Table of Contents

• 1040 - Introductory Material
  • A Message From the Commissioner
    • The IRS Mission
  • What's New
    • What's New for 2009
    • What's New for 2010
  • Filing Requirements
    • Introduction
    • Do You Have To File?
    • When and Where Should You File?
  • Line Instructions for Form 1040
    • Introduction
    • Name and Address
    • Social Security Number (SSN)
    • Presidential Election Campaign Fund
    • Filing Status
    • Exemptions
    • Line 6c—Dependents
    • Definitions and Special Rules
    • Income
    • Adjusted Gross Income
    • Tax and Credits
    • Other Taxes
    • Payments
    • Refund
    • Amount You Owe
    • Third Party Designee
    • Sign Your Return
    • Assemble Your Return
• 1040 - Main Contents
  • General Information
    • Introduction
    • How To Avoid Common Mistakes
    • What Are Your Rights as a Taxpayer?
    • Innocent Spouse Relief
    • Income Tax Withholding and Estimated Tax Payments for 2010
    • Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?
    • Secure Your Tax Records from Identity Theft
    • How Do You Make a Gift To Reduce Debt Held By the Public?
    • How Long Should Records Be Kept?
    • Amended Return
    • Need a Copy of Your Tax Return?
    • Death of a Taxpayer
    • Past Due Returns
    • Other Ways To Get Help
    • Interest and Penalties
  • Refund Information
  • What Is TeleTax?
    • Introduction
    • Recorded Tax Information
    • Topics by Internet
  • TeleTax Topics
    • IRS Help Available
    • IRS Procedures
    • Collection
    • Alternative Filing Methods
    • General Information
    • Which Forms to File
    • Types of Income
    • Adjustments to Income
    • Itemized Deductions
    • Tax Computation
    • Tax Credits
    • IRS Notices
    • Basis of Assets, Depreciation, and Sale of Assets
    • Employer Tax Information
    • Electronic Media Filers—1099 Series and Related Information Returns
    • Tax Information for Aliens and U.S. Citizens Living Abroad
    • Tax Information for Residents of Puerto Rico (in Spanish only)
  • Calling the IRS
    • Introduction
    • Before You Call
    • Making the Call
    • Before You Hang Up
  • Quick and Easy Access to Tax Help and Tax Products
  • Order Form for Forms and Publications
    • Introduction
    • How To Use the Order Form
    • Mail Your Order Form To:
  • Major Categories of Federal Income and Outlays for Fiscal Year 2008
    • Footnotes for Certain Federal Outlays
• 1040 - Additional Material
  • Index