skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map

previous pagePrevious Page: Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents - Lines 8a and 8b, Earned Income Credit (EIC)
next pageNext Page: Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents - Line 10
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions
taxmap/instr/i1040ez-020.htm#TXMP69d575eb9

Line 9, Recovery Rebate Credit(p17)


rule
spacer

This credit is figured in the same manner as the economic stimulus payment you may have received in 2008 except that your 2008 tax information is used to figure this credit. Your 2007 tax information was used to figure your economic stimulus payment.
You may be able to take this credit only if:
However, you do not qualify for this credit if all of the following apply.
Use the worksheet that begins below to figure the credit you can take, if any. Or you can use the recovery rebate credit calculator on www.irs.gov.
taxmap/instr/i1040ez-020.htm#TXMP4fe02fd7

Credit figured by the IRS.(p18)

rule
spacer

If you want us to figure the credit for you, enter RRC in the space to the left of line 9. If you (or your spouse, if filing jointly) received any nontaxable veterans' disability or death benefits, also enter VA in the space to the left of line 9. If you (or your spouse, if filing jointly) had nontaxable combat pay and did not enter an amount on line 8b, also enter NCP in the space to the left of line 9.
taxmap/instr/i1040ez-020.htm#w12063z09
pencil

Recovery Rebate Credit Worksheet—Line 9

Caution See the instructions for line 9 above to find out if you can take this credit. tip If you received Notice 1378, have it available. The notice shows the amount of your economic stimulus payment, which you will need to fill in line 24 on page 18. If you do not have Notice 1378, you can find the amount of your economic stimulus payment on www.irs.gov.
  
1. Can you, or your spouse if filing a joint return, be claimed as a dependent on another person's return?  
   tip No.Go to line 2.  
   tip Yes.You cannot take the credit. Stop here.   
2. Does your tax return include a valid social security number for you and, if filing a joint return, your spouse?  
   tip Yes.Skip lines 3 and 4 and go to line 5.  
   tip No.Go to line 3.  
3. Are you filing a joint return for 2008?  
   box Yes.Go to line 4.  
   box No. You cannot take the credit. Stop here.   
4. Were either you or your spouse a member of the U.S. Armed Forces at any time during 2008?  
   box Yes.Go to line 5.  
   box No. You cannot take the credit. Stop here.   
5. Enter the amount from Form 1040EZ, line 115.              
6. Enter $600 ($1,200 if married filing jointly)6.              
7. Enter the smaller of line 5 or line 67.              
8. Is the amount on line 7 at least $300 ($600 if married filing jointly)?  
   box Yes. Skip lines 9 through 17 and enter the amount from line 7 on line 18.   
   box No. If line 5 is more than zero, go to line 9. Otherwise, skip lines 9 through 11 and go to line 12.   
9. Enter the amount from Form 1040EZ, line 49.              
10. Enter the amount shown below for your filing status.
  • Single – $8,950
  • Married filing jointly – $17,900
10.              
11. Is the amount on line 9 more than the amount on line 10?  
   box No. Go to line 12.   
   box Yes. If line 5 is more than zero, skip lines 12 through 16 and go to line 17. Otherwise, go to line 12.   
12. Enter the amount of any social security benefits you received in 200812.              
13. Enter the amount of any nontaxable veterans' disability or death benefits you received in 200813.              
14.Earned income. Complete Step 2—Earned Income on page 13. Enter the amount from Step 2. (If you (or your spouse, if filing jointly) had nontaxable combat pay and did not enter an amount on line 8b, add your (and your spouse's) nontaxable combat pay to the amount on this line.) 14.              
15. Qualifying income. Add lines 12 through 14 15.              
16. Is line 15 at least $3,000?  
   box No. Skip line 17 and enter the amount from line 7 on line 18.   
   box Yes. Go to line 17.   
17. Enter $300 ($600 if married filing jointly)17.              
18. Enter the larger of line 7 or line 1718.              
taxmap/instr/i1040ez-020.htm#w12063z10
pencil

Recovery Rebate Credit—Line 9 (continued)

19. Enter the amount from Form 1040EZ, line 419.              
20. Is your filing status single?    
   box No. Skip lines 21 and 22 and enter the amount from line 18 on line 23.     
   box Yes. Enter $75,000 20.              
21. Is the amount on line 19 more than the amount on line 20?  
   box No. Skip line 22. Enter the amount from line 18 on line 23 below.     
   box Yes. Subtract line 20 from line 19 21 .              
22. Multiply line 21 by 5% (.05)22.              
23. Subtract line 22 from line 18. If zero or less, enter -0-.23.              
24. Enter the amount, if any, of the economic stimulus payment you received (before offset) as shown on Notice 1378 or www.irs.gov. If you received more than one payment, enter the total of all payments you received as shown on all Notices 1378 or on www.irs.gov. If filing a joint return, include your spouse's payment as shown on your spouse's Notice 1378 or on www.irs.gov. If you filed a joint return for 2007 and received an economic stimulus payment, you and your spouse are each treated as having received half of the payment 24.              
25. Recovery rebate credit. Subtract line 24 from line 23. If zero or less, enter -0-. Enter the result here and, if more than zero, on Form 1040EZ, line 9. If you entered an amount on line 13 on page 17, enter "VA" in the space to the left of Form 1040EZ, line 9. If you (or your spouse if filing jointly) had nontaxable combat pay and did not enter an amount on line 8b, enter "NCP" in the space to the left of Form 1040EZ, line 9. If line 24 is more than line 23, you do not have to pay back the difference 25.              
previous pagePrevious Page: Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents - Lines 8a and 8b, Earned Income Credit (EIC)
next pageNext Page: Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents - Line 10
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions