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previous pagePrevious Page: Instructions for Form 1040-A, U.S. Individual Income Tax Return - 1040A
next pageNext Page: Instructions for Form 1040-A, U.S. Individual Income Tax Return - Filing Requirements
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions
taxmap/instr/i1040a-001.htm#TXMP38acf9fb

What's New for 2009(p6)


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taxmap/instr/i1040a-001.htm#TXMP5c2daef8

Earned income credit (EIC).(p6)

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You may be able to take the EIC if:
The maximum AGI you can have and still get the credit also has increased. You may be able to take the credit if your AGI is less than the amount in the above list that applies to you. The maximum investment income you can have and still get the credit has increased to $3,100.
taxmap/instr/i1040a-001.htm#TXMP3740a57b

IRA deduction expanded.(p6)

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You may be able to take an IRA deduction if you were covered by a retirement plan and your 2009 modified AGI is less than $65,000 ($109,000 if married filing jointly or qualifying widow(er)). If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2009 modified AGI is less than $176,000.
taxmap/instr/i1040a-001.htm#TXMP24097e1d

Divorced or separated parents.(p6)

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A noncustodial parent claiming an exemption for a child can no longer attach certain pages from a divorce decree or separation agreement instead of Form 8332 if the decree or agreement was executed after 2008. The noncustodial parent will have to attach Form 8332 or a similar statement signed by the custodial parent and whose only purpose is to release a claim to an exemption.
taxmap/instr/i1040a-001.htm#TXMP4cbc4df5

Qualifying child definition revised.(p6)

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The following changes to the definition of a qualifying child apply to years after 2008.
taxmap/instr/i1040a-001.htm#TXMP799b1300

Alternative minimum tax (AMT) exemption amount decreased.(p7)

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The AMT exemption amount is decreased to $33,750 ($45,000 if married filing jointly or a qualifying widow(er); $22,500 if married filing separately).
taxmap/instr/i1040a-001.htm#TXMP69d9df44

Allowance of certain personal credits against the AMT.(p7)

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The allowance of the following personal credits against the AMT has expired.
previous pagePrevious Page: Instructions for Form 1040-A, U.S. Individual Income Tax Return - 1040A
next pageNext Page: Instructions for Form 1040-A, U.S. Individual Income Tax Return - Filing Requirements
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions