehicle after February 16, 2009.

For details on these and other changes, seepage 6.

is the easy, fast, and freeway to electronically filefor those who qualify.

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Dear Taxpayer,A Message Fromthe Commissioner As another tax season begins, the IRS wants to make filing and paying your

taxes as quick and easy as possible. We are trying to see things from yourperspective so we can improve the quality and kinds of service we provide you.We want to help you successfully navigate a highly complex tax code and paywhat you owe under the lawnot a penny more, or a penny less.

The American people who play by the rules every day further expect the IRSto vigorously enforce the tax law. Rest assured, we are pursuing those trying toevade paying their taxes.

I also want to take this opportunity to make a pitch for e-file . If you receivedthis 1040A package in the mail, the odds are that you are not enjoying thebenefits of e-file . However, filing your taxes online was never easier. E-file isfast, secure, accurate, and taxpayers electing direct deposit can get their refundsin as little as 10 days. Therefore, you might want to give e-file a second look.

For lower-income taxpayers and the elderly who dont have access to a homecomputer and the Internet, there are thousands of convenient volunteer sitesacross the nation standing ready to prepare your return for free and e-file it tothe IRS. Call our toll-free number at 1-800-829-1040 to find the one nearest to

you.It is also important that taxpayers receive every tax credit for which they are

eligible. This could mean extra money in your pocket as the AmericanRecovery and Reinvestment Act created a number of new credits and expandedsome existing ones.

For example, qualifying taxpayers who bought a home in 2009 can claim acredit of up to $8,000 on either their 2008 or 2009 return. And the AmericanOpportunity Tax Credit provides financial assistance of up to $2,500 to helpoffset tuition costs and other expenses for individuals pursuing a collegeeducation.

In addition, the Earned Income Tax Credit was increased for families withthree or more children, while the marriage penalty was reduced. Eligibility forthe Additional Child Tax Credit also increased, meaning millions morelow-income earners can claim it.

If you need any more information or have questions about taxes or taxcredits, please visit us online at www.irs.gov , or call us toll-free at1-800-829-1040. We are here to help you.

Sincerely,

Douglas H. Shulman

The IRS Mission

Provide Americas taxpayers top quality service by helping them understand and meet their taxresponsibilities and by applying the tax law with integrity and fairness to all.

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Table of Contents

Contents Page Contents PageDepartmentof the IRS Customer Service Standards . . . . . . . . 4 Income . . . . . . . . . . . . . . . . . . . . . . . . . 24Treasury

Help With Unresolved Tax Issues Adjusted Gross Income . . . . . . . . . . . . 30Internal (Taxpayer Advocate Service) . . . . . . . . . 4RevenueTax, Credits, and Payments . . . . . . . . . 33Service Suggestions for Improving the IRS2009 Earned Income Credit (EIC)(Taxpayer Advocacy Panel) . . . . . . . . . . 4

Table . . . . . . . . . . . . . . . . . . . . . . . . 47IRS e-file . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Refund . . . . . . . . . . . . . . . . . . . . . . . . . 64Whats New . . . . . . . . . . . . . . . . . . . . . . . . 6

Amount You Owe . . . . . . . . . . . . . . . . 65Filing Requirements . . . . . . . . . . . . . . . . . . 7

Third Party Designee . . . . . . . . . . . . . . 67Do You Have to File? . . . . . . . . . . . . . . 7

Sign Your Return . . . . . . . . . . . . . . . . . 67When Should You File? . . . . . . . . . . . . . 7

Attach Required Forms andWhere Do You File? . . . . . . . . . . . . . . . 8 Schedules . . . . . . . . . . . . . . . . . . . . . 67

Would It Help You To Itemize 2009 Tax Table . . . . . . . . . . . . . . . . . . 68Deductions on Form 1040? . . . . . . . . 11General Information . . . . . . . . . . . . . . . . . 80

Where to Report Certain Items FromRefund Information . . . . . . . . . . . . . . . 832009 Forms W-2, 1098, and 1099 . . . 12

What Is TeleTax? . . . . . . . . . . . . . . . . . 83Who Can Use Form 1040A? . . . . . . . . 13

Calling the IRS . . . . . . . . . . . . . . . . . . . 85When Must You Use Form 1040? . . . . 13

Quick and Easy Access to Tax HelpTax Return Page References . . . . . . . . . 15and Tax Products . . . . . . . . . . . . . . . 86

Line Instructions for Form 1040A . . . . . . 17Disclosure, Privacy Act, and Paperwork

Name and Address . . . . . . . . . . . . . . . . 17 Reduction Act Notice . . . . . . . . . . . . . . 87

Social Security Number (SSN) . . . . . . . 17 Order Form for Forms and Publications . 89Presidential Election Campaign Fund . 17 Major Categories of Federal Income

and Outlays for Fiscal Year 2008 . . . . . 90Filing Status . . . . . . . . . . . . . . . . . . . . . 17

Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91Exemptions . . . . . . . . . . . . . . . . . . . . . 19

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IRS Customer Service Standards

At the IRS, our goal is to continually improve the quality of our services. To achieve that goal, we have developed customer service standards in the following areas. Access to information. Accuracy. Prompt refunds.

Canceling penalties. Resolving problems. Simpler forms. Easier filing and payment options.

If you would like information about the IRS standardsand a report of our accomplishments, see Pub. 2183.

Suggestions for Improving the IRS

The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identifytaxpayers issues, and make suggestions for improving IRSservice and customer satisfaction. The panel is

Taxpayer Advocacy Paneldemographically and geographically diverse, with at leastone member from each state, the District of Columbia, andPuerto Rico. To learn more about the TAP, go towww.improveirs.org or call 1-888-912-1227 toll-free.

Help With Unresolved Tax Issues

The Taxpayer Advocate Service (TAS) is an independentorganization within the IRS whose employees assisttaxpayers who are experiencing economic harm, who areseeking help in resolving problems with the IRS, or who

believe that an IRS system or procedure is not working asit should. Here are seven things every taxpayer should knowabout TAS:

Taxpayer Advocate Service

7. You can learn about your rights and responsibilities as ataxpayer by visiting our online tax toolkit atwww.taxtoolkit.irs.gov.

1. TAS is your voice at the IRS.2. Our service is free, confidential, and tailored to meetyour needs.3. You may be eligible for TAS help if you have tried toresolve your tax problem through normal IRS channels andhave gotten nowhere, or you believe an IRS procedure justis not working as it should.4. TAS helps taxpayers whose problems are causingfinancial difficulty or significant cost, including the cost of

professional representation. This includes businesses as wellas individuals.5. TAS employees know the IRS and how to navigate it.We will listen to your problem, help you understand whatneeds to be done to resolve it, and stay with you every stepof the way until your problem is resolved.

6. TAS has at least one local taxpayer advocate in everystate, the District of Columbia, and Puerto Rico. You cancall your local advocate, whose number is in your phone

book, in Publication 1546, Taxpayer AdvocateServiceYour Voice at the IRS, and on our website atwww.irs.gov/advocate. You can also call our toll-free line at1-877-777-4778 or TTY/TTD 1-800-829-4059.

Low Income Taxpayer Clinics (LITCs)The Low Income Taxpayer Clinic program servesindividuals who have a problem with the IRS and whoseincome is below a certain level. LITCs are independentfrom the IRS. Most LITCs can provide representation

before the IRS or in court on audits, tax collection disputes,and other issues for free or for a small fee. If anindividuals native language is not English, some clinics can

provide information in certain other languages abouttaxpayer rights and responsibilities. For more information,see Publication 4134, Low Income Taxpayer Clinic List.This publication is available at www.irs.gov, by calling1-800-TAX-FORM (1-800-829-3676), or at your local IRSoffice.

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Free File Fillable Forms

With Free File Fillable Forms:

The VITA Program offers free tax help forlow to moderate income ( under $49,000 inadjusted gross income) taxpayers who cannotprepare their own ret urns. The TaxCounseling for the Elderly (TCE) pro gramprovides free tax help to people a ge 60 andolder.

There are no income req uirements so everyone iseligible,

Last yea r more th an 92 million Americ ans filed their ret u rns electronic a lly. Wh y?

Faster refunds in as little as 10 days with Direct Deposit. Easier filing since there are no paper ret urns to mail.

Available 24/7.

Quick notification of receipt of yo ur return.

Freedom to file now and pay later. Help the environment by savin g paper.

www.irs.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms if yo u shouldchoose to file a paper ret urn.

Three Options for e-filing your returnsquickly, safely and easily.

If your adj usted gross income was $57,000 or less in2009, yo u can electronically file yo ur taxes at no cost byusing Free File.

Confidence since the IRS uses the most sec ure technolo gy available

to safeguard yo ur personal information.

