skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map
IRS Tax Map 2008
Current IRS Tax Map

taxmap/instr/i1040sm-002.htm#TXMP14469434

Specific Instructions(p1)


rule
spacer

taxmap/instr/i1040sm-002.htm#TXMP01908708

Line 1a(p1)


rule
spacer

If you are filing Form 1040NR or can be claimed as someone else's dependent, skip lines 1a through 8, enter -0- on line 9, and go to line 10. You are not eligible for the making work pay credit, but you may be eligible for the government retiree credit.
taxmap/instr/i1040sm-002.htm#TXMP62157280

Wages.(p1)

rule
spacer

The amount of your wages is generally the amount reported on line 7 of Form 1040A or 1040.
taxmap/instr/i1040sm-002.htm#TXMP45c1cc32

Earned income.(p1)

rule
spacer

If you checked the No box on line 1a, complete the worksheet on page M-2 and enter on line 1a the amount you figured using the worksheet.
taxmap/instr/i1040sm-002.htm#TXMP5a2fc09a

Line 1b(p1)


rule
spacer

Enter on line 1b the total nontaxable combat pay you, and your spouse if filing jointly, received in 2009. This amount should be shown in Form W-2, box 12, with code Q.
taxmap/instr/i1040sm-002.htm#TXMP46329a05

Line 5(p1)


rule
spacer

If you are filing Form 2555, 2555-EZ, or 4563, or are excluding income from Puerto Rico, enter on line 5 the following total instead of the amount on Form 1040, line 38:
  1. Form 1040, line 38, plus
  2. Any exclusion of income from Puerto Rico, plus
  3. Any amounts from—
    1. Form 2555, lines 45 and 50,
    2. Form 2555-EZ, line 18, and
    3. Form 4563, line 15.
taxmap/instr/i1040sm-002.htm#TXMP761c4dc9

Line 10(p1)


rule
spacer

An economic recovery payment is a $250 payment sent to you by the U.S. Treasury during 2009 if you received one of the types of benefits listed on line 10 during November 2008, December 2008, or January 2009. If both you and your spouse received those benefits, you each may have received an economic recovery payment.
taxmap/instr/i1040sm-002.htm#w53119c02
pencil

Earned Income Worksheet — Line 1a

Before you begin:  

 ✓ If you are claiming the additional child tax credit and have already completed Form 8812, enter on line 1a of
    Schedule M the amount from line 4a of your Form 8812. Do not complete the worksheet below.
 ✓ Disregard community property laws when figuring the amounts to enter on this worksheet.
 ✓ If married filing jointly, include your spouse's amounts with yours when completing this worksheet.
 
 
1. a.Enter the amount from line 7 of Form 1040A or Form 1040 1a.             
  b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Schedule M, line 1b. This amount should be shown in Form(s) W-2, box 12, with code Q. 1b.             
   Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Otherwise, skip lines 2a through 2e and go to line 3.  
2. a. Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a.             
  b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.* Reduce this amount by any partnership section 179 expense deduction, any depletion on oil and gas properties, and any unreimbursed nonfarm partnership expenses deducted on Schedule E. Do not include any statutory employee income or any other amounts exempt from self-employment tax. Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b.             
  c. Enter any net farm profit or (loss) from Schedule F, line 36, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A.* Reduce this amount by any partnership section 179 expense deduction, any depletion on oil and gas properties, and any unreimbursed farm partnership expenses deducted on Schedule E. Do not include any amounts exempt from self-employment tax 2c.                
  d. If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Otherwise, skip this line and enter on line 2e the amount from line 2c 2d.                
  e. If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss) from line 2c. 2e.             
3. Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet. Instead, enter -0- on line 1a of Schedule M, skip lines 1b through 8, enter -0- on line 9, and go to line 10 of Schedule M 3.             
4. Enter any amount included on line 1a that is:      
  a. A scholarship or fellowship grant not reported on Form W-2 4a.                
  b. For work done while an inmate in a penal institution (enter "PRI" and this amount on the dotted line next to line 7 of Form 1040A or 1040) 4b.                
  c. A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter "DFC" and this amount on the dotted line next to line 7 of Form 1040A or 1040). This amount may be shown in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 4c.                
5. a. Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Do not include any amount that is also included on line 4a, 4b, or 4c above 5a.                  
  b. Enter the amount, if any, from Form 2555, line 44, that is also deducted on Schedule C, C-EZ, or F, or included on Schedule E in partnership net income or (loss) 5b.                  
  c. Subtract line 5b from line 5a 5c.                
6. Enter the amount from Form 1040, line 27 6.                
7. Add lines 4a through 4c, 5c, and 6 7.             
8. Subtract line 7 from line 3. Enter the result here and on Schedule M, line 1a 8.             
*If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to your return.