| Instructions for Form 1040 |
2009 Tax Year |
2009 Tax Computation Worksheet—Line 44
 |
See the instructions for line 44 that begin on page 37 to see if you must use the worksheet below to figure your tax. |
| Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified
Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income
Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking
up. Enter the result on the appropriate line of the form or worksheet that you are completing.
|
Section A—Use if your filing status is Single. Complete the row below that applies to you.
Taxable income.
If line 43 is—
|
(a)
Enter the amount from line 43
|
(b)
Multiplication amount
|
(c)
Multiply
(a) by (b)
|
(d)
Subtraction amount
|
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44
|
| At least $100,000 but not over $171,550 |
$ |
× 28% (.28) |
$ |
$ 6,280.00 |
$ |
| Over $171,550 but not over $372,950 |
$ |
× 33% (.33) |
$ |
$ 14,857.50 |
$ |
| Over $372,950 |
$ |
× 35% (.35) |
$ |
$22,316.50 |
$ |
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies
to you.
Taxable income.
If line 43 is—
|
(a)
Enter the amount from line 43
|
(b)
Multiplication amount
|
(c)
Multiply
(a) by (b)
|
(d)
Subtraction amount
|
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44
|
| At least $100,000 but not over $137,050 |
$ |
× 25% (.25) |
$ |
$ 7,625.00 |
$ |
| Over $137,050 but not over $208,850 |
$ |
× 28% (.28) |
$ |
$ 11,736.50 |
$ |
| Over $208,850 but not over $372,950 |
$ |
× 33% (.33) |
$ |
$ 22,179.00 |
$ |
| Over $372,950 |
$ |
× 35% (.35) |
$ |
$ 29,638.00 |
$ |
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income.
If line 43 is—
|
(a)
Enter the amount from line 43
|
(b)
Multiplication amount
|
(c)
Multiply
(a) by (b)
|
(d)
Subtraction amount
|
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44
|
| At least $100,000 but not over $104,425 |
$ |
× 28% (.28) |
$ |
$ 5,868.25 |
$ |
| Over $104,425 but not over $186,475 |
$ |
× 33% (.33) |
$ |
$ 11,089.50 |
$ |
| Over $186,475 |
$ |
× 35% (.35) |
$ |
$ 14,819.00 |
$ |
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable income.
If line 43 is—
|
(a)
Enter the amount from line 43
|
(b)
Multiplication amount
|
(c)
Multiply
(a) by (b)
|
(d)
Subtraction amount
|
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44
|
| At least $100,000 but not over $117,450 |
$ |
× 25% (.25) |
$ |
$ 5,147.50 |
$ |
| Over $117,450 but not over $190,200 |
$ |
× 28% (.28) |
$ |
$ 8,671.00 |
$ |
| Over $190,200 but not over $372,950 |
$ |
× 33% (.33) |
$ |
$ 18,181.00 |
$ |
| Over $372,950 |
$ |
× 35% (.35) |
$ |
$ 25,640.00 |
$ |
How To Avoid Common Mistakes
Mistakes can delay your refund or result in notices being sent to you.
-
Make sure you entered the correct name and social security number (SSN) for each dependent you claim on line 6c. Check that
each dependent's name and SSN agrees with his or her social security card. For each child under age 17 who is a qualifying
child for the child tax credit, make sure you checked the box in line 6c, column (4).
-
Check your math, especially for the child tax credit, earned income credit (EIC), taxable social security benefits, total
income, itemized deductions or standard deduction, deduction for exemptions, taxable income, total tax, federal income tax
withheld, and refund or amount you owe.
-
Be sure you used the correct method to figure your tax. See the instructions for line 44 that begin on page 37.
-
Be sure to enter your SSN in the space provided on page 1 of Form 1040. If you are married filing a joint or separate return,
also enter your spouse's SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree
with your social security card.
-
Make sure your name and address are correct on the peel-off label. If not, enter the correct information. If you did not get
a peel-off label, enter your (and your spouse's) name in the same order as shown on your last return.
