- 3.34.3.3 Transcription of Individual Income Tax Returns, Schedules and Forms
- 3.34.3.4 Administrative Items
- Exhibit 3.34.3-1 NRP TY- 2008: Code and Edit Sheet for Transcription
- Exhibit 3.34.3-2 Form 1040 Transcription
- Exhibit 3.34.3-3 Form 1040A Transcription
- Exhibit 3.34.3-4 Form 1040-A Schedule 2 Transcription
- Exhibit 3.34.3-5 Schedule A Transcription
- Exhibit 3.34.3-6 Schedule C Transcription
- Exhibit 3.34.3-7 Schedule C-EZ Transcription
- Exhibit 3.34.3-8 Schedule D Transcription
- Exhibit 3.34.3-9 Schedule E Transcription
- Exhibit 3.34.3-10 Schedule EIC Transcription
- Exhibit 3.34.3-11 Schedule F Transcription
- Exhibit 3.34.3-12 Schedule SE Transcription
- Exhibit 3.34.3-13 Form 1116 Transcription
- Exhibit 3.34.3-14 Form 2106 Transcription
- Exhibit 3.34.3-15 Form 2106-EZ
- Exhibit 3.34.3-16 Form 2441 Transcription
- Exhibit 3.34.3-17 Form 2555/2555EZ Transcription
- Exhibit 3.34.3-18 Form 3800 Transcription
- Exhibit 3.34.3-19 Form 6251 Transcription
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Enter all dates in MM/DD/YYYY or MMDDYYYY format. Using MM/DD/YYYY format will allow you to save keystrokes as described in 3.34.3.3.2.6 (2). Code and Edit will not edit dates for input.
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When using MM/DD/YYYY format you may reduce your keystrokes as follows:
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Months and days represented by numbers less than ten (1-9) can be input without the leading zero. For an example; June 8, 1995 could be input as 6/8/1995.
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Years can be input using one or two digits. The NRP Application will automatically add the century digits "20 " to years input as 0 -19. The century digits "19" will be added to years input as 20-99. For an example, an entry of 1/24/5 would be displayed as 01/24/2005. An entry of 12/24/85 would be displayed as 12/24/1985 .
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Dashes can be used instead of the forward slash.
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Some dates may appear on the form or schedule as only month and year, with the day of month is missing. In this case, enter the month and year as MM/YYYY or MMYYYYand the application will convert it to a full date. An entry of 10/2007 or 10-2007 will be converted to 10/01/2007.
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Some forms have calculated fields not used for data entry. These fields show what an expected value for a given item should be. If the data entered is what is expected, the field will be green. If not, it will be red. If red, you should go back and make sure you made the correct entry in the field. If your entry is correct, continue to the next field. The calculated field will remain red.
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Input all punctuation marks as shown on the form or schedule for names and addresses with the exception of the ampersand (&). This will help to minimize input discrepancies during KV.
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All computations are form-specific and have been previously detailed.
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All input will be done using a web based program written in ASP.NET Visual Basic. It is connected to a Microsoft SQL Server database. To use the application, you must have an approved Online 5081. This should have been accomplished prior to your training.
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Log on to your local network using your assigned domain. Open the NRP Application using the shortcut provided to you by your system administrator.
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From the "Continue to Transcription Application" menu, select the Tax Year for the case you will be inputting.
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Click the NRP 1040 Transcription button to continue.
Note:
All buttons in the NRP Application should be single-clicked. Double-clicking a button will result in the requested action being stopped.
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The NRP 1040 Transcriptionmenu will be displayed with the following items available for use when inputting a case:
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Data Entry Type – This drop down menu allows you to select Original Entry (OE) or Key Verification (KV). To change the input mode, click the arrow button adjacent to the drop down box and select the appropriate mode from the drop down list.
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Enter TIN or Case Number – This text box allows you to enter the SSN or NRP Case Number for the case you are processing. You may also paste the SSN or NRP Case Number from the system clipboard by clicking the Paste button. When entering a NRP Case Number do not enter the year digit ( the digit following the hyphen). Click the Go button or press < Enter > to access the case for processing. The Current Case Number or TIN will be displayed below the Enter TIN or Case Number box.
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Other Buttons – Various other buttons may appear below the Forms and Schedules buttons these include an Exit button to close the NRP Application, a Report button to view statistical data and a User's Manual button to display the NRP Application User's Manual.
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Flags - These indictors may be displayed to the right of the Forms and Schedules buttons to indicate that some further action is required. Possible flags are as follows:
Asterisk Flag - Entries for the Real Estate Taxes and/or Disaster Loss fields on the Edit Sheet do not match the corresponding check boxes on Forms 1040 or 1040A (The Asterisk Flag will appear next to the button where the entry is missing). Red Flag (KV Only)- No key verification has been performed for the form or schedule. Yellow Flag (KV Only)- Some key verification has been performed for the form or schedule but more verification is required (this includes when you Save Incomplete). -
Form and Schedule Buttons -These buttons allow you to access the Edit Sheet, Forms and Schedules that need to be input for the case being processed. Further instructions for using these buttons begins in 3.34.3.3.3.1
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The Forms and Schedules buttons allow you to access the Edit Sheet, Forms and Schedules that need to be input for the case being processed. Single clicking a button will display the corresponding screen display for the form or schedule selected. Certain forms or schedules may require multiple occurrences as described in 3.34.3.3.2.3.
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The forms and Schedules buttons are color coded to indicate which forms and schedules require more processing as follows:
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Green = All expected occurrences of a form or schedule have been completely input.
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Yellow = Some of the expected occurrences of a form or schedule require more input (this includes when you Save Incomplete ). Or more than the expected number of forms or schedules have been input (some forms or schedules will need to be removed).
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Red = None of the expected occurrences of a form or schedule have been input.
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Each button will indicate the number of forms or schedules completed and expected in the following format: (Completed of Expected) . For example, if you have completed one Schedule E and five Schedule E's are expected based on your entries in the Edit Sheet, the button will display Schedule E (1 of 5).
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When you initially open a case, all of the Forms and Schedules buttons will be green with the exception of the Edit Sheet button which will be red. This indicates that your entry of the case should begin with the Edit Sheet. Single-click the Edith Sheet button and input the required data as outlined in 3.34.3.1. Your entries in the Edit Sheet will determine the forms and schedules that the NRP Application expects to be input. This will be reflected in the button colors and numbering described in 3.34.3.3.3.1 (2) and (3).
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When you click one of the Forms and Schedules buttons, the NRP Application will display an on-screen representation of the form or schedule selected. The display will contain transcription fields outlined in red (alpah-numeric fields) or blue (check boxes). The NRP Application will place focus on the first required transcription field. Focus is indicated by a bold outline and a cursor blinking in the field.
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Navigation between transcription fields can be accomplished in several ways as follows:
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Single-click - Single-click on the field where entry is required with the left mouse button.
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<Tab> or <Enter> - Pressing <Tab> or <Enter> will move focus to the next required transcription field.
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<Shift> + < Tab> - Pressing <Tab> while holding the <Shift> key will move focus to the previous required transcription field.
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Arrow Keys - Pressing an arrow key will move focus to the next field in the direction of the arrow key pressed. For example, pressing the Down arrow key will move focus to the next transcription field below the currently selected field, when possible.
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Some lines on a form include tables that allow the taxpayer to enter a list of related items such as their Dependents on Forms 1040/1040A. In many cases, the taxpayer may need to include more data than will fit in the table on the form. This data is usually included on statements within the case file. Each row of data in these tables is referred to as a record. These records can be transcribed using the Record Management feature of the NRP Application. Tables that make use of this feature will include a drop down menu above or to the left of them. This drop down menu is used to view records, add records and manage previously input records as follows:
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Transcribe data from the original taxpayer document into the transcription fields as normal until all records displayed on the NRP Transcription screen are filled.
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Click the arrow button adjacent to the drop down menu and choose "Add Record" from the drop down list. The first record input will disappear and the remaining records will move up one row leaving an empty record at the bottom of the table. Input the next record of data on this new row.
