Changes to Form 1040-PR in 2008

1

Tax Year 2008 Work Request Notification

To:

Symbols:

Agreed:

1. Scanned by:

Diane K. Creed

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2. Section Chief:

María Cheeks

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3. Reviewer:

Tim Onasch

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4. Review Chief:
5. Branch Chief:

Date:
11/14/2007

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11/14/2007

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Sandra L. Kopta

11/14/07

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6. Senior Technical Advisor: Bob Erickson

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7. *TPCC Circulations Email sent to Distribution List by: Diane K. Creed
8. Initiator (Tax Law Specialist): Priscilla Fritts

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Completed:

10/31/2007

Attached is a marked up draft that can be used to develop any necessary Work Requests for
the 2009 processing year. The major changes are as follows:

1. On page 2:
• In Part II, we have added a “Precaución” (Caution) statement under the mast head cautioning filers
that they must have three or more qualified children in order to claim the additional child tax credit.
Per suggestion of SE:W:CAR:MP:T:I:R.
• In Part III, we have added a reference to the Instructions for Schedule F (Form 1040), per
suggestion of SE:W:CAR:MP:T:I:R.
2. On page 3, Part IV, we have added a reference to the Instructions for Schedule C (Form 1040), per
suggestion of SE:W:CAR:MP:T:I:R.
3. On page 4, Part V, we have increased the amount of the Social security wage base to $102,000 in
lines 7 and 8a per SSA Announcement dated October 17, 2007.

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This Notification is for changes due to:
Legislation or Chief Counsel guidance: P.L. 109-432, Div C, sec. 408
A Program change initiated by:
We do not anticipate the need for any further changes that would require a Work Request.

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We may need to make further changes that would require a Work Request.

If you have any questions, please contact the TLS shown below, or the reviewer on line 3 (above).
From:

Signed:

Priscilla Fritts
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Date:
10/31/2007

Email:
[email protected]
Room:
6242

Phone Number:
(202) 622-3727
Fax Number:
(202) 622-5004
Rev. 09/28/2006