Add the amounts shown as federal income tax withheld on your Forms W-2, W-2G, and 1099-R. Enter the total on line 61. The amount withheld should be shown in box 2 of Form W-2 or W-2G, and in box 4 of Form 1099-R. Attach Forms W-2G and 1099-R to the front of your return if federal income tax was withheld.
If you received a 2009 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, or other income you received, include the amount withheld in the total on line 61. This should be shown in box 4 of Form 1099 or box 6 of Form SSA-1099.taxmap/instr/i1040gi-014.htm#TXMP088f3393taxmap/instr/i1040gi-014.htm#TXMP7a32d5fd
Enter any estimated federal income tax payments you made for 2009. Include any overpayment that you applied to your 2009 estimated tax from:
- Your 2008 return, or
- An amended return (Form 1040X).
If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2009. For an example of how to do this, see Pub. 505. Be sure to show both social security numbers (SSNs) in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2009 or in 2010 before filing a 2009 return.taxmap/instr/i1040gi-014.htm#TXMP402df8e0
If you got divorced in 2009 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of taxmap/instr/i1040gi-014.htm#TXMP7c8f07ab
Form 1040. If you were divorced and remarried in 2009, enter your present spouse's SSN in the space provided on the front of Form 1040. Also, under the heading Payments to the left of line 62, enter your former spouse's SSN, followed by
If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach a statement to the front of Form 1040. On the statement, explain all the payments you and your spouse made in 2009 and the name(s) and SSN(s) under which you made them.taxmap/instr/i1040gi-014.htm#TXMP18418768taxmap/instr/i1040gi-014.htm#TXMP11605407
Complete Schedule M to take either the:
- Making work pay credit, or
- Government retiree credit.
You may be able to take this credit if you have earned income from work. However, you cannot take the credit if:
- Your modified adjusted gross income (AGI) is $95,000 ($190,000 if married filing jointly) or more, or
- You can be claimed as a dependent on someone else's return.
Even if the federal income tax withheld from your pay was reduced because of this credit, you must claim the credit on your return to benefit from it.
The credit is reduced if:
- You received a $250 economic recovery payment in 2009 because you were a recipient of social security benefits, supplemental security income, railroad retirement benefits, or certain veterans disability compensation or pension benefits,
- Your modified AGI is more than $75,000 ($150,000 if married filing jointly), or
- You take the government retiree credit discussed next.
You can take this credit if you received a pension or annuity payment in 2009 for service performed for the U.S. Government or any state or local government (or any agency of one or more of these) and the service was not covered by social security. The credit is $250 ($500 if married filing jointly and both you and your spouse received a qualifying pension or annuity).
However, you cannot take this credit if you received a $250 economic recovery payment in 2009. If you file a joint return, both you and your spouse received a qualifying pension or annuity, and both of you received an economic recovery payment in 2009, no government retiree credit is allowed. If only one of you received an economic recovery payment in 2009, the credit is $250.
This credit reduces your making work pay credit.