1040, (Rev. 2009)

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Instructions for Form 1040

2009 Tax Year

1040 - Introductory Material

Table of Contents

Dear Taxpayer,

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 your perspective 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 pay what you owe under the law—not a penny more, or a penny less.

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

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

For lower-income taxpayers and the elderly who don't have access to a home computer and the Internet, there are thousands of convenient volunteer sites across the nation standing ready to prepare your return for free and e-file it to the 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 American Recovery and Reinvestment Act created a number of new credits and expanded some existing ones.

For example, qualifying taxpayers who bought a home in 2009 can claim a credit of up to $8,000 on either their 2008 or 2009 return. And the American Opportunity Tax Credit provides financial assistance of up to $2,500 to help offset tuition costs and other expenses for individuals pursuing a college education.

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

If you need any more information or have questions about taxes or tax credits, please visit us online at www.irs.gov, or call us toll-free at 1-800-829-1040. We are here to help you.

Sincerely,

Douglas H. Shulman

Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

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Electronic Filing (e-file)

Making work pay credit. If you have earned income from work, you may be able to take this credit. It is 6.2% of your earned income but cannot be more than $400 ($800 if married filing jointly). See page 47.

Government retiree credit. You may be able to take this credit if you get a government pension or annuity, but it reduces any making work pay credit. See page 47.

Economic recovery payment. Any economic recovery payment you received is not taxable for federal income tax purposes, but it reduces any making work pay credit or government retiree credit. See pages 29 and 47.

Cash for clunkers. A $3,500 or $4,500 voucher or payment made for such a voucher under the CARS “cash for clunkers” program to buy or lease a new fuel-efficient automobile is not taxable for federal income tax purposes.

Buying U.S. Series I Savings Bonds with your refund. You can now receive up to $5,000 of U.S. Series I Savings Bonds as part of your income tax refund without setting up a TreasuryDirect® account in advance. For more details, see Form 8888.

Unemployment compensation. You do not have to pay tax on unemployment compensation of up to $2,400 per recipient. Amounts over $2,400 are still taxable. See page 27.

COBRA subsidy. The 65% subsidy for payment of COBRA health care coverage continuation premiums is not taxable for federal income tax purposes.

Home mortgage principal reductions. Any Pay-for-Performance Success Payments that reduce the principal balance of your home mortgage under the Home Affordable Modification Program are not taxable.

American opportunity credit. The maximum Hope education credit has increased to $2,500 for most taxpayers. The increased credit is now called the American opportunity credit. Part of the credit is now refundable for most taxpayers. Claim that part on line 66. Claim any other education credits on line 49. See pages 40 and 72.

Alternative minimum tax (AMT) exemption amount increased. The AMT exemption amount has increased to $46,700 ($70,950 if married filing jointly or a qualifying widow(er); $35,475 if married filing separately).

IRA deduction expanded. You may be able to take an IRA deduction if you were covered by a retirement plan and your 2009 modified adjusted gross income (AGI) is less than $65,000 ($109,000 if married filing jointly or qualifying widow(er)). If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2009 modified AGI is less than $176,000. See pages 31 and 32 for details and exceptions.

Deduction for motor vehicle taxes. If you bought a new motor 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 a sales tax, you may be able to deduct certain other taxes or fees instead. Take the deduction on Schedule A if you are itemizing deductions and are not electing to deduct state and local general sales taxes. If you are not itemizing deductions, these taxes increase your standard deduction and are claimed on Schedule L. See the instructions for line 40a beginning on page 35.

First-time homebuyer credit. The credit increases to as much as $8,000 ($4,000 if married filing separately) for homes bought after 2008 and before May 1, 2010 (before July 1, 2010, if you entered into a written binding contract before May 1, 2010). You can choose to claim the credit on your 2009 return for a home you bought in 2010 that qualifies for the credit. See page 72.

You generally must repay any credit you claimed for 2008 if you sold your home in 2009 or the home ceased to be your main home in 2009. See the instructions for line 60 on page 46.

Credit for nonbusiness energy property. You may be able to take this credit for qualifying energy saving items for your home placed in service in 2009. See the instructions for line 52 on page 45.

Credits increased. The following credits have increased for some people.

Additional child tax credit (line 65). See Form 8812.
Residential energy efficient property credit (line 52). See Form 5695.

Standard mileage rates. The 2009 rate for business use of your vehicle is 55 cents a mile. The 2009 rate for use of your vehicle to get medical care or to move is 24 cents a mile.

Personal casualty and theft loss limit. Each personal casualty or theft loss is limited to the excess of the loss over $500 for 2009. In addition, the 10% of AGI limit generally continues to apply to the net loss.

Earned income credit (EIC). The EIC has increased for people with three or more children and for some married couples filing jointly. You may be able to take the EIC if:

Three or more children lived with you and you earned less than $43,279 ($48,279 if married filing jointly),
Two children lived with you and you earned less than $40,295 ($45,295 if married filing jointly),
One child lived with you and you earned less than $35,463 ($40,463 if married filing jointly), or
A child did not live with you and you earned less than $13,440 ($18,440 if married filing jointly).

The maximum AGI you can have and still get the credit also has increased. You may be able to take the credit if your AGI is less than the amount in the above list that applies to you. The maximum investment income you can have and still get the credit has increased to $3,100. See page 48.

Divorced or separated parents. A noncustodial parent claiming an exemption for a child can no longer attach certain pages from a divorce decree or separation agreement instead of Form 8332 if the decree or agreement was executed after 2008. The noncustodial parent must attach Form 8332 or a similar statement signed by the custodial parent and whose only purpose is to release a claim to exemption. See page 18.

Qualifying child definition revised. The following changes to the definition of a qualifying child apply.

To be your qualifying child, a child must be younger than you unless the child is permanently and totally disabled.
A child cannot be your qualifying child if he or she files a joint return, unless the return was filed only as a claim for refund.
If the parents of a child can claim the child as a qualifying child but no parent so claims the child, no one else can claim the child as a qualifying child unless that person's AGI is higher than the highest AGI of any parent of the child.
Your child is a qualifying child for purposes of the child tax credit only if you can and do claim an exemption for him or her.

Tax on child's investment income. The amount of taxable investment income a child can have without it being subject to tax at the parent's rate has increased to $1,900. See Form 8615 on page 38.

Elective salary deferrals. The maximum amount you can defer under all plans is generally limited to $16,500 ($11,500 if you have only SIMPLE plans; $19,500 for section 403(b) plans if you qualify for the 15-year rule). The catch-up contribution limit for individuals age 50 or older at the end of the year has increased to $5,500 (except for section 401(k)(11) plans and SIMPLE plans, for which this limit remains unchanged).

Limit on exclusion of gain on sale of main home. In certain cases, gain from the sale of your main home is no longer excludable from income if it is allocable to periods after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home. See Pub. 523.

Electric vehicle credits. You may be able to take a credit for:

A plug-in electric drive motor vehicle placed in service in 2009 (see Form 8936),
A plug-in electric vehicle bought after February 17, 2009 (see Form 8834), or
Conversion of a vehicle to a plug-in electric drive motor vehicle placed in service after February 17, 2009 (see Form 8910).

Certain tax benefits for Midwestern disaster areas expired. Certain tax benefits for Midwestern disaster areas have expired, including special charitable contribution rules and the election to use your 2007 earned income to figure your 2008 EIC and additional child tax credit. See Pub. 4492-B.

Recovery rebate credit expired. This credit has expired and does not apply for 2009.

Mailing your return. You may be mailing your return to a different address this year because the IRS has changed the filing location for several areas. If you received an envelope with your tax package, please use it. Otherwise, see Where Do You File? on the back cover.

Earned income credit (EIC). You may be able to take the EIC if:

Three or more children lived with you and you earned less than $43,352 ($48,362 if married filing jointly),
Two children lived with you and you earned less than $40,363 ($45,373 if married filing jointly),
One child lived with you and you earned less than $35,535 ($40,545 if married filing jointly), or
A child did not live with you and you earned less than $13,460 ($18,470 if married filing jointly).

IRA deduction expanded. You may be able to take an IRA deduction if you were covered by a retirement plan and your 2010 modified AGI is less than $66,000 ($109,000 if married filing jointly or qualifying widow(er)). If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2010 modified AGI is less than $177,000.

Recapture of first-time homebuyer credit. If you claimed the first-time homebuyer credit for a home you bought in 2008, you generally must begin repaying it in 2010. See Form 5405 for details.

Roth IRAs. Half of any income that results from a rollover or conversion to a Roth IRA from another retirement plan in 2010 is included in income in 2011, and the other half in 2012, unless you elect to include all of it in 2010. In addition, for any tax year beginning after 2009, you can make a qualified rollover contribution to a Roth IRA regardless of the amount of your modified AGI.

Alternative minimum tax (AMT) exemption amount. The AMT exemption amount is scheduled to decrease to $33,750 ($45,000 if married filing jointly or a qualifying widow(er); $22,500 if married filing separately).

Domestic production activities income. The percentage rate for 2010 increases to 9%. However, the deduction is reduced if you have oil-related qualified production activities income.

Personal casualty and theft loss limit reduced. Each personal casualty or theft loss is limited to the excess of the loss over $100 (instead of $500).

Expiring tax benefits. The following benefits are scheduled to expire and will not be available for 2010.

Deduction for educator expenses in figuring AGI.
Tuition and fees deduction in figuring AGI.
Increased standard deduction for real estate taxes or net disaster loss.
Itemized deduction or increased standard deduction for state or local sales or excise taxes on the purchase of a new motor vehicle.
Deduction for state and local sales taxes.
The exclusion from income of up to $2,400 in unemployment compensation.
The exclusion from income of qualified charitable distributions.
Government retiree credit.
District of Columbia first-time homebuyer credit (for homes purchased after 2009).
Extra $3,000 IRA deduction for employees of bankrupt companies.
Certain tax benefits for Midwestern disaster areas, including the additional exemption amount if you provided housing for a person displaced by the Midwestern storms, tornadoes, or flooding.

Personal exemption and itemized deduction phaseouts ended. For 2010, taxpayers with AGI above a certain amount will no longer lose part of their deduction for personal exemptions and itemized deductions.

Allowance of certain personal credits against the AMT. The allowance of the following personal credits against the AMT has expired.

Credit for child and dependent care expenses.
Credit for the elderly or the disabled.
Lifetime learning credit.
Mortgage interest credit.
Credit for nonbusiness energy property.
District of Columbia first-time homebuyer credit.

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

Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit www.irs.gov for details.

Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use TeleTax topic 901 (see page 94) to see if they must file.

Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You should also file if you are eligible for any of the following credits.

Making work pay credit.
Government retiree credit.
Earned income credit.
Additional child tax credit.
Refundable American opportunity credit.
First-time homebuyer credit.
Refundable credit for prior year minimum tax.
Health coverage tax credit.

Exception for certain children under age 19 or full-time students. If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2009 or was a full-time student under age 24 at the end of 2009. To do so, use Form 8814. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 (see page 94) or see Form 8814.

A child born on January 1, 1986, is considered to be age 24 at the end of 2009. Do not use Form 8814 for such a child.

Resident aliens. These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.

Nonresident aliens and dual-status aliens. These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.

You were married to a U.S. citizen or resident alien at the end of 2009.
You elected to be taxed as a resident alien.

See Pub. 519 for details.

Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040NR or Form 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law, including tax treaty benefits and special rules for students and scholars.

File Form 1040 by April 15, 2010. If you file after this date, you may have to pay interest and penalties. See page 92.

If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you can file later. See Pub. 3 for details.

See the back cover for filing instructions and addresses.

What if You Cannot File on Time?

You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868.

An automatic 6-month extension to file does not extend the time to pay your tax. See Form 4868.

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. You qualify if, on the due date of your return, you meet one of the following conditions.

You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.
You are in military or naval service on duty outside the United States and Puerto Rico.

This extension gives you an extra 2 months to file and pay the 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 return showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2010, you file Form 4868. This 4-month extension of time to file does not extend the time to pay your tax. See Form 4868.

Private Delivery Services

You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following.

DHL Express (DHL): DHL Same Day Service.
Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.
United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

The private delivery service can tell you how to get written proof of the mailing date.

Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

Chart A—For Most People

IF your filing status is . . .	AND at the end of 2009 you were* . . .	THEN file a return if your gross income** was at least . . .
Single	under 65 65 or older	$9,350 10,750
Married filing jointly***	under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)	$18,700 19,800 20,900
Married filing separately (see page 15)	any age	$3,650
Head of household (see page 15)	under 65 65 or older	$12,000 13,400
Qualifying widow(er) with dependent child (see page 16)	under 65 65 or older	$15,050 16,150
*If you were born on January 1, 1945, you are considered to be age 65 at the end of 2009.
**Gross incomemeans 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 20a and 20b 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.

Chart B—For Children and Other Dependents (See the instructions for line 6c that begin on page 17 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, unearned 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 a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.
Single dependents. 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 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 and blind). Your earned income was over $7,100 ($8,500 if 65 or older and blind). Your gross income was more than the larger of—
			$2,350 ($3,750 if 65 or older and blind), or Your earned income (up to $5,400) plus $1,700 ($3,100 if 65 or older and blind).
Married dependents. 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 and blind). Your earned income was over $6,800 ($7,900 if 65 or older and 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 and blind), or Your earned income (up to $5,400) plus $1,400 ($2,500 if 65 or older and blind).

Chart C—Other Situations When You Must File

You must file a return if any of the four conditions below apply for 2009.
1.		You owe any special taxes, including any of the following.
	a.	Alternative minimum tax.
	b.	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.
	c.	Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.
	d.	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.
	e.	Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. See the instructions for line 60 on page 46.
	f.	Recapture taxes. See the instructions for line 44, that begin on page 37, and line 60, on page 46.
2.		You received any advance earned income credit (EIC) payments from your employer. These payments are shown in Form W-2, box 9.
3.		You had net earnings from self-employment of at least $400.
4.		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.

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 income tax return. Visit www.irs.gov/efile for details.

If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 61. If you itemize your deductions and any state or local income tax withheld is shown on these forms, include the tax withheld on Schedule A, line 5, unless you elect to deduct state and local general sales taxes.

	Form	Item and Box in Which It Should Appear	Where To Report if Filing Form 1040
	W-2	Wages, tips, other compensation (box 1)	Form 1040, line 7
		Allocated tips (box 8)	See Wages, Salaries, Tips, etc. on page 21
		Advance EIC payment (box 9)	Form 1040, line 59
		Dependent care benefits (box 10)	Form 2441, Part III
		Adoption benefits (box 12, code T)	Form 8839, line 22
		Employer contributions to an Archer MSA (box 12, code R)	Form 8853, line 1
		Employer contributions to a health savings account (box 12, code W)	Form 8889, line 9
	W-2G	Gambling winnings (box 1)	Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)
	1098	Mortgage interest (box 1) Points (box 2)	Schedule A, line 10*
		Refund of overpaid interest (box 3)	Form 1040, line 21, but first see the instructions on Form 1098*
		Mortgage insurance premiums (box 4)	See the instructions for Schedule A, line 13*
	1098-C	Contributions of motor vehicles, boats, and airplanes	Schedule A, line 17
	1098-E	Student loan interest (box 1)	See the instructions for Form 1040, line 33, on page 34*
	1098-T	Qualified tuition and related expenses (box 1)	See the instructions for Form 1040, line 34, on page 35, or Form 1040, line 49, on page 40, but first see the instructions on Form 1098-T*
	1099-A	Acquisition or abandonment of secured property	See Pub. 4681
	1099-B	Stocks, bonds, etc. (box 2)	See the instructions on Form 1099-B
		Bartering (box 3)	See Pub. 525
		Aggregate profit or (loss) (box 11)	Form 6781, line 1
	1099-C	Canceled debt (box 2)	See Pub. 4681
	1099-DIV	Total ordinary dividends (box 1a)	Form 1040, line 9a
		Qualified dividends (box 1b)	See the instructions for Form 1040, line 9b, on page 22
		Total capital gain distributions (box 2a)	Form 1040, line 13, or, if required, Schedule D, line 13
		Unrecaptured section 1250 gain (box 2b)	See the instructions for Schedule D, line 19, that begin on page D-8
		Section 1202 gain (box 2c)	See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for Schedule D on page D-4
		Collectibles (28%) gain (box 2d)	See the instructions for Schedule D, line 18, on page D-8
		Nondividend distributions (box 3)	See the instructions for Form 1040, line 9a, on page 22
		Investment expenses (box 5)	Schedule A, line 23
		Foreign tax paid (box 6)	Form 1040, line 47, or Schedule A, line 8. But first see the instructions for line 47 on page 40.
	1099-G	Unemployment compensation (box 1)	See the instructions for Form 1040, line 19, on page 27.
		State or local income tax refunds, credits, or offsets (box 2)	See the instructions for Form 1040, line 10, that begin on page 23. If box 8 on Form 1099-G is checked, see the box 8 instructions.
		ATAA payments (box 5)	Form 1040, line 21
		Taxable grants (box 6)	Form 1040, line 21*
		Agriculture payments (box 7)	See the Instructions for Schedule F or Pub. 225*
		Market gain (box 9)	See the Instructions for Schedule F
* If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead.
	1099-INT	Interest income (box 1)	See the instructions for Form 1040, line 8a, on page 22
		Early withdrawal penalty (box 2)	Form 1040, line 30
		Interest on U.S. savings bonds and Treasury obligations (box 3)	See the instructions for Form 1040, line 8a, on page 22
		Investment expenses (box 5)	Schedule A, line 23
		Foreign tax paid (box 6)	Form 1040, line 47, or Schedule A, line 8. But first see the instructions for line 47 on page 40.
		Tax-exempt interest (box 8)	Form 1040, line 8b
		Specified private activity bond interest (box 9)	Form 6251, line 13
	1099-LTC	Long-term care and accelerated death benefits	See Pub. 525 and the Instructions for Form 8853
	1099-MISC	Rents (box 1)	See the Instructions for Schedule E*
		Royalties (box 2)	Schedule E, line 4 (for timber, coal, and iron ore royalties, see Pub. 544)*
		Other income (box 3)	Form 1040, line 21*
		Nonemployee compensation (box 7)	Schedule C, C-EZ, or F. But if you were not self-employed, see the instructions on Form 1099-MISC.
		Excess golden parachute payments (box 13)	See the instructions for Form 1040, line 60, on page 46
		Other (boxes 5, 6, 8, 9, 10, and 15b)	See the instructions on Form 1099-MISC
	1099-OID	Original issue discount (box 1) Other periodic interest (box 2)	See the instructions on Form 1099-OID
		Early withdrawal penalty (box 3)	Form 1040, line 30
		Original issue discount on U.S. Treasury obligations (box 6)	See the instructions on Form 1099-OID
		Investment expenses (box 7)	Schedule A, line 23
	1099-PATR	Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5)	Schedule C, C-EZ, or F or Form 4835, but first see the instructions on Form 1099-PATR
		Domestic production activities deduction (box 6)	Form 8903, line 21
		Credits (boxes 7, 8, and 10)	See the instructions on Form 1099-PATR
		Patron's AMT adjustment (box 9)	Form 6251, line 28
		Deduction for small refiner capital costs or qualified refinery property (box 10)	Schedule C, C-EZ, or F
	1099-Q	Qualified education program payments	See the instructions for Form 1040, line 21, on page 29
	1099-R	Distributions from IRAs**	See the instructions for Form 1040, lines 15a and 15b, that begin on page 24
		Distributions from pensions, annuities, etc.	See the instructions for Form 1040, lines 16a and 16b, that begin on page 25
		Capital gain (box 3)	See the instructions on Form 1099-R
	1099-S	Gross proceeds from real estate transactions (box 2)	Form 4797, Form 6252, or Schedule D. But if the property was your home, see the Instructions for Schedule D to find out if you must report the sale or exchange. Report an exchange of like-kind property on Form 8824 even if no gross proceeds are reported on Form 1099-S.
		Buyer's part of real estate tax (box 5)	See the instructions for Schedule A, line 6, on page A-5*
	1099-SA	Distributions from health savings accounts (HSAs)	Form 8889, line 14a
		Distributions from MSAs***	Form 8853
* If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead.
** This includes distributions from Roth, SEP, and SIMPLE IRAs.
*** This includes distributions from Archer and Medicare Advantage MSAs.

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Page 1 of illustrated Form 1040

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Page 2 of illustrated Form 1040

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

Section references are to the Internal Revenue Code.

Use the Peel-Off Label

Using your peel-off name and address label on the back of this booklet will speed the processing of your return. It also prevents common errors that can delay refunds or result in unnecessary notices. Put the label on your return after you have finished it. Cross out any incorrect information and print the correct information. Add any missing items, such as your apartment number.

Address Change

If the address on your peel-off label is not your current address, cross out your old address and print your new address. If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.

Name Change

If you changed your name because of marriage, divorce, etc., be sure to report the change to your local Social Security Administration office before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. See page 90 for more details. If you received a peel-off label, cross out your former name and print your new name.

What if You Do Not Have a Label?

Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name on line 3 instead of below your name.

If you filed a joint return for 2008 and you are filing a joint return for 2009 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2008 return.

P.O. Box

Enter your box number only if your post office does not deliver mail to your home.

Foreign Address

Enter the information in the following order: City, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.

Death of a Taxpayer

See page 91.

An incorrect or missing SSN can increase your tax or reduce your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at www.socialsecurity.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.

Check that your SSN on your Forms W-2 and 1099 agrees with your social security card. If not, see page 90 for more details.

IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

If you are a nonresident or resident alien and you do not have and are not eligible to get an SSN, you must apply for an ITIN. For details on how to do so, see Form W-7 and its instructions. It takes 6 to 10 weeks to get an ITIN.

If you already have an ITIN, enter it wherever your SSN is requested on your tax return.

An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.

Nonresident Alien Spouse

If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN if:

You file a joint return,
You file a separate return and claim an exemption for your spouse, or
Your spouse is filing a separate return.

This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial 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 also have $3 go to the fund. If you check a box, your tax or refund will not change.

Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

Married filing separately.
Single.
Head of household.
Married filing jointly or qualifying widow(er) with dependent child.

More than one filing status can apply to you. Choose the one that will give you the lowest tax.

Line 1

Single

You can check the box on line 1 if any of the following was true on December 31, 2009.

You were never married.
You were legally separated, according to your state law, under a decree of divorce or separate maintenance.
You were widowed before
January 1, 2009, and did not remarry before the end of 2009. But if you have a dependent child, you may be able to use the qualifying widow(er) filing status. See the instructions for line 5 on page 16.

Line 2

Married Filing Jointly

You can check the box on line 2 if any of the following apply.

You were married at the end of 2009, even if you did not live with your spouse at the end of 2009.
Your spouse died in 2009 and you did not remarry in 2009.
You were married at the end of 2009, and your spouse died in 2010 before filing a 2009 return.

For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife. A husband and wife filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they did not live together all year. However, both persons must sign the return. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return.

Joint and several tax liability. If you file a joint return, both you and your spouse are generally responsible for the tax and any interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. However, see Innocent Spouse Relief on page 90.

Nonresident aliens and dual-status aliens. Generally, a husband and wife cannot file a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or 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.

Line 3

Married Filing Separately

If you are married and file a separate return, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you cannot take the student loan interest deduction, the tuition and fees deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if your spouse itemizes deductions.

Generally, you report only your own income, exemptions, deductions, and credits. Different rules apply to people in community property states. See page 21.

Be sure to enter your spouse's SSN or ITIN on Form 1040 unless your spouse does not have and is not required to have an SSN or ITIN.

You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2009. See Married persons who live apart on this page.

Line 4

Head of Household

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

This filing status is for unmarried individuals who provide a home for certain other persons. (Some married persons who live apart are considered unmarried. See Married persons who live apart on this page. If you are married to a nonresident alien, you may also be considered unmarried. See Nonresident alien spouse on page 16.) You can check the box on line 4 only if you were unmarried or legally separated (according to your state law) under a decree of divorce or separate maintenance at the end of 2009 and either Test 1 or Test 2 below applies.

Test 1. You paid over half the cost of keeping up a home that was the main home for all of 2009 of your parent whom you can claim as a dependent, except under a multiple support agreement (see page 19). Your parent did not have to live with you.

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 half of the year (if half or less, see Exception to time lived with you on this page).

Any person whom you can claim as a dependent. But do not include:
1. Your qualifying child (as defined in Step 1 on page 17) whom you claim as your dependent based on the rule for Children of divorced or separated parents that begins on page 18,
2. Any person who is your dependent only because he or she lived with you for all of 2009, or
3. Any person you claimed as a dependent under a multiple support agreement. See page 19.
Your unmarried qualifying child who is not your dependent.
Your married qualifying child who is not your dependent only because you can be claimed as a dependent on someone else's 2009 return.
Your child who is neither your dependent nor your qualifying child because of the rule for Children of divorced or separated parents that begins on page 18.

If the child is not your dependent, enter the child's name on line 4. If you do not enter the name, it will take us longer to process your return.

Dependent. To find out if someone is your dependent, see the instructions for line 6c that begin on page 17.

Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child on page 19, if applicable.

If the person for whom you kept up a home was born or died in 2009, you can still file as head of household as long as the home was that person's main home for the part of the year he or she was alive.

Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.

If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost.

Married persons who live apart. Even if you were not divorced or legally separated at the end of 2009, you are considered unmarried if all of the following apply.

You lived apart from your spouse for the last 6 months of 2009. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.
You file a separate return from your spouse.
You paid over half the cost of keeping up your home for 2009.
Your home was the main home of your child, stepchild, or foster child for more than half of 2009 (if half or less, see Exception to time lived with you above).
You can claim this child as your dependent or could claim the child except that the child's other parent can claim him or her under the rule for Children of divorced or separated parents that begins on page 18.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Nonresident alien spouse. You are considered unmarried for head of household filing status if your spouse was a nonresident alien at any time during the year and you do not choose to treat him or her as a resident alien. To claim head of household filing status, you must also meet Test 1 or Test 2 on page 15.

Line 5

Qualifying Widow(er) With Dependent Child

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

You can check the box on line 5 and use joint return tax rates for 2009 if all of the following apply.

Your spouse died in 2007 or 2008 and you did not remarry before the end of 2009.
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 not live with you for the required time, see Exception to time lived with you on this page.
You paid over half the cost of keeping up your home.
You could have filed a joint return with your spouse the year he or she died, even if you did not actually do so.

If your spouse died in 2009, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2 on page 15.