In addition to the benefits above, yo u ll also getgreater accuracy since ret urns are checked forcommon errorsin fact, e-file averages a 1% or lesserror ratefar lower than the 20% associated withpaper ret urns.

e-file is available thro ugh a network of tr ustedprovidersincl uding popular types of off-the-shelf taxpreparation software (yo u ll find a listin g atwww.irs.gov/efile )as well as professional taxpreparers. e-filing your return can be free so be s ureto shop aro und before choosin g a preparer or taxsoftware. Find o ut more at www.irs.gov. Many statesalso offer e-filing.

If yo u qualify, Free File gives yo u all the benefits of e-file and it s available in En glish and Spanish.

If yo uve filed paper ret urns in the past witho ut thehelp of a tax preparer, then Free File Fillable Formsmay be for yo u.

It is easy to use since it offers the most commonlyfiled IRS forms,

It performs basic math calc ulations, and

It is available only at www.irs.gov and only for afederal tax ret urn.

To use Free File, simply lo g on to www.irs.gov.

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Whats NewEarne d income cre d it (EIC). The EIC has increased for peopleWhats New for 2009 with three or more children and for some married couples filing

jointly. You may be able to take the EIC if:Taxable interest an d qualifie d d ivid en d s. Schedule 1 (Form1040A) is obsolete. The amounts previously reported on that sched- Three or more children lived with you and you earned lessule will now be reported on Schedule B (Form 1040A or 1040). than $43,279 ($48,279 if married filing jointly),

Two children lived with you and you earned less than $40,295Cre d it for chil d an d depen dent care. Schedule 2 (Form 1040A) is($45,295 if married filing jointly),obsolete. The credit previously figured on that schedule will now be

figured on Form 2441. One child lived with you and you earned less than $35,463($40,463 if married filing jointly), orCre d it for the el derly or d isable d . Schedule 3 (Form 1040A) is

A child did not live with you and you earned less than $13,440obsolete. The credit previously figured on that schedule will now be($18,440 if married filing jointly).figured on Schedule R (Form 1040A or 1040).

The maximum AGI you can have and still get the credit also hasMaking work pay cre d it. If you have earned income from work,increased. You may be able to take the credit if your AGI is lessyou may be able to take this credit. It is 6.2% of your earned incomethan the amount in the above list that applies to you. The maximumbut cannot be more than $400 ($800 if married filing jointly). Seeinvestment income you can have and still get the credit has in-page 41.creased to $3,100. See page 42.

Government retiree cre d it. You may be able to take this credit if Divorce d or separate d parents. A noncustodial parent claiming anyou get a government pension or annuity, but it reduces any makingexemption for a child can no longer attach certain pages from awork pay credit. See page 41.divorce decree or separation agreement instead of Form 8332 if the

Economic recovery payment. Any economic recovery payment decree or agreement was executed after 2008. The noncustodialyou received is not taxable for federal income tax purposes, but it parent must attach Form 8332 or a similar statement signed by thereduces any making work pay credit or government retiree credit. custodial parent and whose only purpose is to release a claim toSee page 41. exemption. See page 21.Cash for clunkers. A $3,500 or $4,500 voucher or payment made Qualifying chil d definition revise d . The following changes to thefor such a voucher under the CARS cash for clunkers program to definition of a qualifying child apply.buy or lease a new fuel-efficient automobile is not taxable for fed- To be your qualifying child, a child must be younger than youeral income tax purposes. unless the child is permanently and totally disabled.Buying U.S. savings bon d s with your refun d . You can now receive A child cannot be your qualifying child if he or she files a jointup to $5,000 of Series I U.S. savings bonds as part of your income return, unless the return was filed only as a claim for refund.tax refund without setting up a TreasuryDirect account in ad- If the parents of a child can claim the child as a qualifyingvance. For more details, see Form 8888. child but no parent so claims the child, no one else can claim the

child as a qualifying child unless that persons AGI is higher thanUnemployment compensation. You do not have to pay tax on un-the highest AGI of any parent of the child.employment compensation of up to $2,400 per recipient. Amounts

over $2,400 per recipient are still taxable. See page 28. Your child is a qualifying child for purposes of the child taxcredit only if you can and do claim an exemption for him or her.American opportunity cre d it. The maximum Hope education

credit has increased to $2,500 for most taxpayers. The increased Tax on chil d s investment income. The amount of taxable invest-credit is now called the American opportunity credit. Part of the ment income a child can have without it being subject to tax at thecredit is now refundable for most taxpayers. Claim that part on line parents rate has increased to $1,900. See Form 8615 on page 35.43. Claim any other education credits on line 31. See pages 38 and

Certain tax benefits for Mi dwestern d isaster areas expire d . Cer-64.tain tax benefits for Midwestern disaster areas have expired, includ-

Alternative minimum tax (AMT) exemption amount increase d . ing special charitable contribution rules and the election to use yourThe AMT exemption amount has increased to $46,700 ($70,950 if 2007 earned income to figure your 2008 EIC and additional childmarried filing jointly or a qualifying widow(er); $35,475 if married tax credit. See Pub. 4492-B.filing separately). See page 35.

Recovery rebate cre d it expire d . This credit has expired and doesIRA deduction expan ded . You may be able to take an IRA deduc- not apply for 2009.tion if you were covered by a retirement plan and your 2009 modi-

Mailing your return. You may be mailing your return to a differentfied adjusted gross income (AGI) is less than $65,000 ($109,000 if address this year because the IRS has changed the filing location formarried filing jointly or qualifying widow(er)). If your spouse wasseveral areas. If you received an envelope with your tax package,covered by a retirement plan, but you were not, you may be able toplease use it. Otherwise, see Where Do You File? on the back take an IRA deduction if your 2009 modified AGI is less than

cover.$176,000. See page 30.Stan dar d deduction increase d for certain filers. Use Schedule L tofigure your standard deduction if you paid real estate taxes, paid Whats New for 2010taxes on the purchase of a new motor vehicle, or have a net disasterloss (if you claim a net disaster loss, you must file Form 1040). Earne d income cre d it (EIC). You may be able to take the EIC if:

Three or more children lived with you and you earned lessDeduction for motor vehicle sales taxes. If you bought a new mo-than $43,352 ($48,362 if married filing jointly),tor vehicle after February 16, 2009, you may be able to deduct any

state or local sales or excise taxes on the purchase. In states without Two children lived with you and you earned less than $40,363a sales tax, you may be able to deduct certain other taxes or fees ($45,373 if married filing jointly),instead. These taxes increase your standard deduction and are One child lived with you and you earned less than $35,535claimed on Schedule L. See instructions for line 24a on page 34. ($40,545 if married filing jointly), orAdd itional chil d tax cre d it increase d . This credit has increased for A child did not live with you and you earned less than $13,460some people. See Form 8812. ($18,470 if married filing jointly).

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The maximum AGI you can have and still get the credit also has Credit for child and dependent care expenses.increased. You may be able to take the credit if your AGI is less Credit for the elderly or the disabled.than the amount in the above list that applies to you. The maximum

Lifetime learning credit.investment income you can have and still get the credit is still$3,100. Personal exemption phaseout en ded . For 2010, taxpayers with

AGI above a certain amount will no longer lose part of their deduc-IRA deduction expan ded . You may be able to take an IRA deduc-tion for personal exemptions.tion if you were covered by a retirement plan and your 2010 modi-

fied AGI is less than $66,000 ($109,000 if married filing jointly or Expiring tax benefits. The following tax benefits are scheduled toqualifying widow(er)). If your spouse was covered by a retirement expire and will not be available for 2010.plan, but you were not, you may be able to take an IRA deduction if Deduction for educator expenses in figuring AGI.your 2010 modified AGI is less than $177,000.

Tuition and fees deduction in figuring AGI.Roth IRAs. Half of any income that results from a rollover or con- Increased standard deduction for real estate taxes.version to a Roth IRA from another retirement plan in 2010 is in- Increased standard deduction for state or local sales or excisecluded in income in 2011, and the other half in 2012, unless you

taxes on the purchase of a new motor vehicle.elect to include all of it in 2010. In addition, for any tax year begin-ning after 2009, you can make a qualified rollover contribution to a The exclusion from income of up to $2,400 in unemploymentRoth IRA regardless of the amount of your modified AGI. compensation.

Government retiree credit.Alternative minimum tax (AMT) exemption amount. The AMTexemption amount is scheduled to decrease to $33,750 ($45,000 if Extra $3,000 IRA deduction for employees of bankrupt com-married filing jointly or a qualifying widow(er); $22,500 if married panies.filing separately). Certain tax benefits for Midwestern disaster areas, includingAllowance of certain personal cre d its against the AMT. The allow- the additional exemption amount if you provided housing for a per-ance of the following personal credits against the AMT has expired. son displaced by the Midwestern storms, tornadoes, or flooding.

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.

Filing Requirements Have you tried IRS e-file? Its the fastest way to get your refund and its freeif you are eligible. Visit www.irs.gov for details.

