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IRS Tax Map 2008
Current IRS Tax Map

taxmap/instr/i1040gi-012.htm#TXMP61991b3b

Tax and Credits(p35)


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taxmap/instr/i1040gi-012.htm#TXMP0bec9452

Line 39a(p35)


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If you were born before January 2, 1945, or were blind at the end of 2009, check the appropriate box(es) on line 39a. If you were married and checked the box on Form 1040, line 6b, and your spouse was born before January 2, 1945, or was blind at the end of 2009, also check the appropriate box(es) for your spouse. Be sure to enter the total number of boxes checked.
taxmap/instr/i1040gi-012.htm#TXMP35a86cd7

Blindness(p35)


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If you were partially blind as of December 31, 2009, you must get a statement certified by your eye doctor or registered optometrist that:
If your eye condition is not likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor or registered optometrist to this effect instead.
You must keep the statement for your records.
taxmap/instr/i1040gi-012.htm#TXMP010c5095

Line 39b(p35)


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If your filing status is married filing separately (box 3 is checked), and your spouse itemizes deductions on his or her return, check the box on line 39b. Also check that box if you were a dual-status alien. But if you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2009 and you and your spouse agree to be taxed on your combined worldwide income, do not check the box.
taxmap/instr/i1040gi-012.htm#TXMP579f4d86

Line 40a(p35)


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taxmap/instr/i1040gi-012.htm#TXMP4e2886cc

Itemized Deductions or Standard Deduction(p35)


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In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.
taxmap/instr/i1040gi-012.htm#TXMP0ded1f69

Itemized Deductions(p35)


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To figure your itemized deductions, fill in Schedule A.
taxmap/instr/i1040gi-012.htm#TXMP17d5fe7c

Standard Deduction(p35)


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Most people can find their standard deduction by looking at the amounts listed under All others to the left of Form 1040, line 40a. But use the worksheet on page 36 to figure your standard deduction if:
taxmap/instr/i1040gi-012.htm#TXMP58db82ee

Exception.(p35)

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Use Schedule L, instead of the worksheet on page 36, to figure your standard deduction if:  
If you use Schedule L to figure your standard deduction, be sure to check the box on line 40b and attach Schedule L to your return.
caution
If you checked the box on line 39b, your standard deduction is zero, even if you were born before January 2, 1945, were blind, paid real estate taxes or sales or excise taxes on the purchase of a vehicle, or had a net disaster loss.
taxmap/instr/i1040gi-012.htm#w24811v10
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Standard Deduction Worksheet—Line 40a

Caution Do not complete this worksheet if you checked the box on line 39b; your standard deduction is zero. Also, do not complete this worksheet if you must use Schedule L to figure your standard deduction (see Exception on page 35). 
1.  Enter the amount shown below for your filing status.       
 
  • Single or married filing separately—$5,700
  • Married filing jointly or Qualifying widow(er)—$11,400
Right brace  1.                
 
  • Head of household—$8,350
       
2.  Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?     
   BoxNo. Enter the amount from line 1 on line 4, skip line 3, and go to line 5.       
   BoxYes. Go to line 3.       
3.  Is your earned income* more than $650?       
   BoxYes. Add $300 to your earned income. Enter the total Right brace .3.                 
   BoxNo. Enter $950       
4. Enter the smaller of line 1 or line 3.4.               
5. If born before January 2, 1945, or blind, multiply the number on Form 1040, line 39a, by $1,100 ($1,400 if single or head of household). Otherwise, enter -0-5.               
6. Add lines 4 and 5. Enter the total here and on Form 1040, line 40a6.               
*Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27.
taxmap/instr/i1040gi-012.htm#TXMP706c4793

Line 42(p37)


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taxmap/instr/i1040gi-012.htm#TXMP368976fb

Exemptions(p37)


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taxmap/instr/i1040gi-012.htm#TXMP3f981e31

Taxpayers housing Midwestern displaced individuals.(p37)

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You may be able to claim an additional exemption amount of $500 per person (up to $2,000) if you provided housing to a person who was displaced from his or her main home because of the storms, tornadoes, or flooding in a Midwestern disaster area and all of the following apply.
You must complete and attach Form 8914 to claim this additional exemption amount.
taxmap/instr/i1040gi-012.htm#TXMP359f62e3

