Table of Contents
Dear Taxpayer,
U.S. Supreme Court Justice Oliver Wendell Holmes, Jr. notably said “Taxes are what we pay for civilized society.” We should be proud that the vast majority of American citizens pay their taxes honestly and of their own free will. In an ever more complex and global world, we cannot take for granted this cornerstone principle of our democracy.
For the IRS's part, we owe it to all taxpayers to make the process of paying taxes as easy as possible. IRS employees are dedicated to helping taxpayers to quickly get their questions answered, complete their forms, pay their taxes, and get back to their lives. From the telephone representative who answers tax law questions, to the walk-in site employees who help low-income taxpayers, to the technicians that design and build our website – www.irs.gov – we are committed to providing top quality service.
Unfortunately, there will always be some that cheat their fellow citizens by avoiding the payment of their fair share of taxes. The IRS owes it to the millions of you who promptly pay your taxes in full to pursue these people through strong enforcement programs. I believe this is a basic matter of fairness.
If you need more information about taxes, I hope you'll visit us online at www.irs.gov, or call us toll free at 1-800-829-1040. Your government works for you, so please do not hesitate to contact us if you need help.
Sincerely,

Douglas H. Shulman
"IRS Customer Service Standards"
Electronic Filing (e-file)
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A child lived with you and you earned less than $38,646 ($41,646 if married filing jointly), or
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A child did not live with you and you earned less than $12,880 ($15,880 if married filing jointly).
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Was under age 18 at the end of 2008,
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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
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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.
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An additional exemption amount if you provided housing for a person displaced by the Midwestern storms, tornadoes, or flooding.
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An election to use your 2007 earned income to figure your 2008 EIC and additional child tax credit.
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Special rules for time and support tests for people who were temporarily relocated because of the Midwestern storms, tornadoes, or flooding.
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Special rules for withdrawals and loans from IRAs and other qualified retirement plans.
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A child lived with you and you earned less than $40,295 ($43,415 if married filing jointly), or
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A child did not live with you and you earned less than $13,440 ($16,560 if married filing jointly).
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Your qualifying child must be younger than you.
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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.
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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.
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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.
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit www.irs.gov for details.
Use Chart A, B, or C to see if you must file a return.
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.
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.
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.
An automatic 6-month extension to file does not extend the time to pay your tax. See Form 4868.
If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.
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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.
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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.
See the back cover for filing instructions and addresses.
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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.
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Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.
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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.
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 . . . |
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| Single | under 65 65 or older |
$8,950 10,300 |
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| Married filing jointly*** | under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) |
$17,900 18,950 20,000 |
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| Married filing separately (see page 18) | any age | $3,500 | |||
| Head of household (see page 18) |
under 65 65 or older |
$11,500 12,850 |
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| Qualifying widow(er) with dependent child (see page 19) | under 65 65 or older |
$14,400 15,450 |
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| * 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 14a and 14b that begin on page 27 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. |
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Chart B—For Children and Other Dependents
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| 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 wages, tips, 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? | |||||||
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No. You must file a return if any of the following apply. | ||||||
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Yes. You must file a return if any of the following apply. | ||||||
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| Married dependents. Were you either age 65 or older or blind? | |||||||
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No. You must file a return if any of the following apply. | ||||||
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Yes. You must file a return if any of the following apply. | ||||||
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Chart C—Other Situations When You Must File
You must file a return if either of the following applies for 2008.
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You must file a return using Form 1040 if any of the following apply for 2008.
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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 | |||||
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| Married filing jointly | |||||
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| Married filing separately** | |||||
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| Head of household | |||||
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| Qualifying widow(er) with dependent child | |||||
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* If you paid real estate taxes in 2008, increase the amount in this column by the lesser of:
** If you can take an exemption for your spouse, complete the Standard Deduction Worksheet on page 33 for the amount that applies to you. |
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| 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
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| 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, that begin 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) | See the instructions for Form 1040A, line 23c, on page 32. But if you are itemizing deductions, you 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. |
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You can use Form 1040A if all six of the following apply.
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You only had income from the following sources:
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Wages, salaries, tips.
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Interest and ordinary dividends.
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Capital gain distributions.
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Taxable scholarship and fellowship grants.
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Pensions, annuities, and IRAs.
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Unemployment compensation.
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Taxable social security and railroad retirement benefits.
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Alaska Permanent Fund dividends.
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The only adjustments to income you can claim are:
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Educator expenses.
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IRA deduction.
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Student loan interest deduction.
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Tuition and fees deduction.
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You do not itemize deductions.
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Your taxable income (line 27) is less than $100,000.