Specific rules apply to determine if you are a resident Do You Have To File?alien, nonresident alien, or a dual-status alien. Most Use Chart A, B, or C to see if you must file a return. nonresident aliens and dual-status aliens have different CAUTION

!filing requirements and may have to file Form 1040NR Even if you do not otherwise have to file a return, you or Form 1040NR-EZ. Pub. 519 discusses these requirements and should file one to get a refund of any federal income tax other information to help aliens comply with U.S. tax law, includ- withheld. You should also file if you are eligible for any ing tax treaty benefits and special rules for students and scholars.

TIP

of the following credits. Making work pay credit. Government retiree credit. When Should You File? Earned income credit.

File Form 1040A by April 15, 2010 . If you file after this date, you Additional child tax credit. may have to pay interest and penalties. See page 82. Refundable American opportunity credit.If you were serving in, or in support of, the U.S. Armed Forces Health coverage tax credit (must file Form 1040). in a designated combat zone or contingency operation, you can file Refundable credit for prior year minimum tax (must file later. See Pub. 3 for details.

Form 1040). First-time homebuyer credit (must file Form 1040).

What If You Cannot File on Time?Exception for certain chil d ren un der age 19 or full-time stu dents.

You can get an automatic 6-month extension if, no later than theIf certain conditions apply, you can elect to include on your returndate your return is due, you file Form 4868. For details, see Formthe income of a child who was under age 19 at the end of 2009 or4868.was a full-time student under age 24 at the end of 2009. To do so,

use Form 1040 and Form 8814. If you make this election, your child An automatic 6-month extension to file does not extend does not have to file a return. For details, use TeleTax topic 553 (see the time to pay your tax. See Form 4868.page 83) or see Form 8814.

CAUTION!

A child born on January 1, 1986, is considered to be age 24 at theend of 2009. Do not use Form 8814 for such a child. If you are a U.S. citizen or resident alien, you may qualify for an

automatic extension of time to file without filing Form 4868. YouResi dent aliens. These rules also apply if you were a resident alien. qualify if, on the due date of your return, you meet one of the fol-Also, you may qualify for certain tax treaty benefits. See Pub. 519 lowing conditions.for details. You live outside the United States and Puerto Rico and yourmain place of business or post of duty is outside the United StatesNonresi dent aliens an d dual-status aliens. These rules also apply if and Puerto Rico.you were a nonresident alien or dual-status alien and both of the

following apply. You are in military or naval service on duty outside the UnitedStates and Puerto Rico. You were married to a U.S. citizen or resident alien at the end

of 2009. This extension gives you an extra 2 months to file and pay the You elected to be taxed as a resident alien. tax, but interest will be charged from the original due date of the

return on any unpaid tax. You must attach a statement to your returnSee Pub. 519 for details. showing that you meet the requirements. If you are still unable to

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file your return by the end of the 2-month period, you can get an Federal Express (FedEx): FedEx Priority Overnight, FedExadditional 4 months if, no later than June 15, 2010, you file Form Standard Overnight, FedEx 2Day, FedEx International Priority, and4868. This 4-month extension of time to file does not extend the FedEx International First.time to pay your tax. See Form 4868. United Parcel Service (UPS): UPS Next Day Air, UPS Next

Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPSWorldwide Express Plus, and UPS Worldwide Express.

Where Do You File?The private delivery service can tell you how to get written proof

See the back cover for filing instructions and addresses. of the mailing date.Private delivery services. You can use certain private delivery

Private delivery services cannot deliver items to P.O.services designated by the IRS to meet the timely mailing asboxes. You must use the U.S. Postal Service to mail any timely filing/paying rule for tax returns and payments. These pri-item to an IRS P.O. box address.vate delivery services include only the following: CAUTION! DHL Express (DHL): DHL Same Day Service.

Chart AFor Most People

AND at the end of THEN file a return if yourIF your filing status is . . . 2009 you were* . . . gross income** was at least . . .

under 65 $9,350Single 65 or older 10,750

under 65 (both spouses) $18,700Married filing jointly*** 65 or older (one spouse) 19,800

65 or older (both spouses) 20,900

Married filing separately (see page any age $3,65018)

Head of household under 65 $12,000(see page 18) 65 or older 13,400

Qualifying widow(er) with under 65 $15,050dependent child (see page 19) 65 or older 16,150

* If you were born on January 1, 1945, you are considered to be age 65 at the end of 2009.** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2009 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 14a and 14b that begin on page 28 to figure the taxable part of social security benefits you must include in gross income.*** If you did not live with your spouse at the end of 2009 (or on the date your spouse died) and your gross income was at least $3,650, you must file a return regardless of your age.

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Chart BFor Children and Other Dependents

See the instructions for line 6c that begin on page 20 to find out if someone can claim you as a dependent.

If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.In this chart, unearne d income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes

unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from atrust. Earne d income includes wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of yourunearned and earned income.

Single depen dents. Were you either age 65 or older or blind?No. You must file a return if any of the following apply. Your unearne d income was over $950. Your earne d income was over $5,700. Your gross income was more than the larger of

$950, or Your earned income (up to $5,400) plus $300.

Yes. You must file a return if any of the following apply. Your unearned income was over $2,350 ($3,750 if 65 or older an d blind). Your earned income was over $7,100 ($8,500 if 65 or older an d blind). Your gross income was more than the larger of

$2,350 ($3,750 if 65 or older an d blind), or Your earned income (up to $5,400) plus $1,700 ($3,100 if 65 or older an d blind).

Marrie d depen dents. Were you either age 65 or older or blind?

No. You must file a return if any of the following apply. Your unearned income was over $950. Your earned income was over $5,700. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your gross income was more than the larger of

$950, or Your earned income (up to $5,400) plus $300.

Yes. You must file a return if any of the following apply. Your unearned income was over $2,050 ($3,150 if 65 or older an d blind). Your earned income was over $6,800 ($7,900 if 65 or older an d blind). Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your gross income was more than the larger of

$2,050 ($3,150 if 65 or older an d blind), or Your earned income (up to $5,400) plus $1,400 ($2,500 if 65 or older an d blind).

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Chart COther Situations When You Must File

You must file a return if either of the following applies for 2009. You received any advance earned income credit (EIC) payments from your employer. These payments are shown in Form W-2, box 9. You owe tax from the recapture of an education credit or the alternative minimum tax. See the instructions for line 28 on page 35.

You must file a return using Form 1040 if any of the following apply for 2009. You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer or on wages you received

from an employer who did not withhold these taxes. You owe write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on your

group-term life insurance, or additional tax on a health savings account. You had net earnings from self-employment of at least $400. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security

and Medicare taxes. You owe additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you

are filing a return only because you owe this tax, you can file Form 5329 by itself. You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H (Form 1040)

by itself.

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Would It Help You To Itemize Deductions on Form 1040?

You may be able to reduce your tax by itemizing deductions on Schedule A (Form 1040). Itemized deductions include amounts you paid forstate and local income or sales taxes, real estate taxes, personal property taxes, mortgage interest, and disaster losses. You may also includegifts to charity and part of the amount you paid for medical and dental expenses. You would usually benefit by itemizing if

Your filing status is: AND Your itemize d deductions are more than:*

Single Under 65 $5,700

65 or older or blind 7,100 65 or older an d blind 8,500

Marrie d filing jointly Under 65 (both spouses) $11,400 65 or older or blind (one spouse) 12,500 65 or older or blind (both spouses) 13,600 65 or older an d blind (one spouse) 13,600 65 or older or blind (one spouse) and

65 or older an d blind (other spouse) 14,700 65 or older an d blind (both spouses) 15,800

Marrie d filing separately** Your spouse itemizes deductions $0 Under 65 5,700 65 or older or blind 6,800 65 or older an d blind 7,900

Hea d of househol d Under 65 $8,350 65 or older or blind 9,750 65 or older an d blind 11,150

Qualifying wi dow(er) with depen dent chil d Under 65 $11,400 65 or older or blind 12,500 65 or older an d blind 13,600

* You should use Schedule L to determine if itemizing is to your benefit, if you: Paid state or local real estate taxes in 2009, Paid state or local sales or excise tax in 2009 on the purchase of a new motor vehicle after February 16, 2009, or Have a net disaster loss (if you claim a net disaster loss, you must file Form 1040).

** If you can take an exemption for your spouse, complete the Standard Deduction Worksheet on page 33 for the amount that applies to you.

If someone can claim you as a dependent, it would benefit you to itemize if your itemized deductions total more than your standard deductionfigured on the Standard Deduction Worksheet on page 33 or on Schedule L.

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Where To Report Certain Items From 2009 Forms W-2, 1098, and 1099

IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal incometax return. Visit www.irs.gov/efile for details.

If any federal income tax withhel d is shown on these forms, include the tax withheld on Form 1040A, line 38.

