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Page 1 of 84 of Instructions 1040A
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1040A
NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS
INSTRUCTIONS
2008
makes doing your taxes
faster and easier.
Get a faster refund, reduce errors, and save paper.
For more information on IRS e-file, see page 5 or
click on IRS e-file at www.irs.gov.
IRA DEDUCTION INCREASED
You and your spouse, if filing jointly, may each be
able to deduct up to $5,000 ($6,000 if age 50 or
older at the end of 2008).
STANDARD DEDUCTION FOR REAL ESTATE TAXES
You may be able to increase your standard
deduction by state and local real estate taxes you
paid.
RECOVERY REBATE CREDIT
This credit is reduced by any economic stimulus
payment you received.
MAILING YOUR RETURN
You may be mailing your return to a different
address this year.
For details on these and other changes, see
pages 6 and 7.
Department of the Treasury
Internal Revenue Service
www.irs.gov
IRS
Cat. No. 12088U
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A Message From
the Commissioner
Dear Taxpayer,
U.S. Supreme Court Justice Oliver Wendell Holmes, Jr. notably said “Taxes
are what we pay for civilized society.” We should be proud that the vast
majority of American citizens pay their taxes honestly and of their own free
will. In an ever more complex and global world, we cannot take for granted this
cornerstone principle of our democracy.
For the IRS’s part, we owe it to all taxpayers to make the process of paying
taxes as easy as possible. IRS employees are dedicated to helping taxpayers to
quickly get their questions answered, complete their forms, pay their taxes, and
get back to their lives. From the telephone representative who answers tax law
questions, to the walk-in site employees who help low-income taxpayers, to the
technicians that design and build our website – www.irs.gov – we are
committed to providing top quality service.
Unfortunately, there will always be some that cheat their fellow citizens by
avoiding the payment of their fair share of taxes. The IRS owes it to the
millions of you who promptly pay your taxes in full to pursue these people
through strong enforcement programs. I believe this is a basic matter of
fairness.
If you need more information about taxes, I hope you’ll visit us online at
www.irs.gov, or call us toll free at 1-800-829-1040. Your government works for
you, so please do not hesitate to contact us if you need help.
Sincerely,
Douglas H. Shulman
The IRS Mission
Provide America’s taxpayers top quality service by helping them understand and meet their tax
responsibilities and by applying the tax law with integrity and fairness to all.
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Table of Contents
Department
of the
Treasury
Internal
Revenue
Service
Contents
Page
Contents
Page
IRS Customer Service Standards . . . . . . . . 4
Adjusted Gross Income . . . . . . . . . . . . 29
Help With Unresolved Tax Issues
(Taxpayer Advocate Service) . . . . . . . . . 4
Tax, Credits, and Payments . . . . . . . . . 32
IRS efile . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
2008 Earned Income Credit (EIC)
Table . . . . . . . . . . . . . . . . . . . . . . . . 45
What’s New . . . . . . . . . . . . . . . . . . . . . . . . 6
Refund . . . . . . . . . . . . . . . . . . . . . . . . . 55
Filing Requirements . . . . . . . . . . . . . . . . . . 7
Amount You Owe . . . . . . . . . . . . . . . . 56
Do You Have to File? . . . . . . . . . . . . . . 7
Third Party Designee . . . . . . . . . . . . . . 57
When Should You File? . . . . . . . . . . . . . 7
Sign Your Return . . . . . . . . . . . . . . . . . 57
Where Do You File? . . . . . . . . . . . . . . . 7
Attach Required Forms and
Schedules . . . . . . . . . . . . . . . . . . . . . 58
Would It Help You To Itemize
Deductions on Form 1040? . . . . . . . . 11
Where to Report Certain Items From
2008 Forms W-2, 1098, and 1099 . . . 12
Who Can Use Form 1040A? . . . . . . . . 13
When Must You Use Form 1040? . . . . 13
Tax Return Page References . . . . . . . . . 15
2008 Tax Table . . . . . . . . . . . . . . . . . . 59
General Information . . . . . . . . . . . . . . . . . 71
Refund Information . . . . . . . . . . . . . . . 74
What Is TeleTax? . . . . . . . . . . . . . . . . . 74
Calling the IRS . . . . . . . . . . . . . . . . . . . 76
Line Instructions for Form 1040A . . . . . . 17
Quick and Easy Access to Tax Help
and Tax Products . . . . . . . . . . . . . . . 77
Name and Address . . . . . . . . . . . . . . . . 17
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice . . . . . . . . . . . . . . 78
Social Security Number (SSN) . . . . . . . 17
Presidential Election Campaign Fund . 17
Order Form for Forms and Publications . 80
Filing Status . . . . . . . . . . . . . . . . . . . . . 17
Major Categories of Federal Income
and Outlays for Fiscal Year 2007 . . . . . 81
Exemptions . . . . . . . . . . . . . . . . . . . . . 19
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Income . . . . . . . . . . . . . . . . . . . . . . . . . 23
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IRS Customer Service Standards
At the IRS, our goal is to continually improve the quality of
our services. To achieve that goal, we have developed customer
service standards in the following areas.
● Easier filing and payment options.
● Prompt refunds.
● Canceling penalties.
● Resolving problems.
● Simpler forms.
● Access to information.
If you would like information about the IRS standards and
a report of our accomplishments, see Pub. 2183.
● Accuracy.
Help With Unresolved Tax Issues
Taxpayer Advocate Service
The Taxpayer Advocate Service (TAS) is an independent
organization within the IRS whose employees assist
taxpayers who are experiencing economic harm, who are
seeking help in resolving tax problems that have not been
resolved through normal channels, or who believe that an
IRS system or procedure is not working as it should. You
may be eligible for assistance if:
● You are experiencing economic harm or significant
cost (including fees for professional representation),
● You have experienced a delay of more than 30 days to
resolve your tax issue, or
● You have not received a response or resolution to the
problem by the date promised by the IRS.
The service is free, confidential, tailored to meet your
needs, and available for businesses as well as individuals.
There is at least one local taxpayer advocate in each state,
the District of Columbia, and Puerto Rico. Because
advocates are part of the IRS, they know the tax system
and how to navigate it. If you qualify for assistance, you
will receive personalized service from a knowledgeable
advocate who will:
● Listen to your problem,
● Help you understand what needs to be done to
resolve it, and
● Stay with you every step of the way until your
problem is resolved.
You can contact the Taxpayer Advocate Service by:
● Calling the TAS toll-free case intake line at
1-877-777-4778 or TTY/TDD 1-800-829-4059,
● Calling or writing your local taxpayer advocate,
whose address and phone number are listed in the
government listings in your local telephone directory
and in Pub. 1546, Taxpayer Advocate Service—Your
Voice at the IRS,
● Filing Form 911, Request for Taxpayer Advocate
Service Assistance (and Application for Taxpayer
Assistance Order), with the Taxpayer Advocate
Service, or
● Asking an IRS employee to complete Form 911 on
your behalf.
To get a copy of Form 911 or learn more about the
Taxpayer Advocate Service, go to www.irs.gov/advocate.
Low Income Taxpayer Clinics (LITCs)
LITCs are independent organizations that provide low
income taxpayers with representation in federal tax
controversies with the IRS for free or for a nominal charge.
The clinics also provide tax education and outreach for
taxpayers who speak English as a second language.
Pub. 4134, Low Income Taxpayer Clinic List, provides
information on clinics in your area. It is available at
www.irs.gov or your local IRS office.
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e-file! A fast alternative to filing paper returns.
Why do more that 88 million taxpayers file their returns electronically?
It’s faster, easier, accurate, and more convenient than paper filing.
With e-file, taxpayers recieve these benefits:
●
Faster refunds...in as little as 10 days with Direct Deposit.
●
Greater accuracy...a 1% or less error rate.
●
Secure and confidential submission.
●
Quick notification of receipt of return.
●
No paper return to mail.
●
File now, pay later.
More than half a billion federal tax returns have been e-filed! E-file helps the environment,
uses less paper, and saves taxpayer money—it costs less to process an e-filed return than a
paper return.
Totally Safe and Secure
The IRS uses the most secure technology available to safeguard your personal information.
Rest assured that when you e-file, your information will be safe.
Visit: www.irs.gov/efile for the latest information.
Use IRS e-file if you don’t qualify for
Free File. There are three ways:
Make Under $56,000? e-file For Free!
➜ Use a tax professional.
Many taxpayers rely on tax professionals to handle
their returns and most tax professionals can e-file your
return—you just have to be sure to ask. Also, tax
professionals can charge a fee for IRS e-file. Fees can
vary depending on the professional and specific
services rendered, so be sure to discuss this upfront.
If your 2008 adjusted gross income was $56,000 or
less, you can electronically file for FREE by using
Free File at www.irs.gov!
Use Free File and get these benefits:
● Easy to use, safe, and accurate.
➜ Use a computer.
You can easily electronically prepare and e-file your
own tax return. To do so, you’ll need:
● A computer with Internet access, and
● IRS-approved tax preparation software available
via the Internet for online use, for download from
the Internet, and in retail stores for offline use.
Visit www.irs.gov/efile for details.
● File your taxes online 24 hours a day, 7 days a week
(must access Free File through www.irs.gov).
● Receive your refund in as little as 10 days with
Direct Deposit.
● Available in English and Spanish.
● Save paper—help the environment.
➜ Use a volunteer.
The VITA Program offers free tax help for low to
moderate income (under $35,000) taxpayers who
cannot prepare their own tax returns. The Tax
Counseling for the Elderly (TCE) Program provides
free tax help to people age 60 and older.
Made more than $56,000? You can still file your taxes
online with e-file. Check out the IRS e-file for
Individuals page on www.irs.gov for low-cost e-filing
options.
e-IRS
You can accomplish many things electronically within www.irs.gov. The e-IRS is a gateway to the many IRS electronic
options and it’s available 24 hours a day, 7 days a week. Should you choose to file a paper return, you’ll find information,
resources, and all of the forms ready to download.
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What’s New
Tax on child’s investment income. Form 8615 is required to figure
What’s New for 2008
Economic stimulus payment. Any economic stimulus payment you
received is not taxable for federal income tax purposes but reduces
your recovery rebate credit.
Recovery rebate credit. This credit is figured like last year’s eco-
nomic stimulus payment, except that the amounts are based on tax
year 2008 instead of tax year 2007. The maximum credit is $600
($1,200 if married filing jointly) plus $300 for each qualifying
child. See the instructions for line 42 on page 53.
Withdrawal of economic stimulus payment. If your economic
stimulus payment was directly deposited to a tax-favored account,
and you withdraw the payment by the due date of your return (including extensions), the amount withdrawn will not be taxed and no
additional tax or penalty will apply. For a Coverdell education savings account, the withdrawal can be made by the later of the above
date or June 1, 2009. See the instructions for lines 11a and 11b that
begin on page 24.
Alternative minimum tax (AMT) exemption amount increased.
The AMT exemption amount is increased to $46,200 ($69,950 if
married filing jointly or a qualifying widow(er); $34,975 if married
filing separately).
IRA deduction expanded. You and your spouse, if filing jointly,
each may be able to deduct up to $5,000 ($6,000 if age 50 or older at
the end of the year). You may be able to take an IRA deduction if
you were covered by a retirement plan and your 2008 modified
adjusted gross income (AGI) is less than $63,000 ($105,000 if married filing jointly or qualifying widow(er)). If your spouse was covered by a retirement plan, but you were not, you may be able to take
an IRA deduction if your 2008 modified AGI is less than $169,000.
See the instructions for line 17 that begin on page 29 for details and
exceptions.
Standard deduction increased by real estate taxes. Your standard
deduction is increased by certain state or local real estate taxes you
paid. See the instructions for line 23c on page 32.
the tax for a child with investment income of more than $1,800 if
the child:
1. Was under age 18 at the end of 2008,
2. Was age 18 at the end of 2008 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 2008 and did not have earned income that was more than half
of the child’s support.
The election to report a child’s investment income on a parent’s
return and the special rule for when a child must file Form 6251 also
now apply to the children listed above.
Tax relief for Kansas disaster area. Temporary tax relief was enacted as a result of May 4, 2007, storms and tornadoes affecting the
Kansas disaster area. The tax benefits provided by this relief include special rules for withdrawals and loans from IRAs and other
qualified retirement plans. For more details on these and other tax
benefits related to the Kansas disaster area, see Pub. 4492-A.
Tax relief for Midwestern disaster areas. Temporary tax relief was
enacted as a result of severe storms, tornadoes, or flooding affecting
Midwestern disaster areas after May 19, 2008, and before August 1,
2008. The tax benefits provided by this relief include the following.
• An additional exemption amount if you provided housing for a
person displaced by the Midwestern storms, tornadoes, or flooding.
• An election to use your 2007 earned income to figure your
2008 EIC and additional child tax credit.
• Special rules for time and support tests for people who were
temporarily relocated because of the Midwestern storms, tornadoes,
or flooding.
• Special rules for withdrawals and loans from IRAs and other
qualified retirement plans.
For more details on these and other tax benefits related to the
Midwestern disaster areas, see Pub. 4492-B.
Rollovers to Roth IRAs. You can rollover distributions from an
eligible retirement plan to a Roth IRA. The rollover is not tax-free.
See the instructions for lines 11a and 11b that begin on page 24 for
details.
Earned income credit (EIC). You may be able to take the EIC if:
• A child lived with you and you earned less than $38,646
($41,646 if married filing jointly), or
• A child did not live with you and you earned less than $12,880
($15,880 if married filing jointly).
The maximum AGI you can have and still get the credit also has
increased. You may be able to take the credit if your AGI is less
than the amount in the above list that applies to you. The maximum
investment income you can have and still get the credit has increased to $2,950. See the instructions for lines 40a and 40b that
begin on page 40.
Mailing your return. You may be mailing your return to a different
address this year because the IRS has changed the filing location for
several areas. If you received an envelope with your tax package,
please use it. Otherwise, see Where Do You File? on the back
cover.
Personal exemption phaseout reduced. Taxpayers with adjusted
gross income above a certain amount may lose part of their deduction for personal exemptions. The amount by which this deduction
is reduced in 2008 is only 1⁄2 of the amount of the reduction that
otherwise would have applied in 2007.
What’s New for 2009
Earned income credit (EIC). You may be able to take the EIC if:
• A child lived with you and you earned less than $40,295
($43,415 if married filing jointly), or
• A child did not live with you and you earned less than $13,440
($16,560 if married filing jointly).
The maximum AGI you can have and still get the credit also has
increased. You may be able to take the credit if your AGI is less
than the amount in the above list that applies to you. The maximum
investment income you can have and still get the credit has increased to $3,100.
IRA deduction expanded. You may be able to take an IRA deduc-
tion if you were covered by a retirement plan and your 2009 modified AGI is less than $65,000 ($109,000 if married filing jointly or
qualifying widow(er)). If your spouse was covered by a retirement
plan, but you were not, you may be able to take an IRA deduction if
your 2009 modified AGI is less than $176,000.
Divorced or separated parents. A noncustodial parent claiming an
exemption for a child can no longer attach certain pages from a
divorce decree or separation agreement instead of Form 8332 if the
decree or agreement was executed after 2008. The noncustodial
parent will have to attach Form 8332 or a similar statement signed
by the custodial parent and whose only purpose is to release a claim
to an exemption.
Tax rate on qualified dividends and capital gain distributions reduced. The 5% tax rate on qualified dividends and capital gain dis-
Qualifying child definition revised. The following changes to the
tributions is reduced to zero.
definition of a qualifying child apply to years after 2008.
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• Your qualifying child must be younger than you.
• A child cannot be your qualifying child if he or she files a joint
return, unless the return was filed only as a claim for refund.
• If the parents of a child can claim the child as a qualifying
child but no parent so claims the child, no one else can claim the
child as a qualifying child unless that person’s AGI is higher than
the highest AGI of any parent of the child.
• Your child is a qualifying child for purposes of the child tax
credit only if you can and do claim an exemption for him or her.
Filing Requirements
Alternative minimum tax (AMT) exemption amount decreased.
The AMT exemption amount is decreased to $33,750 ($45,000 if
married filing jointly or a qualifying widow(er); $22,500 if married
filing separately).
Allowance of certain personal credits against the AMT. The allowance of the following personal credits against the AMT has expired.
• Credit for child and dependent care expenses.
• Credit for the elderly or the disabled.
• Education credits.
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Have you tried IRS e-file? It’s the fastest way to get your refund and it’s free
if you are eligible. Visit www.irs.gov for details.
Do You Have To File?
Use Chart A, B, or C to see if you must file a return.
Even if you do not otherwise have to file a return, you
should file one to get a refund of any federal income tax
withheld. You should also file if you are eligible for the
earned income credit, additional child tax credit, health
coverage tax credit, refundable credit for prior year minimum tax,
first-time homebuyer credit, or recovery rebate credit.
TIP
Exception for certain children under age 19 or full-time students.
If certain conditions apply, you can elect to include on your return
the income of a child who was under age 19 at the end of 2008 or
was a full-time student under age 24 at the end of 2008. To do so,
use Form 1040 and Form 8814. If you make this election, your child
does not have to file a return. For details, use TeleTax topic 553 (see
page 74) or see Form 8814.
A child born on January 1, 1985, is considered to be age 24 at the
end of 2008. Do not use Form 8814 for such a child.
If you are a U.S. citizen or resident alien, you may qualify for an
automatic extension of time to file without filing Form 4868. You
qualify if, on the due date of your return, you meet one of the following conditions.
• You live outside the United States and Puerto Rico and your
main place of business or post of duty is outside the United States
and Puerto Rico.
• You are in military or naval service on duty outside the United
States and Puerto Rico.
This extension gives you an extra 2 months to file and pay the
tax, but interest will be charged from the original due date of the
return on any unpaid tax. You must attach a statement to your return
showing that you meet the requirements. If you are still unable to
file your return by the end of the 2-month period, you can get an
additional 4 months if, no later than June 15, 2009, you file Form
4868. This 4-month extension of time to file does not extend the
time to pay your tax. See Form 4868.
Resident aliens. These rules also apply if you were a resident alien.
Where Do You File?
Also, you may qualify for certain tax treaty benefits. See Pub. 519
for details.
See the back cover for filing instructions and addresses.
Nonresident aliens and dual-status aliens. These rules also apply if
you were a nonresident alien or dual-status alien and both of the
following apply.
• You were married to a U.S. citizen or resident alien at the end
of 2008.
• You elected to be taxed as a resident alien.
See Pub. 519 for details.
When Should You File?
File Form 1040A by April 15, 2009. If you file after this date, you
may have to pay interest and penalties. See page 73.
If you were serving in, or in support of, the U.S. Armed Forces
in a designated combat zone, qualified hazardous duty area, or a
contingency operation, you can file later. See Pub. 3 for details.
Private delivery services. You can use certain private delivery
services designated by the IRS to meet the “timely mailing as
timely filing/paying” rule for tax returns and payments. These private delivery services include only the following:
• DHL Express (DHL): DHL Same Day Service, DHL Next
Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00 pm,
and DHL 2nd Day Service.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx
Standard Overnight, FedEx 2Day, FedEx International Priority, and
FedEx International First.
• United Parcel Service (UPS): UPS Next Day Air, UPS Next
Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS
Worldwide Express Plus, and UPS Worldwide Express.
The private delivery service can tell you how to get written proof
of the mailing date.
!
CAUTION
What If You Cannot File on Time?
You can get an automatic 6-month extension if, no later than the
date your return is due, you file Form 4868. For details, see Form
4868.
If you make a payment with your extension request, see the instructions for line 43 on page 53.
!
An automatic 6-month extension to file does not extend
the time to pay your tax. See Form 4868.
CAUTION
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Private delivery services cannot deliver items to P.O.
boxes. You must use the U.S. Postal Service to mail any
item to an IRS P.O. box address.
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Chart A—For Most People
IF your filing status is . . .
AND at the end of
2008 you were* . . .
THEN file a return if your
gross income** was at least . . .
Single
under 65
65 or older
Married filing jointly***
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
Married filing separately (see page
18)
any age
Head of household
(see page 18)
under 65
65 or older
$11,500
12,850
Qualifying widow(er) with
dependent child (see page 19)
under 65
65 or older
$14,400
15,450
$8,950
10,300
$17,900
18,950
20,000
$3,500
* If you were born on January 1, 1944, you are considered to be age 65 at the end of 2008.
** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including
any income from sources outside the United States (even if you can exclude part or all of it). Do not include any social security benefits
unless (a) you are married filing a separate return and you lived with your spouse at any time in 2008 or (b) one-half of your social security
benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for
lines 14a and 14b that begin on page 27 to figure the taxable part of social security benefits you must include in gross income.
*** If you did not live with your spouse at the end of 2008 (or on the date your spouse died) and your gross income was at least $3,500, you
must file a return regardless of your age.
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Chart B—For Children and Other Dependents
See the instructions for line 6c that begin on page 20 to find out if someone can claim you as a dependent.
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes
unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a
trust. Earned income includes wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of your
unearned and earned income.
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $900.
• Your earned income was over $5,450.
• Your gross income was more than the larger of—
• $900, or
• Your earned income (up to $5,150) plus $300.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $2,250 ($3,600 if 65 or older and blind).
• Your earned income was over $6,800 ($8,150 if 65 or older and blind).
• Your gross income was more than the larger of—
• $2,250 ($3,600 if 65 or older and blind), or
• Your earned income (up to $5,150) plus $1,650 ($3,000 if 65 or older and blind).
Married dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $900.
• Your earned income was over $5,450.
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of—
• $900, or
• Your earned income (up to $5,150) plus $300.
Yes. You must file a return if any of the following apply.
• Your unearned income was over $1,950 ($3,000 if 65 or older and blind).
• Your earned income was over $6,500 ($7,550 if 65 or older and blind).
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your gross income was more than the larger of—
• $1,950 ($3,000 if 65 or older and blind), or
• Your earned income (up to $5,150) plus $1,350 ($2,400 if 65 or older and blind).
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Chart C—Other Situations When You Must File
You must file a return if either of the following applies for 2008.
• You received any advance earned income credit (EIC) payments from your employer. These payments are shown in Form W-2, box 9.
• You owe tax from the recapture of an education credit or the alternative minimum tax. See the instructions for line 28 that begin on
page 33.
You must file a return using Form 1040 if any of the following apply for 2008.
• You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer or on wages you received
from an employer who did not withhold these taxes.
• You owe write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on your
group-term life insurance, or additional tax on a health savings account.
• You had net earnings from self-employment of at least $400.
• You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security
and Medicare taxes.
• You owe additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you
are filing a return only because you owe this tax, you can file Form 5329 by itself.
• You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H (Form 1040)
by itself.
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Would It Help You To Itemize Deductions on Form 1040?
You may be able to reduce your tax by itemizing deductions on Schedule A (Form 1040). Itemized deductions include amounts you paid for
state and local income or sales taxes, real estate taxes, personal property taxes, and mortgage interest. You may also include gifts to charity
and part of the amount you paid for medical and dental expenses. You would usually benefit by itemizing if —
Your filing status is:
AND
Your itemized deductions are more than:*
Single
• Under 65
• 65 or older or blind
• 65 or older and blind
• $5,450
• 6,800
• 8,150
Married filing jointly
• Under 65 (both spouses)
• 65 or older or blind (one spouse)
• 65 or older or blind (both spouses)
• 65 or older and blind (one spouse)
• 65 or older or blind (one spouse) and
65 or older and blind (other spouse)
• 65 or older and blind (both spouses)
•
•
•
•
$10,900
11,950
13,000
13,000
• 14,050
• 15,100
Married filing separately**
• Your spouse itemizes deductions
• Under 65
• 65 or older or blind
• 65 or older and blind
•
•
•
•
Head of household
• Under 65
• 65 or older or blind
• 65 or older and blind
• $8,000
• 9,350
• 10,700
Qualifying widow(er) with dependent child
• Under 65
• 65 or older or blind
• 65 or older and blind
• $10,900
• 11,950
• 13,000
$0
5,450
6,500
7,550
* If you paid real estate taxes in 2008, increase the amount in this column by the lesser of:
1. the amount of state or local real estate taxes you paid that would be deductible on Schedule A (Form 1040), line 6, if you were
itemizing deductions, or
2. $500 ($1,000 if married filing jointly).
** If you can take an exemption for your spouse, complete the Standard Deduction Worksheet on page 33 for the amount that applies to you.
If someone can claim you as a dependent, it would benefit you to itemize if your itemized deductions total more than your standard deduction
figured on the Standard Deduction Worksheet on page 33.
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Where To Report Certain Items From 2008 Forms W-2, 1098, and 1099
IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income
tax return. Visit www.irs.gov/efile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040A, line 38.
