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previous pagePrevious Page: Instructions for Form 1040-A, U.S. Individual Income Tax Return - Line 6c—Dependents
next pageNext Page: Instructions for Form 1040-A, U.S. Individual Income Tax Return - Adjusted Gross Income
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions
taxmap/instr/i1040a-014.htm#TXMP6d57a6d2

Income(p23)


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taxmap/instr/i1040a-014.htm#TXMP754ed71d

Rounding Off to Whole Dollars(p23)


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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.
taxmap/instr/i1040a-014.htm#TXMP73067552

Example.(p23)

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You received two Forms W-2, one showing wages of $5,009.55 and one showing wages of $8,760.73. On Form 1040A, line 7, you would enter $13,770 ($5,009.55 + $8,760.73 = $13,770.28).
taxmap/instr/i1040a-014.htm#TXMP34fe63e4

Refunds of State or Local Income Taxes(p23)


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If you received a refund, credit, or offset of state or local income taxes in 2008, you may receive a Form 1099-G.
For the year the tax was paid to the state or other taxing authority, did you itemize deductions?
No.None of your refund is taxable.
Yes.You may have to report part or all of the refund as income on Form 1040 for 2008. See Pub. 525 for details.
taxmap/instr/i1040a-014.htm#TXMP47c12771

Community Property States(p23)


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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.
taxmap/instr/i1040a-014.htm#TXMP0c5869ae

California domestic partners.(p23)

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A registered domestic partner in California must report all wages, salaries, and other compensation received for his or her personal services on his or her own return. Therefore, a registered domestic partner cannot report half the combined income earned by the individual and his or her domestic partner as a married person filing separately does in California.
taxmap/instr/i1040a-014.htm#TXMP75febed7

Foreign Retirement Plans(p23)


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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.
taxmap/instr/i1040a-014.htm#TXMP38a0adb2

Line 7(p23)


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taxmap/instr/i1040a-014.htm#TXMP387ed7f3

Wages, Salaries, Tips, etc.(p23)


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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.
taxmap/instr/i1040a-014.htm#TXMP6ac08c33

Wages received as a household employee.(p23)

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Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,600 in 2008 must be included in the total on line 7. Also, enter HSH and the amount not reported on a Form W-2 in the space to the left of line 7.
taxmap/instr/i1040a-014.htm#TXMP43ec0369

Tip income.(p23)

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Tip income you did not report to your employer must be included in the total on line 7. But you must use Form 1040 and Form 4137 if you received tips of $20 or more in any month and did not report the full amount to your employer, or your Form(s) W-2 shows allocated tips that you must report as income. You must report the allocated tips shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown in box 8 of your Form(s) W-2. They are not included as income in box 1. See Pub. 531 for more details.
taxmap/instr/i1040a-014.htm#TXMP1b51a23f

Dependent care benefits.(p23)

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Dependent care benefits, which should be shown in box 10 of your Form(s) W-2, must be included in the total on line 7. But first complete Schedule 2 to see if you can exclude part or all of the benefits.
taxmap/instr/i1040a-014.htm#TXMP138a28fd

Scholarship and fellowship grants.(p23)

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Scholarship and fellowship grants not reported on Form W-2 must be included in the total on line 7. Also, enter SCH and the amount in the space to the left of line 7. However, if you were a degree candidate, include on line 7 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 7.
taxmap/instr/i1040a-014.htm#TXMP641c12d0

Disability pensions.(p23)

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Disability pensions shown on Form 1099-R if you have not reached the minimum retirement age set by your employer must be included in the total on line 7. Disability pensions received after you reach that age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 12a and 12b of Form 1040A. Payments from an IRA are reported on lines 11a and 11b.
* This includes a Roth, SEP, or SIMPLE IRA.
taxmap/instr/i1040a-014.htm#TXMP387b6cbe

Missing or incorrect Form W-2?(p23)

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Your employer is required to provide or send Form W-2 to you no later than February 2, 2009. If you do not receive it by early February, use TeleTax topic 154 (see page 74) to find out what to do. Even if you do not get a Form W-2, you must still report your earnings on line 7. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.
taxmap/instr/i1040a-014.htm#TXMP38c4b166

Line 8a(p23)


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taxmap/instr/i1040a-014.htm#TXMP7f60a5f9

Taxable Interest(p23)


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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.
taxtip
If you get a 2008 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2008, see Pub. 550.
taxmap/instr/i1040a-014.htm#TXMP521059bf

Line 8b(p23)


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taxmap/instr/i1040a-014.htm#TXMP23179f8c

Tax-Exempt Interest(p23)


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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.
taxmap/instr/i1040a-014.htm#TXMP23e0bdff

Line 9a(p24)


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taxmap/instr/i1040a-014.htm#TXMP795adb9b

Ordinary Dividends(p24)


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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.
taxmap/instr/i1040a-014.htm#TXMP343a3e27

Line 9b(p24)


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taxmap/instr/i1040a-014.htm#TXMP0edb4dee

Qualified Dividends(p24)


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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.
taxmap/instr/i1040a-014.htm#TXMP18815124

Exception.(p24)

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Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but are not qualified dividends. These include:
taxmap/instr/i1040a-014.htm#TXMP1e553079

Example 1.(p24)
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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.
taxmap/instr/i1040a-014.htm#TXMP371b04bf

Example 2.(p24)
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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).
taxmap/instr/i1040a-014.htm#TXMP5be74237

Example 3.(p24)
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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.
taxtip
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.
taxmap/instr/i1040a-014.htm#TXMP711e0e40

Line 10(p24)


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taxmap/instr/i1040a-014.htm#TXMP2614380f

Capital Gain Distributions(p24)


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Each payer should send you a Form 1099-DIV. Do any of the Forms 1099-DIV or substitute statements you, or your spouse if filing a joint return, received have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain)?
Yes.You must use Form 1040.
No.You may use Form 1040A. Enter your capital gain distributions on line 10. Also, be sure you use the Qualified Dividends and Capital Gain Tax Worksheet on page 36 to figure your tax. Your tax may be less if you use this worksheet.
If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 10 only the amount that belongs to you. Attach a statement showing the full amount you received and the amount you received as a nominee. See the Schedule 1 instructions for filing requirements for Forms 1099-DIV and 1096.
taxmap/instr/i1040a-014.htm#TXMP3e119231

Lines 11a and 11b(p24)


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taxmap/instr/i1040a-014.htm#TXMP64124040

IRA Distributions(p24)


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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.
taxmap/instr/i1040a-014.htm#TXMP5137764f

Exception 1.(p24)

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Enter the total distribution on line 11a if you rolled over part or all of the distribution from one:
Also, enter Rollover next to line 11b. If the total distribution was rolled over in a qualified rollover, enter -0- on line 11b. If the total distribution was not rolled over in a qualified rollover, enter the part not rolled over on line 11b unless Exception 2 or Exception 5 applies to the part not rolled over. Generally, a qualified rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590.
If you rolled over the distribution into a qualified plan other than an IRA or you made the rollover in 2009, attach a statement explaining what you did.
taxmap/instr/i1040a-014.htm#TXMP2c53ad17

Exception 2.(p25)

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If any of the following apply, enter the total distribution on line 11a and see Form 8606 and its instructions to figure the amount to enter on line 11b.
  1. 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.
  2. You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 11b; you do not have to see Form 8606 or its instructions.
    1. Distribution code T is shown in box 7 of Form 1099-R, and you made a contribution (including a conversion) to a Roth IRA for 2003 or an earlier year.
    2. Distribution code Q is shown in box 7 of Form 1099-R.
  3. You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2008.
  4. 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.
  5. You made excess contributions to your IRA for an earlier year and had them returned to you in 2008.
  6. You recharacterized part or all of a contribution to a Roth IRA as a traditional IRA contribution, or vice versa.
taxmap/instr/i1040a-014.htm#TXMP0bac94c8

Exception 3.(p25)

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If the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 11a. If the total amount distributed is a QCD, enter -0- on line 11b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 11b unless Exception 2 or Exception 5 applies to that part. Enter QCD next to line 11b.
A QCD is a distribution made directly by the trustee of your IRA (other than a SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70 when the distribution was made. Your total QCDs for the year cannot be more than $100,000. (On a joint return, your spouse can also have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590 for details.
caution
You cannot claim a charitable contribution deduction for any QCD not included in your income.
taxmap/instr/i1040a-014.htm#TXMP2ffc52ea

Exception 4.(p25)

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If the distribution is a qualified health savings account (HSA) funding distribution (HFD), you must file Form 1040. See Exception 4 in the instructions for Form 1040, lines 15a and 15b. An HFD is a distribution made directly by the trustee of your IRA (other than a SEP or SIMPLE IRA) to your HSA. See Pub. 590 for details.
taxmap/instr/i1040a-014.htm#TXMP26cd98d5

Exception 5.(p25)

