Attention: The deadline to e-file your 2008 return was 10/15/2009, however, you can still use eSmart Tax to prepare, print and mail your 2008 return to the IRS/State for processing

Federal Form 1040A - U.S. Individual Income Tax Return Instructions

General Instructions for Form 1040A

What’s New for 2008

Economic stimulus payment. Any economic stimulus payment you received is not taxable for federal income tax purposes but reduces your recovery rebate credit.

Recovery rebate credit. This credit is figured like last year’s eco-nomic stimulus payment, except that the amounts are based on tax year 2008 instead of tax year 2007. The maximum credit is $600 ($1,200 if married filing jointly) plus $300 for each qualifying child. See the instructions for line 42 on page 53.

Withdrawal of economic stimulus payment. If your economic stimulus payment was directly deposited to a tax-favored account, and you withdraw the payment by the due date of your return (in-cluding extensions), the amount withdrawn will not be taxed and no additional tax or penalty will apply. For a Coverdell education savings account, the withdrawal can be made by the later of the above date or June 1, 2009. See the instructions for lines 11a and 11b that begin on page 24.

Alternative minimum tax (AMT) exemption amount increased. The AMT exemption amount is increased to $46,200 ($69,950 if married filing jointly or a qualifying widow(er); $34,975 if married filing separately).

IRA deduction expanded. You and your spouse, if filing jointly, each may be able to deduct up to $5,000 ($6,000 if age 50 or older at the end of the year). You may be able to take an IRA deduction if you were covered by a retirement plan and your 2008 modified adjusted gross income (AGI) is less than $63,000 ($105,000 if mar-ried filing jointly or qualifying widow(er)). If your spouse was cov-ered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2008 modified AGI is less than $169,000. See the instructions for line 17 that begin on page 29 for details and exceptions.

Standarddeduction increased by real estate taxes. Your standard deduction is increased by certain state or local real estate taxes you paid. See the instructions for line 23c on page 32.

Rollovers to Roth IRAs. You can rollover distributions from an eligible retirement plan to a Roth IRA. The rollover is not tax-free. See the instructions for lines 11a and 11b that begin on page 24 for details.

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

A child lived with you and you earned less than $38,646 ($41,646 if married filing jointly), or
A child did not live with you and you earned less than $12,880 ($15,880 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 in-creased to $2,950. See the instructions for lines 40a and 40b that begin on page 40.

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.

Personal exemption phaseout reduced. Taxpayers with adjusted gross income above a certain amount may lose part of their deduc-tion for personal exemptions. The amount by which this deduction is reduced in 2008 is only 1/2 of the amount of the reduction that otherwise would have applied in 2007.

Tax rate on qualifieddividends and capital gain distributions re-duced. The 5% tax rate on qualified dividends and capital gain dis-tributions is reduced to zero.

Tax on child’s investment income. Form 8615 is required to figure the tax for a child with investment income of more than $1,800 if the child:

Was under age 18 at the end of 2008,
Was age 18 at the end of 2008 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 2008 and did not have earned income that was more than half of the child’s support.

The election to report a child’s investment income on a parent’s return and the special rule for when a child must file Form 6251 also now apply to the children listed above.

Tax relief for Kansas disaster area. Temporary tax relief was en-acted as a result of May 4, 2007, storms and tornadoes affecting the Kansas disaster area. The tax benefits provided by this relief in-clude special rules for withdrawals and loans from IRAs and other qualified retirement plans. For more details on these and other tax benefits related to the Kansas disaster area, see Pub. 4492-A.

Tax relief for Midwestern disaster areas. Temporary tax relief was enacted as a result of severe storms, tornadoes, or flooding affecting Midwestern disaster areas after May 19, 2008, and before August 1, 2008. The tax benefits provided by this relief include the following.

An additional exemption amount if you provided housing for a person displaced by the Midwestern storms, tornadoes, or flooding.
An election to use your 2007 earned income to figure your 2008 EIC and additional child tax credit.
Special rules for time and support tests for people who were temporarily relocated because of the Midwestern storms, tornadoes, or flooding.
Special rules for withdrawals and loans from IRAs and other qualified retirement plans.

For more details on these and other tax benefits related to the Midwestern disaster areas, see Pub. 4492-B.

What’s New for 2009

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

A child lived with you and you earned less than $40,295 ($43,415 if married filing jointly), or
A child did not live with you and you earned less than $13,440 ($16,560 if married filing jointly).

IRA deduction expanded. You may be able to take an IRA deduc-tion if you were covered by a retirement plan and your 2009 modi-fied 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.

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 will have to attach Form 8332 or a similar statement signed by the custodial parent and whose only purpose is to release a claim to an exemption.

Qualifying childdefinition revised. The following changes to the definition of a qualifying child apply to years after 2008.

Your qualifying child must be younger than you.
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

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

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
Education credits.

Filing Requirements

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.

Do You Have To File?

Use Chart A, B, or C to see if you must file a return.

TIP: 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 the earned income credit, additional child tax credit, health coverage tax credit, refundable credit for prior year minimum tax, first-time homebuyer credit, or recovery rebate 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 2008 or was a full-time student under age 24 at the end of 2008. To do so, use Form 1040 and Form 8814. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 (see page 74) or see Form 8814.

A child born on January 1, 1985, is considered to be age 24 at the end of 2008. 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 dual-status alien and both of the following apply.

You were married to a U.S. citizen or resident alien at the end of 2008.
You elected to be taxed as a resident alien.

See Pub. 519 for details.

When Should You File?

File Form 1040A by April 15, 2009. If you file after this date, you may have to pay interest and penalties. See page 73.

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

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.

If you make a payment with your extension request, see the instructions for line 43 on page 53.

CAUTION: 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 folowing 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, 2009, you file Form 4868. This 4-month extension of time to file does not extend the time to pay your tax. See Form 4868.

Where Do You File?

See the back cover for filing instructions and addresses.

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, DHL Next Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00 pm, and DHL 2nd 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.

CAUTION: 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 2008 you were . . .**	THEN file a return if your gross income was at least . . .**
Single	under 65 65 or older under 65 (both spouses)	$8,950 10,300
Married filing jointly***	65 or older (one spouse) 65 or older (both spouses)	$17,900 18,950 20,000
Married filing separately (see page 15)	any age	$3,500
Head of household (see page 15)	under 65 65 or older	$11,500 12,850
Qualifying widow(er) with dependent child (see page 16)	under 65 65 or older	$14,400 15,450
* If you were born on January 1, 1944, you are considered to be age 65 at the end of 2008. 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 (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 2008 or (b) one-half of your social security benefits plus your other gross income 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 2008 (or on the date your spouse died) and your gross income was at least $3,500, 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 20 to find out if someone can claim you as a dependent.

If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, 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 $900.
Your earned income was over $5,450.
Your gross income was more than the larger of—
- $900, or
- Your earned income (up to $5,150) plus $300.

Yes. You must file a return if any of the following apply.

Your unearned income was over $2,250 ($3,600 if 65 or older and blind).
Your earned income was over $6,800 ($8,150 if 65 or older and blind).
Your gross income was more than the larger of—
- $2,250 ($3,600 if 65 or older and blind), or
- Your earned income (up to $5,150) plus $1,650 ($3,000 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 $900.
Your earned income was over $5,450.
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—
- $900, or
- Your earned income (up to $5,150) plus $300

Yes. You must file a return if any of the following apply.

Your unearned income was over $1,950 ($3,000 if 65 or older and blind).
Your earned income was over $6,500 ($7,550 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—
- $1,950 ($3,000 if 65 or older and blind), or
- Your earned income (up to $5,150) plus $1,350 ($2,400 if 65 or older and blind).

Chart C—Other Situations When You Must File

You must file a return if either of the following applies for 2008.

You received any advance earned income credit (EIC) payments from your employer. These payments are shown in Form W-2, box 9.
You owe tax from the recapture of an education credit or the alternative minimum tax. See the instructions for line 28 that begin on page 33.

You must file a return using Form 1040 if any of the following apply for 2008.

You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.
You owe write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on your group-term life insurance, or additional tax on a health savings account.
You had net earnings from self-employment of at least $400.
You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
You owe additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H (Form 1040) by itself.

Would It Help You To Itemize Deductions on Form 1040?

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

Your filing status is:	AND	Your itemized deductions are more than:*

Single Under 65 65 or older or blind 65 or older and blind		$5,450 6,800 8,150

Married filing jointly Under 65 (both spouses) • $10,900 65 or older or blind (one spouse) • 11,950 65 or older or blind (both spouses) • 13,000 65 or older and blind (one spouse) • 13,000 65 or older or blind (one spouse) and 65 or older and blind (other spouse) • 14,050 65 or older and blind (both spouses) • 15,100		$10,900 11,950 13,000 13,000 14,050 15,100

Married filing separately** Your spouse itemizes deductions • $0 Under 65 • 5,450 65 or older or blind • 6,500 65 or older and blind • 7,550		$0 5,450 6,500 7,550

Head of household Under 65 • $8,000 65 or older or blind • 9,350 65 or older and blind • 10,700		$8,000 9,350 10,700

Qualifying widow(er) with dependent child Under 65 • $10,900 65 or older or blind • 11,950 65 or older and blind • 13,000		$10,900 11,950 13,000

* If you paid real estate taxes in 2008, increase the amount in this column by the lesser of: the amount of state or local real estate taxes you paid that would be deductible on Schedule A (Form 1040), line 6, if you were itemizing deductions, or $500 ($1,000 if married filing jointly). ** If you can take an exemption for your spouse, complete the Standard Deduction Worksheet on page 33 for the amount that applies to you.

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

Where To Report Certain Items From 2008 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 1040A, line 38.


Form	Item and Box in Which It Should Appear	Where To Report
W-2	Wages, tips, other compensation (box 1)	Form 1040A, line 7
	Allocated tips (box 8)	See Tip income on page 23
	Advance EIC payment (box 9)	Form 1040A, line 36
	Dependent care benefits (box 10)	Schedule 2, Part III
	Adoption benefits (box 12, code T)	Must file Form 1040
	Employer contributions to a health savings account (box 12, code W)	Must file Form 1040 if required to file Form 8889 (see the instructions for Form 8889)
	Amount reported in box 12, code R or Z	Must file Form 1040
W-2G	Gambling winnings (box 1)	Must file Form 1040
1098	Mortgage interest (box 1) Points (box 2)	Must file Form 1040 to deduct
	Refund of overpaid interest (box 3)	See the instructions on Form 1098
	Mortgage insurance premiums (box 4)	Must file Form 1040 to deduct
1098-C	Contributions of motor vehicles, boats, and airplanes	Must file Form 1040 to deduct
1098-E	Student loan interest (box 1)	See the instructions for Form 1040A, line 18, on page 31
1098-T	Qualified tuition and related expenses (box 1)	See the instructions for Form 1040A, line 19, on page 32, or line 31, on page 37, but first see the instructions on Form 1098-T
1099-A	Acquisition or abandonment of secured property	See Pub. 4681
1099-B	Broker and barter exchange transactions	Must file Form 1040
1099-C	Canceled debt (box 2)	Must file Form 1040 if taxable (See Pub. 4681 )
1099-DIV	Total ordinary dividends (box 1a)	Form 1040A, line 9a
	Qualified dividends (box 1b)	See the instructions for Form 1040A, line 9b, on page 24
	Total capital gain distributions (box 2a)	See the instructions for Form 1040A, line 10, on page 24
	Amount reported in box 2b, 2c, or 2d	Must file Form 1040
	Nondividend distributions (box 3)	Must file Form 1040 if required to report as capital gains (see the instructions on Form 1099-DIV)
	Investment expenses (box 5)	Must file Form 1040 to deduct
	Foreign tax paid (box 6)	Must file Form 1040 to deduct or take a credit for the tax
1099-G	Unemployment compensation (box 1)	Form 1040A, line 13. But if you repaid any unemployment compensation in 2008, see the instructions for line 13 on page 27
	State or local income tax refund (box 2)	See the instructions on page 23
	Amount reported in box 5, 6, or 7	Must file Form 1040
1099-INT	Interest income (box 1)	See the instructions for Form 1040A, line 8a, on page 23
	Early withdrawal penalty (box 2)	Must file Form 1040 to deduct
	Interest on U.S. savings bonds and Treasury obligations (box 3)	See the instructions for Form 1040A, line 8a, on page 23
	Investment expenses (box 5)	Must file Form 1040 to deduct
	Foreign tax paid (box 6)	Must file Form 1040 to deduct or take a credit for the tax
	Tax-exempt interest (box 8)	Form 1040A, line 8b
	Specified private activity bond interest (box 9)	Must file Form 1040
1099-LTC	Long-term care and accelerated death benefits	Must file Form 1040 if required to file Form 8853 (see the instructions for Form 8853)
1099-MISC	Miscellaneous income	Must file Form 1040
1099-OID	Original issue discount (box 1) Other periodic interest (box 2)	See the instructions on Form 1099-OID
	Early withdrawal penalty (box 3)	Must file Form 1040 to deduct
	Original issue discount on U.S. Treasury obligations (box 6)	See the instructions on Form 1099-OID
	Investment expenses (box 7)	Must file Form 1040 to deduct
1099-PATR	Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5)	Must file Form 1040 if taxable (see the instructions on Form 1099-PATR)
	Domestic production activities deduction (box 6)	Must file Form 1040 to deduct
	Amount reported in box 7, 8, 9, or 10	Must file Form 1040
1099-Q	Qualified education program payments	Must file Form 1040
1099-R	Distributions from IRAs*	See the instructions for Form 1040A, lines 11a and 11b, that begin on page 24
	Distributions from pensions, annuities, etc.	See the instructions for Form 1040A, lines 12a and 12b, 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)	Must file Form 1040 if required to report the sale (see Pub. 523)
	Buyer's part of real estate tax (box 5)	Must file Form 1040
1099-SA	Distributions from HSAs and MSAs**	Must file Form 1040
*This includes distributions from Roth, SEP, and SIMPLE IRAs.
**This includes distributions from Archer and Medicare Advantage MSAs.

Who Can Use Form 1040A?

You can use Form 1040A if all six of the following apply.

You only had income from the following sources:
- Wages, salaries, tips.
- Interest and ordinary dividends
- Capital gain distributions.
- Taxable scholarship and fellowship grants.
- Pensions, annuities, and IRAs.
- Unemployment compensation.
- Taxable social security and railroad retirement benefits.
- Alaska Permanent Fund dividends.
The only adjustments to income you can claim are:
- Educator expenses.
- IRA deduction.
- Student loan interest deduction.
- Tuition and fees deduction.
You do not itemize deductions.
Your taxable income (line 27) is less than $100,000.
The only tax credits you can claim are:
- Child tax credit.
- Additional child tax credit.
- Education credits.
- Earned income credit.
- Credit for child and dependent care expenses.
- Credit for the elderly or the disabled.
- Retirement savings contributions credit.
- Recovery rebate credit.
You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option (see Pub. 525).

You can also use Form 1040A if you received advance earned income credit (EIC) payments, dependent care benefits, or if you owe tax from the recapture of an education credit or the alternative minimum tax.

When Must You Use Form 1040?

Check Where To Report Certain Items From 2008 Forms W-2, 1098, and 1099 beginning on page 12 to see if you must use Form . 1040. You must also use Form 1040 if any of the following apply

You received any of the following types of income:
- Income from self-employment (business or farm income).
- Certain tips you did not report to your employer. See the instructions for Form 1040A, line 7, on page 23.
- Income received as a partner in a partnership, shareholder in an S corporation, or a beneficiary of an estate or trust.
- Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract
You received or paid interest on securities transferred between interest payment dates.
You can exclude any of the following types of income:
- Foreign earned income you received as a U.S. citizen or resident alien
- Certain income received from sources in Puerto Rico if you were a bona fide resident of Puerto Rico.
- Certain income received from sources in American Samoa if you were a bona fide resident of American Samoa for all of 2008.
You have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option (see Pub. 525)
You had a financial account in a foreign country, such as a bank account or securities account. Exception. If the combined. value of the accounts was $10,000 or less during all of 2008 or if the accounts were with a U.S. military banking facility operated by a U.S. financial institution, you may file Form 1040A
You received a distribution from a foreign trust.
You owe the excise tax on insider stock compensation from an expatriated corporation.
You are reporting original issue discount (OID) in an amount more or less than the amount shown on Form 1099-OID.
You owe household employment taxes. See Schedule H (Form 1040) and its instructions to find out if you owe these taxes.
You are eligible for the health coverage tax credit. See Form 8885 for details.
You are claiming the adoption credit or received employer-provided adoption benefits. See Form 8839 for details.
You are an employee and your employer did not withhold social security and Medicare tax. See Form 8919 for details.
You had a qualified health savings account funding distribution from your IRA.
You are a debtor in a bankruptcy case filed after October 16, 2005.
You have a net disaster loss attributable to a federally declared disaster. See Form 4684 for details. You must file Form 1040 even if you are claiming the standard deduction.
You are eligible for the first-time homebuyer credit. See Form 5405 for details.

Line Instructions for Form 1040A

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.

Name and Address

Use the Peel-Off Label

Using your peel-off name and address label on the back cover of this booklet will speed the processing of your return. It also pre-vents common errors that can delay refunds or result in 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 the old address and print your new ad-dress. 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 you file your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. See page 68 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 husband’s or wife’s name on line 3 instead of below your name.

TIP: If you filed a joint return for 2007 and you are filing a joint return for 2008 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2007 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.

What if a taxpayer died? See Death of a taxpayer on page 72.

Social Security Number (SSN)

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 71 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 usually takes about 4–6 weeks to get an ITIN.

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

CAUTION: 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.

Presidential Election Campaign Fund

This fund helps pay for Presidential election campaigns. The fund reduces candidates’ dependence on large contributions from indi-viduals 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.

Filing Status

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.

TIP: 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, 2008.

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, 2008, and did not remarry before the end of 2008. 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 19.

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 2008, even if you did not live with your spouse at the end of 2008.
Your spouse died in 2008 and you did not remarry in 2008.
You were married at the end of 2008, and your spouse died in 2009 before filing a 2008 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 71.

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 nonresi-dent alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2008, 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 23.
Be sure to enter you spouse’s SSN or ITIN on Form 1040A unless your spouse does not have and is not required to have an SSN or ITIN.

TIP: 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 2008. See Married persons who live apart on this page.

Line 4

Head of Household

TIP: Special rules may apply for people who had to relocate because of 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 19.) 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 2008 and either Test 1 or Test 2 next applies.

Test 1. You paid over half the cost of keeping up a home that was the main home for all of 2008 of your parent whom you can claim as a dependent, except under a multiple support agreement (see page 22). 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:
- Your qualifying child (as defined in Step 1 on page 20) whom you claim as your dependent based on the rule for Children of divorced or separated parents that begins on page 21,
- Any person who is your dependent only because he or she lived with you for all of 2008, or
- Any person you claimed as a dependent under a multiple support agreement. See page 22.
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 2008 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 21.

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 20.

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 22, if applicable.

If the person for whom you kept up a home was born or died in 2008, 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 2008, you are considered unmarried if all of the following apply.

You lived apart from your spouse for the last 6 months of 2008. 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 2008.
Your home was the main home of your child, stepchild, or foster child for more than half of 2008 (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 21.

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.

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.

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 this page.

Line 5

Qualifying Widow(er) With Dependent Child

TIP: Special rules may apply for people who had to relocate because of Midwestern storms, tornadoes, or flooding.

You can check the box on line 5 and use joint return tax rates for 2008 if all of the following apply.

Your spouse died in 2006 or 2007 and you did not remarry before the end of 2008.
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 2008. If the child did not live with you for the required time, see Exception to time lived with you below.
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 2008, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 5 that begin on page 17.

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 20.

Exception to time lived with you. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, and detention in a juvenile facility, count as time lived in the home. A child is considered to have lived with you for all of 2008 if the child was born or died in 2008 and your home was the child's home for the entire time he or she was alive. Also see Kidnapped child on page 22, if applicable.

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.

Exemptions

You usually can deduct $3,400 on line 26 for each exemption you can take.

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 2008, your filing status is married filing separately or head of household, and both of the following apply.
- Your spouse had no income and is not filing a return.
- 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 line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return. If you were divorced or legally separated at the end of 2008, you cannot take an exemption for your former spouse. If, at the end of 2008, your divorce was not final (an interlocutory decree), you are considered married for the whole year.

Death of your spouse. If your spouse died in 2008 and you did not remarry by the end of 2008, check the box on line 6b if you could have taken an exemption for your spouse on the date of death. For other filing instructions, see Death of a taxpayer on page 72.

Line 6c—Dependents

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 six dependents, attach a statement to your return with the information required in columns (1) through (4).

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

Step 1 Do You Have a Qualifying Child?

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)

AND

was ...
Under age 19 at the end of 2008
or
Under age 24 at the end of 2008 and a student (see page 22)
or
Any age and permanently and totally disabled (see page 22)

AND

who...
Did not provide over half of his or her own support for 2008 (see Pub. 501)

AND

who...
Lived with you for more than half of 2008. If the child did not live with you for the required time, see Exception to time lived with you on page 22.

CAUTION: If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2008, see Qualifying child of more than one person on page 22.

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 21.

Step 2 Is Your Qualifying Child Your Dependent?

1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? If the child was adopted, see Exception to citizen test on page 22.

Yes. Continue
No.You cannot claim this child as a dependent. Go to Form 1040A, line 7.

2. Was the child married?

Yes. See Married person on page 22.
No. Continue

3. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else’s 2008 tax return? See Steps 1, 2, and 4.

Yes. You cannot claim any dependents.Go to Step 3.
No. You can claim this child as a dependent. Complete Form 1040A, line 6c, columns (1) through (3) for this child. Then, go to Step 3.

Step 3 Does Your Qualifying Child Qualify You for the Child Tax Credit?

1. Was the child under age 17 at the end of 2008?

Yes. Continue
No. This child is not a qualifying child for the child tax credit. Go to Form 1040A, line 7.

2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? If the child was adopted, see Exception to citizen test on page 22.

Yes. This child is a qualifying child for the child tax credit. If this child is your depen-dent, check the box on Form 1040A, line 6c, column (4), even if you cannot take thechild tax credit. Other-wise, you must com-plete and attach Form 8901.
No. This child is not a qualifying child for the child tax credit. Go to Form 1040A, line 7.

Step 4 Is Your Qualifying Relative Your Dependent?

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 22

AND

who was not...
A qualifying child (see Step 1) of any taxpayer for 2007 (see Pub. 501 if the child lived in Canada or Mexico)

AND

who...
Had gross income of less than $3,400 in 2007. If the person was permanently and totally disabled, see Exception to gross income test on page 20

AND

For whom you provided...
Over half of his or her support in 2008. But see the special rule for Children of divorced or separated parents that begins on this page, Multiple support agreements on page 22, and Kidnapped child on page 22.

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

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

2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? If your qualifying relative was adopted, see Exception to citi-zen test on page 22.

Yes. Continue
No. You cannot claim this person as a dependent. Go to Form 1040A, line 7.

3. Was your qualifying relative married?

Yes. See Married person on page 22.
No. Continue

4. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else’s 2008 tax return? See Steps 1, 2, and 4.

Yes. You cannot claim any dependents. Go to Form 1040A, line 7.
No. You can claim this person as a dependent.Complete Form 1040A, line 6c, columns (1) through (3). Do not check the box on Form 1040A, 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 dependant is not a U.S. citizen or resident alien, apply for an ITIN instead, using Form W-7. See page 17.)

Children of divorced or separated parents. A child will be treated as being the qualifying child or qualifying relative of his or her noncustodial parent (the parent with whom the child lived for the lesser part of 2008) 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 2008.
The child received over half of his or her support for 2008 from the parents (without regard to the rules on Multiple support agreements on page 22). 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 2008.
Either of the following applies.
- The custodial parent signs Form 8332 or a substantially simi-lar statement that he or she will not claim the child as a dependent for 2008, and the noncustodial parent attaches the form or statement to his or her return. If the divorce decree or separation agreement went into effect after 1984, the noncus-todial parent can attach certain pages from the decree or agreement instead of Form 8332. See Post-1984 decree or agreement on page 22.
- 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 depen-dent, and the noncustodial parent provides at least $600 for support of the child during 2008.

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 33 and 41). 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, or the earned income credit. See Pub. 501 for details.

Post-1984 decree or agreement. 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.

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

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. A person is considered to have lived with you for all of 2008 if the person was born or died in 2008 and your home was this person's home for the entire time he or she was alive. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, or detention in a juvenile facility, count as time lived with you. Also see Children of divorced or separated parents that begins on page 21 or Kidnapped child below.

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 deduction for dependents, 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 20 (for a qualifying child) or Step 4, question 4, on page 21 (for a qualifying relative). If the person does not meet this exception, go to Step 3 on page 20 (for a qualifying child) or Form 1040A, line 7 (for a qualifying relative).

