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1040 Instructions
For use in Preparing 2008 Returns
A Message From the Commissioner
What's NewFiling RequirementsWhat if You Cannot File on Time?Private Delivery ServicesLine Instructions for Form 1040Address ChangeName ChangeWhat if You Do Not Have a Label?IRS Individual Taxpayer Identification Numbers (ITINs) for AliensNonresident Alien SpouseSingleMarried Filing JointlyMarried Filing SeparatelyHead of HouseholdQualifying Widow(er) With Dependent ChildSpouseLine 6c—DependentsForeign-Source IncomeChapter 11 Bankruptcy CasesCommunity Property StatesRounding Off to Whole DollarsWages, Salaries, Tips, etc.Taxable InterestTax-Exempt InterestOrdinary DividendsQualified DividendsTaxable Refunds, Credits, or Offsets of State and Local Income TaxesAlimony ReceivedBusiness Income or (Loss)Capital Gain or (Loss)Other Gains or (Losses)IRA DistributionsPensions and AnnuitiesUnemployment CompensationSocial Security BenefitsOther IncomeEducator ExpensesCertain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government OfficialsHealth Savings Account (HSA) DeductionMoving ExpensesOne-Half of Self-Employment TaxSelf-Employed SEP, SIMPLE, and Qualified PlansSelf-Employed Health Insurance DeductionPenalty on Early Withdrawal of SavingsAlimony PaidIRA DeductionStudent Loan Interest DeductionTuition and Fees DeductionDomestic Production Activities DeductionBlindnessItemized Deductions or Standard DeductionExemptionsTaxAlternative Minimum TaxForeign Tax CreditCredit for Child and Dependent Care ExpensesCredit for the Elderly or the DisabledEducation CreditsRetirement Savings Contributions Credit (Saver's Credit)Line 52—Child Tax CreditOther CreditsUnreported Social Security and Medicare Tax from Forms 4137 and 8919Additional Tax on IRAs, Other Qualified Retirement Plans, etc.Additional TaxesTotal TaxFederal Income Tax Withheld2008 Estimated Tax PaymentsLines 64a and 64b— Earned Income Credit (EIC)Excess Social Security and Tier 1 RRTA Tax WithheldAdditional Child Tax CreditAmount Paid With Request for Extension To FileFirst-Time Homebuyer CreditRecovery Rebate CreditAmount OverpaidApplied to Your 2009 Estimated TaxAmount You OweEstimated Tax PenaltyChild's ReturnDaytime Phone NumberPaid Preparer Must Sign Your ReturnElectronic Return Signatures!Tax TableGeneral InformationHow To Avoid Common MistakesWhat Are Your Rights as a Taxpayer?Innocent Spouse ReliefIncome Tax Withholding and Estimated Tax Payments for 2009Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?Secure Your Tax Records from Identity TheftHow Do You Make a Gift To Reduce Debt Held By the Public?How Long Should Records Be Kept?Amended ReturnNeed a Copy of Your Tax Return?Death of a TaxpayerClaiming a Refund for a Deceased TaxpayerPast Due ReturnsOther Ways To Get HelpSend Your Written Tax Questions to the IRSResearch Your Tax Questions OnlineFree Help With Your ReturnEveryday Tax SolutionsOnline ServicesHelp for People With DisabilitiesInterest and PenaltiesInterestPenaltiesRefund InformationWhat Is TeleTax?Recorded Tax InformationTopics by InternetTeleTax TopicsCalling the IRSBefore You CallMaking the CallBefore You Hang UpDisclosure, Privacy Act, and Paperwork Reduction Act NoticeWe Welcome Comments on FormsEstimates of Taxpayer BurdenOrder Form for Forms and PublicationsHow To Use the Order FormMajor Categories of Federal Income and Outlays for Fiscal Year 2007