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Continue adding records until all taxpayer data has been transcribed.
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To review records that have been hidden, click the arrow button adjacent to the drop down menu and choose the range of records that you want to view. For example, if ten records have been input in a table that displays six records, the drop down menu will display the ranges, "1-6 of 10" , "2-7 of 10" , "3-8 of 10" , " 4-9 of 10" and "5-10 of 10" .
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To manage previously input records, click the arrow button adjacent to the drop down menu and choose "Rec Mgmt. " The Record Management window will be displayed with all previously input records listed. You may move a record up or down in the list using the up and down arrow button to the left of the record. You may delete a record by clicking the Del button to the left of the record.
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When all records have been input and are ordered correctly, you may move on to the next transcription field.
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Some forms and schedules are too large to display on the screen in their entirety. The NRP Application will automatically scroll the screen when you move from one transcription field to the next as needed. You may need to use the scroll wheel on your mouse or the scroll bar at the right of the NRP Application window to view all of the available transcription fields.
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A purple bar will appear at the top of every form or schedule screen with several options as follows:
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Save - This button saves the data input on a form or schedule as complete and returns you to the NRP 1040 Transcription menu.
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Save Incomplete - This button saves the data input on a form or schedule as incomplete so it can be edited later and returns you to the NRP 1040 Transcription menu.
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Cancel - This button returns you to the NRP 1040 Transcription menu without saving changes that you have made to the form or schedule.
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New - This button creates a new occurrence of the current form or schedule when multiples are present.
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Delete - This button deletes the current occurrence of a form of schedule and returns you to a prior occurrence or the NRP 1040 Transcription menu if no other occurrences exist. You will be prompted to confirm that you would like to delete the form or schedule.
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+ (plus sign) - This button enlarges the form image on the screen.
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− (minus sign) - This button reduces the form image on the screen.
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Record Arrow Buttons and Drop Down Menu - When more than one occurrence of the current form or schedule has been input, these items appear allowing you to navigate between the occurrences. You can use the left arrow button to move to the previous occurrence or the right arrow button to move to the next occurrence. The arrow buttons disappear as appropriate when you are at the first or last occurrence of the form or schedule. You may also use the drop down menu to select a specific occurrence by clicking the down arrow button adjacent to the box and choosing the occurrence from the drop down list.
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KV Mismatch Indicator (KV Only) - When KV mismatches exist, this message displays the number of mismatches that are present in the format, "# KV field mismatches." When all mismatches are corrected, the message, " All KV fields match," will be displayed.
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KV (KV Only) - If KV mismatches are present, this button will take you to the first KV mismatch on the form or schedule.
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Transcription fields allow entry of data directly from the original taxpayer documents into the NRP Application. Specific instructions for inputting each transcription field are located in 3.34.3 (1 through 19).
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Input fields are outlined in red and allow entry of alpha-numeric data which appears as blue text. Input fields requiring dates will automatically reformat entered data as described in 3.34.3.3.2.6. Input fields requiring text will automatically convert all letters to uppercase. You can change data previously entered in a transcription field using <Backspace> and/or <Delete> to remove incorrect characters.
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Original Entry should be completed for a case before Key Verification takes place. From the NRP 1040 Transcription menu, input the required forms and schedules for the case following the instructions in 3.34.3.3.3.2
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Input of forms and schedules in a case should be completed in the following order:
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The NRP Edit Sheet must always be completed first. This will determine which forms and schedules must be input for the case.
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Forms 1040 or 1040A must be entered next. One of these two forms must always be present in a case file.
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The remaining forms and schedules may be found in any order within the case. Enter these documents in the order they appear in the cases from front to back to ensure that none are missed.
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Once you complete OE for a form or schedule, save it and return to NRP 1040 Transcription menu to select the next form or schedule or to begin another case.
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After a form or schedule is saved, you can correct or delete it by clicking its button. This applies to forms and schedules only. You cannot delete an entire case. Refer these cases to your manager for further action.
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Key Verification (KV) is performed by a second operator and requires the re-input of all case data to check the accuracy of the Original Entry data. When KV - Key Verification is selected from the Data Entry Type box, flags (as described in 3.34.3.3.3 (6) e) will appear next to the buttons for the forms and schedules for which OE data was input. If no flags appear, no OE has been performed for this case. You should refer the case to your manager.
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When a mismatch occurs, the message "The value you entered for Key Verification (KV) does not match the Original Entry (OE). Please choose which value you want to keep" will be displayed along with the following information about the mismatch:
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Table Name - This displays the name of the form or schedule being KV'ed and the Tax Year of the case.
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Field Name - This displays a title representing the data that is contained in the field.
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OE Value - This displays the data input during OE.
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"OE Value is Correct" Button - This button is displayed to the right of the OE Value. Pressing this button accepts the OE Value as correct and discards the KV Value.
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KV Value - This displays the data you input for KV.
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"KV Value is Correct" Button - This button is displayed to the right of the KV Value. Pressing this button accepts the KV Value as correct and discards the OE Value.
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"Field is Blank" Button - This button discards the OE Value, making it <BLANK> and keeps the KV Value in the transcription field.
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"Pause KV..." Button - This button suspends the KV process for approximately five seconds and prevents the mismatch message from being displayed.
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Compare the OE Value , KV Value and the value on the original taxpayer document. Click the appropriate button as follows:
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"OE Value is Correct" Button - Click this button if the OE Value matches the value on the original taxpayer document. The OE Value will appear under Correct Value at the bottom of the message window with an OK button to confirm your selection. When you click OK, the message window will disappear and the KV value will be changed to match the OE value.
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"KV Value is Correct" Button - Click this button if the KV Value matches the value on the original taxpayer document. The KV Value will appear under Correct Value at the bottom of the message window with an OK button to confirm your selection. When you click OK, the message window will disappear and the OE value will be changed to match the KV value.
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"Field is Blank" Button - Click this button if you want to clear the OE Value but retain the KV Value. <BLANK> will appear under Correct Value at the bottom of the message window with an OK button on confirm your selection. When you click OK the message window will disappear, the OE value will be deleted and the KV value will remain the same.
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"Pause KV..." Button - Click this button if you are stuck in a KV cycle or if both the OE Value and KV Value are incorrect to suspend KV and disable all mismatch messages for approximately five seconds. You will be prompted to confirm that you would like to pause KV. If you click OK, the message window will disappear and "KV is paused" will appear on the purple bar for five seconds. During this period, no mismatch messages will be displayed even if a mismatch occurs.
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Continue in this manner for all transcription fields on the form or schedule. To save the KV data and return to the NRP 1040 Transcription menu, click Save or Save Incomplete on the purple bar as appropriate. If KV mismatches still exist, the message, " Are you sure you want to save this record? There are KV mismatches that should be fixed," will be displayed. To save and continue to the NRP 1040 Transcription menu, click OK. To return to the form or schedule and resolve the KV mismatches, click Cancel.
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As you KV each form or schedule, the flags on the NRP 1040 Transcriptionmenu will update to indicate the amount of KV that is still required for a form or schedule as described in 3.34.3.3.3 (6 (e)). When all flags have disappeared, KV is complete for the case.
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The exhibits of this manual contain Transcription Sheets similar to those used by ISRP. They provide specific transcription procedures for each of the tax forms and schedules. Columns of the Transcription Sheets are specified below.
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Short Name – Provides the line number from the form or schedule being processed.
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Field Description – Provides a description of the contents of the field.
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Note – Identifies fields that require special processing as follows:
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Box - Indicates that the field is a Decision or Check Box.
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+ - Indicates that the field should be entered as a positive money amount only.
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Instructions – Provides a brief description of the data to be entered in the field and any special entry procedures.