Adjusted gross income (line 38) over $125,100.(p37)

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Use the Deduction for Exemptions Worksheet below to figure your deduction for exemptions unless you are filing Form 8914.
taxmap/instr/i1040gi-012.htm#w24811v08
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Deduction for Exemptions Worksheet—Line 42

1.  Is the amount on Form 1040, line 38, more than the amount shown on line 4 below for your filing status? 
   Box No. Stop reading here. This doen't apply to you Multiply $3,650 by the total number of exemptions claimed on Form 1040, line 6d, and enter the result on Form 1040, line 42.  
   Box Yes. Continue Box   
2.  Multiply $3,650 by the total number of exemptions claimed on Form 1040, line 6d 2.               
3.  Enter the amount from Form 1040, line 38 3.                
4.  Enter the amount shown below for your filing status.    
 
  • Single—$166,800
  • Married filing jointly or qualifying widow(er)—$250,200
  • Married filing separately—$125,100
  • Head of household—$208,500
Right brace  4.                
5.  Subtract line 4 from line 3 5.                
6.   Is line 5 more than $122,500 ($61,250 if married filing separately)?    
   Box Yes. Multiply $2,433 by the total number of exemptions claimed on Form 1040, line 6d. Enter the result here and on Form 1040, line 42. Do not complete the rest of this worksheet.     
   Box No. Divide line 5 by $2,500 ($1,250 if married filing separately). If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1) 6.                 
7.  Multiply line 6 by 2% (.02) and enter the result as a decimal 7.   .  
8.  Multiply line 2 by line 7 8.               
9.  Divide line 8 by 3.0 9.               
10.   Deduction for exemptions. Subtract line 9 from line 2. Enter the result here and on
Form 1040, line 42
10.               
  
taxmap/instr/i1040gi-012.htm#TXMP2a189dd0

Line 44(p37)


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taxmap/instr/i1040gi-012.htm#TXMP24cadf5d

Tax(p37)


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Include in the total on line 44 all of the following taxes that apply.
Do you want the IRS to figure the tax on your taxable income for you?
taxmap/instr/i1040gi-012.htm#TXMP6e0c039d

  Yes.(p37)

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See Pub. 967 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you did not pay enough, we will send you a bill.
taxmap/instr/i1040gi-012.htm#TXMP1941dc77

  No.(p37)

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Use one of the following methods to figure your tax.
taxmap/instr/i1040gi-012.htm#TXMP20b4d31e

Tax Table or Tax Computation Worksheet.(p37)

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If your taxable income is less than $100,000, you must use the Tax Table that begins on page 77 to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet on  
page 89.
However, do not use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.
taxmap/instr/i1040gi-012.htm#TXMP334ce748

Form 8615.(p38)

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Form 8615 generally must be used to figure the tax for any child who had more than $1,900 of investment income, such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions) and who either:
  1. Was under age 18 at the end of 2009,
  2. Was age 18 at the end of 2009 and did not have earned income that was more than half of the child's support, or
  3. Was a full-time student over age 18 and under age 24 at the end of 2009 and did not have earned income that was more than half of the child's support.
But if the child files a joint return for 2009 or if neither of the child's parents was alive at the end of 2009, do not use Form 8615 to figure the child's tax.
A child born on January 1, 1992, is considered to be age 18 at the end of 2009; a child born on January 1, 1991, is considered to be age 19 at the end of 2009; a child born on January 1, 1986, is considered to be age 24 at the end of 2009.
taxmap/instr/i1040gi-012.htm#TXMP6d78b8c7

Schedule D Tax Worksheet.(p38)

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If you have to file Schedule D and Schedule D, line 18 or 19, is more than zero, use the Schedule D Tax Worksheet on page D-10 of the Instructions for Schedule D to figure the amount to enter on Form 1040, line 44. But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet below instead.
taxmap/instr/i1040gi-012.htm#TXMP48f3ec3b

Qualified Dividends and Capital Gain Tax Worksheet.(p38)