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If the distribution is the withdrawal of an economic stimulus payment that was directly deposited to your IRA, enter the total distribution on line 11a. If you made the withdrawal by the due date of your return (including extensions):  
See Pub. 590 for details.
taxmap/instr/i1040a-014.htm#TXMP7975f921

More than one exception applies.(p25)

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If more than one exception applies, attach a statement showing the amount of each exception, instead of making an entry next to line 11b. For example: Line 11b – $1,000 Rollover and $500 HFD.
taxmap/instr/i1040a-014.htm#TXMP11b4782f

More than one distribution.(p25)

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If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 11b. Enter the total amount of those distributions on line 11a.
caution
You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total was not rolled over, or (b) you were born before July 1, 1937, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. To find out if you owe this tax, see Pub. 590. If you do owe this tax, you must use Form 1040.
taxmap/instr/i1040a-014.htm#TXMP4c12eb41

Lines 12a and 12b(p25)


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taxmap/instr/i1040a-014.htm#TXMP3efd371f

Pensions and Annuities(p25)


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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.
taxtip
Attach Form(s) 1099-R to Form 1040A if any federal income tax was withheld.
taxmap/instr/i1040a-014.htm#TXMP27d8172a

Fully taxable pensions and annuities.(p25)

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If your pension or annuity is fully taxable, enter it on line 12b; do not make an entry on line 12a. Your payments are fully taxable if (a) you did not contribute to the cost (see page 27) of your pension or annuity, or (b) you got back your entire cost tax free before 2008. But see Insurance premiums for retired public safety officers later.
Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.
taxmap/instr/i1040a-014.htm#TXMP250b0f8d

Partially taxable pensions and annuities.(p25)

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Enter the total pension or annuity payments you received in 2008 on line 12a. If your Form 1099-R does not show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 12b. But if your annuity starting date (defined on page 27) was after July 1, 1986, see Simplified Method on page 27 to find out if you must use that method to figure the taxable part.
You can ask the IRS to figure the taxable part for you for a $500 fee. For details, see Pub. 939.
If your Form 1099-R shows a taxable amount, you can report that amount on line 12b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.
taxmap/instr/i1040a-014.htm#TXMP28456db0

Insurance premiums for retired public safety officers.(p26)

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If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be made directly from the plan to the insurance provider. You can exclude from income the smaller of the amount of the insurance premiums or $3,000. You can only make this election for amounts that would otherwise be included in your income.
taxmap/instr/i1040a-014.htm#w12088u01
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Simplified Method Worksheet—Lines 12a and 12b

  • If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040A, line 12b. Enter the total pension or annuity payments received in 2008 on Form 1040A, line 12a.
1.Enter the total pension or annuity payments received in 2008. Also, enter this amount on Form 1040A,
line 12a
1.             
2.Enter your cost in the plan at the annuity starting date2.              
 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 34.              
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 27.              
8.Enter the smaller of line 5 or line 7 8.             
9.Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040A, line 12b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. If you are a retired public safety officer, see Insurance premiums for retired public safety officers beginning on this page before entering an amount on line 12b 9.             
10.Was your annuity starting date before 1987?    
  Yes. Stop sign Leave line 10 blank.     
  Stop sign No.Add lines 6 and 8. This is the amount you have recovered tax free through 2008. You will need this number when you fill out this worksheet next year. 10.             
  
Table 1 for Line 3 Above 
    AND your annuity starting date was— 
 IF the age at annuity starting date (see page 27) was . . . before November 19, 1996,
enter on line 3 . . .
 after November 18, 1996, enter on line 3 . . .   
     55 or under 300 360  
     56–60 260 310  
     61–65 240 260  
     66–70 170 210  
     71 or older 120 160  
Table 2 for Line 3 Above
 IF the combined ages at annuity
starting date (see page 27) were . . .
 THEN enter on line 3 . . .  
     110 or under 410  
     111–120 360  
     121–130 310  
     131–140 260  
     141 or older 210  
An eligible retirement plan is a governmental plan that is:
If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R does not reflect the exclusion. Report your total distributions on line 12a and the taxable amount on line 12b. Enter PSO next to line 12b.
If you are retired on disability and reporting your disability pension on line 7, include only the taxable amount on that line and enter PSO and the amount excluded in the space to the left of line 7.
taxmap/instr/i1040a-014.htm#TXMP567acc91

Annuity starting date.(p27)

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Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.
taxmap/instr/i1040a-014.htm#TXMP0fe1c672

Simplified Method.(p27)