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| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| 1040NUM | Number for Transcription | Enter number from Form 1040, Number for Transcription | |
| 1040ANUM | Number for Transcription | Enter number from Form 1040A, Number for Transcription | |
| SCH2NUM | Number of Transcription | Enter number from Form 1040A Schedule 2, Number for Transcription | |
| SCH2COM | Comments | Enter comments from Form 1040A Schedule 2, Comments | |
| ANUM | Number for Transcription | Enter number from Schedule A Number for Transcription | |
| ACOM | Comments | Enter comments from Schedule A, Comments | |
| CNUM | Number for Transcription | Enter number from Schedule C, Number for Transcription | |
| CCOM | Comments | Enter comments from Schedule C, Comments | |
| CEZNUM | Number for Transcription | Enter number from Schedule C-EZ, Number for Transcription | |
| CEZCOM | Comments | Enter comments from Schedule C-EZ, Comments | |
| DNUM | Number for Transcription | Enter number from Schedule D, Number for Transcription | |
| DCOM | Comments | Enter comments from Schedule D, Comments | |
| ENUM | Number for Transcription | Enter number from Schedule E, Number for Transcription | |
| ECOM | Comments | Enter comments from Schedule E, Comments | |
| FNUM | Number for Transcription | Enter number from Schedule F, Number for Transcription | |
| FCOM | Comments | Enter comments from Schedule F, Comments | |
| SENUM | Number for Transcription | Enter number from Schedule SE, Number for Transcription | |
| SECOM | Comments | Enter comments from Schedule SE, Comments | |
| EICNUM | Number for Transcription | Enter number from Schedule EIC, Number for Transcription | |
| EICCOM | Comments | Enter the comments from Schedule EIC, Comments | |
| 2106NUM | Number for Transcription | Enter number from Form 2106, Number for Transcription | |
| 2106COM | Comments | Enter comments from Form 2106, Comments | |
| 2106-EZNUM | Number for Transcription | Enter number from Form 2106-EZ, Number for Transcription | |
| 2106-EZCOM | Comments | Enter comments from Form 2106-EZ, Comments | |
| 6251NUM | Number of Transcription | Enter number from Form 6251, Number for Transcription | |
| 6251COM | Comments | Enter comments from Form 6251, Comments | |
| 3800NUM | Number of Transcription | Enter number from Form 3800, Number for Transcription | |
| 3800COM | Comments | Enter comments from Form 3800, Comments | |
| 2441NUM | Number of Transcription | Enter number from Form 2441, Number for Transcription | |
| 2441COM | Comments | Enter comments from Form 2441, Comments | |
| 1116NUM | Number of Transcription | Enter number from Form 1116, Number for Transcription | |
| 1116COM | Comments | Enter comments from Form 1116, Comments | |
| 2555NUM | Number of Transcription | Enter number from Form 2555, Number for Transcription | |
| 2555COM | Comments | Enter comments from Form 2555, Comments | |
| 2555-EZNUM | Number of Transcription | Enter number from Form 2555EZ, Number for Transcription | |
| 2555-EZCOM | Comments | Enter comments from Form 2555EZ, Comments | |
| 1040NUM1 | Real Estate | Enter the amount from the real estate column. | |
| 1040ANUM1 | Real Estate | Enter the amount from the real estate column. | |
| 1040ANUM2 | Disaster Loss | Enter the amount from the disaster loss column. | |
| F2439L2 | Tax paid by the RIC or TEIT | Enter value from the Amount column | |
| F4136L17 | Total income tax credit claimed | Enter value from the Amount column | |
| F5695L27 | Residential Energy Efficient Property Credit | Enter value from the Amount column | |
| F8396 L11 | Current year mortgage interest credit | Enter value from the Amount column | |
| F8801 L28 | Current year nonrefundable credit | Enter value from the Amount column | |
| F8801 L30 | Current year refundable credit | Enter value from the Amount column | |
| F8839 L18 | Adoption credit | Enter value from the Amount column | |
| F8859 L11 | Current year credit | Enter value from the Amount column | |
| F8885 L5 | Health coverage tax credit SSN | Enter the amount from the value column. Repeat this for the second Form 8885 | |
| F8901 | Qualifying child information | Enter the number from the value column | |
| F8903 L10 | Qualified production activities income | Enter value from the Amount column | |
| F8903 L16 | Add lines 12 and 13 | Enter value from the Amount column | |
| F8903 L21 | Domestic production activities deduction | Enter value from the Amount column | |
| F8903 L22 | Expanded affiliated group allocation | Enter value from the Amount column | |
| F8834 L7 | Domestic production activities deductions | Enter value from the Amount column | |
| F8860 L9 | Domestic production activities deductions | Enter value from the Amount column | |
| F8910 L18 | Domestic production activities deductions | Enter value from the Amount column | |
| F8911 L19 | Domestic production activities deductions | Enter value from the Amount column | |
| F8912 L17 | Domestic production activities deductions | Enter value from the Amount column | |
| F8914 L21 | Domestic production activities deductions | Enter value from the Amount column | |
| F8824 L7 | Yes/No indicator | Enter value from the remarks column or turn on Yes if circled in green |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| Line 6c(1) | Dependent’s first name | Enter dependents first name from Line 6c | |
| Line 6c(1) | Dependent’s last name | Enter dependents last name from Line 6c | |
| Line 6c(2) | Dependent’s social security number | Enter dependents social security number from Line 6c | |
| Line 6c(3) | Dependent’s relationship | Enter the relationship of the dependent | |
| Line 6c(4) | Qualifying child check box | Box | Turn on qualifying child box if circled in green |
| Additional Dependent’s | Repeat Lines 6C(1) through (4) for each additional dependent | ||
| Line 6d | Total number of exemptions claimed | Enter the number from Line 6d box or edited number | |
| Line 13 | Schedule D required | Box | Turn on check box if circled in green. |
| Line 21N | NOLD | Enter the edited amount for NOLD | |
| Line 21G | Gambling | Enter the edited amount for Gambling | |
| Line 39c | Real Estate taxes or disaster loss | Box | Turn on check box if circled in green |
| Line 40 | Itemized deductions | Enter amount from Line 40 | |
| Line 42 | Multiply $3,500 by total number of exemptions | Enter amount from Line 42 | |
| Line 44a | Tax - Form 8814 | Box | Turn on check box if circled in green |
| Line 44b | Tax - Form 4972 | Box | Turn on check box if circled in green |
| Line 44 | Tax | Box | Enter amount from Line 44 |
| Line 53a | Credits from Form 8396 | Box | Turn on check box if circled in green |
| Line 53b | Credits from Form 8839 | Box | Turn on check box if circled in green |
| Line 53c | Credits from Form 5695 | Box | Turn on check box if circled in green |
| Line 54a | Other Credits - Form 3800 | Box | Turn on check box if circled in green |
| Line 54b | Other Credits - Form 8801 | Box | Turn on check box if circled in green |
| Line 54c | Other Credits - Form blank | Box | Turn on check box if circled in green |
| Line 58a | Social security - Form 4137 | Box | Turn on check box if circled in green |
| Line 58b | Social security - Form 8919 | Box | Turn on check box if circled in green |
| Line 68a | Payment from - Form 2439 | Box | Turn on check box if circled in green |
| Line 68b | Payment from - Form 4136 | Box | Turn on check box if circled in green |