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If you do not have to use the Schedule D Tax Worksheet (see above), use the worksheet on page 39 to figure the amount to enter on Form 1040, line 44, if any of the following applies.
But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet below instead.
taxmap/instr/i1040gi-012.htm#TXMP3f797ba0

Schedule J.(p38)

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If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule J.
taxmap/instr/i1040gi-012.htm#TXMP11069230

Foreign Earned Income Tax Worksheet.(p38)

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If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555 or 2555-EZ, you must figure your tax using the worksheet below.
taxmap/instr/i1040gi-012.htm#w24811v39
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Foreign Earned Income Tax Worksheet—Line 44

Caution If Form 1040, line 43, is zero, do not complete this worksheet.
1.Enter the amount from Form 1040, line 431.             
2.Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50, or Form 2555-EZ, line 182.             
3.Add lines 1 and 23.             
4. Tax on the amount on line 3. Use the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615, whichever applies. See the instructions for line 44 that begin on page 37 to see which tax computation method applies. (Do not use a second Foreign Earned Income Tax Worksheet to figure the tax on this line)4.             
5. Tax on the amount on line 2. Use the Tax Table or Tax Computation Worksheet, whichever applies5.             
6.Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on Form 1040, line 446.             
*Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040, line 43, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess.
 If you do not have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then complete lines 5 and 6 above.
 If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
 1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
 2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
 3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
 4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet on page D-9 of the Instructions for Schedule D (Form 1040).
taxmap/instr/i1040gi-012.htm#w24811v12
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Qualified Dividends and Capital Gain Tax Worksheet—Line 44

  • See the instructions for line 44 that begin on page 37 to see if you can use this worksheet to figure your tax.
  • If you do not have to file Schedule D and you received capital gain distributions, be sure you checked the box on line 13 of Form 1040.
1.  Enter the amount from Form 1040, line 43. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the worksheet on page 381.                 
2.  Enter the amount from Form 1040, line 9b*2.                 
3. Are you filing Schedule D?*    
   Box Yes. Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or line 16 is a loss, enter -0- Right brace3.                 
   Box No. Enter the amount from Form 1040, line 13    
4.  Add lines 2 and 34.                 
5.  If you are claiming investment interest expense on Form 4952, enter the amount from line 4g of that form. Otherwise, enter -0-5.                 
6.  Subtract line 5 from line 4. If zero or less, enter -0-6.                 
7. Subtract line 6 from line 1. If zero or less, enter -0-7.                 
8. Enter the smaller of:  
  
  • The amount on line 1, or
  
  
  • $33,950 if single or married filing separately,
Right brace 8.                 
    $67,900 if married filing jointly or qualifying widow(er),
  $45,500 if head of household. 
  
9.  Is the amount on line 7 equal to or more than the amount on line 8?  
   Box Yes. Skip lines 9 and 10; go to line 11 and check the "No" box.  
   Box No. Enter the amount from line 79.                 
10.  Subtract line 9 from line 810.                 
11. Are the amounts on lines 6 and 10 the same?  
   Box Yes. Skip lines 11 through 14; go to line 15.  
   Box No. Enter the smaller of line 1 or line 611.                 
12. Enter the amount from line 10 (if line 10 is blank, enter -0-)12.                 
13. Subtract line 12 from line 1113.                 
14. Multiply line 13 by 15% (.15)14.                
15. Figure the tax on the amount on line 7. Use the Tax Table or Tax Computation Worksheet, whichever applies15.                
16. Add lines 14 and 1516.                
17. Figure the tax on the amount on line 1. Use the Tax Table or Tax Computation Worksheet, whichever applies17.                
18.  Tax on all taxable income. Enter the smaller of line 16 or line 17. Also include this amount on Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, do not enter this amount on Form 1040, line 44. Instead, enter it on line 4 of the worksheet on page 3818.                
*If you are filing Form 2555 or 2555-EZ, see the footnote in the worksheet on page 38 before completing this line.
 
taxmap/instr/i1040gi-012.htm#TXMP4c894247

Line 45(p40)


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taxmap/instr/i1040gi-012.htm#TXMP40a16ca1

