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Publication 929 - Additional Material

Table of Contents

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Form 1040A, page 1, for Sara L. Brown

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Form 1040A, page 2, for Sara L. Brown

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Form 8615 for Sara L. Brown

Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1

Before you begin:

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10)
1. Enter the amount from Form 1040A, line 27 1. 49,100*      
2. Enter the amount from Form 1040A, line 9b 2. 412*          
3. Enter the amount from Form 1040A, line 10 3. 275*          
4. Add lines 2 and 3 4. 687      
5. Subtract line 4 from line 1. If zero or less, enter -0- 5. 48,413      
6. Enter the smaller of:              
  •The amount on line 1, or                
  •$31,850 if single or married filing separately,                
  $63,700 if married filing jointly or qualifying widow(er), or
Right brace
 6. 49,100*      
  $42,650 if head of household.                  
7. Is the amount on line 5 equal to or more than the amount on line 6?          
 
Yes.		 Skip lines 7 through 9; go to line 10 and check the “No” box.          
 
No.		 Enter the amount from line 5 7. 48,413      
8. Subtract line 7 from line 6 8. 687      
9. Multiply line 8 by 5% (.05) 9. 34  
10. Are the amounts on lines 4 and 8 the same?          
 
Yes.		 Skip lines 10 through 13; go to line 14.  
 
No.		 Enter the smaller of line 1 or line 4 10.        
11. Enter the amount from line 8 (if line 8 is blank, enter -0-) 11.        
12. Subtract line 11 from line 10 12.        
13. Multiply line 12 by 15% (.15) 13.    
14. Figure the tax on the amount on line 5. Use the Tax Table. Enter tax here 14. 6,481  
15. Add lines 9, 13, and 14 15. 6,515  
16. Figure the tax on the amount on line 1. Use the Tax Table. Enter tax here 16. 6,586  
17. Tax on all taxable income. Enter the smaller of line 15 or line 16 here and on Form 1040A, line 28 17. 6,515  
   
* See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions.

Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2

Before you begin:

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10)
1. Enter the amount from Form 1040A, line 27 1. 1,400*      
2. Enter the amount from Form 1040A, line 9b 2. 638*          
3. Enter the amount from Form 1040A, line 10 3. 425*          
4. Add lines 2 and 3 4. 1,063      
5. Subtract line 4 from line 1. If zero or less, enter -0- 5. 337      
6. Enter the smaller of:              
  •The amount on line 1, or                
  •$31,850 if single or married filing separately,                
  $63,700 if married filing jointly or qualifying widow(er), or
Right brace
 6. 1,400*      
  $42,650 if head of household.                  
7. Is the amount on line 5 equal to or more than the amount on line 6?          
 
Yes.		 Skip lines 7 through 9; go to line 10 and check the “No” box.          
 
No.		 Enter the amount from line 5 7. 337      
8. Subtract line 7 from line 6 8. 1,063      
9. Multiply line 8 by 5% (.05) 9. 53  
10. Are the amounts on lines 4 and 8 the same?          
 
Yes.		 Skip lines 10 through 13; go to line 14.  
 
No.		 Enter the smaller of line 1 or line 4 10.        
11. Enter the amount from line 8 (if line 8 is blank, enter -0-) 11.        
12. Subtract line 11 from line 10 12.        
13. Multiply line 12 by 15% (.15) 13.    
14. Figure the tax on the amount on line 5. Use the Tax Table. Enter tax here 14. 34*  
15. Add lines 9, 13, and 14 15. 87  
16. Figure the tax on the amount on line 1. Use the Tax Table. Enter tax here 16. 141*  
17. Tax on all taxable income. Enter the smaller of line 15 or line 16 here and on Form 1040A, line 28 17. 87  
   
* See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions.

Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3

Before you begin:

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10)
1. Enter the amount from Form 1040A, line 27 1. 2,500      
2. Enter the amount from Form 1040A, line 9b 2. 1,050          
3. Enter the amount from Form 1040A, line 10 3. 700          
4. Add lines 2 and 3 4. 1,750      
5. Subtract line 4 from line 1. If zero or less, enter -0- 5. 750      
6. Enter the smaller of:              
  •The amount on line 1, or                
  •$31,850 if single or married filing separately,                
  $63,700 if married filing jointly or qualifying widow(er), or
Right brace
 6. 2,500      
  $42,650 if head of household.                  
7. Is the amount on line 5 equal to or more than the amount on line 6?          
 
Yes.		 Skip lines 7 through 9; go to line 10 and check the “No” box.          
 
No.		 Enter the amount from line 5 7. 750      
8. Subtract line 7 from line 6 8. 1,750      
9. Multiply line 8 by 5% (.05) 9. 88  
10. Are the amounts on lines 4 and 8 the same?          
 
Yes.		 Skip lines 10 through 13; go to line 14.  
 
No.		 Enter the smaller of line 1 or line 4 10.        
11. Enter the amount from line 8 (if line 8 is blank, enter -0-) 11.        
12. Subtract line 11 from line 10 12.        
13. Multiply line 12 by 15% (.15) 13.    
14. Figure the tax on the amount on line 5. Use the Tax Table. Enter tax here 14. 76  
15. Add lines 9, 13, and 14 15. 164  
16. Figure the tax on the amount on line 1. Use the Tax Table. Enter tax here 16. 251  
17. Tax on all taxable income. Enter the smaller of line 15 or line 16 here and on Form 1040A, line 28 17. 164  
   
 

How To Get Tax Help

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Contacting your Taxpayer Advocate.   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

  You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service - Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.

Taxpayer Advocacy Panel (TAP).   The TAP listens to taxpayers, identifies taxpayer issues, and makes suggestions for improving IRS services and customer satisfaction. If you have suggestions for improvements, contact the TAP, toll free at 1-888-912-1227 or go to
www.improveirs.org.

Low Income Taxpayer Clinics (LITCs).   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov or at your local IRS office.

Free tax services.   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics.

  Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.

Access by computer
Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to:

  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.

  • Check the status of your 2007 refund. Click on Where's My Refund. Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2007 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.

  • Download forms, instructions, and publications.

  • Order IRS products online.

  • Research your tax questions online.

  • Search publications online by topic or keyword.

  • View Internal Revenue Bulletins (IRBs) published in the last few years.

  • Figure your withholding allowances using the withholding calculator online at
    www.irs.gov/individuals.

  • Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant.

  • Sign up to receive local and national tax news by email.

  • Get information on starting and operating a small business.

Phone number
Phone. Many services are available by phone.

  • Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year form