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Dependent. To find out if someone is your dependent, see the instructions for line 6c that begin on page 17.

A child is considered to have lived with you for all of 2009 if the child was born or died in 2009 and your home was the child's home for the entire time he or she was alive.

Keeping up a home. To find out what is included in the cost of keeping up a home, see Pub. 501.

You usually can deduct $3,650 on line 42 for each exemption you can take. You may also be able to take an additional exemption amount on line 42 if you provided housing to a person displaced by the Midwestern storms, tornadoes, or flooding.

Line 6b

Spouse

Check the box on line 6b if either of the following applies.

Your filing status is married filing jointly and your spouse cannot be claimed as a dependent on another person's return.
You were married at the end of 2009, your filing status is married filing separately or head of household, and both of the following apply.
1. Your spouse had no income and is not filing a return.
2. Your spouse cannot be claimed as a dependent on another person's return.

If your filing status is head of household and you check the box on line 6b, enter the name of your spouse on the dotted line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return.

Dependents and Qualifying Child for Child Tax Credit

Follow the steps below to find out if a person qualifies as your dependent, qualifies you to take the child tax credit, or both. If you have more than four dependents, check the box to the left of line 6c and attach a statement to your return with the information required in columns (1) through (4).

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

A qualifying child is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew)

was ...
Under age 19 at the end of 2009 and younger than you (or your spouse, if filing jointly)
or
Under age 24 at the end of 2009, a student (see page 20), and younger than you (or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (see page 19)

Who did not provide over half of his or her own support for 2009 (see Pub. 501)

Who is not filing a joint return for 2009 (or is filing a joint return for 2009 only as a claim for refund)

Who lived with you for more than half of 2009. If the child did not live with you for the required time, see Exception to time lived with you on page 19.
		If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2009, see Qualifying child of more than one person on page 19.

1. Do you have a child who meets the conditions to be your qualifying child?

Yes.

Go to Step 2.

No.

Go to Step 4 on page 18.

1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test on page 19.)

Yes.

No.

You cannot claim this child as a dependent. Go to Form 1040, line 7.

1. Was the child married?

Yes.

See Married person on page 19.

No.

1. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2009 tax return? See Steps 1, 2, and 4.

Yes.

You cannot claim any dependents. Go to Form 1040, line 7.

No.

You can claim this child as a dependent. Complete Form 1040, line 6c, columns (1) through (3) for this child. Then, go to Step 3.

1. Was the child under age 17 at the end of 2009?

Yes.

No.

This child is not a qualifying child for the child tax credit. Go to Form 1040, line 7.

1. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test on page 19.)

Yes.

This child is a qualifying child for the child tax credit. Check the box on Form 1040, line 6c, column (4).

No.

This child is not a qualifying child for the child tax credit. Go to Form 1040, line 7.

A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild)
or
Brother, sister, or a son or daughter of either of them (for example, your niece or nephew)
or
Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle)
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law
or
Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law. If the person did not live with you for the required time, see Exception to time lived with you on page 19

who was not...
A qualifying child (see Step 1) of any taxpayer for 2009. For this purpose, a person is not a taxpayer if he or she is not required to file a U.S. income tax return and either does not file such a return or files only to get a refund of withheld income tax

who...
Had gross income of less than $3,650 in 2009. If the person was permanently and totally disabled, see Exception to gross income test on page 19

For whom you provided...
Over half of his or her support in 2009. But see the special rule for Children of divorced or separated parents that begins on this page, Multiple support agreements on page 19, and Kidnapped child on page 19.

1. Does any person meet the conditions to be your qualifying relative?

Yes.

No.

Go to Form 1040, line 7.

1. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test on page 19.)

Yes.

No.

You cannot claim this person as a dependent. Go to Form 1040, line 7.

1. Was your qualifying relative married?

Yes.

See Married person on page 19.

No.

1. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2009 tax return? See Steps 1, 2, and 4.

Yes.

You cannot claim any dependents. Go to Form 1040, line 7.

No.

You can claim this person as a dependent. Complete Form 1040, line 6c, columns (1) through (3). Do not check the box on Form 1040, line 6c, column (4).

Definitions and Special Rules

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Adoption taxpayer identification numbers (ATINs). If you have a dependent who was placed with you for legal adoption and you do not know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent is not a U.S. citizen or resident alien, apply for an ITIN instead, using Form W-7. See page 14.

Children of divorced or separated parents. A child will be treated as the qualifying child or qualifying relative of his or her noncustodial parent (defined on page 19) if all of the following conditions apply.

The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2009 (whether or not they are or were married).
The child received over half of his or her support for 2009 from the parents (and the rules on Multiple support agreements on page 19 do not apply). Support of a child received from a parent's spouse is treated as provided by the parent.
The child is in custody of one or both of the parents for more than half of 2009.
Either of the following applies.
1. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for 2009, and the noncustodial parent attaches a copy of the form or statement to his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement on page 19.
2. A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2009.

If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption (line 6c) and the child tax credits (lines 51 and 65). However, this special rule does not apply to head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income credit, or the health coverage tax credit. See Pub. 501 for details.

The custodial parent is the parent with whom the child lived for the greater number of nights in 2009. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see Pub. 501.

The decree or agreement must state all three of the following.

The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
The other parent will not claim the child as a dependent.
The years for which the claim is released.

The noncustodial parent must attach all of the following pages from the decree or agreement.

Cover page (include the other parent's SSN on that page).
The pages that include all the information identified in (1) through (3) above.
Signature page with the other parent's signature and date of agreement.

You must attach the required information even if you filed it with your return in an earlier year.

If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent cannot attach pages from the decree or agreement instead of Form 8332. The custodial parent must sign, and the noncustodial parent must attach to his or her return, either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to an exemption for a child.

Exception to citizen test. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the citizen test.

Exception to gross income test. If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined on this page), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501.

Exception to time lived with you. Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents that begins on page 18 or Kidnapped child below.

A person is considered to have lived with you for all of 2009 if the person was born or died in 2009 and your home was this person's home for the entire time he or she was alive.

Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Kidnapped child. If your child is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er) filing status, the dependency exemption, the child tax credit, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).

Married person. If the person is married, you cannot claim that person as your dependent if he or she files a joint return. But this rule does not apply if the return is filed only as a claim for refund 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, question 3, on page 17 (for a qualifying child) or Step 4, question 4, on page 18 (for a qualifying relative). If the person does not meet this exception, you cannot claim this person as a dependent. Go to Form 1040, line 7.

Multiple support agreements. If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.

Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2009, the person cannot engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

Qualifying child of more than one person. Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents beginning on page 18 applies.

Dependency exemption (line 6c).
Child tax credits (lines 51 and 65).
Head of household filing status (line 4).
Credit for child and dependent care expenses (line 48).
Exclusion for dependent care benefits (Form 2441, Part III).
Earned income credit (lines 64a and 64b).

No other person can take any of the six tax benefits listed above unless he or she has a different qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.

If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.
If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2009. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2009.
If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2009.
If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2009, but only if that person's AGI is higher than the highest AGI of any parent of the child.

Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter does not meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules above, you can claim your daughter as a qualifying child for all of the six tax benefits listed above for which you otherwise qualify. Your mother cannot claim any of the six tax benefits listed above unless she has a different qualifying child. However, if your mother's AGI is higher than yours and the other parent's and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.

For more details and examples, see Pub. 501.

If you will be claiming the child as a qualifying child, go to Step 2 on page 17. Otherwise, stop; you cannot claim any benefits based on this child. Go to Form 1040, line 7.

Social security number. You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card is not correct, call the Social Security Administration at 1-800-772-1213. For details on how your dependent can get an SSN, see page 14. If your dependent will not have a number by the date your return is due, see What if You Cannot File on Time? on page 8.

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 a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.

Student. A student is a child who during any part of 5 calendar months of 2009 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Foreign-Source Income

You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income, such as wages and tips, from sources outside the United States.

If you worked abroad, you may be able to exclude part or all of your foreign earned income. For details, see Pub. 54 and Form 2555 or 2555-EZ.

Foreign retirement plans. If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Form 8891 to find out if you can elect to defer tax on the undistributed income.

Report distributions from foreign pension plans on lines 16a and 16b.

Foreign accounts and trusts. You must complete Part III of Schedule B if you:

Had a foreign account, or
Received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

Chapter 11 Bankruptcy Cases

If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's income tax return includes:

Earnings from services you performed after the beginning of the case (both wages and self-employment income), and
Income from property described in section 541 of title 11 of the U.S. Code that you either owned when the case began or that you acquired after the case began and before the case was closed, dismissed, or converted to a case under a different chapter.

Because this income is taxable to the estate, do not include this income on your own individual income tax return. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. Also, you (or the trustee, if one is appointed) must allocate between you and the bankruptcy estate the wages, salary, or other compensation and withheld income tax reported to you on Form W-2. A similar allocation is required for income and withheld income tax reported to you on Forms 1099. You must also attach a statement to your tax return that indicates you filed a chapter 11 case and that explains how income and withheld income tax reported to you on Forms W-2 and 1099 are allocated between you and the estate. For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available at
www.irs.gov/irb/2006-40_IRB/ar12.html.

Community Property States

Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually follow state law to determine what is community income and what is separate income. For details, see Pub. 555.

California domestic partners. A registered domestic partner in California must report all wages, salaries, and other compensation received for his or her personal services on his or her own return. Therefore, a registered domestic partner cannot report half the combined income earned by the individual and his or her domestic partner as a married person filing separately does in California.

Rounding Off to Whole Dollars

You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

Line 7

Wages, Salaries, Tips, etc.

Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2. But the following types of income must also be included in the total on line 7.

Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,700 in 2009. Also, enter "HSH" and the amount not reported on Form W-2 on the dotted line next to line 7.
Tip income you did not report to your employer. Also include allocated tips shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown in box 8 of your Form(s) W-2. They are not included as income in box 1. See Pub. 531 for more details.

You may owe social security and Medicare tax on unreported or allocated tips. See the instructions for line 57 on
page 45.

Dependent care benefits, which should be shown in box 10 of your Form(s) W-2. But first complete Form 2441 to see if you can exclude part or all of the benefits.
Employer-provided adoption benefits, which should be shown in box 12 of your Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. You may also be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2009.
Scholarship and fellowship grants not reported on Form W-2. Also, enter “SCH” and the amount on the dotted line next to line 7. However, if you were a degree candidate, include on line 7 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 7.
Excess salary deferrals. The amount deferred should be shown in box 12 of your Form W-2, and the “Retirement plan” box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2009 under all plans was more than $16,500 (excluding catch-up contributions as explained below), include the excess on line 7. This limit is (a) $11,500 if you only have SIMPLE plans, or (b) $19,500 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, do not include the excess attributable to such contributions on line 7. They are already included as income in box 1 of your Form W-2.

A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.

If you were age 50 or older at the end of 2009, your employer may have allowed an additional deferral (catch-up contributions) of up to $5,500 ($2,500 for section 401(k)(11) and SIMPLE plans). This additional deferral amount is not subject to the overall limit on elective deferrals.

You cannot deduct the amount deferred. It is not included as income in box 1 of your Form W-2.

Disability pensions shown on Form 1099-R if you have not reached the minimum retirement age set by your employer. But see Insurance Premiums for Retired Public Safety Officers on page 25. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 16a and 16b. Payments from an IRA are reported on lines 15a and 15b.
Corrective distributions from a retirement plan shown on Form 1099-R of excess salary deferrals and excess contributions (plus earnings). But do not include distributions from an IRA* on line 7. Instead, report distributions from an IRA on lines 15a and 15b.
Wages from Form 8919, line 6.

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

Were You a Statutory Employee?

If you were, the “Statutory employee” box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople, certain agent or commission drivers and traveling salespeople, and certain homeworkers. If you have related business expenses to deduct, report the amount shown in box 1 of your Form W-2 on Schedule C or C-EZ along with your expenses.

Missing or Incorrect Form W-2?

Your employer is required to 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 (see page 93) to find out what to do. Even if you do not get a Form W-2, you must still report your earnings on line 7. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Line 8a

Taxable Interest

Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 8a. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions apply to you.

Interest credited in 2009 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2009 income. For details, see
Pub. 550.

If you get a 2009 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2009, see Pub. 550.

Line 8b

Tax-Exempt Interest

If you received any tax-exempt interest, such as from municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest, including any exempt-interest dividends from a mutual fund or other regulated investment company, should be included in box 8 of Form 1099-INT. Enter the total on line 8b. Do not include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.

Line 9a

Ordinary Dividends

Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be shown in box 1a of Form(s) 1099-DIV.

You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.

Nondividend Distributions

Some distributions are a return of your cost (or other basis). They will not be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Schedule D. For details, see Pub. 550.

Dividends on insurance policies are a partial return of the premiums you paid. Do not report them as dividends. Include them in income on line 21 only if they exceed the total of all net premiums you paid for the contract.

Line 9b

Qualified Dividends

Enter your total qualified dividends on
line 9b. Qualified dividends are also included in the ordinary dividend total required to be shown on line 9a. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.

Exception. Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but are not qualified dividends. These include:

Dividends you received as a nominee. See the Schedule B instructions.
Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock is not entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples on this page and page 23. Also, when counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub. 550 for more details.
Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule on this page.
Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property.
Payments in lieu of dividends, but only if you know or have reason to know that the payments are not qualified dividends.

You bought 5,000 shares of XYZ Corp. common stock on July 9, 2009. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 17, 2009. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 12, 2009. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 10, 2009, through August 12, 2009). The 121-day period began on May 18, 2009 (60 days before the ex-dividend date), and ended on September 15, 2009. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.

Assume the same facts as in Example 1 except that you bought the stock on July 16, 2009 (the day before the ex-dividend date), and you sold the stock on September 17, 2009. You held the stock for 63 days (from July 17, 2009, through September 17, 2009). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 17, 2009, through September 15, 2009).

You bought 10,000 shares of ABC Mutual Fund common stock on July 9, 2009. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 17, 2009. The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 12, 2009. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.

Be sure you use the Qualified Dividends and Capital Gain Tax Worksheet or the
Schedule D Tax Worksheet, whichever applies, to figure your tax. Your tax may be less if you use the worksheet that applies. See the instructions for line 44 that begin on page 37 for details.

Line 10

Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

None of your refund is taxable if, in the year you paid the tax, you either (a) did not itemize deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.

If you received a refund, credit, or offset of state or local income taxes in 2009, you may receive a Form 1099-G. If you chose to apply part or all of the refund to your 2009 estimated state or local income tax, the amount applied is treated as received in 2009. If the refund was for a tax you paid in 2008 and you deducted state and local income taxes on line 5 of your 2008 Schedule A, use the worksheet below to see if any of your refund is taxable.

Exception. See Itemized Deduction Recoveries in Pub. 525 instead of using the worksheet below if any of the following applies.

You received a refund in 2009 that is for a tax year other than 2008.
You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2009 of an amount deducted or credit claimed in an earlier year.
The amount on your 2008 Form 1040, line 42, was more than the amount on your 2008 Form 1040, line 41.
Your 2008 state and local income tax refund is more than your 2008 state and local income tax deduction minus the amount you could have deducted as your 2008 state and local general sales taxes.
You made your last payment of 2008 estimated state or local income tax in 2009.
You owed alternative minimum tax in 2008.
You could not use the full amount of credits you were entitled to in 2008 because the total credits were more than the amount shown on your 2008 Form 1040, line 46.
You could be claimed as a dependent by someone else in 2008.
You had to use the Itemized Deductions Worksheet in the 2008 Instructions for Schedules A&B because your 2008 adjusted gross income was over $159,950 ($79,975 if married filing separately) and both of the following apply.
1. You could not deduct all of the amount on the 2008 Itemized Deductions Worksheet, line 1.
2. The amount on line 8 of that 2008 worksheet would be more than the amount on line 4 of that worksheet if the amount on line 4 were reduced by 80% of the refund you received in 2009.

Line 11

Alimony Received

Enter amounts received as alimony or separate maintenance. You must let the person who made the payments know your social security number. If you do not, you may have to pay a $50 penalty. For more details, see Pub. 504.

Before you begin:

Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 525 to figure if any of your refund is taxable.

1.		Enter the income tax refund from Form(s) 1099-G (or similar statement). But do not enter more than the amount of your state and local income taxes shown on your 2008 Schedule A, line 5				1.
2.		Enter your total allowable itemized deductions from your 2008 Schedule A, line 29			2.

		Note. If the filing status on your 2008 Form 1040 was married filing separately and your spouse itemized deductions in 2008, skip lines 3 through 9, enter the amount from line 2 on line 10, and go to line 11.
3.		Enter the amount shown below for the filing status claimed on your 2008 Form 1040.
	Single or married filing separately—$5,450 Married filing jointly or qualifying widow(er)—$10,900 Head of household—$8,000			3.
4.		Did you fill in line 39a on your 2008 Form 1040?
		No.	Enter -0-.	4.
		Yes.	Multiply the number in the box on line 39a of your 2008 Form 1040 by $1,050 ($1,350 if your 2008 filing status was single or head of household).	4.
5.		Enter any state or local real estate taxes shown on your 2008 Schedule A, line 6. Do not include foreign real estate taxes		5.
6.		Enter $500 ($1,000 if married filing jointly)		6.
7.		Enter the smaller of line 5 or line 6		7.
8.		Enter any net disaster loss from your 2008 Form 4684, line 18a		8.
9.		Add lines 3, 4, 7, and 8			9.
10.		Is the amount on line 9 less than the amount on line 2?
		No.	None of your refund is taxable.
		Yes.	Subtract line 9 from line 2			10.
11.		Taxable part of your refund. Enter the smaller of line 1 or line 10 here and on Form 1040, line 10				11.

Line 12

Business Income or (Loss)

If you operated a business or practiced your profession as a sole proprietor, report your income and expenses on Schedule C or C-EZ.

Line 13

Capital Gain or (Loss)

If you had a capital gain or loss, including any capital gain distributions or a capital loss carryover from 2008, you must complete and attach Schedule D.

Exception. You do not have to file Schedule D if both of the following apply.

The only amounts you have to report on Schedule D are capital gain distributions from Form(s) 1099-DIV, box 2a, or substitute statements.
None of the Form(s) 1099-DIV or substitute statements have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).

If both of the above apply, enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 13 and check the box on that line. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 13 only the amount that belongs to you. Attach a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096.

If you do not have to file Schedule D, use the Qualified Dividends and Capital Gain Tax Worksheet on page 39 to figure your tax. Your tax is usually less if you use this worksheet.

Line 14

Other Gains or (Losses)

If you sold or exchanged assets used in a trade or business, see the Instructions for Form 4797.

Lines 15a and 15b

IRA Distributions

Special rules may apply to your IRA distributions if your main home was in a Midwestern disaster area. For details, see Pub. 4492-B.

You should receive a Form 1099-R showing the amount of any distribution from your IRA. Unless otherwise noted in the line 15a and 15b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided below, leave line 15a blank and enter the total distribution on line 15b.

Exception 1. Enter the total distribution on line 15a if you rolled over part or all of the distribution from one:

IRA to another IRA of the same type (for example, from one traditional IRA to another traditional IRA),
SEP or SIMPLE IRA to a traditional IRA, or
IRA to a qualified plan other than an IRA.

Also, enter “Rollover” next to line 15b. If the total distribution was rolled over in a qualified rollover, enter -0- on line 15b. If the total distribution was not rolled over in a qualified rollover, enter the part not rolled over on line 15b unless Exception 2 applies to the part not rolled over. Generally, a qualified rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590.

If you rolled over the distribution into a qualified plan other than an IRA or you made the rollover in 2010, attach a statement explaining what you did.

Exception 2. If any of the following apply, enter the total distribution on line 15a and see Form 8606 and its instructions to figure the amount to enter on line 15b.

You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2009 or an earlier year. If you made nondeductible contributions to these IRAs for 2009, also see Pub. 590.
You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 15b; you do not have to see Form 8606 or its instructions.
1. Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2004 or an earlier year.
2. Distribution code Q is shown in box 7 of Form 1099-R.
You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2009.
You had a 2008 or 2009 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year.
You made excess contributions to your IRA for an earlier year and had them returned to you in 2009.
You recharacterized part or all of a contribution to a Roth IRA as a traditional IRA contribution, or vice versa.

Exception 3. If the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 15a. If the total amount distributed is a QCD, enter -0- on line 15b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 15b unless Exception 2 applies to that part. Enter “QCD” next to line 15b.

A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70½ when the distribution was made. Your total QCDs for the year cannot be more than $100,000. (On a joint return, your spouse can also have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590 for details.

You cannot claim a charitable contribution deduction for any QCD not included in your income.

Exception 4. If the distribution is a qualified health savings account (HSA) funding distribution (HFD), enter the total distribution on line 15a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 15b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that is not an HFD on line 15b unless Exception 2 applies to that part. Enter “HFD” next to line 15b.

An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA. If eligible, you generally can elect to exclude an HFD from your income once in your lifetime. You cannot exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.

The amount of an HFD reduces the amount you can contribute to your HSA for the year. If you fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III.

See Pub. 590 for details.

More than one exception applies. If more than one exception applies, attach a statement showing the amount of each exception, instead of making an entry next to line 15b. For example: “Line 15b – $1,000 Rollover and $500 HFD.”

More than one distribution. If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 15b. Enter the total amount of those distributions on line 15a.

You may have to pay an additional tax if you received an early distribution from your IRA and the total was not rolled over. See the instructions for line 58 on page 45 for details.

Lines 16a and 16b

Pensions and Annuities

Special rules may apply if you received a distribution from a profit-sharing or retirement plan and your main home was in a Midwestern disaster area. For details, see Pub. 4492-B.

You should receive a Form 1099-R showing the amount of your pension and annuity payments, including distributions from 401(k), 403(b), and governmental 457(b) plans. See page 27 for details on rollovers and lump-sum distributions. Do not include the following payments on lines 16a and 16b. Instead, report them on line 7.

Disability pensions received before you reach the minimum retirement age set by your employer.
Corrective distributions (including any earnings) of excess salary deferrals or excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.

Attach Form(s) 1099-R to
Form 1040 if any federal
income tax was withheld.

Fully Taxable Pensions and Annuities

If your pension or annuity is fully taxable, enter it on line 16b; do not make an entry on line 16a. Your payments are fully taxable if (a) you did not contribute to the cost (see page 27) of your pension or annuity, or (b) you got your entire cost back tax free before 2009. But see Insurance Premiums for Retired Public Safety Officers on this page.

Before you begin:

If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.

Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040, line 16b. Enter the total pension or annuity payments received in 2009 on Form 1040, line 16a.

1.	Enter the total pension or annuity payments received in 2009. Also, enter this amount on Form 1040, line 16a						1.
2.	Enter your cost in the plan at the annuity starting date				2.
	Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3.
3.	Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below				3.
4.	Divide line 2 by the number on line 3				4.
5.	Multiply line 4 by the number of months for which this year's payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6				5.
6.	Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year's worksheet				6.
7.	Subtract line 6 from line 2				7.
8.	Enter the smaller of line 5 or line 7						8.
9.	Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040, line 16b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers on page 25 before entering an amount on line 16b.						9.
10.	Was your annuity starting date before 1987?
	Yes.	Leave line 10 blank.
	No.	Add lines 6 and 8. This is the amount you have recovered tax free through 2009. You will need this number when you fill out this worksheet next year					10.

Table 1 for Line 3 Above
			AND your annuity starting date was—
	IF the age at annuity starting date (see page 25) was . . .		before November 19, 1996, enter on line 3 . . .			after November 18, 1996, enter on line 3 . . .
	55 or under		300			360
	56–60		260			310
	61–65		240			260
	66–70		170			210
	71 or older		120			160
Table 2 for Line 3 Above
	IF the combined ages at annuity starting date (see page 25) were . . .			THEN enter on line 3 . . .
	110 or under			410
	111–120			360
	121–130			310
	131–140			260
	141 or older			210

Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see
Pub. 575 to find out how to report your benefits.

Partially Taxable Pensions and Annuities

Enter the total pension or annuity payments you received in 2009 on line 16a. If your Form 1099-R does not show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 16b. But if your annuity starting date (defined on this page) was after July 1, 1986, see Simplified Method on this page to find out if you must use that method to figure the taxable part.

You can ask the IRS to figure the taxable part for you for a $500 fee. For details, see Pub. 939.

If your Form 1099-R shows a taxable amount, you can report that amount on
line 16b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.

Insurance Premiums for Retired Public Safety Officers

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from a plan maintained by the employer from which you retired as a public safety officer. Also, the distribution must be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums or $3,000. You can only make this election for amounts that would otherwise be included in your income.

An eligible retirement plan is a governmental plan that is:

A qualified trust,
A section 403(a) plan,
A section 403(b) plan, or
A section 457(b) plan.

If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R does not reflect the exclusion. Report your total distributions on line 16a and the taxable amount on line 16b. Enter “PSO” next to line 16b.

If you are retired on disability and reporting your disability pension on line 7, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to line 7.

Annuity Starting Date

Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.

Simplified Method

You must use the Simplified Method if either of the following applies.

Your annuity starting date (defined above) was after July 1, 1986, and you used this method last year to figure the taxable part.
Your annuity starting date was after November 18, 1996, and both of the following apply.
1. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.
2. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments.

If you must use the Simplified Method, complete the worksheet below to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 or Pub. 721 for U.S. Civil Service retirement benefits.

If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the worksheet below.

Age (or Combined Ages) at Annuity Starting Date

If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.

If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.

Cost

Your cost is generally your net investment in the plan as of the annuity starting date. It does not include pre-tax contributions. Your net investment should be shown in box 9b of Form 1099-R for the first year you received payments from the plan.

Rollovers

Generally, a qualified rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a qualified rollover to a Roth IRA is generally not a tax-free distribution. Use lines 16a and 16b to report a qualified rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.

For more details on rollovers, including distributions under qualified domestic relations orders, see Pub. 575.

Rollover to a plan other than a Roth IRA or a designated Roth account. Enter on line 16a the total distribution before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. From the total on line 16a, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the qualified rollover. Enter the remaining amount, even if zero, on line 16b. Also, enter "Rollover" next to line 16b.

Special rules apply to partial rollovers of property. See Pub. 575.

Rollover to a Roth IRA (other than from a designated Roth account). Enter on line 16a the total distribution before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. From the total on line 16a, subtract any contributions (usually shown in box 5) that were taxable to you when made. Enter the remaining amount, even if zero, on line 16b.

Rollover to a Roth IRA or a designated Roth account from a designated Roth account. Enter on line 16a the total distribution before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. From the total on line 16a, subtract the amount of the qualified rollover. Enter the remaining amount, even if zero, on line 16b. Also, enter “Rollover” next to line 16b.

Lump-Sum Distributions

If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount was not rolled over in a qualified rollover. For details, see the instructions for line 58 on page 45.

Enter the total distribution on line 16a and the taxable part on line 16b. For details, see Pub. 575.

You may be able to pay less tax on the distribution if you were born before January 2, 1936, or you are the beneficiary of a deceased employee who was born before January 2, 1936. For details, see Form 4972.

Line 19

Unemployment Compensation

You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2009. Report on line 19 the part, if any, you received that is more than $2,400. If married filing jointly, also report on line 19 any unemployment compensation received by your spouse that is more than $2,400. If you made contributions to a governmental unemployment compensation program and you are not itemizing deductions, reduce the amount you report on line 19 by those contributions.

If you received an overpayment of unemployment compensation in 2009 and you repaid any of it in 2009, reduce the amount you would otherwise be required to report on line 19 by the amount you repaid. Enter the result on line 19. However, if the result is zero or less, enter -0- on line 19. Also, enter “Repaid” and the amount you repaid on the dotted line next to line 19. If, in 2009, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid on Schedule A, line 23. But if you repaid more than $3,000, see Repayments in Pub. 525 for details on how to report the repayment.

Lines 20a and 20b

Social Security Benefits

You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2009. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.

Use the worksheet on page 28 to see if any of your benefits are taxable.

Exception. Do not use the worksheet on page 28 if any of the following applies.

You made contributions to a traditional IRA for 2009 and you or your spouse were covered by a retirement plan at work or through self-employment. Instead, use the worksheets in Pub. 590 to see if any of your social security benefits are taxable and to figure your IRA deduction.
You repaid any benefits in 2009 and your total repayments (box 4) were more than your total benefits for 2009 (box 3). None of your benefits are taxable for 2009. Also, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in gross income in an earlier year. For more details, see Pub. 915.
You file Form 2555, 2555-EZ, 4563, or 8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico. Instead, use the worksheet in Pub. 915.

Before you begin:

Complete Form 1040, lines 21 and 23 through 32, if they apply to you.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36 on page 35).
If you are married filing separately and you lived apart from your spouse for all of 2009, enter “D” to the right of the word “benefits” on line 20a. If you do not, you may get a math error notice from the IRS.
Be sure you have read the Exception on page 27 to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable.


1.	Enter the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099. Also, enter this amount on Form 1040, line 20a			1.
2.	Enter one-half of line 1				2.
3.	Enter the total of the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21				3.
4.	Enter the amount, if any, from Form 1040, line 8b				4.
5.	Add lines 2, 3, and 4				5.
6.	Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36				6.
7.	Is the amount on line 6 less than the amount on line 5?
		No.	None of your social security benefits are taxable. Enter -0- on Form 1040, line 20b.
		Yes. Subtract line 6 from line 5			7.
8.	If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2009, enter $25,000				8.
	Married filing separately and you lived with your spouse at any time in 2009, skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16. Then go to line 17
9.	Is the amount on line 8 less than the amount on line 7?
		No.	None of your social security benefits are taxable. Enter -0- on Form 1040, line 20b. If you are married filing separately and you lived apart from your spouse for all of 2009, be sure you entered “D” to the right of the word “benefits” on line 20a.
		Yes. Subtract line 8 from line 7			9.
10.	Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2009				10.
11.	Subtract line 10 from line 9. If zero or less, enter -0-				11.
12.	Enter the smaller of line 9 or line 10				12.
13.	Enter one-half of line 12				13.
14.	Enter the smaller of line 2 or line 13				14.
15.	Multiply line 11 by 85% (.85). If line 11 is zero, enter -0-				15.
16.	Add lines 14 and 15				16.
17.	Multiply line 1 by 85% (.85)				17.
18.	Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040, line 20b				18.
		If any of your benefits are taxable for 2009 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Pub. 915 for details.

Line 21

Other Income

Do not report on this line any income from self-employment or fees received as a notary public. Instead, you must use Schedule C, C-EZ, or F, even if you do not have any business expenses. Also, do not report on line 21 any nonemployee compensation shown on Form 1099-MISC. Instead, see the chart on page 11 to find out where to report that income.

Taxable income. Use line 21 to report any taxable income not reported elsewhere on your return or other schedules. See the examples below. List the type and amount of income. If necessary, show the required information on an attached statement. For more details, see Miscellaneous Income in Pub. 525.

Examples of income to report on line 21 include the following.

Taxable distributions from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Distributions from these accounts may be taxable if (a) they are more than the qualified higher education expenses of the designated beneficiary in 2009, and (b) they were not included in a qualified rollover. See Pub. 970. Nontaxable distributions from these accounts, including rollovers, do not have to be reported on Form 1040.

You may have to pay an additional tax if you received a taxable distribution from a Coverdell ESA or a QTP. See the Instructions for Form 5329.

You may have to pay an additional tax if you received a taxable distribution from an HSA or an Archer MSA. See the Instructions for Form 8889 for HSAs or the Instructions for Form 8853 for Archer MSAs.

Attach Form(s) W-2G to
Form 1040 if any federal income tax was withheld.

Taxable distributions from a health savings account (HSA) or an Archer MSA. Distributions from these accounts may be taxable if (a) they are more than the unreimbursed qualified medical expenses of the account beneficiary or account holder in 2009, and (b) they were not included in a qualified rollover. See Pub. 969.
Amounts deemed to be income from an HSA because you did not remain an eligible individual during the testing period. See Form 8889, Part III.
Prizes and awards.
Gambling winnings, including lotteries, raffles, a lump-sum payment from the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for Schedule A, line 28, on page A-11.
Jury duty pay. Also, see the instructions for line 36 on page 35.
Alaska Permanent Fund dividends.
Alternative trade adjustment assistance (ATAA) payments. These payments should be shown in box 5 of Form 1099-G.
Reimbursements or other amounts received for items deducted in an earlier year, such as medical expenses, real estate taxes, general sales taxes, or home mortgage interest. See Recoveries in Pub. 525 for details on how to figure the amount to report.
Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property. Also, see the instructions for line 36 on page 35.
Income from an activity not engaged in for profit. See Pub. 535.
Loss on certain corrective distributions of excess deferrals. See Retirement Plan Contributions in Pub. 525.
Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.
Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible personal property. See Fractional Interest In Tangible Personal Property in Pub. 526. Interest and an additional 10% tax apply to the amount of the recapture. See the instructions for line 60 on page 46.
Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property within 3 years of the contribution. See Recapture if no exempt use in Pub. 526.
Canceled debts. These amounts may be shown in box 2 of Form 1099-C. However, part or all of your income from the cancellation of debt may be nontaxable. See Pub. 4681 or go to www.irs.gov and enter “canceled debt” or “foreclosure” in the search box.

Nontaxable income. Do not report any nontaxable income on line 21. Examples of nontaxable income include the following.

Child support.
Economic recovery payments of $250 made to certain recipients of social security benefits, supplemental security income, railroad retirement benefits, or certain veterans disability compensation or pension benefits.
Vouchers or payments made for such vouchers of $3,500 or $4,500 you received under the CARS “cash for clunkers” program to buy or lease a new fuel-efficient automobile.
Any Pay-for-Performance Success Payments that reduce the principal balance of your home mortgage under the Home Affordable Modification Program.
Life insurance proceeds received because of someone's death (other than from certain employer-owned life insurance contracts).
Gifts and bequests. However, if you received a gift or bequest from a foreign person of more than $14,139, you may have to report information about it on Form 3520, Part IV. See the Instructions for Form 3520.

Line 23

Educator Expenses

If you were an eligible educator in 2009, you can deduct on line 23 up to $250 of qualified expenses you paid in 2009. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 23. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.

Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be required to be considered necessary.

Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education.

You must reduce your qualified expenses by the following amounts.

Excludable U.S. series EE and I savings bond interest from Form 8815.
Nontaxable qualified tuition program earnings or distributions.
Any nontaxable distribution of Coverdell education savings account earnings.
Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2.

For more details, use TeleTax topic 458 (see page 94) or see Pub. 529.

Line 24

Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials

Include the following deductions on
line 24.

Certain business expenses of National Guard and reserve members who traveled more than 100 miles from home to perform services as a National Guard or reserve member.
Performing-arts-related expenses as a qualified performing artist.
Business expenses of fee-basis state or local government officials.

For more details, see Form 2106 or 2106-EZ.

Line 25

Health Savings Account (HSA) Deduction

You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2009. See Form 8889.

Line 26

Moving Expenses

If you moved in connection with your job or business or started a new job, you may be able to take this deduction. But your new workplace must be at least 50 miles farther from your old home than your old home was from your old workplace. If you had no former workplace, your new workplace must be at least 50 miles from your old home. Use TeleTax topic 455 (see page 94) or see Form 3903.

Line 27

One-Half of Self-Employment Tax

If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction.

Line 28

Self-Employed SEP, SIMPLE, and Qualified Plans

If you were self-employed or a partner, you may be able to take this deduction. See
Pub. 560 or, if you were a minister, Pub. 517.

Line 29

Self-Employed Health Insurance Deduction

You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents if any of the following applies.

You were self-employed and had a net profit for the year.
You used one of the optional methods to figure your net earnings from self-employment on Schedule SE.
You received wages in 2009 from an S corporation in which you were a more-than-2% shareholder. Health insurance premiums paid or reimbursed by the S corporation may be shown in box 14 of Form W-2.

The insurance plan must be established under your business. If you are a more-than-2% shareholder in an S corporation, the plan must be established by the S corporation. A plan is established by the S corporation if (a) the S corporation makes the premium payments for the policy in 2009 or (b) you make the premium payments and furnish proof of payment to the S corporation and then the S corporation reimburses you for the premium payments in 2009. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2009 and you also report the premium payments or reimbursements as wages on Form 1040, line 7.

But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2009, amounts paid for health insurance coverage for that month cannot be used to figure the deduction. For example, if you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you cannot use amounts paid for health insurance coverage for September through December to figure your deduction.

Medicare premiums cannot be used to figure the deduction. Also, amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction.

Before you begin:

If, during 2009, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation pension recipient, see the Note on page 31.
Be sure you have read the Exception on page 31 to see if you can use this worksheet instead of Pub. 535 to figure your deduction.

1.	Enter the total amount paid in 2009 for health insurance coverage established under your business
	(or the S corporation in which you were a more-than-2% shareholder) for 2009 for you, your spouse, and your dependents. But do not include amounts for any month you were eligible to participate in an employer-sponsored health plan or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer	1.
2.	Enter your net profit* and any other earned income** from the business under which the insurance plan is established, minus any deductions on Form 1040, lines 27 and 28	2.
3.	Self-employed health insurance deduction. Enter the smaller of line 1 or line 2 here and on Form 1040, line 29. Do not include this amount in figuring any medical expense deduction on Schedule A	3.
*If you used either optional method to figure your net earnings from self-employment, do not enter your net profit. Instead, enter the amount from Schedule SE, Section B, line 4b.
**Earned incomeincludes net earnings and gains from the sale, transfer, or licensing of property you created. However, it does not include capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W-2) from that corporation.

For more details, see Pub. 535.

If, during 2009, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation pension recipient, you must complete Form 8885 before completing the worksheet on page 30. When figuring the amount to enter on line 1 of the worksheet on page 30, do not include:

Any amounts you included on Form 8885, line 4,
Any qualified health insurance premiums you paid to “U.S. Treasury-HCTC,” or
Any health coverage tax credit advance payments shown in box 1 of Form 1099-H.

If you qualify to take the deduction, use the worksheet on page 30 to figure the amount you can deduct.

Exception. Use Pub. 535 instead of the worksheet on page 30 to figure your deduction if any of the following applies.

You had more than one source of income subject to self-employment tax.
You file Form 2555 or 2555-EZ.
You are using amounts paid for qualified long-term care insurance to figure the deduction.

Line 30

Penalty on Early Withdrawal of Savings

The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.

Lines 31a and 31b

Alimony Paid

If you made payments to or for your spouse or former spouse under a divorce or separation instrument, you may be able to take this deduction. Use TeleTax topic 452 (see page 94) or see Pub. 504.

Line 32

IRA Deduction

If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2009, you must report them on Form 8606.

If you made contributions to a traditional IRA for 2009, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on line 11. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590. A statement should be sent to you by June 1, 2010, that shows all contributions to your traditional IRA for 2009.

Use the worksheet on pages 32 and 33 to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet.

If you were age 70½ or older at the end of 2009, you cannot deduct any contributions made to your traditional IRA for 2009 or treat them as nondeductible contributions.
You cannot deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for line 50 on page 40.

If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2009, do not use the worksheet on pages 32 and 33. Instead, see Pub. 590 to figure the amount, if any, of your IRA deduction.

You cannot deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts are not included as income in box 1 of your Form W-2. But you may be able to take the retirement savings contributions credit. See the instructions for line 50 on page 40.
If you made contributions to your IRA in 2009 that you deducted for 2008, do not include them in the worksheet.
If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 7 of Form 1099-MISC, do not include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15b of Form 1099-MISC. If it is not, contact your employer or the payer for the amount of the income.
You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 32.
Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 15a and 15b that begin on page 24.
Do not include trustees' fees that were billed separately and paid by you for your IRA. These fees can be deducted only as an itemized deduction on Schedule A.
Do not include any repayments of qualified reservist distributions. You cannot deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590.
If the total of your IRA deduction on line 32 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2009, see Pub. 590 for special rules.
You may be able to deduct up to an additional $3,000 if all the following conditions are met.
1. You must have been a participant in a 401(k) plan under which the employer matched at least 50% of your contributions to the plan with stock of the company.
2. You must have been a participant in the 401(k) plan 6 months before the employer filed for bankruptcy.
3. The employer (or a controlling corporation) must have been a debtor in a bankruptcy case in an earlier year.
4. The employer (or any other person) must have been subject to indictment or conviction based on business transactions related to the bankruptcy.

If this applies to you, do not use the worksheet on pages 32 and 33. Instead, use the worksheet in Pub. 590.

By April 1 of the year after the year in which you turn age 70½, you must start taking minimum required distributions from your traditional IRA. If you do not, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590.

Were You Covered by a Retirement Plan?

If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you cannot deduct them. In any case, the income earned on your IRA contributions is not taxed until it is paid to you.

The “Retirement plan” box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you were not vested in the plan. You are also covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.

If you were covered by a retirement plan and you file Form 2555, 2555-EZ, or 8815, or you exclude employer-provided adoption benefits, see Pub. 590 to figure the amount, if any, of your IRA deduction.

Married persons filing separately. If you were not covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2009.

You may be able to take the retirement savings contributions credit. See the instructions for line 50 that begin on page 40.

If you were age 70½ or older at the end of 2009, you cannot deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 70½ or older at the end of 2009. If you are married filing jointly and only one spouse was under age 70½ at the end of 2009, complete this worksheet only for that spouse.

Before you begin:

Be sure you have read the list on page 31. You may not be eligible to use this worksheet.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36 on page 35).
If you are married filing separately and you lived apart from your spouse for all of 2009, enter “D” on the dotted line next to Form 1040, line 32. If you do not, you may get a math error notice from the IRS.

Your IRA

Spouse's IRA

1a.

Were you covered by a retirement plan (see page 31)?

1a.

Yes

If married filing jointly, was your spouse covered by a retirement plan?

1b.

Yes

Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if applicable), and go to line 8.

$5,000, if under age 50 at the end of 2009.
$6,000, if age 50 or older but under age 70½ at the end of 2009.

Otherwise, go to line 2.

Enter the amount shown below that applies to you.

Single, head of household, or married filing separately and you lived apart
from your spouse for all of 2009, enter $65,000

Qualifying widow(er), enter $109,000

2a.

2b.

Married filing jointly, enter $109,000 in both columns. But if you checked
“No” on either line 1a or 1b, enter $176,000 for the person who was not
covered by a plan
Married filing separately and you lived with your spouse at any time in 2009,
enter $10,000

Enter the amount from Form 1040, line 22

Enter the total of the amounts from Form 1040, lines 23 through 31a, plus any write-in adjustments you entered on the dotted line next to line 36

Subtract line 4 from line 3. If married filing jointly, enter the result in both columns

5a.

5b.

Is the amount on line 5 less than the amount on line 2?

No.

None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606.

Yes.

Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you.

If single, head of household, or married filing separately, and the result is $10,000 or more, enter the applicable amount below on
line 7 for that column and go to line 8.
i. $5,000, if under age 50 at the end of 2009.
ii. $6,000, if age 50 or older but under age 70½ at the end
of 2009.
Otherwise, go to line 7.

6a.

6b.

If married filing jointly or qualifying widow(er), and the result is
$20,000 or more ($10,000 or more in the column for the IRA of
a person who was not covered by a retirement plan), enter the
applicable amount below on line 7 for that column and go to
line 8.
i. $5,000, if under age 50 at the end of 2009.
ii. $6,000 if age 50 or older but under age 70½ at the end
of 2009.
Otherwise, go to line 7.

Your IRA

Spouse's IRA

Multiply lines 6a and 6b by the percentage below that applies to you. If the result is not a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200.

Single, head of household, or married filing separately, multiply by 50%
(.50)(or by 60% (.60) in the column for the IRA of a person who is age
50 or older at the end of 2009)

7a.

7b.

Married filing jointly or qualifying widow(er), multiply by 25% (.25) (or by
30% (.30) in the column for the IRA of a person who is age 50 or older at
the end of 2009). But if you checked “No” on either line 1a or 1b, then in
the column for the IRA of the person who was not covered by a retirement
plan, multiply by 50% (.50) (or by 60% (.60) if age 50 or older at the end
of 2009)

Enter the total of your (and your spouse's if filing jointly):

Wages, salaries, tips, etc. Generally, this is the
amount reported in box 1 of Form W-2. See page 31
for exceptions

Alimony and separate maintenance payments reported
on Form 1040, line 11

Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q

Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Form 1040, lines 27 and 28. If zero or less, enter -0-. For more details, see Pub. 590

10.

Add lines 8 and 9

10.

If married filing jointly and line 10 is less than $10,000 ($11,000 if one spouse is age 50 or older at the end of 2009; $12,000 if both spouses are age 50 or older at the end of 2009), stop here and see Pub. 590 to figure your IRA deduction.

11.

Enter traditional IRA contributions made, or that will be made by April 15, 2010, for 2009 to your IRA on line 11a and to your spouse's IRA on line 11b

11a.

11b.

12.

On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)

12a.

12b.

Line 33

Student Loan Interest Deduction

You can take this deduction only if all of the following apply.

You paid interest in 2009 on a qualified student loan (see below).
Your filing status is any status except married filing separately.
Your modified adjusted gross income (AGI) is less than: $75,000 if single, head of household, or qualifying widow(er); $150,000 if married filing jointly. Use lines 2 through 4 of the worksheet below to figure your modified AGI.
You, or your spouse if filing jointly, are not claimed as a dependent on someone's (such as your parent's) 2009 tax return.

Use the worksheet below to figure your student loan interest deduction.

Exception. Use Pub. 970 instead of the worksheet below to figure your student loan interest deduction if you file Form 2555, 2555-EZ, or 4563, or you exclude income from sources within Puerto Rico.

Qualified student loan. A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals.

Yourself or your spouse.
Any person who was your dependent when the loan was taken out.
Any person you could have claimed as a dependent for the year the loan was taken out except that:
1. The person filed a joint return,
2. The person had gross income that was equal to or more than the exemption amount for that year ($3,650 for 2009), or
3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.

The person for whom the expenses were paid must have been an eligible student (see this page). However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related person, see Pub. 970.

Before you begin:

Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36 on page 35).

Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 970 to figure your deduction.


1.		Enter the total interest you paid in 2009 on qualified student loans (see above). Do not enter more than $2,500			1.
2.		Enter the amount from Form 1040, line 22		2.
3.		Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36		3.
4.		Subtract line 3 from line 2		4.
5.		Enter the amount shown below for your filing status.
	Single, head of household, or qualifying widow(er)—$60,000 Married filing jointly—$120,000			5.
6.		Is the amount on line 4 more than the amount on line 5?
		No.	Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
		Yes.	Subtract line 5 from line 4	6.
7.		Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000			7.	.
8.		Multiply line 1 by line 7			8.
9.		Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.)			9.

Qualified higher education expenses. Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits.

Employer-provided educational assistance benefits that are not included in box 1 of Form(s) W-2.
Excludable U.S. series EE and I savings bond interest from Form 8815.
Any nontaxable distribution of qualified tuition program earnings.
Any nontaxable distribution of Coverdell education savings account earnings.
Any scholarship, educational assistance allowance, or other payment (but not gifts, inheritances, etc.) excluded from income.

For more details on these expenses, see Pub. 970.

Eligible student. An eligible student is a person who:

Was enrolled in a degree, certificate, or other program (including a program of study abroad that was approved for credit by the institution at which the student was enrolled) leading to a recognized educational credential at an eligible educational institution, and
Carried at least half the normal full-time workload for the course of study he or she was pursuing.

Line 34

Tuition and Fees Deduction

If you paid qualified tuition and fees for yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form 8917.

You may be able to take a credit for your educational expenses instead of a deduction. See the instructions for line 49 on page 40 for details.

Line 35

Domestic Production Activities Deduction

You may be able to deduct up to 6% of your qualified production activities income from the following activities.

Construction of real property performed in the United States.
Engineering or architectural services performed in the United States for construction of real property in the United States.
Any lease, rental, license, sale, exchange, or other disposition of:
1. Tangible personal property, computer software, and sound recordings that you manufactured, produced, grew, or extracted in whole or in significant part within the United States,
2. Any qualified film you produced, or
3. Electricity, natural gas, or potable water you produced in the United States.

The deduction does not apply to income derived from:

The sale of food and beverages you prepared at a retail establishment;
Property you leased, licensed, or rented for use by any related person;
The transmission or distribution of electricity, natural gas, or potable water; or
The lease, rental, license, sale, exchange, or other disposition of land.

In certain cases, the references above to the United States include Puerto Rico.

For details, see Form 8903 and its instructions.

Line 36

Include in the total on line 36 any of the following write-in adjustments. To find out if you can take the deduction, see the form or publication indicated. On the dotted line next to line 36, enter the amount of your deduction and identify it as indicated.

Archer MSA deduction (see Form 8853). Identify as “MSA.”
Jury duty pay if you gave the pay to your employer because your employer paid your salary while you served on the jury. Identify as “Jury Pay.”
Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. Identify as “PPR.”
Reforestation amortization and expenses (see Pub. 535). Identify as “RFST.”
Repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub. 525). Identify as “Sub-Pay TRA.”
Contributions to section 501(c)(18)(D) pension plans (see Pub. 525). Identify as “501(c)(18)(D).”
Contributions by certain chaplains to section 403(b) plans (see Pub. 517). Identify as “403(b).”
Attorney fees and court costs for actions settled or decided after October 22, 2004, involving certain unlawful discrimination claims, but only to the extent of gross income from such actions (see Pub. 525). Identify as “UDC.”
Attorney fees and court costs paid by you in connection with an award from the IRS for information you provided after December 19, 2006, that substantially contributed to the detection of tax law violations, up to the amount of the award includible in your gross income. Identify as “WBF.”

Line 37

If line 37 is less than zero, you may have a net operating loss that you can carry to another tax year. See the Instructions for Form 1045 for details.

Line 39a

If you were born before January 2, 1945, or were blind at the end of 2009, check the appropriate box(es) on line 39a. If you were married and checked the box on Form 1040, line 6b, and your spouse was born before January 2, 1945, or was blind at the end of 2009, also check the appropriate box(es) for your spouse. Be sure to enter the total number of boxes checked.

Blindness

If you were partially blind as of December 31, 2009, you must get a statement certified by your eye doctor or registered optometrist that:

You cannot see better than 20/200 in your better eye with glasses or contact lenses, or
Your field of vision is 20 degrees or less.

If your eye condition is not likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor or registered optometrist to this effect instead.

You must keep the statement for your records.

Line 39b

If your filing status is married filing separately (box 3 is checked), and your spouse itemizes deductions on his or her return, check the box on line 39b. Also check that box if you were a dual-status alien. But if you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2009 and you and your spouse agree to be taxed on your combined worldwide income, do not check the box.

Line 40a

Itemized Deductions or Standard Deduction

In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.

Itemized Deductions

To figure your itemized deductions, fill in Schedule A.

Standard Deduction

Most people can find their standard deduction by looking at the amounts listed under “All others” to the left of Form 1040, line 40a. But use the worksheet on page 36 to figure your standard deduction if:

You, or your spouse if filing jointly, can be claimed as a dependent on someone's 2009 return, or
You checked any box on line 39a.

Exception. Use Schedule L, instead of the worksheet on page 36, to figure your standard deduction if:

You paid state or local real estate taxes in 2009,
You paid state or local sales or excise taxes (or certain other taxes or fees in a state without a sales tax) on the purchase of a new motor vehicle after February 16, 2009, or
You have a net disaster loss on Form 4684, line 18.

If you use Schedule L to figure your standard deduction, be sure to check the box on line 40b and attach Schedule L to your return.

If you checked the box on line 39b, your standard deduction is zero, even if you were born before January 2, 1945, were blind, paid real estate taxes or sales or excise taxes on the purchase of a vehicle, or had a net disaster loss.

		Do not complete this worksheet if you checked the box on line 39b; your standard deduction is zero. Also, do not complete this worksheet if you must use Schedule L to figure your standard deduction (see Exception on page 35).
1.		Enter the amount shown below for your filing status.
	Single or married filing separately—$5,700 Married filing jointly or Qualifying widow(er)—$11,400				1.
	Head of household—$8,350
2.		Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?
		No.	Enter the amount from line 1 on line 4, skip line 3, and go to line 5.
		Yes.	Go to line 3.
3.		Is your earned income* more than $650?
		Yes.	Add $300 to your earned income. Enter the total	.	3.
		No.	Enter $950
4.		Enter the smaller of line 1 or line 3.				4.
5.		If born before January 2, 1945, or blind, multiply the number on Form 1040, line 39a, by $1,100 ($1,400 if single or head of household). Otherwise, enter -0-				5.
6.		Add lines 4 and 5. Enter the total here and on Form 1040, line 40a				6.
*Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27.