| Line 68c | Payment from - Form 8801 | Box | Turn on check box if circled in green |
| Line 68d | Payment from - Form 8885 | Box | Turn on check box if circled in green |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| Line 6c(1) | Dependent’s first name | Enter dependents first name from Line 6c | |
| Line 6c(1) | Dependent’s last name | Enter dependents last name from Line 6c | |
| Line 6c(2) | Dependent’s social security number | Enter dependents social security number from Line 6c | |
| Line 6c(3) | Dependent’s relationship | Enter the relationship of the dependent | |
| Line 6c(4) | Qualifying child check box | Box | Turn on qualifying child box if circled in green |
| Additional Dependent's | Repeat Lines 6C(1) through (4) for each additional dependent | ||
| Line 6d | Total number of exemptions claimed | Enter the number from Line 6d box or edited number. | |
| Line 23c | Real Estate taxes | Box | Turn on check box if circled in green |
| Line 24 | Standard deduction | Enter amount from Line 24 | |
| Line 26 | Multiply $3,500 by total number of exemptions | Enter amount from Line 26 | |
| Line 28 | Tax | Enter amount from Line 26 |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| Line 2(a) | Qualifying person's first name | Enter person's first name from Line 2(a) | |
| Line 2(a) | Qualifying person's last name | Enter person's last name from Line 2(a) | |
| Line 2(b) | Qualifying person's social security number | Enter person's social security number from Line 2(b) | |
| Line 2(c) | Qualified expenses | Enter the amount from Line 2(c) | |
| Additional Dependent's | Repeat Lines 6C(1) through (4) for each additional dependent |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| Line 1 | Medical & Dental Expenses | Enter amount from Line 1 | |
| Line 4 | Subtract Line 3 from Line 1 | Enter amount from Line 4 | |
| Line 5 | State & Local Income Taxes | Enter amount from Line 5 | |
| Line 6 | Real Estate Taxes | Enter amount from Line 6 | |
| Line 7 | Personal Property Taxes | Enter amount from Line 7 | |
| Line 8 | Other Taxes | Enter amount from Line 8 | |
| Line 9 | Add Lines 5 through 8 | Enter amount from Line 9 | |
| Line 10 | Home Mortgage Interest | Enter amount from Line 10 | |
| Line 11 | Home Mortgage Interest – Other | Enter amount from Line 11 | |
| Line 12 | Points not Reported | Enter amount from Line 12 | |
| Line 13 | Mortgage Insurance Premiums | Enter amount from Line 13 | |
| Line 14 | Investment Interest | Enter amount from Line 14 | |
| Line 15 | Add Lines 10 through 14 | Enter amount from Line 15 | |
| Line 16 | Gifts by Cash | Enter amount from Line 16 | |
| Line 17 | Other Than Cash | Enter amount from Line 17 | |
| Line 18 | Carryover from Prior Year | Enter amount from Line 18 | |
| Line 19 | Add lines 15 through 17 | Enter amount from Line 19 | |
| Line 20 | Casualty or Theft Loss | Enter amount from Line 20 | |
| Line 21 | Unreimbursed Employee Expenses | Enter amount from Line 21 | |
| Line 22 | Tax Preparation Fees | Enter amount from Line 22 | |
| Line 23 | Other Expenses | Enter amount from Line 23 | |
| Line 24 | Add Lines 21 through 23 | Enter amount from Line 24 | |
| Line 26 | Multiply Line 25 by 2% | Enter amount from Line 26 | |
| Line 27 | Subtract Line 26 from Line 24 | Enter amount from Line 27 | |
| Line 28 | Other – from A-10 | Enter amount from Line 28 | |
| Line 29 | Total Itemized Deductions | Enter amount from Line 29 | |
| Line 29 | Form 1040, line 38 over 156,400 | Box | Turn on Yes/No boxes if circled in green |
| Line 30 | Elect to itemize deductions | Box | Turn on check box if circled in green |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| SSN | Social Security Number | Enter the Social Security Number | |
| Line B | Business code | Enter the Business Code if present | |
| Line D | Employer Identification Number | Enter the Employer Number if present | |
| Line F(1) | Accounting method - Cash | Box | Turn on check box if circled in green |
| Line F(2) | Accounting method – Accrual | Box | Turn on check box if circled in green |
| Line F(3) | Accounting Method – Other | Box | Turn on check box if circled in green |
| Line G | Material participation | Box | Turn on Yes/No boxes if circled in green |
| Line H | Started business during 2006 | Box | Turn on check box if circled in green |
| Line 1 | Gross sales or receipts box | Box | Turn on check box if circled in green |
| Line 1 | Gross sales or receipts amount | Enter amount from Line 1 | |
| Line 2 | Returns and allowances | Enter amount from Line 2 | |
| Line 3 | Subtract Line 2 from 1 | Enter amount from Line 3 | |
| Line 4 | Cost of goods sold | Enter amount from Line 4 | |
| Line 5 | Gross profit | Enter amount from Line 5 | |
| Line 6 | Other income | Enter amount from Line 6 | |
| Line 7 | Gross income | Enter amount from Line 7 | |
| Line 8 | Advertising | Enter amount from Line 8 | |
| Line 9 | Car expenses | Enter amount from Line 9 | |
| Line 10 | Commissions and fees | Enter amount from Line 10 | |
| Line 11 | Contract labor | Enter amount from Line 11 | |
| Line 12 | Depletion | Enter amount from Line 12 | |
| Line 13 | Depreciation | Enter amount from Line 13 | |
| Line 14 | Employee benefit programs | Enter amount from Line 14 | |
| Line 15 | Insurance | Enter amount from Line 15 | |
| Line 16a | Interest – Mortgage | Enter amount from Line 16a | |
| Line 16b | Interest – Other | Enter amount from Line 16b | |
| Line 17 | Legal and professional services | Enter amount from Line 17 | |
| Line 18 | Office expense | Enter amount from Line 18 | |
| Line 19 | Pension and profit sharing | Enter amount from Line 19 | |
| Line 20a | Rent or lease – Vehicles | Enter amount from Line 20a | |
| Line 20b | Rent or lease – Other | Enter amount from Line 20b | |
| Line 21 | Repairs and maintenance | Enter amount from Line 21 | |
| Line 22 | Supplies | Enter amount from Line 22 | |
| Line 23 | Taxes and licenses | Enter amount from Line 23 | |
| Line 24a | Travel – Travel | Enter amount from Line 24a | |
| Line 24b | Travel – Meals and entertainment | Enter amount from Line 24b | |
| Line 25 | Utilities | Enter amount from Line 25 | |
| Line 26 | Wages | Enter amount from Line 26 | |
| Line 27 | Other expenses | Enter amount from Line 27 | |
| Line 28 | Total Expenses | Enter amount from Line 28 | |
| Line 29 | Tentative profit (loss) | Enter amount from Line 29 | |
| Line 30 | Expenses for home | Enter amount from Line 30 | |
| Line 31 | Net Profit or (Loss) | Enter amount from Line 31 | |
| Line 32a | Investment at risk | Box | Turn on check box if circled in green |
| Line 32b | Some investment not a risk | Box | Turn on check box if circled in green |
| Line 33a | Method – Cost | Box | Turn on check box if circled in green |
| Line 33b | Method – Lower of Cost Market | Box | Turn on check box if circled in green |
| Line 33c | Method – Other | Box | Turn on check box if circled in green |
| Line 34 | Changes in determining cost | Box | Turn on Yes/No boxes if circled in green |
| Line 35 | Inventory at BOY | Enter amount from Line 35 | |
| Line 36 | Purchases | Enter amount from Line 36 | |
| Line 37 | Cost of labor | Enter amount from Line 37 | |
| Line 38 | Material and supplies | Enter amount from Line 38 | |
| Line 39 | Other costs | Enter amount from Line 39 | |
| Line 40 | Add lines 38 – 39 | Enter amount from Line 40 | |
| Line 41 | Inventory EOY | Enter amount from Line 41 | |
| Line 42 | Cost of Goods Sold | Enter amount from Line 42 | |
| Line 43 | Vehicle placed in service | Enter date from Line 43 | |
| Line 44a | Miles – Business | Enter miles from Line 44a | |
| Line 44b | Miles – Commuting | Enter miles from Line 44b | |
| Line 44c | Miles – Other | Enter miles from Line 44c | |
| Line 45 | Vehicle for personal use | Box | Turn on Yes/No check box if circled in green |
| Line 46 | Vehicle available for personal use | Box | Turn on Yes/No check box if circled in green |
| Line 47a | Supporting evidence | Box | Turn on Yes/No check box if circled in green |
| Line 47b | Written evidence | Box | Turn on Yes/No check box if circled in green |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| SSN | Social Security Number | Enter the Social Security Number | |
| Line B | Business code | Enter the Business Code if present | |
| Line D | Employer Identification Number | Enter the Employer Number if present | |
| Line 1 | Gross sales or receipts box | Box | Turn on check box if circled in green |
| Line 1 | Gross sales or receipts amount | Enter amount from Line 1 | |
| Line 2 | Total Expenses | Enter amount from Line 2 | |
| Line 3 | Net Profit | Enter amount from Line 3 | |
| Line 4 | Vehicle in service | Enter date from Line 4 | |
| Line 5a | Miles – Business | Enter miles from Line 5a | |
| Line 5b | Miles – Commuting | Enter miles from Line 5b | |
| Line 5c | Miles – Other | Enter miles from Line 5c | |
| Line 6 | Vehicle for personal use | Box | Turn on Yes/No check box if circled in green |
| Line 7 | Vehicle available for personal use | Box | Turn on Yes/No check box if circled in green |
| Line 8a | Supporting evidence | Box | Turn on Yes/No check box if circled in green |
| Line 8b | Written evidence | Box | Turn on Yes/No check box if circled in green |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| Line 3(d) | Sales price – Total | Enter amount from Line 3(d) | |
| Line 4(f) | Gain or loss – Form 6252 | Enter amount from Line 4(f) | |
| Line 5(f) | Gain or loss – partnerships, trusts, etc | Enter amount from Line 5(f) | |
| Line 6(f) | Gain or loss – Short term carryover | Enter amount from Line 6(f) | |
| Line 7(f) | Net short term gain or (loss) | Enter amount from Line 7(f) | |
| Line 10(d) | Sales price – Total | Enter amount from Line 10(d) | |
| Line 11(f) | Gain or loss – Form 4797 | Enter amount from Line 11(f) | |
| Line 12(f) | Gain or loss – partnerships, trusts, etc. | Enter amount from Line 12(f) | |
| Line 13(f) | Capital gain distributions | Enter amount from Line 13(f) | |
| Line 14(f) | Gain or loss – Short term carryover | Enter amount from Line 14(f) | |
| Line 15 | Net long term gain or (loss) | Enter amount from Line 15(f) |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| 2ABC | Family use of rental property | Box | Turn on Yes/No check boxes if circled in red. Repeat for each additional property listed. |
| Line 3 | Rents received | Enter Lines 3 through 23 amounts for all properties provided by the taxpayer for these lines. | |
| Line 3 Total | Rents received – all properties | Enter amount from Line 3 | |
| Line 4 | Royalties received | Enter amount from Line 4 | |
| Line 4 Total | Royalties received – all properties | Enter amount from Line 4 Totals | |
| Line 5 | Advertising | Enter amount from Line 5 | |
| Line 6 | Auto & travel | Enter amount from Line 6 | |
| Line 7 | Cleaning & maintenance | Enter amount from Line 7 | |
| Line 8 | Commissions | Enter a mount from Line 8 | |
| Line 9 | Insurance | Enter amount from Line 9 | |
| Line 10 | Legal & other fees | Enter amount from Line 10 | |
| Line 11 | Management fees | Enter amount from Line 11 | |
| Line 12 | Mortgage interest paid to banks | Enter amount from Line 12 | |
| Line 12 Total | Mortgage interest paid to banks – all properties | Enter amount from Line 12 Totals | |
| Line 13 | Other interest | Enter amount from Line 13 | |
| Line 14 | Repairs | Enter amount from Line 14 | |
| Line 15 | Supplies | Enter amount from Line 15 | |
| Line 16 | Taxes | Enter amount from Line 16 | |
| Line 17 | Utilities | Enter amount from Line 17 | |
| Line 18 | Other - List | Enter amount from Line 18 | |
| Line 19 | Add Lines 5 – 18 | Enter amount from Line 19 | |
| Line 19 Total | Add Lines 5 – 18 – all properties | Enter amount from Line 19 Totals | |
| Line 20 | Depreciation expense | Enter amount from Line 20 | |
| Line 20 Total | Depreciation expense – all properties | Enter amount from Line 20 Totals | |
| Line 21 | Total expenses | Enter amount from Line 21 | |
| Line 22 | Income or (loss) from rental real estate | Enter amount from Line 22 | |
| Line 23 | Deductible rental real estate loss | + | Enter amount from Line 23 |
| Line 24 | Income | Enter amount from Line 24 | |
| Line 25 | Losses | + | Enter amount from Line 25 |
| Line 26 | Total rental income or (loss) | Enter amount from Line 26 | |
| Line 27 | Reporting a loss not allowed | Box | Turn on Yes/No check boxes if circled in red. |
| Line 28(a) | Name | Enter name form Line 28(a), Row A | |
| Line 28(b) | Enter P for partnership; S for S corporation | Enter letter from Line 28(b), Row A | |
| Line 28(c) | Check if foreign partnership | Box | Turn on Line 28(c), Row A check box if circled in green. |
| Line 28(d) | Employer Identification Number | Enter EIN from Line 28(d) | |
| Line 28(e) | Check if any amount is not at risk. | Box | Turn on Line 28(e), Row A check box if circled in green. |
| Line 28(f) | Passive loss allowed – Form 8582 | Enter amount from Line 28(f), Row A | |
| Line 28(g) | Passive income from Schedule K1 | Enter amount from Line 28(g), Row A | |
| Line 28(h) | Nonpassive loss from Schedule K1 | Enter amount from Line 28(h), Row A | |
| Line 28(i) | Section 179 expense – For 4562 | Enter amount from Line 28(i), Row A | |
| Line 28(j) | Nonpassive loss from Schedule K1 | Enter amount from Line 28(j), Row A | |
| Repeat Line 28(a) through 28(j) entries for Rows B – D and all successive rows. | |||
| Line 29a(g) | Passive income total | Enter amount from Line 29a(g) | |
| Line 29a(j) | Nonpassive income total | Enter amount from Line 29a(j) | |
| Line 29b(f) | Passive loss total | Enter amount from Line 29b(f) | |
| Line 29b(h) | Nonpassive loss total | Enter amount from Line 29b(h) | |
| Line 29b(i) | Section 179 expense | Enter amount from Line 29b(i) | |
| Line 30 | Add columns g and j of Line 29a | Enter amount from Line 30 | |
| Line 31 | Add columns f, h and I of Line 29b | + | Enter amount from Line 31 |
| Line 32 | Total income or (loss) | Enter amount from Line 32 | |
| Line 34a(d) | Passive income total | Enter amount from Line 34a(d) | |
| Line 34a(f) | Other income | Enter amount from Line 34a(f) | |
| Line 34b(c) | Passive deduction loss from Form 8585 | Enter amount from Line 34b(c) | |
| Line 34b(e) | Deduction or loss from K-1 | Enter amount from Line 34b(e) | |
| Line 35 | Add columns d and f of Line 34a | Enter amount from Line 35 | |
| Line 36 | Add columns c and e of Line 34b | Enter amount from Line 36 | |
| Line 37 | Total income or (loss) | Enter amount from Line 37 | |
| Line 39 | Combine columns d and e only | Enter amount from Line 39 | |
| Line 38(a) | Name | Enter name from Line 38(a) | |
| Line 38(b) | Employer Identification Number | Enter EIN from Line 38(b) | |
| Line 38(c) | Excess inclusion | Enter amount from Line 38(c) | |
| Line 38(d) | Taxable Income | Emter amount from Line 38(d) | |
| Line 38(e) | Incomes from Schedule Q | Enter amount from Line 38(e) | |
| Line 40 | Net farm rental income of (loss) | Enter amount from Line 40 | |