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The only tax credits you can claim are:
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Child tax credit.
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Additional child tax credit.
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Education credits.
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Earned income credit.
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Credit for child and dependent care expenses.
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Credit for the elderly or the disabled.
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Retirement savings contributions credit.
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Recovery rebate credit.
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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.
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.
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You received any of the following types of income:
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Income from self-employment (business or farm income).
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Certain tips you did not report to your employer. See the instructions for Form 1040A, line 7, on page 23.
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Income received as a partner in a partnership, shareholder in an S corporation, or a beneficiary of an estate or trust.
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Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.
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You received or paid interest on securities transferred between interest payment dates.
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You can exclude any of the following types of income:
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Foreign earned income you received as a U.S. citizen or resident alien.
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Certain income received from sources in Puerto Rico if you were a bona fide resident of Puerto Rico.
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Certain income received from sources in American Samoa if you were a bona fide resident of American Samoa for all of 2008.
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You have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option (see Pub. 525).
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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.
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You received a distribution from a foreign trust.
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You owe the excise tax on insider stock compensation from an expatriated corporation.
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You are reporting original issue discount (OID) in an amount more or less than the amount shown on Form 1099-OID.
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You owe household employment taxes. See Schedule H (Form 1040) and its instructions to find out if you owe these taxes.
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You are eligible for the health coverage tax credit. See Form 8885 for details.
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You are claiming the adoption credit or received employer-provided adoption benefits. See Form 8839 for details.
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You are an employee and your employer did not withhold social security and Medicare tax. See Form 8919 for details.
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You had a qualified health savings account funding distribution from your IRA.
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You are a debtor in a bankruptcy case filed after October 16, 2005.
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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.
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You are eligible for the first-time homebuyer credit. See Form 5405 for details.
Page 1 of illustrated Form 1040A
Page 2 of illustrated 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.
Using your peel-off name and address label on the back cover of this booklet will speed the processing of your return. It also prevents common errors that can delay refunds or result in unnecessary notices. Put the label on your return after you have finished it. Cross out any incorrect information and print the correct information. Add any missing items, such as your apartment number.
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.
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.
This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse can also have $3 go to the fund. If you check a box, your tax or refund will not change.
Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.
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Married filing separately.
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Single.
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Head of household.
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Married filing jointly or qualifying widow(er) with dependent child.
More than one filing status can apply to you. Choose the one that will give you the lowest tax.
You can check the box on line 1 if any of the following was true on December 31, 2008.
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You were never married.
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You were legally separated, according to your state law, under a decree of divorce or separate maintenance.
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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.
You can check the box on line 2 if any of the following apply.
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You were married at the end of 2008, even if you did not live with your spouse at the end of 2008.
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Your spouse died in 2008 and you did not remarry in 2008.
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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.
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.
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 on this page.
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.
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Any person whom you can claim as a dependent. But do not include:
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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,
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Any person who is your dependent only because he or she lived with you for all of 2008, or
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Any person you claimed as a dependent under a multiple support agreement. See page 22.
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Your unmarried qualifying child who is not your dependent.
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Your married qualifying child who is not your dependent only because you can be claimed as a dependent on someone else's 2008 return.
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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.
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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.
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You file a separate return from your spouse.
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You paid over half the cost of keeping up your home for 2008.
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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).
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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.
An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Special rules may apply for people who had to relocate because of Midwestern storms, tornadoes, or flooding. For details, see Pub. 4492-B.
You can check the box on line 5 and use joint return tax rates for 2008 if all of the following apply.
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Your spouse died in 2006 or 2007 and you did not remarry before the end of 2008.
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You have a child or stepchild whom you claim as a dependent. This does not include a foster child.
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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.
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You paid over half the cost of keeping up your home.
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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 2 that begin on page 17.
You usually can deduct $3,500 on line 26 for each exemption you can take. You may also be able to take an additional exemption amount on line 26 if you provided housing to a person displaced by the Midwestern storms, tornadoes, or flooding.
Check the box on line 6b if either of the following applies.
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Your filing status is married filing jointly and your spouse cannot be claimed as a dependent on another person's return.
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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.
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Your spouse had no income and is not filing a return.
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Your spouse cannot be claimed as a dependent on another person's return.
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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.
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).
Special rules may apply for people who had to relocate because of Midwestern storms, tornadoes, or flooding. For details, see Pub. 4492-B.
| A qualifying child is a child who is your... | |||
| Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew) | |||
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| 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) | |||
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| who... | |||
| Did not provide over half of his or her own support for 2008 (see Pub. 501) | |||
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| 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. | |||
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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 on page 22. | ||
1. Do you have a child who meets the conditions to be your qualifying child?
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Yes. |
Go to Step 2.