Line 42

Exemptions

Taxpayers housing Midwestern displaced individuals. You may be able to claim an additional exemption amount of $500 per person (up to $2,000) if you provided housing to a person who was displaced from his or her main home because of the storms, tornadoes, or flooding in a Midwestern disaster area and all of the following apply.

The person displaced lived in your main home for a period of at least 60 consecutive days ending in 2009.
You did not receive any rent or other amount from any source for providing the housing.
The main home of the person displaced was in a Midwestern disaster area on the date the storms, tornadoes, or flooding occurred.
The person displaced was not your spouse or dependent.
You did not claim an additional exemption amount for that person in 2008.
You did not claim the maximum additional exemption amount of $2,000 ($1,000 if married filing separately) in 2008.

You must complete and attach Form 8914 to claim this additional exemption amount.

Adjusted gross income (line 38) over $125,100. Use the Deduction for Exemptions Worksheet below to figure your deduction for exemptions unless you are filing Form 8914.

1.		Is the amount on Form 1040, line 38, more than the amount shown on line 4 below for your filing status?
		No.		Multiply $3,650 by the total number of exemptions claimed on Form 1040, line 6d, and enter the result on Form 1040, line 42.
		Yes.	Continue
2.		Multiply $3,650 by the total number of exemptions claimed on Form 1040, line 6d				2.
3.		Enter the amount from Form 1040, line 38			3.
4.		Enter the amount shown below for your filing status.
	Single—$166,800 Married filing jointly or qualifying widow(er)—$250,200 Married filing separately—$125,100 Head of household—$208,500				4.
5.		Subtract line 4 from line 3			5.
6.		Is line 5 more than $122,500 ($61,250 if married filing separately)?
		Yes.	Multiply $2,433 by the total number of exemptions claimed on Form 1040, line 6d. Enter the result here and on Form 1040, line 42. Do not complete the rest of this worksheet.
		No.	Divide line 5 by $2,500 ($1,250 if married filing separately). If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1)		6.
7.		Multiply line 6 by 2% (.02) and enter the result as a decimal				7.	.
8.		Multiply line 2 by line 7				8.
9.		Divide line 8 by 3.0				9.
10.		Deduction for exemptions. Subtract line 9 from line 2. Enter the result here and on Form 1040, line 42				10.

Line 44

Tax

Include in the total on line 44 all of the following taxes that apply.

Tax on your taxable income. Figure the tax using one of the methods described on this page and page 38.
Tax from Form 8814 (relating to the election to report child's interest or dividends). Check the appropriate box.
Tax from Form 4972 (relating to lump-sum distributions). Check the appropriate box.
Recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2009 for the student. See Form 8863 for more details. Enter the amount and “ECR” in the space next to line 44.

Do you want the IRS to figure the tax on your taxable income for you?

□ Yes. See Pub. 967 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you did not pay enough, we will send you a bill.

□ No. Use one of the following methods to figure your tax.

Tax Table or Tax Computation Worksheet. If your taxable income is less than $100,000, you must use the Tax Table that begins on page 77 to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet on
page 89.

However, do not use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.

Form 8615. Form 8615 generally must be used to figure the tax for any child who had more than $1,900 of investment income, such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions) and who either:

Was under age 18 at the end of 2009,
Was age 18 at the end of 2009 and did not have earned income that was more than half of the child's support, or
Was a full-time student over age 18 and under age 24 at the end of 2009 and did not have earned income that was more than half of the child's support.

But if the child files a joint return for 2009 or if neither of the child's parents was alive at the end of 2009, do not use Form 8615 to figure the child's tax.

A child born on January 1, 1992, is considered to be age 18 at the end of 2009; a child born on January 1, 1991, is considered to be age 19 at the end of 2009; a child born on January 1, 1986, is considered to be age 24 at the end of 2009.

Schedule D Tax Worksheet. If you have to file Schedule D and Schedule D, line 18 or 19, is more than zero, use the Schedule D Tax Worksheet on page D-10 of the Instructions for Schedule D to figure the amount to enter on Form 1040, line 44. But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet below instead.

Qualified Dividends and Capital Gain Tax Worksheet. If you do not have to use the Schedule D Tax Worksheet (see above), use the worksheet on page 39 to figure the amount to enter on Form 1040, line 44, if any of the following applies.

You reported qualified dividends on Form 1040, line 9b.
You do not have to file Schedule D and you reported capital gain distributions on Form 1040, line 13.
You are filing Schedule D and Schedule D, lines 15 and 16, are both more than zero.

But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet below instead.

Schedule J. If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule J.

Foreign Earned Income Tax Worksheet. If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555 or 2555-EZ, you must figure your tax using the worksheet below.

Foreign Earned Income Tax Worksheet—Line 44

If Form 1040, line 43, is zero, do not complete this worksheet.
1.	Enter the amount from Form 1040, line 43	1.
2.	Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50, or Form 2555-EZ, line 18	2.
3.	Add lines 1 and 2	3.
4.	Tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or Form 8615, whichever applies. See the instructions for line 44 that begin on page 37 to see which tax computation method applies. (Do not use a second Foreign Earned Income Tax Worksheet to figure the tax on this line)	4.
5.	Tax on the amount on line 2. Use the Tax Table or Tax Computation Worksheet, whichever applies	5.
6.	Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on Form 1040, line 44	6.
*Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040, line 43, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you do not have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet on page D-9 of the Instructions for Schedule D (Form 1040).

Before you begin:

See the instructions for line 44 that begin on page 37 to see if you can use this worksheet to figure your tax.
If you do not have to file Schedule D and you received capital gain distributions, be sure you checked the box on line 13 of Form 1040.

1.	Enter the amount from Form 1040, line 43. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the worksheet on page 38			1.
2.	Enter the amount from Form 1040, line 9b*		2.
3.	Are you filing Schedule D?*
	Yes.	Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or line 16 is a loss, enter -0-	3.
	No.	Enter the amount from Form 1040, line 13
4.	Add lines 2 and 3		4.
5.	If you are claiming investment interest expense on Form 4952, enter the amount from line 4g of that form. Otherwise, enter -0-		5.
6.	Subtract line 5 from line 4. If zero or less, enter -0-			6.
7.	Subtract line 6 from line 1. If zero or less, enter -0-			7.
8.	Enter the smaller of:
	The amount on line 1, or
	$33,950 if single or married filing separately,			8.
	$67,900 if married filing jointly or qualifying widow(er), $45,500 if head of household.
9.	Is the amount on line 7 equal to or more than the amount on line 8?
	Yes.	Skip lines 9 and 10; go to line 11 and check the "No" box.
	No.	Enter the amount from line 7		9.
10.	Subtract line 9 from line 8			10.
11.	Are the amounts on lines 6 and 10 the same?
	Yes.	Skip lines 11 through 14; go to line 15.
	No.	Enter the smaller of line 1 or line 6		11.
12.	Enter the amount from line 10 (if line 10 is blank, enter -0-)			12.
13.	Subtract line 12 from line 11			13.
14.	Multiply line 13 by 15% (.15)				14.
15.	Figure the tax on the amount on line 7. Use the Tax Table or Tax Computation Worksheet, whichever applies				15.
16.	Add lines 14 and 15				16.
17.	Figure the tax on the amount on line 1. Use the Tax Table or Tax Computation Worksheet, whichever applies				17.
18.	Tax on all taxable income. Enter the smaller of line 16 or line 17. Also include this amount on Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, do not enter this amount on Form 1040, line 44. Instead, enter it on line 4 of the worksheet on page 38				18.
*If you are filing Form 2555 or 2555-EZ, see the footnote in the worksheet on page 38 before completing this line.

Line 45

Alternative Minimum Tax

Use the worksheet on page 41 to see if you should fill in Form 6251.

Before you begin:

Be sure you have read the Exception on page 40 to see if you must fill in Form 6251 instead of using this worksheet.
If you are claiming the foreign tax credit (see the instructions for Form 1040, line 47, on page 40), enter that credit on line 47.

1.		Are you filing Schedule A?
		No.	Enter the amount from Form 1040, line 38.			1.
		Yes.	Enter the amount from Form 1040, line 41.			1.
2.		Enter any amount from Form 8914, line 6			2.
3.		If filing Schedule L, enter the total of lines 6 and 20 from Schedule L. Otherwise, enter -0-			3.
4.		Add lines 2 and 3				4.
5.		Subtract line 4 from line 1				5.
6.		If filing Schedule A, enter the smaller of the amount on Schedule A, line 4, or 2.5% (.025) of the amount on Form 1040, line 38 (but not less than zero). Otherwise, enter -0-				6.
7.		If filing Schedule A, enter the total of the amounts from Schedule A, lines 5, 6, 8, and 27. Otherwise, enter -0-				7.
8.		Add lines 5 through 7				8.
9.		Enter any tax refund from Form 1040, lines 10 and 21				9.
10.		Subtract line 9 from line 8				10.
11.		Enter the amount shown below for your filing status.
	Single or head of household—$46,700 Married filing jointly or Qualifying widow(er)—$70,950 Married filing separately—$35,475					11.
12.		Is the amount on line 10 more than the amount on line 11?
		No.		You do not need to fill in Form 6251.
		Yes.	Subtract line 11 from line 10			12.
13.		Enter the amount shown below for your filing status.
	Single or head of household—$112,500 Married filing jointly or qualifying widow(er)—$150,000 Married filing separately—$75,000					13.
14.		Is the amount on line 10 more than the amount on line 13?
		No.	Skip lines 14 and 15; enter on line 16 the amount from line 12, and go to line 17.
		Yes.	Subtract line 13 from line 10			14.
15.		Multiply line 14 by 25% (.25) and enter the smaller of the result or line 11 above				15.
16.		Add lines 12 and 15				16.
17.		Is the amount on line 16 more than $175,000 ($87,500 if married filing separately)?
		Yes.		Fill in Form 6251 to see if you owe the alternative minimum tax.
		No.	Multiply line 16 by 26% (.26)			17.
18.		Enter the amount from Form 1040, line 44, minus the total of any tax from Form 4972 and any amount on Form 1040, line 47. If you used Schedule J to figure your tax, the amount for Form 1040, line 44, must be refigured without using Schedule J				18.
Next. Is the amount on line 17 more than the amount on line 18?
		Yes.	Fill in Form 6251 to see if you owe the alternative minimum tax.
		No.	You do not owe alternative minimum tax and do not need to fill in Form 6251. Leave line 45 blank.

An electronic version of this worksheet is available on
www.irs.gov. Enter “AMT Assistant” in the search box on the website.

Exception. Fill in Form 6251 instead of using the worksheet on page 41 if you claimed or received any of the following items.

Accelerated depreciation.
Stock by exercising an incentive stock option and you did not dispose of the stock in the same year.
Tax-exempt interest from private activity bonds.
Intangible drilling, circulation, research, experimental, or mining costs.
Amortization of pollution-control facilities or depletion.
Income or (loss) from tax-shelter farm activities or passive activities.
Income from long-term contracts not figured using the percentage-of-completion method.
Interest paid on a home mortgage not used to buy, build, or substantially improve your home.
Investment interest expense reported on Form 4952.
Net operating loss deduction.
Alternative minimum tax adjustments from an estate, trust, electing large partnership, or cooperative.
Section 1202 exclusion.
Any general business credit in Part I of Form 3800.
Empowerment zone and renewal community employment credit.
Qualified electric vehicle credit.
Alternative fuel vehicle refueling property credit.
Credit for prior year minimum tax.

Form 6251 should be filled in for a child if Form 8615 must be used to figure the child's tax and the child's adjusted gross income on Form 1040, line 38, exceeds the child's earned income by more than $6,700. To find out when Form 8615 must be used, see page 38.

Line 47

Foreign Tax Credit

If you paid income tax to a foreign country, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so.

Exception. You do not have to complete Form 1116 to take this credit if all five of the following apply.

All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement).
If you had dividend income from shares of stock, you held those shares for at least 16 days.
You are not filing Form 4563 or excluding income from sources within Puerto Rico.
The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly).
All of your foreign taxes were:
1. Legally owed and not eligible for a refund, and
2. Paid to countries that are recognized by the United States and do not support terrorism.

For more details on these requirements, see the Instructions for Form 1116.

Do you meet all five requirements above?

□ Yes. Enter on line 47 the smaller of (a) your total foreign taxes, or (b) the amount on Form 1040, line 44.

□ No. See Form 1116 to find out if you can take the credit and, if you can, if you have to file Form 1116.

Line 48

Credit for Child and Dependent Care Expenses

You may be able to take this credit if you paid someone to care for any of the following persons.

Your qualifying child under age 13 whom you claim as your dependent.
Your disabled spouse who could not care for himself or herself, and who lived with you for more than half the year.
Any disabled person not able to care for himself or herself, who lived with you for more than half the year, and whom you claim as a dependent.
Any disabled person not able to care for himself or herself, who lived with you for more than half the year, and whom you could have claimed as a dependent except that:
1. The person filed a joint return,
2. The person had $3,650 or more of gross income, or
3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2009 return.
Your child whom you could not claim as a dependent because of the rules for Children of divorced or separated parents that begin on page 18.

For details, use TeleTax topic 602 (see page 94) or see Form 2441.

Line 49

Education Credits

If you (or your dependent) paid qualified expenses in 2009 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you cannot take an education credit if any of the following applies.

You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2009 tax return.
Your filing status is married filing separately.
The amount on Form 1040, line 38, is $90,000 or more ($180,000 or more if married filing jointly).
You are taking a deduction for tuition and fees on Form 1040, line 34, for the same student.
You, or your spouse, were a nonresident alien for any part of 2009 unless your filing status is married filing jointly.

Line 50

Retirement Savings Contributions Credit (Saver's Credit)

You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions, other than rollover contributions, to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.

However, you cannot take the credit if either of the following applies.

The amount on Form 1040, line 38, is more than $27,750 ($41,625 if head of household; $55,500 if married filing jointly).
The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1992, (b) is claimed as a dependent on someone else's 2009 tax return, or (c) was a student (defined next).

You were a student if during any part of 5 calendar months of 2009 you:

Were enrolled as a full-time student at a school, or
Took a full-time, on-farm training course given by a school or a state, county, or local government agency.

A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

For more details, use TeleTax topic 610 (see page 94) or see Form 8880.

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Line 52

Include the following credits on line 52 and check the appropriate box(es). To find out if you can take the credit, see the form indicated.

Mortgage interest credit. If a state or local government gave you a mortgage credit certificate, see Form 8396.

Adoption credit. You may be able to take this credit if you paid expenses to adopt a child or you adopted a child with special needs and the adoption became final in 2009. See the Instructions for Form 8839.

Nonbusiness energy property credit. You may be able to take this credit by completing and attaching Form 5695 for any of the following improvements to your main home located in the United States in 2009 if they are new and meet certain requirements for energy efficiency.

Any insulation material or system primarily designed to reduce heat gain or loss in your home.
Exterior windows (including skylights).
Exterior doors.
A metal roof or asphalt roof with pigmented coatings or cooling granules primarily designed to reduce the heat gain in your home.

You may also be able to take this credit for the cost of the following items if the items meet certain performance and quality standards.

Certain electric heat pump water heaters, electric heat pumps, central air conditioners, and natural gas, propane, or oil water heaters.
A qualified furnace or hot water boiler that uses natural gas, propane, or oil.
A stove that burns biomass fuel to heat your home or to heat water for use in your home.
An advanced main air circulating fan used in a natural gas, propane, or oil furnace.

If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of this credit.

For details, see Form 5695.

Residential energy efficient property credit. You may be able to take this credit by completing and attaching Form 5695 if you paid for any of the following during 2009.

Qualified solar electric property for use in your home located in the United States.
Qualified solar water heating property for use in your home located in the United States.
Qualified fuel cell property installed on or in connection with your main home located in the United States.
Qualified small wind energy property for use in connection with your home located in the United States.
Qualified geothermal heat pump property installed on or in connection with your home located in the United States.

For details, see Form 5695.

Line 53

Other Credits

Include the following credits on line 53 and check the appropriate box(es). If box c is checked, also enter the applicable form number. To find out if you can take the credit, see the form or publication indicated.

Credit for the elderly or the disabled. See Schedule R.
District of Columbia first-time homebuyer credit. See Form 8859.
Qualified plug-in electric drive motor vehicle credit. See Form 8936.
Qualified plug-in electric vehicle credit. See Form 8834, Part I.
Qualified electric vehicle credit. You cannot claim this credit for a vehicle placed in service after 2006. You can claim this credit only if you have a passive activity electric vehicle credit carried forward from a prior year. See Form 8834, Part II.
Alternative motor vehicle credit. See Form 8910 if you placed an alternative motor vehicle (such as a qualified hybrid vehicle) in service during 2009 or converted a motor vehicle to a qualified plug-in electric drive motor vehicle and placed it in service after February 17, 2009.
Alternative fuel vehicle refueling property credit. See Form 8911.
General business credit. This credit consists of a number of credits that usually apply only to individuals who are partners, shareholders in an S corporation, self-employed, or who have rental property. See Form 3800 or Pub. 334.
Credit for prior year minimum tax. If you paid alternative minimum tax in a prior year, see Form 8801.
Credit to holders of tax credit bonds. See Form 8912.

Line 57

Unreported Social Security and Medicare Tax from Forms 4137 and 8919

Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).

Form 4137. If you received tips of $20 or more in any month and you did not report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips. You must also pay this tax if your Form(s) W-2 shows allocated tips that you are including in your income on Form 1040, line 7.

To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.

You may be charged a penalty equal to 50% of the social security and Medicare tax due on tips you received but did not report to your employer.

Form 8919. If you are an employee who received wages from an employer who did not withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 57 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040, line 7.

Line 58

Additional Tax on IRAs, Other Qualified Retirement Plans, etc.

You may not owe this tax if the distribution was made or repaid because of the storms, tornadoes, or flooding in a Midwestern disaster area. For details, see Pub. 4492-B.

If any of the following apply, see
Form 5329 and its instructions to find out if you owe this tax and if you must file
Form 5329.

You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution was not rolled over in a qualified rollover contribution.
Excess contributions were made to your IRAs, Coverdell education savings accounts (ESAs), Archer MSAs, or health savings accounts (HSAs).
You received taxable distributions from Coverdell ESAs or qualified tuition programs.

Exception. If only item (1) applies and distribution code 1 is correctly shown in box 7 of Form 1099-R, you do not have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (.10) and enter the result on line 58. The taxable amount of the distribution is the part of the distribution you reported on Form 1040, line 15b or line 16b, or on Form 4972. Also, enter “No” under the heading “Other Taxes” to the left of line 58 to indicate that you do not have to file Form 5329. But if distribution code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution, you must file Form 5329.

Line 59

Additional Taxes

Enter the total of any advance earned income credit (AEIC) payments you received and household employment taxes from Schedule H. Check the appropriate box(es).

AEIC payments. Enter the amount of AEIC payments you received. These payments are shown in box 9 of Form(s) W-2.

Household employment taxes. If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes.

You paid any one household employee (defined below) cash wages of $1,700 or more in 2009. Cash wages include wages paid by check, money order, etc. But do not count amounts paid to an employee who was under age 18 at any time in 2009 and was a student.
You withheld federal income tax during 2009 at the request of any household employee.
You paid total cash wages of $1,000 or more in any calendar quarter of 2008 or 2009 to household employees.

Household employee. Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysitters, nannies, health aides, maids, yard workers, and similar domestic workers.

Line 60

Total Tax

Include in the total on line 60 any of the following taxes. To find out if you owe the tax, see the form or publication indicated. On the dotted line next to line 60, enter the amount of the tax and identify it as indicated.

Additional tax on health savings account (HSA) distributions (see Form 8889, Part II). Identify as “HSA.”
Additional tax on an HSA because you did not remain an eligible individual during the testing period (see Form 8889, Part III). Identify as “HDHP.”
Additional tax on Archer MSA distributions (see Form 8853). Identify as “MSA.”
Additional tax on Medicare Advantage MSA distributions (see Form 8853). Identify as “Med MSA.”
Recapture of the following credits.
1. Investment credit (see Form 4255). Identify as “ICR.”
2. First-time homebuyer credit (see Form 5405). Identify as “FTHCR.”
3. Low-income housing credit (see Form 8611). Identify as “LIHCR.”
4. Qualified electric vehicle credit (see Form 8834). Identify as “QEVCR.”
5. Indian employment credit (see Form 8845). Identify as “IECR.”
6. New markets credit (see Form 8874). Identify as “NMCR.”
7. Credit for employer-provided child care facilities (see Form 8882). Identify as “ECCFR.”
8. Alternative motor vehicle credit (see Form 8910). Identify as “AMVCR.”
9. Alternative fuel vehicle refueling property credit (see Form 8911). Identify as “ARPCR.”
Recapture of federal mortgage subsidy. If you sold your home in 2009 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, see Form 8828. Identify as “FMSR.”
Recapture of COBRA premium assistance. If you received premium assistance under COBRA continuation coverage that covered you, your spouse, or any of your dependents, and your modified adjusted gross income is more than $125,000 ($250,000 if married filing jointly), see Pub. 502. Identify as “COBRA.”
Section 72(m)(5) excess benefits tax (see Pub. 560). Identify as "Sec. 72(m)(5)."
Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N. Identify as “UT.”
Golden parachute payments. If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 13. Identify as “EPP.”
Tax on accumulation distribution of trusts (see Form 4970). Identify as “ADT.”
Excise tax on insider stock compensation from an expatriated corporation. You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. See section 4985. Identify as “ISC.”
Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. This income should be shown in box 12 of Form W-2 with code Z, or in box 15b of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details. Identify as “NQDC.”
Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Identify as “453(l)(3).”
Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Identify as “453A(c).”
Additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526. Identify as “FITPP.”
Look-back interest under section 167(g) or 460(b). See Form 8697 or 8866. Identify as “From Form 8697” or “From Form 8866.”

Line 61

Federal Income Tax Withheld

Add the amounts shown as federal income tax withheld on your Forms W-2, W-2G, and 1099-R. Enter the total on line 61. The amount withheld should be shown in box 2 of Form W-2 or W-2G, and in box 4 of Form 1099-R. Attach Forms W-2G and 1099-R to the front of your return if federal income tax was withheld.

If you received a 2009 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, or other income you received, include the amount withheld in the total on line 61. This should be shown in box 4 of Form 1099 or box 6 of Form SSA-1099.

Line 62

2009 Estimated Tax Payments

Enter any estimated federal income tax payments you made for 2009. Include any overpayment that you applied to your 2009 estimated tax from:

Your 2008 return, or
An amended return (Form 1040X).

If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2009. For an example of how to do this, see Pub. 505. Be sure to show both social security numbers (SSNs) in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2009 or in 2010 before filing a 2009 return.

Divorced Taxpayers

If you got divorced in 2009 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of
Form 1040. If you were divorced and remarried in 2009, enter your present spouse's SSN in the space provided on the front of Form 1040. Also, under the heading Payments to the left of line 62, enter your former spouse's SSN, followed by “DIV.”

Name Change

If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach a statement to the front of Form 1040. On the statement, explain all the payments you and your spouse made in 2009 and the name(s) and SSN(s) under which you made them.

Line 63

Making Work Pay and Government Retiree Credits

Complete Schedule M to take either the:

Making work pay credit, or
Government retiree credit.

Making Work Pay Credit

You may be able to take this credit if you have earned income from work. However, you cannot take the credit if:

Your modified adjusted gross income (AGI) is $95,000 ($190,000 if married filing jointly) or more, or
You can be claimed as a dependent on someone else's return.

Even if the federal income tax withheld from your pay was reduced because of this credit, you must claim the credit on your return to benefit from it.

The credit is reduced if:

You received a $250 economic recovery payment in 2009 because you were a recipient of social security benefits, supplemental security income, railroad retirement benefits, or certain veterans disability compensation or pension benefits,
Your modified AGI is more than $75,000 ($150,000 if married filing jointly), or
You take the government retiree credit discussed next.

Government Retiree Credit

You can take this credit if you received a pension or annuity payment in 2009 for service performed for the U.S. Government or any state or local government (or any agency of one or more of these) and the service was not covered by social security. The credit is $250 ($500 if married filing jointly and both you and your spouse received a qualifying pension or annuity).

However, you cannot take this credit if you received a $250 economic recovery payment in 2009. If you file a joint return, both you and your spouse received a qualifying pension or annuity, and both of you received an economic recovery payment in 2009, no government retiree credit is allowed. If only one of you received an economic recovery payment in 2009, the credit is $250.

This credit reduces your making work pay credit.

What Is the EIC?

The EIC is a credit for certain people who work. The credit may give you a refund even if you do not owe any tax.

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

To Take the EIC:

Follow the steps below.
Complete the worksheet that applies to you or let the IRS figure the credit for you.
If you have a qualifying child, complete and attach Schedule EIC.

For help in determining if you are eligible for the EIC, go to
www.irs.gov/eitc and click on “EITC Assistant.” This service is available in English and Spanish.

If you take the EIC even though you are not eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you will not be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you will not be allowed to take the credit for 10 years. See Form 8862, who must file, that begins on page 50. You may also have to pay penalties.

1. If, in 2009:

3 or more children lived with you, is the amount on Form 1040, line 38, less than $43,279 ($48,279 if married filing jointly)?
2 children lived with you, is the amount on Form 1040, line 38, less than $40,295 ($45,295 if married filing
jointly)?
1 child lived with you, is the amount on Form 1040, line 38, less than $35,463 ($40,463 if married filing jointly)?
No children lived with you, is the amount on Form 1040, line 38, less than $13,440 ($18,440 if married filing
jointly)?

3 or more children lived with you, is the amount on Form 1040, line 38, less than $43,279 ($48,279 if married filing jointly)? 2 children lived with you, is the amount on Form 1040, line 38, less than $40,295 ($45,295 if married filing
jointly)? 1 child lived with you, is the amount on Form 1040, line 38, less than $35,463 ($40,463 if married filing jointly)? No children lived with you, is the amount on Form 1040, line 38, less than $13,440 ($18,440 if married filing
jointly)?

Yes.

No.

You cannot take the credit.

1. Do you, and your spouse if filing a joint return, have a social security number that allows you to work or is valid for EIC purposes (see page 51)?

Yes.

No.

You cannot take the credit.
Enter “No” on the dotted line next to line 64a.

1. Is your filing status married filing separately?

Yes.

You cannot take the credit.

No.

1. Are you filing Form 2555 or 2555-EZ (relating to foreign earned income)?

Yes.

You cannot take the credit.

No.

1. Were you or your spouse a nonresident alien for any part of 2009?

Yes.

See Nonresident aliens on page 51.

No.

Go to Step 2.

1. Add the amounts from
Form 1040:

	Line 8a
	Line 8b	+
	Line 9a	+
	Line 13*	+

Investment Income		=
*If line 13 is a loss, enter -0-.

1. Is your investment income more than $3,100?

Yes.

No.

Skip question 3; go to question 4.

1. Are you filing Form 4797 (relating to sales of business property)?

Yes.

See Form 4797 filers on page 50.

No.

You cannot take the credit.

1. Do any of the following apply for 2009?

You are filing Schedule E.
You are a member of a qualified joint venture that is a passive activity reporting rental real estate income not subject to self-employment tax on Schedule C or C-EZ.
You are reporting income from the rental of personal property not used in a trade or business.
You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends).

You are filing Schedule E. You are a member of a qualified joint venture that is a passive activity reporting rental real estate income not subject to self-employment tax on Schedule C or C-EZ. You are reporting income from the rental of personal property not used in a trade or business. You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends).

Yes.

You must use Worksheet 1 in Pub. 596 to see if you can take the credit.

No.

Go to Step 3.

A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew)

was ...
Under age 19 at the end of 2009 and younger than you (or your spouse, if filing jointly)
or
Under age 24 at the end of 2009, a student (see page 51), and younger than you (or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (see page 51)

Who is not filing a joint return for 2009 (or is filing a joint return for 2009 only as a claim for refund)

Who lived with you in the United States for more than half of 2009. If the child did not live with you for the required time, see Exception to time lived with you on page 50.
If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing a joint return) for 2009, or the child was married, see page 51.

1. Do you have at least one child who meets the conditions to be your qualifying child?

Yes.

The child must have a valid social security number (SSN) as defined on page 51 unless the child was born and died in 2009. If at least one qualifying child has a valid SSN (or was born or died in 2009), go to question 2. Otherwise, you cannot take the credit.

No.

Skip question 2; go to Step 4.

1. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2009?

Yes.

You cannot take the credit. Enter “No” on the dotted line next to line 64a.

No.

Skip Step 4; go to Step 5 on page 50.

1. Is the amount on Form 1040, line 38, less than $13,440 ($18,440 if married filing jointly)?

Yes.

No.

You cannot take the credit.

1. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2009?

Yes.

You cannot take the credit. Enter “No” on
the dotted line next to line 64a.

No.

1. Can you, or your spouse if filing a joint return, be claimed as a dependent on someone else's 2009 tax return?

Yes.

You cannot take the credit.

No.

1. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2009? If your spouse died in 2009, see Pub. 596 before you answer.

Yes.

No.

You cannot take the credit.

1. Was your home, and your spouse's if filing a joint return, in the United States for more than half of 2009? Members of the military stationed outside the United States, see page 51 before you answer.

Yes.

Go to Step 5
on page 50.

No.

You cannot take the credit. Enter “No” on the dotted line next to line 64a.

1. Are you filing Schedule SE because you were a member of the clergy or you had church employee income of $108.28 or more?

Yes.

See Clergy or Church employees, whichever applies, on this page.

No.

1. Figure earned income:

	Form 1040, line 7
	Subtract, if included on line 7, any:
•	Taxable scholarship or fellowship grant not reported on a Form W-2.
•	Amount received for work performed while an inmate in a penal institution (enter “PRI” and the amount subtracted on the dotted line next to Form 1040, line 7).
•	Amount received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and the amount subtracted on the dotted line next to Form 1040, line 7). This amount may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity.	–
	Add all of your nontaxable combat pay if you elect to include it in earned income. Also enter this amount on Form 1040, line 64b. See Combat pay, nontaxable on this page.	+
	Electing to include nontaxable combat pay may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election.
	Earned Income =

1. Were you self-employed at any time in 2009, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filing Schedule C or C-EZ as a statutory employee?

Yes.

Skip question 4 and Step 6; go to Worksheet B on
page 53.

No.

1. If you have:

3 or more qualifying children, is your earned income less than $43,279 ($48,279 if married filing jointly)?
2 qualifying children, is your earned income less than $40,295 ($45,295 if married filing jointly)?
1 qualifying child, is your earned income less than $35,463 ($40,463 if married filing jointly)?
No qualifying children, is your earned income less than $13,440 ($18,440 if married filing jointly)?

3 or more qualifying children, is your earned income less than $43,279 ($48,279 if married filing jointly)? 2 qualifying children, is your earned income less than $40,295 ($45,295 if married filing jointly)? 1 qualifying child, is your earned income less than $35,463 ($40,463 if married filing jointly)? No qualifying children, is your earned income less than $13,440 ($18,440 if married filing jointly)?

Yes.

Go to Step 6.

No.

You cannot take the credit.

1. Do you want the IRS to figure the credit for you?

Yes.

See Credit figured by the IRS on this page.

No.

Go to Worksheet A on page 52.

Definitions and Special Rules

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Church employees. Determine how much of the amount on Form 1040, line 7, was also reported on Schedule SE, line 5a. Subtract that amount from the amount on Form 1040, line 7, and enter the result in the first space of Step 5, line 2. Be sure to answer “Yes” to question 3 in Step 5.

Clergy. The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040, line 7:

Enter “Clergy” on the dotted line next to Form 1040, line 64a.
Determine how much of the amount on Form 1040, line 7, was also reported on Schedule SE, line 2.
Subtract that amount from the amount on Form 1040,
line 7. Enter the result in the first space of Step 5, line 2.
Be sure to answer “Yes” to question 3 in Step 5.

Combat pay, nontaxable. If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election.

Credit figured by the IRS. To have the IRS figure your EIC:

Enter “EIC” on the dotted line next to Form 1040, line 64a.
Be sure you enter the nontaxable combat pay you elect to include in earned income on Form 1040, line 64b. See Combat pay, nontaxable above.
If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file below.

Exception to time lived with you. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child on page 19 or Members of the military on page 51. A child is considered to have lived with you for all of 2009 if the child was born or died in 2009 and your home was this child's home for the entire time he or she was alive in 2009.

Form 4797 filers. If the amount on Form 1040, line 13, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you cannot take the EIC.

Form 8862, who must file. You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But do not file Form 8862 if either of the following applies.

You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC has not been reduced or disallowed again for any reason other than a math or clerical error.
You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC was not your qualifying child.

Also, do not file Form 8862 or take the credit for the:

2 years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or
10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.

Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.

Married child. A child who was married at the end of 2009 is a qualifying child only if (a) you can claim him or her as your dependent on Form 1040, line 6c, or (b) you could have claimed him or her as your dependent except for the special rule for Children of divorced or separated parents that begins on page 18.

Members of the military. If you were on extended active duty outside the United States, your home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you do not serve more than 90 days.

Nonresident aliens. If your filing status is married filing jointly, go to Step 2 on page 48. Otherwise, stop; you cannot take the EIC. Enter “No” on the dotted line next to line 64a.

Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2009, the person cannot engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Dependency exemption (line 6c).
Child tax credits (lines 51 and 65).
Head of household filing status (line 4).
Credit for child and dependent care expenses (line 48).
Exclusion for dependent care benefits (Form 2441, Part III).
Earned income credit (lines 64a and 64b).

If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.
If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2009. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2009.
If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2009.
If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2009, but only if that person's AGI is higher than the highest AGI of any parent of the child.

For more details and examples, see Pub. 596.

If you will not be taking the EIC with a qualifying child, enter “No” on the dotted line next to line 64a. Otherwise, go to Step 3, question 1, on page 49.

Social security number (SSN). For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to apply for or receive a federally funded benefit.

To find out how to get an SSN, see page 14. If you will not have an SSN by the date your return is due, see What if You Cannot File on Time? on page 8.

Welfare benefits, effect of credit on. Any refund you receive as a result of taking the EIC will not be used to determine if you are eligible for the following programs or how much you can receive from them. But if the refund you receive because of the EIC is not spent within a certain period of time, it can count as an asset (or resource) and affect your eligibility.

Temporary Assistance for Needy Families (TANF).
Medicaid and supplemental security income (SSI).
Supplemental Nutrition Assistance Program (food stamps) and low-income housing.

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Worksheet A-Earned Income Credit (EIC)

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Worksheet B-Earned Income Credit (EIC)

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Worksheet B (continued)-Earned Income Credit (EIC)

2009 Earned Income Credit (EIC) Table Caution. This is not a tax table.
1. To find your credit, read down the “At least - But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet.	2. Then, go to the column that includes your filing status and the number of qualifying children you have. Enter the credit from that column on your EIC Worksheet.	Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842.