| Line 41 | Total income or (loss) | Enter amount from Line 41 | |
| Line 42 | Reconciliation of farming and fishing income | Enter amount from Line 42 | |
| Line 43 | Reconciliation for real estate professionals | Enter amount from Line 43 | |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| Line 1 Box | Child 1 – Child does not qualify | Box | Turn on box if circled in green |
| Line 1 Box | Child 2 – Child does not qualify | Box | Turn on box if circled in green |
| Line 1 | Child 1 – First Name | Enter first name of Child 1 | |
| Line 1 | Child 2 – First Name | Enter first name of Child 2 | |
| Line 1 | Child 1 – Last Name | Enter last name of Child 1 | |
| Line 1 | Child 2 – Last Name | Enter last name of Child 2 | |
| Line 2 | Child 1 – SSN | Enter SSN of Child 1 | |
| Line 2 | Child 2 – SSN | Enter SSN of Child 2 | |
| Line 3 | Child 1 – Year of Birth | Enter year of birth date of Child 1 | |
| Line 3 | Child 2 – Year of Birth | Enter year of birth date of Child 2 | |
| Line 4a | Child 1 – Born before 1990 | Box | Turn on Yes/No check boxes if circled in green. |
| Line 4a | Child 2 – Born before 1990 | Box | Turn on Yes/No check boxes if circled in green. |
| Line 4b | Child 1 – Disabled in 2008 | Box | Turn on Yes/No check boxes if circled in green. |
| Line 4b | Child 2 – Disabled in 2008 | Box | Turn on Yes/No check boxes if circled in green. |
| Line 5 | Child 1 – Relationship | Enter relationship of Child 1 | |
| Line 5 | Child 2 – Relationship | Enter relationship of Child 2 | |
| Line 6 | Child 1 – Number of Months | Enter number of months of Child 1 | |
| Line 6 | Child 2 – Number of Months | Enter number of months of Child 1 |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| SSN | Social Security Number | Enter SSN | |
| Line B | Business Code | Enter the Business code from Line B | |
| Line C(1) | Accounting Method – Cash | Box | Turn on check box if circled in green |
| Line C(2) | Accounting Method – Accrual | Box | Turn on check box if circled in green |
| Line D | Employer ID Number | Enter the EIN from Line D | |
| Line E | Material participation in business | Box | Turn on Yes/No check boxes if circled in green |
| Line 1 | Sales of livestock or other items | Enter amount from Line 1 | |
| Line 2 | Cost or basis of livestock | Enter amount from Line 2 | |
| Line 3 | Subtract Line 2 form line 1 | Enter amount from Line 3 | |
| Line 4 | Sales of livestock, etc you raised | Enter amount from Line 4 | |
| Line 5a | Cooperative distributions | Enter amount from Line 5a | |
| Line 5b | Taxable amount | Enter amount from Line 5b | |
| Line 6a | Agricultural program payments | Enter amount from Line 6a | |
| Line 6b | Taxable amount | Enter amount from Line 6b | |
| Line 7a | Commodity Credit Corp loans reported | Enter amount from Line 7a | |
| Line 7b | Commodity Credit Corp loans forfeited | Enter amount from Line 7b | |
| Line 7c | Taxable amount | Enter amount from Line 7c | |
| Line 8a | Crop insurance proceeds received in 2008 | Enter amount from Line 8a | |
| Line 8b | Taxable amount | Enter amount from Line 8b | |
| Line 8c | Election to defer to 2009 | Box | Turn on check box if circled in green |
| Line 8d | Amount deferred from 2007 | Enter amount from Line 8d | |
| Line 9 | Custom hire income | Enter amount from Line 9 | |
| Line 10 | Other income | Enter amount from Line 10 | |
| Line 11 | Gross Income | Enter amount from Line 11 | |
| Line 12 | Car and truck expenses | Enter amount from Line 12 | |
| Line 13 | Chemicals | Enter amount from Line 13 | |
| Line 14 | Conservation expenses | Enter amount from Line 14 | |
| Line 15 | Custom hire expenses | Enter amount from Line 15 | |
| Line 16 | Depreciation and Sect 179 expense | Enter amount from Line 16 | |
| Line 17 | Employee benefit programs | Enter amount from Line 17 | |
| Line 18 | Feed | Enter amount from Line 18 | |
| Line 19 | Fertilizers and lime | Enter amount from Line 19 | |
| Line 20 | Freight and trucking | Enter amount from Line 20 | |
| Line 21 | Gasoline, fuel and oil | Enter amount from Line 21 | |
| Line 22 | Insurance | Enter amount from Line 22 | |
| Line 23a | Interest – Mortgage | Enter amount from Line 23a | |
| Line 23b | Interest – Other | Enter amount from Line 23b | |
| Line 24 | Labor hired | Enter amount from Line 24 | |
| Line 25 | Pension and profit-sharing plans | Enter amount from Line 25 | |
| Line 26a | Rent or lease – Vehicles, machinery | Enter amount from Line 26a | |
| Line 26b | Rent or lease – other | Enter amount from Line 26b | |
| Line 27 | Repairs and maintenance | Enter amount from Line 27 | |
| Line 28 | Seeds and plants | Enter amount from Line 28 | |
| Line 29 | Storage and warehousing | Enter amount from Line 29 | |
| Line 30 | Supplies | Enter amount from Line 30 | |
| Line 31 | Taxes | Enter amount from Line 31 | |
| Line 32 | Utilities | Enter amount from Line 32 | |
| Line 33 | Veterinary, breeding, medicine | Enter amount from Line 33 | |
| Line 34a | Other expenses | Enter amount from Line 34a | |
| Line 34b | Other expenses | Enter amount from Line 34b | |
| Line 34c | Other expenses | Enter amount from Line 34c | |
| Line 34d | Other expenses | Enter amount from Line 34d | |
| Line 34e | Other expenses | Enter amount from Line 34e | |
| Line 34f | Other expenses | Repeat Lines 34(a) through 34(f) entries for all successive rows | |
| Line 35 | Total Expenses | Enter amount from Line 35 | |
| Line 36 | Net farm profit or (loss) | Enter amount from Line 36 | |
| Line 37a | If you have a loss check box | Turn on check box if circled in green | |
| Line 37b | If you have a loss check box | Turn on check box if circled in green | |
| Line 38 | Sales of livestock or other items | Enter amount from Line 38 | |
| Line 39a | Cooperative distributions | Enter amount from Line 39a | |
| Line 39b | Taxable amount | Enter amount from Line 39b | |
| Line 40a | Agricultural program payments | Enter amount from Line 40a | |
| Line 40b | Taxable amount | Enter amount from Line 40b | |
| Line 41a | Commodity Credit Corp loans reported | Enter amount from Line 41a | |
| Line 41b | Commodity Credit Corp loans forfeited | Enter amount from Line 41b | |
| Line 41c | Taxable amount | Enter amount from Line 41c | |
| Line 42 | Crop insurance proceeds | Enter amount from Line 42 | |
| Line 43 | Custom hire income | Enter amount from Line 43 | |
| Line 44 | Other income | Enter amount from Line 44 | |
| Line 45 | Add amounts for lines 38 – 44 | Enter amount from Line 45 | |
| Line 46 | Inventory of livestock, produce, grains, etc beginning of year | Enter amount from Line 46 | |
| Line 47 | Cost of livestock, produce, grains, etc during the year | Enter amount from Line 47 | |
| Line 48 | Add lines 46 and 47 | Enter amount from Line 48 | |
| Line 49 | Inventory of livestock, produce, grains, etc end of year | Enter amount from Line 49 | |
| Line 50 | Cost of livestock, produce, grains, etc sold | Enter amount from Line 50 | |
| Line 51 | Gross Income | Enter amount from Line 51 |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| A NAME | Name of person with SE income | Enter name from the name box | |
| A SSN | Social Security Number of person with SE income | Enter the SSN | |
| Line A1a | Net farm profit or (loss) from Schedule F | Enter amount from Line A1a | |
| Line A1b | Social Security or Retirement benefits | + | Enter amount from Line 1b |
| Line A2 | Net profit or (loss) from Schedule C | Enter amount from Line 2 | |
| Line A3 | Combine Lines 1 and 2 | Enter amount from Line 3 | |
