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IRS Tax Map 2008
Current IRS Tax Map

taxmap/instr/i1040a-015.htm#TXMP73e5dba5

Adjusted Gross Income(p30)


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Line 16(p30)


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Educator Expenses(p30)


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If you were an eligible educator in 2009, you can deduct on line 16 up to $250 of qualified expenses you paid in 2009. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 16. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21, but you must use Form 1040. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.
Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be required to be considered necessary.
Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education.
You must reduce your qualified expenses by the following amounts.
For more details, use TeleTax topic 458 (see page 83) or see Pub. 529.
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IRA Deduction Worksheet—Line 17

(p30)
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If you were age 70 or older at the end of 2009, you cannot deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 70 or older at the end of 2009. If you are married filing jointly and only one spouse was under age 70 at the end of 2009, complete this worksheet only for that spouse.
  • Be sure you have read the list for line 17 that begins above. You may not be eligible to use this worksheet.
  • If you are married filing separately and you lived apart from your spouse for all of 2009, enter "D" in the space to the left of line 17. If you do not, you may get a math error notice from the IRS.
   Your IRA Spouse's IRA  
1a.  Were you covered by a retirement plan (see page 32)?1a. Yes No    
 b.  If married filing jointly, was your spouse covered by a retirement plan?1b. Yes No  
   Next. If you checked "No" on line 1a (and "No" on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if applicable), and go to line 8.
  • $5,000, if under age 50 at the end of 2009.
  • $6,000, if age 50 or older but under age 701/2 at the end of 2009.
Otherwise, go to line 2.
     
  
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Line 17(p30)


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IRA Deduction(p30)


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If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2009, you must report them on Form 8606.
If you made contributions to a traditional IRA for 2009, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. A statement should be sent to you by June 1, 2010, that shows all contributions to your traditional IRA for 2009.
Use the worksheet that begins on this page to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet.
  1. If you were age 70 or older at the end of 2009, you cannot deduct any contributions made to your traditional IRA for 2009 or treat them as nondeductible contributions.
  2. You cannot deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for line 32 on page 38.
caution
If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2009, do not use the worksheet that begins on this page. Instead, see Pub. 590 to figure the amount, if any, of your IRA deduction.
  1. You cannot deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts are not included as income in box 1 of your Form W-2. But you may be able to take the retirement savings contributions credit. See the instructions for line 32 on page 38.
  2. If you made contributions to your IRA in 2009 that you deducted for 2008, do not include them in the worksheet.
  3. If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, do not include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2 or (b) box 12 of your Form W-2 with code Z. If it is not, contact your employer for the amount of the income.
  4. You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 17.
  5. Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 11a and 11b that begin on page 25.
  6. Do not include trustees' fees that were billed separately and paid by you for your IRA. You may be able to deduct those fees as an itemized deduction. But you must use Form 1040 to do so.
  7. Do not include any repayments of qualified reservist distributions. You cannot deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590.
  8. If the total of your IRA deduction on line 17 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2009, see Pub. 590 for special rules.
  9. You may be able to deduct up to an additional $3,000 if all the following conditions are met.
    1. You must have been a participant in a 401(k) plan under which the employer matched at least 50% of your contributions to the plan with stock of the company.
    2. You must have been a participant in the 401(k) plan 6 months before the employer filed for bankruptcy.
    3. The employer (or a controlling corporation) must have been a debtor in a bankruptcy case in an earlier year.
    4. The employer (or any other person) must have been subject to indictment or conviction based on business transactions related to the bankruptcy.
If this applies to you, do not use the worksheet that begins on page 30. Instead, use the worksheet in Pub. 590.
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By April 1 of the year after the year in which you reach age 70, you must start taking minimum required distributions from your traditional IRA. If you do not, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590.
You must use Form 1040 if you owe tax on any excess contributions made to an IRA or any excess accumulations in an IRA. For details, see Pub. 590.
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Were you covered by a retirement plan?(p32)

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If you were covered by a retirement plan (401(k), SIMPLE, etc.) at work, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you cannot deduct them. In any case, the income earned on your IRA contributions is not taxed until it is paid to you. The Retirement plan box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you were not vested in the plan.
If you were covered by a retirement plan and you file Form 8815, see Pub. 590 to figure the amount, if any, of your IRA deduction.
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Married persons filing separately.(p32)

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If you were not covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2009.
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You may be able to take the retirement savings contributions credit. See the instructions for line 32 on page 38.
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IRA Deduction Worksheet—Line 17 (continued)

   Your IRA Spouse's IRA  
2.  Enter the amount shown below that applies to you.     
 
  • Single, head of household, or married filing separately and you lived
      apart
    from your spouse for all of 2009, enter $65,000
  
 
  • Qualifying widow(er), enter $109,000
Right brace 2a.              2b.               
 
