taxmap/instr/i1040a-000.htm#TXMP3a88c6a1Electronic Filing (e-file) taxmap/instr/i1040a-000.htm#TXMP638b28b6taxmap/instr/i1040a-000.htm#TXMP49f12e41taxmap/instr/i1040a-000.htm#TXMP238944c6
Schedule 1 (Form 1040A) is obsolete. The amounts previously reported on that schedule will now be reported on Schedule B (Form 1040A or 1040).taxmap/instr/i1040a-000.htm#TXMP1b46b62d
Schedule 2 (Form 1040A) is obsolete. The credit previously figured on that schedule will now be figured on Form 2441.taxmap/instr/i1040a-000.htm#TXMP5d355ee2
Schedule 3 (Form 1040A) is obsolete. The credit previously figured on that schedule will now be figured on Schedule R (Form 1040A or 1040).taxmap/instr/i1040a-000.htm#TXMP4ab197df
If you have earned income from work, you may be able to take this credit. It is 6.2% of your earned income but cannot be more than $400 ($800 if married filing jointly). See page 41. taxmap/instr/i1040a-000.htm#TXMP3663499b
You may be able to take this credit if you get a government pension or annuity, but it reduces any making work pay credit. See page 41.taxmap/instr/i1040a-000.htm#TXMP2e56dd24
Any economic recovery payment you received is not taxable for federal income tax purposes, but it reduces any making work pay credit or government retiree credit. See page 41. taxmap/instr/i1040a-000.htm#TXMP7865e0e8
A $3,500 or $4,500 voucher or payment made for such a voucher under the CARS taxmap/instr/i1040a-000.htm#TXMP165a6d73
cash for clunkers program to buy or lease a new fuel-efficient automobile is not taxable for federal income tax purposes.
You can now receive up to $5,000 of Series I U.S. savings bonds as part of your income tax refund without setting up a TreasuryDirect® account in advance. For more details, see Form 8888.taxmap/instr/i1040a-000.htm#TXMP6b43a0ab
You do not have to pay tax on unemployment compensation of up to $2,400 per recipient. Amounts over $2,400 per recipient are still taxable. See page 28.taxmap/instr/i1040a-000.htm#TXMP490212e3
The maximum Hope education credit has increased to $2,500 for most taxpayers. The increased credit is now called the American opportunity credit. Part of the credit is now refundable for most taxpayers. Claim that part on line 43. Claim any other education credits on line 31. See pages 38 and 64. taxmap/instr/i1040a-000.htm#TXMP5e1cfd17
The AMT exemption amount has increased to $46,700 ($70,950 if married filing jointly or a qualifying widow(er); $35,475 if married filing separately). See page 35.taxmap/instr/i1040a-000.htm#TXMP52c4d23d
You may be able to take an IRA deduction if you were covered by a retirement plan and your 2009 modified adjusted gross income (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. See page 30.taxmap/instr/i1040a-000.htm#TXMP35de026e
Use Schedule L to figure your standard deduction if you paid real estate taxes, paid taxes on the purchase of a new motor vehicle, or have a net disaster loss (if you claim a net disaster loss, you must file Form 1040).taxmap/instr/i1040a-000.htm#TXMP7ae21d20
If you bought a new motor vehicle after February 16, 2009, you may be able to deduct any state or local sales or excise taxes on the purchase. In states without a sales tax, you may be able to deduct certain other taxes or fees instead. These taxes increase your standard deduction and are claimed on Schedule L. See instructions for line 24a on page 34. taxmap/instr/i1040a-000.htm#TXMP4a855cdd
This credit has increased for some people. See Form 8812.taxmap/instr/i1040a-000.htm#TXMP403de84b
The EIC has increased for people with three or more children and for some married couples filing jointly. You may be able to take the EIC if:
- Three or more children lived with you and you earned less than $43,279 ($48,279 if married filing jointly),
- Two children lived with you and you earned less than $40,295 ($45,295 if married filing jointly),
- One child lived with you and you earned less than $35,463 ($40,463 if married filing jointly), or
- A child did not live with you and you earned less than $13,440 ($18,440 if married filing jointly).
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. See page 42.taxmap/instr/i1040a-000.htm#TXMP6542f20e
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 must attach Form 8332 or a similar statement signed by the custodial parent and whose only purpose is to release a claim to exemption. See page 21.taxmap/instr/i1040a-000.htm#TXMP279f1dc4
The following changes to the definition of a qualifying child apply.
- To be your qualifying child, a child must be younger than you unless the child is permanently and totally disabled.
- A child cannot be your qualifying child if he or she files a joint return, unless the return was filed only as a claim for refund.
- If the parents of a child can claim the child as a qualifying child but no parent so claims the child, no one else can claim the child as a qualifying child unless that person's AGI is higher than the highest AGI of any parent of the child.
- Your child is a qualifying child for purposes of the child tax credit only if you can and do claim an exemption for him or her.
The amount of taxable investment income a child can have without it being subject to tax at the parent's rate has increased to $1,900. See Form 8615 on page 35.taxmap/instr/i1040a-000.htm#TXMP4258ce43
Certain tax benefits for Midwestern disaster areas have expired, including special charitable contribution rules and the election to use your 2007 earned income to figure your 2008 EIC and additional child tax credit. See Pub. 4492-B.taxmap/instr/i1040a-000.htm#TXMP0cf328bd
This credit has expired and does not apply for 2009.taxmap/instr/i1040a-000.htm#TXMP43c9b0d1
You may be mailing your return to a different address this year because the IRS has changed the filing location for several areas. If you received an envelope with your tax package, please use it. Otherwise, see Where Do You File? on the back cover.