-
If you live in an apartment, be sure to include your apartment number in your address.
-
If you are taking the standard deduction and you checked any box on line 39a, 39b, or 40b or you (or your spouse if filing
jointly) can be claimed as a dependent on someone else's 2009 return, see pages 35 and 36 to be sure you entered the correct
amount on line 40a.
-
If you received capital gain distributions but were not required to file Schedule D, make sure you checked the box on line
13.
-
If you are taking the EIC, be sure you used the correct column of the EIC Table for your filing status and the number of children
you have.
-
Remember to sign and date Form 1040 and enter your occupation(s).
-
Attach your Form(s) W-2 and other required forms and schedules. Put all forms and schedules in the proper order. See Assemble Your Return on page 76.
-
If you owe tax and are paying by check or money order, be sure to include all the required information on your payment. See
the instructions for line 75 on page 74 for details.
-
Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from
the IRS since you filed. Filing more than one original return for the same year, or sending in more than one copy of the same
return (unless we ask you to do so), could delay your refund.
What Are Your Rights as a Taxpayer?
You have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Our goal at the IRS is
to protect your rights so that you will have the highest confidence in the integrity, efficiency, and fairness of our tax
system. To ensure that you always receive such treatment, you should know about the many rights you have at each step of the
tax process. For details, see Pub. 1.
Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your
joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement
of tax because your spouse omitted income or claimed false deductions or credits, (b) you are divorced, separated, or no longer
living with your spouse, or (c) given all the facts and circumstances, it would not be fair to hold you liable for the tax.
You may also qualify for relief if you were a married resident of a community property state but did not file a joint return
and are now liable for an underpaid or understated tax. To request relief, you generally must file Form 8857 no later than
2 years after the date on which the IRS first attempted to collect the tax from you. For more information, see Pub. 971 and
Form 8857 or you can call the Innocent Spouse office toll-free at 1-866-897-4270.
Income Tax Withholding and Estimated Tax Payments for 2010
If the amount you owe or the amount you overpaid is large, you may want to file a new Form W-4 with your employer to change
the amount of income tax withheld from your 2010 pay. For details on how to complete Form W-4, see Pub. 919. If you have pension
or annuity income, use Form W-4P. If you receive certain government payments (such as unemployment compensation or social
security benefits), you can have tax withheld from those payments by giving the payer Form W-4V.
 You can use the IRS Withholding Calculator at www.irs.gov/individuals, instead of Pub. 919 or the worksheets included with Form W-4 or W-4P, to determine whether you need to have your withholding
increased or decreased.
In general, you do not have to make estimated tax payments if you expect that your 2010 Form 1040 will show a tax refund or
a tax balance due of less than $1,000. If your total estimated tax for 2010 is $1,000 or more, see Form 1040-ES. It has a
worksheet you can use to see if you have to make estimated tax payments. For more details, see Pub. 505.
Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?
If not, certain deductions and credits may be reduced or disallowed, your refund may be delayed, and you may not receive credit
for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing
agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your
social security card is incorrect, call the Social Security Administration at 1-800-772-1213.
Secure Your Tax Records from Identity Theft
Identity theft occurs when someone uses your personal information such as your name, social security number (SSN), or other
identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get
a job or may file a tax return using your SSN to receive a refund.
To reduce your risk:
If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and
phone number printed on the IRS notice or letter.
If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse
or wallet, questionable credit card activity or credit report, etc., contact the IRS Identity Theft Hotline at 1-800-908-4490
or submit Form 14039.
For more information, see Pub. 4535.
Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems
that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can
reach TAS by calling the National Taxpayer Advocate helpline at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
Protect yourself from suspicious emails or phishing schemes.
Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites.
The most common form is the act of sending an email to a user falsely claiming to be an established legitimate enterprise
in an attempt to scam the user into surrendering private information that will be used for identity theft.
The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request detailed personal information
through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card,
bank, or other financial accounts.
If you receive an unsolicited email claiming to be from the IRS, forward the message to [email protected]. You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax
Administration toll-free at 1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at [email protected] or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338).