Form
Item and Box in Which It Should Appear
Where To Report
W-2
Wages, tips, other compensation (box 1)
Allocated tips (box 8)
Advance EIC payment (box 9)
Dependent care benefits (box 10)
Adoption benefits (box 12, code T)
Employer contributions to a health savings account
(box 12, code W)
Amount reported in box 12, code R or Z
Form 1040A, line 7
See Tip income on page 23
Form 1040A, line 36
Schedule 2, Part III
Must file Form 1040
Must file Form 1040 if required to file Form 8889 (see the
instructions for Form 8889)
Must file Form 1040
W-2G
Gambling winnings (box 1)
Must file Form 1040
1098
Mortgage interest (box 1)
Points (box 2)
Refund of overpaid interest (box 3)
Mortgage insurance premiums (box 4)
}
Must file Form 1040 to deduct
See the instructions on Form 1098
Must file Form 1040 to deduct
1098-C
Contributions of motor vehicles, boats, and
airplanes
Must file Form 1040 to deduct
1098-E
Student loan interest (box 1)
See the instructions for Form 1040A, line 18, that begin on page 31
1098-T
Qualified tuition and related expenses (box 1)
See the instructions for Form 1040A, line 19 on page 32, or line 31,
on page 37, but first see the instructions on Form 1098-T
1099-A
Acquisition or abandonment of secured property
See Pub. 4681
1099-B
Broker and barter exchange transactions
Must file Form 1040
1099-C
Canceled debt (box 2)
Must file Form 1040 if taxable (see Pub. 4681)
1099-DIV
Total ordinary dividends (box 1a)
Qualified dividends (box 1b)
Total capital gain distributions (box 2a)
Amount reported in box 2b, 2c, or 2d
Nondividend distributions (box 3)
Form 1040A, line 9a
See the instructions for Form 1040A, line 9b, on page 24
See the instructions for Form 1040A, line 10, on page 24
Must file Form 1040
Must file Form 1040 if required to report as capital gains (see the
instructions on Form 1099-DIV)
Must file Form 1040 to deduct
Must file Form 1040 to deduct or take a credit for the tax
Investment expenses (box 5)
Foreign tax paid (box 6)
1099-G
Unemployment compensation (box 1)
Form 1040A, line 13. But if you repaid any unemployment
compensation in 2008, see the instructions for line 13 on page 27
See the instructions on page 23
Must file Form 1040
State or local income tax refund (box 2)
Amount reported in box 5, 6, or 7
1099-INT
Interest income (box 1)
Early withdrawal penalty (box 2)
Interest on U.S. savings bonds and Treasury
obligations (box 3)
Investment expenses (box 5)
Foreign tax paid (box 6)
Tax-exempt interest (box 8)
Specified private activity bond interest (box 9)
See the instructions for Form 1040A, line 8a, on page 23
Must file Form 1040 to deduct
See the instructions for Form 1040A, line 8a, on page 23
1099-LTC
Long-term care and accelerated death benefits
Must file Form 1040 if required to file Form 8853 (see the
instructions for Form 8853)
1099-MISC
Miscellaneous income
Must file Form 1040
1099-OID
Original issue discount (box 1)
Other periodic interest (box 2)
Early withdrawal penalty (box 3)
Original issue discount on U.S. Treasury
obligations (box 6)
Investment expenses (box 7)
Must file Form 1040 to deduct
Must file Form 1040 to deduct or take a credit for the tax
Form 1040A, line 8b
Must file Form 1040
}
See the instructions on Form 1099-OID
Must file Form 1040 to deduct
See the instructions on Form 1099-OID
Must file Form 1040 to deduct
- 12 -
Page 13 of 84 of Instructions 1040A
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Form
Item and Box in Which It Should Appear
Where To Report
1099-PATR
Patronage dividends and other distributions from a
cooperative (boxes 1, 2, 3, and 5)
Domestic production activities deduction (box 6)
Amount reported in box 7, 8, 9, or 10
Must file Form 1040 if taxable (see the instructions on Form
1099-PATR)
Must file Form 1040 to deduct
Must file Form 1040
1099-Q
Qualified education program payments
Must file Form 1040
1099-R
Distributions from IRAs*
See the instructions for Form 1040A, lines 11a and 11b, that begin
on page 24
See the instructions for Form 1040A, lines 12a and 12b, that begin
on page 25
See the instructions on Form 1099-R
Distributions from pensions, annuities, etc.
Capital gain (box 3)
1099-S
1099-SA
Gross proceeds from real estate transactions
(box 2)
Buyer’s part of real estate tax (box 5)
Must file Form 1040 if required to report the sale (see Pub. 523)
Distributions from HSAs and MSAs**
Must file Form 1040
See the instructions for Form 1040A, line 23c, on page 32. But if
you are itemizing deductions, you must file Form 1040
*This includes distributions from Roth, SEP, and SIMPLE IRAs.
**This includes distributions from Archer and Medicare Advantage MSAs.
Who Can Use Form 1040A?
You can use Form 1040A if all six of the following apply.
4. Your taxable income (line 27) is less than $100,000.
5. The only tax credits you can claim are:
1. You only had income from the following sources:
a.
b.
c.
d.
e.
f.
g.
h.
2.
Wages, salaries, tips.
Interest and ordinary dividends.
Capital gain distributions.
Taxable scholarship and fellowship grants.
Pensions, annuities, and IRAs.
Unemployment compensation.
Taxable social security and railroad retirement benefits.
Alaska Permanent Fund dividends.
The only adjustments to income you can claim are:
a.
b.
c.
d.
3.
Educator expenses.
IRA deduction.
Student loan interest deduction.
Tuition and fees deduction.
You do not itemize deductions.
a. Child tax credit.
b. Additional child tax credit.
c. Education credits.
d. Earned income credit.
e. Credit for child and dependent care expenses.
f. Credit for the elderly or the disabled.
g. Retirement savings contributions credit.
h. Recovery rebate credit.
6. You did not have an alternative minimum tax adjustment on
stock you acquired from the exercise of an incentive stock option
(see Pub. 525).
You can also use Form 1040A if you received advance earned
income credit (EIC) payments, dependent care benefits, or if you
owe tax from the recapture of an education credit or the alternative
minimum tax.
When Must You Use Form 1040?
Check Where To Report Certain Items From 2008 Forms W-2,
1098, and 1099 beginning on page 12 to see if you must use Form
1040. You must also use Form 1040 if any of the following apply.
1. You received any of the following types of income:
a. Income from self-employment (business or farm income).
b. Certain tips you did not report to your employer. See the instructions for Form 1040A, line 7, on page 23.
c. Income received as a partner in a partnership, shareholder in
an S corporation, or a beneficiary of an estate or trust.
d. Dividends on insurance policies if they exceed the total of all
net premiums you paid for the contract.
2. You received or paid interest on securities transferred between interest payment dates.
3. You can exclude any of the following types of income:
a. Foreign earned income you received as a U.S. citizen or resident alien.
b. Certain income received from sources in Puerto Rico if you
were a bona fide resident of Puerto Rico.
c. Certain income received from sources in American Samoa if
you were a bona fide resident of American Samoa for all of 2008.
4. You have an alternative minimum tax adjustment on stock
you acquired from the exercise of an incentive stock option (see
Pub. 525).
5. You had a financial account in a foreign country, such as a
bank account or securities account. Exception. If the combined
value of the accounts was $10,000 or less during all of 2008 or if the
accounts were with a U.S. military banking facility operated by a
U.S. financial institution, you may file Form 1040A.
6. You received a distribution from a foreign trust.
- 13 -
Page 14 of 84 of Instructions 1040A
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7. You owe the excise tax on insider stock compensation from
an expatriated corporation.
8. You are reporting original issue discount (OID) in an amount
more or less than the amount shown on Form 1099-OID.
9. You owe household employment taxes. See Schedule H
(Form 1040) and its instructions to find out if you owe these taxes.
10. You are eligible for the health coverage tax credit. See Form
8885 for details.
11. You are claiming the adoption credit or received
employer-provided adoption benefits. See Form 8839 for details.
12. You are an employee and your employer did not withhold
social security and Medicare tax. See Form 8919 for details.
13. You had a qualified health savings account funding distribution from your IRA.
14. You are a debtor in a bankruptcy case filed after October 16,
2005.
15. You have a net disaster loss attributable to a federally declared disaster. See Form 4684 for details. You must file Form 1040
even if you are claiming the standard deduction.
16. You are eligible for the first-time homebuyer credit. See Form
5405 for details.
- 14 -
Page 15 of 84 of Instructions 1040A
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Tax Return Page References
Questions about what to put on a line? Help is on the page number in the circle.
Form
Department of the Treasury—Internal Revenue Service
1040A
U.S. Individual Income Tax Return
Label
Your first name and initial
(99)
2008
IRS Use Only—Do not write or staple in this space.
OMB No. 1545-0074
Last name
17
L
A
B
E
L
(See page 17.)
Use the
IRS label.
H
E
R
E
Otherwise,
please print
or type.
Your social security number
17
If a joint return, spouse’s first name and initial
Spouse’s social security number
Last name
FOR REFERENCE ONLY—DO NOT FILE
Home address (number and street). If you have a P.O. box, see page 17.
Apt. no.
City, town or post office, state, and ZIP code. If you have a foreign address, see page 17.
Presidential 17
Election Campaign 䊳 Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 17)
17
Exemptions
19
䊱
Checking a box below will not
change your tax or refund.
䊳
Spouse
You
Single
4
Head of household (with qualifying person). (See page 18.)
If the qualifying person is a child but not your dependent,
Married filing jointly (even if only one had income)
enter this child’s name here. 䊳
Married filing separately. Enter spouse’s SSN above and
Qualifying widow(er) with dependent child (see page 19)
5
full name here. 䊳
Boxes
6a
Yourself. If someone can claim you as a dependent, do not check
checked on
box 6a.
6a and 6b
b
Spouse
No. of children
on 6c who:
(4) if qualifying
c Dependents:
(3) Dependent’s
其
(1) First name
If more than six
dependents,
see page 20.
䊱
1
2
3
Filing
status
Check only
one box.
17
You must enter
your SSN(s) above.
Last name
(2) Dependent’s social
security number
20
relationship to
you
child for child
tax credit (see
page 20)
22
● lived with
you
● did not live
with you due
to divorce or
separation
(see page 21)
20
21
Dependents
on 6c not
entered above
Add numbers
on lines
above 䊳
d Total number of exemptions claimed.
Income 58
Attach
Form(s) W-2
here. Also
attach
Form(s)
1099-R if tax
was withheld.
If you did not
get a W-2, see
page 23.
Enclose, but do
not attach, any
payment.
23
7
Wages, salaries, tips, etc. Attach Form(s) W-2.
7
8a
b
9a
b
10
11a
Taxable interest. Attach Schedule 1 if required.
Tax-exempt interest. Do not include on line 8a.
8b
23
Ordinary dividends. Attach Schedule 1 if required.
Qualified dividends (see page 24).
24
9b
Capital gain distributions (see page 24).
IRA
11b Taxable amount
24
distributions.
(see page 24).
11a
12a Pensions and
12b Taxable amount
25
annuities.
(see page 25).
12a
Adjusted
gross
income
Add lines 7 through 14b (far right column). This is your total income.
16
17
18
Educator expenses (see page 29).
IRA deduction (see page 29).
Student loan interest deduction (see page 31).
19
20
Tuition and fees deduction. Attach Form 8917. 19
Add lines 16 through 19. These are your total adjustments.
21
Subtract line 20 from line 15. This is your adjusted gross income.
16
17
18
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 78.
- 15 -
23
8a
9a
24
10
24
24
11b
12b
13 Unemployment compensation and Alaska Permanent Fund dividends.
14a Social security
14b Taxable amount
27
benefits.
(see page 27).
14a
15
23
䊳
25
13
27
14b
27
15
29
29
31
32
20
䊳
Cat. No. 11327A
21
Form 1040A (2008)
Page 16 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
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Tax Return Page References
Questions about what to put on a line? Help is on the page number in the circle.
Form 1040A (2008)
Tax,
credits,
and
payments
Standard
Deduction
for—
● People who
checked any
box on line
23a, 23b, or
23c or who
can be
claimed as a
dependent,
see page 32.
● All others:
Single or
Married filing
separately,
$5,450
Married filing
jointly or
Qualifying
widow(er),
$10,900
Head of
household,
$8,000
If you have
a qualifying
child, attach
Schedule
EIC.
Refund
Direct
deposit?
See page 55
and fill in
45b, 45c,
and 45d or
Form 8888.
Joint return?
See page 17.
Keep a copy
for your
records.
Paid
preparer’s
use only
其
兵
䊳
32
New
32
32
24
25
32
26
27
28
33
34
35
36
37
53
43
44
45a
55
d Account
number
47
48
Amount of line 44 you want applied to your
56
2009 estimated tax.
46
Amount you owe. Subtract line 43 from line 37. For details on how
to pay, see page 56.
57
Estimated tax penalty (see page 57).
48
䊳
Do you want to allow another person to discuss this return with the IRS (see page 57)?
Third party
designee
Sign
here
22
if:
Spouse was born before January 2, 1944,
Blind checked 䊳 23a
b If you are married filing separately and your spouse itemizes
䊳 23b
deductions, see page 32 and check here
䊳
c Check if standard deduction includes real estate taxes (see page 32)
23c
24 Enter your standard deduction (see left margin).
25 Subtract line 24 from line 22. If line 24 is more than line 22, enter -0-.
26 If line 22 is over $119,975, or you provided housing to a Midwestern
displaced individual, see page 32. Otherwise, multiply $3,500 by the total
number of exemptions claimed on line 6d.
27 Subtract line 26 from line 25. If line 26 is more than line 25, enter -0-.
䊳
This is your taxable income.
28 Tax, including any alternative minimum tax (see page 33).
29 Credit for child and dependent care expenses.
34
Attach Schedule 2.
29
30 Credit for the elderly or the disabled. Attach
34
Schedule 3.
30
37
31 Education credits. Attach Form 8863.
31
37
32 Retirement savings contributions credit. Attach Form 8880. 32
33 Child tax credit (see page 37). Attach
33
Form 8901 if required.
37
34 Add lines 29 through 33. These are your total credits.
35 Subtract line 34 from line 28. If line 34 is more than line 28, enter -0-.
36 Advance earned income credit payments from Form(s) W-2, box 9.
䊳
37 Add lines 35 and 36. This is your total tax.
39
38
38 Federal income tax withheld from Forms W-2 and 1099.
39 2008 estimated tax payments and amount
39
applied from 2007 return.
39
40
40a Earned income credit (EIC).
40a
42
b Nontaxable combat pay election. 40b
53
41
41 Additional child tax credit. Attach Form 8812.
42 Recovery rebate credit (see worksheet on pages 53 and 54). 42 New
53
䊳
43 Add lines 38, 39, 40a, 41, and 42. These are your total payments.
44 If line 43 is more than line 37, subtract line 37 from line 43.
This is the amount you overpaid.
45a Amount of line 44 you want refunded to you. If Form 8888 is attached, check here 䊳
55
䊳 b Routing
䊳 c Type:
Checking
Savings
number
46
Amount
you owe
Page 2
32
22 Enter the amount from line 21 (adjusted gross income).
You were born before January 2, 1944,
Blind Total boxes
23a Check
䊳
56
47
Yes. Complete the following.
No
Designee’s
Phone
Personal identification
57
䊳
䊳 (
)
䊳
name
no.
number (PIN)
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my
knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration
of preparer (other than the taxpayer) is based on all information of which the preparer has any knowledge.
Your occupation
Daytime phone number
Your signature
Date
57
Spouse’s signature. If a joint return, both must sign.
Preparer’s
signature
䊳
Firm’s name (or
yours if self-employed),
address, and ZIP code
(
Date
Date
57
䊳
)
Spouse’s occupation
Check if
self-employed
Preparer’s SSN or PTIN
EIN
Phone no.
(
)
Form 1040A (2008)
- 16 -
Page 17 of 84 of Instructions 1040A
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Line Instructions for
Form 1040A
IRS e-file takes the guesswork out of preparing your return. You may also
be eligible to use Free File to file your federal income tax return. Visit
www.irs.gov/efile for details.
Nonresident alien spouse. If your spouse is a nonresident alien, he
Name and Address
Use the Peel-Off Label
Using your peel-off name and address label on the back cover of
this booklet will speed the processing of your return. It also prevents common errors that can delay refunds or result in unnecessary
notices. Put the label on your return after you have finished it. Cross
out any incorrect information and print the correct information. Add
any missing items, such as your apartment number.
Address change. If the address on your peel-off label is not your
current address, cross out the old address and print your new address. If you plan to move after filing your return, use Form 8822 to
notify the IRS of your new address.
Name change. If you changed your name because of marriage,
divorce, etc., be sure to report the change to your local Social
Security Administration office before you file your return. This
prevents delays in processing your return and issuing refunds. It
also safeguards your future social security benefits. See page 68 for
more details. If you received a peel-off label, cross out your former
name and print your new name.
What if you do not have a label? Print or type the information in
the spaces provided. If you are married filing a separate return,
enter your husband’s or wife’s name on line 3 instead of below your
name.
TIP
If you filed a joint return for 2007 and you are filing a
joint return for 2008 with the same spouse, be sure to
enter your names and SSNs in the same order as on your
2007 return.
P.O. box. Enter your box number only if your post office does not
deliver mail to your home.
or she must have either an SSN or an ITIN if:
• You file a joint return,
• You file a separate return and claim an exemption for your
spouse, or
• Your spouse is filing a separate return.
Presidential Election Campaign
Fund
This fund helps pay for Presidential election campaigns. The fund
reduces candidates’ dependence on large contributions from individuals and groups and places candidates on an equal financial
footing in the general election. If you want $3 to go to this fund,
check the box. If you are filing a joint return, your spouse can also
have $3 go to the fund. If you check a box, your tax or refund will
not change.
Filing Status
Check only the filing status that applies to you. The ones that will
usually give you the lowest tax are listed last.
• Married filing separately.
• Single.
• Head of household.
• Married filing jointly or qualifying widow(er) with dependent
child.
Foreign address. Enter the information in the following order:
TIP
City, province or state, and country. Follow the country’s practice
for entering the postal code. Do not abbreviate the country name.
More than one filing status can apply to you. Choose the
one that will give you the lowest tax.
What if a taxpayer died? See Death of a taxpayer on page 72.
Line 1
Social Security Number (SSN)
Single
An incorrect or missing SSN can increase your tax or reduce your
refund. To apply for an SSN, fill in Form SS-5 and return it, along
with the appropriate evidence documents, to the Social Security
Administration (SSA). You can get Form SS-5 online at www.
socialsecurity.gov, from your local SSA office, or by calling the
SSA at 1-800-772-1213. It usually takes about 2 weeks to get an
SSN once the SSA has all the evidence and information it needs.
Check that your SSN on your Forms W-2 and 1099 agrees with
your social security card. If not, see page 71 for more details.
You can check the box on line 1 if any of the following was true on
December 31, 2008.
• You were never married.
• You were legally separated, according to your state law, under
a decree of divorce or separate maintenance.
• You were widowed before January 1, 2008, and did not remarry before the end of 2008. But, if you have a dependent child,
you may be able to use the qualifying widow(er) filing status. See
the instructions for line 5 on page 19.
IRS individual taxpayer identification numbers (ITINs) for aliens.
If you are a nonresident or resident alien and you do not have and
are not eligible to get an SSN, you must apply for an ITIN. For
details on how to do so, see Form W-7 and its instructions. It
usually takes about 4 – 6 weeks to get an ITIN.
If you already have an ITIN, enter it wherever your SSN is
requested on your tax return.
!
CAUTION
An ITIN is for tax use only. It does not entitle you to
social security benefits or change your employment or
immigration status under U.S. law.
Line 2
Married Filing Jointly
You can check the box on line 2 if any of the following apply.
• You were married at the end of 2008, even if you did not live
with your spouse at the end of 2008.
• Your spouse died in 2008 and you did not remarry in 2008.
• You were married at the end of 2008, and your spouse died in
2009 before filing a 2008 return.
- 17 -
Need more information or forms? See page 77.
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Form 1040A — Lines 2 Through 4
For federal tax purposes, a marriage means only a legal union
between a man and a woman as husband and wife. A husband and
wife filing jointly report their combined income and deduct their
combined allowable expenses on one return. They can file a joint
return even if only one had income or if they did not live together all
year. However, both persons must sign the return. Once you file a
joint return, you cannot choose to file separate returns for that year
after the due date of the return.
half of the year (if half or less, see Exception to time lived with you
on this page).
1. Any person whom you can claim as a dependent. But do not
include:
and wife cannot file a joint return if either spouse is a nonresident
alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or
resident alien at the end of 2008, you may elect to be treated as a
resident alien and file a joint return. See Pub. 519 for details.
a. Your qualifying child (as defined in Step 1 on page 20) whom
you claim as your dependent based on the rule for Children of
divorced or separated parents that begins on page 21,
b. Any person who is your dependent only because he or she
lived with you for all of 2008, or
c. Any person you claimed as a dependent under a multiple
support agreement. See page 22.
2. Your unmarried qualifying child who is not your dependent.
3. Your married qualifying child who is not your dependent only
because you can be claimed as a dependent on someone else’s 2008
return.
4. Your child who is neither your dependent nor your qualifying
child because of the rule for Children of divorced or separated
parents that begins on page 21.
Line 3
If the child is not your dependent, enter the child’s name on line
4. If you do not enter the name, it will take us longer to process your
return.
Married Filing Separately
Dependent. To find out if someone is your dependent, see the
If you are married and file a separate return, you will usually pay
more tax than if you use another filing status for which you qualify.
Also, if you file a separate return, you cannot take the student loan
interest deduction, the tuition and fees deduction, the education
credits, or the earned income credit. You also cannot take the
standard deduction if your spouse itemizes deductions.
instructions for line 6c that begin on page 20.
Joint and several tax liability. If you file a joint return, both you
and your spouse are generally responsible for the tax and any
interest or penalties due on the return. This means that if one spouse
does not pay the tax due, the other may have to. However, see
Innocent spouse relief on page 71.
Nonresident aliens and dual-status aliens. Generally, a husband
Generally, you report only your own income, exemptions, deductions, and credits. Different rules apply to people in community
property states. See page 23.
Be sure to enter you spouse’s SSN or ITIN on Form 1040A
unless your spouse does not have and is not required to have an SSN
or ITIN.
TIP
You may be able to file as head of household if you had
a child living with you and you lived apart from your
spouse during the last 6 months of 2008. See Married
persons who live apart on this page.
Line 4
Keeping up a home. To find out what is included in the cost of
keeping up a home, see Pub. 501.
If you used payments you received under Temporary Assistance
for Needy Families (TANF) or other public assistance programs to
pay part of the cost of keeping up your home, you cannot count
them as money you paid. However, you must include them in the
total cost of keeping up your home to figure if you paid over half the
cost.
Married persons who live apart. Even if you were not divorced or
Head of Household
Special rules may apply for people who had to relocate
because of Midwestern storms, tornadoes, or flooding.
TIP
For details, see Pub. 4492-B.
This filing status is for unmarried individuals who provide a
home for certain other persons. (Some married persons who live
apart are considered unmarried. See Married persons who live apart
on this page. If you are married to a nonresident alien, you may also
be considered unmarried. See Nonresident alien spouse on page
19.) You can check the box on line 4 only if you were unmarried or
legally separated (according to your state law) under a decree of
divorce or separate maintenance at the end of 2008 and either Test 1
or Test 2 next applies.
Test 1. You paid over half the cost of keeping up a home that was
the main home for all of 2008 of your parent whom you can claim
as a dependent, except under a multiple support agreement (see
page 22). Your parent did not have to live with you.
Test 2. You paid over half the cost of keeping up a home in which
you lived and in which one of the following also lived for more than
Need more information or forms? See page 77.
Exception to time lived with you. Temporary absences by you or
the other person for special circumstances, such as school, vacation,
business, medical care, military service, or detention in a juvenile
facility, count as time lived in the home. Also see Kidnapped child
on page 22, if applicable.
If the person for whom you kept up a home was born or died in
2008, you can still file as head of household as long as the home
was that person’s main home for the part of the year he or she was
alive.
legally separated at the end of 2008, you are considered unmarried
if all of the following apply.
• You lived apart from your spouse for the last 6 months of
2008. Temporary absences for special circumstances, such as for
business, medical care, school, or military service, count as time
lived in the home.
• You file a separate return from your spouse.
• You paid over half the cost of keeping up your home for 2008.
• Your home was the main home of your child, stepchild, or
foster child for more than half of 2008 (if half or less, see Exception
to time lived with you above).
• You can claim this child as your dependent or could claim the
child except that the child’s other parent can claim him or her under
the rule for Children of divorced or separated parents that begins on
page 21.
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with you
for legal adoption.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other order
of any court of competent jurisdiction.
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Form 1040A — Lines 4 Through 6b
Nonresident alien spouse. You are considered unmarried for head
of household filing status if your spouse was a nonresident alien at
any time during the year and you do not choose to treat him or her as
a resident alien. To claim head of household filing status, you must
also meet Test 1 or Test 2 on page 18.
If you used payments you received under Temporary Assistance
for Needy Families (TANF) or other public assistance programs to
pay part of the cost of keeping up your home, you cannot count
them as money you paid. However, you must include them in the
total cost of keeping up your home to figure if you paid over half the
cost.
Line 5
Qualifying Widow(er) With Dependent Child
Special rules may apply for people who had to relocate
because of Midwestern storms, tornadoes, or flooding.
TIP
For details, see Pub. 4492-B.
You can check the box on line 5 and use joint return tax rates for
2008 if all of the following apply.
• Your spouse died in 2006 or 2007 and you did not remarry
before the end of 2008.
• You have a child or stepchild whom you claim as a dependent.
This does not include a foster child.
• This child lived in your home for all of 2008. If the child did
not live with you for the required time, see Exception to time lived
with you below.
• You paid over half the cost of keeping up your home.
• You could have filed a joint return with your spouse the year
he or she died, even if you did not actually do so.
If your spouse died in 2008, you cannot file as qualifying
widow(er) with dependent child. Instead, see the instructions for
line 2 that begin on page 17.
Exemptions
You usually can deduct $3,500 on line 26 for each exemption you
can take. You may also be able to take an additional exemption
amount on line 26 if you provided housing to a person displaced by
the Midwestern storms, tornadoes, or flooding.
Line 6b
Spouse
Check the box on line 6b if either of the following applies.
1. Your filing status is married filing jointly and your spouse
cannot be claimed as a dependent on another person’s return.
2. You were married at the end of 2008, your filing status is
married filing separately or head of household, and both of the
following apply.
a. Your spouse had no income and is not filing a return.
b. Your spouse cannot be claimed as a dependent on another
person’s return.
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with you
for legal adoption.
Dependent. To find out if someone is your dependent, see the
instructions for line 6c that begin on page 20.
Exception to time lived with you. Temporary absences by you or
the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child on
page 22, if applicable.
A child is considered to have lived with you for all of 2008 if the
child was born or died in 2008 and your home was the child’s home
for the entire time he or she was alive.
Keeping up a home. To find out what is included in the cost of
If your filing status is head of household and you check the box
on line 6b, enter the name of your spouse on the line next to line 6b.
Also, enter your spouse’s social security number in the space provided at the top of your return. If you were divorced or legally
separated at the end of 2008, you cannot take an exemption for your
former spouse. If, at the end of 2008, your divorce was not final (an
interlocutory decree), you are considered married for the whole
year.
Death of your spouse. If your spouse died in 2008 and you did not
remarry by the end of 2008, check the box on line 6b if you could
have taken an exemption for your spouse on the date of death. For
other filing instructions, see Death of a taxpayer on page 72.
keeping up a home, see Pub. 501.
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Need more information or forms? See page 77.
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Form 1040A — Line 6c
1. Do you have a child who meets the conditions to be your
qualifying child?
Line 6c—Dependents
Yes. Go to Step 2.
Dependents and Qualifying Child for Child Tax
Credit
Follow the steps below to find out if a person qualifies as your
dependent, qualifies you to take the child tax credit, or both. If you
have more than six dependents, attach a statement to your return
with the information required in columns (1) through (4).
Special rules may apply for people who had to relocate
because of Midwestern storms, tornadoes, or flooding.
For details, see Pub. 4492-B.
TIP
Step 1
Do You Have a Qualifying Child?
Step 2
No. Go to Step 4 on
page 21.
Is Your Qualifying Child Your
Dependent?
1. Was the child a U.S. citizen, U.S. national, U.S. resident
alien, or a resident of Canada or Mexico? If the child was
adopted, see Exception to citizen test on page 22.
Yes. Continue
No.
䊲
STOP
You cannot claim this child
as a dependent. Go to Form
1040A, line 7.
2. Was the child married?
Yes. See Married person on page 22.
No. Continue
䊲
A qualifying child is a child who is your...
3. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else’s 2008 tax return? See Steps 1,
2, and 4.
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
example, your grandchild, niece, or nephew)
Yes. You cannot
claim any dependents.
Go to Step 3.
AND
No. You can claim this
child as a dependent. Complete Form 1040A, line 6c,
columns (1) through (3) for
this child. Then, go to
Step 3.
was ...
Step 3
Under age 19 at the end of 2008
or
Under age 24 at the end of 2008 and a student (see page 22)
Does Your Qualifying Child
Qualify You for the Child Tax Credit?
1. Was the child under age 17 at the end of 2008?
Yes. Continue
or
Any age and permanently and totally disabled (see page 22)
No.
䊲
AND
who...
Did not provide over half of his or her own support for 2008
(see Pub. 501)
2. Was the child a U.S. citizen, U.S. national, or U.S. resident
alien? If the child was adopted, see Exception to citizen test
on page 22.
AND
who...
Lived with you for more than half of 2008. If the child did
not live with you for the required time, see Exception to time
lived with you on page 22.
!
CAUTION
If the child meets the conditions to be a qualifying
child of any other person (other than your spouse
if filing jointly) for 2008, see Qualifying child of
more than one person on page 22.
Need more information or forms? See page 77.
STOP
This child is not a qualifying child for the child tax
credit. Go to Form 1040A,
line 7.
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Yes. This child is a
qualifying child for the
child tax credit. If this
child is your dependent, check the box on
Form 1040A, line 6c,
column (4), even if
you cannot take the
child tax credit. Otherwise, you must complete and attach Form
8901.
No.
STOP
This child is not a qualifying child for the child tax
credit. Go to Form 1040A,
line 7.
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Form 1040A — Line 6c
Step 4
1. Does any person meet the conditions to be your qualifying
relative?
Is Your Qualifying Relative Your Dependent?
Yes. Continue
䊲
A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any
of them (for example, your grandchild)
2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? If
your qualifying relative was adopted, see Exception to citizen test on page 22.
Yes. Continue
䊲
or
Brother, sister, or a son or daughter of either of them (for
example, your niece or nephew)
No. STOP
Go to Form 1040A, line 7.
No. STOP
You cannot claim this person as a dependent. Go to
Form 1040A, line 7.
3. Was your qualifying relative married?
or
Yes. See Married person on page 22.
Father, mother, or an ancestor or sibling of either of them
(for example, your grandmother, grandfather, aunt, or uncle)
or
䊲
4. Could you, or your spouse if filing jointly, be claimed as a
dependent on someone else’s 2008 tax return? See Steps 1,
2, and 4.
Yes. STOP
You cannot claim any
dependents. Go to
Form 1040A, line 7.
Stepbrother, stepsister, stepfather, stepmother, son-in-law,
daughter-in-law, father-in-law, mother-in-law, brother-in-law,
or sister-in-law
or
Any other person (other than your spouse) who lived with
you all year as a member of your household if your
relationship did not violate local law. If the person did not
live with you for the required time, see Exception to time
lived with you on page 22
No. Continue
No. You can claim this
person as a dependent.
Complete Form 1040A,
line 6c, columns (1)
through (3). Do not check
the box on Form 1040A,
line 6c, column (4).
Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with you
for legal adoption.
AND
Adoption taxpayer identification numbers (ATINs). If you have a
who was not...
A qualifying child (see Step 1) of any taxpayer for 2008. For
this purpose, a person is not a taxpayer if he or she is not
required to file a U.S. income tax return and either does not
file such return or files only to get a refund of withheld
income tax.
AND
who...
Had gross income of less than $3,500 in 2008. If the person
was permanently and totally disabled, see Exception to gross
income test on page 22
AND
For whom you provided...
Over half of his or her support in 2008. But see the special
rule for Children of divorced or separated parents that begins
on this page, Multiple support agreements on page 22, and
Kidnapped child on page 22.
dependent who was placed with you for legal adoption and you do
not know his or her SSN, you must get an ATIN for the dependent
from the IRS. See Form W-7A for details. (If the dependant is not a
U.S. citizen or resident alien, apply for an ITIN instead, using Form
W-7. See page 17.)
Children of divorced or separated parents. A child will be treated
as being the qualifying child or qualifying relative of his or her
noncustodial parent (the parent with whom the child lived for the
lesser part of 2008) if all of the following conditions apply.
1. The parents are divorced, legally separated, separated under a
written separation agreement, or lived apart at all times during
the last 6 months of 2008.
2. The child received over half of his or her support for 2008
from the parents (without regard to the rules on Multiple
support agreements on page 22). Support of a child received
from a parent’s spouse is treated as provided by the parent.
3. The child is in custody of one or both of the parents for more
than half of 2008.
4. Either of the following applies.
a. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a
dependent for 2008, and the noncustodial parent attaches the
form or statement to his or her return. If the divorce decree or
separation agreement went into effect after 1984, the noncustodial parent can attach certain pages from the decree or
agreement instead of Form 8332. See Post-1984 decree or
agreement on page 22.
b. A pre-1985 decree of divorce or separate maintenance or
written separation agreement between the parents provides
that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for
support of the child during 2008.
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Need more information or forms? See page 77.
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Form 1040A — Line 6c
If conditions (1) through (4) apply, only the noncustodial parent
can claim the child for purposes of the dependency exemption (line
6c) and the child tax credits (lines 33 and 41). However, this special
rule does not apply to head of household filing status, the credit for
child and dependent care expenses, the exclusion for dependent
care benefits, or the earned income credit. See Pub. 501 for details.
Post-1984 decree or agreement. The decree or agreement must
state all three of the following.
1. The noncustodial parent can claim the child as a dependent
without regard to any condition, such as payment of support.
2. The other parent will not claim the child as a dependent.
3. The years for which the claim is released.
The noncustodial parent must attach all of the following pages
from the decree or agreement.
• Cover page (include the other parent’s SSN on that page).
• The pages that include all the information identified in (1)
through (3) above.
• Signature page with the other parent’s signature and date of
agreement.
!
You must attach the required information even if you
filed it with your return in an earlier year.
CAUTION
Exception to citizen test. If you are a U.S. citizen or U.S. national
and your adopted child lived with you all year as a member of your
household, that child meets the citizen test.
Exception to gross income test. If your relative (including a person
who lived with you all year as a member of your household) is
permanently and totally disabled (defined on this page), certain
income for services performed at a sheltered workshop may be
excluded for this test. For details, see Pub. 501.
Exception to time lived with you. Temporary absences by you or
the other person for special circumstances, such as school, vacation,
business, medical care, military service, or detention in a juvenile
facility, count as time the person lived with you. Also see Children
of divorced or separated parents that begins on page 21 or Kidnapped child below.
A person is considered to have lived with you for all of 2008 if
the person was born or died in 2008 and your home was this
person’s home for the entire time he or she was alive.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other order
of any court of competent jurisdiction.
any substantial gainful activity because of a physical or mental
condition and a doctor has determined that this condition has lasted
or can be expected to last continuously for at least a year or can be
expected to lead to death.
Qualifying child of more than one person. If the child is the qualifying child of more than one person, only one person can claim the
child as a qualifying child for all of the following tax benefits,
unless the special rule for Children of divorced or separated parents
beginning on page 21 applies.
1.
2.
3.
4.
5.
6.
Dependency exemption (line 6c).
Child tax credits (lines 33 and 41).
Head of household filing status (line 4).
Credit for child and dependent care expenses (line 29).
Exclusion for dependent care benefits (Schedule 2, Part III).
Earned income credit (lines 40a and 40b).
No other person can take any of the six tax benefits listed above
unless he or she has a different qualifying child. If you and any
other person claim the child as a qualifying child, the IRS will apply
the following rules.
• If only one of the persons is the child’s parent, the child will be
treated as the qualifying child of the parent.
• If two of the persons are the child’s parents, the child will be
treated as the qualifying child of the parent with whom the
child lived for the longer period of time in 2008. If the child
lived with each parent for the same amount of time, the child
will be treated as the qualifying child of the parent who had the
higher adjusted gross income (AGI) for 2008.
• If none of the persons are the child’s parent, the child will be
treated as the qualifying child of the person who had the
highest AGI for 2008.
Example. Your daughter meets the conditions to be a qualifying
child for both you and your mother. If you and your mother both
claim tax benefits based on the child, the rules above apply. Under
these rules, you are entitled to treat your daughter as a qualifying
child for all of the six tax benefits listed above for which you
otherwise qualify. Your mother would not be entitled to take any of
the six tax benefits listed above unless she has a different qualifying
child.
If you will be claiming the child as a qualifying child, go to Step
2 on page 20. Otherwise, stop; you cannot claim any benefits based
on this child. Go to Form 1040A, line 7.
Kidnapped child. If your child is presumed by law enforcement
authorities to have been kidnapped by someone who is not a family
member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er)
filing status, the deduction for dependents, child tax credit, and the
earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for
the EIC).
Married person. If the person is married, you cannot claim that
person as your dependent if he or she files a joint return. But this
rule does not apply if the return is filed only as a claim for refund
and no tax liability would exist for either spouse if they had filed
separate returns. If the person meets this exception, go to Step 2,
question 3, on page 20 (for a qualifying child) or Step 4, question 4,
on page 21 (for a qualifying relative). If the person does not meet
this exception, go to Step 3 on page 20 (for a qualifying child) or
Form 1040A, line 7 (for a qualifying relative).
Multiple support agreements. If no one person contributed over
half of the support of your relative (including a person who lived
with you all year as a member of your household) but you and
another person(s) provided more than half of your relative’s support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.
Permanently and totally disabled. A person is permanently and
totally disabled if, at any time in 2008, the person cannot engage in
Need more information or forms? See page 77.
Social security number. You must enter each dependent’s social
security number (SSN). Be sure the name and SSN entered agree
with the dependent’s social security card. Otherwise, at the time we
process your return, we may disallow the exemption claimed for the
dependent and reduce or disallow any other tax benefits (such as the
child tax credit) based on that dependent. If the name or SSN on the
dependent’s social security card is not correct, call the Social Security Administration at 1-800-772-1213. For details on how your
dependent can get an SSN, see page 17. If your dependent will not
have a number by the date your return is due, see What If You
Cannot File on Time? on page 7.
If your dependent child was born and died in 2008 and you do
not have an SSN for the child, enter “Died” in column (2) and attach
a copy of the child’s birth certificate, death certificate, or hospital
records. The document must show the child was born alive.
Student. A student is a child who during any part of 5 calendar
months of 2008 was enrolled as a full-time student at a school, or
took a full-time, on-farm training course given by a school or a
state, county, or local government agency. 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.
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Form 1040A — Lines 7 Through 8b
included in the total on line 7. Also, enter “HSH” and the amount
not reported on a Form W-2 in the space to the left of line 7.
Income
Tip income. Tip income you did not report to your employer must
Rounding Off to Whole Dollars
You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts.
To round, drop amounts under 50 cents and increase amounts from
50 to 99 cents to the next dollar. For example, $1.39 becomes $1
and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to
enter on a line, include cents when adding the amounts and round
off only the total.
Example. You received two Forms W-2, one showing wages of
$5,009.55 and one showing wages of $8,760.73. On Form 1040A,
line 7, you would enter $13,770 ($5,009.55 + $8,760.73 =
$13,770.28).
Refunds of State or Local Income Taxes
If you received a refund, credit, or offset of state or local income
taxes in 2008, you may receive a Form 1099-G.
For the year the tax was paid to the state or other taxing authority, did you itemize deductions?
No.
Yes.
None of your refund is taxable.
You may have to report part or all of the refund as
income on Form 1040 for 2008. See Pub. 525 for
details.
Community Property States
Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If
you and your spouse lived in a community property state, you must
usually follow state law to determine what is community income
and what is separate income. For details, see Pub. 555.
California domestic partners. A registered domestic partner in
California must report all wages, salaries, and other compensation
received for his or her personal services on his or her own return.
Therefore, a registered domestic partner cannot report half the
combined income earned by the individual and his or her domestic
partner as a married person filing separately does in California.
Foreign Retirement Plans
If you were a beneficiary of a foreign retirement plan, you may have
to report the undistributed income earned in your plan. However, if
you were the beneficiary of a Canadian registered retirement plan,
see Form 8891 to find out if you can elect to defer tax on the
undistributed income. If you elect to defer tax, you must use Form
1040.
be included in the total on line 7. But you must use Form 1040 and
Form 4137 if you received tips of $20 or more in any month and did
not report the full amount to your employer, or your Form(s) W-2
shows allocated tips that you must report as income. You must
report the allocated tips shown on your Form(s) W-2 unless you can
prove that you received less. Allocated tips should be shown in box
8 of your Form(s) W-2. They are not included as income in box 1.
See Pub. 531 for more details.
Dependent care benefits. Dependent care benefits, which should
be shown in box 10 of your Form(s) W-2, must be included in the
total on line 7. But first complete Schedule 2 to see if you can
exclude part or all of the benefits.
Scholarship and fellowship grants. Scholarship and fellowship
grants not reported on Form W-2 must be included in the total on
line 7. Also, enter “SCH” and the amount in the space to the left of
line 7. However, if you were a degree candidate, include on line 7
only the amounts you used for expenses other than tuition and
course-related expenses. For example, amounts used for room,
board, and travel must be reported on line 7.
Disability pensions. Disability pensions shown on Form 1099-R if
you have not reached the minimum retirement age set by your
employer must be included in the total on line 7. Disability pensions
received after you reach that age and other payments shown on
Form 1099-R (other than payments from an IRA*) are reported on
lines 12a and 12b of Form 1040A. Payments from an IRA are
reported on lines 11a and 11b.
* This includes a Roth, SEP, or SIMPLE IRA.
Missing or incorrect Form W-2? Your employer is required to
provide or send Form W-2 to you no later than February 2, 2009. If
you do not receive it by early February, use TeleTax topic 154 (see
page 74) to find out what to do. Even if you do not get a Form W-2,
you must still report your earnings on line 7. If you lose your Form
W-2 or it is incorrect, ask your employer for a new one.
Line 8a
Taxable Interest
Each payer should send you a Form 1099-INT or Form 1099-OID.
Enter your total taxable interest income on line 8a. But you must fill
in and attach Schedule 1, Part I, if the total is over $1,500 or any of
the other conditions listed at the beginning of the Schedule 1 instructions apply to you.
Interest credited in 2008 on deposits that you could not withdraw
because of the bankruptcy or insolvency of the financial institution
may not have to be included in your 2008 income. For details, see
Pub. 550.
TIP
If you get a 2008 Form 1099-INT for U.S. savings bond
interest that includes amounts you reported before 2008,
see Pub. 550.
Report distributions from foreign pension plans on lines 12a
and 12b.
Line 8b
Line 7
Tax-Exempt Interest
Wages, Salaries, Tips, etc.
Enter the total of your wages, salaries, tips, etc. If a joint return, also
include your spouse’s income. For most people, the amount to enter
on this line should be shown in box 1 of their Form(s) W-2.
Wages received as a household employee. Wages received as a
household employee for which you did not receive a Form W-2
because your employer paid you less than $1,600 in 2008 must be
If you received any tax-exempt interest, such as from municipal
bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest, plus any exempt-interest dividends from a mutual
fund or other regulated investment company, should be included in
box 8 of Form 1099-INT. Enter the total on line 8b. Do not include
interest earned on your IRA, health savings account, Archer or
Medicare Advantage MSA, or Coverdell education savings account.
- 23 -
Need more information or forms? See page 77.
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Form 1040A — Lines 8b Through 11b
If you received tax-exempt interest from private activity bonds
issued after August 7, 1986, you must use Form 1040.
Line 9a
Ordinary Dividends
Each payer should send you a Form 1099-DIV. Enter your total
ordinary dividends on line 9a. This amount should be shown in box
1a of Form(s) 1099-DIV.
You must fill in and attach Schedule 1, Part II, if the total is over
$1,500 or you received, as a nominee, ordinary dividends that
actually belong to someone else.
You must use Form 1040 if you received nondividend distributions (box 3 of Form 1099-DIV) required to be reported as capital
gains.
Example 2. Assume the same facts as in Example 1 except that
you bought the stock on December 4, 2008 (the day before the
ex-dividend date), and you sold the stock on February 5, 2009. You
held the stock for 63 days (from December 5, 2008, through February 5, 2009). The $500 of qualified dividends shown in box 1b of
your Form 1099-DIV are all qualified dividends because you held
the stock for 61 days of the 121-day period (from October 6, 2008,
through February 3, 2009).
Example 3. You bought 10,000 shares of ABC Mutual Fund
common stock on November 28, 2008. ABC Mutual Fund paid a
cash dividend of 10 cents a share. The ex-dividend date was December 5, 2008. The ABC Mutual Fund advises you that the portion
of the dividend eligible to be treated as qualified dividends equals 2
cents per share. Your Form 1099-DIV from ABC Mutual Fund
shows total ordinary dividends of $1,000, and qualified dividends
of $200. However, you sold the 10,000 shares on January 5, 2009.
You have no qualified dividends from ABC Mutual Fund because
you held the ABC Mutual Fund stock for less than 61 days.
For more details, see Pub. 550.
TIP
Be sure you use the Qualified Dividends and Capital
Gain Tax Worksheet on page 36 to figure your tax. Your
tax may be less if you use this worksheet.
Line 9b
Qualified Dividends
Enter your total qualified dividends on line 9b. Qualified dividends
are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV.
See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.
Exception. Some dividends may be reported as qualified dividends
in box 1b of Form 1099-DIV but are not qualified dividends. These
include:
• Dividends you received as a nominee. See the instructions for
Schedule 1.
• Dividends you received on any share of stock that you held for
less than 61 days during the 121-day period that began 60 days
before the ex-dividend date. The ex-dividend date is the first date
following the declaration of a dividend on which the purchaser of a
stock is not entitled to receive the next dividend payment. When
counting the number of days you held the stock, include the day you
disposed of the stock but not the day you acquired it. See the
examples on this page. Also, when counting the number of days you
held the stock, you cannot count certain days during which your risk
of loss was diminished. See Pub. 550 for more details.
• Dividends attributable to periods totaling more than 366 days
that you received on any share of preferred stock held for less than
91 days during the 181-day period that began 90 days before the
ex-dividend date. When counting the number of days you held the
stock, you cannot count certain days during which your risk of loss
was diminished. See Pub. 550 for more details. Preferred dividends
attributable to periods totaling less than 367 days are subject to the
61-day holding period rule above.
• Dividends on any share of stock to the extent that you are
under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related
property.
• Payments in lieu of dividends, but only if you know or have
reason to know that the payments are not qualified dividends.
Example 1. You bought 5,000 shares of XYZ Corp. common
stock on November 28, 2008. XYZ Corp. paid a cash dividend of 10
cents per share. The ex-dividend date was December 5, 2008. Your
Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary
dividends) and in box 1b (qualified dividends). However, you sold
the 5,000 shares on January 5, 2009. You held your shares of XYZ
Corp. for only 38 days (from November 29, 2008, through January
5, 2009) of the 121-day period. The 121-day period began on
October 6, 2008 (60 days before the ex-dividend date) and ended on
February 3, 2009. You have no qualified dividends from XYZ
Corp. because you held the XYZ stock for less than 61 days.
Need more information or forms? See page 77.
Line 10
Capital Gain Distributions
Each payer should send you a Form 1099-DIV. Do any of the
Forms 1099-DIV or substitute statements you, or your spouse if
filing a joint return, received have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d
(collectibles (28%) gain)?
Yes.
No.
You must use Form 1040.
You may use Form 1040A. Enter your capital gain
distributions on line 10. Also, be sure you use the
Qualified Dividends and Capital Gain Tax Worksheet on
page 36 to figure your tax. Your tax may be less if you
use this worksheet.
If you received capital gain distributions as a nominee (that is,
they were paid to you but actually belong to someone else), report
on line 10 only the amount that belongs to you. Attach a statement
showing the full amount you received and the amount you received
as a nominee. See the Schedule 1 instructions for filing requirements for Forms 1099-DIV and 1096.
Lines 11a and 11b
IRA Distributions
Special rules may apply to your IRA distributions if
your main home was in the Kansas disaster area or a
TIP
Midwestern disaster area. Special rules may also apply
if you received a distribution to buy or construct a main
home in a Midwestern disaster area, but that home was not bought
or constructed because of the Midwestern storms, tornadoes, or
flooding. For details, see Pub. 4492-A (Kansas) or Pub. 4492-B
(Midwestern disaster areas).
You should receive a Form 1099-R showing the amount of any
distribution from your IRA. Unless otherwise noted in the line 11a
and 11b instructions, an IRA includes a traditional IRA, Roth IRA,
simplified employee pension (SEP) IRA, and a savings incentive
match plan for employees (SIMPLE) IRA. Except as provided
below, leave line 11a blank and enter the total distribution on
line 11b.
Exception 1. Enter the total distribution on line 11a if you rolled
over part or all of the distribution from one:
• IRA to another IRA of the same type (for example, from one
traditional IRA to another traditional IRA), or
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Form 1040A — Lines 11a Through 12b
• SEP or SIMPLE IRA to a traditional IRA.
Also, enter “Rollover” next to line 11b. If the total distribution
was rolled over in a qualified rollover, enter -0- on line 11b. If the
total distribution was not rolled over in a qualified rollover, enter
the part not rolled over on line 11b unless Exception 2 or Exception
5 applies to the part not rolled over. Generally, a qualified rollover
must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590.
If you rolled over the distribution into a qualified plan other than
an IRA or you made the rollover in 2009, attach a statement explaining what you did.
Exception 2. If any of the following apply, enter the total distribution on line 11a and see Form 8606 and its instructions to figure the
amount to enter on line 11b.
1. You received a distribution from an IRA (other than a Roth
IRA) and you made nondeductible contributions to any of your
traditional or SEP IRAs for 2008 or an earlier year. If you made
nondeductible contributions to these IRAs for 2008, also see
Pub. 590.
2. You received a distribution from a Roth IRA. But if either (a)
or (b) below applies, enter -0- on line 11b; you do not have to see
Form 8606 or its instructions.
a. Distribution code T is shown in box 7 of Form 1099-R, and
you made a contribution (including a conversion) to a Roth IRA for
2003 or an earlier year.
b. Distribution code Q is shown in box 7 of Form 1099-R.
3. You converted part or all of a traditional, SEP, or SIMPLE
IRA to a Roth IRA in 2008.
4. You had a 2007 or 2008 IRA contribution returned to you,
with the related earnings or less any loss, by the due date (including
extensions) of your tax return for that year.
5. You made excess contributions to your IRA for an earlier year
and had them returned to you in 2008.
6. You recharacterized part or all of a contribution to a Roth IRA
as a traditional IRA contribution, or vice versa.
Exception 3. If the distribution is a qualified charitable distribution
(QCD), enter the total distribution on line 11a. If the total amount
distributed is a QCD, enter -0- on line 11b. If only part of the
distribution is a QCD, enter the part that is not a QCD on line 11b
unless Exception 2 or Exception 5 applies to that part. Enter “QCD”
next to line 11b.
A QCD is a distribution made directly by the trustee of your IRA
(other than a SEP or SIMPLE IRA) to an organization eligible to
receive tax-deductible contributions (with certain exceptions). You
must have been at least age 701⁄2 when the distribution was made.
Your total QCDs for the year cannot be more than $100,000. (On a
joint return, your spouse can also have a QCD of up to $100,000.)
The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out
of otherwise taxable income. See Pub. 590 for details.
!
You cannot claim a charitable contribution deduction
for any QCD not included in your income.
CAUTION
Exception 4. If the distribution is a qualified health savings account
(HSA) funding distribution (HFD), you must file Form 1040. See
Exception 4 in the instructions for Form 1040, lines 15a and 15b.
An HFD is a distribution made directly by the trustee of your IRA
(other than a SEP or SIMPLE IRA) to your HSA. See Pub. 590 for
details.
Exception 5. If the distribution is the withdrawal of an economic
stimulus payment that was directly deposited to your IRA, enter the
total distribution on line 11a. If you made the withdrawal by the due
date of your return (including extensions):
• Enter “ESP” next to line 11b, and
• If the total distribution was less than or equal to the economic
stimulus payment, enter -0- on line 11b. Otherwise, enter the
amount by which the distribution was more than the economic
stimulus payment on line 11b unless another exception applies to
that part.
See Pub. 590 for details.
More than one exception applies. If more than one exception ap-
plies, attach a statement showing the amount of each exception,
instead of making an entry next to line 11b. For example: “Line 11b
– $1,000 Rollover and $500 HFD.”
More than one distribution. If you (or your spouse if filing jointly)
received more than one distribution, figure the taxable amount of
each distribution and enter the total of the taxable amounts on line
11b. Enter the total amount of those distributions on line 11a.
You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total
was not rolled over, or (b) you were born before July 1,
CAUTION
1937, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. To find
out if you owe this tax, see Pub. 590. If you do owe this tax, you
must use Form 1040.
!
Lines 12a and 12b
Pensions and Annuities
Special rules may apply if you received a distribution
from a profit-sharing or retirement plan and your main
TIP
home was in the Kansas disaster area or a Midwestern
disaster area. Special rules may also apply if you received a distribution to buy or construct a main home in a Midwestern disaster area, but that home was not bought or constructed
because of the Midwestern storms, tornadoes, or flooding. For
details, see Pub. 4492-A (Kansas) or Pub. 4492-B (Midwestern
disaster areas).
You should receive a Form 1099-R showing the amount of your
pension and annuity payments, including distributions from 401(k)
and 403(b) plans. See page 27 for details on rollovers and lump-sum
distributions.
Do not report on lines 12a and 12b disability pensions received
before you reach the minimum retirement age set by your employer.
Instead, report them on line 7.
TIP
Attach Form(s) 1099-R to Form 1040A if any federal
income tax was withheld.
Fully taxable pensions and annuities. If your pension or annuity is
fully taxable, enter it on line 12b; do not make an entry on line 12a.
Your payments are fully taxable if (a) you did not contribute to the
cost (see page 27) of your pension or annuity, or (b) you got back
your entire cost tax free before 2008. But see Insurance premiums
for retired public safety officers later.
Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability
pensions, see Pub. 525. If you received a Form RRB-1099-R, see
Pub. 575 to find out how to report your benefits.