Alternative Minimum Tax(p40)


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Use the worksheet on page 41 to see if you should fill in Form 6251.
taxmap/instr/i1040gi-012.htm#w24811v38
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Worksheet To See if You Should Fill in Form 6251—Line 45

  • Be sure you have read the Exception on page 40 to see if you must fill in Form 6251 instead of using this worksheet.
  • If you are claiming the foreign tax credit (see the instructions for Form 1040, line 47, on page 40), enter that credit on line 47. 
1. Are you filing Schedule A?
   Box No.  Enter the amount from Form 1040, line 38. Right brace 1.               
   Box Yes.  Enter the amount from Form 1040, line 41.
2.  Enter any amount from Form 8914, line 6 2.                
3.  If filing Schedule L, enter the total of lines 6 and 20 from Schedule L. Otherwise, enter -0- 3.                
4.  Add lines 2 and 3 4.               
5.  Subtract line 4 from line 1 5.               
6.  If filing Schedule A, enter the smaller of the amount on Schedule A, line 4, or 2.5% (.025) of the amount on
Form 1040, line 38 (but not less than zero). Otherwise, enter -0-
6.               
7.  If filing Schedule A, enter the total of the amounts from Schedule A, lines 5, 6, 8, and 27. Otherwise, enter -0- 7.               
8.  Add lines 5 through 7 8.               
9.  Enter any tax refund from Form 1040, lines 10 and 21 9.               
10.  Subtract line 9 from line 8 10.               
11.  Enter the amount shown below for your filing status.     
 
  • Single or head of household—$46,700
  • Married filing jointly or Qualifying widow(er)—$70,950
  • Married filing separately—$35,475
Right brace 11.               
12.  Is the amount on line 10 more than the amount on line 11?     
   Box No. Stop reading here. This doen't apply to you You do not need to fill in Form 6251.     
   Box Yes. Subtract line 11 from line 10 12.               
13.  Enter the amount shown below for your filing status.     
 
  • Single or head of household—$112,500
  • Married filing jointly or qualifying widow(er)—$150,000
  • Married filing separately—$75,000
Right brace 13.               
14. Is the amount on line 10 more than the amount on line 13?     
   Box No. Skip lines 14 and 15; enter on line 16 the amount from line 12, and go to line 17.     
   Box Yes. Subtract line 13 from line 10 14.               
15. Multiply line 14 by 25% (.25) and enter the smaller of the result or line 11 above 15.               
16. Add lines 12 and 15 16.               
17. Is the amount on line 16 more than $175,000 ($87,500 if married filing separately)?     
   Box Yes. Stop reading here. This doen't apply to you Fill in Form 6251 to see if you owe the alternative minimum tax.     
   Box No. Multiply line 16 by 26% (.26) 17.               
18. Enter the amount from Form 1040, line 44, minus the total of any tax from Form 4972 and any amount on Form 1040, line 47. If you used Schedule J to figure your tax, the amount for Form 1040, line 44, must be refigured without using Schedule J 18.               
Next. Is the amount on line 17 more than the amount on line 18?
   Box Yes.  Fill in Form 6251 to see if you owe the alternative minimum tax.
   Box No.  You do not owe alternative minimum tax and do not need to fill in Form 6251. Leave line 45 blank.
 
taxtip
An electronic version of this worksheet is available on 
www.irs.gov. Enter AMT Assistant in the search box on the website.
taxmap/instr/i1040gi-012.htm#TXMP228e7afb

Exception.(p40)

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Fill in Form 6251 instead of using the worksheet on page 41 if you claimed or received any of the following items.
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Form 6251 should be filled in for a child if Form 8615 must be used to figure the child's tax and the child's adjusted gross income on Form 1040, line 38, exceeds the child's earned income by more than $6,700. To find out when Form 8615 must be used, see page 38.
taxmap/instr/i1040gi-012.htm#TXMP472f344c

Line 47(p40)


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taxmap/instr/i1040gi-012.htm#TXMP6929da16

Foreign Tax Credit(p40)


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If you paid income tax to a foreign country, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so.
taxmap/instr/i1040gi-012.htm#TXMP7095151d