| Line A4 | Net earnings from self-employment | Enter amount from Line 4 | |
| Line A5 | Self-employment tax | Enter amount from Line 5 | |
| Line A6 | Deduction for one-half of SE tax | Enter amount from Line 6 | |
| B NAME | Name of person with SE income | Enter name from the name box | |
| B SSN | Social Security Number of person with SE income | Enter SSN | |
| Line BA | Are you a minister check box | Box | Turn on check box if circled in green |
| Line B1a | Net farm profit or (loss) from Schedule F | Enter amount from Line 1a | |
| Line B2 | Net profit or (loss) from Schedule C | Enter amount from Line 2 | |
| Line B1b | Social Security or Retirement benefits | + | Enter amount from Line 1b |
| Line B3 | Combine Lines 1 and 2 | Enter amount from Line 3 | |
| Line B4a | If Line 3 is more than zero… | Enter amount from Line 4a | |
| Line B4b | If you elect optional method(s) | Enter amount from Line 4b | |
| Line B4c | Combine Lines 4a and 4b | Enter amount from Line 4c | |
| Line B5a | Church employee income | Enter amount from Line 5a | |
| Line B5b | Multiply Line 5 by .9235 | Enter amount from Line 5b | |
| Line B6 | Net earnings from self-employment | Enter amount from Line 6 | |
| Line B8a | Total social security wages and tips | Enter amount from Line 8a | |
| Line B8b | Unreported tips | Enter amount from Line 8b | |
| Line B8c | Wages subject to Social Security tax | Enter amount from Line 8c | |
| Line 8d | Add Lines 8a, 8b and 8c | Enter amount from Line 8d | |
| Line B9 | Subtract Line 8d from Line 7 | Enter amount from Line 9 | |
| Line B10 | Multiply smaller of Line 6 or Line 9 by .124 | Enter amount from Line 10 | |
| Line B11 | Multiply Line 6 by .029 | Enter amount from Line 11 | |
| Line B12 | Self-employment tax | Enter amount from Line 12 | |
| Line B13 | Deduction for one-half of SE tax | Enter amount from Line 13 | |
| Line B15 | Smaller of two-thirds of gross farm income | Enter amount from Line 15 | |
| Line B16 | Subtract Line 15 from Line 14 | Enter amount from Line 16 | |
| Line B17 | Smaller of two-thirds of gross farm income | Enter amount from Line 17 |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| ID Number | Identifying Number | Enter EIN of taxpayer | |
| a-e | Categories of income | Box | Turn on check boxes if circled in green |
| Line 1a | Total (Add cols A, B, & C) | Enter amount from Line 1a Total | |
| Line 7 | Subtract Line 6 from line 1a | Enter amount from Line 7 | |
| Line 8 | Add lines A through C | Enter amount from Line 8 | |
| Line 12 | Reduction in Foreign Taxes | Enter amount from Line 12 |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| Name | Your name | Enter full taxpayer name | |
| OCCUP | Occupation expense incurred | Enter taxpayer occupation | |
| SSN | Social Security Number | Enter taxpayer SSN | |
| Line 1A | Vehicle expense | Enter amount from Line 1A | |
| Line 2A | Parking fees, tolls, etc. | Enter amount from Line 2A | |
| Line 3A | Travel expense – overnight | Enter amount from Line 3A | |
| Line 4A | Business expenses not on Lines 1-3 | Enter amount from Line 4A | |
| Line 5B | Meals & entertainment | Enter amount from Line 5B | |
| Line 6A | Total Expenses | Enter amount from Line 6A | |
| Line 6B | Total Expenses – M & E | Enter amount from Line 6B | |
| Line 7A | Reimbursements | Enter amount from Line 7A | |
| Line 7B | Reimbursements – M & E | Enter amount from Line 7B | |
| Line 8A | Subtract Line 7A from Line 6A | Enter amount from Line 8A | |
| Line 8B | Subtract Line 7B from Line 6B | Enter amount from Line 8B | |
| Line 9A | Column A & B multiply | Enter amount from Line 9A | |
| Line 9B | Column A & B multiply – M & E | Enter amount from Line 9B | |
| Line 10B | Total – Line 9 A & B | Enter amount from Line 10B |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| Name | Your name | Enter full taxpayer name | |
| OCCUP | Occupation expense incurred | Enter taxpayer occupation | |
| SSN | Social Security Number | Enter taxpayer SSN | |
| Line 1c | Vehicle expense, Add lines 1a and 1b | Enter amount from Line 1c | |
| Line 2 | Parking fees, tolls, etc. | Enter amount from Line 2 | |
| Line 3 | Travel expense - overnight | Enter amount from Line 3 | |
| Line 4 | Business expense not on Lines 1-3 | Enter amount from Line 4 | |
| Line 5 ME | 50% of M & E | Enter amount from Line 5 (inset) | |
| Line 5 | Meals & Entertainment | Enter amount from Line 5 (column) | |
| Line 6 | Total Expenses | Enter amount from Line 6 |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| Line 2(a) | Qualifying person’s first name | Enter person’s first name from Line 2(a) | |
| Line 2(a) | Qualifying person’s last name | Enter person’s last name from Line 2(a) | |
| Line 2(b) | Qualifying person’s social security number | Enter person’s social security number from Line 2(b) | |
| Line 2(c) | Qualified expenses | Enter the amount from Line 2(c) | |
| Additional Dependent’s | Repeat Lines 2(a) through 2(c) for each additional dependent |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| SSN | Social Security Number | Enter the Social Security Number | |
| Line 26 | 2008 Foreign earned income | Enter the amount from Line 26 | |
| Line 28 | Qualified housing expense | Enter the amount from Line 28 | |
| Form 2555EZ | |||
| SSN | Social Security Number | Enter the Social Security Number | |
| Line 17 | 2008 Foreign earned income | Enter the amount from Line 17 | |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| Line 1a | Investment credit | Enter amount from Line 1a | |
| Line 1b | Welfare to work credit | Enter amount from Line 1b | |
| Line 1c | Credit for research activities | Enter amount from Line 1c | |
| Line 1dEIN | Low income housing credit EIN | Enter EIN form Line 1d | |
| Line 1d | Low income housing credit | Enter amount from Line 1d | |
| Line 1e | Disabled access credit | Enter amount from Line 1e | |
| Line 1f | Renewable electricity production | Enter amount from Line 1f | |
| Line 1g | Indian employment credit | Enter amount from Line 1g | |
| Line 1h | Orphan drug credit | Enter amount from Line 1h | |
| Line 1i | New markets credit - EIN | Enter EIN of new market | |
| Line 1i | New markets credit | Enter amount from Line 1i | |
| Line 1j | Credit for small employer | Enter amount from Line 1j | |
| Line 1k | Credit small employer child care –EIN | Enter EIN of Employer child care credit | |
| Line 1k | Credit small employer child care | Enter amount from Line 1k | |
| Line ll | Biodiesel diesel fuels credit | Enter amount from Line 1l | |
| Line 1m | Low sulfur diesel credit | Enter amount from Line 1m | |
| Line 1n | Distilled spirits credit | Enter amount from Line 1n | |
| Line 1o | Non-conventional fuel credit | Enter amount from Line 1o | |
| Line 1p | Energy efficient home credit | Enter amount from Line 1p | |
| Line 1q | Energy efficient appliance credit | Enter amount from Line 1q | |
| Line 1r | Alternative motor vehicle - EIN | Enter EIN of AMV credit if present | |
| Line 1r | Alternative motor vehicle credit | Enter amount from Line 1r | |
| Line 1s | Alternative fuel vehicle credit | Enter amount from Line 1s | |
| Line 1t | Credit for affected Midwestern disaster area employers | Enter amount from Line 1t | |
| Line 1u | Mine rescue training credit | Enter amount from Line 1u | |
| Line 1v | Agricultural chemicals security credit | Enter amount from Line 1v | |
| Line 1w | Credit for employer differential wage payments. | Enter amount from Line 1w | |
| Line 1x | Carbon dioxide sequestration credit | Enter amount from Line 1x | |