Visit the IRS website at www.irs.gov to learn more about identity theft and how to reduce your risk.
How Do You Make a Gift To Reduce Debt Held By the Public?
If you wish to do so, make a check payable to “Bureau of the Public Debt.” You can send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose
the check with your income tax return when you file. Do not add your gift to any tax you may owe. See page 74 for details
on how to pay any tax you owe.
You may be able to deduct this gift on your 2010 tax return.
How Long Should Records Be Kept?
Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099)
until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed
or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property
records (including those on your home) as long as they are needed to figure the basis of the original or replacement property.
For more details, see Pub. 552.
File Form 1040X to change a return you already filed. Generally, Form 1040X must be filed within 3 years after the date the
original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time
to file Form 1040X if you live in a federally declared disaster area or you are physically or mentally unable to manage your
financial affairs. See Pub. 556 for details.
Need a Copy of Your Tax Return?
If you need a copy of your tax return, use Form 4506. There is a $57 fee (subject to change) for each return requested. If
your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will
be waived. If you want a free transcript of your tax return or account, use Form 4506-T or call us. See page 95 for the number.
If a taxpayer died before filing a return for 2009, the taxpayer's spouse or personal representative may have to file and
sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of
the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must
be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it
may delay the processing of the return.
If your spouse died in 2009 and you did not remarry in 2009, or if your spouse died in 2010 before filing a return for 2009,
you can file a joint return. A joint return should show your spouse's 2009 income before death and your income for all of
2009. Enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, he or she must also sign.
The surviving spouse or personal representative should promptly notify all payers of income, including financial institutions,
of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased
taxpayer's social security number should not be used for tax years after the year of death, except for estate tax return purposes.
Claiming a Refund for a Deceased Taxpayer
If you are filing a joint return as a surviving spouse, you only need to file the tax return to claim the refund. If you are
a court-appointed representative, file the return and attach a copy of the certificate that shows your appointment. All other
filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.
For more details, use TeleTax topic 356 (see page 94) or see Pub. 559.
The integrity of our tax system and well-being of our country depend, to a large degree, on the timely filing and payment
of taxes by each individual, family, and business in this country. Those choosing not to file and pay their fair share increase
the burden on the rest of us to support our schools, maintain and repair roadways, and the many other ways our tax dollars
help to make life easier for all citizens.
Some people don't know they should file a tax return; some don't file because they expect a refund; and some don't file because
they owe taxes. Encourage your family, neighbors, friends, and coworkers to do their fair share by filing their federal tax
returns and paying any tax due on time.
If you or someone you know needs to file past due tax returns, use TeleTax topic 153 (see page 93) or visit www.irs.gov and click on “Individuals” for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040 instruction
booklet. For example, if you are filing a 2006 return in 2010, use the address in this booklet. However, if you got an IRS
notice, mail the return to the address in the notice.
Send Your Written Tax Questions to the IRS
You should get an answer in about 30 days. For the mailing address, call us at 1-800-829-1040 (hearing impaired customers
with access to TTY/TDD equipment may call 1-800-829-4059). Do not send questions with your return.
Research Your Tax Questions Online
You can find answers to many of your tax questions online in several ways by accessing the IRS website at www.irs.gov/help and then clicking on “Help With Tax Questions.” Here are some of the methods you may want to try.
-
Frequently asked questions. This section contains an extensive list of questions and answers. You can select your question
by category or keyword.
-
Tax trails. This is an interactive section which asks questions you can answer by selecting “Yes” or “No.”
-
Tax topics. This is an online version of the TeleTax topics listed on pages 93 and 94.