Multiple support agreements. If no one person contributed over half of the support of your relative (including 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 2008, 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. If the child is 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 21 applies.

Dependency exemption (line 6c).
Child tax credits (lines 33 and 41).
Head of household filing status (line 4).
Credit for child and dependent care expenses (line 29).
Exclusion for dependent care benefits (Schedule 2, Part III).
Earned income credit (lines 40a and 40b).

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 claim the child as a qualifying child, the IRS will apply the following rules.

If only one of the persons is the child's parent, the child will be treated as the qualifying child of the parent.
If two of the persons are the child's parents, the child will be treated as the qualifying child of the parent with whom the child lived for the longer period of time in 2008. If the child lived with each parent for the same amount of time, the child will be treated as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2008.
If none of the persons are the child's parent, the child will be treated as the qualifying child of the person who had the highest AGI for 2008.

Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. If you and your mother both claim tax benefits based on the child, the rules above apply. Under these rules, you are entitled to treat your daughter as a qualifying child for all of the six tax benefits listed above for which you otherwise qualify. Your mother would not be entitled to take any of the six tax benefits listed above unless she has a different qualifying child. If you will be claiming the child as a qualifying child, go to Step 2 on page 20. Otherwise, stop; you cannot claim any benefits based on this child. Go to Form 1040A, 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 17. 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 7. If your dependent child was born and died in 2008 and you do not have an SSN for the child, you can attach a copy of the child's birth certificate instead and enter “ Died ” in column (2).

Student. A student is a child who during any part of 5 calendar months of 2008 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.

Income

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.

Example. You received two Forms W-2, one showing wages of $5,009.55 and one showing wages of $8,760.73. On Form 1040A, line 7, you would enter $13,770 ($5,009.55 + $8,760.73 = $13,770.28).

Refunds of State or Local Income Taxes

If you received a refund, credit, or offset of state or local income taxes in 2008, you may receive a Form 1099-G.

For the year the tax was paid to the state or other taxing authority, did you itemize deductions?

No.		None of your refund is taxable.
Yes.		You may have to report part or all of the refund as income on Form 1040 for 2008. See Pub. 525 for details.

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.

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. If you elect to defer tax, you must use Form 1040.

Report distributions from foreign pension plans on lines 12a and 12b.

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.

Wages received as a household employee. Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,600 in 2008 must be included in the total on line 7. Also, enter “ HSH ” and the amount not reported on a Form W-2 in the space to the left of line 7.

Tip income. Tip income you did not report to your employer must be included in the total on line 7. But you must use Form 1040 and Form 4137 if you received tips of $20 or more in any month and did not report the full amount to your employer, or your Form(s) W-2 shows allocated tips that you must report as income. You must report the 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.

Dependent care benefits. Dependent care benefits, which should be shown in box 10 of your Form(s) W-2, must be included in the total on line 7. But first complete Schedule 2 to see if you can exclude part or all of the benefits.

Scholarship and fellowship grants. Scholarship and fellowship grants not reported on Form W-2 must be included in the total on line 7. Also, enter “ SCH ” and the amount in the space to the left of 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.

Disability pensions. Disability pensions shown on Form 1099-R if you have not reached the minimum retirement age set by your employer must be included in the total on line 7. Disability pensions received after you reach that age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 12a and 12b of Form 1040A. Payments from an IRA are reported on lines 11a and 11b. * This includes a Roth, SEP, or SIMPLE IRA.

Missing or incorrect Form W-2? Your employer is required to provide or send Form W-2 to you no later than February 2, 2009. If you do not receive it by early February, use TeleTax topic 154 (see page 70) 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 1, Part I, if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule 1 instructions apply to you.

Interest credited in 2008 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 2008 income. For details, see Pub. 550.

TIP: If you get a 2008 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2008, 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, plus 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 or Coverdell education savings account.

If you received tax-exempt interest from private activity bonds issued after August 7, 1986, you must use Form 1040.

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 1, Part II, if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.

You must use Form 1040 if you received nondividend distributions (box 3 of Form 1099-DIV) required to be reported as capital gains.

For more details, see Pub. 550.

Line 9b

Qualified Dividends

Enter your total qualified dividends on line 9b. 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 instructions for Schedule 1.
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 below. 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 above.
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.

Example 1. You bought 5,000 shares of XYZ Corp. common stock on November 28, 2008. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was December 5, 2008. 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 January 5, 2009. You held your shares of XYZ Corp. for only 38 days (from November 29, 2008, through January 5, 2008) of the 121-day period. The 121-day period began on October 6, 2008 (60 days before the ex-dividend date) and ended on February 3, 2008. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.

Example 2. Assume the same facts as in Example 1 except that you bought the stock on December 4, 2008(the day before the ex-dividend date), and you sold the stock on February 5, 2008. You held the stock for 63 days (from December 5, 2008, through February 5, 2008). The $500 of qualified dividends shown in box 1b of your Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from October 6, 2008, through February 3, 2008).

Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on November 28, 2008. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was December 5, 2008. 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 January 8, 2009. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.

TIP: Be sure you use the Qualified Dividends and Capital Gain Tax Worksheet on page 34 to figure your tax. Your tax may be less if you use this worksheet.

Line 10

Capital Gain Distributions

Each payer should send you a Form 1099-DIV. Do any of the Forms 1099-DIV or substitute statements you, or your spouse if filing a joint return, received have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain)?

Yes.	You must use Form 1040.
No.	You may use Form 1040A. Enter your capital gain distributions on line 10. Also, be sure you use the Qualified Dividends and Capital Gain Tax Worksheet on page 36 to figure your tax. Your tax may be less if you use this worksheet.

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 10 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 1 instructions for filing requirements for Forms 1099-DIV and 1096.

Lines 11a and 11b

IRA Distributions

TIP: Special rules may apply to your IRA distributions if your main home was in the Kansas disaster area or a Midwestern disaster area. Special rules may also apply if you received a distribution to buy or construct a main home in a Midwestern disaster area, but that home was not bought or constructed because of the Midwestern storms, tornadoes, or flooding . For details,see Pub.4492-A (Kansas) or Pub. 4492-B(Midwestern disaster area).

You should receive a Form 1099-R showing the amount of any distribution from your IRA. Unless otherwise noted in the line 11a and 11b 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 11a blank and enter the total distribution on line 11b.

Exception 1. Enter the total distribution on line 11a 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), or
SEP or SIMPLE IRA to a traditional IRA.

Also, enter “ Rollover ” next to line 11b. If the total distribution was rolled over in a qualified rollover, enter -0- on line 11b. If the total distribution was not rolled over in a qualified rollover, enter the part not rolled over on line 11b unless Exception 2 below 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 2009, attach a statement explaining what you did.

Exception 2. If any of the following apply, enter the total distribution on line 11a and see Form 8606 and its instructions to figure the amount to enter on line 11b.

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 2008 or an earlier year. If you made nondeductible contributions to these IRAs for 2008, also see Pub. 590.
You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 11b; 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 2003 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 2008.
You had a 2007 or 2008 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 2008.
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 11a. If the total amount distributed is a QCD, enter -0- on line 11b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 11b unless Exception 2 applies to that part. Enter “ QCD ” next to line 11b. A QCD is a distribution made directly by the trustee of your IRA (other than a 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.

CAUTION: 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), you must file Form 1040. See Exception 4 in the instructions for Form 1040, lines 15a and 15b. An HFD is a distribution made directly by the trustee of your IRA (other than a SEP or SIMPLE IRA) to your HSA. See Pub. 590 for details.

Exception 5. If the distribution is the withdrawal of an economic stimulus payment that was directly deposited to your IRA, enter the total distribution on line 11a. If you made the withdrawal by the due date of your return (including extensions):

Enter “ESP” next to line 11b, and
If the total distribution was less than or equal to the economic stimulus payment, enter -0- on line 11b. Otherwise, enter the amount by which the distribution was more than the economic stimulus payment on line 11b unless another exception applies to that part.

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 11b. For example: “Line 11b– $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 line11b. Enter the total amount of those distributions on line 11a.

CAUTION: You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total was not rolled over, or (b) you were born before July 1, 1937, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. To find out if you owe this tax, see Pub. 590. If you do owe this tax, you must use Form 1040.

Lines 12a and 12b

Pensions and Annuities

TIP: Special rules may apply if you received a distribution from a profit-sharing or retirement plan and your main home was in the Kansas disaster area or a Midwestern disaster area. Special rules may also apply if you received a distribution to buy or construct a main home in a Midwest ern disaster area, but that home was not bought or constructed because of the Midwestern storms, tornadoes, or flooding. For details, see Pub. 4492-A (Kansas) or Pub. 4492-B (Midwestern disaster areas).

You should receive a Form 1099-R showing the amount of your pension and annuity payments, including distributions from 401(k) and 403(b) plans. See page 27 for details on rollovers and lump-sum distributions.

Do not report on lines 12a and 12b disability pensions received before you reach the minimum retirement age set by your employer. Instead, report them on line 7.

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

Fully taxable pensions and annuities. If your pension or annuity is fully taxable, enter it on line 12b; do not make an entry on line 12a. 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 back your entire cost tax free before 2008. But see Insurance premiums for retired public safety officers below.

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 2008 on line 12a. 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 ne 12b. But if your annuity starting date (defined on page 27) was after July 1, 1986, see Simplified Method on page 27 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 12b. 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 accident or health insurance or long-term care insurance. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be made directly from the plan to the insurance provider. You can exclude from income the smaller of the amount of the insurance 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) annuity, 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 12a and the taxable amount on line 12b. Enter “ PSO ” next to line 12b.

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 earlier on this page) 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 on page 27 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.

CAUTION: 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 on page 27.

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 not a tax-free distribution.Use lines 12a and 12b 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,

Rollover to a plan other than a Roth IRA. Enter on line 12a 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 12a, 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 12b. Also, enter “ Rollover ” next to line 12b.

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

Rollover to Roth IRA. Enter on line 12a 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 12a, 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 12b.

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 must use Form 1040 if you owe additional tax because you received an early distribution from a qualified retirement plan and the total amount was not rolled over in a qualified rollover. See Pub. 575 to find out if you owe this tax.

Enter the total distribution on line 12a and the taxable part on line 12b. For details, see Pub. 575.

TIP: 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. But you must use Form 1040 to do so. For details, see Form 4972.

Simplified Method Worksheet—Lines 12a and 12b Keep for Your Records

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 1040A, line 12b. Enter the total pension or annuity payments received in 2008 on Form 1040A, line 12a.
1. Enter the total pension or annuity payments received in 2008. Also, enter this amount on Form 1040A, line 12a ..........	1._____________
2. Enter your cost in the plan at the annuity starting date .................. 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	2._____________
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 1040A, line 12b. 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 beginning on this page before entering an amount on line 12b.........	9._____________
10. Was your annuity starting date before 1987? Yes. STOP .Leave line 10 blank. No. Add lines 6 and 8. This is the amount you have recovered tax free through 2008. 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 27) 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 27) was . . .		Then enter on line 3 . . .
110 or under		410
111– 120		360
121 – 130		310
131– 140		260
141 or older		210

Line 13

Unemployment Compensation and Alaska Permanent Fund Dividends

Unemployment compensation. You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2008. Report the amount in box 1 on line 13. However, if you made contributions to a governmental unemployment compensation program, reduce the amount you report on line 13 by those contributions.

If you received an overpayment of unemployment compensation in 2008 and you repaid any of it in 2008, subtract the amount you repaid from the total amount you received. Include the result in the total on line 13. Also, enter “ Repaid ” and the amount you repaid in the space to the left of line 13. If you repaid unemployment compensation in 2008 that you included in gross income in an earlier year, you can deduct the amount repaid. But you must use Form 1040 to do so. See Pub. 525 for details.

Alaska Permanent Fund dividends. Include the dividends in the total on line 13.

Lines 14a and 14b

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 2008. 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 apply.

You made contributions to a traditional IRA for 2008 and you or your spouse were covered by a retirement plan at work. 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 2008 and your total repayments (box 4) were more than your total benefits for 2008 (box 3). None of your benefits are taxable for 2008. 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. But you must use Form 1040 to do so. See Pub. 915.
You file Form 8815. Instead, use the worksheet in Pub. 915.