Form Item and Box in Which It Should Appear Where To Report

W-2 Wages, tips, other compensation (box 1) Form 1040A, line 7Allocated tips (box 8) See Tip income on page 24Advance EIC payment (box 9) Form 1040A, line 36Dependent care benefits (box 10) Form 2441, Part IIIAdoption benefits (box 12, code T) Must file Form 1040Employer contributions to an Archer MSA (box Must file Form 1040

12, code R)Employer contributions to a health savings account Must file Form 1040 if required to file Form 8889 (see instructions

(box 12, code W) for Form 8889)

W-2G Gambling winnings (box 1) Must file Form 1040

1098 Mortgage interest (box 1) Must file Form 1040 to deductPoints (box 2) }Refund of overpaid interest (box 3) See the instructions on Form 1098Mortgage insurance premiums (box 4) Must file Form 1040 to deduct

1098-C Contributions of motor vehicles, boats, and Must file Form 1040 to deductairplanes

1098-E Student loan interest (box 1) See the instructions for Form 1040A, line 18, that begin on page 32

1098-T Qualified tuition and related expenses (box 1) See the instructions for Form 1040A, line 19 on page 33, or line 31,on page 38, but first see the instructions on Form 1098-T

1099-A Acquisition or abandonment of secured property See Pub. 4681

1099-B Broker and barter exchange transactions Must file Form 1040

1099-C Canceled debt (box 2) Generally must file Form 1040 (see Pub. 4681)

1099-DIV Total ordinary dividends (box 1a) Form 1040A, line 9aQualified dividends (box 1b) See the instructions for Form 1040A, line 9b, on page 25Total capital gain distributions (box 2a) See the instructions for Form 1040A, line 10, on page 25Amount reported in box 2b, 2c, or 2d Must file Form 1040Nondividend distributions (box 3) Must file Form 1040 if required to report as capital gains (see the

instructions on Form 1099-DIV)Investment expenses (box 5) Must file Form 1040 to deductForeign tax paid (box 6) Must file Form 1040 to deduct or take a credit for the tax

1099-G Unemployment compensation (box 1) See the instructions for Form 1040A, line 13 on page 28State or local income tax refund (box 2) See the instructions on page 24Amount reported in box 5, 6, 7, or 9 Must file Form 1040

1099-INT Interest income (box 1) See the instructions for Form 1040A, line 8a, on page 24Early withdrawal penalty (box 2) Must file Form 1040 to deductInterest on U.S. savings bonds and Treasury See the instructions for Form 1040A, line 8a, on page 24

obligations (box 3)Investment expenses (box 5) Must file Form 1040 to deductForeign tax paid (box 6) Must file Form 1040 to deduct or take a credit for the taxTax-exempt interest (box 8) Form 1040A, line 8bSpecified private activity bond interest (box 9) Must file Form 1040

1099-LTC Long-term care and accelerated death benefits Must file Form 1040 if required to file Form 8853 (see theinstructions for Form 8853)

1099-MISC Miscellaneous income Must file Form 1040

1099-OID Original issue discount (box 1) } See the instructions on Form 1099-OIDOther periodic interest (box 2)Early withdrawal penalty (box 3) Must file Form 1040 to deductOriginal issue discount on U.S. Treasury See the instructions on Form 1099-OID

obligations (box 6)Investment expenses (box 7) Must file Form 1040 to deduct

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13/92

Form Item and Box in Which It Should Appear Where To Report

1099-PATR Patronage dividends and other distributions from a Must file Form 1040 if taxable (see the instructions on Formcooperative (boxes 1, 2, 3, and 5) 1099-PATR)

Domestic production activities deduction (box 6) Must file Form 1040 to deductAmount reported in box 7, 8, 9, or 10 Must file Form 1040

1099-Q Qualified education program payments Must file Form 1040

1099-R Distributions from IRAs* See the instructions for Form 1040A, lines 11a and 11b, that beginon page 25

Distributions from pensions, annuities, etc. See the instructions for Form 1040A, lines 12a and 12b, that beginon page 26

Capital gain (box 3) See the instructions on Form 1099-R

1099-S Gross proceeds from real estate transactions Must file Form 1040 if required to report the sale (see Pub. 523)(box 2)

Buyers part of real estate tax (box 5) See the instructions for Form 1040A, line 24a, on page 34. But if you are itemizing deductions, you must file Form 1040

1099-SA Distributions from HSAs and MSAs** Must file Form 1040

*This includes distributions from Roth, SEP, and SIMPLE IRAs.**This includes distributions from Archer and Medicare Advantage MSAs.

Who Can Use Form 1040A?

You can use Form 1040A if all six of the following apply. 5. The only tax credits you can claim are:1. You only had income from the following sources: a. Child tax credit.

b. Additional child tax credit.a. Wages, salaries, tips.c. Education credits.b. Interest and ordinary dividends.d. Earned income credit.c. Capital gain distributions.e. Credit for child and dependent care expenses.d. Taxable scholarship and fellowship grants.f. Credit for the elderly or the disabled.e. Pensions, annuities, and IRAs.g. Retirement savings contributions credit.f. Unemployment compensation.h. Making work pay credit.g. Taxable social security and railroad retirement benefits.i. Government retiree credit.h. Alaska Permanent Fund dividends.6. You did not have an alternative minimum tax adjustment on2. The only adjustments to income you can claim are:

stock you acquired from the exercise of an incentive stock optiona. Educator expenses. (see Pub. 525).b. IRA deduction.c. Student loan interest deduction.

You can also use Form 1040A if you received advance earnedd. Tuition and fees deduction. income credit (EIC) payments, dependent care benefits, or if you3. You do not itemize deductions. owe tax from the recapture of an education credit or the alternative4. Your taxable income (line 27) is less than $100,000. minimum tax.

When Must You Use Form 1040?

Check Where To Report Certain Items From 2009 Forms W-2, b. Certain income received from sources in Puerto Rico if you1098, and 1099 beginning on page 12 to see if you must use Form were a bona fide resident of Puerto Rico.1040. You must also use Form 1040 if any of the following apply. c. Certain income received from sources in American Samoa if

you were a bona fide resident of American Samoa for all of 2009.1. You received any of the following types of income:3. You have an alternative minimum tax adjustment on stock a. Income from self-employment (business or farm income). you acquired from the exercise of an incentive stock option (see

b. Certain tips you did not report to your employer. See the in- Pub. 525).structions for Form 1040A, line 7, on page 24. 4. You received a distribution from a foreign trust.

c. Income received as a partner in a partnership, shareholder in 5. You owe the excise tax on insider stock compensation froman S corporation, or a beneficiary of an estate or trust. an expatriated corporation.d. Dividends on insurance policies if they exceed the total of all 6. You owe household employment taxes. See Schedule Hnet premiums you paid for the contract. (Form 1040) and its instructions to find out if you owe these taxes.2. You can exclude any of the following types of income: 7. You are eligible for the health coverage tax credit. See Forma. Foreign earned income you received as a U.S. citizen or resi- 8885 for details.

dent alien. 8. You are claiming the adoption credit or receivedemployer-provided adoption benefits. See Form 8839 for details.

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9. You are an employee and your employer did not withhold 12. You have a net disaster loss attributable to a federally de-social security and Medicare tax. See Form 8919 for details. clared disaster. See Form 4684 for details. You must file Form 1040

even if you are claiming the standard deduction.10. You had a qualified health savings account funding distribu-tion from your IRA. 13. You are eligible for the first-time homebuyer credit. See Form

5405 for details.11. You are a debtor in a bankruptcy case filed after October 16,2005.

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Form

1040A 2009U.S. Individual Income Tax ReturnDepartment of the TreasuryInternal Revenue Service

OMB No. 1545-0074

IRS Use OnlyDo not write or staple in this space.(99)

Label(See page 17.)

Use theIRS label.

Otherwise,please printor type.

L ABEL

HERE

Your first name and initial Last name

Your social security number

If a joint return, spouses first name and initial Last name Spouses social security number

Home address (number and street). If you have a P.O. box, see page 17. Apt. no. You must enter

your SSN(s) above.City, town or post office, state, and ZIP code. If you have a foreign address, see page 17. Checking a box below will not

change your tax or refund.PresidentialElection Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 17) You Spouse

FilingstatusCheck onlyone box.

1 Single2 Married filing jointly (even if only one had income)3 Married filing separately. Enter spouses SSN above and

full name here.

4 Head of household (with qualifying person). (See pageIf the qualifying person is a child but not your dependenter this childs name here.

5 Qualifying widow(er) with dependent child (see pageExemptions 6a Yourself. If someone can claim you as a dependent, do not check

box 6a.b Spousec Dependents:

(1) First name Last name(2) Dependents social

security number(3) Dependents

relationship to you

(4) if qualifying child for childtax credit (see

page 20)If more than sixdependents,see page 20.