Free Help With Your Return
Free help in preparing your return is available nationwide from IRS-sponsored volunteers. These volunteers are trained and
certified to prepare federal income tax returns by passing an IRS test. The Volunteer Income Tax Assistance (VITA) program
is designed to help low-income taxpayers. The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers
age 60 or older with their tax return preparation. VITA/TCE tax preparation sites must adhere to strict quality standards
necessary to prepare accurate returns. Free electronic filing is offered by IRS authorized e-file providers at many of the VITA/TCE locations nationwide. Volunteers will help you with claiming the credits and deductions
you may be entitled to. If you are a member of the military, you can also get assistance on military tax benefits, such as
combat zone tax benefits, at an office within your installation. For more information on these programs, go to www.irs.gov and enter keyword “VITA” in the upper right corner. Or, call us at 1-800-829-1040. To find the nearest AARP Tax-Aide site, visit AARP's website at
www.aarp.org/money/taxaide or call 1-888-227-7669.
When you go for help, take proof of identity and social security numbers (or individual taxpayer identification numbers) for
your spouse, your dependents, and yourself. Take a copy of your 2008 tax return (if available), all your Forms W-2, 1099,
and 1098 for 2009, and any other information about your 2009 income and expenses.
You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can
explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance
Center for an appointment. To find the number, go to
www.irs.gov/localcontacts or look in the phone book under “United States Government, Internal Revenue Service.”
If you subscribe to an online service, ask about online filing or tax information.
Help for People With Disabilities
Telephone help is available using TTY/TDD equipment by calling 1-800-829-4059. Braille materials are available at libraries
that have special services for people with disabilities.
Tax Services in Other Languages
To better serve taxpayers whose native language is not English, we have products and services in various languages.
For Spanish speaking taxpayers, we have:
-
Spanish Publication 17, El Impuesto Federal sobre los Ingresos, and
-
The Espanol website, www.irs.gov/espanol.
We also offer a Basic Tax Responsibilities CD/DVD in the following languages.
-
Spanish.
-
Chinese.
-
Vietnamese.
-
Korean.
-
Russian.
To get a copy of this CD/DVD, call the National Distribution Center at 1-800-829-3676 and ask for Pub. 4580 in your language.
The IRS Taxpayer Assistance Centers provide over-the-phone interpreter assistance in more than 170 different languages. To
find the number, see Everyday Tax Solutions above.
You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated,
we will do it for you if you want. We will send you a bill for any amount due.
If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount
in the bottom margin of Form 1040, page 2. Do not include interest or penalties (other than the estimated tax penalty) in
the amount you owe on line 75.
We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will
also charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements,
substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the
due date of the return (including extensions).
Late filing.
If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount due
for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, attach it to your
return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure
to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $135 or the amount of any tax
you owe, whichever is smaller.
Late payment of tax.
If you pay your taxes late, the penalty is usually ½ of 1% of the unpaid amount for each month or part of a month
the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This
penalty is in addition to interest charges on late payments.
Frivolous return.
In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous
return is one that does not contain information needed to figure the correct tax or shows a substantially incorrect tax because
you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the
preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2008-14, 2008-4
I.R.B. 310, available at www.irs.gov/irb/2008-04_IRB/ar12.html.
Other.
Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements,
filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, or
making a false statement. See Pub. 17 for details on some of these penalties.
 You can go online to check the status of your refund 72 hours after IRS acknowledges receipt of your e-filed return, or 3
to 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed
electronically) before checking your refund status.
 Go to www.irs.gov and click on Where's My Refund. Have a copy of your tax return handy. You will need to provide the following information from your return:
-
Your social security number (or individual taxpayer identification number),
-
Your filing status, and
-
The exact whole dollar amount of your refund.
Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued,
please wait until the next week before checking back.
If you do not have Internet access, call:
-
1-800-829-1954 during the hours shown on page 95, or
-
1-800-829-4477 24 hours a day, 7 days a week, for automated refund information.
Do not send in a copy of your return unless asked to do so.
To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions).
Refund information also is available in Spanish at www.irs.gov/espanol and the phone numbers listed above.
Recorded tax information is available 24 hours a day, 7 days a week. Select the number of the topic you want to hear. Then,
call 1-800-829-4477. Have paper and pencil handy to take notes.
TeleTax topics are also available through the IRS website at www.irs.gov.
All topics are available in Spanish.
101
IRS services—Volunteer tax assistance, toll-free telephone, walk-in assistance, and outreach programs
102
Tax assistance for individuals with disabilities and the hearing impaired
103
Tax help for small businesses and self-employed
104
Taxpayer Advocate Service—Help for problem situations
105
Armed Forces tax information
107
Tax relief in disaster situations
151
Your appeal rights
152
Refund information
153
What to do if you haven't filed your tax return
154
Forms W-2 and Form 1099-R—What to do if not received
155
Forms and publications—How to order
156
Copy of your tax return—How to get one
157
Change of address—How to notify IRS
158
Ensuring proper credit of payments
159
Prior year(s) Form W-2—How to get a copy of
160
Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)
201
The collection process
202
Tax payment options
203
Failure to pay child support and federal nontax and state income tax obligations
204
Offers in compromise
205
Innocent spouse relief (and separation of liability and equitable relief)
206
Dishonored payments
Alternative Filing Methods
253
Substitute tax forms
254
How to choose a paid tax preparer
255
Self-select PIN signature method for online registration
301
When, where, and how to file
303
Checklist of common errors when preparing your tax return
304
Extension of time to file your tax return
305
Recordkeeping
306
Penalty for underpayment of estimated tax
307
Backup withholding
308
Amended returns
309
Roth IRA contributions
310
Coverdell education savings accounts
311
Power of attorney information
312
Disclosure authorizations
313
Qualified tuition programs (QTPs)
352
Which form—1040, 1040A, or 1040EZ?
356
Decedents
401
Wages and salaries
403
Interest received
404
Dividends
407
Business income
409
Capital gains and losses
410
Pensions and annuities
411
Pensions—The general rule and the simplified method
412
Lump-sum distributions
413
Rollovers from retirement plans
414
Rental income and expenses
415
Renting residential and vacation property
416
Farming and fishing income
417
Earnings for clergy
418
Unemployment compensation
419
Gambling income and expenses
420
Bartering income
421
Scholarship and fellowship grants
423
Social security and equivalent railroad retirement benefits
424
401(k) plans
425
Passive activities—Losses and credits
427
Stock options
429
Traders in securities (information for Form 1040 filers)
430
Exchange of policyholder interest for stock
431
Canceled debt—Is it taxable or not?
451
Individual retirement arrangements (IRAs)
452
Alimony paid
453
Bad debt deduction
455
Moving expenses
456
Student loan interest deduction
457
Tuition and fees deduction
458
Educator expense deduction
501
Should I itemize?
502
Medical and dental expenses
503
Deductible taxes
504
Home mortgage points
505
Interest expense
506
Contributions
507
Casualty and theft losses
508
Miscellaneous expenses
509
Business use of home
510
Business use of car
511
Business travel expenses
512
Business entertainment expenses
513
Educational expenses
514
Employee business expenses
515
Casualty, disaster, and theft losses
551
Standard deduction
552
Tax and credits figured by the IRS
553
Tax on a child's investment income
554
Self-employment tax
556
Alternative minimum tax
557
Tax on early distributions from traditional and Roth IRAs
558
Tax on early distributions from retirement plans
601
Earned income credit (EIC)
602
Child and dependent care credit
607
Adoption credit
608
Excess social security and RRTA tax withheld
610
Retirement savings contributions credit
611
First-time homebuyer credit—Purchases made in 2008
612
First-time homebuyer credit—Purchases made in 2009
651
Notices—What to do
652
Notice of underreported income—CP 2000
653
IRS notices and bills, penalties, and interest charges
Basis of Assets, Depreciation, and Sale of Assets
701
Sale of your home
703
Basis of assets
704
Depreciation
705
Installment sales
751
Social security and Medicare withholding rates
752
Form W-2—Where, when, and how to file
753
Form W-4—Employee's Withholding Allowance Certificate
754
Form W-5—Advance earned income credit
755
Employer identification number (EIN)—How to apply
756
Employment taxes for household employees
757
Forms 941 and 944—Deposit requirements
758
Form 941—Employer's Quarterly Federal Tax Return and Form 944—Employer's Annual Federal Tax Return
761
Tips—Withholding and reporting
762
Independent contractor vs. employee
Electronic Media Filers—1099 Series and Related Information Returns
801
Who must file magnetically
802
Applications, forms, and information
803
Waivers and extensions
804
Test files and combined federal and state filing
805
Electronic filing of information returns
Tax Information for Aliens and U.S. Citizens Living Abroad
851
Resident and nonresident aliens
856
Foreign tax credit
857
Individual taxpayer identification number (ITIN)—Form W-7
858
Alien tax clearance
Tax Information for Residents of Puerto Rico (in Spanish only)
901
Is a person with income from Puerto Rican sources required to file a U.S. federal income tax return?