Social Security Benefits Worksheet—Lines 14a and 14b

Before you begin: Complete Form 1040A, lines 16 and 17, if they apply to you. If you are married filing separately and you lived apart from your spouse for all of 2008, enter “D” to the right of the word “benefits” on line 14a. 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 1040A, line 14a . . . . . . . . . . . .	1._____________
2. Enter one-half of line 1 . . . . . . . . . . .	2._____________
3. Enter the total of the amounts from Form 1040A, lines 7, 8a, 9a, 10, 11b, 12b, and 13 . . . . . . . . . .	3._____________
4. Enter the amount, if any, from Form 1040A, line 8b . . . . . . . . . . . .	4._____________
5. Add lines 2, 3, and 4 . . . . . . . . . . . . . . .	5._____________
6. Enter the total of the amounts from Form 1040A, lines 16 and 17 . . . . . . . . . . .	6._____________
7. Is the amount on line 6 less than the amount on line 5? No. STOP None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b. 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 2008, enter $25,000. }. . . . . . . . . . . . . . Married filing separately and you lived with your spouse at any time in 2008, skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16. Then go to line 17.	8._____________
9. Is the amount on line 8 less than the amount on line 7? No. STOP None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b. If you are married filing separately and you lived apart from your spouse for all of 2008, be sure you entered“D” to the right of the word “benefits” on line 14a. 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 2008 . . . . . . . . . .	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 1040A, line 14b. . . . . . . . . .	18._____________
TIP: If any of your benefits are taxable for 2008 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.

Adjusted Gross Income

Line 16

Educator Expenses

If you were an eligible educator in 2008, you can deduct on line 16 up to $250 of qualified expenses you paid in 2008. 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 16. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21, but you must use Form 1040. 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 74) or see Pub. 529.

Line 17

IRA Deduction

TIP: If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2008, you must report them on Form 8606.

If you made contributions to a traditional IRA for 2008, 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. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. A statement should be sent to you by June 1, 2009, that shows all contributions to your traditional IRA for 2008.

Use the worksheet that begins on this page 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 2008, you cannot deduct any contributions made to your traditional IRA for 2008 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 32 on page 37.
CAUTION: If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2008, do not use the worksheet that begins on this page. Instead, see Pub. 590 to figure the amount, if any, of your IRA deduction.
You cannot deduct elective deferrals to a 401(k) 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 32 on page 37.
If you made contributions to your IRA in 2008 that you deducted for 2007, do not include them in the worksheet.
If you received a distribution from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, do not include that distribution on line 8 of the worksheet. The distribution should be shown in box 11 of your Form W-2. If it is not, contact your employer for the amount of the distribution.
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 17.
Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 11a and 11b that begin on page 24.
Do not include trustees' fees that were billed separately and paid by you for your IRA. You may be able to deduct those fees as an itemized deduction. But you must use Form 1040 to do so.
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 17 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2008, see Pub. 590 for special rules.
You may be entitled 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 that begins on this page. Instead, use the worksheet in Pub. 590.

TIP: By April 1 of the year after the year in which you reach 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.

You must use Form 1040 if you owe tax on any excess contributions made to an IRA or any excess accumulations in an IRA. For details, see Pub. 590.

Were you covered by a retirement plan? If you were covered by a retirement plan (401(k), SIMPLE, etc.) at work, 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.

If you were covered by a retirement plan and you file Form 8815, 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 2008.

TIP: You may also be able to take the retirement savings contributions credit. See the instructions for line 32 on page 37.

IRA Deduction Worksheet—Line 17

Before you begin: Be sure you have read the list for line 17 that begins above. You may not be eligible to use this worksheet. If you are married filing separately and you lived apart from your spouse for all of 2008, enter “D” in the space to the left of line 17. 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)? . . . . . . . . . . . . . . . . 1b. If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . 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 2008. $6,000, if age 50 or older but under age 701/2 at the end of 2008. Otherwise, go to line 2.	1a. Yes No	1b. Yes No
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 2008, enter $63,000 Qualifying widow(er), enter $105,000 } Married filing jointly, enter $105,000 in both columns. But if you checked “No” on either line 1a or 1b, enter $169,000 for the person who was not covered by a plan Married filing separately and you lived with your spouse at any time in 2008, enter $10,000	2a._____________	2b._____________
3. Enter the amount from Form 1040A, line 15 . . . . . . . . . . . . . . 3.________
4. Enter the amount, if any, from Form 1040A, line 16 . . . . . . . . 4.________
5. Subtract line 4 from line 3. If married filing jointly, enter the result in both columns . . .	5a._____________	5b._____________
6. Is the amount on line 5 less than the amount on line 2? No. STOP 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 2008. ii. $6,000, if age 50 or older but under age 701/2 at the end of 2008. Otherwise, go to line 7. } 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 2008. ii. $6,000 if age 50 or older but under age 701/2 at the end of 2008. Otherwise, go to line 7.	6a._____________	6b._____________
7. 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 2008) 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 2008). But if you checked “No” on either 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 2008)	7a._____________	7b._____________
8. Enter the amount from Form 1040A, line 7. Include any nontaxable combat pay. This amount should be reported in box 12 of Form W-2 with code Q . . . . . . . . . . . . . . . . 8.________ CAUTION-If married filing jointly and line 8 is less than $10,000 ($11,000 if one spouse is age 50 or older at the end of 2008; $12,000 if both spouses are age 50 or older at the end of 2008), stop here and see Pub. 590 to figure your IRA deduction.
9. Enter traditional IRA contributions made, or that will be made by April 15, 2009, for 2008 to your IRA on line 9a and to your spouse’s IRA on line 9b . . . . . . . . . . . . . . .	9a._____________	9b._____________
10. On line 10a, enter the smallest of line 7a, 8, or 9a. On line 10b, enter the smallest of line 7b, 8, or 9b. This is the most you can deduct. Add the amounts on lines 10a and 10b and enter the total on Form 1040A, line 17. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606) . . . .	10a._____________	10b._____________

Line 18

Student Loan Interest Deduction

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

You paid interest in 2008 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: $70,000 if single, head of household, or qualifying widow(er); $145,000 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) 2008 tax return.

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

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:
- The person filed a joint return,
- The person had gross income that was equal to or more than the exemption amount for that year ($3,500 for 2008), or
- 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 (defined on 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.

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.

Student Loan Interest Deduction Worksheet—Line 18

Before you begin: See the instructions for line 18 above.
1. Enter the total interest you paid in 2008 on qualified student loans (see above). Do not enter more than $2,500 . . . . . . . . . . . . . .	1._____________
2. Enter the amount from Form 1040A, line 15 . . . . . . . . .	2._____________
3. Enter the total of the amounts from Form 1040A, lines 16 and 17 . . . . . . . . . .	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)—$55,000 Married filing jointly—$115,000	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 1040A, line 18 . . . . . . . . . . . .	9._____________

Line 19

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.

TIP: You may be able to take a credit for your educational expenses instead of a deduction. See the instructions for line 31 on page 37 for details.

Tax, Credits, and Payments

Line 23a

If you were born before January 2, 1944, or were blind at the end of 2008, check the appropriate boxes on line 23a. If you were married and checked the box on Form 1040A, line 6b, and your spouse was born before January 2, 1944, or was blind at the end of 2008, also check the appropriate boxes for your spouse. Be sure to enter the total number of boxes checked in the box provided on line 23a.

Blindness. If you were partially blind as of December 31, 2008, 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 23b

If you are married filing a separate return and your spouse itemizes deductions on Form 1040, check the box on line 23b. You cannot take the standard deduction even if you were born before January 2, 1944, or were blind (that is, you completed line 23a). Enter -0- on line 24 and go to line 25.

TIP: In most cases, your federal income tax will be less if you take any itemized deductions that you may have, such as state and local income taxes, but you must use Form 1040 to do so.

Line 23c

Your standard deduction is increased by the state and local real estate taxes you paid, upto $500($1,000 if married filing jointly).The real estate taxes must be taxes that would have been deductible on Schedule A (Form 1040) if you had itemized your deductions. Taxes deductible in arriving at adjusted gross income (such as taxes on business real estate) and taxes on foreign real estate cannot be used to increase your standard deduction.

Standard deduction amount. Check the box on line 23c if the amount of your standard deduction includes real estate taxes. Then see the instructions for line 24, next.

Line 24

Standard Deduction

Most people can find their standard deduction by looking at the amounts listed under “ All others ” to the left of Form 1040A, line 24. But use the worksheet on page 33 to figure your standard deduction if :

you, or your spouse if filing jointly, can be claimed as a dependent on someone's 2008 return
you checked any box on line 23a,
You paid state or local real estate taxes in 2008

Also, if you checked the box on line 23b, you cannot take the standard deduction even if you were born before January 2, 1944, or were blind, or paid real estate taxes.

Standard Deduction Worksheet—Line 24

CAUTION: Do not complete this worksheet if you checked the box on line 23b; your standard deduction is zero.
1. Enter the amount shown below for your filing status. Single or married filing separately—$5,450 Married filing jointly or Qualifying widow(er)—$10,900 } Head of household—$8,000	1._____________
2. Can you (or your spouse if filing jointly) be claimed as a dependent? No. Skip line 3; enter the amount from line 1 on line 4. Yes. Go to line 3.
3. Is your earned income* more than $600? Yes. Add $300 to your earned income. Enter the total } No. Enter $900	3._____________
4. Enter the smaller of line 1 or line 3. If born after January 1, 1944, and not blind, enter this amount on line 6. Otherwise, go to line 5 . . . . . . .	4._____________
5. If born before January 2, 1944, or blind, multiply the number on Form 1040A, line 23a, by $1,050 ($1,350 if single or head of household) . . . . . . .	5._____________
6. Add lines 4 and 5. . . . . .	6._____________
7. Did you pay state or local real estate taxes in 2008? No. STOP Enter the amount from line 6 on Form 1040A, line 24. Yes. Enter the state and local real estate taxes you paid that would be deductible on Schedule A (Form 1040), line 6, if you were itemizing deductions. See the instructions for Schedule A (Form 1040), line 6. Do not include foreign real estate taxes. . . . . .	7._____________
8. Enter $500 ($1,000 if married filing jointly) . . . . .	8._____________
9. Enter the smaller of line 7 or line 8. . . . . . . . .	9._____________
10. Add line 6 and line 9. Enter the total here and on Form 1040A, line 24. If line 9 above is more than zero, be sure to check the box on line 23c . . . . . . . .	10._____________
*Earned income includes wages, salaries, and tips. It also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the amount you reported on Form 1040A, line 7.

Line 26

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 at least 60 consecutive days in 2008.
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.

For details, see Form 8914.

Adjusted gross income (line 22) over $119,975. Use the Deduction for Exemptions Worksheet on page 34 to figure your deduction for exemptions unless you are filing Form 8914.

Deduction for Exemptions Worksheet—Line 26

1.Is the amount on Form 1040A, line 22, more than the amount shown on line 4 below for your filing status? No. STOP Multiply $3,500 by the total number of exemptions claimed on Form 1040A, line 6d, and enter the result on Form 1040A, line 26. Yes. Continue
2. Multiply $3,500 by the total number of exemptions claimed on Form 1040A, line 6d . . . . . . .	2._______________
3. Enter the amount from Form 1040A, line 22 . . . . . . .	3._______________
4. Enter the amount shown below for your filing status. Single—$159,950 Married filing jointly or qualifying widow(er)—$239,950 Married filing separately—$119,975 Head of household—$199,950	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 $2,333 by the total number of exemptions claimed on Form 1040A, line 6d. Enter the result here and on Form 1040A, line 26. 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 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 1040A, line 26 . . . . . . .	10._______________

Line 28

Tax

Do you want the IRS to figure your tax 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 the Tax Table on pages 59-70 to figure your tax unless you are required to use Form 8615 (see below) or the Qualified Dividends and Capital Gain Tax Worksheet (see page 36). Also include in the total on line 28 any of the following taxes.

Tax from recapture of education credits. You may owe this tax if (a) you claimed an education credit in an earlier year, and (b) either tax-free educational assistance or a refund of qualified expenses was received in 2008 for the student. See Form 8863 for more details. If you owe this tax, enter the amount and “ ECR ” to the left of the entry space for line 28.

Alternative minimum tax. If both 1 and 2 next apply to you, use the worksheet on page 35to see if you owe this tax and, if you do, the amount to include on line 28.

The amount on Form 1040A, line 26, is: $21,000 or more if single; $24,500 or more if married filing jointly or qualifying widow(er); $14,000 or more if head of household; $10,500 or more if married filing separately.
The amount on Form 1040A, line 22, is more than: $46,200 if single or head of household; $69,950 if married filing jointly or qualifying widow(er); $34,975 if married filing separately.

CAUTION: If filing for a child who must use Form 8615 to figure the tax (see below), and the amount on Form 1040A, line 22, is more than the total of $6,400 plus the amount on Form 1040A, line 7, do not file this form. Instead, file Form 1040 for the child. Use Form 6251 to see if the child owes this tax.