Exception.(p40)

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You do not have to complete Form 1116 to take this credit if all five of the following apply.
  1. All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement).
  2. If you had dividend income from shares of stock, you held those shares for at least 16 days.
  3. You are not filing Form 4563 or excluding income from sources within Puerto Rico.
  4. The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly).
  5. All of your foreign taxes were:
    1. Legally owed and not eligible for a refund, and
    2. Paid to countries that are recognized by the United States and do not support terrorism.
For more details on these requirements, see the Instructions for Form 1116.
Do you meet all five requirements above?
taxmap/instr/i1040gi-012.htm#TXMP7c16f709

  Yes.(p40)

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Enter on line 47 the smaller of (a) your total foreign taxes, or (b) the amount on Form 1040, line 44.
taxmap/instr/i1040gi-012.htm#TXMP4735129e

  No.(p40)

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See Form 1116 to find out if you can take the credit and, if you can, if you have to file Form 1116.
taxmap/instr/i1040gi-012.htm#TXMP564f13d3

Line 48(p40)


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taxmap/instr/i1040gi-012.htm#TXMP3df080c7

Credit for Child and Dependent Care Expenses(p40)


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You may be able to take this credit if you paid someone to care for any of the following persons.
  1. Your qualifying child under age 13 whom you claim as your dependent.
  2. Your disabled spouse who could not care for himself or herself, and who lived with you for more than half the year.
  3. Any disabled person not able to care for himself or herself, who lived with you for more than half the year, and whom you claim as a dependent.
  4. Any disabled person not able to care for himself or herself, who lived with you for more than half the year, and whom you could have claimed as a dependent except that:
    1. The person filed a joint return,
    2. The person had $3,650 or more of gross income, or
    3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2009 return.
  5. Your child whom you could not claim as a dependent because of the rules for Children of divorced or separated parents that begin on page 18.
For details, use TeleTax topic 602 (see page 94) or see Form 2441.
taxmap/instr/i1040gi-012.htm#TXMP0a65a2e0

Line 49(p40)


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taxmap/instr/i1040gi-012.htm#TXMP7285f41e

Education Credits(p40)


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If you (or your dependent) paid qualified expenses in 2009 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you cannot take an education credit if any of the following applies.
taxmap/instr/i1040gi-012.htm#TXMP4e4189f5

Line 50(p40)


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taxmap/instr/i1040gi-012.htm#TXMP6016a897

Retirement Savings Contributions Credit (Saver's Credit)(p40)


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You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions, other than rollover contributions, to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.
However, you cannot take the credit if either of the following applies.
  1. The amount on Form 1040, line 38, is more than $27,750 ($41,625 if head of household; $55,500 if married filing jointly).
  2. The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1992, (b) is claimed as a dependent on someone else's 2009 tax return, or (c) was a student (defined next).
You were a student if during any part of 5 calendar months of 2009 you:
A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
For more details, use TeleTax topic 610 (see page 94) or see Form 8880.
taxmap/instr/i1040gi-012.htm#TXMP190575e0

Line 51—Child Tax Credit(p42)


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taxmap/instr/i1040gi-012.htm#TXMP068c9421

(p42)


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Three Steps To Take the Child Tax Credit!

Step 1.Make sure you have a qualifying child for the child tax credit. Follow Steps 1 through 3 in the instructions for line 6c on page 17.
Step 2.Make sure you checked the box on Form 1040, line 6c, column (4), for each qualifying child.
Step 3.Answer the questions on this page to see if you can use the worksheet on pages 43 and 44 to figure your credit or if you must use Pub. 972.
 