Boxeschecked on6a and 6bNo. of childrenon 6c who: lived with

you did not live with you due to divorce or separation (see page 21)

Dependentson 6c notentered above

d Total number of exemptions claimed.

Add numberson linesabove

Income

AttachForm(s) W-2here. Also

attachForm(s)1099-R if taxwas withheld.

If you did notget a W-2, seepage 24.

Enclose, but donot attach, anypayment. Also,please use Form1040-V.

7 Wages, salaries, tips, etc. Attach Form(s) W-2. 7

8a Taxable interest. Attach Schedule B if required. 8ab Tax-exempt interest. Do not include on line 8a. 8b

9a Ordinary dividends. Attach Schedule B if required. 9ab Qualified dividends (see page 25). 9b

10 Capital gain distributions (see page 25). 1011a IRA

distributions. 11a11b Taxable amount

(see page 25). 11b12a Pensions and

annuities. 12a12b Taxable amount

(see page 26). 12b13 Unemployment compensation in excess of $2,400 per recipient and

Alaska Permanent Fund dividends (see page 28). 1314a Social security

benefits. 14a14b Taxable amount

(see page 28). 14b

15 Add lines 7 through 14b (far right column). This is your total income. 15

Adjustedgrossincome

16 Educator expenses (see page 30). 1617 IRA deduction (see page 30). 1718 Student loan interest deduction (see page 32). 18

19 Tuition and fees deduction. Attach Form 8917. 1920 Add lines 16 through 19. These are your total adjustments. 20

21 Subtract line 20 from line 15. This is your adjusted gross income. 21For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 87. Cat. No. 11327A Form 1040A (2009)

Tax Return Page ReferencesQuestions about what to put on a line? Help is on the page number in the circle.

17

17

FOR REFERENCE ONLYDO NOT FILE 17

17

17

19

20 23

20

21

6724

24

2425

25

25 25

2426 26

28

28 28

30

3032

33

25

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Form 1040A (2009) Page 2Tax, credits,andpayments

22 Enter the amount from line 21 (adjusted gross income). 2223a Check

if: You were born before January 2, 1945, BlindSpouse was born before January 2, 1945, Blind

Total boxeschecked 23a

b If you are married filing separately and your spouse itemizesdeductions, see page 34 and check here 23b

StandardDeductionfor

People who checked any box on line 23a, 23b, or 24b or who can be claimed as a dependent, see page 34. All others: Single orMarried filingseparately,$5,700 Married filing

jointly orQualifyingwidow(er),$11,400

Head ofhousehold,$8,350

24a Enter your standard deduction (see left margin). 24ab If you are increasing your standard deduction by certain real estate taxes or

new motor vehicle taxes, attach Schedule L and check here (see page 34) 24b25 Subtract line 24a from line 22. If line 24a is more than line 22, enter -0-. 2526 Exemptions. If line 22 is $125,100 or less and you did not provide housing to a Midwestern

displaced individual, multiply $3,650 by the number on line 6d. Otherwise, see page 34.2627 Subtract line 26 from line 25. If line 26 is more than line 25, enter -0-.

This is your taxable income. 2728 Tax, including any alternative minimum tax (see page 35). 2829 Credit for child and dependent care expenses. Attach Form 2441. 2930 Credit for the elderly or the disabled. Attach

Schedule R. 3031 Education credits from Form 8863, line 29. 3132 Retirement savings contributions credit. Attach Form 8880. 3233 Child tax credit (see page 38). 3334 Add lines 29 through 33. These are your total credits. 3435 Subtract line 34 from line 28. If line 34 is more than line 28, enter -0-. 3536 Advance earned income credit payments from Form(s) W-2, box 9. 3637 Add lines 35 and 36. This is your total tax. 3738 Federal income tax withheld from Forms W-2 and 1099. 3839 2009 estimated tax payments and amount applied

from 2008 return. 3940 Making work pay and government retiree credits.

Attach Schedule M. 40If you havea qualifyingchild, attachScheduleEIC.

41a Earned income credit (EIC). 41ab Nontaxable combat pay election. 41b

42 Additional child tax credit. Attach Form 8812. 4243 Refundable education credit from Form 8863, line 16. 4344 Add lines 38, 39, 40, 41a, 42, and 43. These are your total payments. 44

Refund

Directdeposit?See page 64and fill in46b, 46c,and 46d orForm 8888.

45 If line 44 is more than line 37, subtract line 37 from line 44.This is the amount you overpaid. 45

46a Amount of line 45 you want refunded to you. If Form 8888 is attached, check here 46ab Routing

number c Type: Checking Savings

d Accountnumber47 Amount of line 45 you want applied to your

2010 estimated tax. 47

Amount you owe

48 Amount you owe. Subtract line 44 from line 37. For details on how to pay,see page 66. 48

49 Estimated tax penalty (see page 66). 49

Third partydesignee

Do you want to allow another person to discuss this return with the IRS (see page 67)? Yes. Complete the following. No

Designeesname

Phoneno.

Personal identificationnumber (PIN)

SignhereJoint return?See page 17.Keep a copyfor yourrecords.

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge

and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration of preparer (otherthan the taxpayer) is based on all information of which the preparer has any knowledge.Your signature Date Your occupation Daytime phone number

Spouses signature. If a joint return, both must sign. Date Spouses occupation

Paidpreparersuse only

Preparerssignature

Date Check ifself-employed

Preparers SSN or PTIN

Firms name (oryours if self-employed),address, and ZIP code

EIN

Phone no.

Form 1040A (2009)

Tax Return Page ReferencesQuestions about what to put on a line? Help is on the page number in the circle.

33

34

34 New

34

34

35

42

35

35

3838

38

41

41

41 New

4464

New 64

64

64

65

66

66

67

67

67

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17/92

IRS e-file takes the guesswork out of preparing your return. You may alsoLine Instructions for be eligible to use Free File to file your federal income tax return. Visitwww.irs.gov/efile for details.Form 1040A

You file a joint return,Name and Address You file a separate return and claim an exemption for your

spouse, orUse the Peel-Off Label Your spouse is filing a separate return.Using your peel-off name and address label on the back cover of

this booklet will speed the processing of your return. It also pre-vents common errors that can delay refunds or result in unnecessarynotices. Put the label on your return after you have finished it. Cross Presidential Election Campaignout any incorrect information and print the correct information. Addany missing items, such as your apartment number. FundAdd ress change. If the address on your peel-off label is not your This fund helps pay for Presidential election campaigns. The fundcurrent address, cross out the old address and print your new ad- reduces candidates dependence on large contributions from indi-dress. If you plan to move after filing your return, use Form 8822 to viduals and groups and places candidates on an equal financialnotify the IRS of your new address. footing in the general election. If you want $3 to go to this fund,

check the box. If you are filing a joint return, your spouse can alsoName change. If you changed your name because of marriage, have $3 go to the fund. If you check a box, your tax or refund willdivorce, etc., be sure to report the change to your local Social not change.Security Administration office before you file your return. Thisprevents delays in processing your return and issuing refunds. Italso safeguards your future social security benefits. See page 80 formore details. If you received a peel-off label, cross out your former

Filing Statusname and print your new name. Check only the filing status that applies to you. The ones that willW hat if you do not have a label? Print or type the information in usually give you the lowest tax are listed last.the spaces provided. If you are married filing a separate return, Married filing separately.enter your spouses name on line 3 instead of below your name. Single.If you filed a joint return for 2008 and you are filing a Head of household. joint return for 2009 with the same spouse, be sure to Married filing jointly or qualifying widow(er) with dependententer your names and SSNs in the same order as on your

TIPchild.2008 return.

P.O. box. Enter your box number only if your post office does not More than one filing status can apply to you. Choose the deliver mail to your home. one that will give you the lowest tax.

Foreign a dd ress. Enter the information in the following order:TIP

City, province or state, and country. Follow the countrys practicefor entering the postal code. Do not abbreviate the country name.

W hat if a taxpayer d ied? See Death of a taxpayer on page 81. Line 1SingleYou can check the box on line 1 if any of the following was true onSocial Security Number (SSN) December 31, 2009.

An incorrect or missing SSN can increase your tax or reduce your You were never married.refund. To apply for an SSN, fill in Form SS-5 and return it, along You were legally separated, according to your state law, underwith the appropriate evidence documents, to the Social Security a decree of divorce or separate maintenance.Administration (SSA). You can get Form SS-5 online at www.

You were widowed before January 1, 2009, and did not re-socialsecurity.gov , from your local SSA office, or by calling themarry before the end of 2009. But, if you have a dependent child,SSA at 1-800-772-1213. It usually takes about 2 weeks to get anyou may be able to use the qualifying widow(er) filing status. SeeSSN once the SSA has all the evidence and information it needs.the instructions for line 5 on page 19.

Check that your SSN on your Forms W-2 and 1099 agrees withyour social security card. If not, see page 80 for more details.