Before you begin: Figure the tax you would enter on Form 1040A, line 28, if you do not owe this tax.
1. Enter the amount from Form 1040A, line 22 . . . . . . . .	1._____________
2. Enter the amount from Form 8914, line 2 . . . . . . .	2._____________
3. Subtract line 2 from line 1 . . . . .	3._____________
4. Enter the amount shown below for your filing status. Single or head of household—$46,200 Married filing jointly or qualifying widow(er)—$69,950 Married filing separately—$34,975	4._____________
5. Subtract line 4 from line 3. If zero or less, stop here; you do not owe this tax . . . .	5._____________
6. 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	6._____________
7. Subtract line 6 from line 3. If zero or less, enter -0- here and on line 8, and go to line 9. . . . . .	7._____________
8. Multiply line 7 by 25% (.25) . . . . . .	8._____________
9. Add lines 5 and 8 . . . .	9._____________
10. If line 9 is $175,000 or less ($87,500 or less if married filing separately), multiply line 9 by 26% (.26). Otherwise, multiply line 9 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . . . . . . . .	10._____________
11. Did you use the Qualified Dividends and Capital Gain Tax Worksheet on page 36 to figure the tax on the amount on Form 1040A, line 27? No. Skip lines 11 through 21; enter the amount from line 10 on line 22 and go to line 23. Yes. Enter the amount from line 4 of that worksheet . .	11._____________
12. Enter the smaller of line 9 or line 11 . . . . . .	12._____________
13. Subtract line 12 from line 9 . . . . . . .	13._____________
14. If line 13 is $175,000 or less ($87,500 or less if married filing separately), multiply line 13 by 26% (.26). Otherwise, multiply line 13 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . . . . . . . . .	14._____________
15. Enter: $65,100 if married filing jointly or qualifying widow(er), $32,550 if single or married filing separately, or $43,650 if head of household . . . . . . . . . . .	15._____________
16. Enter the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet on page 36 . . . . . .	16._____________
17. Subtract line 16 from line 15. If zero or less, enter -0- . . . . . .	17._____________
18. Enter the smaller of line 12 or line 17 . . . . . . .	18._____________
19. Subtract line 18 from line 12 . . . . . .	19._____________
20. Multiply line 19 by 15% (.15) . . . . . . .	20._____________
21. Add lines 14 and 20 . . . . . . . .	21._____________
22. Enter the smaller of line 10 or line 21 . . . . . . . .	22._____________
23. Enter the amount you would enter on Form 1040A, line 28, if you do not owe this tax . . . . . .	23._____________
24. Alternative minimum tax. Is the amount on line 22 more than the amount on line 23? No. You do not owe this tax. Yes. Subtract line 23 from line 22. Also include this amount in the total on Form 1040A, line 28. Enter “AMT” and show the amount in the space to the left of line 28 . . . . . .	24._____________

Form 8615

Form 8615 must generally be used to figure the tax if this return is for a child who had more than $1,800 of investment income, such as taxable interest, ordinary dividends, or capital gain distributions and who either:

Was under age 18 at the end of 2008.
Was age 18 at the end of 2008 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 2008 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 2008 or if neither of the child’s parents was alive at the end of 2008, do not use Form 8615 to figure the child’s tax.

A child born on January 1, 1991, is considered to be age 18 at the end of 2008; a child born on January 1, 1990, is considered to be age 19 at the end of 2008; a child born on January 1, 1985, is considered to be age 24 at the end of 2008.

Qualified Dividends and Capital Gain Tax Worksheet

If you received qualified dividends or capital gain distributions, use the worksheet on page 36 to figure your tax.

Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10, on page 24).
1. Enter the amount from Form 1040A, line 27 . . . . . . . .	1._____________
2. Enter the amount from Form 1040A, line 9b . . . . . . . . .	2._____________
3. Enter the amount from Form 1040A, line 10 . . . . . . . . . .	3._____________
4. Add lines 2 and 3 . . . . . . .	4._____________
5. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . .	5._____________
6. Enter the smaller of: The amount on line 1, or $32,550 if single or married filing separately, $65,100 if married filing jointly or qualifying widow(er), or $43,650 if head of household	6._____________
7. Is the amount on line 5 equal to or more than the amount on line 6? Yes. Skip lines 7 and 8; go to line 9 and check the ‘‘No’’ box. No. Enter the amount from line 5 . . . . .	7._____________
8. Subtract line 7 from line 6 . . . . . .	8._____________
9. Are the amounts on lines 4 and 8 the same? Yes. Skip lines 9 through 12; go to line 13. No. Enter the smaller of line 1 or line 4 . . . . . . . .	9._____________
10. Enter the amount from line 8 (if line 8 is blank, enter -0-) . . . . . . .	10._____________
11. Subtract line 10 from line 9 . . . . . . . . . .	11._____________
12. Multiply line 11 by 15% (.15) . . . . . . . . . . . .	12._____________
13. Figure the tax on the amount on line 5. Use the Tax Table on pages 59–70. Enter the tax here . . . .	13._____________
14. Add lines 12 and 13 . . . . . . .	14._____________
15. Figure the tax on the amount on line 1. Use the Tax Table on pages 59–70. Enter the tax here . . . .	15._____________
16. Tax on all taxable income. Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 . . . . . . . . . .	16._____________

Line 29

Credit for Child and Dependent Care Expenses

You may be able to take this credit if you paid someone to care for:

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:
- The person filed a joint return,
- The person had $3,500 or more of gross income, or
- You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2008 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 21.

For details, use TeleTax topic 602 (see page 74) or see the Instructions for Schedule 2 (Form 1040A).

Line 30

Credit for the Elderly or the Disabled

You may be able to take this credit if by the end of 2008 (a) you were age 65 or older, or (b) you retired on permanent and total disability and you had taxable disability income. But you usually cannot take the credit if

the amount on Form 1040A, line 22, is $17,500 or more ($20,000 or more if married filing jointly and only one spouse is eligible for the credit; $25,000 or more if married filing jointly and both spouses are eligible; $12,500 or more if married filing separately),or
You received one or more of the following benefits totaling $5,000 or more ($7,500 or more if married filing jointly and both spouses are eligible for the credit; $3,750 or more if married filing separately and you lived apart from your spouse all year).
- Nontaxable part of social security benefits.
- Nontaxable part of tier 1 railroad retirement benefits treated as social security.
- Nontaxable veterans’ pensions (excluding military disabilitypensions).
- Any other nontaxable pensions, annuities, or disability income excluded from income under any provision of law other than the Internal Revenue Code.

For this purpose, do not include amounts treated as a return of your cost of a pension or annuity. Also, do not include a disability annuity payable under section 808 of the Foreign Service Act of 1980 or any pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country, the National Oceanic and Atmospheric Administration, or the Public Health Service.

See Schedule 3 and its instructions for details.

Credit figured by the IRS. If you can take this credit and you want us to figure it for you, see the Instructions for Schedule 3.

Line 31

Education Credits

If you (or your dependent) paid qualified expenses in 2008 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 apply.

You, or your spouse if filing jointly, are claimed as a dependent on someone's (such as your parent's) 2008 tax return.
Your filing status is married filing separately.
The amount on Form 1040A, line 22, is $58,000 or more ($116,000 or more if married filing jointly).
You are taking a deduction for tuition and fees on Form 1040A, line 19, for the same student.
You, or your spouse, were a nonresident alien for any part of 2008 unless your filing status is married filing jointly.

Line 32

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 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 1040A, line 22, is more than $26,500 ($39,750 if head of household; $53,000 if married filing jointly).
The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1991, (b) is claimed as a dependent on someone else's 2008 tax return, or (c) was a student ( defined below).

You were a student if during any part of 5 calendar months of 2008 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 74) or see Form 8880.

Line 33—Child Tax Credit

Three Steps To Take the Child Tax Credit!

Step 1.	Make sure you have a qualifying child for the child tax credit (see the instructions for line 6c).
Step 2.	Make sure that for each qualifying child you either checked the box on Form 1040A, line 6c, column (4), or completed Form 8901 (if the child is not your dependent).
Step 3.	Answer the following questions to see if you can use the worksheet on page 38 to figure your credit or if you must use Pub. 972, Child Tax Credit. If you need Pub. 972, see page 77.

Questions-Who Must Use Pub. 972

1. Is the amount on Form 1040A, line 22, more than the amount shown below for your filing status?

Married filing jointly - $110,000
Single, head of household, or qualifying widow(er) - $75,000
Married filing separately - $55,000

Yes. STOP.You must use Pub. 972 to figure your child tax credit.
No Use the worksheet on page 38 to figure your child tax credit.

Line 38

Federal Income Tax Withheld

Add the amounts shown as federal income tax withheld on your Forms W-2 and 1099-R. Enter the total on line 38. The amount of federal income tax withheld should be shown in box 2 of Form W-2, and in box 4 of Form 1099-R. Attach Form(s) 1099-R to the front of your return if federal income tax was withheld.

If you received a 2008 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, or social security benefits, include the amount withheld in the total on line 38. This should be shown in Form 1099, box 4, or Form SSA-1099, box 6. If federal income tax was withheld from your Alaska Permanent Fund dividends, include the tax withheld in the total on line 38.

Line 39

2007 Estimated Tax Payments

Enter any estimated federal income tax payments you made for 2008. Include any overpayment from your 2007 return that you applied to your 2008 estimated tax.

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 2008. 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 2008 or in 2009 before filing a 2008 return. Also, see Pub. 505 if either of the following apply.

You got divorced in 2007 and you made joint estimated tax payments with your former spouse.
You changed your name and you made estimated tax payments using your former name.

Lines 40a and 40b—Earned Income Credit (EIC)

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.

TIP: You may be able to elect to use your 2007 earned income to figure your EIC if (a) your 2007 earned income is more than your 2008 earned income, and (b) your main home was in a Midwestern disaster area. Also, 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 on page 44 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.

CAUTION: 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, on page 42. You may also have to pay penalties.

Step 1 All Filers

1. If, in 2008:

2 children lived with you, is the amount on Form 1040A, line 22, less than $38,646 ($41,646 if married filing jointly)?
1 child lived with you, is the amount on Form 1040A, line 22, less than $33,995 ($36,995 if married filing jointly)?
No children lived with you, is the amount on Form 1040A, line 22, less than $12,880 ($15,880 if married filing jointly)?
Yes. Go to question 2.
No. STOP. You cannot take the credit.

2. 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 43)?

Yes. Continue
No. STOP . You cannot take the credit. Enter “No” to the left of the entry space for line 40a.

3. Is your filing status married filing separately?

Yes. STOP. You cannot take the credit.
No. Continue

4. Were you or your spouse a nonresident alien for any part of 2008?

Yes. See Nonresident aliens on page 43.
No. Go to Step 2.

Step 2 Investment Income

1. Add the amounts from Form 1040A:

Line 8a Line 8b + Line 9a + Line 10 + Investment Income = ___________

2. Is your investment income more than $2,950?

Yes. STOP. You cannot take the credit.
No. Go to Step 3.

Step 3 Qualifying Child

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)

AND

was ...
Under age 19 at the end of 2008
or
Under age 24 at the end of 2008 and a student (see page 43)
or
Any age and permanently and totally disabled (see page 43)

AND

who...
Lived with you in the United States for more than half of 2008.
If the child did not live with you for the required time, see Exception to time lived with you on page 42.

CAUTION: 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 2008, or the child was married, see page 43.

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 as de-fined on page 43 unless the child was born and died in 2008. Go to question 2.
No. Skip question 2; go to Step 4.

2. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2008?

Yes. STOP.You cannot take the credit. Enter “No” to the left of the entry space for line 40a.
No. Skip Step 4; go to Step 5 on page 42.

Step 4 Filers Without a Qualifying Child

1. Is the amount on Form 1040A, line 22, less than $12,880 ($15,880 if married filing jointly)?

Yes. Continue.
No. STOP . You cannot take the credit.

2. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2008?

Yes. STOP . You cannot take the credit. Enter “No” to the left of the entry space for line 40a.
No. Continue.

3. Can you, or your spouse if filing a joint return, be claimed as a dependent on someone else’s 2008 tax return?

Yes. STOP. You cannot take the credit.
No. Continue

4. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2008?

Yes. Continue
No. STOP. You cannot take the credit.
5. Was your home, and your spouse’s if filing a joint return, in the United States for more than half of 2008? Members of the military stationed outside the United States, see page 43 before you answer.

Yes. Go to Step 5 on page 42.
No. STOP. You cannot take the credit. Enter “No” to the left of the entry space for line 40a.