| Line 1y | Credit for contributions to selected community development corporations | Enter amount from Line 1y | |
| Line 1z | General Credits from an electing large partnership | Enter amount from Line 1z | |
| Line 2 | Add lines 1a – 1aa | Enter amount from Line 2 | |
| Line 3 | Passive activity credits | Enter amount from Line 3 | |
| Line 4 | Subtract Line from Line 2 | Enter amount from Line 4 | |
| Line 5 | Passive activity credits – 2006 | Enter amount from Line 5 | |
| Line 6 | Carryforward of general business credit to 2006 | Enter amount from Line 6 | |
| Line 7 | Carry back of general business credit from 2007 | Enter amount from Line 7 | |
| Line 8 | Current year credit | Enter amount from Line 8 | |
| Line 9 | Regular tax before credits | Enter amount from Line 9 | |
| Line 10 | Alternative minimum tax | Enter amount from Line 10 | |
| Line 11 | Add Lines 9 and 10 | Enter amount from Line 11 | |
| Line 12a | Foreign tax credit | Enter amount from Line 12a | |
| Line 12b | Credit from Form 1040 | Enter amount from Line 12b | |
| Line 12c | Qualified electric vehicle credit | Enter amount from Line 12c | |
| Line 12d | Non-business motor vehicle credit | Enter amount from Line 12d | |
| Line 12e | Non-business fuel vehicle credit | Enter amount from Line 12e | |
| Line 12f | Add Line 12a – 12e | Enter amount from Line 12f | |
| Line 13 | Net income tax | Enter amount from Line 13 | |
| Line 14 | Net regular tax | Enter amount from Line 14 | |
| Line 15 | Enter 25% of excess | Enter amount from Line 15 | |
| Line 16 | Tentative minimum tax | Enter amount from Line 16 | |
| Line 17 | Greater of Line 15 or 16 | Enter amount from Line 17 | |
| Line 18a | Subtract Line 17 from Line 13 | Enter amount from Line 18a | |
| Line 18b | For corporation electing to accelerate ….. | Enter amount from Line 18b | |
| Line 18c | Add lines 18a and 18b | Enter amount from Line 18c | |
| Line 19a | Enter the smaller of line 8 or line 18c | Enter amount from Line 19a | |
| Line 19b | Enter the smaller of line 8 or line 18s | Enter amount from Line 19b | |
| Line 19c | Subtract line 19b from Line 19a | Enter amount from Line 19c | |
| Line 20 | Multiply Line 15 by 75% | Enter amount from Line 20 | |
| Line 21 | Enter greater of line 15 or line 20 | Enter amount from Line 21 | |
| Line 22 | Subtract line 21 from line 13 | Enter amount from Line 22 | |
| Line 23 | Subtract line 19b from line 22 | Enter amount from Line 23 | |
| Line 24 | Enter amount from Form 844 | Enter amount from Line 24 | |
| Line 25 | Empowerment Zone | Enter amount from Line 25 | |
| Line 26 | Subtract line 15 from line 13 | Enter amount from Line 26 | |
| Line 27 | Add lines 19b and 25 | Enter amount from Line 27 | |
| Line 28 | Subtract line 27 from line 26 | Enter amount from Line 28 | |
| Line 29a | Enter investment credit | Enter amount from Line 29a | |
| Line 29b | Enter work opportunity credit | Enter amount from Line 29b | |
| Line 29c | Enter alcohol credit | Enter amount from Line 29c | |
| Line 29d | Enter low income credit | Enter amount from Line 29d | |
| Line 29e | Enter renewable electricity credit | Enter amount from Line 29e | |
| Line 29f | Enter credit of social security | Enter amount from Line 29f | |
| Line 29g | Enter railroad track credit | Enter amount from Line 29g | |
| Line 30 | Add lines 29a through 29g | Enter amount from Line 30 | |
| Line 31 | Enter smaller of line 28 or line 30 | Enter amount from Line 31 | |
| Line 32 | Credit allowed for current year. | Enter amount from Line 32 |
| Short Name | Field Description | Note | Instructions |
|---|---|---|---|
| Line 1 | If filing schedule A… | Enter amount from Line 1 | |
| Line 2 | Medical & dental | Enter amount from Line 2 | |
| Line 3 | Taxes from Schedule A | Enter amount from Line 3 | |
| Line 4 | Enter home mortgage interest | Enter amount from Line 4 | |
| Line 5 | Miscellaneous deductions from Schedule A | Enter amount from Line 5 | |
| Line 6 | If Line 38 – Form 1040 is… | + | Enter amount from Line 6 |
| Line 7 | If claiming the standard deduction ….. | + | Enter amount from Line 7 |
| Line 8 | Tax refund from Form 1040 | + | Enter amount from Line 8 |
| Line 9 | Investment interest expense | Enter amount from Line 9 | |
| Line 10 | Depletion | Enter amount from Line 10 | |
| Line 11 | Net operating loss deduction from Form 1040 | Enter amount from Line 11 | |
| Line 12 | Interest from private activity bonds | Enter amount from Line 12 | |
| Line 13 | Qualified small business stock | Enter amount from Line 13 | |
| Line 14 | Exercise of incentive stocks | Enter amount from Line 14 | |
| Line 15 | Estates and trusts | Enter amount from Line 15 | |
| Line 16 | Electing large partnerships | Enter amount from Line 16 | |
| Line 17 | Disposition of property | Enter amount from Line 17 | |
| Line 18 | Depreciation on assets after 1986 | Enter amount from Line 18 | |
| Line 19 | Passive activities | Enter amount from Line 19 | |
| Line 20 | Loss limitations | Enter amount from Line 20 | |
| Line 21 | Circulation costs | Enter amount from Line 21 | |
| Line 22 | Long-term contracts | Enter amount from Line 22 | |
| Line 23 | Mining costs | Enter amount from Line 23 | |
| Line 24 | Research & experimental costs | Enter amount from Line 24 | |
| Line 25 | Income from certain sales before January 1, 1987 | + | Enter amount from Line 25 |
| Line 26 | Intangible drilling costs | Enter amount from Line 26 | |
| Line 27 | Other adjustments | Enter amount from Line 27 | |
| Line 28 | Alternative tax net operating loss deduction | + | Enter amount from Line 28 |
| Line 29 | Alternative minimum taxable income | Enter amount from Line 29 | |
| Line 30 | Exemption – If your filing status is… | Enter amount from Line 30 | |
| Line 31 | Subtract Line 30 from Line 29 | Enter amount from Line 31 | |
| Line 32 | If you are filing Form 2555… | Enter amount from Line 32 | |
| Line 33 | Alternative minimum tax foreign tax credit | Enter amount from Line 33 | |
| Line 34 | Tentative minimum tax | Enter amount from Line 34 | |
| Line 35 | Tax from Form 1040 | Enter amount from Line 35 | |
| Line 36 | Alternative Minimum Tax | Enter amount from Line 36 | |
| Line 37 | Amount from Form 6251 Line 31 | Enter amount from Line 37 | |
| Line 38 | Amount from Line 6 worksheet | Enter amount from Line 38 | |
| Line 39 | Amount from Sch D Line 19 | Enter amount from Line 39 | |
| Line 40 | Amount from Line 38 | Enter amount from Line 40 | |
| Line 41 | Smaller of Line 37 or 40 | Enter amount from Line 41 | |
| Line 42 | Subtract Line 41 from Line 37 | Enter amount from Line 42 | |
| Line 43 | If Line 42 is $175,00 or less | Enter amount from Line 43 | |
| Line 44 | Enter | Enter amount from Line 44 | |
| Line 45 | Amount from Line 7 worksheet | Enter amount from Line 45 | |
| Line 46 | Subtract Line 45 from Line 44 | Enter amount from Line 46 | |
| Line 47 | Smaller of Line 37 or 38 | Enter amount from Line 47 | |
| Line 48 | Smaller of Line 46 or 47 | Enter amount from Line 48 | |
| Line 49 | Subtract Line 48 from Line 47 | Enter amount from Line 49 | |
| Line 50 | Multiply Line 49 by 15% | Enter amount from Line 50 | |
| Line 51 | Subtract Line 47 from Line 41 | Enter amount from Line 51 | |
| Line 52 | Multiply Line 51 by 25% | Enter amount from Line 52 | |
| Line 53 | Add Lines 43, 50, and 52 | Enter amount from Line 53 | |
| Line 54 | If Line 37 is $175,00 or less | Enter amount from Line 54 | |
| Line 55 | Smaller of Line 53 or 54 | Enter amount from Line 55 |