IRS in d ividual taxpayer i dentification numbers (ITINs) for aliens. Line 2If you are a nonresident or resident alien and you do not have andare not eligible to get an SSN, you must apply for an ITIN. For Married Filing Jointlydetails on how to do so, see Form W-7 and its instructions. It takes 6 You can check the box on line 2 if any of the following apply.to 10 weeks to get an ITIN.

You were married at the end of 2009, even if you did not liveIf you already have an ITIN, enter it wherever your SSN is with your spouse at the end of 2009.

requested on your tax return. Your spouse died in 2009 and you did not remarry in 2009.An ITIN is for tax use only. It does not entitle you to You were married at the end of 2009, and your spouse died insocial security benefits or change your employment or 2010 before filing a 2009 return.immigration status under U.S. law. For federal tax purposes, a marriage means only a legal unionCAUTION

!between a man and a woman as husband and wife. A husband and

Nonresi dent alien spouse. If your spouse is a nonresident alien, he wife filing jointly report their combined income and deduct theiror she must have either an SSN or an ITIN if: combined allowable expenses on one return. They can file a joint

- 17 - Nee d

more information or forms? See page 86.


18/92

Form 1040ALines 2 Through 4

return even if only one had income or if they did not live together all a. Your qualifying child (as defined in Step 1 on page 20) whomyear. However, both persons must sign the return. Once you file a you claim as your dependent based on the rule for Children of

joint return, you cannot choose to file separate returns for that year divorced or separated parents that begins on page 21,after the due date of the return. b. Any person who is your dependent only because he or she

lived with you for all of 2009, orJoint an d several tax liability. If you file a joint return, both youc. Any person you claimed as a dependent under a multipleand your spouse are generally responsible for the tax and any

support agreement. See page 22.interest or penalties due on the return. This means that if one spousedoes not pay the tax due, the other may have to. However, see 2. Your unmarried qualifying child who is not your dependent.Innocent spouse relief on page 80. 3. Your married qualifying child who is not your dependent only

because you can be claimed as a dependent on someone elses 2009Nonresi dent aliens an d dual-status aliens. Generally, a husband return.and wife cannot file a joint return if either spouse is a nonresident4. Your child who is neither your dependent nor your qualifyingalien at any time during the year. However, if you were a nonresi-

child because of the rule for Children of divorced or separated dent alien or a dual-status alien and were married to a U.S. citizen or parents that begins on page 21.resident alien at the end of 2009, you may elect to be treated as a

resident alien and file a joint return. See Pub. 519 for details.If the child is not your dependent, enter the childs name on line

4. If you do not enter the name, it will take us longer to process yourreturn.Line 3Depen dent. To find out if someone is your dependent, see the

Married Filing Separately instructions for line 6c that begin on page 20.If you are married and file a separate return, you will usually pay Exception to time live d with you. Temporary absences by you ormore tax than if you use another filing status for which you qualify. the other person for special circumstances, such as school, vacation,Also, if you file a separate return, you cannot take the student loan business, medical care, military service, or detention in a juvenileinterest deduction, the tuition and fees deduction, the education facility, count as time lived in the home. Also see Kidnapped child credits, or the earned income credit. You also cannot take the on page 22, if applicable.standard deduction if your spouse itemizes deductions.

If the person for whom you kept up a home was born or died inGenerally, you report only your own income, exemptions, de- 2009, you can still file as head of household as long as the home

ductions, and credits. Different rules apply to people in community was that persons main home for the part of the year he or she wasproperty states. See page 24. alive.

Be sure to enter you spouses SSN or ITIN on Form 1040A Keeping up a home. To find out what is included in the cost of unless your spouse does not have and is not required to have an SSN keeping up a home, see Pub. 501.or ITIN.If you used payments you received under Temporary Assistance

You may be able to file as head of household if you had for Needy Families (TANF) or other public assistance programs toa child living with you and you lived apart from your pay part of the cost of keeping up your home, you cannot countspouse during the last 6 months of 2009. See Married them as money you paid. However, you must include them in the

TIP

persons who live apart on this page. total cost of keeping up your home to figure if you paid over half thecost.

Marrie d persons who live apart. Even if you were not divorced orLine 4 legally separated at the end of 2009, you are considered unmarriedif all of the following apply.Head of Household You lived apart from your spouse for the last 6 months of

Special rules may apply for people who had to relocate 2009. Temporary absences for special circumstances, such as forbecause of Midwestern storms, tornadoes, or flooding. business, medical care, school, or military service, count as timeFor details, see Pub. 4492-B. lived in the home.

TIP

You file a separate return from your spouse.This filing status is for unmarried individuals who provide a You paid over half the cost of keeping up your home for 2009.

home for certain other persons. (Some married persons who live Your home was the main home of your child, stepchild, orapart are considered unmarried. See Married persons who live apart foster child for more than half of 2009 (if half or less, see Exception on this page. If you are married to a nonresident alien, you may also to time lived with you above).be considered unmarried. See Nonresident alien spouse on this You can claim this child as your dependent or could claim thepage.) You can check the box on line 4 only if you were unmarried child except that the childs other parent can claim him or her underor legally separated (according to your state law) under a decree of

the rule for Children of divorced or separated parents that begins ondivorce or separate maintenance at the end of 2009 and either Test 1 page 21.or Test 2 next applies.Ad opte d chil d . An adopted child is always treated as your own

Test 1. You paid over half the cost of keeping up a home that was child. An adopted child includes a child lawfully placed with youthe main home for all of 2009 of your parent whom you can claim for legal adoption.as a dependent, except under a multiple support agreement (see

Foster chil d . A foster child is any child placed with you by anpage 22). Your parent did not have to live with you. authorized placement agency or by judgment, decree, or other orderof any court of competent jurisdiction.Test 2. You paid over half the cost of keeping up a home in which

you lived and in which one of the following also lived for more than Nonresi dent alien spouse. You are considered unmarried for headhalf of the year (if half or less, see Exception to time lived with you of household filing status if your spouse was a nonresident alien aton this page). any time during the year and you do not choose to treat him or her as1. Any person whom you can claim as a dependent. But do not a resident alien. To claim head of household filing status, you must

include: also meet Test 1 or Test 2 on this page.

Nee d

more information or forms? See page 86. - 18 -


19/92

Form 1040ALines 5 Through 6b

pay part of the cost of keeping up your home, you cannot countLine 5 them as money you paid. However, you must include them in thetotal cost of keeping up your home to figure if you paid over half theQualifying Widow(er) With Dependent Child cost.

Special rules may apply for people who had to relocate because of Midwestern storms, tornadoes, or flooding.For details, see Pub. 4492-B.

TIP

ExemptionsYou can check the box on line 5 and use joint return tax rates for You usually can deduct $3,650 on line 26 for each exemption you

2009 if all of the following apply. can take. You may also be able to take an additional exemption Your spouse died in 2007 or 2008 and you did not remarry amount on line 26 if you provided housing to a person displaced bybefore the end of 2009. the Midwestern storms, tornadoes, or flooding.

You have a child or stepchild whom you claim as a dependent.This does not include a foster child.

This child lived in your home for all of 2009. If the child did Line 6bnot live with you for the required time, see Exception to time lived

Spousewith you below. You paid over half the cost of keeping up your home. Check the box on line 6b if either of the following applies. You could have filed a joint return with your spouse the year 1. Your filing status is married filing jointly and your spouse

he or she died, even if you did not actually do so. cannot be claimed as a dependent on another persons return.If your spouse died in 2009, you cannot file as qualifying 2. You were married at the end of 2009, your filing status is

widow(er) with dependent child. Instead, see the instructions for married filing separately or head of household, and both of theline 2 that begin on page 17. following apply.

Adopte d chil d . An adopted child is always treated as your own a. Your spouse had no income and is not filing a return.child. An adopted child includes a child lawfully placed with you b. Your spouse cannot be claimed as a dependent on anotherfor legal adoption. persons return.Depen dent. To find out if someone is your dependent, see theinstructions for line 6c that begin on page 20. If your filing status is head of household and you check the box

on line 6b, enter the name of your spouse on the line next to line 6b.Exception to time live d with you. Temporary absences by you orAlso, enter your spouses social security number in the space pro-the child for special circumstances, such as school, vacation, busi-vided at the top of your return. If you were divorced or legallyness, medical care, military service, or detention in a juvenile facil-separated at the end of 2009, you cannot take an exemption for yourity, count as time lived in the home. Also see Kidnapped child onformer spouse. If, at the end of 2009, your divorce was not final (anpage 22, if applicable.interlocutory decree), you are considered married for the wholeA child is considered to have lived with you for all of 2009 if theyear.child was born or died in 2009 and your home was the childs home

for the entire time he or she was alive.Death of your spouse. If your spouse died in 2009 and you did not

Keeping up a home. To find out what is included in the cost of remarry by the end of 2009, check the box on line 6b if you couldkeeping up a home, see Pub. 501. have taken an exemption for your spouse on the date of death. For

other filing instructions, see Death of a taxpayer on page 81.If you used payments you received under Temporary Assistancefor Needy Families (TANF) or other public assistance programs to

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Form 1040ALine 6c

Line 6cDependentsWho lived with you for more than half of 2009. If the child

Dependents and Qualifying Child for Child Tax did not live with you for the required time, see Exception to Credit time lived with you on page 22.Follow the steps below to find out if a person qualifies as yourdependent, qualifies you to take the child tax credit, or both. If you If the child meets the conditions to be a qualifying have more than six dependents, attach a statement to your return

child of any other person (other than your spouse if with the information required in columns (1) through (4).filing jointly) for 2009, see Qualifying child of CAUTION

!Special rules may apply for people who had to relocate more than one person on page 22.because of Midwestern storms, tornadoes, or flooding. 1. Do you have a child who meets the conditions to be yourFor details, see Pub. 4492-B. qualifying child?