Step 5 Earned Income

1. Figure earned income:

	Form 1040A, 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 to the left of the entry space for Form 1040A, 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 to the left of the entry space for Form 1040A, line 7). This amount may be shown in Form W-2, box 11. 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 1040A, line 40b. See Combat pay, nontaxable on this page.		+	______________
	CAUTION: 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 =	______________

2. If you have:

2 or more qualifying children, is your earned income less than $38,646 ($41,646 if married filing jointly)?
1 qualifying child, is your earned income less than $33,995 ($36,995 if married filing jointly)?
No qualifying children, is your earned income less than $12,880 ($15,880 if married filing jointly)?

Yes.Go to Step 6.
No. STOP.You cannot take the credit.

Step 6. How To Figure the Credit

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

Yes.See Credit figured by the IRS below.
No.Go to the worksheet on page 44.

Definitions and Special Rules

(listed in alphabetical order)

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.

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 ” to the left of the entry space for Form 1040A, line 40a.
Be sure you enter the nontaxable combat pay you elect to include in earned income on Form 1040A, line 40b. 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 later.

Exception to time lived with you. A child is considered to have lived with you for all of 2008 if the child was born or died in 2008 and your home was this child's home for the entire time he or she was alive in 2008. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, or detention in a juvenile facility, count as time lived at home. Also see Kidnapped child on page 22 or Members of the military below.

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 2008 is a qualifying child only if (a) you can claim him or her as your dependent on Form 1040A, line 6c, or (b) you could have claimed him or her as your dependent except for the special rule under Children of divorced or separated parents that begins on page 21.

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 40. Otherwise, stop; you cannot take the EIC. Enter “ No ” to the left of the entry space for line 40a.

Permanently and totally disabled. A person is permanently and totally disabled if, at any time in 2008, 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 33 and 41).
Head of household filing status (line 4).
Credit for child and dependent care expenses (line 29).
Exclusion for dependent care benefits (Schedule 2, Part III).
Earned income credit (lines 40a and 40b).

If only one of the persons is the child's parent, the child will be treated as the qualifying child of the parent.
If two of the persons are the child's parents, the child will be treated as the qualifying child of the parent with whom the child lived for the longer period of time during 2008. If the child lived with each parent for the same amount of time, the child will be treated as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2008.
If none of the persons is the child's parent, the child will be treated as the qualifying child of the person who had the highest AGI for 2008.

If you will not be taking the EIC with a qualifying child, enter “ No ” to the left of the entry space for line 40a. Otherwise, go to Step 3, question 1, on page 41.

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 17. If you will not have an SSN by the date your return is due, see What If You Cannot File on Time? on page 7.

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).
Food stamps and low-income housing.

Line 41

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 20. 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 Form 1040A, line 33, that begin on page 37.
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 42

Recovery Rebate Credit

This credit is figured in the same manner as the economic stimulus payment you may have received in 2008 except that your 2008 tax information is used to figure this credit. Your 2007 tax information was used to figure your economic stimulus payment.

You may be able to take this credit only if:

You did not get an economic stimulus payment, or
Your economic stimulus payment was less than $600 ($1,200 if married filing jointly for 2007) plus $300 for each qualifying child you had for 2008.

However, you do not qualify for this credit if all of the following apply.

You received an economic stimulus payment of $300 ($600 if married filing jointly for 2007) before any offset (see Refund Offset on page 55),
Your 2008 tax on Form 1040A, line 28, is $300 or less ($600 or less if married filing jointly for 2008),
Your 2008 filing status is the same as your 2007 filing status, and
You do not have any qualifying children.

Use the worksheet that begins below to figure the credit you can take, if any. Or you can use the recovery rebate credit calculator on www.irs.gov.

If you are not required to file a return but are filing only to get this credit, be sure to fill in lines 7, 14a, and 42 of your Form 1040A.

Credit figured by the IRS. If you want us to figure the credit for you, enter “RRC” next to line 42. If you (or your spouse, if filing jointly) received any nontaxable veterans' disability or death benefits, also enter “VA” next to line 42. If you (or your spouse, if filing jointly) had nontaxable combat pay, did not file Form 8812, and did not enter an amount on line 40b, also enter “NCP” next to line 42.

Recovery Rebate Credit Worksheet—Line 42

Before you begin: See the instructions for line 42 above to find out if you can take this credit. TIP: If you received Notice 1378, have it available. The notice shows the amount of your economic stimulus payment, which you will need to fill in line 26 on page 54. If you do not have Notice 1378, you can find the amount of your economic stimulus payment on www.irs.gov.
1. Can you, or your spouse if filing a joint return, be claimed as a dependent on another person's return? No. Go to line 2. Yes. You cannot take the credit. Stop here.
2. Does your tax return include a valid social security number for you and, if filing a joint return, your spouse? Yes. Skip lines 3 and 4 and go to line 5. No. Go to line 3.
3. Are you filing a joint return for 2008? Yes. Go to line 4. No. You cannot take the credit. Stop here.
4. Were either you or your spouse a member of the U.S. Armed Forces at any time during 2008? Yes. Go to line 5. No. You cannot take the credit. Stop here.
5. Enter the amount from Form 1040A, line 35.........................	5___________
6. Enter the amount from Form 1040A, line 33 .........................	6.___________
7. Add lines 5 and 6 .............................................................	7.___________
8. Enter $600 ($1,200 if married filing jointly) .....................	8.___________
9. Enter the smaller of line 7 or line 8....................................	9.___________
10. Is the amount on line 9 at least $300 ($600 if married filing jointly)? Yes. If you have at least one qualifying child for whom you entered a valid social security number* on Form 1040A, line 6c, column (2), and checked the box in column (4), or have at least one qualifying child with a valid social security number* for whom you completed Form 8901, go to line 11. Otherwise, skip lines 11 through19 and enter the amount from line 9 on line 20. No. If line 7 is more than zero, go to line 11. Otherwise, skip line 11and go to line 12.
11.Is the amount from Form 1040A, line 15, more than the amount shown below for your filing status? Single or married filing separately – $8,950 Married filing jointly – $17,900 Head of household – $11,500 Qualifying widow(er) – $14,400 No. Go to line 12. Yes. Skip lines 12 through 16 and go to line 17.	11.___________
12. Enter the amount from Form 1040A, line 14a ......................	12.__________
13. Enter the amount of any nontaxable veterans' disability or death benefits you received in 2008 .....................	13.__________
14. Earned income. Complete Step 5, item 1, on page 42 to figure the amount to enter. (If you (or your spouse, if filing jointly) had nontaxable combat pay and did not enter an amount on line 40b, add your (and your spouse’s) nontaxable combat pay to the amount on this line) .	14.__________
15. Qualifying income. Add lines 12, 13, and 14 .....................	15.__________
16. Is line 15 at least $3,000? No. Skip lines 17 through 19 and enter the amount from line 9 on line 20. Yes. Go to line 17.
17. Enter $300 ($600 if married filing jointly) ..................	17.__________
18. Enter the larger of line 9 or line 17 .....................	18.__________
19. Multiply $300 by the number of qualifying children for whom you entered a valid social security number* on: Form 1040A, line 6c, column (2), and checked the box in column (4), or Form 8901, column (b)	19.___________
20. Add lines 18 and 19 .......................................	20.___________
21. Enter the amount from Form 1040A, line 22 ........	21.___________
22 Enter $75,000 ($150,000 if married filing jointly) ......	22.___________
23. Is the amount on line 21 more than the amount on line 22? No. Skip line 24. Enter the amount from line 20 on line 25 below. Yes. Subtract line 22 from line 21	23.__________
24. Multiply line 23 by 5% (.05) ......................	24.__________
25. Subtract line 24 from line 20. If zero or less, enter -0.......	25.__________
26. Enter the amount, if any, of the economic stimulus payment you received (before offset) as shown on Notice 1378 or www.irs.gov. If you received more than one payment, enter the total of all payments you received as shown on all Notices 1378 or on www.irs.gov. If filing a joint return, include your spouse's payment as shown on your spouse's Notice 1378 or on www.irs.gov. If you filed a joint return for 2007 and received an economic stimulus payment, you and your spouse are each treated as having received half of the payment	26.__________
27. Recovery rebate credit. Subtract line 26 from line 25. If zero or less, enter -0-. Enter the result here and, if more than zero, on Form 1040A, line 42. If you entered an amount on line 13 , enter “VA” on the dotted line to the left of Form 1040, line 42. If you (or your spouse, if filing jointly) had nontaxable combat pay, did not file Form 8812, and did not enter an amount on line 40b, enter “NCP” to the left of Form 1040A, line 42. If line 26 is more than line 25, you do not have to pay back the difference	27.__________
*A valid social security number is not required for a qualifying child if you file a joint return AND either you or your spouse was a member of the U.S. Armed Forces at any time during 2008.

Refund

Line 44

Amount Overpaid

If line 44 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 74 for details.

TIP: 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 on page 71.

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 44 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 44 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 74) or see Form 8379.

Lines 45a Through 45d

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 page 56.

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 45a 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 45a and attach Form 8888 if you want to split the direct deposit of your refund among two or three accounts, or
Complete lines 45b through 73d if you want your refund deposited to only one account.

Otherwise, we will send you a check.

Note.If you do not want your refund directly deposited to your account, do not check the box on line 45a. Draw a line through the boxes on lines 45b and 45d.

CAUTION: 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 45a and attach Form 8888 or fill in lines 45b through 45d, 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.

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 sent instead. On the sample check below, the routing number is 250250025. Jeffrey and Suzanne 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 45b 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 45c

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 45d

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).

CAUTION: 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.

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 2008. 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 2008 return during 2009 and do not notify the trustee in advance, the trustee can assume the deposit to your IRA is for 2009. If you designate your deposit to be for 2008, 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 2008. In that case, you must file an amended 2008 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.

CAUTION: 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 the year) to a traditional IRA or Roth IRA for 2008 or 2009. A higher limit may apply for 2008 and 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.

TIP: For more information on IRAs, see Pub. 590.

Line 46

Applied to Your 2009 Estimated Tax

Enter on line 46 the amount, if any, of the overpayment on line 44 you want applied to your 2009 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.

CAUTION: This election to apply part or all of the amount overpaid to your 2009 estimated tax cannot be changed later.

Amount You Owe

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, 2009. If you file your return after April 15, 2009, 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 47

Amount You Owe

TIP: To save interest and penalties, pay your taxes in full by April 15, 2009. You do not have to pay if line 47 is under $1.

Include any estimated tax penalty from line 48 in the amount you enter on line 47.

You can pay by check, money order, or credit card. Do not include any estimated tax payment for 2009 in your check, money order, or amount you charge. 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 “2008 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”).

To pay by credit card. You can use your American Express® Card, Discover® Card, MasterCard® card, or Visa® card. To pay by credit card, call toll-free or visit the website of either service provider listed below and follow the instructions. A convenience fee will be charged by the service provider based on the amount you are paying. Fees may vary between 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.

Official Payments Corporation
1-800-2PAY-TAXSM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com

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

TIP: 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 2009. See on page 71.

What If You Cannot Pay?

If you cannot pay the full amount shown on line 47 when you file, you can ask to make monthly installment payments for the full or a partial amount. You may 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, 2009. 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, use the pull-down menu under “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.

Line 48

Estimated Tax Penalty

You may owe this penalty if:

Line 47 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.

The “tax shown on your return” is the amount on your 2008 Form 1040A line37, minus the total of any amounts shown on lines 40a, 41, 42.

Exception. You will not owe the penalty if your 2007 tax return was for a tax year of 12 full months and either of the following applies.

You had no tax shown on your 2007 return and you were a U.S. citizen or resident for all of 2007, or
The total of lines 38, 39, and any excess social security and tier 1 RRTA tax included on your 2008 return is at least 100% of the tax shown on your 2007 return (110% of that amount if you are not a farmer or fisherman and your adjusted gross income shown on that return is more than $150,000, or if married filing separately for 2008, more than $75,000). Your estimated tax payments for 2008 must have been made on time and for the required amount.

For most people, the “tax shown on your 2007 return” is the amount on your 2007 Form 1040A, line 37, minus the total of any amounts shown on lines 66a, 68, and 40a and 41.

Figuring the Penalty

If the Exception above 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 48. Add the penalty to any tax due and enter the total on line 47. If you are due a refund, subtract the penalty from the overpayment you show on line 44. Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.

TIP: Because Form 2210 is complicated, you can leave line 48 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.

Third Party Designee

If you want to allow a friend, family member, or any other person you choose to discuss your 2008 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). But if you want to allow the paid preparer who signed your return to discuss it with the IRS, just enter “Preparer” in the space for the designee's name. You do not have to provide the other information requested.

