Schedule O 5471 Organization or Reorginization of Foreign Corporation, a

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8914, PAGE 1 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20.
FLAT SIZE: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: (NONE)

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

8914

Date

©

Name(s) shown on your return

Signature

O.K. to print
Revised proofs
requested

Exemption Amount for Taxpayers Housing
Individuals Displaced by Hurricane Katrina

Department of the Treasury
Internal Revenue Service

Part I

Action

OMB No. 1545-0074

2006

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Attachment
Sequence No.

Attach to Form 1040, Form 1040A, or Form 1040NR

55

Your social security number

Information on Individuals Displaced by Hurricane Katrina for Whom You Provided Housing in Your
Main Home for at Least 60 Consecutive Days
Do not enter information for more than four individuals, for anyone included on line 6d of Form 1040 or 1040A (line
7d of Form 1040NR), or for anyone included on a Form 8914 you filed for 2005.

1

(a) First and last name

Part II
2
3
4
5
6
7
8
9

Exemption Amount

Maximum exemption amount. Enter $2,000 ($1,000 if married filing separately)
Did you file Form 8914 for 2005?
Yes. Enter the amount from your 2005 Form 8914, line 2
No. Enter –0–
Subtract line 3 from line 2
Multiply $500 by the total number of individuals listed in Part I above
Enter the smaller of line 4 or line 5
Multiply $3,300 by the total number of exemptions claimed on line 6d of Form 1040 or
Form 1040A (line 7d of Form 1040NR)
Add lines 6 and 7

11

STOP

13
14
15
16

2
3
4
5
6
7
8

Enter the amount from line 8 above on Form 1040,

line 42 (Form 1040A, line 26; or Form 1040NR, line 39).
Yes. Enter on line 9 the amount from Form 1040, line 38
(Form 1040A, line 22; or Form 1040NR, line 36)
Enter the amount shown below for your filing status.
● Single—$150,500
● Married filing jointly or Qualifying widow(er)—$225,750
● Married filing separately—$112,875
● Head of household—$188,150
Subtract line 10 from line 9. Is the result more than $122,500 ($61,250
if married filing separately)?

%

Yes. STOP Multiply $2,200 by the total number of exemptions
claimed on line 6d of Form 1040 or Form 1040A (line 7d of Form
1040NR). Subtract this amount from line 8 and enter the result on
Form 1040, line 42 (Form 1040A, line 26; or Form 1040NR, line 39)
No. Continue.
12

(d) Number of
consecutive days housed
in your main home

Is the amount on Form 1040, line 38 (Form 1040A, line 22; or
Form 1040NR, line 36), more than the amount shown on line 10 below
for your filing status?
No.

10

(c) Former address in disaster area
(number and street, city or town, state, and ZIP code)

(b) Social security number
(see instructions)

9

10

11

Divide line 11 by $2,500 ($1,250 if married filing separately). If the
result is not a whole number, increase it to the next higher whole
12
number (for example, increase 0.0004 to 1)
Multiply line 12 by 2% (.02) and enter the result as a decimal rounded
13
.
to at least three places
Multiply line 7 by line 13
Divide line 14 by 1.5
Exemption amount. Subtract line 15 from line 8. Enter the result here and on Form 1040,
line 42; Form 1040A, line 26; or Form 1040NR, line 39

For Paperwork Reduction Act Notice, see back of form.

Cat. No. 37724X

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Form

8914

(2006)