TIP

Yes. Go to Step 2. No. Go to Step 4.

Do You Have a Qualifying Child?Step 1Is Your Qualifying Child YourStep 2Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. residentA qualifying chil d is a chil d who is your...alien, or a resident of Canada or Mexico? (See Pub. 519 forthe definition of a U.S. national or U.S. resident alien. If theSon, daughter, stepchild, foster child, brother, sister, child was adopted, see Exception to citizen test on page 22.)stepbrother, stepsister, or a descendant of any of them (for

Yes. Continue No. STOPexample, your grandchild, niece, or nephew),You cannot claim this childas a dependent. Go to Form1040A, line 7.

AND

2. Was the child married?Yes. See Married per- No. Continuewas ...son on page 22.

Under age 19 at the end of 2009 and younger than you (oryour spouse, if filing jointly)

3. Could you, or your spouse if filing jointly, be claimed as adependent on someone elses 2009 tax return? See Steps 1,or2, and 4.

Under age 24 at the end of 2009, a student (see page 23), andYes. You cannot No. You can claim thisyounger than you (or your spouse, if filing jointly)claim any dependents. child as a dependent. Com-

or Go to Form 1040A, plete Form 1040A, line 6c,

line 7. columns (1) through (3) forAny age and permanently and totally disabled (see page 22) this child. Then, go toStep 3.AND

Does Your Qualifying ChildStep 3Qualify You for the Child Tax Credit?Who did not provide over half of his or her own support for

2009 (see Pub. 501)1. Was the child under age 17 at the end of 2009?

Yes. Continue No. STOP

This child is not a qualify-ing child for the child tax

AND

credit. Go to Form 1040A,line 7.Who is not filing a joint return for 2009 (or is filing a joint

return for 2009 only as a claim for refund) 2. Was the child a U.S. citizen, U.S. national, or U.S. residentalien? (See Pub. 519 for the definition of a U.S. national orU.S. resident alien. If the child was adopted, see Exception to citizen test on page 22.)

AND

Yes. This child is a No. STOPqualifying child for the This child is not a qualify-child tax credit. Check ing child for the child taxthe box on Form credit. Go to Form 1040A,1040A, line 6c, col- line 7.umn (4).

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Form 1040ALine 6c

1. Does any person meet the conditions to be your qualifyingrelative?Is Your Qualifying Relative Your De-Step 4

Yes. Continue No. STOPpendent?Go to Form 1040A, line 7.

2. Was your qualifying relative a U.S. citizen, U.S. national,U.S. resident alien, or a resident of Canada or Mexico? (SeeA qualifying relative is a person who is your... Pub. 519 for the definition of a U.S. national or U.S. resi-dent alien. If your qualifying relative was adopted, see Ex-

Son, daughter, stepchild, foster child, or a descendant of any ception to citizen test on page 22.)of them (for example, your grandchild) Yes. Continue No. STOP

or You cannot claim this per-son as a dependent. Go to

Brother, sister, or a son or daughter of either of them (for Form 1040A, line 7.example, your niece or nephew)

3. Was your qualifying relative married?or

Yes. See Married per- No. Continueson on page 22.Father, mother, or an ancestor or sibling of either of them

(for example, your grandmother, grandfather, aunt, or uncle)4. Could you, or your spouse if filing jointly, be claimed as a

dependent on someone elses 2009 tax return? See Steps 1,or2, and 4.

Stepbrother, stepsister, stepfather, stepmother, son-in-law, Yes. No. You can claim thisSTOPdaughter-in-law, father-in-law, mother-in-law, brother-in-law, person as a dependent.You cannot claim anyor sister-in-law Complete Form 1040A,dependents. Go to line 6c, columns (1)Form 1040A, line 7.or through (3). Do not check

the box on Form 1040A,line 6c, column (4).Any other person (other than your spouse) who lived with

you all year as a member of your household if yourrelationship did not violate local law. If the person did notlive with you for the required time, see Exception to time Definitions and Special Ruleslived with you on page 22.

Adopte d chil d . An adopted child is always treated as your ownchild. An adopted child includes a child lawfully placed with youfor legal adoption.

Adoption taxpayer i dentification numbers (ATINs). If you have a

AND

dependent who was placed with you for legal adoption and you donot know his or her SSN, you must get an ATIN for the dependentwho was not...from the IRS. See Form W-7A for details. (If the dependant is not aU.S. citizen or resident alien, apply for an ITIN instead, using FormA qualifying child (see Step 1) of any taxpayer for 2009. ForW-7. See page 17.)this purpose, a person is not a taxpayer if he or she is not

required to file a U.S. income tax return an d either does notChil d ren of d ivorce d or separate d parents. A child will be treatedfile such a return or files only to get a refund of withheldas being the qualifying child or qualifying relative of his or herincome tax. noncustodial parent (defined on page 22) if all of the followingconditions apply.

1. The parents are divorced, legally separated, separated under awritten separation agreement, or lived apart at all times duringthe last 6 months of 2009 (whether or not they are or were

AND

married).who... 2. The child received over half of his or her support for 2009

from the parents (and the rules on Multiple support agree- Had gross income of less than $3,650 in 2009. If the person ments on page 22 do not apply). Support of a child receivedwas permanently and totally disabled, see Exception to gross from a parents spouse is treated as provided by the parent.income test on page 22.

3. The child is in custody of one or both of the parents for morethan half of 2009.4. Either of the following applies.a. The custodial parent signs Form 8332 or a substantially simi-

AND

lar statement that he or she will not claim the child as adependent for 2009, and the noncustodial parent attaches acopy of the form or statement to his or her return. If theFor whom you provi ded ...divorce decree or separation agreement went into effect after1984 and before 2009, the noncustodial parent may be able toOver half of his or her support in 2009. But see the special attach certain pages from the decree or agreement instead of rule for Children of divorced or separated parents that begins Form 8322. See Post-1984 and pre-2009 decree or agreement

on this page, Multiple support agreements and Kidnapped and Post-2008 decree or agreement on page 22.child on page 22. b. A pre-1985 decree of divorce or separate maintenance or

written separation agreement between the parents providesthat the noncustodial parent can claim the child as a depen-

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Form 1040ALine 6c

dent, and the noncustodial parent provides at least $600 for rule does not apply if the return is filed only as a claim for refundsupport of the child during 2009. and no tax liability would exist for either spouse if they had filed

separate returns. If the person meets this exception, go to Step 2,If conditions (1) through (4) apply, only the noncustodial parent question 3, on page 20 (for a qualifying child) or Step 4, question 4,

can claim the child for purposes of the dependency exemption (line on page 21(for a qualifying relative). If the person does not meet6c) and the child tax credits (lines 33 and 42). However, this special this exception, you cannot claim this person as a dependent. Go torule does not apply to head of household filing status, the credit for Form 1040A, line 7.child and dependent care expenses, the exclusion for dependent Multiple support agreements. If no one person contributed overcare benefits, or the earned income credit. See Pub. 501 for details. half of the support of your relative (or a person who lived with you

Custo d ial an d noncusto d ial parents. The custodial parent is the all year as a member of your household) but you and anotherparent with whom the child lived for the greater number of nights in

person(s) provided more than half of your relatives support, special2009. The noncustodial parent is the other parent. If the child was rules may apply that would treat you as having provided over half of with each parent for an equal number of nights, the custodial parent the support. For details, see Pub. 501.is the parent with the higher adjusted gross income. For details andan exception for a parent who works at night, see Pub. 501. Permanently an d totally d isable d . A person is permanently and

Post-1984 an d pre-2009 d ecree or agreement. The decree or totally disabled if, at any time in 2009, the person cannot engage inagreement must state all three of the following. any substantial gainful activity because of a physical or mental1. The noncustodial parent can claim the child as a dependent condition and a doctor has determined that this condition has lasted

without regard to any condition, such as payment or support. or can be expected to last continuously for at least a year or can be2. The other parent will not claim the child as a dependent. expected to lead to death.3. The years for which the claim is released.