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 2009 tax return. This is April 15, 2010, for most people. If you wish to revoke the authorization before it ends, see Pub. 947.

Sign Your Return

Form 1040A 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 72.

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 2007 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 2007 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you do not have your 2007 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 2007 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.

CAUTION: You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2008.

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 post-1984 decree or agreement), 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 Worksheets 1 through 4 from Pub. 517 (or other statement showing the required information and computations).

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

Attach Required Forms and Schedules

Attach Form(s) W-2 to the front of Form 1040A. If you received a Form W-2c (a corrected Form W-2), attach a copy of your original Form(s) W-2 and any Form(s) W-2c. Attach all other schedules and forms behind Form 1040A in order by number. If you are filing Schedule EIC, put it last. Do not attach items unless required to do so.

TIP: If you received a 2007 Form 1099-R showing federal income tax withheld, also attach the form to the front of Form 1040A.

If you owe tax and are sending in your payment, do not attach it to Form 1040A. Instead, place it loose inside the envelope.

General Information

Introduction

How To Avoid Common Mistakes. Mistakes can delay your refund or result in notices being sent to you.

Be sure to enter your social security number (SSN) in the space provided on page 1 of Form 1040A. If you are married filing a joint or separate return, also enter your spouse's SSN. Be sure to enter your SSN in the space next to your name.
Make sure you entered the correct name and social security number (SSN) for each dependent you claim on line 6c. Check that each dependent's name and SSN agrees with his or her social security card. For each child under age 17 who is a qualifying child for the child tax credit, make sure you either checked the box in line 6c, column (4), or completed Form 8901.
Check your math, especially for the child tax credit, earned income credit (EIC), taxable social security benefits, total income, itemized deductions or standard deduction, deduction for exemptions, taxable income, total tax, federal income tax withheld, and refund or amount you owe. If you think you can take the earned income credit, read the instructions for lines 40a and 40b that begin on page 38 to make sure you qualify. If you do, make sure you enter on Schedule EIC the correct SSN for each person you claim as a qualifying child. Also, be sure you used the correct column of the EIC Table for your filing status and the number of children you have.
Remember to sign and date Form 1040A and enter your occupation(s).
Be sure you use the correct method to figure your tax. See the instructions for line 28 that begin on page 33. Also, enter your total tax on line 37.
Make sure you use the correct filing status. If you think you can file as head of household, read the instructions for line 4 on page 18 to make sure you qualify.
Make sure your name and address are correct on the peel-off label. If not, enter the correct information.
If you are married filing jointly and did not get a peel-off label, enter your and your spouse's name in the same order as shown on your last return.
Enter your standard deduction on line 24. Also, if you check any box on line 23a,23b, or 23c or you (or your spouse if filing jointly) can be claimed as a dependent on someone else's 2007 return, see page 32 to find the amount to enter on line 24.
Attach your Form(s) W-2 and any other required forms and schedules.
If you owe tax and are paying by check or money order, be sure to include all the required information on your payment. See the instructions for line 47 on page 56 for details.

What Are Your Rights as a Taxpayer? You have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Our goal at the IRS is to protect your rights so that you will have the highest confidence in the integrity, efficiency, and fairness of our tax system. To ensure that you always receive such treatment, you should know about the many rights you have at each step of the tax process. For details, see Pub. 1.

Innocent Spouse Relief . Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits, (b) you are divorced, separated, or no longer living with your spouse, or (c) given all the facts and circumstances, it would not be fair to hold you liable for the tax. You may also qualify for relief if you were a married resident of a community property state but did not file a joint return and are now liable for an underpaid or understated tax. To request relief, you generally must file Form 8857 no later than 2 years after the date on which the IRS first attempted to collect the tax from you. For more information, see Pub. 971 and Form 8857 or you can call the Innocent Spouse office toll-free at 1-866-897-4270.

Income Tax Withholding and Estimated Tax Payments for 2009. If the amount you owe or the amount you overpaid is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2009 pay. For details on how to complete Form W-4, see Pub. 919. If you have pension or annuity income, use Form W-4P. If you receive certain government payments (such as unemployment compensation or social security benefits), you can have tax withheld from those payments by giving the payer Form W-4V.

In general, you do not have to make estimated tax payments if you expect that your 2009 Form 1040A will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2009 is $1,000 or more, see Form 1040-ES. It has a worksheet you can use to see if you have to make estimated tax payments. For more details, see Pub. 505.

Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card? If not, certain deductions and credits may be reduced or disallowed, your refund may be delayed, and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the Social Security Administration at 1-800-772-1213.

Secure Your Tax Records from Identity Theft. Identity theft occurs when someone uses your personal information such as your name, social security number (SSN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

To reduce your risk:

Protect your SSN,
Ensure your employer is protecting your SSN, and
Be careful when choosing a tax preparer.

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter.

If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, etc., contact the IRS Identity Theft Hotline at 1-800-908-4490.

For more information, see Pub. 4535.

Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.

Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is the act of sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at spam@uce.gov or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338).

Visit the IRS website at www.irs.gov to learn more about identity theft and how to reduce your risk.

How Do You Make a Gift To Reduce Debt Held By the Public? If you wish to do so, make a check payable to “Bureau of the Public Debt.” You can send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. Do not add your gift to any tax you may owe. See page 65 for details on how to pay any tax you owe.

TIP: You may be able to deduct this gift on your 2009 tax return.

How Long Should Records Be Kept? Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see Pub. 552.

Need a Copy of Your Tax Return? If you need a copy of your tax return, use Form 4506. There is a $57 fee (subject to change) for each return requested. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived. If you want a free transcript of your tax return or account, use Form 4506-T or call us. See page 86 for the number.

Death of a Taxpayer . If a taxpayer died before filing a return for 2008, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return.

If your spouse died in 2008 and you did not remarry in 2008, or if your spouse died in 2009 before filing a return for 2008, you can file a joint return. A joint return should show your spouse's 2008 income before death and your income for all of 2008. Enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, he or she must also sign.

The surviving spouse or personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number should not be used for tax years after the year of death, except for estate tax return purposes.

Claiming a Refund for a Deceased Taxpayer.If you are filing a joint return as a surviving spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and attach a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.

For more details, use TeleTax topic 356 (see page 84) or see Pub. 559.

Past Due Returns. The integrity of our tax system and well-being of our country depend, to a large degree, on the timely filing and payment of taxes by each individual, family, and business in this country. Those choosing not to file and pay their fair share increase the burden on the rest of us to support our schools, maintain and repair roadways, and the many other ways our tax dollars help to make life easier for all citizens.

Some people don't know they should file a tax return; some don't file because they expect a refund; and some don't file because they owe taxes. Encourage your family, neighbors, friends, and coworkers to do their fair share by filing their federal tax returns and paying any tax due on time.

If you or someone you know needs to file past due tax returns, use TeleTax topic 153 (see page 74) or visit www.irs.gov and click on “Individuals” for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040 instruction booklet. For example, if you are filing a 2005 return in 2009, use the address in this booklet. However, if you got an IRS notice, mail the return to the address in the notice.

Other Ways To Get Help

Send Your Written Tax Questions to the IRS. You should get an answer in about 30 days. For the mailing address, call us at 1-800-829-1040 (hearing impaired customers with access to TTY/TDD equipment may call 1-800-829-4059). Do not send questions with your return.

Research Your Tax Questions Online.You can find answers to many of your tax questions online in several ways by accessing the IRS website at www.irs.gov/help and then clicking on “Help With Tax Questions.” Here are some of the methods you may want to try.

Frequently asked questions. This section contains an extensive list of questions and answers. You can select your question by category or keyword.
Tax trails. This is an interactive section which asks questions you can answer by selecting “Yes” or “No.”
Tax topics. This is an online version of the TeleTax topics listed on pages 74 and 75.

Free Help With Your Return.Free help in preparing your return is available nationwide from IRS-sponsored volunteers. These volunteers are trained and certified to prepare federal income tax returns by passing an IRS test. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers. The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax return preparation. VITA/TCE tax preparation sites must adhere to strict quality standards necessary to prepare accurate returns. Free electronic filing is offered by IRS authorized e-file providers at many of the VITA/TCE locations nationwide. Volunteers will help you with claiming the credits and deductions you may be entitled to. If you are a member of the military, you can also get assistance on military tax benefits, such as combat zone tax benefits, at an office within your installation. For more information on these programs, go to www.irs.gov and enter keyword “VITA” in the upper right corner. Or, call us at 1-800-829-1040. To find the nearest AARP Tax-Aide site, visit AARP's website at www.aarp.org/money/taxaide or call 1-888-227-7669.

When you go for help, take proof of identity and social security numbers (or individual taxpayer identification numbers) for your spouse, your dependents, and yourself. Take a copy of your 2007 tax return (if available), all your Forms W-2, 1099, and 1098 for 2008, and any other information about your 2008 income and expenses. Also bring Notice 1378 if you received an economic stimulus payment during 2008.

Everyday Tax Solutions.You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under “United States Government, Internal Revenue Service.”

Online Services.If you subscribe to an online service, ask about online filing or tax information.

Help for People With Disabilities.Telephone help is available using TTY/TDD equipment by calling 1-800-829-4059. Braille materials are available at libraries that have special services for people with disabilities.

Interest and Penalties

What if you file or pay late? The IRS can charge you interest and penalties on the amount you owe. If you file late, the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, attach it to your return. The penalty can be as much as 25% of the tax due (15% per month up to a maximum of 75% if the failure to file is fraudulent). We will charge you interest on the penalty from the due date of the return (including extensions). If your return is more than 60 days late, the minimum penalty will be $100 or the amount of any tax you owe, whichever is smaller. If you pay your taxes late, the penalty is usually ½ of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return.

Are there other penalties? Yes. Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. We will charge you interest on these penalties from the due date of the return (including extensions). Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. See Pub. 17 for details. In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax or shows a substantially incorrect tax, because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2007-30, 2007-14 I.R.B. 883, available at www.irs.gov/ir/2007-14_IRB/ar20.html.

Refund Information

Where is my refund?

You can go online to check the status of your refund 72 hours after IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status.

Go to www.irs.gov and click on Where's My Refund. Have a copy of your tax return handy. You will need to provide the following information from your return:

Your social security number (or individual taxpayer identification number),
Your filing status, and
The exact whole dollar amount of your refund.

TIP: Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.

If you do not have Internet access, call:

1-800-829-1954 during the hours shown on page 76, or
1-800-829-4477 24 hours a day, 7 days a week, for automated refund information.

Do not send in a copy of your return unless asked to do so.

To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions).

Refund information also is available in Spanish at www.irs.gov/espanol and the phone numbers listed above.

What Is TeleTax?

Recorded Tax Information

Recorded tax information is available 24 hours a day, 7 days a week. Select the number of the topic you want to hear. Then, call 1-800-829-4477. Have paper and pencil handy to take notes.

Topics by Internet

TeleTax topics are also available through the IRS website at www.irs.gov.

TeleTax Topics

All topics are available in Spanish.

IRS Help Available

101 IRS services—Volunteer tax assistance, toll-free telephone, walk-in assistance, and outreach programs
102 Tax assistance for individuals with disabilities and the hearing impaired
103 Tax help for small businesses and the self-employed
104 Taxpayer Advocate Service—Help for problem situations
105 Armed Forces tax information
107 Tax relief in disaster situations

IRS Procedures

151 Your appeal rights
152 Refund information
153 What to do if you haven't filed your tax return
154 Forms W-2 and Form 1099-R—What to do if not received
155 Forms and publications—How to order
156 Copy of your tax return—How to get one
157 Change of address—How to notify IRS
158 Ensuring proper credit of payments
159 Prior year(s) Form W-2—How to get a copy of
160 Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)

Collection

201 The collection process
202 Tax payment options
203 Failure to pay child support and federal nontax and state income tax obligations
204 Offers in compromise
205 Innocent spouse relief (and separation of liability and equitable relief)
206 Dishonored payments

Alternative Filing Methods

253 Substitute tax forms
254 How to choose a paid tax preparer

General Information

301 When, where, and how to file
303 Checklist of common errors when preparing your tax return
304 Extension of time to file your tax return
305 Recordkeeping
306 Penalty for underpayment of estimated tax
307 Backup withholding
308 Amended returns
309 Roth IRA contributions
310 Coverdell education savings accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)

Filing Requirements, Filing Status, and Exemptions

352 Which form—1040, 1040A, or 1040EZ?
356 Decedents

Types of Income

401 Wages and salaries
403 Interest received
404 Dividends
407 Business income
409 Capital gains and losses
410 Pensions and annuities
411 Pensions—The general rule and the simplified method
412 Lump-sum distributions
413 Rollovers from retirement plans
414 Rental income and expenses
415 Renting residential and vacation property
416 Farming and fishing income
417 Earnings for clergy
418 Unemployment compensation
419 Gambling income and expenses
420 Bartering income
421 Scholarship and fellowship grants
423 Social security and equivalent railroad retirement benefits
424 401(k) plans
425 Passive activities—Losses and credits
427 Stock options
429 Traders in securities (information for Form 1040 filers)
430 Exchange of policyholder interest for stock
431 Canceled debt - is it taxable or not?