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You must use the Simplified Method if either of the following applies.
  1. Your annuity starting date (defined earlier) was after July 1, 1986, and you used this method last year to figure the taxable part.
  2. Your annuity starting date was after November 18, 1996, and both of the following apply.
    1. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.
    2. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments.
If you must use the Simplified Method, complete the worksheet on page 26 to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 or Pub. 721 for U.S. Civil Service retirement benefits.
caution
If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the worksheet on page 26.
taxmap/instr/i1040a-014.htm#TXMP30ebf1f1

Age (or combined ages) at annuity starting date.(p27)

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If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.
taxmap/instr/i1040a-014.htm#TXMP10b9e7f0

Cost.(p27)

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Your cost is generally your net investment in the plan as of the annuity starting date. It does not include pre-tax contributions. Your net investment should be shown in box 9b of Form 1099-R for the first year you received payments from the plan.
taxmap/instr/i1040a-014.htm#TXMP4f0529d9

Rollovers.(p27)

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Generally, a qualified rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a qualified rollover to a Roth IRA is not a tax-free distribution. Use lines 12a and 12b to report a qualified rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.
For more details on rollovers, including distributions under qualified domestic relations orders, see Pub. 575.
taxmap/instr/i1040a-014.htm#TXMP38cab23c

Rollover to a plan other than a Roth IRA.(p27)
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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.
taxmap/instr/i1040a-014.htm#TXMP3d6f683d

Rollover to Roth IRA.(p27)
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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.
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Lump-sum distributions.(p27)

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If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the Total distribution box in box 2b checked. You must use Form 1040 if you owe additional tax because you received an early distribution from a qualified retirement plan and the total amount was not rolled over in a qualified rollover. See Pub. 575 to find out if you owe this tax.
Enter the total distribution on line 12a and the taxable part on line 12b. For details, see Pub. 575.
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You may be able to pay less tax on the distribution if you were born before January 2, 1936, or you are the beneficiary of a deceased employee who was born before January 2, 1936. But you must use Form 1040 to do so. For details, see Form 4972.
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Line 13(p27)


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Unemployment Compensation and Alaska Permanent Fund Dividends(p27)


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Unemployment compensation.(p27)

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You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2008. Report the amount in box 1 on line 13. However, if you made contributions to a governmental unemployment compensation program, reduce the amount you report on line 13 by those contributions.
If you received an overpayment of unemployment compensation in 2008 and you repaid any of it in 2008, subtract the amount you repaid from the total amount you received. Include the result in the total on line 13. Also, enter Repaid and the amount you repaid in the space to the left of line 13. If you repaid unemployment compensation in 2008 that you included in gross income in an earlier year, you can deduct the amount repaid. But you must use Form 1040 to do so. See Pub. 525 for details.
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Alaska Permanent Fund dividends.(p27)

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Include the dividends in the total on line 13.
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Lines 14a and 14b(p27)


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Social Security Benefits(p27)


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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.
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Exception.(p27)

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Do not use the worksheet on page 28 if any of the following apply.
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Social Security Benefits Worksheet—Lines 14a and 14b

  • Complete Form 1040A, lines 16 and 17, if they apply to you.
  • If you are married filing separately and you lived apart from your spouse for all of 2008, enter "D" to the right of the word "benefits" on line 14a. If you do not, you may get a math error notice from the IRS.
  • Be sure you have read the Exception on page 27 to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable.
1. Enter the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099. Also, enter this amount on Form 1040A, line 14a 1.               
2. Enter one-half of line 12.             
3. Enter the total of the amounts from Form 1040A, lines 7, 8a, 9a, 10, 11b, 12b, and 133.             
4. Enter the amount, if any, from Form 1040A, line 8b4.             
5. Add lines 2, 3, and 45.             
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?     
   Stop sign No.Stop None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b.     
   Stop Yes. Subtract line 6 from line 5 7.             
8. If you are:
  • Married filing jointly, enter $32,000.
  • Single, head of household, qualifying widow(er), or married filing separately and
      you lived apart from your spouse for all of 2008, enter $25,000.
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  • Married filing separately and you lived with your spouse at any time in 2008, skip
      lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16.
      Then go to line 17.
     
9. Is the amount on line 8 less than the amount on line 7?   
   Stop No.Stop None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b. If you are married filing separately and you lived apart from your spouse for all of 2008, be sure you entered "D" to the right of the word "benefits" on line 14a.    
   Stop 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 1213.             
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 1516.             
17. Multiply line 1 by 85% (.85)17.             
18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040A, line 14b. 18.             
Tip  If any of your benefits are taxable for 2008 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Pub. 915 for details. 
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