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No. |
Go to Step 4 on
page 21.
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.
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Yes. |
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No. |
You cannot claim this child as a dependent. Go to Form 1040A, line 7.
1. Was the child married?
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Yes. |
See Married person on page 22.
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No. |
1. 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.
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Yes. |
You cannot claim any dependents. Go to Step 3.
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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.
1. Was the child under age 17 at the end of 2008?
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Yes. |
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No. |
This child is not a qualifying child for the child tax credit. Go to Form 1040A, line 7.
1. 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.
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Yes. |
This child is a qualifying child for the child tax credit. If this child is your dependent, check the box on Form 1040A, line 6c, column (4), even if you cannot take the child tax credit. Otherwise, you must complete and attach Form 8901.
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No. |
This child is not a qualifying child for the child tax credit. Go to Form 1040A, line 7.
| A qualifying relative is a person who is your... | ||
| Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild) | ||
| or | ||
| Brother, sister, or a son or daughter of either of them (for example, your niece or nephew) | ||
| or | ||
| Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle) | ||
| or | ||
| Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law | ||
| or | ||
| Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law. If the person did not live with you for the required time, see Exception to time lived with you on page 22 | ||
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| who was not... | ||
| A qualifying child (see Step 1) of any taxpayer for 2008. For this purpose, a person is not a taxpayer if he or she is not required to file a U.S. income tax return and either does not file such return or files only to get a refund of withheld income tax. | ||
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| who... | ||
| Had gross income of less than $3,500 in 2008. If the person was permanently and totally disabled, see Exception to gross income test on page 22 | ||
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| 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?
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Yes. |
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No. |
Go to Form 1040A, line 7.
1. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? If your qualifying relative was adopted, see Exception to citizen test on page 22.
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Yes. |
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No. |
You cannot claim this person as a dependent. Go to Form 1040A, line 7.
1. Was your qualifying relative married?
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Yes. |
See Married person on page 22.
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No. |
1. 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.
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Yes. |
You cannot claim any dependents. Go to Form 1040A, line 7.
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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).
-
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 similar 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 noncustodial 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 dependent, and the noncustodial parent provides at least $600 for support of the child during 2008.
-
The decree or agreement must state all three of the following.
-
The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
-
The other parent will not claim the child as a dependent.
-
The years for which the claim is released.
The noncustodial parent must attach all of the following pages from the decree or agreement.
-
Cover page (include the other parent's SSN on that page).
-
The pages that include all the information identified in (1) through (3) above.
-
Signature page with the other parent's signature and date of agreement.
You must attach the required information even if you filed it with your return in an earlier year.
-
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).
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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 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.
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.
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.
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?
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None of your refund is taxable. | |
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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 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.
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.
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.
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.
If you get a 2008 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2008, see Pub. 550.
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, health savings account, Archer or Medicare Advantage MSA, 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.
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.
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.
-
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 on this page. 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.
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, 2009) 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, 2009. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.
Assume the same facts as in Example 1 except that you bought the stock on December 4, 2008 (the day before the ex-dividend date), and you sold the stock on February 5, 2009. You held the stock for 63 days (from December 5, 2008, through February 5, 2009). 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, 2009).
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 5, 2009. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.
Be sure you use the Qualified Dividends and Capital Gain Tax Worksheet on page 36 to figure your tax. Your tax may be less if you use this worksheet.
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)?
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You must use Form 1040. |
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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.
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 areas).
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.
-
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.
-
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.
-
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.
-
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.
-
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.
See Pub. 590 for details.
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.
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 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 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.
Attach Form(s) 1099-R to Form 1040A if any federal income tax was withheld.
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Before you begin:
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 | 2. | |||||||||
| Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3. | |||||||||||
| 3. | Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below | 3. | |||||||||
| 4. | Divide line 2 by the number on line 3 | 4. | |||||||||
| 5. | Multiply line 4 by the number of months for which this year's payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6 | 5. | |||||||||
| 6. | Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year's worksheet | 6. | |||||||||
| 7. | Subtract line 6 from line 2 | 7. | |||||||||
| 8. | Enter the smaller of line 5 or line 7 | 8. | |||||||||
| 9. | Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 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? | ||||||||||
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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) were . . . |
THEN enter on line 3 . . . | ||||||||||
| 110 or under | 410 | ||||||||||
| 111–120 | 360 | ||||||||||
| 121–130 | 310 | ||||||||||
| 131–140 | 260 | ||||||||||
| 141 or older | 210 | ||||||||||
-
a qualified trust,
-
a section 403(a) plan,
-
a section 403(b) annuity, or
-
a section 457(b) plan.
-
Your annuity starting date (defined earlier) 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.
-
The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.
-
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 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 26.
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.
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. Enter the remaining amount, even if zero, on line 12b.
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.
-
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.
|
Before you begin:
|
| 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? | ||||||||||
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No. |
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None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b. | ||||||||
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Yes. Subtract line 6 from line 5 | 7. | |||||||||
| 8. | If you are:
|
8. | |||||||||
|
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| 9. | Is the amount on line 8 less than the amount on line 7? | ||||||||||
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No. |
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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. | ||||||||
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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. | |||||||||
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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. | ||||||||||
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.
If you were age 70½ or older at the end of 2008, you cannot deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 70½ or older at the end of 2008. If you are married filing jointly and only one spouse was under age 70½ at the end of 2008, complete this worksheet only for that spouse.
|
Before you begin:
|
| Your IRA | Spouse's IRA | ||||||||||||
| 1a. | Were you covered by a retirement plan (see page 31)? | 1a. |
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| b. | If married filing jointly, was your spouse covered by a retirement plan? | 1b. |
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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.
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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.
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.
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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.
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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.
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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.
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You may be able to deduct up to an additional $3,000 if all the following conditions are met.
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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.
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You must have been a participant in the 401(k) plan 6 months before the employer filed for bankruptcy.
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The employer (or a controlling corporation) must have been a debtor in a bankruptcy case in an earlier year.
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The employer (or any other person) must have been subject to indictment or conviction based on business transactions related to the bankruptcy.
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If this applies to you, do not use the worksheet that begins on page 29. Instead, use the worksheet in Pub. 590.
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.
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.
| Your IRA | Spouse's IRA | ||||||||||||
| 2. | Enter the amount shown below that applies to you. | ||||||||||||
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2a. | 2b. | |||||||||||
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| 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? | ||||||||||||
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None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606. | |||||||||||
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Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you. | ||||||||||||
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6a. | 6b. | |||||||||||
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| 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. | ||||||||||||
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7a. | 7b. | |||||||||||
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| 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. | |||||||||||
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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. | ||||||||||
You can take this deduction only if all of the following apply.
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You paid interest in 2008 on a qualified student loan (defined later).
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Your filing status is any status except married filing separately.
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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.
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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.
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Yourself or your spouse.
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Any person who was your dependent when the loan was taken out.
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Any person you could have claimed as a dependent for the year the loan was taken out except that:
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The person filed a joint return,
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The person had gross income that was equal to or more than the exemption amount for that year ($3,500 for 2008), or
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You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.
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The person for whom the expenses were paid must have been an eligible student (defined below). 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.
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Employer-provided educational assistance benefits that are not included in box 1 of Form(s) W-2.
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Excludable U.S. series EE and I savings bond interest from Form 8815.
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Any nontaxable distribution of qualified tuition program earnings.
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Any nontaxable distribution of Coverdell education savings account earnings.
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Any scholarship, educational assistance allowance, or other payment (but not gifts, inheritances, etc.) excluded from income.
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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
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Carried at least half the normal full-time workload for the course of study he or she was pursuing.
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Before you begin:
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| 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. | |||||||||
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5. | |||||||||
| 6. | Is the amount on line 4 more than the amount on line 5? | |||||||||
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Skip lines 6 and 7, enter -0- on line 8, and go to line 9. | |||||||||
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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. | ||||||||
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.
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You cannot see better than 20/200 in your better eye with glasses or contact lenses, or
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Your field of vision is 20 degrees or less.
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, were blind, or paid real estate taxes. Enter -0- on line 24 and go to line 25.
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.
Your standard deduction is increased by the state and local real estate taxes you paid, up to $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.
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:
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You, or your spouse if filing jointly, can be claimed as a dependent on someone's 2008 return,
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You checked any box on line 23a, or
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You paid state or local real estate taxes in 2008.
Also, if you checked the box on line 23b, your standard deduction is zero, even if you were born before January 2, 1944, were
blind, or paid real estate taxes.
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| 1. | Enter the amount shown below for your filing status. | |||||||||
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1. | |||||||||
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| 2. | Can you (or your spouse if filing jointly) be claimed as a dependent? | |||||||||
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Skip line 3; enter the amount from line 1 on line 4. | |||||||||
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Go to line 3. | |||||||||
| 3. | Is your earned income* more than $600? | |||||||||
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Add $300 to your earned income. Enter the total | . | 3. | |||||||
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Enter $900 | |||||||||
| 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. | ||||||||
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