902
Credits and deductions for taxpayers with Puerto Rican source income that is exempt from U.S. tax
903
Federal employment tax in Puerto Rico
904
Tax assistance for residents of Puerto Rico Topic numbers are effective
January 1, 2010.
If you cannot find the answer to your question in these instructions or online, please call us for assistance. See Making the Call below. You will not be charged for the call unless your phone company charges you for toll-free calls. Our normal hours of
operation are Monday through Friday from 7:00 a.m. to 10:00 p.m. local time. Assistance provided to callers from Alaska and
Hawaii will be based on the hours of operation in the Pacific time zone.
If you want to check the status of your 2009 refund, see Refund Information on page 93.
IRS representatives care about the quality of the service provided to you, our customer. You can help us provide accurate,
complete answers to your questions by having the following information available.
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The tax form, schedule, or notice to which your question relates.
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The facts about your particular situation. The answer to the same question often varies from one taxpayer to another because
of differences in their age, income, whether they can be claimed as a dependent, etc.
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The name of any IRS publication or other source of information that you used to look for the answer.
To maintain your account security, you may be asked for the following information, which you should also have available.
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Your social security number.
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The amount of refund and filing status shown on your tax return.
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The “Caller ID Number” shown at the top of any notice you received.
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Your personal identification number (PIN) if you have one.
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Your date of birth.
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The numbers in your street address.
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Your ZIP code.
If you are asking for an installment agreement to pay your tax, you will be asked for the highest amount you can pay each
month and the date on which you can pay it.
Evaluation of services provided.
The IRS uses several methods to evaluate our telephone service. One method is to record telephone calls for quality
purposes only. A random sample of recorded calls is selected for review through the quality assurance process. Other methods
include listening to live calls in progress and random selection of customers for participation in a customer satisfaction
survey.
Call 1-800-829-1040 (hearing impaired customers with TTY/TDD equipment may call 1-800-829-4059). Our menu allows you to speak
your responses or use your keypad to select a menu option. After receiving your menu selection, the system will direct your
call to the appropriate assistance.
If you do not fully understand the answer you receive, or you feel our representative may not fully understand your question,
our representative needs to know this. He or she will be happy to take additional time to be sure your question is answered
fully.
By law, you are responsible for paying your share of federal income tax. If we should make an error in answering your question,
you are still responsible for the payment of the correct tax. Should this occur, however, you will not be charged any penalty.
Quick and Easy Access to Tax Help and Tax Products
If you live outside the United States, see Pub. 54
to find out how to get help and tax products.
You can access the IRS website 24 hours a day,
7 days a week, at www.irs.gov.
Online services and help.
Go to www.irs.gov to obtain information on:
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Online Services—Conduct business with the IRS electronically.
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Taxpayer Advocate Service—Helps taxpayers resolve problems with the IRS.
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Free File and e-file—Free federal online filing.
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Where's My Refund—Your refund status anytime from anywhere.
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Free Tax Return Preparation—Free tax assistance and preparation.
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Recent Tax Changes—Highlights on newly enacted tax law.
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Innocent Spouses—Tax information for innocent spouses.
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Disaster Tax Relief—Tax relief provisions for disaster situations.
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Identity Theft and Your Tax Records—Safeguard your identity and tax records.
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Online Payment Agreement (OPA) Application—Online agreements.