		And your filing status is–
If the amount you are looking up from the worksheet is–		Single, head of household, or qualifying widow(er) and you have–				Married filing jointly and you have–
		No Children	One Child	Two Children	Three Children	No Children	One Child	Two Children	Three Children
At least	But less than	Your credit is–				Your credit is–
$1	$50	$2	$9	$10	$11	$2	$9	$10	$11
50	100	6	26	30	34	6	26	30	34
100	150	10	43	50	56	10	43	50	56
150	200	13	60	70	79	13	60	70	79
200	250	17	77	90	101	17	77	90	101
250	300	21	94	110	124	21	94	110	124
300	350	25	111	130	146	25	111	130	146
350	400	29	128	150	169	29	128	150	169
400	450	33	145	170	191	33	145	170	191
450	500	36	162	190	214	36	162	190	214
500	550	40	179	210	236	40	179	210	236
550	600	44	196	230	259	44	196	230	259
600	650	48	213	250	281	48	213	250	281
650	700	52	230	270	304	52	230	270	304
700	750	55	247	290	326	55	247	290	326
750	800	59	264	310	349	59	264	310	349
800	850	63	281	330	371	63	281	330	371
850	900	67	298	350	394	67	298	350	394
900	950	71	315	370	416	71	315	370	416
950	1,000	75	332	390	439	75	332	390	439
1,000	1,050	78	349	410	461	78	349	410	461
1,050	1,100	82	366	430	484	82	366	430	484
1,100	1,150	86	383	450	506	86	383	450	506
1,150	1,200	90	400	470	529	90	400	470	529
1,200	1,250	94	417	490	551	94	417	490	551
1,250	1,300	98	434	510	574	98	434	510	574
1,300	1,350	101	451	530	596	101	451	530	596
1,350	1,400	105	468	550	619	105	468	550	619
1,400	1,450	109	485	570	641	109	485	570	641
1,450	1,500	113	502	590	664	113	502	590	664
1,500	1,550	117	519	610	686	117	519	610	686
1,550	1,600	120	536	630	709	120	536	630	709
1,600	1,650	124	553	650	731	124	553	650	731
1,650	1,700	128	570	670	754	128	570	670	754
1,700	1,750	132	587	690	776	132	587	690	776
1,750	1,800	136	604	710	799	136	604	710	799
1,800	1,850	140	621	730	821	140	621	730	821
1,850	1,900	143	638	750	844	143	638	750	844
1,900	1,950	147	655	770	866	147	655	770	866
1,950	2,000	151	672	790	889	151	672	790	889
2,000	2,050	155	689	810	911	155	689	810	911
2,050	2,100	159	706	830	934	159	706	830	934
2,100	2,150	163	723	850	956	163	723	850	956
2,150	2,200	166	740	870	979	166	740	870	979
2,200	2,250	170	757	890	1,001	170	757	890	1,001
2,250	2,300	174	774	910	1,024	174	774	910	1,024
2,300	2,350	178	791	930	1,046	178	791	930	1,046
2,350	2,400	182	808	950	1,069	182	808	950	1,069
2,400	2,450	186	825	970	1,091	186	825	970	1,091
2,450	2,500	189	842	990	1,114	189	842	990	1,114
2,500	2,550	193	859	1,010	1,136	193	859	1,010	1,136
2,550	2,600	197	876	1,030	1,159	197	876	1,030	1,159
2,600	2,650	201	893	1,050	1,181	201	893	1,050	1,181
2,650	2,700	205	910	1,070	1,204	205	910	1,070	1,204
2,700	2,750	208	927	1,090	1,226	208	927	1,090	1,226
2,750	2,800	212	944	1,110	1,249	212	944	1,110	1,249
2,800	2,850	216	961	1,130	1,271	216	961	1,130	1,271
2,850	2,900	220	978	1,150	1,294	220	978	1,150	1,294
2,900	2,950	224	995	1,170	1,316	224	995	1,170	1,316
2,950	3,000	228	1,012	1,190	1,339	228	1,012	1,190	1,339
3,000	3,050	231	1,029	1,210	1,361	231	1,029	1,210	1,361
3,050	3,100	235	1,046	1,230	1,384	235	1,046	1,230	1,384
3,100	3,150	239	1,063	1,250	1,406	239	1,063	1,250	1,406
3,150	3,200	243	1,080	1,270	1,429	243	1,080	1,270	1,429
3,200	3,250	247	1,097	1,290	1,451	247	1,097	1,290	1,451
3,250	3,300	251	1,114	1,310	1,474	251	1,114	1,310	1,474
3,300	3,350	254	1,131	1,330	1,496	254	1,131	1,330	1,496
3,350	3,400	258	1,148	1,350	1,519	258	1,148	1,350	1,519
3,400	3,450	262	1,165	1,370	1,541	262	1,165	1,370	1,541
3,450	3,500	266	1,182	1,390	1,564	266	1,182	1,390	1,564
3,500	3,550	270	1,199	1,410	1,586	270	1,199	1,410	1,586
3,550	3,600	273	1,216	1,430	1,609	273	1,216	1,430	1,609
3,600	3,650	277	1,233	1,450	1,631	277	1,233	1,450	1,631
3,650	3,700	281	1,250	1,470	1,654	281	1,250	1,470	1,654
3,700	3,750	285	1,267	1,490	1,676	285	1,267	1,490	1,676
3,750	3,800	289	1,284	1,510	1,699	289	1,284	1,510	1,699
3,800	3,850	293	1,301	1,530	1,721	293	1,301	1,530	1,721
3,850	3,900	296	1,318	1,550	1,744	296	1,318	1,550	1,744
3,900	3,950	300	1,335	1,570	1,766	300	1,335	1,570	1,766
3,950	4,000	304	1,352	1,590	1,789	304	1,352	1,590	1,789
4,000	4,050	308	1,369	1,610	1,811	308	1,369	1,610	1,811
4,050	4,100	312	1,386	1,630	1,834	312	1,386	1,630	1,834
4,100	4,150	316	1,403	1,650	1,856	316	1,403	1,650	1,856
4,150	4,200	319	1,420	1,670	1,879	319	1,420	1,670	1,879
4,200	4,250	323	1,437	1,690	1,901	323	1,437	1,690	1,901
4,250	4,300	327	1,454	1,710	1,924	327	1,454	1,710	1,924
4,300	4,350	331	1,471	1,730	1,946	331	1,471	1,730	1,946
4,350	4,400	335	1,488	1,750	1,969	335	1,488	1,750	1,969
4,400	4,450	339	1,505	1,770	1,991	339	1,505	1,770	1,991
4,450	4,500	342	1,522	1,790	2,014	342	1,522	1,790	2,014
4,500	4,550	346	1,539	1,810	2,036	346	1,539	1,810	2,036
4,550	4,600	350	1,556	1,830	2,059	350	1,556	1,830	2,059
4,600	4,650	354	1,573	1,850	2,081	354	1,573	1,850	2,081
4,650	4,700	358	1,590	1,870	2,104	358	1,590	1,870	2,104
4,700	4,750	361	1,607	1,890	2,126	361	1,607	1,890	2,126
4,750	4,800	365	1,624	1,910	2,149	365	1,624	1,910	2,149
4,800	4,850	369	1,641	1,930	2,171	369	1,641	1,930	2,171
4,850	4,900	373	1,658	1,950	2,194	373	1,658	1,950	2,194
4,900	4,950	377	1,675	1,970	2,216	377	1,675	1,970	2,216
4,950	5,000	381	1,692	1,990	2,239	381	1,692	1,990	2,239
5,000	5,050	384	1,709	2,010	2,261	384	1,709	2,010	2,261
5,050	5,100	388	1,726	2,030	2,284	388	1,726	2,030	2,284
5,100	5,150	392	1,743	2,050	2,306	392	1,743	2,050	2,306
5,150	5,200	396	1,760	2,070	2,329	396	1,760	2,070	2,329
5,200	5,250	400	1,777	2,090	2,351	400	1,777	2,090	2,351
5,250	5,300	404	1,794	2,110	2,374	404	1,794	2,110	2,374
5,300	5,350	407	1,811	2,130	2,396	407	1,811	2,130	2,396
5,350	5,400	411	1,828	2,150	2,419	411	1,828	2,150	2,419
5,400	5,450	415	1,845	2,170	2,441	415	1,845	2,170	2,441
5,450	5,500	419	1,862	2,190	2,464	419	1,862	2,190	2,464
5,500	5,550	423	1,879	2,210	2,486	423	1,879	2,210	2,486
5,550	5,600	426	1,896	2,230	2,509	426	1,896	2,230	2,509
5,600	5,650	430	1,913	2,250	2,531	430	1,913	2,250	2,531
5,650	5,700	434	1,930	2,270	2,554	434	1,930	2,270	2,554
5,700	5,750	438	1,947	2,290	2,576	438	1,947	2,290	2,576
5,750	5,800	442	1,964	2,310	2,599	442	1,964	2,310	2,599
5,800	5,850	446	1,981	2,330	2,621	446	1,981	2,330	2,621
5,850	5,900	449	1,998	2,350	2,644	449	1,998	2,350	2,644
5,900	5,950	453	2,015	2,370	2,666	453	2,015	2,370	2,666
5,950	6,000	457	2,032	2,390	2,689	457	2,032	2,390	2,689
6,000	6,050	457	2,049	2,410	2,711	457	2,049	2,410	2,711
6,050	6,100	457	2,066	2,430	2,734	457	2,066	2,430	2,734
6,100	6,150	457	2,083	2,450	2,756	457	2,083	2,450	2,756
6,150	6,200	457	2,100	2,470	2,779	457	2,100	2,470	2,779
6,200	6,250	457	2,117	2,490	2,801	457	2,117	2,490	2,801
6,250	6,300	457	2,134	2,510	2,824	457	2,134	2,510	2,824
6,300	6,350	457	2,151	2,530	2,846	457	2,151	2,530	2,846
6,350	6,400	457	2,168	2,550	2,869	457	2,168	2,550	2,869
6,400	6,450	457	2,185	2,570	2,891	457	2,185	2,570	2,891
6,450	6,500	457	2,202	2,590	2,914	457	2,202	2,590	2,914
6,500	6,550	457	2,219	2,610	2,936	457	2,219	2,610	2,936
6,550	6,600	457	2,236	2,630	2,959	457	2,236	2,630	2,959
6,600	6,650	457	2,253	2,650	2,981	457	2,253	2,650	2,981
6,650	6,700	457	2,270	2,670	3,004	457	2,270	2,670	3,004
6,700	6,750	457	2,287	2,690	3,026	457	2,287	2,690	3,026
6,750	6,800	457	2,304	2,710	3,049	457	2,304	2,710	3,049
6,800	6,850	457	2,321	2,730	3,071	457	2,321	2,730	3,071
6,850	6,900	457	2,338	2,750	3,094	457	2,338	2,750	3,094
6,900	6,950	457	2,355	2,770	3,116	457	2,355	2,770	3,116
6,950	7,000	457	2,372	2,790	3,139	457	2,372	2,790	3,139
7,000	7,050	457	2,389	2,810	3,161	457	2,389	2,810	3,161
7,050	7,100	457	2,406	2,830	3,184	457	2,406	2,830	3,184
7,100	7,150	457	2,423	2,850	3,206	457	2,423	2,850	3,206
7,150	7,200	457	2,440	2,870	3,229	457	2,440	2,870	3,229
7,200	7,250	457	2,457	2,890	3,251	457	2,457	2,890	3,251
7,250	7,300	457	2,474	2,910	3,274	457	2,474	2,910	3,274
7,300	7,350	457	2,491	2,930	3,296	457	2,491	2,930	3,296
7,350	7,400	457	2,508	2,950	3,319	457	2,508	2,950	3,319
7,400	7,450	457	2,525	2,970	3,341	457	2,525	2,970	3,341
7,450	7,500	457	2,542	2,990	3,364	457	2,542	2,990	3,364
7,500	7,550	452	2,559	3,010	3,386	457	2,559	3,010	3,386
7,550	7,600	449	2,576	3,030	3,409	457	2,576	3,030	3,409
7,600	7,650	445	2,593	3,050	3,431	457	2,593	3,050	3,431
7,650	7,700	441	2,610	3,070	3,454	457	2,610	3,070	3,454
7,700	7,750	437	2,627	3,090	3,476	457	2,627	3,090	3,476
7,750	7,800	433	2,644	3,110	3,499	457	2,644	3,110	3,499
7,800	7,850	430	2,661	3,130	3,521	457	2,661	3,130	3,521
7,850	7,900	426	2,678	3,150	3,544	457	2,678	3,150	3,544
7,900	7,950	422	2,695	3,170	3,566	457	2,695	3,170	3,566
7,950	8,000	418	2,712	3,190	3,589	457	2,712	3,190	3,589
8,000	8,050	414	2,729	3,210	3,611	457	2,729	3,210	3,611
8,050	8,100	410	2,746	3,230	3,634	457	2,746	3,230	3,634
8,100	8,150	407	2,763	3,250	3,656	457	2,763	3,250	3,656
8,150	8,200	403	2,780	3,270	3,679	457	2,780	3,270	3,679
8,200	8,250	399	2,797	3,290	3,701	457	2,797	3,290	3,701
8,250	8,300	395	2,814	3,310	3,724	457	2,814	3,310	3,724
8,300	8,350	391	2,831	3,330	3,746	457	2,831	3,330	3,746
8,350	8,400	387	2,848	3,350	3,769	457	2,848	3,350	3,769
8,400	8,450	384	2,865	3,370	3,791	457	2,865	3,370	3,791
8,450	8,500	380	2,882	3,390	3,814	457	2,882	3,390	3,814
8,500	8,550	376	2,899	3,410	3,836	457	2,899	3,410	3,836
8,550	8,600	372	2,916	3,430	3,859	457	2,916	3,430	3,859
8,600	8,650	368	2,933	3,450	3,881	457	2,933	3,450	3,881
8,650	8,700	365	2,950	3,470	3,904	457	2,950	3,470	3,904
8,700	8,750	361	2,967	3,490	3,926	457	2,967	3,490	3,926
8,750	8,800	357	2,984	3,510	3,949	457	2,984	3,510	3,949
8,800	8,850	353	3,001	3,530	3,971	457	3,001	3,530	3,971
8,850	8,900	349	3,018	3,550	3,994	457	3,018	3,550	3,994
8,900	8,950	345	3,035	3,570	4,016	457	3,035	3,570	4,016
8,950	9,000	342	3,043	3,590	4,039	457	3,043	3,590	4,039
9,000	9,050	338	3,043	3,610	4,061	457	3,043	3,610	4,061
9,050	9,100	334	3,043	3,630	4,084	457	3,043	3,630	4,084
9,100	9,150	330	3,043	3,650	4,106	457	3,043	3,650	4,106
9,150	9,200	326	3,043	3,670	4,129	457	3,043	3,670	4,129
9,200	9,250	322	3,043	3,690	4,151	457	3,043	3,690	4,151
9,250	9,300	319	3,043	3,710	4,174	457	3,043	3,710	4,174
9,300	9,350	315	3,043	3,730	4,196	457	3,043	3,730	4,196
9,350	9,400	311	3,043	3,750	4,219	457	3,043	3,750	4,219
9,400	9,450	307	3,043	3,770	4,241	457	3,043	3,770	4,241
9,450	9,500	303	3,043	3,790	4,264	457	3,043	3,790	4,264
9,500	9,550	299	3,043	3,810	4,286	457	3,043	3,810	4,286
9,550	9,600	296	3,043	3,830	4,309	457	3,043	3,830	4,309
9,600	9,650	292	3,043	3,850	4,331	457	3,043	3,850	4,331
9,650	9,700	288	3,043	3,870	4,354	457	3,043	3,870	4,354
9,700	9,750	284	3,043	3,890	4,376	457	3,043	3,890	4,376
9,750	9,800	280	3,043	3,910	4,399	457	3,043	3,910	4,399
9,800	9,850	277	3,043	3,930	4,421	457	3,043	3,930	4,421
9,850	9,900	273	3,043	3,950	4,444	457	3,043	3,950	4,444
9,900	9,950	269	3,043	3,970	4,466	457	3,043	3,970	4,466
9,950	10,000	265	3,043	3,990	4,489	457	3,043	3,990	4,489
10,000	10,050	261	3,043	4,010	4,511	457	3,043	4,010	4,511
10,050	10,100	257	3,043	4,030	4,534	457	3,043	4,030	4,534
10,100	10,150	254	3,043	4,050	4,556	457	3,043	4,050	4,556
10,150	10,200	250	3,043	4,070	4,579	457	3,043	4,070	4,579
10,200	10,250	246	3,043	4,090	4,601	457	3,043	4,090	4,601
10,250	10,300	242	3,043	4,110	4,624	457	3,043	4,110	4,624
10,300	10,350	238	3,043	4,130	4,646	457	3,043	4,130	4,646
10,350	10,400	234	3,043	4,150	4,669	457	3,043	4,150	4,669
10,400	10,450	231	3,043	4,170	4,691	457	3,043	4,170	4,691
10,450	10,500	227	3,043	4,190	4,714	457	3,043	4,190	4,714
10,500	10,550	223	3,043	4,210	4,736	457	3,043	4,210	4,736
10,550	10,600	219	3,043	4,230	4,759	457	3,043	4,230	4,759
10,600	10,650	215	3,043	4,250	4,781	457	3,043	4,250	4,781
10,650	10,700	212	3,043	4,270	4,804	457	3,043	4,270	4,804
10,700	10,750	208	3,043	4,290	4,826	457	3,043	4,290	4,826
10,750	10,800	204	3,043	4,310	4,849	457	3,043	4,310	4,849
10,800	10,850	200	3,043	4,330	4,871	457	3,043	4,330	4,871
10,850	10,900	196	3,043	4,350	4,894	457	3,043	4,350	4,894
10,900	10,950	192	3,043	4,370	4,916	457	3,043	4,370	4,916
10,950	11,000	189	3,043	4,390	4,939	457	3,043	4,390	4,939
11,000	11,050	185	3,043	4,410	4,961	457	3,043	4,410	4,961
11,050	11,100	181	3,043	4,430	4,984	457	3,043	4,430	4,984
11,100	11,150	177	3,043	4,450	5,006	457	3,043	4,450	5,006
11,150	11,200	173	3,043	4,470	5,029	457	3,043	4,470	5,029
11,200	11,250	169	3,043	4,490	5,051	457	3,043	4,490	5,051
11,250	11,300	166	3,043	4,510	5,074	457	3,043	4,510	5,074
11,300	11,350	162	3,043	4,530	5,096	457	3,043	4,530	5,096
11,350	11,400	158	3,043	4,550	5,119	457	3,043	4,550	5,119
11,400	11,450	154	3,043	4,570	5,141	457	3,043	4,570	5,141
11,450	11,500	150	3,043	4,590	5,164	457	3,043	4,590	5,164
11,500	11,550	146	3,043	4,610	5,186	457	3,043	4,610	5,186
11,550	11,600	143	3,043	4,630	5,209	457	3,043	4,630	5,209
11,600	11,650	139	3,043	4,650	5,231	457	3,043	4,650	5,231
11,650	11,700	135	3,043	4,670	5,254	457	3,043	4,670	5,254
11,700	11,750	131	3,043	4,690	5,276	457	3,043	4,690	5,276
11,750	11,800	127	3,043	4,710	5,299	457	3,043	4,710	5,299
11,800	11,850	124	3,043	4,730	5,321	457	3,043	4,730	5,321
11,850	11,900	120	3,043	4,750	5,344	457	3,043	4,750	5,344
11,900	11,950	116	3,043	4,770	5,366	457	3,043	4,770	5,366
11,950	12,000	112	3,043	4,790	5,389	457	3,043	4,790	5,389
12,000	12,050	108	3,043	4,810	5,411	457	3,043	4,810	5,411
12,050	12,100	104	3,043	4,830	5,434	457	3,043	4,830	5,434
12,100	12,150	101	3,043	4,850	5,456	457	3,043	4,850	5,456
12,150	12,200	97	3,043	4,870	5,479	457	3,043	4,870	5,479
12,200	12,250	93	3,043	4,890	5,501	457	3,043	4,890	5,501
12,250	12,300	89	3,043	4,910	5,524	457	3,043	4,910	5,524
12,300	12,350	85	3,043	4,930	5,546	457	3,043	4,930	5,546
12,350	12,400	81	3,043	4,950	5,569	457	3,043	4,950	5,569
12,400	12,450	78	3,043	4,970	5,591	457	3,043	4,970	5,591
12,450	12,500	74	3,043	4,990	5,614	457	3,043	4,990	5,614
12,500	12,550	70	3,043	5,010	5,636	452	3,043	5,010	5,636
12,550	12,600	66	3,043	5,028	5,657	449	3,043	5,028	5,657
12,600	12,650	62	3,043	5,028	5,657	445	3,043	5,028	5,657
12,650	12,700	59	3,043	5,028	5,657	441	3,043	5,028	5,657
12,700	12,750	55	3,043	5,028	5,657	437	3,043	5,028	5,657
12,750	12,800	51	3,043	5,028	5,657	433	3,043	5,028	5,657
12,800	12,850	47	3,043	5,028	5,657	430	3,043	5,028	5,657
12,850	12,900	43	3,043	5,028	5,657	426	3,043	5,028	5,657
12,900	12,950	39	3,043	5,028	5,657	422	3,043	5,028	5,657
12,950	13,000	36	3,043	5,028	5,657	418	3,043	5,028	5,657
13,000	13,050	32	3,043	5,028	5,657	414	3,043	5,028	5,657
13,050	13,100	28	3,043	5,028	5,657	410	3,043	5,028	5,657
13,100	13,150	24	3,043	5,028	5,657	407	3,043	5,028	5,657
13,150	13,200	20	3,043	5,028	5,657	403	3,043	5,028	5,657
13,200	13,250	16	3,043	5,028	5,657	399	3,043	5,028	5,657
13,250	13,300	13	3,043	5,028	5,657	395	3,043	5,028	5,657
13,300	13,350	9	3,043	5,028	5,657	391	3,043	5,028	5,657
13,350	13,400	5	3,043	5,028	5,657	387	3,043	5,028	5,657
13,400	13,450	* *If the amount you are looking up from the worksheet is at least $13,400 but less than $13,440, your credit is $2. Otherwise, you cannot take the credit.	3,043	5,028	5,657	384	3,043	5,028	5,657
13,450	13,500	0	3,043	5,028	5,657	380	3,043	5,028	5,657
13,500	13,550	0	3,043	5,028	5,657	376	3,043	5,028	5,657
13,550	13,600	0	3,043	5,028	5,657	372	3,043	5,028	5,657
13,600	13,650	0	3,043	5,028	5,657	368	3,043	5,028	5,657
13,650	13,700	0	3,043	5,028	5,657	365	3,043	5,028	5,657
13,700	13,750	0	3,043	5,028	5,657	361	3,043	5,028	5,657
13,750	13,800	0	3,043	5,028	5,657	357	3,043	5,028	5,657
13,800	13,850	0	3,043	5,028	5,657	353	3,043	5,028	5,657
13,850	13,900	0	3,043	5,028	5,657	349	3,043	5,028	5,657
13,900	13,950	0	3,043	5,028	5,657	345	3,043	5,028	5,657
13,950	14,000	0	3,043	5,028	5,657	342	3,043	5,028	5,657
14,000	14,050	0	3,043	5,028	5,657	338	3,043	5,028	5,657
14,050	14,100	0	3,043	5,028	5,657	334	3,043	5,028	5,657
14,100	14,150	0	3,043	5,028	5,657	330	3,043	5,028	5,657
14,150	14,200	0	3,043	5,028	5,657	326	3,043	5,028	5,657
14,200	14,250	0	3,043	5,028	5,657	322	3,043	5,028	5,657
14,250	14,300	0	3,043	5,028	5,657	319	3,043	5,028	5,657
14,300	14,350	0	3,043	5,028	5,657	315	3,043	5,028	5,657
14,350	14,400	0	3,043	5,028	5,657	311	3,043	5,028	5,657
14,400	14,450	0	3,043	5,028	5,657	307	3,043	5,028	5,657
14,450	14,500	0	3,043	5,028	5,657	303	3,043	5,028	5,657
14,500	14,550	0	3,043	5,028	5,657	299	3,043	5,028	5,657
14,550	14,600	0	3,043	5,028	5,657	296	3,043	5,028	5,657
14,600	14,650	0	3,043	5,028	5,657	292	3,043	5,028	5,657
14,650	14,700	0	3,043	5,028	5,657	288	3,043	5,028	5,657
14,700	14,750	0	3,043	5,028	5,657	284	3,043	5,028	5,657
14,750	14,800	0	3,043	5,028	5,657	280	3,043	5,028	5,657
14,800	14,850	0	3,043	5,028	5,657	277	3,043	5,028	5,657
14,850	14,900	0	3,043	5,028	5,657	273	3,043	5,028	5,657
14,900	14,950	0	3,043	5,028	5,657	269	3,043	5,028	5,657
14,950	15,000	0	3,043	5,028	5,657	265	3,043	5,028	5,657
15,000	15,050	0	3,043	5,028	5,657	261	3,043	5,028	5,657
15,050	15,100	0	3,043	5,028	5,657	257	3,043	5,028	5,657
15,100	15,150	0	3,043	5,028	5,657	254	3,043	5,028	5,657
15,150	15,200	0	3,043	5,028	5,657	250	3,043	5,028	5,657
15,200	15,250	0	3,043	5,028	5,657	246	3,043	5,028	5,657
15,250	15,300	0	3,043	5,028	5,657	242	3,043	5,028	5,657
15,300	15,350	0	3,043	5,028	5,657	238	3,043	5,028	5,657
15,350	15,400	0	3,043	5,028	5,657	234	3,043	5,028	5,657
15,400	15,450	0	3,043	5,028	5,657	231	3,043	5,028	5,657
15,450	15,500	0	3,043	5,028	5,657	227	3,043	5,028	5,657
15,500	15,550	0	3,043	5,028	5,657	223	3,043	5,028	5,657
15,550	15,600	0	3,043	5,028	5,657	219	3,043	5,028	5,657
15,600	15,650	0	3,043	5,028	5,657	215	3,043	5,028	5,657
15,650	15,700	0	3,043	5,028	5,657	212	3,043	5,028	5,657
15,700	15,750	0	3,043	5,028	5,657	208	3,043	5,028	5,657
15,750	15,800	0	3,043	5,028	5,657	204	3,043	5,028	5,657
15,800	15,850	0	3,043	5,028	5,657	200	3,043	5,028	5,657
15,850	15,900	0	3,043	5,028	5,657	196	3,043	5,028	5,657
15,900	15,950	0	3,043	5,028	5,657	192	3,043	5,028	5,657
15,950	16,000	0	3,043	5,028	5,657	189	3,043	5,028	5,657
16,000	16,050	0	3,043	5,028	5,657	185	3,043	5,028	5,657
16,050	16,100	0	3,043	5,028	5,657	181	3,043	5,028	5,657
16,100	16,150	0	3,043	5,028	5,657	177	3,043	5,028	5,657
16,150	16,200	0	3,043	5,028	5,657	173	3,043	5,028	5,657
16,200	16,250	0	3,043	5,028	5,657	169	3,043	5,028	5,657
16,250	16,300	0	3,043	5,028	5,657	166	3,043	5,028	5,657
16,300	16,350	0	3,043	5,028	5,657	162	3,043	5,028	5,657
16,350	16,400	0	3,043	5,028	5,657	158	3,043	5,028	5,657
16,400	16,450	0	3,043	5,028	5,657	154	3,043	5,028	5,657
16,450	16,500	0	3,034	5,016	5,645	150	3,043	5,028	5,657
16,500	16,550	0	3,026	5,006	5,634	146	3,043	5,028	5,657
16,550	16,600	0	3,018	4,995	5,624	143	3,043	5,028	5,657
16,600	16,650	0	3,010	4,985	5,613	139	3,043	5,028	5,657
16,650	16,700	0	3,002	4,974	5,603	135	3,043	5,028	5,657
16,700	16,750	0	2,994	4,964	5,592	131	3,043	5,028	5,657
16,750	16,800	0	2,986	4,953	5,582	127	3,043	5,028	5,657
16,800	16,850	0	2,978	4,943	5,571	124	3,043	5,028	5,657
16,850	16,900	0	2,970	4,932	5,561	120	3,043	5,028	5,657
16,900	16,950	0	2,962	4,922	5,550	116	3,043	5,028	5,657
16,950	17,000	0	2,954	4,911	5,540	112	3,043	5,028	5,657
17,000	17,050	0	2,946	4,901	5,529	108	3,043	5,028	5,657
17,050	17,100	0	2,938	4,890	5,519	104	3,043	5,028	5,657
17,100	17,150	0	2,930	4,880	5,508	101	3,043	5,028	5,657
17,150	17,200	0	2,922	4,869	5,497	97	3,043	5,028	5,657
17,200	17,250	0	2,914	4,858	5,487	93	3,043	5,028	5,657
17,250	17,300	0	2,906	4,848	5,476	89	3,043	5,028	5,657
17,300	17,350	0	2,898	4,837	5,466	85	3,043	5,028	5,657
17,350	17,400	0	2,890	4,827	5,455	81	3,043	5,028	5,657
17,400	17,450	0	2,882	4,816	5,445	78	3,043	5,028	5,657
17,450	17,500	0	2,874	4,806	5,434	74	3,043	5,028	5,657
17,500	17,550	0	2,866	4,795	5,424	70	3,043	5,028	5,657
17,550	17,600	0	2,858	4,785	5,413	66	3,043	5,028	5,657
17,600	17,650	0	2,850	4,774	5,403	62	3,043	5,028	5,657
17,650	17,700	0	2,842	4,764	5,392	59	3,043	5,028	5,657
17,700	17,750	0	2,834	4,753	5,382	55	3,043	5,028	5,657
17,750	17,800	0	2,826	4,743	5,371	51	3,043	5,028	5,657
17,800	17,850	0	2,818	4,732	5,361	47	3,043	5,028	5,657
17,850	17,900	0	2,810	4,722	5,350	43	3,043	5,028	5,657
17,900	17,950	0	2,803	4,711	5,340	39	3,043	5,028	5,657
17,950	18,000	0	2,795	4,701	5,329	36	3,043	5,028	5,657
18,000	18,050	0	2,787	4,690	5,318	32	3,043	5,028	5,657
18,050	18,100	0	2,779	4,679	5,308	28	3,043	5,028	5,657
18,100	18,150	0	2,771	4,669	5,297	24	3,043	5,028	5,657
18,150	18,200	0	2,763	4,658	5,287	20	3,043	5,028	5,657
18,200	18,250	0	2,755	4,648	5,276	16	3,043	5,028	5,657
18,250	18,300	0	2,747	4,637	5,266	13	3,043	5,028	5,657
18,300	18,350	0	2,739	4,627	5,255	9	3,043	5,028	5,657
18,350	18,400	0	2,731	4,616	5,245	5	3,043	5,028	5,657
18,400	18,450	0	2,723	4,606	5,234	* *If the amount you are looking up from the worksheet is at least $18,400 but less than $18,440, your credit is $2. Otherwise, you cannot take the credit.	3,043	5,028	5,657
18,450	18,500	0	2,715	4,595	5,224	0	3,043	5,028	5,657
18,500	18,550	0	2,707	4,585	5,213	0	3,043	5,028	5,657
18,550	18,600	0	2,699	4,574	5,203	0	3,043	5,028	5,657
18,600	18,650	0	2,691	4,564	5,192	0	3,043	5,028	5,657
18,650	18,700	0	2,683	4,553	5,182	0	3,043	5,028	5,657
18,700	18,750	0	2,675	4,543	5,171	0	3,043	5,028	5,657
18,750	18,800	0	2,667	4,532	5,161	0	3,043	5,028	5,657
18,800	18,850	0	2,659	4,522	5,150	0	3,043	5,028	5,657
18,850	18,900	0	2,651	4,511	5,139	0	3,043	5,028	5,657
18,900	18,950	0	2,643	4,500	5,129	0	3,043	5,028	5,657
18,950	19,000	0	2,635	4,490	5,118	0	3,043	5,028	5,657
19,000	19,050	0	2,627	4,479	5,108	0	3,043	5,028	5,657
19,050	19,100	0	2,619	4,469	5,097	0	3,043	5,028	5,657
19,100	19,150	0	2,611	4,458	5,087	0	3,043	5,028	5,657
19,150	19,200	0	2,603	4,448	5,076	0	3,043	5,028	5,657
19,200	19,250	0	2,595	4,437	5,066	0	3,043	5,028	5,657
19,250	19,300	0	2,587	4,427	5,055	0	3,043	5,028	5,657
19,300	19,350	0	2,579	4,416	5,045	0	3,043	5,028	5,657
19,350	19,400	0	2,571	4,406	5,034	0	3,043	5,028	5,657
19,400	19,450	0	2,563	4,395	5,024	0	3,043	5,028	5,657
19,450	19,500	0	2,555	4,385	5,013	0	3,043	5,028	5,657
19,500	19,550	0	2,547	4,374	5,003	0	3,043	5,028	5,657
19,550	19,600	0	2,539	4,364	4,992	0	3,043	5,028	5,657
19,600	19,650	0	2,531	4,353	4,982	0	3,043	5,028	5,657
19,650	19,700	0	2,523	4,342	4,971	0	3,043	5,028	5,657
19,700	19,750	0	2,515	4,332	4,960	0	3,043	5,028	5,657
19,750	19,800	0	2,507	4,321	4,950	0	3,043	5,028	5,657
19,800	19,850	0	2,499	4,311	4,939	0	3,043	5,028	5,657
19,850	19,900	0	2,491	4,300	4,929	0	3,043	5,028	5,657
19,900	19,950	0	2,483	4,290	4,918	0	3,043	5,028	5,657
19,950	20,000	0	2,475	4,279	4,908	0	3,043	5,028	5,657
20,000	20,050	0	2,467	4,269	4,897	0	3,043	5,028	5,657
20,050	20,100	0	2,459	4,258	4,887	0	3,043	5,028	5,657
20,100	20,150	0	2,451	4,248	4,876	0	3,043	5,028	5,657
20,150	20,200	0	2,443	4,237	4,866	0	3,043	5,028	5,657
20,200	20,250	0	2,435	4,227	4,855	0	3,043	5,028	5,657
20,250	20,300	0	2,427	4,216	4,845	0	3,043	5,028	5,657
20,300	20,350	0	2,419	4,206	4,834	0	3,043	5,028	5,657
20,350	20,400	0	2,411	4,195	4,824	0	3,043	5,028	5,657
20,400	20,450	0	2,403	4,185	4,813	0	3,043	5,028	5,657
20,450	20,500	0	2,395	4,174	4,803	0	3,043	5,028	5,657
20,500	20,550	0	2,387	4,163	4,792	0	3,043	5,028	5,657
20,550	20,600	0	2,379	4,153	4,781	0	3,043	5,028	5,657
20,600	20,650	0	2,371	4,142	4,771	0	3,043	5,028	5,657
20,650	20,700	0	2,363	4,132	4,760	0	3,043	5,028	5,657
20,700	20,750	0	2,355	4,121	4,750	0	3,043	5,028	5,657
20,750	20,800	0	2,347	4,111	4,739	0	3,043	5,028	5,657
20,800	20,850	0	2,339	4,100	4,729	0	3,043	5,028	5,657
20,850	20,900	0	2,331	4,090	4,718	0	3,043	5,028	5,657
20,900	20,950	0	2,323	4,079	4,708	0	3,043	5,028	5,657
20,950	21,000	0	2,315	4,069	4,697	0	3,043	5,028	5,657
21,000	21,050	0	2,307	4,058	4,687	0	3,043	5,028	5,657
21,050	21,100	0	2,299	4,048	4,676	0	3,043	5,028	5,657
21,100	21,150	0	2,291	4,037	4,666	0	3,043	5,028	5,657
21,150	21,200	0	2,283	4,027	4,655	0	3,043	5,028	5,657
21,200	21,250	0	2,275	4,016	4,645	0	3,043	5,028	5,657
21,250	21,300	0	2,267	4,006	4,634	0	3,043	5,028	5,657
21,300	21,350	0	2,259	3,995	4,624	0	3,043	5,028	5,657
21,350	21,400	0	2,251	3,984	4,613	0	3,043	5,028	5,657
21,400	21,450	0	2,243	3,974	4,602	0	3,043	5,028	5,657
21,450	21,500	0	2,235	3,963	4,592	0	3,034	5,016	5,645
21,500	21,550	0	2,227	3,953	4,581	0	3,026	5,006	5,634
21,550	21,600	0	2,219	3,942	4,571	0	3,018	4,995	5,624
21,600	21,650	0	2,211	3,932	4,560	0	3,010	4,985	5,613
21,650	21,700	0	2,203	3,921	4,550	0	3,002	4,974	5,603
21,700	21,750	0	2,195	3,911	4,539	0	2,994	4,964	5,592
21,750	21,800	0	2,187	3,900	4,529	0	2,986	4,953	5,582
21,800	21,850	0	2,179	3,890	4,518	0	2,978	4,943	5,571
21,850	21,900	0	2,171	3,879	4,508	0	2,970	4,932	5,561
21,900	21,950	0	2,163	3,869	4,497	0	2,962	4,922	5,550
21,950	22,000	0	2,155	3,858	4,487	0	2,954	4,911	5,540
22,000	22,050	0	2,147	3,848	4,476	0	2,946	4,901	5,529
22,050	22,100	0	2,139	3,837	4,466	0	2,938	4,890	5,519
22,100	22,150	0	2,131	3,827	4,455	0	2,930	4,880	5,508
22,150	22,200	0	2,123	3,816	4,444	0	2,922	4,869	5,497
22,200	22,250	0	2,115	3,805	4,434	0	2,914	4,858	5,487
22,250	22,300	0	2,107	3,795	4,423	0	2,906	4,848	5,476
22,300	22,350	0	2,099	3,784	4,413	0	2,898	4,837	5,466
22,350	22,400	0	2,091	3,774	4,402	0	2,890	4,827	5,455
22,400	22,450	0	2,083	3,763	4,392	0	2,882	4,816	5,445
22,450	22,500	0	2,075	3,753	4,381	0	2,874	4,806	5,434
22,500	22,550	0	2,067	3,742	4,371	0	2,866	4,795	5,424
22,550	22,600	0	2,059	3,732	4,360	0	2,858	4,785	5,413
22,600	22,650	0	2,051	3,721	4,350	0	2,850	4,774	5,403
22,650	22,700	0	2,043	3,711	4,339	0	2,842	4,764	5,392
22,700	22,750	0	2,035	3,700	4,329	0	2,834	4,753	5,382
22,750	22,800	0	2,027	3,690	4,318	0	2,826	4,743	5,371
22,800	22,850	0	2,019	3,679	4,308	0	2,818	4,732	5,361
22,850	22,900	0	2,011	3,669	4,297	0	2,810	4,722	5,350
22,900	22,950	0	2,004	3,658	4,287	0	2,803	4,711	5,340
22,950	23,000	0	1,996	3,648	4,276	0	2,795	4,701	5,329
23,000	23,050	0	1,988	3,637	4,265	0	2,787	4,690	5,318
23,050	23,100	0	1,980	3,626	4,255	0	2,779	4,679	5,308
23,100	23,150	0	1,972	3,616	4,244	0	2,771	4,669	5,297
23,150	23,200	0	1,964	3,605	4,234	0	2,763	4,658	5,287
23,200	23,250	0	1,956	3,595	4,223	0	2,755	4,648	5,276
23,250	23,300	0	1,948	3,584	4,213	0	2,747	4,637	5,266
23,300	23,350	0	1,940	3,574	4,202	0	2,739	4,627	5,255
23,350	23,400	0	1,932	3,563	4,192	0	2,731	4,616	5,245
23,400	23,450	0	1,924	3,553	4,181	0	2,723	4,606	5,234
23,450	23,500	0	1,916	3,542	4,171	0	2,715	4,595	5,224
23,500	23,550	0	1,908	3,532	4,160	0	2,707	4,585	5,213
23,550	23,600	0	1,900	3,521	4,150	0	2,699	4,574	5,203
23,600	23,650	0	1,892	3,511	4,139	0	2,691	4,564	5,192
23,650	23,700	0	1,884	3,500	4,129	0	2,683	4,553	5,182
23,700	23,750	0	1,876	3,490	4,118	0	2,675	4,543	5,171
23,750	23,800	0	1,868	3,479	4,108	0	2,667	4,532	5,161
23,800	23,850	0	1,860	3,469	4,097	0	2,659	4,522	5,150
23,850	23,900	0	1,852	3,458	4,086	0	2,651	4,511	5,139
23,900	23,950	0	1,844	3,447	4,076	0	2,643	4,500	5,129
23,950	24,000	0	1,836	3,437	4,065	0	2,635	4,490	5,118
24,000	24,050	0	1,828	3,426	4,055	0	2,627	4,479	5,108
24,050	24,100	0	1,820	3,416	4,044	0	2,619	4,469	5,097
24,100	24,150	0	1,812	3,405	4,034	0	2,611	4,458	5,087
24,150	24,200	0	1,804	3,395	4,023	0	2,603	4,448	5,076
24,200	24,250	0	1,796	3,384	4,013	0	2,595	4,437	5,066
24,250	24,300	0	1,788	3,374	4,002	0	2,587	4,427	5,055
24,300	24,350	0	1,780	3,363	3,992	0	2,579	4,416	5,045
24,350	24,400	0	1,772	3,353	3,981	0	2,571	4,406	5,034
24,400	24,450	0	1,764	3,342	3,971	0	2,563	4,395	5,024
24,450	24,500	0	1,756	3,332	3,960	0	2,555	4,385	5,013
24,500	24,550	0	1,748	3,321	3,950	0	2,547	4,374	5,003
24,550	24,600	0	1,740	3,311	3,939	0	2,539	4,364	4,992
24,600	24,650	0	1,732	3,300	3,929	0	2,531	4,353	4,982
24,650	24,700	0	1,724	3,289	3,918	0	2,523	4,342	4,971
24,700	24,750	0	1,716	3,279	3,907	0	2,515	4,332	4,960
24,750	24,800	0	1,708	3,268	3,897	0	2,507	4,321	4,950
24,800	24,850	0	1,700	3,258	3,886	0	2,499	4,311	4,939
24,850	24,900	0	1,692	3,247	3,876	0	2,491	4,300	4,929
24,900	24,950	0	1,684	3,237	3,865	0	2,483	4,290	4,918
24,950	25,000	0	1,676	3,226	3,855	0	2,475	4,279	4,908
25,000	25,050	0	1,668	3,216	3,844	0	2,467	4,269	4,897
25,050	25,100	0	1,660	3,205	3,834	0	2,459	4,258	4,887
25,100	25,150	0	1,652	3,195	3,823	0	2,451	4,248	4,876
25,150	25,200	0	1,644	3,184	3,813	0	2,443	4,237	4,866
25,200	25,250	0	1,636	3,174	3,802	0	2,435	4,227	4,855
25,250	25,300	0	1,628	3,163	3,792	0	2,427	4,216	4,845
25,300	25,350	0	1,620	3,153	3,781	0	2,419	4,206	4,834
25,350	25,400	0	1,612	3,142	3,771	0	2,411	4,195	4,824
25,400	25,450	0	1,604	3,132	3,760	0	2,403	4,185	4,813
25,450	25,500	0	1,596	3,121	3,750	0	2,395	4,174	4,803
25,500	25,550	0	1,588	3,110	3,739	0	2,387	4,163	4,792
25,550	25,600	0	1,580	3,100	3,728	0	2,379	4,153	4,781
25,600	25,650	0	1,572	3,089	3,718	0	2,371	4,142	4,771
25,650	25,700	0	1,564	3,079	3,707	0	2,363	4,132	4,760
25,700	25,750	0	1,556	3,068	3,697	0	2,355	4,121	4,750
25,750	25,800	0	1,548	3,058	3,686	0	2,347	4,111	4,739
25,800	25,850	0	1,540	3,047	3,676	0	2,339	4,100	4,729
25,850	25,900	0	1,532	3,037	3,665	0	2,331	4,090	4,718
25,900	25,950	0	1,524	3,026	3,655	0	2,323	4,079	4,708
25,950	26,000	0	1,516	3,016	3,644	0	2,315	4,069	4,697
26,000	26,050	0	1,508	3,005	3,634	0	2,307	4,058	4,687
26,050	26,100	0	1,500	2,995	3,623	0	2,299	4,048	4,676
26,100	26,150	0	1,492	2,984	3,613	0	2,291	4,037	4,666
26,150	26,200	0	1,484	2,974	3,602	0	2,283	4,027	4,655
26,200	26,250	0	1,476	2,963	3,592	0	2,275	4,016	4,645
26,250	26,300	0	1,468	2,953	3,581	0	2,267	4,006	4,634
26,300	26,350	0	1,460	2,942	3,571	0	2,259	3,995	4,624
26,350	26,400	0	1,452	2,931	3,560	0	2,251	3,984	4,613
26,400	26,450	0	1,444	2,921	3,549	0	2,243	3,974	4,602
26,450	26,500	0	1,436	2,910	3,539	0	2,235	3,963	4,592
26,500	26,550	0	1,428	2,900	3,528	0	2,227	3,953	4,581
26,550	26,600	0	1,420	2,889	3,518	0	2,219	3,942	4,571
26,600	26,650	0	1,412	2,879	3,507	0	2,211	3,932	4,560
26,650	26,700	0	1,404	2,868	3,497	0	2,203	3,921	4,550
26,700	26,750	0	1,396	2,858	3,486	0	2,195	3,911	4,539
26,750	26,800	0	1,388	2,847	3,476	0	2,187	3,900	4,529
26,800	26,850	0	1,380	2,837	3,465	0	2,179	3,890	4,518
26,850	26,900	0	1,372	2,826	3,455	0	2,171	3,879	4,508
26,900	26,950	0	1,364	2,816	3,444	0	2,163	3,869	4,497
26,950	27,000	0	1,356	2,805	3,434	0	2,155	3,858	4,487
27,000	27,050	0	1,348	2,795	3,423	0	2,147	3,848	4,476
27,050	27,100	0	1,340	2,784	3,413	0	2,139	3,837	4,466
27,100	27,150	0	1,332	2,774	3,402	0	2,131	3,827	4,455
27,150	27,200	0	1,324	2,763	3,391	0	2,123	3,816	4,444
27,200	27,250	0	1,316	2,752	3,381	0	2,115	3,805	4,434
27,250	27,300	0	1,308	2,742	3,370	0	2,107	3,795	4,423
27,300	27,350	0	1,300	2,731	3,360	0	2,099	3,784	4,413
27,350	27,400	0	1,292	2,721	3,349	0	2,091	3,774	4,402
27,400	27,450	0	1,284	2,710	3,339	0	2,083	3,763	4,392
27,450	27,500	0	1,276	2,700	3,328	0	2,075	3,753	4,381
27,500	27,550	0	1,268	2,689	3,318	0	2,067	3,742	4,371
27,550	27,600	0	1,260	2,679	3,307	0	2,059	3,732	4,360
27,600	27,650	0	1,252	2,668	3,297	0	2,051	3,721	4,350
27,650	27,700	0	1,244	2,658	3,286	0	2,043	3,711	4,339
27,700	27,750	0	1,236	2,647	3,276	0	2,035	3,700	4,329
27,750	27,800	0	1,228	2,637	3,265	0	2,027	3,690	4,318
27,800	27,850	0	1,220	2,626	3,255	0	2,019	3,679	4,308
27,850	27,900	0	1,212	2,616	3,244	0	2,011	3,669	4,297
27,900	27,950	0	1,205	2,605	3,234	0	2,004	3,658	4,287
27,950	28,000	0	1,197	2,595	3,223	0	1,996	3,648	4,276
28,000	28,050	0	1,189	2,584	3,212	0	1,988	3,637	4,265
28,050	28,100	0	1,181	2,573	3,202	0	1,980	3,626	4,255
28,100	28,150	0	1,173	2,563	3,191	0	1,972	3,616	4,244
28,150	28,200	0	1,165	2,552	3,181	0	1,964	3,605	4,234
28,200	28,250	0	1,157	2,542	3,170	0	1,956	3,595	4,223
28,250	28,300	0	1,149	2,531	3,160	0	1,948	3,584	4,213
28,300	28,350	0	1,141	2,521	3,149	0	1,940	3,574	4,202
28,350	28,400	0	1,133	2,510	3,139	0	1,932	3,563	4,192
28,400	28,450	0	1,125	2,500	3,128	0	1,924	3,553	4,181
28,450	28,500	0	1,117	2,489	3,118	0	1,916	3,542	4,171
28,500	28,550	0	1,109	2,479	3,107	0	1,908	3,532	4,160
28,550	28,600	0	1,101	2,468	3,097	0	1,900	3,521	4,150
28,600	28,650	0	1,093	2,458	3,086	0	1,892	3,511	4,139
28,650	28,700	0	1,085	2,447	3,076	0	1,884	3,500	4,129
28,700	28,750	0	1,077	2,437	3,065	0	1,876	3,490	4,118
28,750	28,800	0	1,069	2,426	3,055	0	1,868	3,479	4,108
28,800	28,850	0	1,061	2,416	3,044	0	1,860	3,469	4,097
28,850	28,900	0	1,053	2,405	3,033	0	1,852	3,458	4,086
28,900	28,950	0	1,045	2,394	3,023	0	1,844	3,447	4,076
28,950	29,000	0	1,037	2,384	3,012	0	1,836	3,437	4,065
29,000	29,050	0	1,029	2,373	3,002	0	1,828	3,426	4,055
29,050	29,100	0	1,021	2,363	2,991	0	1,820	3,416	4,044
29,100	29,150	0	1,013	2,352	2,981	0	1,812	3,405	4,034
29,150	29,200	0	1,005	2,342	2,970	0	1,804	3,395	4,023
29,200	29,250	0	997	2,331	2,960	0	1,796	3,384	4,013
29,250	29,300	0	989	2,321	2,949	0	1,788	3,374	4,002
29,300	29,350	0	981	2,310	2,939	0	1,780	3,363	3,992
29,350	29,400	0	973	2,300	2,928	0	1,772	3,353	3,981
29,400	29,450	0	965	2,289	2,918	0	1,764	3,342	3,971
29,450	29,500	0	957	2,279	2,907	0	1,756	3,332	3,960
29,500	29,550	0	949	2,268	2,897	0	1,748	3,321	3,950
29,550	29,600	0	941	2,258	2,886	0	1,740	3,311	3,939
29,600	29,650	0	933	2,247	2,876	0	1,732	3,300	3,929
29,650	29,700	0	925	2,236	2,865	0	1,724	3,289	3,918
29,700	29,750	0	917	2,226	2,854	0	1,716	3,279	3,907
29,750	29,800	0	909	2,215	2,844	0	1,708	3,268	3,897
29,800	29,850	0	901	2,205	2,833	0	1,700	3,258	3,886
29,850	29,900	0	893	2,194	2,823	0	1,692	3,247	3,876
29,900	29,950	0	885	2,184	2,812	0	1,684	3,237	3,865
29,950	30,000	0	877	2,173	2,802	0	1,676	3,226	3,855
30,000	30,050	0	869	2,163	2,791	0	1,668	3,216	3,844
30,050	30,100	0	861	2,152	2,781	0	1,660	3,205	3,834
30,100	30,150	0	853	2,142	2,770	0	1,652	3,195	3,823
30,150	30,200	0	845	2,131	2,760	0	1,644	3,184	3,813
30,200	30,250	0	837	2,121	2,749	0	1,636	3,174	3,802
30,250	30,300	0	829	2,110	2,739	0	1,628	3,163	3,792
30,300	30,350	0	821	2,100	2,728	0	1,620	3,153	3,781
30,350	30,400	0	813	2,089	2,718	0	1,612	3,142	3,771
30,400	30,450	0	805	2,079	2,707	0	1,604	3,132	3,760
30,450	30,500	0	797	2,068	2,697	0	1,596	3,121	3,750
30,500	30,550	0	789	2,057	2,686	0	1,588	3,110	3,739
30,550	30,600	0	781	2,047	2,675	0	1,580	3,100	3,728
30,600	30,650	0	773	2,036	2,665	0	1,572	3,089	3,718
30,650	30,700	0	765	2,026	2,654	0	1,564	3,079	3,707
30,700	30,750	0	757	2,015	2,644	0	1,556	3,068	3,697
30,750	30,800	0	749	2,005	2,633	0	1,548	3,058	3,686
30,800	30,850	0	741	1,994	2,623	0	1,540	3,047	3,676
30,850	30,900	0	733	1,984	2,612	0	1,532	3,037	3,665
30,900	30,950	0	725	1,973	2,602	0	1,524	3,026	3,655
30,950	31,000	0	717	1,963	2,591	0	1,516	3,016	3,644
31,000	31,050	0	709	1,952	2,581	0	1,508	3,005	3,634
31,050	31,100	0	701	1,942	2,570	0	1,500	2,995	3,623
31,100	31,150	0	693	1,931	2,560	0	1,492	2,984	3,613
31,150	31,200	0	685	1,921	2,549	0	1,484	2,974	3,602
31,200	31,250	0	677	1,910	2,539	0	1,476	2,963	3,592
31,250	31,300	0	669	1,900	2,528	0	1,468	2,953	3,581
31,300	31,350	0	661	1,889	2,518	0	1,460	2,942	3,571
31,350	31,400	0	653	1,878	2,507	0	1,452	2,931	3,560
31,400	31,450	0	645	1,868	2,496	0	1,444	2,921	3,549
31,450	31,500	0	637	1,857	2,486	0	1,436	2,910	3,539
31,500	31,550	0	629	1,847	2,475	0	1,428	2,900	3,528
31,550	31,600	0	621	1,836	2,465	0	1,420	2,889	3,518
31,600	31,650	0	613	1,826	2,454	0	1,412	2,879	3,507
31,650	31,700	0	605	1,815	2,444	0	1,404	2,868	3,497
31,700	31,750	0	597	1,805	2,433	0	1,396	2,858	3,486
31,750	31,800	0	589	1,794	2,423	0	1,388	2,847	3,476
31,800	31,850	0	581	1,784	2,412	0	1,380	2,837	3,465
31,850	31,900	0	573	1,773	2,402	0	1,372	2,826	3,455
31,900	31,950	0	565	1,763	2,391	0	1,364	2,816	3,444
31,950	32,000	0	557	1,752	2,381	0	1,356	2,805	3,434
32,000	32,050	0	549	1,742	2,370	0	1,348	2,795	3,423
32,050	32,100	0	541	1,731	2,360	0	1,340	2,784	3,413
32,100	32,150	0	533	1,721	2,349	0	1,332	2,774	3,402
32,150	32,200	0	525	1,710	2,338	0	1,324	2,763	3,391
32,200	32,250	0	517	1,699	2,328	0	1,316	2,752	3,381
32,250	32,300	0	509	1,689	2,317	0	1,308	2,742	3,370
32,300	32,350	0	501	1,678	2,307	0	1,300	2,731	3,360
32,350	32,400	0	493	1,668	2,296	0	1,292	2,721	3,349
32,400	32,450	0	485	1,657	2,286	0	1,284	2,710	3,339
32,450	32,500	0	477	1,647	2,275	0	1,276	2,700	3,328
32,500	32,550	0	469	1,636	2,265	0	1,268	2,689	3,318
32,550	32,600	0	461	1,626	2,254	0	1,260	2,679	3,307
32,600	32,650	0	453	1,615	2,244	0	1,252	2,668	3,297
32,650	32,700	0	445	1,605	2,233	0	1,244	2,658	3,286
32,700	32,750	0	437	1,594	2,223	0	1,236	2,647	3,276
32,750	32,800	0	429	1,584	2,212	0	1,228	2,637	3,265
32,800	32,850	0	421	1,573	2,202	0	1,220	2,626	3,255
32,850	32,900	0	413	1,563	2,191	0	1,212	2,616	3,244
32,900	32,950	0	406	1,552	2,181	0	1,205	2,605	3,234
32,950	33,000	0	398	1,542	2,170	0	1,197	2,595	3,223
33,000	33,050	0	390	1,531	2,159	0	1,189	2,584	3,212
33,050	33,100	0	382	1,520	2,149	0	1,181	2,573	3,202
33,100	33,150	0	374	1,510	2,138	0	1,173	2,563	3,191
33,150	33,200	0	366	1,499	2,128	0	1,165	2,552	3,181
33,200	33,250	0	358	1,489	2,117	0	1,157	2,542	3,170
33,250	33,300	0	350	1,478	2,107	0	1,149	2,531	3,160
33,300	33,350	0	342	1,468	2,096	0	1,141	2,521	3,149
33,350	33,400	0	334	1,457	2,086	0	1,133	2,510	3,139
33,400	33,450	0	326	1,447	2,075	0	1,125	2,500	3,128
33,450	33,500	0	318	1,436	2,065	0	1,117	2,489	3,118
33,500	33,550	0	310	1,426	2,054	0	1,109	2,479	3,107
33,550	33,600	0	302	1,415	2,044	0	1,101	2,468	3,097
33,600	33,650	0	294	1,405	2,033	0	1,093	2,458	3,086
33,650	33,700	0	286	1,394	2,023	0	1,085	2,447	3,076
33,700	33,750	0	278	1,384	2,012	0	1,077	2,437	3,065
33,750	33,800	0	270	1,373	2,002	0	1,069	2,426	3,055
33,800	33,850	0	262	1,363	1,991	0	1,061	2,416	3,044
33,850	33,900	0	254	1,352	1,980	0	1,053	2,405	3,033
33,900	33,950	0	246	1,341	1,970	0	1,045	2,394	3,023
33,950	34,000	0	238	1,331	1,959	0	1,037	2,384	3,012
34,000	34,050	0	230	1,320	1,949	0	1,029	2,373	3,002
34,050	34,100	0	222	1,310	1,938	0	1,021	2,363	2,991
34,100	34,150	0	214	1,299	1,928	0	1,013	2,352	2,981
34,150	34,200	0	206	1,289	1,917	0	1,005	2,342	2,970
34,200	34,250	0	198	1,278	1,907	0	997	2,331	2,960
34,250	34,300	0	190	1,268	1,896	0	989	2,321	2,949
34,300	34,350	0	182	1,257	1,886	0	981	2,310	2,939
34,350	34,400	0	174	1,247	1,875	0	973	2,300	2,928
34,400	34,450	0	166	1,236	1,865	0	965	2,289	2,918
34,450	34,500	0	158	1,226	1,854	0	957	2,279	2,907
34,500	34,550	0	150	1,215	1,844	0	949	2,268	2,897
34,550	34,600	0	142	1,205	1,833	0	941	2,258	2,886
34,600	34,650	0	134	1,194	1,823	0	933	2,247	2,876
34,650	34,700	0	126	1,183	1,812	0	925	2,236	2,865
34,700	34,750	0	118	1,173	1,801	0	917	2,226	2,854
34,750	34,800	0	110	1,162	1,791	0	909	2,215	2,844
34,800	34,850	0	102	1,152	1,780	0	901	2,205	2,833
34,850	34,900	0	94	1,141	1,770	0	893	2,194	2,823
34,900	34,950	0	86	1,131	1,759	0	885	2,184	2,812
34,950	35,000	0	78	1,120	1,749	0	877	2,173	2,802
35,000	35,050	0	70	1,110	1,738	0	869	2,163	2,791
35,050	35,100	0	62	1,099	1,728	0	861	2,152	2,781
35,100	35,150	0	54	1,089	1,717	0	853	2,142	2,770
35,150	35,200	0	46	1,078	1,707	0	845	2,131	2,760
35,200	35,250	0	38	1,068	1,696	0	837	2,121	2,749
35,250	35,300	0	30	1,057	1,686	0	829	2,110	2,739
35,300	35,350	0	22	1,047	1,675	0	821	2,100	2,728
35,350	35,400	0	14	1,036	1,665	0	813	2,089	2,718
35,400	35,450	0	6	1,026	1,654	0	805	2,079	2,707
35,450	35,500	0	* *If the amount you are looking up from the worksheet is at least $35,450 but less than $35,463, your credit is $1. Otherwise, you cannot take the credit.	1,015	1,644	0	797	2,068	2,697
35,500	35,550	0	0	1,004	1,633	0	789	2,057	2,686
35,550	35,600	0	0	994	1,622	0	781	2,047	2,675
35,600	35,650	0	0	983	1,612	0	773	2,036	2,665
35,650	35,700	0	0	973	1,601	0	765	2,026	2,654
35,700	35,750	0	0	962	1,591	0	757	2,015	2,644
35,750	35,800	0	0	952	1,580	0	749	2,005	2,633
35,800	35,850	0	0	941	1,570	0	741	1,994	2,623
35,850	35,900	0	0	931	1,559	0	733	1,984	2,612
35,900	35,950	0	0	920	1,549	0	725	1,973	2,602
35,950	36,000	0	0	910	1,538	0	717	1,963	2,591
36,000	36,050	0	0	899	1,528	0	709	1,952	2,581
36,050	36,100	0	0	889	1,517	0	701	1,942	2,570
36,100	36,150	0	0	878	1,507	0	693	1,931	2,560
36,150	36,200	0	0	868	1,496	0	685	1,921	2,549
36,200	36,250	0	0	857	1,486	0	677	1,910	2,539
36,250	36,300	0	0	847	1,475	0	669	1,900	2,528
36,300	36,350	0	0	836	1,465	0	661	1,889	2,518
36,350	36,400	0	0	825	1,454	0	653	1,878	2,507
36,400	36,450	0	0	815	1,443	0	645	1,868	2,496
36,450	36,500	0	0	804	1,433	0	637	1,857	2,486
36,500	36,550	0	0	794	1,422	0	629	1,847	2,475
36,550	36,600	0	0	783	1,412	0	621	1,836	2,465
36,600	36,650	0	0	773	1,401	0	613	1,826	2,454
36,650	36,700	0	0	762	1,391	0	605	1,815	2,444
36,700	36,750	0	0	752	1,380	0	597	1,805	2,433
36,750	36,800	0	0	741	1,370	0	589	1,794	2,423
36,800	36,850	0	0	731	1,359	0	581	1,784	2,412
36,850	36,900	0	0	720	1,349	0	573	1,773	2,402
36,900	36,950	0	0	710	1,338	0	565	1,763	2,391
36,950	37,000	0	0	699	1,328	0	557	1,752	2,381
37,000	37,050	0	0	689	1,317	0	549	1,742	2,370
37,050	37,100	0	0	678	1,307	0	541	1,731	2,360
37,100	37,150	0	0	668	1,296	0	533	1,721	2,349
37,150	37,200	0	0	657	1,285	0	525	1,710	2,338
37,200	37,250	0	0	646	1,275	0	517	1,699	2,328
37,250	37,300	0	0	636	1,264	0	509	1,689	2,317
37,300	37,350	0	0	625	1,254	0	501	1,678	2,307
37,350	37,400	0	0	615	1,243	0	493	1,668	2,296
37,400	37,450	0	0	604	1,233	0	485	1,657	2,286
37,450	37,500	0	0	594	1,222	0	477	1,647	2,275
37,500	37,550	0	0	583	1,212	0	469	1,636	2,265
37,550	37,600	0	0	573	1,201	0	461	1,626	2,254
37,600	37,650	0	0	562	1,191	0	453	1,615	2,244
37,650	37,700	0	0	552	1,180	0	445	1,605	2,233
37,700	37,750	0	0	541	1,170	0	437	1,594	2,223
37,750	37,800	0	0	531	1,159	0	429	1,584	2,212
37,800	37,850	0	0	520	1,149	0	421	1,573	2,202
37,850	37,900	0	0	510	1,138	0	413	1,563	2,191
37,900	37,950	0	0	499	1,128	0	406	1,552	2,181
37,950	38,000	0	0	489	1,117	0	398	1,542	2,170
38,000	38,050	0	0	478	1,106	0	390	1,531	2,159
38,050	38,100	0	0	467	1,096	0	382	1,520	2,149
38,100	38,150	0	0	457	1,085	0	374	1,510	2,138
38,150	38,200	0	0	446	1,075	0	366	1,499	2,128
38,200	38,250	0	0	436	1,064	0	358	1,489	2,117
38,250	38,300	0	0	425	1,054	0	350	1,478	2,107
38,300	38,350	0	0	415	1,043	0	342	1,468	2,096
38,350	38,400	0	0	404	1,033	0	334	1,457	2,086
38,400	38,450	0	0	394	1,022	0	326	1,447	2,075
38,450	38,500	0	0	383	1,012	0	318	1,436	2,065
38,500	38,550	0	0	373	1,001	0	310	1,426	2,054
38,550	38,600	0	0	362	991	0	302	1,415	2,044
38,600	38,650	0	0	352	980	0	294	1,405	2,033
38,650	38,700	0	0	341	970	0	286	1,394	2,023
38,700	38,750	0	0	331	959	0	278	1,384	2,012
38,750	38,800	0	0	320	949	0	270	1,373	2,002
38,800	38,850	0	0	310	938	0	262	1,363	1,991
38,850	38,900	0	0	299	927	0	254	1,352	1,980
38,900	38,950	0	0	288	917	0	246	1,341	1,970
38,950	39,000	0	0	278	906	0	238	1,331	1,959
39,000	39,050	0	0	267	896	0	230	1,320	1,949
39,050	39,100	0	0	257	885	0	222	1,310	1,938
39,100	39,150	0	0	246	875	0	214	1,299	1,928
39,150	39,200	0	0	236	864	0	206	1,289	1,917
39,200	39,250	0	0	225	854	0	198	1,278	1,907
39,250	39,300	0	0	215	843	0	190	1,268	1,896
39,300	39,350	0	0	204	833	0	182	1,257	1,886
39,350	39,400	0	0	194	822	0	174	1,247	1,875
39,400	39,450	0	0	183	812	0	166	1,236	1,865
39,450	39,500	0	0	173	801	0	158	1,226	1,854
39,500	39,550	0	0	162	791	0	150	1,215	1,844
39,550	39,600	0	0	152	780	0	142	1,205	1,833
39,600	39,650	0	0	141	770	0	134	1,194	1,823
39,650	39,700	0	0	130	759	0	126	1,183	1,812
39,700	39,750	0	0	120	748	0	118	1,173	1,801
39,750	39,800	0	0	109	738	0	110	1,162	1,791
39,800	39,850	0	0	99	727	0	102	1,152	1,780
39,850	39,900	0	0	88	717	0	94	1,141	1,770
39,900	39,950	0	0	78	706	0	86	1,131	1,759
39,950	40,000	0	0	67	696	0	78	1,120	1,749
40,000	40,050	0	0	57	685	0	70	1,110	1,738
40,050	40,100	0	0	46	675	0	62	1,099	1,728
40,100	40,150	0	0	36	664	0	54	1,089	1,717
40,150	40,200	0	0	25	654	0	46	1,078	1,707
40,200	40,250	0	0	15	643	0	38	1,068	1,696
40,250	40,300	0	0	* *If the amount you are looking up from the worksheet is at least $40,250 but less than $40,295, your credit is $5. Otherwise, you cannot take the credit.	633	0	30	1,057	1,686
40,300	40,350	0	0	0	622	0	22	1,047	1,675
40,350	40,400	0	0	0	612	0	14	1,036	1,665
40,400	40,450	0	0	0	601	0	6	1,026	1,654
40,450	40,500	0	0	0	591	0	If the amount you are looking up from the worksheet is at least $40,450 but less than $40,463, your credit is $1. Otherwise, you cannot take the credit.	1,015	1,644
40,500	40,550	0	0	0	580	0	0	1,004	1,633
40,550	40,600	0	0	0	569	0	0	994	1,622
40,600	40,650	0	0	0	559	0	0	983	1,612
40,650	40,700	0	0	0	548	0	0	973	1,601
40,700	40,750	0	0	0	538	0	0	962	1,591
40,750	40,800	0	0	0	527	0	0	952	1,580
40,800	40,850	0	0	0	517	0	0	941	1,570
40,850	40,900	0	0	0	506	0	0	931	1,559
40,900	40,950	0	0	0	496	0	0	920	1,549
40,950	41,000	0	0	0	485	0	0	910	1,538
41,000	41,050	0	0	0	475	0	0	899	1,528
41,050	41,100	0	0	0	464	0	0	889	1,517
41,100	41,150	0	0	0	454	0	0	878	1,507
41,150	41,200	0	0	0	443	0	0	868	1,496
41,200	41,250	0	0	0	433	0	0	857	1,486
41,250	41,300	0	0	0	422	0	0	847	1,475
41,300	41,350	0	0	0	412	0	0	836	1,465
41,350	41,400	0	0	0	401	0	0	825	1,454
41,400	41,450	0	0	0	390	0	0	815	1,443
41,450	41,500	0	0	0	380	0	0	804	1,433
41,500	41,550	0	0	0	369	0	0	794	1,422
41,550	41,600	0	0	0	359	0	0	783	1,412
41,600	41,650	0	0	0	348	0	0	773	1,401
41,650	41,700	0	0	0	338	0	0	762	1,391
41,700	41,750	0	0	0	327	0	0	752	1,380
41,750	41,800	0	0	0	317	0	0	741	1,370
41,800	41,850	0	0	0	306	0	0	731	1,359
41,850	41,900	0	0	0	296	0	0	720	1,349
41,900	41,950	0	0	0	285	0	0	710	1,338
41,950	42,000	0	0	0	275	0	0	699	1,328
42,000	42,050	0	0	0	264	0	0	689	1,317
42,050	42,100	0	0	0	254	0	0	678	1,307
42,100	42,150	0	0	0	243	0	0	668	1,296
42,150	42,200	0	0	0	232	0	0	657	1,285
42,200	42,250	0	0	0	222	0	0	646	1,275
42,250	42,300	0	0	0	211	0	0	636	1,264
42,300	42,350	0	0	0	201	0	0	625	1,254
42,350	42,400	0	0	0	190	0	0	615	1,243
42,400	42,450	0	0	0	180	0	0	604	1,233
42,450	42,500	0	0	0	169	0	0	594	1,222
42,500	42,550	0	0	0	159	0	0	583	1,212
42,550	42,600	0	0	0	148	0	0	573	1,201
42,600	42,650	0	0	0	138	0	0	562	1,191
42,650	42,700	0	0	0	127	0	0	552	1,180
42,700	42,750	0	0	0	117	0	0	541	1,170
42,750	42,800	0	0	0	106	0	0	531	1,159
42,800	42,850	0	0	0	96	0	0	520	1,149
42,850	42,900	0	0	0	85	0	0	510	1,138
42,900	42,950	0	0	0	75	0	0	499	1,128
42,950	43,000	0	0	0	64	0	0	489	1,117
43,000	43,050	0	0	0	53	0	0	478	1,106
43,050	43,100	0	0	0	43	0	0	467	1,096
43,100	43,150	0	0	0	32	0	0	457	1,085
43,150	43,200	0	0	0	22	0	0	446	1,075
43,200	43,250	0	0	0	11	0	0	436	1,064
43,250	43,300	0	0	0	* *If the amount you are looking up from the worksheet is at least $43,250 but less than $43,279, your credit is $3. Otherwise, you cannot take the credit.	0	0	425	1,054
43,300	43,350	0	0	0	0	0	0	415	1,043
43,350	43,400	0	0	0	0	0	0	404	1,033
43,400	43,450	0	0	0	0	0	0	394	1,022
43,450	43,500	0	0	0	0	0	0	383	1,012
43,500	43,550	0	0	0	0	0	0	373	1,001
43,550	43,600	0	0	0	0	0	0	362	991
43,600	43,650	0	0	0	0	0	0	352	980
43,650	43,700	0	0	0	0	0	0	341	970
43,700	43,750	0	0	0	0	0	0	331	959
43,750	43,800	0	0	0	0	0	0	320	949
43,800	43,850	0	0	0	0	0	0	310	938
43,850	43,900	0	0	0	0	0	0	299	927
43,900	43,950	0	0	0	0	0	0	288	917
43,950	44,000	0	0	0	0	0	0	278	906
44,000	44,050	0	0	0	0	0	0	267	896
44,050	44,100	0	0	0	0	0	0	257	885
44,100	44,150	0	0	0	0	0	0	246	875
44,150	44,200	0	0	0	0	0	0	236	864
44,200	44,250	0	0	0	0	0	0	225	854
44,250	44,300	0	0	0	0	0	0	215	843
44,300	44,350	0	0	0	0	0	0	204	833
44,350	44,400	0	0	0	0	0	0	194	822
44,400	44,450	0	0	0	0	0	0	183	812
44,450	44,500	0	0	0	0	0	0	173	801
44,500	44,550	0	0	0	0	0	0	162	791
44,550	44,600	0	0	0	0	0	0	152	780
44,600	44,650	0	0	0	0	0	0	141	770
44,650	44,700	0	0	0	0	0	0	130	759
44,700	44,750	0	0	0	0	0	0	120	748
44,750	44,800	0	0	0	0	0	0	109	738
44,800	44,850	0	0	0	0	0	0	99	727
44,850	44,900	0	0	0	0	0	0	88	717
44,900	44,950	0	0	0	0	0	0	78	706
44,950	45,000	0	0	0	0	0	0	67	696
45,000	45,050	0	0	0	0	0	0	57	685
45,050	45,100	0	0	0	0	0	0	46	675
45,100	45,150	0	0	0	0	0	0	36	664
45,150	45,200	0	0	0	0	0	0	25	654
45,200	45,250	0	0	0	0	0	0	15	643
45,250	45,300	0	0	0	0	0	0	If the amount you are looking up from the worksheet is at least $45,250 but less than $45,295, your credit is $5. Otherwise, you cannot take the credit.	633
45,300	45,350	0	0	0	0	0	0	0	622
45,350	45,400	0	0	0	0	0	0	0	612
45,400	45,450	0	0	0	0	0	0	0	601
45,450	45,500	0	0	0	0	0	0	0	591
45,500	45,550	0	0	0	0	0	0	0	580
45,550	45,600	0	0	0	0	0	0	0	569
45,600	45,650	0	0	0	0	0	0	0	559
45,650	45,700	0	0	0	0	0	0	0	548
45,700	45,750	0	0	0	0	0	0	0	538
45,750	45,800	0	0	0	0	0	0	0	527
45,800	45,850	0	0	0	0	0	0	0	517
45,850	45,900	0	0	0	0	0	0	0	506
45,900	45,950	0	0	0	0	0	0	0	496
45,950	46,000	0	0	0	0	0	0	0	485
46,000	46,050	0	0	0	0	0	0	0	475
46,050	46,100	0	0	0	0	0	0	0	464
46,100	46,150	0	0	0	0	0	0	0	454
46,150	46,200	0	0	0	0	0	0	0	443
46,200	46,250	0	0	0	0	0	0	0	433
46,250	46,300	0	0	0	0	0	0	0	422
46,300	46,350	0	0	0	0	0	0	0	412
46,350	46,400	0	0	0	0	0	0	0	401
46,400	46,450	0	0	0	0	0	0	0	390
46,450	46,500	0	0	0	0	0	0	0	380
46,500	46,550	0	0	0	0	0	0	0	369
46,550	46,600	0	0	0	0	0	0	0	359
46,600	46,650	0	0	0	0	0	0	0	348
46,650	46,700	0	0	0	0	0	0	0	338
46,700	46,750	0	0	0	0	0	0	0	327
46,750	46,800	0	0	0	0	0	0	0	317
46,800	46,850	0	0	0	0	0	0	0	306
46,850	46,900	0	0	0	0	0	0	0	296
46,900	46,950	0	0	0	0	0	0	0	285
46,950	47,000	0	0	0	0	0	0	0	275
47,000	47,050	0	0	0	0	0	0	0	264
47,050	47,100	0	0	0	0	0	0	0	254
47,100	47,150	0	0	0	0	0	0	0	243
47,150	47,200	0	0	0	0	0	0	0	232
47,200	47,250	0	0	0	0	0	0	0	222
47,250	47,300	0	0	0	0	0	0	0	211
47,300	47,350	0	0	0	0	0	0	0	201
47,350	47,400	0	0	0	0	0	0	0	190
47,400	47,450	0	0	0	0	0	0	0	180
47,450	47,500	0	0	0	0	0	0	0	169
47,500	47,550	0	0	0	0	0	0	0	159
47,550	47,600	0	0	0	0	0	0	0	148
47,600	47,650	0	0	0	0	0	0	0	138
47,650	47,700	0	0	0	0	0	0	0	127
47,700	47,750	0	0	0	0	0	0	0	117
47,750	47,800	0	0	0	0	0	0	0	106
47,800	47,850	0	0	0	0	0	0	0	96
47,850	47,900	0	0	0	0	0	0	0	85
47,900	47,950	0	0	0	0	0	0	0	75
47,950	48,000	0	0	0	0	0	0	0	64
48,000	48,050	0	0	0	0	0	0	0	53
48,050	48,100	0	0	0	0	0	0	0	43
48,100	48,150	0	0	0	0	0	0	0	32
48,150	48,200	0	0	0	0	0	0	0	22
48,200	48,250	0	0	0	0	0	0	0	11
48,250	48,279	0	0	0	0	0	0	0	3