Qualifying chil d of more than one person. Even if a child meets theThe noncustodial parent must attach all of the following pages conditions to be the qualifying child of more than one person, only

from the decree or agreement. one person can claim the child as a qualifying child for all of the Cover page (include the other parents SSN on that page). following tax benefits, unless the special rule for Children of di-

vorced or separated parents that begins on page 21 applies. The pages that include all the information identified in (1)

through (3) above. 1. Dependency exemption (line 6c). Signature page with the other parents signature and date of 2. Child tax credits (lines 33 and 42).agreement.3. Head of household filing status (line 4).You must attach the required information even if you 4. Credit for child and dependent care expenses (line 29).filed it with your return in an earlier year.5. Exclusion for dependent care benefits (Form 2441, Part III).CAUTION

!6. Earned income credit (lines 41a and 41b).

No other person can take any of the six tax benefits listed abovePost-2008 d ecree or agreement. If the divorce decree or separa-tion agreement went into effect after 2008, the noncustodial parent unless he or she has a different qualifying child. If you and anycannot attach pages from the decree or agreement instead of Form other person can claim the child as a qualifying child, the following8332. The custodial parent must sign, and the noncustodial parent rules apply.must attach to his or her return, either Form 8332 or a substantially If only one of the persons is the childs parent, the child issimilar statement the only purpose of which is to release the custo-

treated as the qualifying child of the parent.dial parents claim to an exemption for a child. If the parents do not file a joint return together but both parents

Exception to citizen test. If you are a U.S. citizen or U.S. national claim the child as a qualifying child, the IRS will treat theand your adopted child lived with you all year as a member of your child as the qualifying child of the parent with whom the childhousehold, that child meets the citizen test. lived for the longer period of time in 2009. If the child lived

with each parent for the same amount of time, the IRS willException to gross income test. If your relative (including a persontreat the child as the qualifying child of the parent who had thewho lived with you all year as a member of your household) is

permanently and totally disabled (defined on this page), certain higher adjusted gross income (AGI) for 2009.income for services performed at a sheltered workshop may be If no parent can claim the child as a qualifying child, the childexcluded for this test. For details, see Pub. 501. is treated as the qualifying child of the person who had theException to time live d with you. Temporary absences by you or highest AGI for 2009.the other person for special circumstances, such as school, vacation, If a parent can claim the child as a qualifying child but nobusiness, medical care, military service, or detention in a juvenile parent does so claim the child, the child is treated as thefacility, count as time the person lived with you. Also see Children

qualifying child of the person who had the highest AGI forof divorced or separated parents that begins on page 21 or Kid- 2009, but only if that persons AGI is higher than the highestnapped child below.AGI of any parent of the child.A person is considered to have lived with you for all of 2009 if

Example. Your daughter meets the conditions to be a qualifyingthe person was born or died in 2009 and your home was this

persons home for the entire time he or she was alive. child for both you and your mother. Your daughter does not meetthe conditions to be a qualifying child of any other person, includ-Foster chil d . A foster child is any child placed with you by an ing her other parent. Under the rules above, you can claim yourauthorized placement agency or by judgment, decree, or other order daughter as a qualifying child for all of the six tax benefits listedof any court of competent jurisdiction. above for which you otherwise qualify. Your mother cannot claim

any of the six tax benefits listed above unless she has a differentKidnappe d chil d . If your child is presumed by law enforcement qualifying child. However, if your mothers AGI is higher thanauthorities to have been kidnapped by someone who is not a family yours and the other parents and you do not claim your daughter as amember, you may be able to take the child into account in determin-qualifying child, your daughter is the qualifying child of youring your eligibility for head of household or qualifying widow(er)mother.filing status, the dependency exemption, the child tax credit, and the

earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for For more details and examples, see Pub. 501.the EIC).If you will be claiming the child as a qualifying child, go to Step

2 on page 20. Otherwise, stop; you cannot claim any benefits basedMarrie d person. If the person is married, you cannot claim thatperson as your dependent if he or she files a joint return. But this on this child. Go to Form 1040A, line 7.

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Form 1040ALine 6c

a copy of the childs birth certificate, death certificate, or hospitalSocial security number. You must enter each dependents socialrecords. The document must show the child was born alive.security number (SSN). Be sure the name and SSN entered agree

with the dependents social security card. Otherwise, at the time we Stu dent. A student is a child who during any part of 5 calendarprocess your return, we may disallow the exemption claimed for the months of 2009 was enrolled as a full-time student at a school, ordependent and reduce or disallow any other tax benefits (such as the took a full-time, on-farm training course given by a school or achild tax credit) based on that dependent. If the name or SSN on the state, county, or local government agency. A school includes adependents social security card is not correct, call the Social Secur- technical, trade, or mechanical school. It does not include anity Administration at 1-800-772-1213. For details on how your on-the-job training course, correspondence school, or school offer-dependent can get an SSN, see page 17. If your dependent will not ing courses only through the Internet.

have a number by the date your return is due, see What If You Cannot File on Time? on page 7.If your dependent child was born and died in 2009 and you do

not have an SSN for the child, enter Died in column (2) and attach

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24/92

Form 1040ALines 7 Through 8b

because your employer paid you less than $1,700 in 2009. Also,enter HSH and the amount not reported on a Form W-2 in theIncomespace to the left of line 7.

Rounding Off to Whole Dollars Tip income. Tip income you did not report to your employer. Butyou must use Form 1040 and Form 4137 if you received tips of $20You can round off cents to whole dollars on your return and sched-or more in any month and did not report the full amount to yourules. If you do round to whole dollars, you must round all amounts.employer, or your Form(s) W-2 shows allocated tips that you mustTo round, drop amounts under 50 cents and increase amounts from report as income. You must report the allocated tips shown on your50 to 99 cents to the next dollar. For example, $1.39 becomes $1 Form(s) W-2 unless you can prove that you received less. Allocatedand $2.50 becomes $3.tips should be shown in box 8 of your Form(s) W-2. They are notIf you have to add two or more amounts to figure the amount to included as income in box 1. See Pub. 531 for more details.

enter on a line, include cents when adding the amounts and roundDepen dent care benefits. Dependent care benefits, which shouldoff only the total.be shown in box 10 of your Form(s) W-2. But first complete Form2441 to see if you can exclude part or all of the benefits.Example. You received two Forms W-2, one showing wages of

$5,009.55 and one showing wages of $8,760.73. On Form 1040A, Scholarship an d fellowship grants. Scholarship and fellowshipline 7, you would enter $13,770 ($5,009.55 + $8,760.73 = grants not reported on Form W-2. Also, enter SCH and the$13,770.28). amount in the space to the left of line 7. However, if you were adegree candidate, include on line 7 only the amounts you used forexpenses other than tuition and course-related expenses. For exam-Refunds of State or Local Income Taxes ple, amounts used for room, board, and travel must be reported on

If you received a refund, credit, or offset of state or local income line 7.taxes in 2009, you may receive a Form 1099-G.

Disability pensions. Disability pensions shown on Form 1099-R if For the year the tax was paid to the state or other taxing author- you have not reached the minimum retirement age set by your

ity, did you itemize deductions? employer. But see Insurance premiums for retired public safety officers on page 27. Disability pensions received after you reachminimum retirement age and other payments shown on FormNo. None of your refund is taxable.1099-R (other than payments from an IRA*) are reported on linesYes. You may have to report part or all of the refund as12a and 12b of Form 1040A. Payments from an IRA are reported onincome on Form 1040 for 2009. See Pub. 525 forlines 11a and 11b.details.

* This includes a Roth, SEP, or SIMPLE IRA.

Missing or incorrect Form W -2? Your employer is required toCommunity Property States provide or send Form W-2 to you no later than February 1, 2010. If

you do not receive it by early February, use TeleTax topic 154 (seeCommunity property states are Arizona, California, Idaho, Louisi- page 83) to find out what to do. Even if you do not get a Form W-2,ana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you must still report your earnings on line 7. If you lose your Formyou and your spouse lived in a community property state, you must W-2 or it is incorrect, ask your employer for a new one.usually follow state law to determine what is community incomeand what is separate income. For details, see Pub. 555.

California domestic partners. A registered domestic partner inLine 8aCalifornia must report all wages, salaries, and other compensation

received for his or her personal services on his or her own return. Taxable InterestTherefore, a registered domestic partner cannot report half the Each payer should send you a Form 1099-INT or Form 1099-OID.combined income earned by the individual and his or her domestic Enter your total taxable interest income on line 8a. But you must fillpartner as a married person filing separately does in California. in and attach Schedule B if the total is over $1,500 or any of the

other conditions listed at the beginning o

irs 1040a instruction book

Documents