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Applying for Offers in Compromise—Information on offers in compromise.
View and download products.
Click on “ Forms and Publications” or go to www.irs.gov/formspubs to:
The Forms and Publications page provides links to access and acquire both electronic and print media. Additionally,
the “ Search” function provides basic and advanced search capabilities for published products available on www.irs.gov.
Online ordering of products.
To order tax products delivered by mail, go to www.irs.gov/formspubs.
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For current year products, click on “Forms and publications by U.S. mail.”
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For a tax booklet of forms and instructions, click on “Tax packages.”
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For tax products on a DVD, click on “Tax products on DVD (Pub. 1796).” See DVD on this page.
To get information, forms, and publications in Spanish, click “Espanol” in the upper right corner of
www.irs.gov.
Tax forms and publications.
Call 1-800-TAX-FORM (1-800-829-3676) to order current and prior year forms, instructions, and publications. You should
receive your order within 10 working days.
Tax help and questions.
Call 1-800-829-1040.
Hearing Impaired TTY/TDD.
Call 1-800-829-4059.
TeleTax information - 24 hour tax information.
Call 1-800-829-4477. See pages 93 and 94 for topic numbers and details.
National Taxpayer Advocate helpline.
Call 1-877-777-4778.
 You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries.
Also, some grocery stores, copy centers, city and county government offices, and credit unions have reproducible tax products
available to photocopy or print from a DVD.
 You can order forms, instructions, and publications by completing the order blank on page 99. You should receive your order
within 10 days after we receive your request.
 Buy IRS Publication 1796 (IRS Tax Products DVD) for $30. Price is subject to change. There may be a handling fee. The DVD
includes current-year and prior-year forms, instructions, and publications; Internal Revenue Bulletins; and toll-free and
email technical support. The DVD is released twice during the year. The first release will ship early January 2010 and the
final release will ship early March 2010.
Internet.
Buy the DVD from:
Telephone.
Buy the DVD from:
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NTIS at 1-877-233-6767
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GPO at 1-866-512-1800
Other ways to get help. See page 92 for information.
Order Form for Forms and Publications
The most frequently ordered forms and publications are listed on the order form below. You will receive two copies of each
form, one copy of the instructions, and one copy of each publication you order. To help reduce waste, please order only the
items you need to prepare your return.
For faster ways of getting the items you need, go to
www.irs.gov/formspubs.
How To Use the Order Form
Circle the items you need on the order form below. Use the blank spaces to order items not listed. If you need more space,
attach a separate sheet of paper.
Print or type your name and address accurately in the space provided below to ensure delivery of your order. Enclose the order
form in an envelope and mail it to the IRS address shown on this page. You should receive your order within 10 days after
receipt of your request.
Do not send your tax return to the address shown on this page. Instead, see the back cover.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Major Categories of Federal Income and Outlays for Fiscal Year 2008
On or before the first Monday in February of each year, the President is required by law to submit to the Congress a budget
proposal for the fiscal year that begins the following October. The budget plan sets forth the President's proposed receipts,
spending, and the surplus or deficit for the Federal Government. The plan includes recommendations for new legislation as
well as recommendations to change, eliminate, and add programs. After receiving the President's proposal, the Congress reviews
it and makes changes. It first passes a budget resolution setting its own targets for receipts, outlays, and the surplus or
deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted.
In fiscal year 2008 (which began on October 1, 2007, and ended on September 30, 2008), federal income was $2.524 trillion
and outlays were $2.983 trillion, leaving a deficit of $459 billion.
Footnotes for Certain Federal Outlays
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Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly.
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National defense, veterans, and foreign affairs: About 20% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 3%
were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance
to foreign countries and the maintenance of U.S. embassies abroad.
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Physical, human, and community development: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education
and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development;
and space, energy, and general science programs.
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Social programs: About 14% of total outlays were for Medicaid, food stamps, temporary assistance for needy families, supplemental security
income, and related programs; and the remaining outlays were for health research and public health programs, unemployment
compensation, assisted housing, and social services.
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