 Questions   Who Must Use 
Pub. 972(p42)

Box
1.  Are you claiming any of the following credits?
  Mortgage interest credit, Form 8396.
  Adoption credit, Form 8839.
  District of Columbia first-time homebuyer credit, Form 8859.
  Residential energy efficient property credit, Form 5695, Part II.
Yes. Stop.  You must use Pub. 972 to figure your child tax credit. You will also need the form(s) listed above for any credit(s) you are claiming.
No.  Continue...
2.  Are you excluding income from Puerto Rico or are you filing any of the following forms?
  Form 2555 or 2555-EZ (relating to foreign earned income).
  Form 4563 (exclusion of income for residents of American Samoa).
Yes. Stop.  You must use Pub. 972 to figure your credit.
No.  Use the worksheet on pages 43 and 44 to figure your credit.
taxmap/instr/i1040gi-012.htm#TXMP64ac12b7
taxmap/instr/i1040gi-012.htm#TXMP659a726d
Child Tax Credits Text DescriptionChild Tax Credits   
taxmap/instr/i1040gi-012.htm#TXMP6778ce69
taxmap/instr/i1040gi-012.htm#TXMP0ada9004
Child Tax Credits (continued) Text DescriptionChild Tax Credits (continued)   
taxmap/instr/i1040gi-012.htm#TXMP190a59ee

Line 52(p45)


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Include the following credits on line 52 and check the appropriate box(es). To find out if you can take the credit, see the form indicated.
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Mortgage interest credit.(p45)

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If a state or local government gave you a mortgage credit certificate, see Form 8396.
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Adoption credit.(p45)

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You may be able to take this credit if you paid expenses to adopt a child or you adopted a child with special needs and the adoption became final in 2009. See the Instructions for Form 8839.
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Nonbusiness energy property credit.(p45)

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You may be able to take this credit by completing and attaching Form 5695 for any of the following improvements to your main home located in the United States in 2009 if they are new and meet certain requirements for energy efficiency.
  • Any insulation material or system primarily designed to reduce heat gain or loss in your home.
  • Exterior windows (including skylights).
  • Exterior doors.
  • A metal roof or asphalt roof with pigmented coatings or cooling granules primarily designed to reduce the heat gain in your home.
You may also be able to take this credit for the cost of the following items if the items meet certain performance and quality standards.
  • Certain electric heat pump water heaters, electric heat pumps, central air conditioners, and natural gas, propane, or oil water heaters.
  • A qualified furnace or hot water boiler that uses natural gas, propane, or oil.
  • A stove that burns biomass fuel to heat your home or to heat water for use in your home.
  • An advanced main air circulating fan used in a natural gas, propane, or oil furnace.
If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of this credit.
For details, see Form 5695.
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Residential energy efficient property credit.(p45)

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You may be able to take this credit by completing and attaching Form 5695 if you paid for any of the following during 2009.
  • Qualified solar electric property for use in your home located in the United States.
  • Qualified solar water heating property for use in your home located in the United States.
  • Qualified fuel cell property installed on or in connection with your main home located in the United States.
  • Qualified small wind energy property for use in connection with your home located in the United States.
  • Qualified geothermal heat pump property installed on or in connection with your home located in the United States.
If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of this credit.
For details, see Form 5695.
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Line 53(p45)


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Other Credits(p45)


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Include the following credits on line 53 and check the appropriate box(es). If box c is checked, also enter the applicable form number. To find out if you can take the credit, see the form or publication indicated.
  • Credit for the elderly or the disabled. See Schedule R.
  • District of Columbia first-time homebuyer credit. See Form 8859.
  • Qualified plug-in electric drive motor vehicle credit. See Form 8936.
  • Qualified plug-in electric vehicle credit. See Form 8834, Part I.
  • Qualified electric vehicle credit. You cannot claim this credit for a vehicle placed in service after 2006. You can claim this credit only if you have a passive activity electric vehicle credit carried forward from a prior year. See Form 8834, Part II.
  • Alternative motor vehicle credit. See Form 8910 if you placed an alternative motor vehicle (such as a qualified hybrid vehicle) in service during 2009 or converted a motor vehicle to a qualified plug-in electric drive motor vehicle and placed it in service after February 17, 2009.
  • Alternative fuel vehicle refueling property credit. See Form 8911.
  • General business credit. This credit consists of a number of credits that usually apply only to individuals who are partners, shareholders in an S corporation, self-employed, or who have rental property. See Form 3800 or Pub. 334.
  • Credit for prior year minimum tax. If you paid alternative minimum tax in a prior year, see Form 8801.
  • Credit to holders of tax credit bonds. See Form 8912.