Line 65

Additional Child Tax Credit

What Is the Additional Child Tax Credit?

This credit is for certain people who have at least one qualifying child as defined in the instructions for line 6c on page 17. The additional child tax credit may give you a refund even if you do not owe any tax.

Two Steps To Take the Additional Child Tax Credit!

Step 1. Be sure you figured the amount, if any, of your child tax credit. See the instructions for line 51 that begin on page 42.

Step 2. Read the TIP at the end of your Child Tax Credit Worksheet. Use Form 8812 to see if you can take the additional child tax credit, but only if you meet the condition given in that TIP.

Line 66

Refundable Education Credit from Form 8863

If you meet the requirements to claim the American opportunity credit (see the instructions for line 49 on page 40), enter on line 66 the amount, if any, from Form 8863, line 16.

Line 67

First-Time Homebuyer Credit

You may be able to take this credit if you bought a main home in the United States and you (and your spouse if married) did not own any other main home during the 3-year period ending on the date you bought the home. If you constructed your main home, you are treated as having bought it on the date you first occupied it. If you bought the home after 2008 and before May 1, 2010 (before July 1, 2010, if you entered into a written binding contract before May 1, 2010), the credit generally is 10% of the purchase price of the home but is limited to $8,000 ($4,000 if married filing separately).

You also may be able to take the credit, but it is limited to $6,500 ($3,250 if married filing separately), if:

You bought a main home in the United States after November 6, 2009, and before May 1, 2010 (before July 1, 2010, if you entered into a written binding contract before May 1, 2010), and
You (and your spouse if married) owned and used the same home as your main home for any period of 5 consecutive years during the 8-year period ending on the date you bought the home described in (1) above.

No credit is allowed for homes bought after April 30, 2010 (after June 30, 2010, if you entered into a written binding contract before May 1, 2010).

You can choose to claim the credit on your 2009 return for a home you bought in 2010 that qualifies for the credit.

You generally must repay the credit if:

You dispose of the home within 36 months after buying it, or
You stop using the home as your main home during that 36-month period.

See Form 5405 for more details, including special rules for certain members of the uniformed services, members of the U.S. Foreign Service, and employees of the intelligence community on official extended duty service.

Credit claimed on 2008 return. The maximum credit was originally $7,500 ($3,750 if married filing separately). So if you made the election to claim the credit on your 2008 return for a home you bought in 2009 and you did not use the February 2009 revision of Form 5405, you now may be able to claim a larger credit (up to $8,000) on an amended 2008 return. See Amended Return on page 91.

Line 68

Amount Paid With Request for Extension To File

If you filed Form 4868 to get an automatic extension of time to file Form 1040, enter any amount you paid with that form or by electronic funds withdrawal or credit or debit card. If you paid by credit or debit card, do not include on line 68 the convenience fee you were charged. Also, include any amounts paid with Form 2350.

Line 69

Excess Social Security and Tier 1 RRTA Tax Withheld

If you, or your spouse if filing a joint return, had more than one employer for 2009 and total wages of more than $106,800, too much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $6,621.60. But if any one employer withheld more than $6,621.60, you cannot claim the excess on your return. The employer should adjust the tax for you. If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately for you and your spouse.

You cannot claim a refund for excess tier 2 RRTA tax on Form 1040. Instead, use Form 843.

For more details, see Pub. 505.

Line 70

Check the box(es) on line 70 to report any credit from Form 2439, 4136, 8801 (line 29), or 8885.

Line 72

Amount Overpaid

If line 72 is under $1, we will send a refund only on written request.

If you want to check the status of your refund, please wait at least 72 hours after IRS acknowledges receipt of your e-filed return (3 to 4 weeks after you mail a paper return) to do so. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically). See page 93 for details.

If the amount you overpaid is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income Tax Withholding and Estimated Tax Payments for 2010 on page 90.

Refund Offset

If you owe past-due federal tax, state income tax, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 72 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Financial Management Service (FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from FMS. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt.

Injured Spouse

If you file a joint return and your spouse has not paid past-due federal tax, state income tax, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the overpayment on line 72 may be used (offset) to pay the past-due amount. But your part of the overpayment may be refunded to you if certain conditions apply and you complete Form 8379. For details, use TeleTax topic 203 (see page 93) or see Form 8379.

Lines 73a Through 73d

Fast Refunds! Choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs on this page.

Why Use Direct Deposit?

You get your refund faster by direct deposit than you do by check.
Payment is more secure. There is no check that can get lost or stolen.
It is more convenient. You do not have to make a trip to the bank to deposit your check.
It saves tax dollars. It costs the government less to refund by direct deposit.

If you want us to directly deposit the amount shown on line 73a to your checking or savings account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:

Check the box on line 73a and attach Form 8888 if you want to split the direct deposit of your refund among two or three accounts, or
Complete lines 73b through 73d if you want your refund deposited to only one account.

Otherwise, we will send you a check.

If you do not want your refund directly deposited to your account, do not check the box on line 73a. Draw a line through the boxes on lines 73b and 73d.

The IRS is not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted. Do not use the routing number on a deposit slip if it is different from the routing number on your checks.

If you file a joint return and check the box on line 73a and attach Form 8888 or fill in lines 73b through 73d, your spouse may get at least part of the refund.

If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

TreasuryDirect®. You can request a deposit of your refund to a TreasuryDirect® online account to buy U.S. Treasury marketable securities and savings bonds. For more information, go to www.treasurydirect.gov.

U.S. Series I Savings Bonds. You can use your refund to buy up to $5,000 in U.S. Series I Savings Bonds. The amount you request must be a multiple of $50. You do not need a TreasuryDirect® account to do this. See the Form 8888 instructions for details.

Line 73a

You cannot file Form 8888 and split your refund among two or three accounts if Form 8379 is filed with your return.

Line 73b

The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected and a check will be sent instead. On the sample check below, the routing number is 250250025. Bob and Jennifer Maple would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.

Ask your financial institution for the correct routing number to enter on line 73b if:

Your deposit is to a savings account that does not allow you to write checks, or
Your checks state they are payable through a financial institution different from the one at which you have your checking account.

Line 73c

Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the “Checking” or “Savings” box. You must check the correct box to ensure your deposit is accepted. For a TreasuryDirect® online account, check the “Savings” box.

Line 73d

The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check below, the account number is 20202086. Do not include the check number.

You cannot request a deposit of your refund to an account that is not in your name (such as your tax preparer's own account).

Some financial institutions will not allow a joint refund to be deposited to an individual account. If the direct deposit is rejected, a check will be sent instead. The IRS is not responsible if a financial institution rejects a direct deposit.

Please click here for the text description of the image.

Sample Check-Lines 73b Through 73d

Individual Retirement Arrangement (IRA)

You can have your refund directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee of your account of the year to which the deposit is to be applied unless the trustee will not accept a deposit for 2009. If you do not, the trustee can assume the deposit is for the year during which you are filing the return. For example, if you file your 2009 return during 2010 and do not notify the trustee in advance, the trustee can assume the deposit to your IRA is for 2010. If you designate your deposit to be for 2009, you must verify that the deposit was actually made to the account by the due date of the return (without regard to extensions). If the deposit is not made by that date, the deposit is not an IRA contribution for 2009. In that case, you must file an amended 2009 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.

You and your spouse, if filing jointly, each may be able to contribute up to $5,000 ($6,000 if age 50 or older at the end of 2009) to a traditional IRA or Roth IRA for 2009. The limit for 2010 is also $5,000 ($6,000 if age 50 or older at the end of 2010). A higher limit may apply for 2009 if you were a participant in a 401(k) plan and your employer was in bankruptcy in an earlier year. You may owe a penalty if your contributions exceed these limits.

For more information on IRAs, see Pub. 590.

Line 74

Applied to Your 2010 Estimated Tax

Enter on line 74 the amount, if any, of the overpayment on line 72 you want applied to your 2010 estimated tax. We will apply this amount to your account unless you attach a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the attached statement.

This election to apply part or all of the amount overpaid to your 2010 estimated tax cannot be changed later.

IRS e-file offers you the electronic payment option of electronic funds withdrawal (EFW). EFW can be used to pay your current year balance due and can be used to make up to four estimated tax payments. If you are filing early, you can schedule your payment for withdrawal from your account on a future date, up to and including April 15, 2010. If you file your return after April 15, 2010, you can include interest and penalty in your payment. Visit www.irs.gov and enter “e-pay” in the search box for details.

You can also pay using EFTPS, a free tax payment system that allows you to make payments online or by phone. For more information or details on enrolling, visit www.eftps.gov or call Customer Service at 1-800-316-6541. TTY/TDD help is available by calling 1-800-733-4829.

Line 75

Amount You Owe

To save interest and penalties, pay your taxes in full by April 15, 2010. You do not have to pay if line 75 is under $1.

Include any estimated tax penalty from line 76 in the amount you enter on line 75.

You can pay by check, money order, or credit or debit card. Do not include any estimated tax payment for 2010 in this payment. Instead, make the estimated tax payment separately.

To pay by check or money order. Make your check or money order payable to the “United States Treasury” for the full amount due. Do not send cash. Do not attach the payment to your return. Write “2009 Form 1040” and your name, address, daytime phone number, and social security number (SSN) on your payment. If you are filing a joint return, enter the SSN shown first on your tax return.

To help process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter “$ XXX–” or
“$ XXX”).

Then, complete Form 1040-V following the instructions on that form and enclose it in the envelope with your tax return and payment. Although you do not have to use Form 1040-V, doing so allows us to process your payment more accurately and efficiently.

To pay by credit or debit card. To pay by credit or debit card, call toll-free or visit the website of one of the service providers listed below and follow the instructions. A convenience fee will be charged by the service provider. This fee is deductible as a miscellaneous itemized deduction subject to the 2% of AGI limit on your 2010 income tax return. Fees may vary among the providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You can also find out what the fee will be by calling the provider's toll-free automated customer service number or visiting the provider's website shown below.

Link2Gov Corporation
1-888-PAY-1040^TM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com

RBS WorldPay, Inc.
1-888-9-PAY-TAX^TM (1-888-972-9829)
1-877-517-4881 (Customer Service)
www.payUSAtax.com

Official Payments Corporation
1-888-UPAY-TAX^TM (1-888-872-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com

You may need to (a) increase the amount of income tax withheld from your pay by filing a new Form W-4, (b) increase the tax withheld from other income by filing Form W-4P or W-4V, or (c) make estimated tax payments for 2010. See Income Tax Withholding and Estimated Tax Payments for 2010 on page 90.

What If You Cannot Pay?

If you cannot pay the full amount shown on line 75 when you file, you can ask for:

An installment agreement, or
An extension of time to pay.

Installment agreement. Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. Generally, you can have up to 60 months to pay. However, even if your request to pay in installments is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by April 15, 2010. You must also pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.

To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to www.irs.gov, click on “I Need To” and select “Set Up a Payment Plan.” If you use Form 9465, you should receive a response to your request to make installment payments within 30 days. But if you file your return after March 31, it may take us longer to reply.

Extension of time to pay. If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by April 15, 2010. An extension generally will not be granted for more than 6 months. You will be charged interest on the tax not paid by April 15, 2010. You must pay the tax before the extension runs out. If you do not, penalties may be imposed.

Line 76

Estimated Tax Penalty

You may owe this penalty if:

Line 75 is at least $1,000 and it is more than 10% of the tax shown on your return, or
You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund.

For most people, the “tax shown on your return” is the amount on your 2009 Form 1040, line 60, minus the total of any amounts shown on lines 63, 64a, 65, 66, and 67 and Forms 8828, 4137, 4136, 5329 (Parts III through VIII only), 8801 (line 29 only), 8885, and 8919. Also subtract from line 60 any tax on an excess parachute payment, any excise tax on insider stock compensation of an expatriated corporation, any uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, any look-back interest due under section 167(g) or 460(b), and any recapture of COBRA premium assistance. When figuring the amount on line 60, include household employment taxes only if line 61 is more than zero or you would owe the penalty even if you did not include those taxes. But if you entered an amount on Schedule H, line 7, include the total of that amount plus the household employment taxes on Form 1040, line 59.

Exception. You will not owe the penalty if your 2008 tax return was for a tax year of 12 full months and any of the following applies.

You had no tax shown on your 2008 return and you were a U.S. citizen or resident for all of 2008.
The total of lines 61, 62, and 69 on your 2009 return is at least 100% of the tax shown on your 2008 return (110% of that amount if you are not a farmer or fisherman, your adjusted gross income (AGI) shown on your 2008 return was more than $150,000 (more than $75,000 if married filing separately for 2009), and item (3) below does not apply). Your estimated tax payments for 2009 must have been made on time and for the required amount.
The total of lines 61, 62, and 69 on your 2009 return is at least 90% of the tax shown on your 2008 return, your AGI shown on your 2008 return was less than $500,000 (less than $250,000 if married filing separately for 2009), and you certify on Form 2210 (or 2210-F for farmers and fishermen) that more than 50% of the gross income on your 2008 return was from a small business. A small business is one that had an average of fewer than 500 employees for 2008. See Form 2210 (or 2210-F) and its instructions for details. Your estimated tax payments for 2009 must have been made on time and for the required amount.

For most people, the “tax shown on your 2008 return” is the amount on your 2008 Form 1040, line 61, minus the total of any amounts shown on lines 64a, 66, 69, and 70 and Forms 8828, 4137, 4136, 5329 (Parts III through VIII only), 8801 (line 30 only), 8885, and 8919. Also subtract from line 61 any tax on an excess parachute payment, any excise tax on insider stock compensation of an expatriated corporation, any uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, and any look-back interest due under section 167(g) or 460(b). When figuring the amount on line 61, include household employment taxes only if line 62 is more than zero or you would have owed the estimated tax penalty for 2008 even if you did not include those taxes. But if you entered an amount on your 2008 Schedule H, line 7, include the total of that amount plus the household employment taxes on your 2008 Form 1040, line 60.

The IRS will waive the penalty to the extent any underpayment is due to adjustments to the income tax withholding tables because of the making work pay credit. You must request a waiver by filing Form 2210 or 2210-F with your return.

Figuring the Penalty

If the Exception on this page does not apply and you choose to figure the penalty yourself, see Form 2210 (or 2210-F for farmers and fishermen) to find out if you owe the penalty. If you do, you can use the form to figure the amount.

Enter the penalty on line 76. Add the penalty to any tax due and enter the total on line 75. If you are due a refund, subtract the penalty from the overpayment you show on line 72. Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.

Because Form 2210 is complicated, you can leave line 76 blank and the IRS will figure the penalty and send you a bill. We will not charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS cannot figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.

If you want to allow your preparer, a friend, family member, or any other person you choose to discuss your 2009 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN).

If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to:

Give the IRS any information that is missing from your return,
Call the IRS for information about the processing of your return or the status of your refund or payment(s),
Receive copies of notices or transcripts related to your return, upon request, and
Respond to certain IRS notices about math errors, offsets, and return preparation.

You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947.

The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2010 tax return. This is April 15, 2011, for most people. If you wish to revoke the authorization before it ends, see Pub. 947.

Form 1040 is not considered a valid return unless you sign it. If you are filing a joint return, your spouse must also sign. If your spouse cannot sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return as a surviving spouse, see Death of a Taxpayer on page 91.

Child's Return

If your child cannot sign the return, either parent can sign the child's name in the space provided. Then, enter “By (your signature), parent for minor child.”

Daytime Phone Number

Providing your daytime phone number may help speed the processing of your return. We may have questions about items on your return, such as the earned income credit, credit for child and dependent care expenses, etc. If you answer our questions over the phone, we may be able to continue processing your return without mailing you a letter. If you are filing a joint return, you can enter either your or your spouse's daytime phone number.

Paid Preparer Must Sign Your Return

Generally, anyone you pay to prepare your return must sign it in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return.

Electronic Return Signatures!

To file your return electronically, you must sign the return electronically using a personal identification number (PIN). If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN.

Self-Select PIN. The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.

A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.

To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2008 federal income tax return, if applicable. Do not use your AGI from an amended return (Form 1040X) or a math error correction made by IRS. AGI is the amount shown on your 2008 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you do not have your 2008 income tax return, call the IRS at 1-800-829-1040 to get a free transcript of your return. (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five digit PIN you used to electronically sign your 2008 return.) You will also be prompted to enter your date of birth (DOB). Make sure your DOB is accurate and matches the information on record with the Social Security Administration by checking your annual social security statement.

You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2009.

Practitioner PIN. The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. The practitioner can provide you with details.

Form 8453. You must send in a paper Form 8453 if you are attaching or filing Form 1098-C, 2848 (for an electronic return signed by an agent), 3115, 3468 (if attachments are required), 4136 (if certificate or statement required), 5713, 8283 (if a statement is required for Section A or if Section B is completed), 8332 (or certain pages from a divorce decree or separation agreement that went into effect after 1984 and before 2009), 8858, 8864 (if certification or statement required), 8885, Schedule D-1 (Form 1040) (if you elect not to include your transactions on the electronic STCGL or LTCGL records), or Appendix A (statement by taxpayer using the procedures in Rev. Proc. 2009-20 to determine a theft loss deduction related to a fraudulent investment arrangement). This revenue procedure is found on page 749 of Internal Revenue Bulletin 2009-14 at
www.irs.gov/irb/2009-14_IRB/ar11.html.

For more details, visit
www.irs.gov/efile and click on “ Individual Taxpayers. ”

Assemble any schedules and forms behind Form 1040 in order of the “Attachment Sequence No.” shown in the upper right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. Do not attach correspondence or other items unless required to do so. Attach a copy of Forms W-2 and 2439 to the front of Form 1040. If you received a Form W-2c (a corrected Form W-2), attach a copy of your original Forms W-2 and any Forms W-2c. Also attach Forms W-2G and 1099-R to the front of Form 1040 if tax was withheld.

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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?

What if You Cannot File on Time?

Private Delivery Services

Line Instructions for Form 1040

Introduction

Name and Address

Use the Peel-Off Label

Address Change

Name Change

What if You Do Not Have a Label?

P.O. Box

Foreign Address

Death of a Taxpayer

Social Security Number (SSN)

IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens

Note.

Nonresident Alien Spouse

Presidential Election Campaign Fund

Filing Status

Line 1

Single

Line 2

Married Filing Jointly

Line 3

Married Filing Separately

Line 4

Head of Household

Adopted child.

Foster child.

Line 5

Qualifying Widow(er) With Dependent Child

Exemptions

Line 6b

Spouse

Line 6c—Dependents

Dependents and Qualifying Child for Child Tax Credit

Step 1. Do You Have a Qualifying Child?

Step 1. Is Your Qualifying Child YourDependent?

Step 1. Does Your Qualifying ChildQualify You for the Child Tax Credit?

Step 1. Is Your Qualifying Relative Your Dependent?

Definitions and Special Rules

Custodial and noncustodial parents.

Post-1984 and pre-2009 decree or agreement.

Post-2008 decree or agreement.

Example.

Income

Foreign-Source Income

Chapter 11 Bankruptcy Cases

Community Property States

Rounding Off to Whole Dollars

Line 7

Wages, Salaries, Tips, etc.

Were You a Statutory Employee?

Missing or Incorrect Form W-2?

Line 8a

Taxable Interest

Line 8b

Tax-Exempt Interest

Line 9a

Ordinary Dividends

Nondividend Distributions

Line 9b

Qualified Dividends

Example 1.

Example 2.

Example 3.

Line 10

Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

Line 11

Alimony Received

State and Local Income Tax Refund Worksheet—Line 10