  • Married filing jointly, enter $109,000 in both columns. But if you
      checked "No" on either line 1a or 1b, enter $176,000 for the person
      who was not covered by a plan
  • Married filing separately and you lived with your spouse at any time
      in 2009, enter $10,000
      
3.  Enter the amount from Form 1040A, line 153.                   
4.  Enter the amount, if any, from Form 1040A, line 16 4.                   
5.  Subtract line 4 from line 3. If married filing jointly, enter the result in both columns5a.              5b.               
6.  Is the amount on line 5 less than the amount on line 2?     
   No. Stop None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606.     
   Stop Yes. Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you.  
   
  • If single, head of household, or married filing separately, and the
      result is $10,000 or more, enter the applicable amount below
      on line 7 for that column and go to line 8.
        i. $5,000, if under age 50 at the end of 2009.
        ii. $6,000, if age 50 or older but under age 701/2 at the end
         of 2009.
      Otherwise, go to line 7.
Right brace 6a.              6b.               
   
  • If married filing jointly or qualifying widow(er), and the result is
      $20,000 or more ($10,000 or more in the column for the IRA of
      a person who was not covered by a retirement plan), enter the
      applicable amount below on line 7 for that column and go to line 8.
        i. $5,000, if under age 50 at the end of 2009.
        ii. $6,000 if age 50 or older but under age 701/2 at the end
         of 2009.
       Otherwise, go to line 7.
      
7.  Multiply lines 6a and 6b by the percentage below that applies to you. If the result is not a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200.  
 
  • Single, head of household, or married filing separately, multiply by 50% (.50)
      (or by 60% (.60) in the column for the IRA of a person who is age 50 or older
      at the end of 2009)
Right brace 7a.              7b.               
 
  • Married filing jointly or qualifying widow(er), multiply by 25% (.25)
      (or by 30% (.30) in the column for the IRA of a person who is age 50 or older
      at the end of 2009). But if you checked "No" on either line 1a or 1b,
      then in the column for the IRA of the person who was not covered by a
      retirement plan, multiply by 50% (.50) (or by 60% (.60) if age 50 or older
      at the end of 2009)
      
8.  Enter the amount from Form 1040A, line 7. Include any nontaxable combat pay. This amount should be reported in box 12 of Form W-2 with code Q8.                   
  
   Caution If married filing jointly and line 8 is less than $10,000 ($11,000 if one spouse is age 50 or older at the end of 2009; $12,000 if both spouses are age 50 or older at the end of 2009), stop here and see Pub. 590 to figure your IRA deduction.      
9.  Enter traditional IRA contributions made, or that will be made by April 15, 2010, for 2009 to your IRA on line 9a and to your spouse's IRA on line 9b9a.              9b.               
10.  On line 10a, enter the smallest of line 7a, 8, or 9a. On line 10b, enter the smallest of line 7b, 8, or 9b. This is the most you can deduct. Add the amounts on lines 10a and 10b and enter the total on Form 1040A, line 17. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)10a.              10b.               
  
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Line 18(p32)


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Student Loan Interest Deduction(p32)


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You can take this deduction only if all of the following apply.
Use the worksheet on page 32 to figure your student loan interest deduction.
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Qualified student loan.(p33)

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A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals.
  1. Yourself or your spouse.
  2. Any person who was your dependent when the loan was taken out.
  3. Any person you could have claimed as a dependent for the year the loan was taken out except that:
    1. The person filed a joint return,
    2. The person had gross income that was equal to or more than the exemption amount for that year ($3,650 for 2009), or
    3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.
The person for whom the expenses were paid must have been an eligible student (see this page). However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related person, see Pub. 970.
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Qualified higher education expenses.(p33)

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Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits.
For more details on these expenses, see Pub. 970.
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Eligible student.(p33)

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An eligible student is a person who:
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Student Loan Interest Deduction Worksheet—Line 18

  • See the instructions for line 18 that begin above.
1. Enter the total interest you paid in 2009 on qualified student loans (see page 33). Do not enter more than $2,5001.               
2. Enter the amount from Form 1040A, line 152.                 
3. Enter the total of the amounts from Form 1040A, lines 16 and 173.                 
4. Subtract line 3 from line 24.                 
5. Enter the amount shown below for your filing status.     
 
  • Single, head of household, or qualifying widow(er)—$60,000
  • Married filing jointly—$120,000
Right brace 5.                 
6. Is the amount on line 4 more than the amount on line 5?     
   Caution No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.     
   Caution Yes. Subtract line 5 from line 46.                 
7. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.0007.    .  
8. Multiply line 1 by line 78.               
9.  Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Form 1040A, line 189.               
  
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Line 19(p33)


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Tuition and Fees Deduction(p33)


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If you paid qualified tuition and fees for yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form 8917.
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You may be able to take a credit for your educational expenses instead of a deduction. See the instructions for line 31 on page 38 for details.