Adjustments to Income

451 Individual retirement arrangements (IRAs)
452 Alimony paid
453 Bad debt deduction
455 Moving expenses
456 Student loan interest deduction
457 Tuition and fees deduction
458 Educator expense deduction

Itemized Deductions

501 Should I itemize?
502 Medical and dental expenses
503 Deductible taxes
504 Home mortgage points
505 Interest expense
506 Contributions
507 Casualty and theft losses
508 Miscellaneous expenses
509 Business use of home
510 Business use of car
511 Business travel expenses
512 Business entertainment expenses
513 Educational expenses
514 Employee business expenses
515 Casualty, disaster, and theft losses

Tax Computation

551 Standard deduction
552 Tax and credits figured by the IRS
553 Tax on a child's investment income
554 Self-employment tax
556 Alternative minimum tax
557 Tax on early distributions from traditional and Roth IRAs
558 Tax on early distributions from retirement plans

Tax Credits

601 Earned income credit (EIC)
602 Child and dependent care credit
607 Adoption credit
608 Excess social security and RRTA tax withheld
610 Retirement savings contributions credit
611 First-time homebuyer credit

IRS Notices

651 Notices—What to do
652 Notice of underreported income—CP 2000
653 IRS notices and bills, penalties, and interest charges

Basis of Assets, Depreciation, and Sale of Assets

701 Sale of your home
703 Basis of assets
704 Depreciation
705 Installment sales

Employer Tax Information

751 Social security and Medicare withholding rates
752 Form W-2—Where, when, and how to file
753 Form W-4—Employee's Withholding Allowance Certificate
754 Form W-5—Advance earned income credit
755 Employer identification number (EIN)—How to apply
756 Employment taxes for household employees
757 Forms 941 and 944—Deposit requirements
758 Form 941—Employer's Quarterly Federal Tax Return and Form 944—Employer's Annual Federal Tax Return
761 Tips—Withholding and reporting
762 Independent contractor vs. employee

Magnetic Media Filers—1099 Series and Related Information Returns
801 Who must file magnetically
802 Applications, forms, and information
803 Waivers and extensions
804 Test files and combined federal and state filing
805 Electronic filing of information returns

Tax Information for Aliens and U.S. Citizens Living Abroad

851 Resident and nonresident aliens
856 Foreign tax credit
857 Individual taxpayer identification number (ITIN)—Form W-7
858 Alien tax clearance

Tax Information for Residents of Puerto Rico (in Spanish only)

901 Is a person with income from Puerto Rican sources required to file a U.S. federal income tax return?
902 Credits and deductions for taxpayers with Puerto Rican source income that is exempt from U.S. tax
903 Federal employment tax in Puerto Rico
904 Tax assistance for residents of Puerto Rico

Calling the IRS

If you cannot find the answer to your question in these instructions or online, please call us for assistance. See Making the Call below. You will not be charged for the call unless your phone company charges you for toll-free calls. Our normal hours of operation are Monday through Friday from 7:00 a.m. to 10:00 p.m. local time. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone.

TIP: If you want to check the status of your 2008 refund, see on page 74.

Before You Call

IRS representatives care about the quality of the service provided to you, our customer. You can help us provide accurate, complete answers to your questions by having the following information available.

The tax form, schedule, or notice to which your question relates.
The facts about your particular situation. The answer to the same question often varies from one taxpayer to another because of differences in their age, income, whether they can be claimed as a dependent, etc.
The name of any IRS publication or other source of information that you used to look for the answer.
To maintain your account security, you may be asked for the following information, which you should also have available.
Your social security number.
The amount of refund and filing status shown on your tax return.
The “Caller ID Number” shown at the top of any notice you received.
Your personal identification number (PIN) if you have one.
Your date of birth.
The numbers in your street address.
Your ZIP code.

If you are asking for an installment agreement to pay your tax, you will be asked for the highest amount you can pay each month and the date on which you can pay it.

Evaluation of services provided. The IRS uses several methods to evaluate our telephone service. One method is to record telephone calls for quality purposes only. A random sample of recorded calls is selected for review through the quality assurance process. Other methods include listening to live calls in progress and random selection of customers for participation in a customer satisfaction survey.

Making the Call

Call 1-800-829-1040 (hearing impaired customers with access to TTY/TDD equipment may call 1-800-829-4059). Our menu allows you to speak your responses or use your keypad to select a menu option. After receiving your menu selection, the system will direct your call to the appropriate assistance.

Before You Hang Up

If you do not fully understand the answer you receive, or you feel our representative may not fully understand your question, our representative needs to know this. He or she will be happy to take additional time to be sure your question is answered fully.

By law, you are responsible for paying your share of federal income tax. If we should make an error in answering your question, you are still responsible for the payment of the correct tax. Should this occur, however, you will not be charged any penalty.

Quick and Easy Access to Tax Help and Tax Products

TIP: If you live outside the United States, see Pub. 54 to find out how to get help and tax products.

Internet

You can access the IRS website 24 hours a day, 7 days a week, at www.irs.gov.

Online services and help. Go to www.irs.gov to:

Access Free File, a free commercial income tax preparation and electronic filing service available to taxpayers with adjusted gross income of $56,000 or less.
Check the status of your 2008 refund. Click on “Where's My Refund.”
See answers to many questions. Click on “Frequently Asked Questions.”
Figure your withholding allowances using our Withholding Calculator at www.irs.gov/individuals.
Sign up for e-News Subscriptions to get the latest tax news on a variety of topics by email.
Get disaster relief information. Enter keyword “Disaster.”
Safeguard your privacy. Enter keyword “Privacy Policy.”
Find an Authorized e-file Provider.
View information on accessible IRS tax products. Click on “Accessibility.”

View and download products. Click on “More Forms and Publications” or go to www.irs.gov/formspubs.

For forms and instructions, click on “Form and Instruction number.”
For publications, click on “Publication number.”
For a subject index to forms, instructions, and publications, click on “Topical index.”

For prior year forms, instructions, and publications, click on “Previous years.”

Online ordering of products. To order tax products delivered by mail, go to www.irs.gov/formspubs.

For current year products, click on “Forms and publications by U.S. mail.”
For a tax booklet of forms and instructions, click on “Tax packages.”
For tax products on a DVD, click on “Tax products on DVD (Pub. 1796).” See DVD on this page.

Phone

Tax forms and publications. Call 1-800-TAX-FORM (1-800-829-3676) to order current and prior year forms, instructions, and publications. You should receive your order within 10 working days.

Tax help and questions. Call 1-800-829-1040.

Hearing Impaired TTY/TDD. Call 1-800-829-4059.

TeleTax information - 24 hour tax information. Call 1-800-829-4477. See pages 84 and 85 for topic numbers and details.

Refund hotline. Call 1-800-829-1954.

National Taxpayer Advocate helpline. Call 1-877-777-4778.

Walk-In

You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries. Also, some grocery stores, copy centers, city and county government offices, and credit unions have reproducible tax products available to photocopy or print from a DVD.

Mail

You can order forms, instructions, and publications by completing the order blank on page 90. You should receive your order within 10 days after we receive your request.

DVD

Buy IRS Publication 1796 (IRS Tax Products DVD) for $30. Price is subject to change. There may be a handling fee. The DVD includes current-year and prior-year forms, instructions, and publications; Internal Revenue Bulletins; and toll-free and email technical support. The DVD is released twice during the year. The first release will ship early January 2009 and the final release will ship early March 2009.

Internet. Buy the DVD from:

National Technical Information Service (NTIS) at www.irs.gov/cdorders
Government Printing Office (GPO) at http:// bookstore.gpo.gov (search for Pub. 1796)

Telephone. Buy the DVD from:

NTIS at 1-877-233-6767
GPO at 1-866-512-1800

Other ways to get help. See page 83 for information.

Disclosure, Privacy Act, and Paperwork Reduction Act Notice

The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.

This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.

Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires you to provide your social security number or other identifying number. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.

If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged.

Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, U.S. commonwealths or possessions, and certain foreign governments to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information which we cannot get in any other way in order to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.

We Welcome Comments on Forms

We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.

If you have suggestions for making these forms simpler, we would be happy to hear from you. You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Enter “Forms Comment” on the subject line. Or you can write to Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send your return to this address. Instead, see the back cover.

Estimates of Taxpayer Burden

The table below shows burden estimates by form type and type of taxpayer. Time burden is further broken out by taxpayer activity. The largest component of time burden for all taxpayers is recordkeeping, as opposed to form completion and submission. In addition, the time burden associated with form completion and submission activities is closely tied to preparation method (self-prepared without software, self-prepared with software, and prepared by paid preparer).

Time spent and out-of-pocket costs are estimated separately. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples of out-of-pocket costs include tax return preparation and submission fees, postage, tax preparation software costs, photocopying costs, and phone calls (if not toll-free).

Both time and cost burdens are national averages and do not necessarily reflect a “typical” case. For instance, the average time burden for all taxpayers filing a 1040, 1040A, or 1040EZ was 26.4 hours, with an average cost of $209 per return. This average includes all associated forms and schedules, across all preparation methods and all taxpayer activities. Taxpayers filing Form 1040 had an average burden of about 33 hours, and taxpayers filing Form 1040A and Form 1040EZ averaged about 11 hours. However, within each of these estimates, there is significant variation in taxpayer activity. Similarly, tax preparation fees vary extensively depending on the taxpayer's tax situation and issues, the type of professional preparer, and the geographic area.

The data shown are the best forward-looking estimates available as of November 4, 2008, for income tax returns filed for 2008. The method used to estimate taxpayer burden incorporates results from a taxpayer burden survey conducted in 2000 and 2001. The estimates are subject to change as new data becomes available. The estimates do not include burden associated with post-filing activities. However, operational IRS data indicates that electronically prepared and e-filed returns have fewer errors, implying a lower overall post-filing burden.

If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms on page 78.

Order Form for Forms and Publications

The most frequently ordered forms and publications are listed on the order form below. You will receive two copies of each form, one copy of the instructions, and one copy of each publication you order. To help reduce waste, please order only the items you need to prepare your return.

TIP: For faster ways of getting the items you need, go to www.irs.gov/formspubs.

How To Use the Order Form

Circle the items you need on the order form below. Use the blank spaces to order items not listed. If you need more space, attach a separate sheet of paper.

Print or type your name and address accurately in the space provided below to ensure delivery of your order. Enclose the order form in an envelope and mail it to the IRS address shown on this page. You should receive your order within 10 days after receipt of your request.

Do not send your tax return to the address shown on this page. Instead, see the back cover.

Where Do You File?

If an envelope came with this booklet, please use it. If you do not have one or if you moved during the year, mail your return to the address shown below that applies to you. If you want to use a private delivery service, see page 8.

TIP: Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over 1/4 " thick). Also, include your complete return address.

IF you live in...	THEN use this address if you:
IF you live in...	Are not enclosing a check or money order...	Are enclosing a check or money order...
Alabama, Florida, Georgia, North Carolina, South Carolina, Virginia	Department of the Treasury Internal Revenue Service Center Atlanta, GA 39901-0002	Department of the Treasury Internal Revenue Service Center Atlanta, GA 39901-0102
District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, Vermont	Department of the Treasury Internal Revenue Service Center Andover, MA 05501-0002	Department of the Treasury Internal Revenue Service Center Andover, MA 05501-0102
Arkansas, Connecticut, Delaware, Indiana, Michigan, Missouri, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, West Virginia	Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999-0002	Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999-0102
Kentucky, Louisiana, Mississippi, Tennessee, Texas	Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0002	Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0102
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Illinois, Iowa, Kansas, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming	Department of the Treasury Internal Revenue Service Center Fresno, CA 93888-0002	Department of the Treasury Internal Revenue Service Center Fresno, CA 93888-0102
A foreign country, American Samoa, or Puerto Rico (or are excluding income under Internal Revenue Code section 933), or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien or nonpermanent resident of Guam or the Virgin Islands*	Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA	Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA
* Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.

Federal Tax Help Links