Check the filing status that applies to you.

If either of the following applies, see Schedule H (Form 1040), Household Employment Taxes, and its instructions to find out if you owe these taxes.

Enter any estimated tax payments you made for 2006 including any overpayment from your 2005 return that you applied to your 2006 estimated tax. If you or your spouse paid separate estimated tax but are now filing a joint return, add the amounts you each paid and enter the total on line 6. If you and your spouse paid joint estimated tax but are now filing separate 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 2006. For an example of how to do this, see chapter 3 of Pub. 505, Tax Withholding and Estimated Tax.

If you, or your spouse if filing a joint return, had more than one employer for 2006 and total wages of more than $94,200, too much social security tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $5,840.40. But if any one employer withheld more than $5,840.40, you must ask that employer to refund the excess to you. You cannot claim it on Form 1040-SS. Figure this amount separately for you and your spouse. You must attach Form W-2AS, W-2CM, W-2GU, W-2VI, or 499R-2/W-2PR.

If, during 2006, you were a bona fide resident of Puerto Rico and an eligible trade adjustment assistance (TAA) recipient, alternative TAA recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, see Form 8885, Health Coverage Tax Credit, to figure the amount of your credit, if any.

See chapter 1 of Pub. 570 for the new bona fide residency rules.

If you were billed after February 28, 2003, and before August 1, 2006, for the U.S. telephone excise tax on long distance or bundled service, you may be able to request a credit for the tax paid. You had bundled service if your local and long distance service was provided under a plan that does not separately state the charge for local service.

You cannot request the credit if you have already received a credit or refund from your service provider. If you request the credit, you cannot ask your service provider for a credit or refund and must withdraw any request previously submitted to your provider.

You can request the standard amount or the actual amount you paid. If you believe you paid more than the standard amount, it can be to your benefit to request the actual amount. If you request the actual amount paid, you must attach Form 8913 showing the amount paid and keep records to substantiate the amount. If you were a sole proprietor, farmer, or lessor of rental real estate, you may be able to estimate your actual expenses. See Form 8913 for details.

Complete lines 12b through 12d if you want us to directly deposit the amount shown on line 12a to your checking or savings account at a U.S. bank or other U.S. financial institution (such as a mutual fund, brokerage firm, or credit union). Otherwise, we will send you a check.

If you file a joint return and check the box on line 12a and attach Form 8888, Direct Deposit of Refund to More Than One Account, or fill in lines 12b through 12d, you are appointing your spouse as an agent to receive the refund. This appointment cannot be changed later.

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

If you want to split the direct deposit of your refund among two or three accounts, check the box on line 12a and attach Form 8888. If you want your refund deposited to only one account, do not check the box on line 12a, but instead complete lines 12b through 12d.

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 sent instead.

Your check may state that it is payable through a financial institution different from the one at which you have your checking account. If so, do not use the routing number on that check. Instead, contact your financial institution for the correct routing number to enter on line 12b.

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. Do not include the check number.

You may be able to claim the additional child tax credit for 2006 if all of the following apply.

For purposes of the additional child tax credit, you must report all of your income derived from sources within Puerto Rico that is excluded from U.S. tax because you were a bona fide resident of Puerto Rico. This includes items such as wages, interest, dividends, taxable pensions and annuities, and taxable social security benefits. Also include any profit or (loss) from Part III, line 36, and Part IV, line 27. For more information on these and other types of income to include on line 1, see the Form 1040 instructions. See Pub. 570 for the rules to use in determining your Puerto Rican source income.

Generally, net earnings include your net profit from a farm or nonfarm business. If you were a partner in a partnership, see the following instructions.

If you received tips of $20 or more in any month and did not report the full amount to your employer, you must file Form 4137 (see instructions for Part I, line 5, on page 4). Disregard the references to Form 1040 shown on Form 4137. Enter on line 8b the amount from Form 4137, line 9.

You may use this method to figure your net earnings from farm self-employment if your gross farm income was $2,400 or less or your net farm profits were less than $1,733. Net farm profits are the total of the amounts from Part III, line 36, and your distributive share from farm partnerships.

There is no limit on how many years you can use this method.

Under this method, report in Part VI, line 2, two-thirds of your gross farm income, up to $1,600, as your net earnings. This method can increase or decrease your net self-employment farm earnings. You may use this method even if your farming business had a loss.

For a farm partnership, figure your share of gross income based on the partnership agreement. With guaranteed payments, your share of the partnership's gross income is your guaranteed payments plus your share of the gross income after it is reduced by all guaranteed payments made by the partnership. If you were a limited partner, include only guaranteed payments for services you actually rendered to or on behalf of the partnership.

You may be able to use this method to figure your net earnings from nonfarm self-employment if your net nonfarm profits were less than $1,733 and also less than 72.189% of your gross nonfarm income. Net nonfarm profits are the total of the amounts from Part IV, line 27, and your distributive share from other than farm partnerships.

To use this method, you also must be regularly self-employed. You meet this requirement if your actual net earnings from self-employment were $400 or more in 2 of the 3 years preceding the year you use the nonfarm optional method. The net earnings of $400 or more could be from either farm or nonfarm earnings or both. The net earnings include your distributive share of partnership income or loss subject to SE tax. Use of this method is limited to 5 years, which do not have to be consecutive.

Under this method, report in Part VI, line 4, two-thirds of your gross nonfarm income, up to $1,600, as your net earnings. But you cannot report less than your actual net earnings from nonfarm self-employment.

Figure your share of gross income from a nonfarm partnership in the same manner as a farm partnership. For details, see Farm Optional Method, above.

If you can use both methods, you can report less than your total actual net earnings from farm and nonfarm self-employment, but you cannot report less than your actual net earnings from nonfarm self-employment alone.

If you use both methods to figure net earnings from self-employment, you cannot report more than $1,600 of net earnings from self-employment.