Partially taxable pensions and annuities. Enter the total pension or
annuity payments you received in 2008 on line 12a. If your Form
1099-R does not show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on
line 12b. But if your annuity starting date (defined on page 27) was
after July 1, 1986, see Simplified Method on page 27 to find out if
you must use that method to figure the taxable part.
You can ask the IRS to figure the taxable part for you for a $500
fee. For details, see Pub. 939.
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Need more information or forms? See page 77.
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Form 1040A — Lines 12a and 12b
If your Form 1099-R shows a taxable amount, you can report
that amount on line 12b. But you may be able to report a lower
taxable amount by using the General Rule or the Simplified Method
or if the exclusion for retired public safety officers, discussed next,
applies.
Insurance premiums for retired public safety officers. If you are
an eligible retired public safety officer (law enforcement officer,
firefighter, chaplain, or member of a rescue squad or ambulance
crew), you can elect to exclude from income distributions made
from your eligible retirement plan that are used to pay the premiums
for accident or health insurance or long-term care insurance. You
can do this only if you retired because of disability or because you
reached normal retirement age. The premiums can be for coverage
for you, your spouse, or dependents. The distribution must be made
directly from the plan to the insurance provider. You can exclude
from income the smaller of the amount of the insurance premiums
or $3,000. You can only make this election for amounts that would
otherwise be included in your income.
An eligible retirement plan is a governmental plan that is:
• a qualified trust,
• a section 403(a) plan,
• a section 403(b) annuity, or
Simplified Method Worksheet—Lines 12a and 12b
Before you begin:
Keep for Your Records
⻫
If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any
death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form
1040A, line 12b. Enter the total pension or annuity payments received in 2008 on Form 1040A, line 12a.
1. Enter the total pension or annuity payments received in 2008. Also, enter this amount on Form 1040A,
line 12a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of
last year’s worksheet on line 4 below (even if the amount of your pension or annuity has changed).
Otherwise, go to line 3.
3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate number
from Table 2 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Multiply line 4 by the number of months for which this year’s payments were made. If your
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet
last year, enter the amount from line 10 of last year’s worksheet . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040A,
line 12b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. If
you are a retired public safety officer, see Insurance premiums for retired public safety officers beginning on this page before
entering an amount on line 12b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Was your annuity starting date before 1987?
Yes.
No.
STOP
Leave line 10 blank.
Add lines 6 and 8. This is the amount you have recovered tax free through 2008. You will need this number when
you fill out this worksheet next year.
10.
Table 1 for Line 3 Above
IF the age at annuity starting date
(see page 27) was . . .
55 or under
56 – 60
61 – 65
66 – 70
71 or older
AND your annuity starting date was —
before November 19, 1996,
after November 18, 1996,
enter on line 3 . . .
enter on line 3 . . .
300
260
240
170
120
360
310
260
210
160
Table 2 for Line 3 Above
IF the combined ages at annuity
starting date (see page 27) were . . .
THEN enter on line 3 . . .
110 or under
111 – 120
121 – 130
131 – 140
141 or older
Need more information or forms? See page 77.
410
360
310
260
210
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Form 1040A — Lines 12a Through 14b
• a section 457(b) plan.
If you make this election, reduce the otherwise taxable amount
of your pension or annuity by the amount excluded. The amount
shown in box 2a of Form 1099-R does not reflect the exclusion.
Report your total distributions on line 12a and the taxable amount
on line 12b. Enter “PSO” next to line 12b.
If you are retired on disability and reporting your disability
pension on line 7, include only the taxable amount on that line and
enter “PSO” and the amount excluded in the space to the left of line
7.
Annuity starting date. Your annuity starting date is the later of the
first day of the first period for which you received a payment or the
date the plan’s obligations became fixed.
Simplified Method. You must use the Simplified Method if either
of the following applies.
1. Your annuity starting date (defined earlier) was after July 1,
1986, and you used this method last year to figure the taxable part.
2. Your annuity starting date was after November 18, 1996, and
both of the following apply.
a. The payments are from a qualified employee plan, a qualified
employee annuity, or a tax-sheltered annuity.
b. On your annuity starting date, either you were under age 75 or
the number of years of guaranteed payments was fewer than 5. See
Pub. 575 for the definition of guaranteed payments.
If you must use the Simplified Method, complete the worksheet
on page 26 to figure the taxable part of your pension or annuity. For
more details on the Simplified Method, see Pub. 575 or Pub. 721 for
U.S. Civil Service retirement benefits.
!
CAUTION
If you received U.S. Civil Service retirement benefits
and you chose the alternative annuity option, see Pub.
721 to figure the taxable part of your annuity. Do not
use the worksheet on page 26.
Age (or combined ages) at annuity starting date. If you are the
retiree, use your age on the annuity starting date. If you are the
survivor of a retiree, use the retiree’s age on his or her annuity
starting date. But if your annuity starting date was after 1997 and
the payments are for your life and that of your beneficiary, use your
combined ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub.
575. If there is more than one beneficiary, see Pub. 575 or Pub. 721
to figure each beneficiary’s taxable amount.
Cost. Your cost is generally your net investment in the plan as of
the annuity starting date. It does not include pre-tax contributions.
Your net investment should be shown in box 9b of Form 1099-R for
the first year you received payments from the plan.
Rollovers. Generally, a qualified rollover is a tax-free distribution
of cash or other assets from one retirement plan that is contributed
to another plan within 60 days of receiving the distribution. However, a qualified rollover to a Roth IRA is not a tax-free distribution.
Use lines 12a and 12b to report a qualified rollover, including a
direct rollover, from one qualified employer’s plan to another or to
an IRA or SEP.
For more details on rollovers, including distributions under qualified domestic relations orders, see Pub. 575.
Rollover to a plan other than a Roth IRA. Enter on line 12a the
total distribution before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. From
the total on line 12a, subtract any contributions (usually shown in
box 5) that were taxable to you when made. From that result,
subtract the amount of the qualified rollover. Enter the remaining
amount, even if zero, on line 12b. Also, enter “Rollover” next to
line 12b.
Special rules apply to partial rollovers of property. See Pub. 575.
Rollover to Roth IRA. Enter on line 12a the total distribution
before income tax or other deductions were withheld. This amount
should be shown in box 1 of Form 1099-R. From the total on line
12a, subtract any contributions (usually shown in box 5) that were
taxable to you when made. Enter the remaining amount, even if
zero, on line 12b.
Lump-sum distributions. If you received a lump-sum distribution
from a profit-sharing or retirement plan, your Form 1099-R should
have the “Total distribution” box in box 2b checked. You must use
Form 1040 if you owe additional tax because you received an early
distribution from a qualified retirement plan and the total amount
was not rolled over in a qualified rollover. See Pub. 575 to find out
if you owe this tax.
Enter the total distribution on line 12a and the taxable part on
line 12b. For details, see Pub. 575.
You may be able to pay less tax on the distribution if
you were born before January 2, 1936, or you are the
beneficiary of a deceased employee who was born
before January 2, 1936. But you must use Form 1040 to
do so. For details, see Form 4972.
TIP
Line 13
Unemployment Compensation and Alaska
Permanent Fund Dividends
Unemployment compensation. You should receive a Form 1099-G
showing in box 1 the total unemployment compensation paid to you
in 2008. Report the amount in box 1 on line 13. However, if you
made contributions to a governmental unemployment compensation program, reduce the amount you report on line 13 by those
contributions.
If you received an overpayment of unemployment compensation
in 2008 and you repaid any of it in 2008, subtract the amount you
repaid from the total amount you received. Include the result in the
total on line 13. Also, enter “Repaid” and the amount you repaid in
the space to the left of line 13. If you repaid unemployment compensation in 2008 that you included in gross income in an earlier
year, you can deduct the amount repaid. But you must use Form
1040 to do so. See Pub. 525 for details.
Alaska Permanent Fund dividends. Include the dividends in the
total on line 13.
Lines 14a and 14b
Social Security Benefits
You should receive a Form SSA-1099 showing in box 3 the total
social security benefits paid to you. Box 4 will show the amount of
any benefits you repaid in 2008. If you received railroad retirement
benefits treated as social security, you should receive a Form
RRB-1099.
Use the worksheet on page 28 to see if any of your benefits are
taxable.
Exception. Do not use the worksheet on page 28 if any of the
following apply.
• You made contributions to a traditional IRA for 2008 and you
or your spouse were covered by a retirement plan at work. Instead,
use the worksheets in Pub. 590 to see if any of your social security
benefits are taxable and to figure your IRA deduction.
• You repaid any benefits in 2008 and your total repayments
(box 4) were more than your total benefits for 2008 (box 3). None of
your benefits are taxable for 2008. Also, you may be able to take an
itemized deduction or a credit for part of the excess repayments if
they were for benefits you included in gross income in an earlier
year. But you must use Form 1040 to do so. See Pub. 915.
• You file Form 8815. Instead, use the worksheet in Pub. 915.
- 27 -
Need more information or forms? See page 77.
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Form 1040A — Lines 14a and 14b
Social Security Benefits Worksheet—Lines 14a and 14b
Before you begin:
1.
2.
Keep for Your Records
⻫
Complete Form 1040A, lines 16 and 17, if they apply to you.
⻫
If you are married filing separately and you lived apart from your spouse for all of 2008, enter “D” to the right
of the word “benefits” on line 14a. If you do not, you may get a math error notice from the IRS.
⻫
Be sure you have read the Exception on page 27 to see if you can use this worksheet instead of a publication to
find out if any of your benefits are taxable.
Enter the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099.
Also, enter this amount on Form 1040A, line 14a . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
Enter one-half of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3.
Enter the total of the amounts from Form 1040A, lines 7, 8a, 9a, 10, 11b, 12b, and 13 . . . . . . . . . . . . . . . . . . . .
3.
4.
Enter the amount, if any, from Form 1040A, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5.
Add lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6.
Enter the total of the amounts from Form 1040A, lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7.
Is the amount on line 6 less than the amount on line 5?
No.
STOP
None of your social security benefits are taxable. Enter -0- on Form
1040A, line 14b.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
If you are:
• Married filing jointly, enter $32,000.
• Single, head of household, qualifying widow(er), or married filing separately and
you lived apart from your spouse for all of 2008, enter $25,000.
• Married filing separately and you lived with your spouse at any time in 2008, skip
lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16.
Then go to line 17.
9.
}
..............
7.
8.
Is the amount on line 8 less than the amount on line 7?
No.
STOP
None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b. If you are
married filing separately and you lived apart from your spouse for all of 2008, be sure you entered
“D” to the right of the word “benefits” on line 14a.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10.
Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing
separately and you lived apart from your spouse for all of 2008 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11.
Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12.
Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13.
Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14.
Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15.
Multiply line 11 by 85% (.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16.
Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17.
Multiply line 1 by 85% (.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18.
Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040A,
line 14b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
TIP
If any of your benefits are taxable for 2008 and they include a lump-sum benefit payment that was for an earlier year, you may be
able to reduce the taxable amount. See Pub. 915 for details.
Need more information or forms? See page 77.
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Form 1040A — Lines 16 and 17
Line 17
IRA Deduction
If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for
TIP
2008, you must report them on Form 8606.
Adjusted Gross Income
Line 16
Educator Expenses
If you were an eligible educator in 2008, you can deduct on line 16
up to $250 of qualified expenses you paid in 2008. If you and your
spouse are filing jointly and both of you were eligible educators, the
maximum deduction is $500. However, neither spouse can deduct
more than $250 of his or her qualified expenses on line 16. You
may be able to deduct expenses that are more than the $250 (or
$500) limit on Schedule A, line 21, but you must use Form 1040.
An eligible educator is a kindergarten through grade 12 teacher,
instructor, counselor, principal, or aide who worked in a school for
at least 900 hours during a school year.
If you made contributions to a traditional IRA for 2008, you may
be able to take an IRA deduction. But you, or your spouse if filing a
joint return, must have had earned income to do so. If you were a
member of the U.S. Armed Forces, earned income includes any
nontaxable combat pay you received. A statement should be sent to
you by June 1, 2009, that shows all contributions to your traditional
IRA for 2008.
Use the worksheet that begins on this page to figure the amount,
if any, of your IRA deduction. But read the following list before you
fill in the worksheet.
Qualified expenses include ordinary and necessary expenses
paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used
in the classroom. An ordinary expense is one that is common and
accepted in your educational field. A necessary expense is one that
is helpful and appropriate for your profession as an educator. An
expense does not have to be required to be considered necessary.
1. If you were age 701⁄2 or older at the end of 2008, you cannot
deduct any contributions made to your traditional IRA for 2008 or
treat them as nondeductible contributions.
2. You cannot deduct contributions to a Roth IRA. But you may
be able to take the retirement savings contributions credit (saver’s
credit). See the instructions for line 32 on page 37.
Qualified expenses do not include expenses for home schooling
or for nonathletic supplies for courses in health or physical education.
If you are filing a joint return and you or your spouse
made contributions to both a traditional IRA and a Roth
IRA for 2008, do not use the worksheet that begins on
CAUTION
this page. Instead, see Pub. 590 to figure the amount, if
any, of your IRA deduction.
You must reduce your qualified expenses by the following
amounts.
• Excludable U.S. series EE and I savings bond interest from
Form 8815.
• Nontaxable qualified tuition program earnings or distributions.
• Any nontaxable distribution of Coverdell education savings
account earnings.
• Any reimbursements you received for these expenses that
were not reported to you in box 1 of your Form W-2.
For more details, use TeleTax topic 458 (see page 74) or see
Pub. 529.
!
3. You cannot deduct elective deferrals to a 401(k) plan, section
457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These
amounts are not included as income in box 1 of your Form W-2. But
you may be able to take the retirement savings contributions credit.
See the instructions for line 32 on page 37.
4. If you made contributions to your IRA in 2008 that you
deducted for 2007, do not include them in the worksheet.
5. If you received a distribution from a nonqualified deferred
compensation plan or nongovernmental section 457 plan that is
included in box 1 of your Form W-2, do not include that distribution
on line 8 of the worksheet. The distribution should be shown in box
11 of your Form W-2. If it is not, contact your employer for the
amount of the distribution.
IRA Deduction Worksheet—Line 17
!
CAUTION
Keep for Your Records
If you were age 701⁄2 or older at the end of 2008, you cannot deduct any contributions made to your traditional IRA or treat them
as nondeductible contributions. Do not complete this worksheet for anyone age 701⁄2 or older at the end of 2008. If you are
married filing jointly and only one spouse was under age 701⁄2 at the end of 2008, complete this worksheet only for that spouse.
Before you begin:
⻫
⻫
Be sure you have read the list for line 17 that begins above. You may not be eligible to use this worksheet.
If you are married filing separately and you lived apart from your spouse for all of 2008, enter “D” in the space
to the left of line 17. If you do not, you may get a math error notice from the IRS.
Your IRA
1a. Were you covered by a retirement plan (see page 31)? . . . . . . . . . . . . . . . . . . . . . . . 1a.
Yes No
b. If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Spouse’s IRA
1b.
Yes
No
Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly),
skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if
applicable), and go to line 8.
• $5,000, if under age 50 at the end of 2008.
• $6,000, if age 50 or older but under age 701⁄2 at the end of 2008.
Otherwise, go to line 2.
- 29 -
Need more information or forms? See page 77.
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Form 1040A — Line 17
IRA Deduction Worksheet—Line 17 (continued)
Your IRA
2.
Enter the amount shown below that applies to you.
• Single, head of household, or married filing separately and you lived
apart from your spouse for all of 2008, enter $63,000
• Qualifying widow(er), enter $105,000
• Married filing jointly, enter $105,000 in both columns. But if you
3.
4.
5.
6.
}
checked “No” on either line 1a or 1b, enter $169,000 for the person
who was not covered by a plan
• Married filing separately and you lived with your spouse at any time
in 2008, enter $10,000
Enter the amount from Form 1040A, line 15 . . . . . . . . . . . . . .
3.
Enter the amount, if any, from Form 1040A, line 16 . . . . . . . .
4.
Subtract line 4 from line 3. If married filing jointly, enter the result in both columns . . .
Is the amount on line 5 less than the amount on line 2?
No.
None of your IRA contributions are deductible. For details on
nondeductible IRA contributions, see Form 8606.
Yes.
Subtract line 5 from line 2 in each column. Follow the instruction below
that applies to you.
• If single, head of household, or married filing separately, and the
result is $10,000 or more, enter the applicable amount below
on line 7 for that column and go to line 8.
i. $5,000, if under age 50 at the end of 2008.
ii. $6,000, if age 50 or older but under age 701⁄2 at the end
of 2008.
Otherwise, go to line 7.
• If married filing jointly or qualifying widow(er), and the result is
$20,000 or more ($10,000 or more in the column for the IRA of
a person who was not covered by a retirement plan), enter the
applicable amount below on line 7 for that column and go to line 8.
i. $5,000, if under age 50 at the end of 2008.
ii. $6,000 if age 50 or older but under age 701⁄2 at the end
of 2008.
Otherwise, go to line 7.
7. Multiply lines 6a and 6b by the percentage below that applies to you. If the result
is not a multiple of $10, increase it to the next multiple of $10 (for example,
increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is
less than $200, enter $200.
• Single, head of household, or married filing separately, multiply by 50% (.50)
(or by 60% (.60) in the column for the IRA of a person who is age 50 or older
at the end of 2008)
• Married filing jointly or qualifying widow(er), multiply by 25% (.25)
(or by 30% (.30) in the column for the IRA of a person who is age 50 or older
at the end of 2008). But if you checked “No” on either 1a or 1b,
then in the column for the IRA of the person who was not covered by a
retirement plan, multiply by 50% (.50) (or by 60% (.60) if age 50 or older
at the end of 2008)
8. Enter the amount from Form 1040A, line 7. Include any
nontaxable combat pay. This amount should be reported in box
12 of Form W-2 with code Q . . . . . . . . . . . . . . . . . . . . . . . .
8.
Spouse’s IRA
2a.
2b.
5a.
5b.
6a.
6b.
7a.
7b.
STOP
}
}
If married filing jointly and line 8 is less than $10,000 ($11,000 if one
spouse is age 50 or older at the end of 2008; $12,000 if both spouses are
age 50 or older at the end of 2008), stop here and see Pub. 590 to figure
CAUTION
your IRA deduction.
Enter traditional IRA contributions made, or that will be made by April 15, 2009, for
2008 to your IRA on line 9a and to your spouse’s IRA on line 9b . . . . . . . . . . . . . . . 9a.
On line 10a, enter the smallest of line 7a, 8, or 9a. On line 10b, enter the smallest of
line 7b, 8, or 9b. This is the most you can deduct. Add the amounts on lines 10a and
10b and enter the total on Form 1040A, line 17. Or, if you want, you can deduct a
smaller amount and treat the rest as a nondeductible contribution (see Form 8606) . . . . 10a.
!
9.
10.
Need more information or forms? See page 77.
- 30 -
9b.
10b.
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Form 1040A — Lines 17 and 18
6. You must file a joint return to deduct contributions to your
spouse’s IRA. Enter the total IRA deduction for you and your
spouse on line 17.
7. Do not include qualified rollover contributions in figuring
your deduction. Instead, see the instructions for lines 11a and 11b
that begin on page 24.
8. Do not include trustees’ fees that were billed separately and
paid by you for your IRA. You may be able to deduct those fees as
an itemized deduction. But you must use Form 1040 to do so.
9. Do not include any repayments of qualified reservist distributions. You cannot deduct them. For information on how to report
these repayments, see Qualified reservist repayments in Pub. 590.
10. If the total of your IRA deduction on line 17 plus any nondeductible contribution to your traditional IRAs shown on Form 8606
is less than your total traditional IRA contributions for 2008, see
Pub. 590 for special rules.
11. You may be able to deduct up to an additional $3,000 if all the
following conditions are met.
a. You must have been a participant in a 401(k) plan under
which the employer matched at least 50% of your contributions to
the plan with stock of the company.
b. You must have been a participant in the 401(k) plan 6 months
before the employer filed for bankruptcy.
c. The employer (or a controlling corporation) must have been a
debtor in a bankruptcy case in an earlier year.
d. The employer (or any other person) must have been subject to
indictment or conviction based on business transactions related to
the bankruptcy.
If this applies to you, do not use the worksheet that begins on
page 29. Instead, use the worksheet in Pub. 590.
By April 1 of the year after the year in which you reach
age 701⁄2, you must start taking minimum required distributions from your traditional IRA. If you do not, you
may have to pay a 50% additional tax on the amount that
should have been distributed. For details, including how to figure
the minimum required distribution, see Pub. 590.
TIP
You must use Form 1040 if you owe tax on any excess contributions made to an IRA or any excess accumulations in an IRA. For
details, see Pub. 590.
Were you covered by a retirement plan? If you were covered by a
retirement plan (401(k), SIMPLE, etc.) at work, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you cannot deduct them. In any case, the
income earned on your IRA contributions is not taxed until it is paid
to you. The “Retirement plan” box in box 13 of your Form W-2
should be checked if you were covered by a plan at work even if
you were not vested in the plan.
If you were covered by a retirement plan and you file Form
8815, see Pub. 590 to figure the amount, if any, of your IRA
deduction.
Married persons filing separately. If you were not covered by a
retirement plan but your spouse was, you are considered covered by
a plan unless you lived apart from your spouse for all of 2008.
You may be able to take the retirement savings contributions credit. See the instructions for line 32 on page
37.
TIP
Line 18
Student Loan Interest Deduction
You can take this deduction only if all of the following apply.
• You paid interest in 2008 on a qualified student loan (defined
later).
• Your filing status is any status except married filing separately.
• Your modified adjusted gross income (AGI) is less than:
$70,000 if single, head of household, or qualifying widow(er);
$145,000 if married filing jointly. Use lines 2 through 4 of the
worksheet below to figure your modified AGI.
• You, or your spouse if filing jointly, are not claimed as a
dependent on someone’s (such as your parent’s) 2008 tax return.
Use the worksheet below to figure your student loan interest
deduction.
Qualified student loan. A qualified student loan is any loan you
took out to pay the qualified higher education expenses for any of
the following individuals.
Student Loan Interest Deduction Worksheet—Line 18
Before you begin:
1.
2.
3.
4.
5.
⻫
Keep for Your Records
See the instructions for line 18 above.
Enter the total interest you paid in 2008 on qualified student loans (see above). Do not enter more
than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from Form 1040A, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Enter the total of the amounts from Form 1040A, lines 16 and 17 . . . . . . . . . . . . . 3.
Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
Enter the amount shown below for your filing status.
• Single, head of household, or qualifying widow(er) —$55,000
. . . . . . . . . . . 5.
• Married filing jointly —$115,000
Is the amount on line 4 more than the amount on line 5?
No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
Yes. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to
at least three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Form
1040A, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
}
6.
7.
8.
9.
- 31 -
7.
8.
.
9.
Need more information or forms? See page 77.
Page 32 of 84 of Instructions 1040A
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Form 1040A — Lines 18 Through 26
1. Yourself or your spouse.
2. Any person who was your dependent when the loan was taken
out.
3. Any person you could have claimed as a dependent for the
year the loan was taken out except that:
a. The person filed a joint return,
b. The person had gross income that was equal to or more than
the exemption amount for that year ($3,500 for 2008), or
c. You, or your spouse if filing jointly, could be claimed as a
dependent on someone else’s return.
The person for whom the expenses were paid must have been an
eligible student (defined below). However, a loan is not a qualified
student loan if (a) any of the proceeds were used for other purposes,
or (b) the loan was from either a related person or a person who
borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related
person, see Pub. 970.
Qualified higher education expenses. Qualified higher education
expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be
for education in a degree, certificate, or similar program at an
eligible educational institution. An eligible educational institution
includes most colleges, universities, and certain vocational schools.
You must reduce the expenses by the following benefits.
• Employer-provided educational assistance benefits that are
not included in box 1 of Form(s) W-2.
• Excludable U.S. series EE and I savings bond interest from
Form 8815.
• Any nontaxable distribution of qualified tuition program earnings.
• Any nontaxable distribution of Coverdell education savings
account earnings.
• Any scholarship, educational assistance allowance, or other
payment (but not gifts, inheritances, etc.) excluded from income.
For more details on these expenses, see Pub. 970.
check the appropriate boxes for your spouse. Be sure to enter the
total number of boxes checked in the box provided on line 23a.
Blindness. If you were partially blind as of December 31, 2008,
you must get a statement certified by your eye doctor or registered
optometrist that:
• You cannot see better than 20/200 in your better eye with
glasses or contact lenses, or
• Your field of vision is 20 degrees or less.
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.
Line 23b
If you are married filing a separate return and your spouse itemizes
deductions on Form 1040, check the box on line 23b. You cannot
take the standard deduction even if you were born before January 2,
1944, were blind, or paid real estate taxes. Enter -0- on line 24 and
go to line 25.
TIP
In most cases, your federal income tax will be less if you
take any itemized deductions that you may have, such as
state and local income taxes, but you must use Form
1040 to do so.
Line 23c
Your standard deduction is increased by the state and local real
estate taxes you paid, up to $500 ($1,000 if married filing jointly).
The real estate taxes must be taxes that would have been deductible
on Schedule A (Form 1040) if you had itemized your deductions.
Taxes deductible in arriving at adjusted gross income (such as taxes
on business real estate) and taxes on foreign real estate cannot be
used to increase your standard deduction.
Standard deduction amount. Check the box on line 23c if the
amount of your standard deduction includes real estate taxes. Then
see the instructions for line 24, next.
Eligible student. An eligible student is a person who:
• Was enrolled in a degree, certificate, or other program (including a program of study abroad that was approved for credit by the
institution at which the student was enrolled) leading to a recognized educational credential at an eligible educational institution,
and
• Carried at least half the normal full-time workload for the
course of study he or she was pursuing.
Line 24
Standard Deduction
Tuition and Fees Deduction
Most people can find their standard deduction by looking at the
amounts listed under “All others” to the left of Form 1040A, line
24. But use the worksheet on page 33 to figure your standard
deduction if:
• You, or your spouse if filing jointly, can be claimed as a
dependent on someone’s 2008 return,
• You checked any box on line 23a, or
• You paid state or local real estate taxes in 2008.
If you paid qualified tuition and fees for yourself, your spouse, or
your dependent(s), you may be able to take this deduction. See
Form 8917.
Also, if you checked the box on line 23b, your standard deduction is
zero, even if you were born before January 2, 1944, were blind, or
paid real estate taxes.
Line 19
TIP
You may be able to take a credit for your educational
expenses instead of a deduction. See the instructions for
line 31 on page 37 for details.
Line 26
Exemptions
Taxpayers housing Midwestern displaced individuals. You may be
Tax, Credits, and Payments
Line 23a
If you were born before January 2, 1944, or were blind at the end of
2008, check the appropriate boxes on line 23a. If you were married
and checked the box on Form 1040A, line 6b, and your spouse was
born before January 2, 1944, or was blind at the end of 2008, also
Need more information or forms? See page 77.
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.
• The person displaced lived in your main home for at least 60
consecutive days in 2008.
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Form 1040A — Lines 24 Through 28
• You did not receive any rent or other amount from any source
for providing the housing.
• The main home of the person displaced was in a Midwestern
disaster area on the date the storms, tornadoes, or flooding occurred.
• The person displaced was not your spouse or dependent.
Tax from recapture of education credits. You may owe this tax if
(a) you claimed an education credit in an earlier year, and (b) either
tax-free educational assistance or a refund of qualified expenses
was received in 2008 for the student. See Form 8863 for more
details. If you owe this tax, enter the amount and “ECR” to the left
of the entry space for line 28.
Alternative minimum tax. If both 1 and 2 next apply to you, use the
worksheet on page 35 to see if you owe this tax and, if you do, the
amount to include on line 28.
For details, see Form 8914.
Adjusted gross income (line 22) over $119,975. Use the Deduction
for Exemptions Worksheet on page 34 to figure your deduction for
exemptions unless you are filing Form 8914.
Line 28
Tax
1. The amount on Form 1040A, line 26, is: $21,000 or more if
single; $24,500 or more if married filing jointly or qualifying
widow(er); $14,000 or more if head of household; $10,500 or more
if married filing separately.
2. The amount on Form 1040A, line 22, is more than: $46,200 if
single or head of household; $69,950 if married filing jointly or
qualifying widow(er); $34,975 if married filing separately.
If filing for a child who must use Form 8615 to figure
the tax (see below), and the amount on Form 1040A,
line 22, is more than the total of $6,400 plus the amount
CAUTION
on Form 1040A, line 7, do not file this form. Instead,
file Form 1040 for the child. Use Form 6251 to see if the child owes
this tax.
Form 8615
Form 8615 generally must be used to figure the tax for any child
who had more than $1,800 of investment income, such as taxable
interest, ordinary dividends, or capital gain distributions, and who
either:
!
Do you want the IRS to figure your tax for you?
Yes. 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.
No. Use the Tax Table on pages 59 –70 to figure your tax
unless you are required to use Form 8615 (discussed later on
this page) or the Qualified Dividends and Capital Gain Tax
Worksheet (see page 36). Also include in the total on line 28
any of the following taxes.
Standard Deduction Worksheet—Line 24
!
CAUTION
1.
2.
3.
Keep for Your Records
Do not complete this worksheet if you checked the box on line 23b; your standard deduction is zero.
Enter the amount shown below for your filing status.
• Single or married filing separately —$5,450
• Married filing jointly or Qualifying widow(er) —$10,900
• Head of household —$8,000
}
Can you (or your spouse if filing jointly) be claimed as a
dependent?
No. Skip line 3; enter the amount from line 1 on line 4.
Yes. Go to line 3.
Is your earned income* more than $600?
Yes. Add $300 to your earned income. Enter the total
. ....................
No. Enter $900
Enter the smaller of line 1 or line 3. If born after January 1, 1944, and not blind, enter this
amount on line 6. Otherwise, go to line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If born before January 2, 1944, or blind, multiply the number on Form 1040A, line 23a, by
$1,050 ($1,350 if single or head of household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 4 and 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Did you pay state or local real estate taxes in 2008?
No. STOP
Enter the amount from line 6 on Form 1040A, line 24.
}
4.
5.
6.
7.
8.
9.
10.
.....................
1.
3.
4.
5.
6.
Yes. Enter the state and local real estate taxes you paid that would be deductible on Schedule
A (Form 1040), line 6, if you were itemizing deductions. See the instructions for
Schedule A (Form 1040), line 6. Do not include foreign real estate taxes. . . . . . . . . . . . 7.
Enter $500 ($1,000 if married filing jointly) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
Enter the smaller of line 7 or line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
Add line 6 and line 9. Enter the total here and on Form 1040A, line 24. If line 9 above is more
than zero, be sure to check the box on line 23c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
* Earned income includes wages, salaries, and tips. It also includes any amount received as a scholarship that you must include in your
income. Generally, your earned income is the amount you reported on Form 1040A, line 7.
- 33 -
Need more information or forms? See page 77.
Page 34 of 84 of Instructions 1040A
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Form 1040A — Lines 26 Through 30
1. Was under age 18 at the end of 2008,
2. Was age 18 at the end of 2008 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 2008 and did not have earned income that was more than half
of the child’s support.
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:
But if the child files a joint return for 2008 or if neither of the child’s
parents was alive at the end of 2008, do not use Form 8615 to figure
the child’s tax.
a. The person filed a joint return,
b. The person had $3,500 or more of gross income, or
c. You, or your spouse if filing jointly, could be claimed as a
dependent on someone else’s 2008 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 21.
A child born on January 1, 1991, is considered to be age 18 at the
end of 2008; a child born on January 1, 1990, is considered to be
age 19 at the end of 2008; a child born on January 1, 1985, is
considered to be age 24 at the end of 2008.
Qualified Dividends and Capital Gain Tax Worksheet
If you received qualified dividends or capital gain distributions, use
the worksheet on page 36 to figure your tax.
For details, use TeleTax topic 602 (see page 74) or see the
Instructions for Schedule 2 (Form 1040A).
Line 30
Line 29
Credit for the Elderly or the Disabled
Credit for Child and Dependent Care Expenses
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.
You may be able to take this credit if by the end of 2008 (a) you
were age 65 or older, or (b) you retired on permanent and total
disability and you had taxable disability income. But you cannot
take the credit if:
1. The amount on Form 1040A, line 22, is $17,500 or more
($20,000 or more if married filing jointly and only one spouse is
eligible for the credit; $25,000 or more if married filing jointly and
Deduction for Exemptions Worksheet—Line 26
1.
Keep for Your Records
Is the amount on Form 1040A, line 22, more than the amount shown on line 4 below for your filing status?
Multiply $3,500 by the total number of exemptions claimed on Form 1040A, line 6d, and enter the
result on Form 1040A, line 26.
No.
STOP
Yes.
Continue
䊲
2.
Multiply $3,500 by the total number of exemptions claimed on Form 1040A, line 6d . . . . . . . . . . . . . . . . . .
3.
Enter the amount from Form 1040A, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4.
Enter the amount shown below for your filing status.
• Single — $159,950
• Married filing jointly or qualifying widow(er) — $239,950
• Married filing separately — $119,975
• Head of household — $199,950
5.
6.
}
.......
2.
4.
Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
Is line 5 more than $122,500 ($61,250 if married filing separately)?
Yes. Multiply $2,333 by the total number of exemptions claimed on Form 1040A, line
6d. Enter the result here and on Form 1040A, line 26. Do not complete the rest of
this worksheet.
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 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 1040A, line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Need more information or forms? See page 77.
- 34 -
.
Page 35 of 84 of Instructions 1040A
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040A — Line 28
Alternative Minimum Tax Worksheet—Line 28
Before you begin:
⻫
Keep for Your Records
Figure the tax you would enter on Form 1040A, line 28, if you do not owe this tax.
1.
2.
3.
4.
Enter the amount from Form 1040A, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
Enter the amount from Form 8914, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
Enter the amount shown below for your filing status.
• Single or head of household — $46,200
• Married filing jointly or qualifying widow(er) — $69,950
..........
4.
• Married filing separately — $34,975
.
5. Subtract line 4 from line 3. If zero or less, stop here; you do not owe this tax . . . .
5.
6. Enter the amount shown below for your filing status.
• Single or head of household — $112,500
• Married filing jointly or qualifying
....
6.
widow(er) — $150,000
• Married filing separately — $75,000
7. Subtract line 6 from line 3. If zero or less, enter -0- here and
on line 8, and go to line 9. . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Multiply line 7 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9. Add lines 5 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10. If line 9 is $175,000 or less ($87,500 or less if married filing
separately), multiply line 9 by 26% (.26). Otherwise,
multiply line 9 by 28% (.28) and subtract $3,500 ($1,750 if
married filing separately) from the result . . . . . . . . . . . . . . .
10.
11. Did you use the Qualified Dividends and Capital Gain
Tax Worksheet on page 36 to figure the tax on the amount
on Form 1040A, line 27?
No.
Skip lines 11 through 21; enter the amount from
line 10 on line 22 and go to line 23.
Yes. Enter the amount from line 4 of that worksheet . .
11.
12. Enter the smaller of line 9 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Subtract line 12 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. If line 13 is $175,000 or less ($87,500 or less if married filing separately), multiply line 13 by 26% (.26).
Otherwise, multiply line 13 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from
the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15. Enter:
• $65,100 if married filing jointly or qualifying widow(er),
• $32,550 if single or married filing separately, or
• $43,650 if head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Enter the amount from line 5 of the Qualified Dividends and Capital Gain Tax
Worksheet on page 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Subtract line 16 from line 15. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 17.
18. Enter the smaller of line 12 or line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
19. Subtract line 18 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. Multiply line 19 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21. Add lines 14 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22. Enter the smaller of line 10 or line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23. Enter the amount you would enter on Form 1040A, line 28, if you do not owe this tax . . . . . . . . . . . . . .
24. Alternative minimum tax. Is the amount on line 22 more than the amount on line 23?
No.
You do not owe this tax.
Yes. Subtract line 23 from line 22. Also include this amount in the total on Form 1040A, line 28.
Enter “AMT” and show the amount in the space to the left of line 28 . . . . . . . . . . . . . . . . . . .
}
}
- 35 -
14.
20.
21.
22.
23.
24.
Need more information or forms? See page 77.
Page 36 of 84 of Instructions 1040A
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Form 1040A — Lines 28 Through 30
Qualified Dividends and Capital Gain Tax Worksheet—Line 28
Before you begin:
⻫
Be sure you do not have to file Form 1040 (see the instructions for Form 1040A,
line 10, on page 24).
1.
2.
3.
4.
5.
6.
Enter the amount from Form 1040A, line 27 . . . . . . . . . . . . . . . . . .
Enter the amount from Form 1040A, line 9b . . . . . . . . . . .
2.
Enter the amount from Form 1040A, line 10 . . . . . . . . . . .
3.
Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . .
Enter the smaller of:
• The amount on line 1, or
• $32,550 if single or married filing separately,
$65,100 if married filing jointly or qualifying widow(er), or
$43,650 if head of household.
7. Is the amount on line 5 equal to or more than the amount on line 6?
8.
9.
10.
11.
12.
13.
14.
15.
16.
Keep for Your Records
}
.........
1.
.........
.........
4.
5.
.........
6.
Yes. Skip lines 7 and 8; go to line 9 and check the ‘‘No’’ box.
No. Enter the amount from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
Are the amounts on lines 4 and 8 the same?
Yes. Skip lines 9 through 12; go to line 13.
No. Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
Enter the amount from line 8 (if line 8 is blank, enter -0-) . . . . . . . . . . . . . . . . . 10.
Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
Multiply line 11 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Figure the tax on the amount on line 5. Use the Tax Table on pages 59 –70. Enter the tax here . . . .
Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Figure the tax on the amount on line 1. Use the Tax Table on pages 59 –70. Enter the tax here . . . .
Tax on all taxable income. Enter the smaller of line 14 or line 15 here and on Form 1040A,
line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
both spouses are eligible; $12,500 or more if married filing separately), or
2. You received one or more of the following benefits totaling
$5,000 or more ($7,500 or more if married filing jointly and both
spouses are eligible for the credit; $3,750 or more if married filing
separately and you lived apart from your spouse all year).
a. Nontaxable part of social security benefits.
b. Nontaxable part of tier 1 railroad retirement benefits treated as
social security.
c. Nontaxable veterans’ pensions (excluding military disability
pensions).
d. Any other nontaxable pensions, annuities, or disability income excluded from income under any provision of law other than
the Internal Revenue Code.
Need more information or forms? See page 77.
12.
13.
14.
15.
16.
For this purpose, do not include amounts treated as a return of your
cost of a pension or annuity. Also, do not include a disability
annuity payable under section 808 of the Foreign Service Act of
1980 or any pension, annuity, or similar allowance for personal
injuries or sickness resulting from active service in the armed forces
of any country, the National Oceanic and Atmospheric Administration, or the Public Health Service.
See Schedule 3 and its instructions for details.
Credit figured by the IRS. If you can take this credit and you want
us to figure it for you, see the Instructions for Schedule 3.
- 36 -
Page 37 of 84 of Instructions 1040A
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Form 1040A — Lines 31 Through 33
Line 31
Education Credits
If you (or your dependent) paid qualified expenses in 2008 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 apply.
• You, or your spouse if filing jointly, are claimed as a dependent on someone’s (such as your parent’s) 2008 tax return.
• Your filing status is married filing separately.
• The amount on Form 1040A, line 22, is $58,000 or more
($116,000 or more if married filing jointly).
• You are taking a deduction for tuition and fees on Form
1040A, line 19, for the same student.
• You, or your spouse, were a nonresident alien for any part of
2008 unless your filing status is married filing jointly.
Line 32
Retirement Savings Contributions Credit (Saver’s
Credit)
You may be able to take this credit if you, or your spouse if filing
jointly, made (a) 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 1040A, line 22, is more than $26,500
($39,750 if head of household; $53,000 if married filing jointly).
2. The person(s) who made the qualified contribution or elective
deferral (a) was born after January 1, 1991, (b) is claimed as a
dependent on someone else’s 2008 tax return, or (c) was a student
(defined next).
You were a student if during any part of 5 calendar months of
2008 you:
• Were enrolled as a full-time student at a school, or
• Took a full-time, on-farm training course given by a school or
a state, county, or local government agency.
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 74) or see
Form 8880.
Line 33—Child Tax Credit
Three Steps To Take the Child Tax Credit!
Step 1.
Step 2.
Step 3.
Make sure you have a qualifying child for the child
tax credit (see the instructions for line 6c).
Make sure that for each qualifying child you either
checked the box on Form 1040A, line 6c, column
(4), or completed Form 8901 (if the child is not
your dependent).
Answer the following question to see if you can use
the worksheet on page 38 to figure your credit or if
you must use Pub. 972, Child Tax Credit. If you
need Pub. 972, see page 77.
Questions
Who Must Use Pub. 972
Pub.
972
1. Is the amount on Form 1040A, line 22, more than the
amount shown below for your filing status?
• Married filing jointly – $110,000
• Single, head of household, or qualifying widow(er) –
$75,000
• Married filing separately – $55,000
Yes.
STOP
You must use
Pub. 972 to figure
your child tax credit.
- 37 -
No. Use the worksheet on
page 38 to figure your
child tax credit.
Need more information or forms? See page 77.
Page 38 of 84 of Instructions 1040A
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Form 1040A — Line 33
Child Tax Credit Worksheet—Line 33
Keep for Your Records
● To be a qualifying child for the child tax credit, the child must be under age 17 at the
end of 2008 and meet the other requirements listed on page 20.
CAUTION
● Do not use this worksheet if you answered “Yes” to question 1 on page 37. Instead, use
Pub. 972.
⫻ $1,000. Enter the result.
1.
Number of qualifying children:
2.
Enter the amount from Form 1040A, line 28.
3.
Add the amounts from Form 1040A:
1
2
Line 29
4.
Line 30
+
Line 31
+
Line 32
+
Enter the total.
3
Are the amounts on lines 2 and 3 the same?
Yes. STOP
You cannot take this credit because there is no tax
to reduce. However, you may be able to take the
additional child tax credit. See the TIP below.
No. Subtract line 3 from line 2.
5.
4
Is the amount on line 1 more than the amount on line 4?
Yes. Enter the amount from line 4.
Also, you may be able to take the
additional child tax credit. See the
TIP below.
No. Enter the amount from line 1.
TIP
其
This is your child tax
credit.
You may be able to take the additional child tax credit
on Form 1040A, line 41, if you answered “Yes” on line 4
or line 5 above.
● First, complete your Form 1040A through line 40a.
● Then, use Form 8812 to figure any additional child tax
credit.
Need more information or forms? See page 77.
- 38 -
5
Enter this amount on
Form 1040A, line 33.
1040
A
䊴
Page 39 of 84 of Instructions 1040A
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040A — Lines 38 and 39
Line 38
Line 39
Federal Income Tax Withheld
2008 Estimated Tax Payments
Add the amounts shown as federal income tax withheld on your
Forms W-2 and 1099-R. Enter the total on line 38. The amount of
federal income tax withheld should be shown in box 2 of Form
W-2, and in box 4 of Form 1099-R. Attach Form(s) 1099-R to the
front of your return if federal income tax was withheld.
If you received a 2008 Form 1099 showing federal income tax
withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, or social security benefits, include the
amount withheld in the total on line 38. This should be shown in
Form 1099, box 4, or Form SSA-1099, box 6. If federal income tax
was withheld from your Alaska Permanent Fund dividends, include
the tax withheld in the total on line 38.
Enter any estimated federal income tax payments you made for
2008. Include any overpayment from your 2007 return that you
applied to your 2008 estimated tax.
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 2008. 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 2008 or in 2009 before
filing a 2008 return. Also, see Pub. 505 if either of the following
apply.
• You got divorced in 2008 and you made joint estimated tax
payments with your former spouse.
• You changed your name and you made estimated tax payments using your former name.
- 39 -
Need more information or forms? See page 77.
Page 40 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040A — Lines 40a and 40b
Lines 40a and 40b—Earned Income
Credit (EIC)
2. Do you, and your spouse if filing a joint return, have a
social security number that allows you to work or is valid
for EIC purposes (see page 43)?
Yes. Continue
What is the EIC?
The EIC is a credit for certain people who work. The credit may
give you a refund even if you do not owe any tax.
You may be able to elect to use your 2007 earned
income to figure your EIC if (a) your 2007 earned
income is more than your 2008 earned income, and (b)
your main home was in a Midwestern disaster area.
Also, special rules may apply for people who had to relocate
because of the storms, tornadoes, or flooding in a Midwestern
disaster area. For details, see Pub. 4492-B.
No.
䊲
STOP
You cannot take the credit.
Enter “No” to the left of
the entry space for line
40a.
TIP
3. Is your filing status married filing separately?
Yes.
No. Continue
STOP
䊲
You cannot take the
credit.
To Take the EIC:
• Follow the steps below.
• Complete the worksheet on page 44 or let the IRS figure the
credit for you.
• If you have a qualifying child, complete and attach Schedule
EIC.
For help in determining if you are eligible for the EIC, go to
www.irs.gov/eitc and click on “EITC Assistant.” This service is
available in English and Spanish.
If you take the EIC even though you are not eligible and
it is determined that your error is due to reckless or
intentional disregard of the EIC rules, you will not be
CAUTION
allowed to take the credit for 2 years even if you are
otherwise eligible to do so. If you fraudulently take the EIC, you
will not be allowed to take the credit for 10 years. See Form 8862,
who must file, on page 42. You may also have to pay penalties.
!
4. Were you or your spouse a nonresident alien for any part of
2008?
Yes. See Nonresident
aliens on page 43.
Step 2
No. Go to Step 2.
Investment Income
1. Add the amounts from
Form 1040A:
Line
Line
Line
Line
8a
8b +
9a +
10 +
Investment Income =
Step 1
All Filers
1. If, in 2008:
• 2 children lived with you, is the amount on Form 1040A,
line 22, less than $38,646 ($41,646 if married filing
jointly)?
• 1 child lived with you, is the amount on Form 1040A, line
22, less than $33,995 ($36,995 if married filing jointly)?
• No children lived with you, is the amount on Form
1040A, line 22, less than $12,880 ($15,880 if married
filing jointly)?
Yes. Go to
question 2.
No.
2. Is your investment income more than $2,950?
STOP
You cannot take the credit.
Need more information or forms? See page 77.
- 40 -
Yes.
STOP
You cannot take the
credit.
No. Go to Step 3.
Page 41 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040A — Lines 40a and 40b
Continued from page 40
Step 3
2. Could you, or your spouse if filing a joint return, be a
qualifying child of another person in 2008?
Qualifying Child
Yes.
STOP
You cannot take the
credit. Enter “No” to
the left of the entry
space for line 40a.
A qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
example, your grandchild, niece, or nephew)
Step 4
AND
No. Skip Step 4; go to
Step 5 on page 42.
Filers Without a Qualifying Child
1. Is the amount on Form 1040A, line 22, less than $12,880
($15,880 if married filing jointly)?
Yes. Continue
No.
䊲
was ...
Under age 19 at the end of 2008
STOP
You cannot take the credit.
2. Could you, or your spouse if filing a joint return, be a
qualifying child of another person in 2008?
or
Yes.
Under age 24 at the end of 2008 and a student (see page 43)
No. Continue
STOP
䊲
You cannot take the
credit. Enter “No” to
the left of the entry
space for line 40a.
or
Any age and permanently and totally disabled (see page 43)
AND
3. Can you, or your spouse if filing a joint return, be claimed
as a dependent on someone else’s 2008 tax return?
Yes.
who...
No. Continue
STOP
䊲
You cannot take the
credit.
Lived with you in the United States for more than half
of 2008.
If the child did not live with you for the
required time, see Exception to time lived with you on
page 42.
4. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2008?
Yes. Continue
No.
䊲
!
If the child meets the conditions to be a qualifying
child of any other person (other than your spouse if filing a
joint return) for 2008, or the child was married, see page 43.
STOP
You cannot take the credit.
CAUTION
5. Was your home, and your spouse’s if filing a joint return, in
the United States for more than half of 2008? Members of
the military stationed outside the United States, see page 43
before you answer.
Yes. Go to Step 5
on page 42.
1. Do you have at least one child who meets the conditions to
be your qualifying child?
Yes. The child must
have a valid social security number as defined on page 43
unless the child was
born and died in 2008.
Go to question 2.
No. Skip question 2; go to
Step 4.
- 41 -
No.
STOP
You cannot take the credit.
Enter “No” to the left of
the entry space for line
40a.
Need more information or forms? See page 77.
Page 42 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040A — Lines 40a and 40b
Continued from page 41
Step 5
2. If you have:
• 2 or more qualifying children, is your earned income less
than $38,646 ($41,646 if married filing jointly)?
• 1 qualifying child, is your earned income less than
$33,995 ($36,995 if married filing jointly)?
• No qualifying children, is your earned income less than
$12,880 ($15,880 if married filing jointly)?
Earned Income
1. Figure earned income*:
Form 1040A, line 7
Subtract, if included on line 7, any:
• Taxable scholarship or fellowship grant
not reported on a Form W-2.
• Amount received for work performed
while an inmate in a penal institution
(enter “PRI” and the amount subtracted
to the left of the entry space for Form
1040A, line 7).
• Amount received as a pension or
annuity from a nonqualified deferred
compensation plan or a
nongovernmental section 457 plan (enter
“DFC” and the amount subtracted to the
left of the entry space for Form 1040A,
line 7). This amount may be shown in
Form W-2, box 11. If you received such
an amount but box 11 is blank, contact
your employer for the amount received
as a pension or annuity.
Add all of your nontaxable combat pay
if you elect to include it in earned
income. Also enter this amount on Form
1040A, line 40b. See Combat pay,
nontaxable on this page.
}
Yes. Go to Step 6.
No.
STOP
You cannot take the credit.
Step 6
How To Figure the Credit
1. Do you want the IRS to figure the credit for you?
–
Yes. See Credit
figured by the IRS
below.
No. Go to the worksheet
on page 44.
Definitions and Special Rules
(listed in alphabetical order)
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with you
for legal adoption.
Combat pay, nontaxable. If you were a member of the U.S. Armed
+
!
Electing to include nontaxable
combat pay may increase or decrease
your EIC. Figure the credit with and
without your nontaxable combat pay
before making the election.
CAUTION
Forces who served in a combat zone, certain pay is excluded from
your income. See Combat Zone Exclusion in Pub. 3. You can elect
to include this pay in your earned income when figuring the EIC.
The amount of your nontaxable combat pay should be shown in box
12 of Form(s) W-2 with code Q. If you are filing a joint return and
both you and your spouse received nontaxable combat pay, you can
each make your own election.
Credit figured by the IRS. To have the IRS figure your EIC:
1. Enter “EIC” to the left of the entry space for Form 1040A,
line 40a.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income on Form 1040A, line 40b. See
Combat pay, nontaxable above.
3. If you have a qualifying child, complete and attach Schedule
EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file later.
Earned Income =
*You may be able to elect to use your 2007 earned income
instead of your 2008 earned income to figure your 2008 EIC if
(a) your 2007 earned income is more than your 2008 earned
income, and (b) your main home was in a Midwestern disaster
area. For details, see Pub. 4492-B.
!
Electing to use your 2007 earned income may increase or
decrease your EIC. Figure the credit using your 2008 earned
income. Then figure the credit using your 2007 earned income.
Compare the total of your EIC and additional child tax credit, if
any, using the earned income for both 2007 and 2008 before
making the election. If you elect to use your 2007 earned
income, enter “PYEI” and the amount of your 2007 earned
income to the left of the entry space for line 40a.
CAUTION
Need more information or forms? See page 77.
Exception to time lived with you. Temporary absences by you or
the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child
on page 22 or Members of the military on page 43. A child is
considered to have lived with you for all of 2008 if the child was
born or died in 2008 and your home was this child’s home for the
entire time he or she was alive in 2008.
Form 8862, who must file. You must file Form 8862 if your EIC for
a year after 1996 was reduced or disallowed for any reason other
than a math or clerical error. But do not file Form 8862 if either of
the following applies.
• You filed Form 8862 for another year, the EIC was allowed for
that year, and your EIC has not been reduced or disallowed
again for any reason other than a math or clerical error.
- 42 -
Page 43 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040A — Lines 40a and 40b
• You are taking the EIC without a qualifying child and the only
reason your EIC was reduced or disallowed in the other year
was because it was determined that a child listed on Schedule
EIC was not your qualifying child.
Also, do not file Form 8862 or take the credit for the:
• 2 years after the most recent tax year for which there was a
final determination that your EIC claim was due to reckless or
intentional disregard of the EIC rules, or
• 10 years after the most recent tax year for which there was a
final determination that your EIC claim was due to fraud.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other order
of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.
Married child. A child who was married at the end of 2008 is a
qualifying child only if (a) you can claim him or her as your
dependent on Form 1040A, line 6c, or (b) you could have claimed
him or her as your dependent except for the special rule under
Children of divorced or separated parents that begins on page 21.
Members of the military. If you were on extended active duty
outside the United States, your home is considered to be in the
United States during that duty period. Extended active duty is
military duty ordered for an indefinite period or for a period of more
than 90 days. Once you begin serving extended active duty, you are
considered to be on extended active duty even if you do not serve
more than 90 days.
Nonresident aliens. If your filing status is married filing jointly, go
to Step 2 on page 40. Otherwise, stop; you cannot take the EIC.
Enter “No” to the left of the entry space for line 40a.
Permanently and totally disabled. A person is permanently and
totally disabled if, at any time in 2008, the person cannot engage in
any substantial gainful activity because of a physical or mental
condition and a doctor has determined that this condition (a) has
lasted or can be expected to last continuously for at least a year, or
(b) can be expected to lead to death.
Qualifying child of more than one person. If the child is the quali-
fying child of more than one person, only one person can claim the
child as a qualifying child for all of the following tax benefits,
unless the special rule for Children of divorced or separated parents
that begins on page 21 applies.
1.
2.
3.
4.
5.
6.
Dependency exemption (line 6c).
Child tax credits (lines 33 and 41).
Head of household filing status (line 4).
Credit for child and dependent care expenses (line 29).
Exclusion for dependent care benefits (Schedule 2, Part III).
Earned income credit (lines 40a and 40b).
other person claim the child as a qualifying child, the IRS will apply
the following rules.
• If only one of the persons is the child’s parent, the child will be
treated as the qualifying child of the parent.
• If two of the persons are the child’s parents, the child will be
treated as the qualifying child of the parent with whom the
child lived for the longer period of time during 2008. If the
child lived with each parent for the same amount of time, the
child will be treated as the qualifying child of the parent who
had the higher adjusted gross income (AGI) for 2008.
• If none of the persons is the child’s parent, the child will be
treated as the qualifying child of the person who had the
highest AGI for 2008.
Example. Your daughter meets the conditions to be a qualifying
child for both you and your mother. If you and your mother both
claim tax benefits based on the child, the rules above apply. Under
these rules, you are entitled to treat your daughter as a qualifying
child for all of the six tax benefits listed earlier for which you
otherwise qualify. Your mother would not be entitled to take any of
the six tax benefits listed earlier unless she has a different qualifying child.
If you will not be taking the EIC with a qualifying child, enter
“No” to the left of the entry space for line 40a. Otherwise, go to
Step 3, question 1, on page 41.
Social security number (SSN). For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid
for Employment” is printed on the social security card and the
number was issued solely to apply for or receive a federally funded
benefit.
To find out how to get an SSN, see page 17. If you will not have
an SSN by the date your return is due, see What If You Cannot File
on Time? on page 7.
Student. A student is a child who during any part of 5 calendar
months of 2008 was enrolled as a full-time student at a school, or
took a full-time, on-farm training course given by a school or a
state, county, or local government agency. 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.
Welfare benefits, effect of credit on. Any refund you receive as a
result of taking the EIC will not be used to determine if you are
eligible for the following programs or how much you can receive
from them. But if the refund you receive because of the EIC is not
spent within a certain period of time, it can count as an asset (or
resource) and affect your eligibility.
• Temporary Assistance for Needy Families (TANF).
• Medicaid and supplemental security income (SSI).
• Food stamps and low-income housing.
No other person can take any of the six tax benefits listed above
unless he or she has a different qualifying child. If you and any
- 43 -
Need more information or forms? See page 77.
Page 44 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040A — Lines 40a and 40b
Earned Income Credit (EIC) Worksheet—Lines 40a and 40b
Part 1
Keep for Your Records
1.
Enter your earned income from Step 5 on
page 42.
2.
Look up the amount on line 1 in the EIC Table on pages 45–52 to
find the credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit here.
1
All Filers
2
STOP
If line 2 is zero,
You cannot take the credit.
Enter “No” to the left of the entry space for line 40a.
3.
Enter the amount from Form 1040A, line 22.
4.
Are the amounts on lines 3 and 1 the same?
3
Yes. Skip line 5; enter the amount from line 2 on line 6.
No. Go to line 5.
Part 2
5.
Filers Who
Answered
“No” on
Line 4
Part 3
If you have:
● No qualifying children, is the amount on line 3 less than $7,200
($10,200 if married filing jointly)?
● 1 or more qualifying children, is the amount on line 3 less than $15,750
($18,750 if married filing jointly)?
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No. Look up the amount on line 3 in the EIC Table on
pages 45–52 to find the credit. Be sure you use the correct
column for your filing status and the number of children you
have. Enter the credit here.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
6.
This is your earned income credit.
5
6
Enter this amount on
Form 1040A, line 40a.
Your Earned
Income Credit
Reminder—
⻫
If you have a qualifying child, complete and attach
Schedule EIC.
1040A 䊴
EIC
If your EIC for a year after 1996 was reduced or disallowed, see
page 42 to find out if you must file Form 8862 to take the credit
for 2008.
CAUTION
Need more information or forms? See page 77.
- 44 -
1040
A䊴
Page 45 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
1. To find your credit, read down
the “At least - But less than”
columns and find the line that
includes the amount you were told
to look up from your EIC
Worksheet.
And your filing status is—
2. Then, go to the column that
includes your filing status and the
number of qualifying children you
have. Enter the credit from that
column on your EIC Worksheet.
No
children
Example. If your filing status is
single, you have one qualifying
child, and the amount you are
looking up from your EIC
Worksheet is $2,455, you would
enter $842.
At least But less than
2,400
2,450
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Your credit is –
2,450
2,500
One
child
Two
children
Your credit is—
186
189
825
842
970
990
And your filing status is –
Married filing jointly and
you have –
Two
No
children children
Single, head of
household, or qualifying
widow(er) and you have—
If the amount you are
looking up from the
worksheet is—
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Your credit is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
Your credit is –
One
child
Two
children
Your credit is –
$1
50
100
150
200
$50
100
150
200
250
$2
6
10
13
17
$9
26
43
60
77
$10
30
50
70
90
$2
6
10
13
17
$9
26
43
60
77
$10
30
50
70
90
2,500
2,550
2,600
2,650
2,700
2,550
2,600
2,650
2,700
2,750
193
197
201
205
208
859
876
893
910
927
1,010
1,030
1,050
1,070
1,090
193
197
201
205
208
859
876
893
910
927
1,010
1,030
1,050
1,070
1,090
250
300
350
400
450
300
350
400
450
500
21
25
29
33
36
94
111
128
145
162
110
130
150
170
190
21
25
29
33
36
94
111
128
145
162
110
130
150
170
190
2,750
2,800
2,850
2,900
2,950
2,800
2,850
2,900
2,950
3,000
212
216
220
224
228
944
961
978
995
1,012
1,110
1,130
1,150
1,170
1,190
212
216
220
224
228
944
961
978
995
1,012
1,110
1,130
1,150
1,170
1,190
500
550
600
650
700
550
600
650
700
750
40
44
48
52
55
179
196
213
230
247
210
230
250
270
290
40
44
48
52
55
179
196
213
230
247
210
230
250
270
290
3,000
3,050
3,100
3,150
3,200
3,050
3,100
3,150
3,200
3,250
231
235
239
243
247
1,029
1,046
1,063
1,080
1,097
1,210
1,230
1,250
1,270
1,290
231
235
239
243
247
1,029
1,046
1,063
1,080
1,097
1,210
1,230
1,250
1,270
1,290
750
800
850
900
950
800
850
900
950
1,000
59
63
67
71
75
264
281
298
315
332
310
330
350
370
390
59
63
67
71
75
264
281
298
315
332
310
330
350
370
390
3,250
3,300
3,350
3,400
3,450
3,300
3,350
3,400
3,450
3,500
251
254
258
262
266
1,114
1,131
1,148
1,165
1,182
1,310
1,330
1,350
1,370
1,390
251
254
258
262
266
1,114
1,131
1,148
1,165
1,182
1,310
1,330
1,350
1,370
1,390
1,000
1,050
1,100
1,150
1,200
1,050
1,100
1,150
1,200
1,250
78
82
86
90
94
349
366
383
400
417
410
430
450
470
490
78
82
86
90
94
349
366
383
400
417
410
430
450
470
490
3,500
3,550
3,600
3,650
3,700
3,550
3,600
3,650
3,700
3,750
270
273
277
281
285
1,199
1,216
1,233
1,250
1,267
1,410
1,430
1,450
1,470
1,490
270
273
277
281
285
1,199
1,216
1,233
1,250
1,267
1,410
1,430
1,450
1,470
1,490
1,250
1,300
1,350
1,400
1,450
1,300
1,350
1,400
1,450
1,500
98
101
105
109
113
434
451
468
485
502
510
530
550
570
590
98
101
105
109
113
434
451
468
485
502
510
530
550
570
590
3,750
3,800
3,850
3,900
3,950
3,800
3,850
3,900
3,950
4,000
289
293
296
300
304
1,284
1,301
1,318
1,335
1,352
1,510
1,530
1,550
1,570
1,590
289
293
296
300
304
1,284
1,301
1,318
1,335
1,352
1,510
1,530
1,550
1,570
1,590
1,500
1,550
1,600
1,650
1,700
1,550
1,600
1,650
1,700
1,750
117
120
124
128
132
519
536
553
570
587
610
630
650
670
690
117
120
124
128
132
519
536
553
570
587
610
630
650
670
690
4,000
4,050
4,100
4,150
4,200
4,050
4,100
4,150
4,200
4,250
308
312
316
319
323
1,369
1,386
1,403
1,420
1,437
1,610
1,630
1,650
1,670
1,690
308
312
316
319
323
1,369
1,386
1,403
1,420
1,437
1,610
1,630
1,650
1,670
1,690
1,750
1,800
1,850
1,900
1,950
1,800
1,850
1,900
1,950
2,000
136
140
143
147
151
604
621
638
655
672
710
730
750
770
790
136
140
143
147
151
604
621
638
655
672
710
730
750
770
790
4,250
4,300
4,350
4,400
4,450
4,300
4,350
4,400
4,450
4,500
327
331
335
339
342
1,454
1,471
1,488
1,505
1,522
1,710
1,730
1,750
1,770
1,790
327
331
335
339
342
1,454
1,471
1,488
1,505
1,522
1,710
1,730
1,750
1,770
1,790
2,000
2,050
2,100
2,150
2,200
2,050
2,100
2,150
2,200
2,250
155
159
163
166
170
689
706
723
740
757
810
830
850
870
890
155
159
163
166
170
689
706
723
740
757
810
830
850
870
890
4,500
4,550
4,600
4,650
4,700
4,550
4,600
4,650
4,700
4,750
346
350
354
358
361
1,539
1,556
1,573
1,590
1,607
1,810
1,830
1,850
1,870
1,890
346
350
354
358
361
1,539
1,556
1,573
1,590
1,607
1,810
1,830
1,850
1,870
1,890
2,250
2,300
2,350
2,400
2,450
2,300
2,350
2,400
2,450
2,500
174
178
182
186
189
774
791
808
825
842
910
930
950
970
990
174
178
182
186
189
774
791
808
825
842
910
930
950
970
990
4,750
4,800
4,850
4,900
4,950
4,800
4,850
4,900
4,950
5,000
365
369
373
377
381
1,624
1,641
1,658
1,675
1,692
1,910
1,930
1,950
1,970
1,990
365
369
373
377
381
1,624
1,641
1,658
1,675
1,692
1,910
1,930
1,950
1,970
1,990
(Continued on page 46)
- 45 -
Need more information or forms? See page 77.
Page 46 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Two
No
children children
Your credit is –
And your filing status is –
Married filing jointly and
you have –
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Single, head of
household, or qualifying
widow(er) and you have –
No
children
Your credit is –
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
Your credit is –
One
child
Two
children
Your credit is –
5,000
5,050
5,100
5,150
5,200
5,050
5,100
5,150
5,200
5,250
384
388
392
396
400
1,709
1,726
1,743
1,760
1,777
2,010
2,030
2,050
2,070
2,090
384
388
392
396
400
1,709
1,726
1,743
1,760
1,777
2,010
2,030
2,050
2,070
2,090
8,000
8,050
8,100
8,150
8,200
8,050
8,100
8,150
8,200
8,250
371
368
364
360
356
2,729
2,746
2,763
2,780
2,797
3,210
3,230
3,250
3,270
3,290
438
438
438
438
438
2,729
2,746
2,763
2,780
2,797
3,210
3,230
3,250
3,270
3,290
5,250
5,300
5,350
5,400
5,450
5,300
5,350
5,400
5,450
5,500
404
407
411
415
419
1,794
1,811
1,828
1,845
1,862
2,110
2,130
2,150
2,170
2,190
404
407
411
415
419
1,794
1,811
1,828
1,845
1,862
2,110
2,130
2,150
2,170
2,190
8,250
8,300
8,350
8,400
8,450
8,300
8,350
8,400
8,450
8,500
352
348
345
341
337
2,814
2,831
2,848
2,865
2,882
3,310
3,330
3,350
3,370
3,390
438
438
438
438
438
2,814
2,831
2,848
2,865
2,882
3,310
3,330
3,350
3,370
3,390
5,500
5,550
5,600
5,650
5,700
5,550
5,600
5,650
5,700
5,750
423
426
430
434
438
1,879
1,896
1,913
1,930
1,947
2,210
2,230
2,250
2,270
2,290
423
426
430
434
438
1,879
1,896
1,913
1,930
1,947
2,210
2,230
2,250
2,270
2,290
8,500
8,550
8,600
8,650
8,700
8,550
8,600
8,650
8,700
8,750
333
329
326
322
318
2,899
2,917
2,917
2,917
2,917
3,410
3,430
3,450
3,470
3,490
438
438
438
438
438
2,899
2,917
2,917
2,917
2,917
3,410
3,430
3,450
3,470
3,490
5,750
5,800
5,850
5,900
5,950
5,800
5,850
5,900
5,950
6,000
438
438
438
438
438
1,964
1,981
1,998
2,015
2,032
2,310
2,330
2,350
2,370
2,390
438
438
438
438
438
1,964
1,981
1,998
2,015
2,032
2,310
2,330
2,350
2,370
2,390
8,750
8,800
8,850
8,900
8,950
8,800
8,850
8,900
8,950
9,000
314
310
306
303
299
2,917
2,917
2,917
2,917
2,917
3,510
3,530
3,550
3,570
3,590
438
438
438
438
438
2,917
2,917
2,917
2,917
2,917
3,510
3,530
3,550
3,570
3,590
6,000
6,050
6,100
6,150
6,200
6,050
6,100
6,150
6,200
6,250
438
438
438
438
438
2,049
2,066
2,083
2,100
2,117
2,410
2,430
2,450
2,470
2,490
438
438
438
438
438
2,049
2,066
2,083
2,100
2,117
2,410
2,430
2,450
2,470
2,490
9,000
9,050
9,100
9,150
9,200
9,050
9,100
9,150
9,200
9,250
295
291
287
283
280
2,917
2,917
2,917
2,917
2,917
3,610
3,630
3,650
3,670
3,690
438
438
438
438
438
2,917
2,917
2,917
2,917
2,917
3,610
3,630
3,650
3,670
3,690
6,250
6,300
6,350
6,400
6,450
6,300
6,350
6,400
6,450
6,500
438
438
438
438
438
2,134
2,151
2,168
2,185
2,202
2,510
2,530
2,550
2,570
2,590
438
438
438
438
438
2,134
2,151
2,168
2,185
2,202
2,510
2,530
2,550
2,570
2,590
9,250
9,300
9,350
9,400
9,450
9,300
9,350
9,400
9,450
9,500
276
272
268
264
260
2,917
2,917
2,917
2,917
2,917
3,710
3,730
3,750
3,770
3,790
438
438
438
438
438
2,917
2,917
2,917
2,917
2,917
3,710
3,730
3,750
3,770
3,790
6,500
6,550
6,600
6,650
6,700
6,550
6,600
6,650
6,700
6,750
438
438
438
438
438
2,219
2,236
2,253
2,270
2,287
2,610
2,630
2,650
2,670
2,690
438
438
438
438
438
2,219
2,236
2,253
2,270
2,287
2,610
2,630
2,650
2,670
2,690
9,500
9,550
9,600
9,650
9,700
9,550
9,600
9,650
9,700
9,750
257
253
249
245
241
2,917
2,917
2,917
2,917
2,917
3,810
3,830
3,850
3,870
3,890
438
438
438
438
438
2,917
2,917
2,917
2,917
2,917
3,810
3,830
3,850
3,870
3,890
6,750
6,800
6,850
6,900
6,950
6,800
6,850
6,900
6,950
7,000
438
438
438
438
438
2,304
2,321
2,338
2,355
2,372
2,710
2,730
2,750
2,770
2,790
438
438
438
438
438
2,304
2,321
2,338
2,355
2,372
2,710
2,730
2,750
2,770
2,790
9,750
9,800
9,850
9,900
9,950
9,800
9,850
9,900
9,950
10,000
238
234
230
226
222
2,917
2,917
2,917
2,917
2,917
3,910
3,930
3,950
3,970
3,990
438
438
438
438
438
2,917
2,917
2,917
2,917
2,917
3,910
3,930
3,950
3,970
3,990
7,000
7,050
7,100
7,150
7,200
7,050
7,100
7,150
7,200
7,250
438
438
438
438
433
2,389
2,406
2,423
2,440
2,457
2,810
2,830
2,850
2,870
2,890
438
438
438
438
438
2,389
2,406
2,423
2,440
2,457
2,810
2,830
2,850
2,870
2,890
10,000
10,050
10,100
10,150
10,200
10,050
10,100
10,150
10,200
10,250
218
215
211
207
203
2,917
2,917
2,917
2,917
2,917
4,010
4,030
4,050
4,070
4,090
438
438
438
438
433
2,917
2,917
2,917
2,917
2,917
4,010
4,030
4,050
4,070
4,090
7,250
7,300
7,350
7,400
7,450
7,300
7,350
7,400
7,450
7,500
429
425
421
417
413
2,474
2,491
2,508
2,525
2,542
2,910
2,930
2,950
2,970
2,990
438
438
438
438
438
2,474
2,491
2,508
2,525
2,542
2,910
2,930
2,950
2,970
2,990
10,250
10,300
10,350
10,400
10,450
10,300
10,350
10,400
10,450
10,500
199
195
192
188
184
2,917
2,917
2,917
2,917
2,917
4,110
4,130
4,150
4,170
4,190
429
425
421
417
413
2,917
2,917
2,917
2,917
2,917
4,110
4,130
4,150
4,170
4,190
7,500
7,550
7,600
7,650
7,700
7,550
7,600
7,650
7,700
7,750
410
406
402
398
394
2,559
2,576
2,593
2,610
2,627
3,010
3,030
3,050
3,070
3,090
438
438
438
438
438
2,559
2,576
2,593
2,610
2,627
3,010
3,030
3,050
3,070
3,090
10,500
10,550
10,600
10,650
10,700
10,550
10,600
10,650
10,700
10,750
180
176
173
169
165
2,917
2,917
2,917
2,917
2,917
4,210
4,230
4,250
4,270
4,290
410
406
402
398
394
2,917
2,917
2,917
2,917
2,917
4,210
4,230
4,250
4,270
4,290
7,750
7,800
7,850
7,900
7,950
7,800
7,850
7,900
7,950
8,000
391
387
383
379
375
2,644
2,661
2,678
2,695
2,712
3,110
3,130
3,150
3,170
3,190
438
438
438
438
438
2,644
2,661
2,678
2,695
2,712
3,110
3,130
3,150
3,170
3,190
10,750
10,800
10,850
10,900
10,950
10,800
10,850
10,900
10,950
11,000
161
157
153
150
146
2,917
2,917
2,917
2,917
2,917
4,310
4,330
4,350
4,370
4,390
391
387
383
379
375
2,917
2,917
2,917
2,917
2,917
4,310
4,330
4,350
4,370
4,390
(Continued on page 47)
Need more information or forms? See page 77.
- 46 -
Page 47 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Two
No
children children
Your credit is –
And your filing status is –
Married filing jointly and
you have –
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Single, head of
household, or qualifying
widow(er) and you have –
No
children
Your credit is –
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
Your credit is –
One
child
Two
children
Your credit is –
11,000
11,050
11,100
11,150
11,200
11,050
11,100
11,150
11,200
11,250
142
138
134
130
127
2,917
2,917
2,917
2,917
2,917
4,410
4,430
4,450
4,470
4,490
371
368
364
360
356
2,917
2,917
2,917
2,917
2,917
4,410
4,430
4,450
4,470
4,490
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
180
176
173
169
165
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
11,250
11,300
11,350
11,400
11,450
11,300
11,350
11,400
11,450
11,500
123
119
115
111
107
2,917
2,917
2,917
2,917
2,917
4,510
4,530
4,550
4,570
4,590
352
348
345
341
337
2,917
2,917
2,917
2,917
2,917
4,510
4,530
4,550
4,570
4,590
13,750
13,800
13,850
13,900
13,950
13,800
13,850
13,900
13,950
14,000
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
161
157
153
150
146
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
11,500
11,550
11,600
11,650
11,700
11,550
11,600
11,650
11,700
11,750
104
100
96
92
88
2,917
2,917
2,917
2,917
2,917
4,610
4,630
4,650
4,670
4,690
333
329
326
322
318
2,917
2,917
2,917
2,917
2,917
4,610
4,630
4,650
4,670
4,690
14,000
14,050
14,100
14,150
14,200
14,050
14,100
14,150
14,200
14,250
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
142
138
134
130
127
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
11,750
11,800
11,850
11,900
11,950
11,800
11,850
11,900
11,950
12,000
85
81
77
73
69
2,917
2,917
2,917
2,917
2,917
4,710
4,730
4,750
4,770
4,790
314
310
306
303
299
2,917
2,917
2,917
2,917
2,917
4,710
4,730
4,750
4,770
4,790
14,250
14,300
14,350
14,400
14,450
14,300
14,350
14,400
14,450
14,500
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
123
119
115
111
107
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
12,000
12,050
12,100
12,150
12,200
12,050
12,100
12,150
12,200
12,250
65
62
58
54
50
2,917
2,917
2,917
2,917
2,917
4,810
4,824
4,824
4,824
4,824
295
291
287
283
280
2,917
2,917
2,917
2,917
2,917
4,810
4,824
4,824
4,824
4,824
14,500
14,550
14,600
14,650
14,700
14,550
14,600
14,650
14,700
14,750
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
104
100
96
92
88
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
12,250
12,300
12,350
12,400
12,450
12,300
12,350
12,400
12,450
12,500
46
42
39
35
31
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
276
272
268
264
260
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
14,750
14,800
14,850
14,900
14,950
14,800
14,850
14,900
14,950
15,000
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
85
81
77
73
69
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
12,500
12,550
12,600
12,650
12,700
12,550
12,600
12,650
12,700
12,750
27
23
20
16
12
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
257
253
249
245
241
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
15,000
15,050
15,100
15,150
15,200
15,050
15,100
15,150
15,200
15,250
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
65
62
58
54
50
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
12,750
12,800
12,850
12,900
12,950
12,800
12,850
12,900
12,950
13,000
8
4
*
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
238
234
230
226
222
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
15,250
15,300
15,350
15,400
15,450
15,300
15,350
15,400
15,450
15,500
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
46
42
39
35
31
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
13,000
13,050
13,100
13,150
13,200
13,050
13,100
13,150
13,200
13,250
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
218
215
211
207
203
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
15,500
15,550
15,600
15,650
15,700
15,550
15,600
15,650
15,700
15,750
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
27
23
20
16
12
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
13,250
13,300
13,350
13,400
13,450
13,300
13,350
13,400
13,450
13,500
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
199
195
192
188
184
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
15,750
15,800
15,850
15,900
15,950
15,800
15,850
15,900
15,950
16,000
0
0
0
0
0
2,912
2,904
2,896
2,888
2,880
4,817
4,806
4,796
4,785
4,775
8
4
*
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
*If the amount you are looking up from the worksheet is at least $12,850 ($15,850 if married filing jointly) but less than $12,880 ($15,880 if married filing jointly),
your credit is $1. Otherwise, you cannot take the credit.
(Continued on page 48)
- 47 -
Need more information or forms? See page 77.
Page 48 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
And your filing status is –
Married filing jointly and
you have –
Two
No
children children
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Your credit is –
Your credit is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
One
child
Two
children
Your credit is –
Your credit is –
16,000
16,050
16,100
16,150
16,200
16,050
16,100
16,150
16,200
16,250
0
0
0
0
0
2,872
2,864
2,856
2,848
2,840
4,764
4,753
4,743
4,732
4,722
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
19,000
19,050
19,100
19,150
19,200
19,050
19,100
19,150
19,200
19,250
0
0
0
0
0
2,392
2,384
2,376
2,368
2,360
4,132
4,122
4,111
4,101
4,090
0
0
0
0
0
2,872
2,864
2,856
2,848
2,840
4,764
4,753
4,743
4,732
4,722
16,250
16,300
16,350
16,400
16,450
16,300
16,350
16,400
16,450
16,500
0
0
0
0
0
2,832
2,824
2,816
2,808
2,800
4,711
4,701
4,690
4,680
4,669
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
19,250
19,300
19,350
19,400
19,450
19,300
19,350
19,400
19,450
19,500
0
0
0
0
0
2,352
2,344
2,336
2,328
2,320
4,080
4,069
4,058
4,048
4,037
0
0
0
0
0
2,832
2,824
2,816
2,808
2,800
4,711
4,701
4,690
4,680
4,669
16,500
16,550
16,600
16,650
16,700
16,550
16,600
16,650
16,700
16,750
0
0
0
0
0
2,792
2,784
2,776
2,768
2,760
4,659
4,648
4,638
4,627
4,617
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
19,500
19,550
19,600
19,650
19,700
19,550
19,600
19,650
19,700
19,750
0
0
0
0
0
2,312
2,304
2,296
2,288
2,280
4,027
4,016
4,006
3,995
3,985
0
0
0
0
0
2,792
2,784
2,776
2,768
2,760
4,659
4,648
4,638
4,627
4,617
16,750
16,800
16,850
16,900
16,950
16,800
16,850
16,900
16,950
17,000
0
0
0
0
0
2,752
2,744
2,736
2,728
2,720
4,606
4,595
4,585
4,574
4,564
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
19,750
19,800
19,850
19,900
19,950
19,800
19,850
19,900
19,950
20,000
0
0
0
0
0
2,272
2,264
2,256
2,248
2,240
3,974
3,964
3,953
3,943
3,932
0
0
0
0
0
2,752
2,744
2,736
2,728
2,720
4,606
4,595
4,585
4,574
4,564
17,000
17,050
17,100
17,150
17,200
17,050
17,100
17,150
17,200
17,250
0
0
0
0
0
2,712
2,704
2,696
2,688
2,680
4,553
4,543
4,532
4,522
4,511
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
20,000
20,050
20,100
20,150
20,200
20,050
20,100
20,150
20,200
20,250
0
0
0
0
0
2,232
2,224
2,216
2,208
2,200
3,922
3,911
3,901
3,890
3,879
0
0
0
0
0
2,712
2,704
2,696
2,688
2,680
4,553
4,543
4,532
4,522
4,511
17,250
17,300
17,350
17,400
17,450
17,300
17,350
17,400
17,450
17,500
0
0
0
0
0
2,672
2,664
2,656
2,648
2,640
4,501
4,490
4,480
4,469
4,459
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
20,250
20,300
20,350
20,400
20,450
20,300
20,350
20,400
20,450
20,500
0
0
0
0
0
2,193
2,185
2,177
2,169
2,161
3,869
3,858
3,848
3,837
3,827
0
0
0
0
0
2,672
2,664
2,656
2,648
2,640
4,501
4,490
4,480
4,469
4,459
17,500
17,550
17,600
17,650
17,700
17,550
17,600
17,650
17,700
17,750
0
0
0
0
0
2,632
2,624
2,616
2,608
2,600
4,448
4,438
4,427
4,416
4,406
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
20,500
20,550
20,600
20,650
20,700
20,550
20,600
20,650
20,700
20,750
0
0
0
0
0
2,153
2,145
2,137
2,129
2,121
3,816
3,806
3,795
3,785
3,774
0
0
0
0
0
2,632
2,624
2,616
2,608
2,600
4,448
4,438
4,427
4,416
4,406
17,750
17,800
17,850
17,900
17,950
17,800
17,850
17,900
17,950
18,000
0
0
0
0
0
2,592
2,584
2,576
2,568
2,560
4,395
4,385
4,374
4,364
4,353
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
20,750
20,800
20,850
20,900
20,950
20,800
20,850
20,900
20,950
21,000
0
0
0
0
0
2,113
2,105
2,097
2,089
2,081
3,764
3,753
3,743
3,732
3,722
0
0
0
0
0
2,592
2,584
2,576
2,568
2,560
4,395
4,385
4,374
4,364
4,353
18,000
18,050
18,100
18,150
18,200
18,050
18,100
18,150
18,200
18,250
0
0
0
0
0
2,552
2,544
2,536
2,528
2,520
4,343
4,332
4,322
4,311
4,301
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
21,000
21,050
21,100
21,150
21,200
21,050
21,100
21,150
21,200
21,250
0
0
0
0
0
2,073
2,065
2,057
2,049
2,041
3,711
3,700
3,690
3,679
3,669
0
0
0
0
0
2,552
2,544
2,536
2,528
2,520
4,343
4,332
4,322
4,311
4,301
18,250
18,300
18,350
18,400
18,450
18,300
18,350
18,400
18,450
18,500
0
0
0
0
0
2,512
2,504
2,496
2,488
2,480
4,290
4,280
4,269
4,259
4,248
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
21,250
21,300
21,350
21,400
21,450
21,300
21,350
21,400
21,450
21,500
0
0
0
0
0
2,033
2,025
2,017
2,009
2,001
3,658
3,648
3,637
3,627
3,616
0
0
0
0
0
2,512
2,504
2,496
2,488
2,480
4,290
4,280
4,269
4,259
4,248
18,500
18,550
18,600
18,650
18,700
18,550
18,600
18,650
18,700
18,750
0
0
0
0
0
2,472
2,464
2,456
2,448
2,440
4,237
4,227
4,216
4,206
4,195
0
0
0
0
0
2,917
2,917
2,917
2,917
2,917
4,824
4,824
4,824
4,824
4,824
21,500
21,550
21,600
21,650
21,700
21,550
21,600
21,650
21,700
21,750
0
0
0
0
0
1,993
1,985
1,977
1,969
1,961
3,606
3,595
3,585
3,574
3,564
0
0
0
0
0
2,472
2,464
2,456
2,448
2,440
4,237
4,227
4,216
4,206
4,195
18,750
18,800
18,850
18,900
18,950
18,800
18,850
18,900
18,950
19,000
0
0
0
0
0
2,432
2,424
2,416
2,408
2,400
4,185
4,174
4,164
4,153
4,143
0
0
0
0
0
2,912
2,904
2,896
2,888
2,880
4,817
4,806
4,796
4,785
4,775
21,750
21,800
21,850
21,900
21,950
21,800
21,850
21,900
21,950
22,000
0
0
0
0
0
1,953
1,945
1,937
1,929
1,921
3,553
3,542
3,532
3,521
3,511
0
0
0
0
0
2,432
2,424
2,416
2,408
2,400
4,185
4,174
4,164
4,153
4,143
(Continued on page 49)
Need more information or forms? See page 77.
- 48 -
Page 49 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
And your filing status is –
Married filing jointly and
you have –
Two
No
children children
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Your credit is –
Your credit is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
One
child
Two
children
Your credit is –
Your credit is –
22,000
22,050
22,100
22,150
22,200
22,050
22,100
22,150
22,200
22,250
0
0
0
0
0
1,913
1,905
1,897
1,889
1,881
3,500
3,490
3,479
3,469
3,458
0
0
0
0
0
2,392
2,384
2,376
2,368
2,360
4,132
4,122
4,111
4,101
4,090
25,000
25,050
25,100
25,150
25,200
25,050
25,100
25,150
25,200
25,250
0
0
0
0
0
1,433
1,425
1,417
1,409
1,401
2,869
2,858
2,848
2,837
2,826
0
0
0
0
0
1,913
1,905
1,897
1,889
1,881
3,500
3,490
3,479
3,469
3,458
22,250
22,300
22,350
22,400
22,450
22,300
22,350
22,400
22,450
22,500
0
0
0
0
0
1,873
1,865
1,857
1,849
1,841
3,448
3,437
3,427
3,416
3,406
0
0
0
0
0
2,352
2,344
2,336
2,328
2,320
4,080
4,069
4,058
4,048
4,037
25,250
25,300
25,350
25,400
25,450
25,300
25,350
25,400
25,450
25,500
0
0
0
0
0
1,394
1,386
1,378
1,370
1,362
2,816
2,805
2,795
2,784
2,774
0
0
0
0
0
1,873
1,865
1,857
1,849
1,841
3,448
3,437
3,427
3,416
3,406
22,500
22,550
22,600
22,650
22,700
22,550
22,600
22,650
22,700
22,750
0
0
0
0
0
1,833
1,825
1,817
1,809
1,801
3,395
3,385
3,374
3,363
3,353
0
0
0
0
0
2,312
2,304
2,296
2,288
2,280
4,027
4,016
4,006
3,995
3,985
25,500
25,550
25,600
25,650
25,700
25,550
25,600
25,650
25,700
25,750
0
0
0
0
0
1,354
1,346
1,338
1,330
1,322
2,763
2,753
2,742
2,732
2,721
0
0
0
0
0
1,833
1,825
1,817
1,809
1,801
3,395
3,385
3,374
3,363
3,353
22,750
22,800
22,850
22,900
22,950
22,800
22,850
22,900
22,950
23,000
0
0
0
0
0
1,793
1,785
1,777
1,769
1,761
3,342
3,332
3,321
3,311
3,300
0
0
0
0
0
2,272
2,264
2,256
2,248
2,240
3,974
3,964
3,953
3,943
3,932
25,750
25,800
25,850
25,900
25,950
25,800
25,850
25,900
25,950
26,000
0
0
0
0
0
1,314
1,306
1,298
1,290
1,282
2,711
2,700
2,690
2,679
2,669
0
0
0
0
0
1,793
1,785
1,777
1,769
1,761
3,342
3,332
3,321
3,311
3,300
23,000
23,050
23,100
23,150
23,200
23,050
23,100
23,150
23,200
23,250
0
0
0
0
0
1,753
1,745
1,737
1,729
1,721
3,290
3,279
3,269
3,258
3,248
0
0
0
0
0
2,232
2,224
2,216
2,208
2,200
3,922
3,911
3,901
3,890
3,879
26,000
26,050
26,100
26,150
26,200
26,050
26,100
26,150
26,200
26,250
0
0
0
0
0
1,274
1,266
1,258
1,250
1,242
2,658
2,647
2,637
2,626
2,616
0
0
0
0
0
1,753
1,745
1,737
1,729
1,721
3,290
3,279
3,269
3,258
3,248
23,250
23,300
23,350
23,400
23,450
23,300
23,350
23,400
23,450
23,500
0
0
0
0
0
1,713
1,705
1,697
1,689
1,681
3,237
3,227
3,216
3,206
3,195
0
0
0
0
0
2,193
2,185
2,177
2,169
2,161
3,869
3,858
3,848
3,837
3,827
26,250
26,300
26,350
26,400
26,450
26,300
26,350
26,400
26,450
26,500
0
0
0
0
0
1,234
1,226
1,218
1,210
1,202
2,605
2,595
2,584
2,574
2,563
0
0
0
0
0
1,713
1,705
1,697
1,689
1,681
3,237
3,227
3,216
3,206
3,195
23,500
23,550
23,600
23,650
23,700
23,550
23,600
23,650
23,700
23,750
0
0
0
0
0
1,673
1,665
1,657
1,649
1,641
3,184
3,174
3,163
3,153
3,142
0
0
0
0
0
2,153
2,145
2,137
2,129
2,121
3,816
3,806
3,795
3,785
3,774
26,500
26,550
26,600
26,650
26,700
26,550
26,600
26,650
26,700
26,750
0
0
0
0
0
1,194
1,186
1,178
1,170
1,162
2,553
2,542
2,532
2,521
2,511
0
0
0
0
0
1,673
1,665
1,657
1,649
1,641
3,184
3,174
3,163
3,153
3,142
23,750
23,800
23,850
23,900
23,950
23,800
23,850
23,900
23,950
24,000
0
0
0
0
0
1,633
1,625
1,617
1,609
1,601
3,132
3,121
3,111
3,100
3,090
0
0
0
0
0
2,113
2,105
2,097
2,089
2,081
3,764
3,753
3,743
3,732
3,722
26,750
26,800
26,850
26,900
26,950
26,800
26,850
26,900
26,950
27,000
0
0
0
0
0
1,154
1,146
1,138
1,130
1,122
2,500
2,489
2,479
2,468
2,458
0
0
0
0
0
1,633
1,625
1,617
1,609
1,601
3,132
3,121
3,111
3,100
3,090
24,000
24,050
24,100
24,150
24,200
24,050
24,100
24,150
24,200
24,250
0
0
0
0
0
1,593
1,585
1,577
1,569
1,561
3,079
3,069
3,058
3,048
3,037
0
0
0
0
0
2,073
2,065
2,057
2,049
2,041
3,711
3,700
3,690
3,679
3,669
27,000
27,050
27,100
27,150
27,200
27,050
27,100
27,150
27,200
27,250
0
0
0
0
0
1,114
1,106
1,098
1,090
1,082
2,447
2,437
2,426
2,416
2,405
0
0
0
0
0
1,593
1,585
1,577
1,569
1,561
3,079
3,069
3,058
3,048
3,037
24,250
24,300
24,350
24,400
24,450
24,300
24,350
24,400
24,450
24,500
0
0
0
0
0
1,553
1,545
1,537
1,529
1,521
3,027
3,016
3,005
2,995
2,984
0
0
0
0
0
2,033
2,025
2,017
2,009
2,001
3,658
3,648
3,637
3,627
3,616
27,250
27,300
27,350
27,400
27,450
27,300
27,350
27,400
27,450
27,500
0
0
0
0
0
1,074
1,066
1,058
1,050
1,042
2,395
2,384
2,374
2,363
2,353
0
0
0
0
0
1,553
1,545
1,537
1,529
1,521
3,027
3,016
3,005
2,995
2,984
24,500
24,550
24,600
24,650
24,700
24,550
24,600
24,650
24,700
24,750
0
0
0
0
0
1,513
1,505
1,497
1,489
1,481
2,974
2,963
2,953
2,942
2,932
0
0
0
0
0
1,993
1,985
1,977
1,969
1,961
3,606
3,595
3,585
3,574
3,564
27,500
27,550
27,600
27,650
27,700
27,550
27,600
27,650
27,700
27,750
0
0
0
0
0
1,034
1,026
1,018
1,010
1,002
2,342
2,332
2,321
2,310
2,300
0
0
0
0
0
1,513
1,505
1,497
1,489
1,481
2,974
2,963
2,953
2,942
2,932
24,750
24,800
24,850
24,900
24,950
24,800
24,850
24,900
24,950
25,000
0
0
0
0
0
1,473
1,465
1,457
1,449
1,441
2,921
2,911
2,900
2,890
2,879
0
0
0
0
0
1,953
1,945
1,937
1,929
1,921
3,553
3,542
3,532
3,521
3,511
27,750
27,800
27,850
27,900
27,950
27,800
27,850
27,900
27,950
28,000
0
0
0
0
0
994
986
978
970
962
2,289
2,279
2,268
2,258
2,247
0
0
0
0
0
1,473
1,465
1,457
1,449
1,441
2,921
2,911
2,900
2,890
2,879
(Continued on page 50)
- 49 -
Need more information or forms? See page 77.
Page 50 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
And your filing status is –
Married filing jointly and
you have –
Two
No
children children
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Your credit is –
Your credit is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
One
child
Two
children
Your credit is –
Your credit is –
28,000
28,050
28,100
28,150
28,200
28,050
28,100
28,150
28,200
28,250
0
0
0
0
0
954
946
938
930
922
2,237
2,226
2,216
2,205
2,195
0
0
0
0
0
1,433
1,425
1,417
1,409
1,401
2,869
2,858
2,848
2,837
2,826
30,500
30,550
30,600
30,650
30,700
30,550
30,600
30,650
30,700
30,750
0
0
0
0
0
555
547
539
531
523
1,710
1,700
1,689
1,679
1,668
0
0
0
0
0
1,034
1,026
1,018
1,010
1,002
2,342
2,332
2,321
2,310
2,300
28,250
28,300
28,350
28,400
28,450
28,300
28,350
28,400
28,450
28,500
0
0
0
0
0
914
906
898
890
882
2,184
2,174
2,163
2,153
2,142
0
0
0
0
0
1,394
1,386
1,378
1,370
1,362
2,816
2,805
2,795
2,784
2,774
30,750
30,800
30,850
30,900
30,950
30,800
30,850
30,900
30,950
31,000
0
0
0
0
0
515
507
499
491
483
1,658
1,647
1,637
1,626
1,616
0
0
0
0
0
994
986
978
970
962
2,289
2,279
2,268
2,258
2,247
28,500
28,550
28,600
28,650
28,700
28,550
28,600
28,650
28,700
28,750
0
0
0
0
0
874
866
858
850
842
2,131
2,121
2,110
2,100
2,089
0
0
0
0
0
1,354
1,346
1,338
1,330
1,322
2,763
2,753
2,742
2,732
2,721
31,000
31,050
31,100
31,150
31,200
31,050
31,100
31,150
31,200
31,250
0
0
0
0
0
475
467
459
451
443
1,605
1,594
1,584
1,573
1,563
0
0
0
0
0
954
946
938
930
922
2,237
2,226
2,216
2,205
2,195
28,750
28,800
28,850
28,900
28,950
28,800
28,850
28,900
28,950
29,000
0
0
0
0
0
834
826
818
810
802
2,079
2,068
2,058
2,047
2,037
0
0
0
0
0
1,314
1,306
1,298
1,290
1,282
2,711
2,700
2,690
2,679
2,669
31,250
31,300
31,350
31,400
31,450
31,300
31,350
31,400
31,450
31,500
0
0
0
0
0
435
427
419
411
403
1,552
1,542
1,531
1,521
1,510
0
0
0
0
0
914
906
898
890
882
2,184
2,174
2,163
2,153
2,142
29,000
29,050
29,100
29,150
29,200
29,050
29,100
29,150
29,200
29,250
0
0
0
0
0
794
786
778
770
762
2,026
2,016
2,005
1,995
1,984
0
0
0
0
0
1,274
1,266
1,258
1,250
1,242
2,658
2,647
2,637
2,626
2,616
31,500
31,550
31,600
31,650
31,700
31,550
31,600
31,650
31,700
31,750
0
0
0
0
0
395
387
379
371
363
1,500
1,489
1,479
1,468
1,458
0
0
0
0
0
874
866
858
850
842
2,131
2,121
2,110
2,100
2,089
29,250
29,300
29,350
29,400
29,450
29,300
29,350
29,400
29,450
29,500
0
0
0
0
0
754
746
738
730
722
1,974
1,963
1,952
1,942
1,931
0
0
0
0
0
1,234
1,226
1,218
1,210
1,202
2,605
2,595
2,584
2,574
2,563
31,750
31,800
31,850
31,900
31,950
31,800
31,850
31,900
31,950
32,000
0
0
0
0
0
355
347
339
331
323
1,447
1,436
1,426
1,415
1,405
0
0
0
0
0
834
826
818
810
802
2,079
2,068
2,058
2,047
2,037
29,500
29,550
29,600
29,650
29,700
29,550
29,600
29,650
29,700
29,750
0
0
0
0
0
714
706
698
690
682
1,921
1,910
1,900
1,889
1,879
0
0
0
0
0
1,194
1,186
1,178
1,170
1,162
2,553
2,542
2,532
2,521
2,511
32,000
32,050
32,100
32,150
32,200
32,050
32,100
32,150
32,200
32,250
0
0
0
0
0
315
307
299
291
283
1,394
1,384
1,373
1,363
1,352
0
0
0
0
0
794
786
778
770
762
2,026
2,016
2,005
1,995
1,984
29,750
29,800
29,850
29,900
29,950
29,800
29,850
29,900
29,950
30,000
0
0
0
0
0
674
666
658
650
642
1,868
1,858
1,847
1,837
1,826
0
0
0
0
0
1,154
1,146
1,138
1,130
1,122
2,500
2,489
2,479
2,468
2,458
32,250
32,300
32,350
32,400
32,450
32,300
32,350
32,400
32,450
32,500
0
0
0
0
0
275
267
259
251
243
1,342
1,331
1,321
1,310
1,300
0
0
0
0
0
754
746
738
730
722
1,974
1,963
1,952
1,942
1,931
30,000
30,050
30,100
30,150
30,200
30,050
30,100
30,150
30,200
30,250
0
0
0
0
0
634
626
618
610
602
1,816
1,805
1,795
1,784
1,773
0
0
0
0
0
1,114
1,106
1,098
1,090
1,082
2,447
2,437
2,426
2,416
2,405
32,500
32,550
32,600
32,650
32,700
32,550
32,600
32,650
32,700
32,750
0
0
0
0
0
235
227
219
211
203
1,289
1,279
1,268
1,257
1,247
0
0
0
0
0
714
706
698
690
682
1,921
1,910
1,900
1,889
1,879
30,250
30,300
30,350
30,400
30,450
30,300
30,350
30,400
30,450
30,500
0
0
0
0
0
595
587
579
571
563
1,763
1,752
1,742
1,731
1,721
0
0
0
0
0
1,074
1,066
1,058
1,050
1,042
2,395
2,384
2,374
2,363
2,353
32,750
32,800
32,850
32,900
32,950
32,800
32,850
32,900
32,950
33,000
0
0
0
0
0
195
187
179
171
163
1,236
1,226
1,215
1,205
1,194
0
0
0
0
0
674
666
658
650
642
1,868
1,858
1,847
1,837
1,826
(Continued on page 51)
Need more information or forms? See page 77.
- 50 -
Page 51 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
And your filing status is –
Married filing jointly and
you have –
Two
No
children children
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Your credit is –
Your credit is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
Your credit is –
One
child
Two
children
Your credit is –
33,000
33,050
33,100
33,150
33,200
33,050
33,100
33,150
33,200
33,250
0
0
0
0
0
155
147
139
131
123
1,184
1,173
1,163
1,152
1,142
0
0
0
0
0
634
626
618
610
602
1,816
1,805
1,795
1,784
1,773
35,500
35,550
35,600
35,650
35,700
35,550
35,600
35,650
35,700
35,750
0
0
0
0
0
0
0
0
0
0
657
647
636
626
615
0
0
0
0
0
235
227
219
211
203
1,289
1,279
1,268
1,257
1,247
33,250
33,300
33,350
33,400
33,450
33,300
33,350
33,400
33,450
33,500
0
0
0
0
0
115
107
99
91
83
1,131
1,121
1,110
1,100
1,089
0
0
0
0
0
595
587
579
571
563
1,763
1,752
1,742
1,731
1,721
35,750
35,800
35,850
35,900
35,950
35,800
35,850
35,900
35,950
36,000
0
0
0
0
0
0
0
0
0
0
605
594
584
573
563
0
0
0
0
0
195
187
179
171
163
1,236
1,226
1,215
1,205
1,194
33,500
33,550
33,600
33,650
33,700
33,550
33,600
33,650
33,700
33,750
0
0
0
0
0
75
67
59
51
43
1,078
1,068
1,057
1,047
1,036
0
0
0
0
0
555
547
539
531
523
1,710
1,700
1,689
1,679
1,668
36,000
36,050
36,100
36,150
36,200
36,050
36,100
36,150
36,200
36,250
0
0
0
0
0
0
0
0
0
0
552
541
531
520
510
0
0
0
0
0
155
147
139
131
123
1,184
1,173
1,163
1,152
1,142
33,750
33,800
33,850
33,900
33,950
33,800
33,850
33,900
33,950
34,000
0
0
0
0
0
35
27
19
11
*
1,026
1,015
1,005
994
984
0
0
0
0
0
515
507
499
491
483
1,658
1,647
1,637
1,626
1,616
36,250
36,300
36,350
36,400
36,450
36,300
36,350
36,400
36,450
36,500
0
0
0
0
0
0
0
0
0
0
499
489
478
468
457
0
0
0
0
0
115
107
99
91
83
1,131
1,121
1,110
1,100
1,089
34,000
34,050
34,100
34,150
34,200
34,050
34,100
34,150
34,200
34,250
0
0
0
0
0
0
0
0
0
0
973
963
952
942
931
0
0
0
0
0
475
467
459
451
443
1,605
1,594
1,584
1,573
1,563
36,500
36,550
36,600
36,650
36,700
36,550
36,600
36,650
36,700
36,750
0
0
0
0
0
0
0
0
0
0
447
436
426
415
405
0
0
0
0
0
75
67
59
51
43
1,078
1,068
1,057
1,047
1,036
34,250
34,300
34,350
34,400
34,450
34,300
34,350
34,400
34,450
34,500
0
0
0
0
0
0
0
0
0
0
921
910
899
889
878
0
0
0
0
0
435
427
419
411
403
1,552
1,542
1,531
1,521
1,510
36,750
36,800
36,850
36,900
36,950
36,800
36,850
36,900
36,950
37,000
0
0
0
0
0
0
0
0
0
0
394
383
373
362
352
0
0
0
0
0
35
27
19
11
*
1,026
1,015
1,005
994
984
34,500
34,550
34,600
34,650
34,700
34,550
34,600
34,650
34,700
34,750
0
0
0
0
0
0
0
0
0
0
868
857
847
836
826
0
0
0
0
0
395
387
379
371
363
1,500
1,489
1,479
1,468
1,458
37,000
37,050
37,100
37,150
37,200
37,050
37,100
37,150
37,200
37,250
0
0
0
0
0
0
0
0
0
0
341
331
320
310
299
0
0
0
0
0
0
0
0
0
0
973
963
952
942
931
34,750
34,800
34,850
34,900
34,950
34,800
34,850
34,900
34,950
35,000
0
0
0
0
0
0
0
0
0
0
815
805
794
784
773
0
0
0
0
0
355
347
339
331
323
1,447
1,436
1,426
1,415
1,405
37,250
37,300
37,350
37,400
37,450
37,300
37,350
37,400
37,450
37,500
0
0
0
0
0
0
0
0
0
0
289
278
268
257
247
0
0
0
0
0
0
0
0
0
0
921
910
899
889
878
35,000
35,050
35,100
35,150
35,200
35,050
35,100
35,150
35,200
35,250
0
0
0
0
0
0
0
0
0
0
763
752
742
731
720
0
0
0
0
0
315
307
299
291
283
1,394
1,384
1,373
1,363
1,352
37,500
37,550
37,600
37,650
37,700
37,550
37,600
37,650
37,700
37,750
0
0
0
0
0
0
0
0
0
0
236
226
215
204
194
0
0
0
0
0
0
0
0
0
0
868
857
847
836
826
35,250
35,300
35,350
35,400
35,450
35,300
35,350
35,400
35,450
35,500
0
0
0
0
0
0
0
0
0
0
710
699
689
678
668
0
0
0
0
0
275
267
259
251
243
1,342
1,331
1,321
1,310
1,300
37,750
37,800
37,850
37,900
37,950
37,800
37,850
37,900
37,950
38,000
0
0
0
0
0
0
0
0
0
0
183
173
162
152
141
0
0
0
0
0
0
0
0
0
0
815
805
794
784
773
*If the amount you are looking up from the worksheet is at least $33,950 ($36,950 if married filing jointly) but less than $33,995 ($36,995 if married filing jointly),
your credit is $4. Otherwise, you cannot take the credit.
(Continued on page 52)
- 51 -
Need more information or forms? See page 77.
Page 52 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Earned Income Credit (EIC) Table – Continued
(Caution. This is not a tax table.)
And your filing status is –
If the amount you
are looking up from
the worksheet is –
Single, head of
household, or qualifying
widow(er) and you have –
No
children
At least But less than
One
child
Two
No
children children
Your credit is –
And your filing status is –
Married filing jointly and
you have –
One
child
If the amount you
are looking up from
the worksheet is –
Two
children
Single, head of
household, or qualifying
widow(er) and you have –
No
children
Your credit is –
At least But less than
One
child
Married filing jointly and
you have –
Two
No
children children
Your credit is –
One
child
Two
children
Your credit is –
38,000
38,050
38,100
38,150
38,200
38,050
38,100
38,150
38,200
38,250
0
0
0
0
0
0
0
0
0
0
131
120
110
99
89
0
0
0
0
0
0
0
0
0
0
763
752
742
731
720
40,000
40,050
40,100
40,150
40,200
40,050
40,100
40,150
40,200
40,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
341
331
320
310
299
38,250
38,300
38,350
38,400
38,450
38,300
38,350
38,400
38,450
38,500
0
0
0
0
0
0
0
0
0
0
78
68
57
47
36
0
0
0
0
0
0
0
0
0
0
710
699
689
678
668
40,250
40,300
40,350
40,400
40,450
40,300
40,350
40,400
40,450
40,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
289
278
268
257
247
38,500
38,550
38,600
38,650
38,700
38,550
38,600
38,650
38,700
38,750
0
0
0
0
0
0
0
0
0
0
25
15
*
0
0
0
0
0
0
0
0
0
0
0
0
657
647
636
626
615
40,500
40,550
40,600
40,650
40,700
40,550
40,600
40,650
40,700
40,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
236
226
215
204
194
38,750
38,800
38,850
38,900
38,950
38,800
38,850
38,900
38,950
39,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
605
594
584
573
563
40,750
40,800
40,850
40,900
40,950
40,800
40,850
40,900
40,950
41,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
183
173
162
152
141
39,000
39,050
39,100
39,150
39,200
39,050
39,100
39,150
39,200
39,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
552
541
531
520
510
41,000
41,050
41,100
41,150
41,200
41,050
41,100
41,150
41,200
41,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
131
120
110
99
89
39,250
39,300
39,350
39,400
39,450
39,300
39,350
39,400
39,450
39,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
499
489
478
468
457
41,250
41,300
41,350
41,400
41,450
41,300
41,350
41,400
41,450
41,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
78
68
57
47
36
39,500
39,550
39,600
39,650
39,700
39,550
39,600
39,650
39,700
39,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
447
436
426
415
405
41,500
41,550
41,600
41,550
41,600
41,646
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25
15
5
39,750
39,800
39,850
39,900
39,950
39,800
39,850
39,900
39,950
40,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
394
383
373
362
352
*If the amount you are looking up from the worksheet is at least $38,600 but less than $38,646, your credit is $5. Otherwise, you cannot take the credit.
Need more information or forms? See page 77.
- 52 -
Page 53 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040A — Lines 41 Through 43
What Is the Additional Child Tax Credit?
• Your 2008 tax on Form 1040A, line 28, is $300 or less ($600
or less if married filing jointly for 2008),
• Your 2008 filing status is the same as your 2007 filing status,
and
• You do not have any qualifying children.
This credit is for certain people who have at least one qualifying
child as defined in the instructions for line 6c, on page 20. The
additional child tax credit may give you a refund even if you do not
owe any tax.
Use the worksheet that begins below to figure the credit you can
take, if any. Or you can use the recovery rebate credit calculator on
www.irs.gov.
Line 41
Additional Child Tax Credit
Two Steps To Take the Additional Child Tax Credit!
If you are not required to file a return but are filing only to get
this credit, be sure to fill in lines 7, 14a, and 42 of your Form
1040A.
Step 1. Be sure you figured the amount, if any, of your
child tax credit. See the instructions for Form
1040A, line 33, that begin on page 37.
Step 2. Read the TIP at the end of your Child Tax Credit
Worksheet. Use Form 8812 to see if you can take
the additional child tax credit, but only if you meet
the condition given in that TIP.
Credit figured by the IRS. If you want us to figure the credit for
you, enter “RRC” next to line 42. If you (or your spouse, if filing
jointly) received any nontaxable veterans’ disability or death benefits, also enter “VA” next to line 42. If you (or your spouse, if filing
jointly) had nontaxable combat pay, did not file Form 8812, and did
not enter an amount on line 40b, also enter “NCP” next to line 42.
Line 42
Line 43
Recovery Rebate Credit
This credit is figured in the same manner as the economic stimulus
payment you may have received in 2008 except that your 2008 tax
information is used to figure this credit. Your 2007 tax information
was used to figure your economic stimulus payment.
You may be able to take this credit only if:
• You did not get an economic stimulus payment, or
• Your economic stimulus payment was less than $600 ($1,200
if married filing jointly for 2007), plus $300 for each qualifying
child you had for 2008.
However, you do not qualify for this credit if all of the following
apply.
• You received an economic stimulus payment of $300 ($600 if
married filing jointly for 2007) before any offset (see Refund offset
on page 55),
Include in the total on line 43 any amount paid with an extension of
time to file. If you filed Form 4868 include any amount you paid
with that form or by electronic funds withdrawal or credit card. If
you paid by credit card, do not include on line 43 the convenience
fee you were charged. To the left of the entry space for line 43, enter
“Form 4868” and show the amount paid.
Excess social security and tier 1 railroad retirement (RRTA) tax
withheld. If you, or your spouse if filing a joint return, had more
than one employer for 2008 and total wages of more than $102,000,
too much social security or tier 1 RRTA tax may have been withheld. For more details, including how to figure the amount to
include on line 43, see Pub. 505. Include the excess in the total on
line 43. Write “Excess SST” and show the excess amount to the left
of the line.
Recovery Rebate Credit Worksheet—Line 42
Before you begin:
!
CAUTION
Keep for Your Records
See the instructions for line 42 above to find out if you can take this credit.
TIP
If you received Notice 1378, have it available. The notice shows the amount of your economic stimulus payment, which you will
need to fill in line 26 on page 54. If you do not have Notice 1378, you can find the amount of your economic stimulus payment on
www.irs.gov.
1.
Can you, or your spouse if filing a joint return, be claimed as a dependent on another person’s return?
No. Go to line 2.
Yes. You cannot take the credit. Stop here.
2.
3.
Does your tax return include a valid social security number for you, and if filing a joint return, your spouse?
Yes. Skip lines 3 and 4 and go to line 5.
No. Go to line 3.
Are you filing a joint return for 2008?
Yes. Go to line 4.
No. You cannot take the credit. Stop here.
- 53 -
Need more information or forms? See page 77.
Page 54 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040A — Line 42
Recovery Rebate Credit Worksheet—Line 42 (Continued)
4.
Keep for Your Records
Were either you or your spouse a member of the U.S. Armed Forces at any time during 2008?
Yes. Go to line 5.
No. You cannot take the credit. Stop here.
5.
6.
7.
8.
9.
10.
Enter the amount from Form 1040A, line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from Form 1040A, line 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter $600 ($1,200 if married filing jointly) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 7 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount on line 9 at least $300 ($600 if married filing jointly)?
Yes. If you have at least one qualifying child for whom you entered a valid social security number* on Form 1040A,
line 6c, column (2), and checked the box in column (4), or have at least one qualifying child with a valid social
security number* for whom you completed Form 8901, go to line 11. Otherwise, skip lines 11 through 19 and enter
the amount from line 9 on line 20.
No. If line 7 is more than zero, go to line 11. Otherwise, skip line 11 and go to line 12.
5.
6.
7.
8.
9.
11.
Is the amount from Form 1040A, line 15, more than the amount shown below for your filing
status?
• Single or married filing separately – $8,950
• Married filing jointly – $17,900
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
• Head of household – $11,500
• Qualifying widow(er) – $14,400
}
No. Go to line 12.
Yes. Skip lines 12 through 16 and go to line 17.
12.
13.
14.
15.
16.
Enter the amount from Form 1040A, line 14a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount of any nontaxable veterans’ disability or death benefits you received in 2008 . . . . . . . . . . . . . . . .
Earned income. Complete Step 5, item 1, on page 42 to figure the amount to enter. (If you (or your spouse, if filing
jointly) had nontaxable combat pay and did not enter an amount on line 40b, add your (and your spouse’s) nontaxable
combat pay to the amount on this line) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualifying income. Add lines 12, 13, and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Is line 15 at least $3,000?
. 12.
. 13.
. 14.
. 15.
No. Skip lines 17 through 19 and enter the amount from line 9 on line 20.
Yes. Go to line 17.
17.
18.
19.
20.
21.
22.
23.
Enter $300 ($600 if married filing jointly) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the larger of line 9 or line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply $300 by the number of qualifying children for whom you entered a valid social security number* on:
• Form 1040A, line 6(c), column (2), and checked the box in column (4), or
• Form 8901, column (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 18 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from Form 1040A, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter $75,000 ($150,000 if married filing jointly) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount on line 21 more than the amount on line 22?
. . . . . . 17.
. . . . . . 18.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19.
20.
21.
22.
Yes. Subtract line 22 from line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 23 by 5% (.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 24 from line 20. If zero or less, enter -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount, if any, of the economic stimulus payment you received (before offset) as shown on Notice 1378 or
www.irs.gov. If you received more than one payment, enter the total of all payments you received as shown on all
Notices 1378 or on www.irs.gov. If filing a joint return, include your spouse’s payment as shown on your spouse’s
Notice 1378 or on www.irs.gov. If you filed a joint return for 2007 and received an economic stimulus payment, you and
your spouse are each treated as having received half of the payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recovery rebate credit. Subtract line 26 from line 25. If zero or less, enter -0-. Enter the result here and, if more than
zero, on Form 1040A, line 42. If you entered an amount on line 13 above, enter “VA” in the space to the right of Form
1040A, line 42. If you (or your spouse, if filing jointly) had nontaxable combat pay, did not file Form 8812, and did not
enter an amount on line 40b, enter “NCP” in the space to the right of Form 1040A, line 42. If line 26 is more than line
25, you do not have to pay back the difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
24.
25.
No. Skip line 24. Enter the amount from line 20 on line 25 below.
24.
25.
26.
27.
26.
27.
*A valid social security number is not required for a qualifying child if you file a joint return AND either you or your spouse was a member of the U.S. Armed Forces at any time
during 2008.
Need more information or forms? See page 77.
- 54 -
Page 55 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Form 1040A — Lines 44 Through 45d
• Check the box on line 45a and attach Form 8888 if you want to
split the direct deposit of your refund among two or three accounts,
or
• Complete lines 45b through 45d if you want your refund
deposited to only one account.
Otherwise, we will send you a check.
Refund
Line 44
Note. If you do not want your refund directly deposited to your
Amount Overpaid
If line 44 is under $1, we will send a refund only on written request.
If you want to check the status of your refund, please wait at
least 72 hours after IRS acknowledges receipt of your e-filed return
(3 to 4 weeks after you mail a paper return) to do so. But if you filed
Form 8379 with your return, allow 14 weeks (11 weeks if you filed
electronically). See page 74 for details.
If the amount you overpaid is large, you may want to
decrease the amount of income tax withheld from your
pay by filing a new Form W-4. See Income tax withholding and estimated tax payments for 2009 on
page 71.
Refund offset. If you owe past-due federal tax, state income tax,
child support, spousal support, or certain federal nontax debts, such
as student loans, all or part of the overpayment on line 44 may be
used (offset) to pay the past-due amount. Offsets for federal taxes
are made by the IRS. All other offsets are made by the Treasury
Department’s Financial Management Service (FMS). For federal
tax offsets, you will receive a notice from the IRS. For all other
offsets, you will receive a notice from FMS. To find out if you may
have an offset or if you have any questions about it, contact the
agency to which you owe the debt.
Injured spouse claim. If you file a joint return and your spouse has
not paid past-due federal tax, state income tax, child support,
spousal support, or a federal nontax debt, such as a student loan,
part or all of the overpayment on line 44 may be used (offset) to pay
the past-due amount. But your part of the overpayment may be
refunded to you if certain conditions apply and you complete Form
8379. For details, use TeleTax topic 203 (see page 74) or see
Form 8379.
Lines 45a Through 45d
DIRECT DEPOSIT
Simple. Safe. Secure.
The IRS is not responsible for a lost refund if you enter
the wrong account information. Check with your financial institution to get the correct routing and account
CAUTION
numbers and to make sure your direct deposit will be
accepted. Do not use the routing number on a deposit slip if it is
different from the routing number on your checks.
If you file a joint return and check the box on line 45a and attach
Form 8888 or fill in lines 45b through 45d, your spouse may get at
least part of the refund.
If the direct deposit to your account(s) is different from the
amount you expected, you will receive an explanation in the mail
about 2 weeks after your refund is deposited.
!
TreasuryDirect. You can request a deposit of your refund to a
TreasuryDirect online account to buy U.S. Treasury marketable
securities and savings bonds. For more information, go to www.
treasurydirect.gov.
Line 45a. You cannot file Form 8888 and split your refund among
two or three accounts if Form 8379 is filed with your return.
Line 45b. The routing number must be nine digits. The first two
digits must be 01 through 12 or 21 through 32. Otherwise, the direct
deposit will be rejected and a check sent instead. On the sample
check below, the routing number is 250250025. Rufus and Mary
Maple would use that routing number unless their financial institution instructed them to use a different routing number for direct
deposits.
Ask your financial institution for the correct routing number to
enter on line 45b if:
• Your deposit is to a savings account that does not allow you to
write checks, or
• Your checks state they are payable through a financial institution different from the one at which you have your checking account.
Line 45c. Check the appropriate box for the type of account. Do not
check more than one box. If the deposit is to an IRA, ask your
financial institution whether you should check the “Checking” or
“Savings” box. You must check the correct box to ensure your
deposit is accepted. For a TreasuryDirect online account, check the
“Savings” box.
- 55 -
1234
Rufus Maple
Mary Maple
1234 Main Street
Anytown, LA 70000
䊱
15-0000/0000
PAY TO THE
ORDER OF
Routing
number
(line 45b)
Account
number
(line 45d)
ANYTOWN BANK
Anytown, LA 70000
For
.
"’86"
|:250250025|:202020
$
DOLLARS
Do not
include
the check
number
䊱
check.
• Payment is more secure. There is no check that can get lost or
stolen.
• It is more convenient. You do not have to make a trip to the
bank to deposit your check.
• It saves tax dollars. It costs the government less to refund by
direct deposit.
If you want us to directly deposit the amount shown on line 45a to
your checking or savings account, including an IRA, at a bank or
other financial institution (such as a mutual fund, brokerage firm, or
credit union) in the United States:
Sample Check—Lines 45b Through 45d
E
• You get your refund faster by direct deposit than you do by
PL
Why Use Direct Deposit?
M
Fast Refunds! Choose direct deposit –a fast, simple, safe,
secure way to have your refund deposited automatically to
your checking or savings account, including an individual
retirement arrangement (IRA). See page 56 for information
on IRAs.
SA
TIP
account, do not check the box on line 45a. Draw a line through the
boxes on lines 45b and 45d.
1234
The routing and account numbers may be in different
places on your check.
CAUTION
Need more information or forms? See page 77.
Page 56 of 84 of Instructions 1040A
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Form 1040A — Lines 45a Through 47
Line 45d. The account number can be up to 17 characters (both
numbers and letters). Include hyphens but omit spaces and special
symbols. Enter the number from left to right and leave any unused
boxes blank. On the sample check on page 55, the account number
is 20202086. Do not include the check number.
You cannot request a deposit of your refund to an account that is
not in your name (such as your tax preparer’s own account).
!
CAUTION
Some financial institutions will not allow a joint refund
to be deposited to an individual account. If the direct
deposit is rejected, a check will be sent instead. The IRS
is not responsible if a financial institution rejects a direct
deposit.
Individual Retirement Arrangement (IRA)
You can have your refund directly deposited to a traditional IRA,
Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish
the IRA at a bank or other financial institution before you request
direct deposit. Make sure your direct deposit will be accepted. You
must also notify the trustee of your account of the year to which the
deposit is to be applied unless the trustee will not accept a deposit
for 2008. If you do not, the trustee can assume the deposit is for the
year during which you are filing the return. For example, if you file
your 2008 return during 2009 and do not notify the trustee in
advance, the trustee can assume the deposit to your IRA is for 2009.
If you designate your deposit to be for 2008, you must verify that
the deposit was actually made to the account by the due date of the
return (without regard to extensions). If the deposit is not made to
your account by the due date of the return (without regard to
extensions), the deposit is not an IRA contribution for 2008. You
must file an amended 2008 return and reduce any IRA deduction
and any retirement savings contributions credit you claimed.
You and your spouse, if filing jointly, each may be able
to contribute up to $5,000 ($6,000 if age 50 or older at
the end of the year) to a traditional IRA or Roth IRA for
CAUTION
2008 or 2009. A higher limit may apply for 2008 and
2009 if you were a participant in a 401(k) plan and your employer
was in bankruptcy in an earlier year. You may owe a penalty if your
contributions exceed these limits.
!
For more information on IRAs, see Pub. 590.
TIP
Line 46
to and including April 15, 2009. If you file your return after April
15, 2009, you can include interest and penalty in your payment.
Visit www.irs.gov and enter “e-pay” in the search box for details.
You can also pay using EFTPS, a free tax payment system that
allows you to make payments online or by phone. For more information or details on enrolling, visit www.eftps.gov or call Customer Service at 1-800-316-6541. TTY/TDD help is available by
calling 1-800-733-4829.
Line 47
Amount You Owe
To save interest and penalties, pay your taxes in full by
April 15, 2009. You do not have to pay if line 47 is
TIP
under $1.
Include any estimated tax penalty from line 48 in the amount
you enter on line 47.
You can pay by check, money order, or credit card. Do not
include any estimated tax payment for 2009 in your check, money
order, or amount you charge. Instead, make the estimated tax payment separately.
To pay by check or money order. Enclose in the envelope with
your return a check or money order payable to the “United States
Treasury” for the full amount due. Do not send cash. Do not attach
the payment to your return. Write “2008 Form 1040A” and your
name, address, daytime phone number, and social security number
(SSN) on your payment. If you are filing a joint return, enter the
SSN shown first on your tax return.
To help process your payment, enter the amount on the right side
of the check like this: $XXX.XX. Do not use dashes or lines (for
XX
example, do not enter “$XXX — ” or “$XXX 100”).
To pay by credit card. You can use your American Express®
Card, Discover® Card, MasterCard® card, or Visa® card. To pay
by credit card, call toll-free or visit the website of either service
provider listed on this page and follow the instructions. A convenience fee will be charged by the service provider based on the
amount you are paying. Fees may vary between the providers. You
will be told what the fee is during the transaction and you will have
the option to either continue or cancel the transaction. You can also
find out what the fee will be by calling the provider’s toll-free
automated customer service number or visiting the provider’s website (shown next).
Official Payments Corporation
1-800-2PAY-TAXSM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com
Amount Applied to Your 2009 Estimated Tax
Enter on line 46 the amount, if any, of the overpayment on line 44
you want applied to your 2009 estimated tax. We will apply this
amount to your account unless you attach a statement requesting us
to apply it to your spouse’s account. Include your spouse’s social
security number in the attached statement.
!
Link2Gov Corporation
1-888-PAY-1040SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com
This election to apply part or all of the amount overpaid
to your 2009 estimated tax cannot be changed later.
CAUTION
You may need to (a) increase the amount of income tax
withheld from your pay by filing a new Form W-4, (b)
increase the tax withheld from other income by filing
Form W-4P or W-4V, or (c) make estimated tax payments for 2009. See Income tax withholding and estimated tax
payments for 2009 on page 71.
What If You Cannot Pay?
If you cannot pay the full amount shown on line 47 when you file,
you can ask to make monthly installment payments for the full or a
partial amount. You may have up to 60 months to pay. However,
even if your request to pay in installments is granted, you will be
TIP
Amount You Owe
IRS e-file offers you the electronic payment option of electronic funds withdrawal (EFW). EFW can be used to pay
your current year balance due and can be used to make up to four
estimated tax payments. If you are filing early, you can schedule
your payment for withdrawal from your account on a future date, up
Need more information or forms? See page 77.
- 56 -
Page 57 of 84 of Instructions 1040A
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charged interest and may be charged a late payment penalty on the
tax not paid by April 15, 2009. You must also pay a fee. To limit the
interest and penalty charges, pay as much of the tax as possible
when you file. But before requesting an installment agreement, you
should consider other less costly alternatives, such as a bank loan or
credit card payment.
To ask for an installment agreement, you can apply online or use
Form 9465. To apply online, go to www.irs.gov, use the pull-down
menu under “I need to...” and select “Set Up a Payment Plan.” If
you use Form 9465, you should receive a response to your request
to make installment payments within 30 days. But if you file your
return after March 31, it may take us longer to reply.
Line 48
Estimated Tax Penalty
You may owe this penalty if:
• Line 47 is at least $1,000 and it is more than 10% of the tax
shown on your return, or
• You did not pay enough estimated tax by any of the due dates.
This is true even if you are due a refund.
The “tax shown on your return” is the amount on your 2008
Form 1040A, line 37, minus the total of any amounts shown on
lines 40a, 41, and 42.
designee chooses as his or her personal identification number
(PIN). But if you want to allow the paid preparer who signed your
return to discuss it with the IRS, just enter “Preparer” in the space
for the designee’s name. You do not have to provide the other
information requested.
If you check the “Yes” box, you, and your spouse if filing a joint
return, are authorizing the IRS to call the designee to answer any
questions that may arise during the processing of your return. You
are also authorizing the designee to:
• Give the IRS any information that is missing from your return,
• Call the IRS for information about the processing of your
return or the status of your refund or payment(s),
• Receive copies of notices or transcripts related to your return,
upon request, and
• Respond to certain IRS notices about math errors, offsets, and
return preparation.
You are not authorizing the designee to receive any refund
check, bind you to anything (including any additional tax liability),
or otherwise represent you before the IRS. If you want to expand
the designee’s authorization, see Pub. 947.
The authorization will automatically end no later than the due
date (without regard to extensions) for filing your 2009 tax return.
This is April 15, 2010, for most people. If you wish to revoke the
authorization before it ends, see Pub. 947.
Exception. You will not owe the penalty if your 2007 tax return
was for a tax year of 12 full months and either of the following
applies.
1. You had no tax shown on your 2007 return and you were a
U.S. citizen or resident for all of 2007, or
2. The total of lines 38, 39, and any excess social security and
tier 1 RRTA tax included on line 43 on your 2008 return is at least
100% of the tax shown on your 2007 return (110% of that amount if
you are not a farmer or fisherman and your adjusted gross income
shown on that return is more than $150,000, or, if married filing
separately for 2008, more than $75,000). Your estimated tax payments for 2008 must have been made on time and for the required
amount.
The “tax shown on your 2007 return” is the amount on your 2007
Form 1040A, line 37, minus the total of any amounts shown on
lines 40a and 41.
Figuring the penalty. If the Exception above does not apply and
you choose to figure the penalty yourself, see Form 2210 to find out
if you owe the penalty. If you do, you can use the form to figure the
amount. Enter the penalty on Form 1040A, line 48. Add the penalty
to any tax due and enter the total on line 47. If you are due a refund,
subtract the penalty from the overpayment you show on line 44. Do
not file Form 2210 with your return unless Form 2210 indicates that
you must do so. Instead, keep it for your records.
Because Form 2210 is complicated, you can leave line
48 blank and the IRS will figure the penalty and send
TIP
you a bill. We will not charge you interest on the penalty
if you pay by the date specified on the bill. If your
income varied during the year, the annualized income installment
method may reduce the amount of your penalty. But you must file
Form 2210 because the IRS cannot figure your penalty under this
method. See the Instructions for Form 2210 for other situations in
which you may be able to lower your penalty by filing Form 2210.
Third Party Designee
If you want to allow a friend, family member, or any other person
you choose to discuss your 2008 tax return with the IRS, check the
“Yes” box in the “Third party designee” area of your return. Also,
enter the designee’s name, phone number, and any five digits the
Sign Your Return
Form 1040A is not considered a valid return unless you sign it. If
you are filing a joint return, your spouse must also sign. If your
spouse cannot sign the return, see Pub. 501. Be sure to date your
return and enter your occupation(s). If you have someone prepare
your return, you are still responsible for the correctness of the
return. If your return is signed by a representative for you, you must
have a power of attorney attached that specifically authorizes the
representative to sign your return. To do this, you can use Form
2848. If you are filing a joint return as a surviving spouse, see Death
of a taxpayer on page 72.
Child’s return. If your child cannot sign the return, either parent
can sign the child’s name in the space provided. Then, enter “By
(your signature), parent for minor child.”
Daytime phone number. Providing your daytime phone number
may help speed the processing of your return. We may have questions about items on your return, such as the earned income credit,
credit for child and dependent care expenses, etc. If you answer our
questions over the phone, we may be able to continue processing
your return without mailing you a letter. If you are filing a joint
return, you can enter either your or your spouse’s daytime phone
number.
Paid preparer must sign your return. Generally, anyone you pay
to prepare your return must sign it in the space provided. The
preparer must give you a copy of the return for your records.
Someone who prepares your return but does not charge you should
not sign your return.
Electronic Return Signatures!
To file your return electronically, you must sign the return
electronically using a personal identification number (PIN). If you
are filing online using software, you must use a Self-Select PIN. If
you are filing electronically using a tax practitioner, you can use a
Self-Select PIN or a Practitioner PIN.
Self-Select PIN. The Self-Select PIN method allows you to create
your own PIN. If you are married filing jointly, you and your spouse
will each need to create a PIN and enter these PINs as your electronic signatures.
- 57 -
Need more information or forms? See page 77.
Page 58 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
A PIN is any combination of five digits you choose except five
zeros. If you use a PIN, there is nothing to sign and nothing to
mail — not even your Forms W-2.
To verify your identity, you will be prompted to enter your
adjusted gross income (AGI) from your originally filed 2007 federal income tax return, if applicable. Do not use your AGI from an
amended return (Form 1040X) or a math error correction made by
IRS. AGI is the amount shown on your 2007 Form 1040, line 38;
Form 1040A, line 22; or Form 1040EZ, line 4. If you do not have
your 2007 income tax return, call the IRS at 1-800-829-1040 to get
a free transcript of your return. (If you filed electronically last year,
you may use your prior year PIN to verify your identity instead of
your prior year AGI. The prior year PIN is the five digit PIN you
used to electronically sign your 2007 return.) You will also be
prompted to enter your date of birth (DOB). Make sure your DOB is
accurate and matches the information on record with the Social
Security Administration by checking your annual social security
statement.
!
Form 8453. You must send in a paper Form 8453 if you are attach-
ing Form 2848 (for an electronic return signed by an agent) or Form
8332 (or certain pages from a post-1984 decree or agreement).
For more details, visit www.irs.gov/efile and click on “Individual Taxpayers.”
Attach Required Forms and
Schedules
Attach Form(s) W-2 to the front of Form 1040A. If you received a
Form W-2c (a corrected Form W-2), attach a copy of your original
Form(s) W-2 and any Form(s) W-2c. Attach all other schedules and
forms behind Form 1040A in order by number. If you are filing
Schedule EIC, put it last. Do not attach items unless required to do
so.
You cannot use the Self-Select PIN method if you are a
first-time filer under age 16 at the end of 2008.
TIP
If you received a 2008 Form 1099-R showing federal
income tax withheld, also attach the form to the front of
Form 1040A.
CAUTION
Practitioner PIN. The Practitioner PIN method allows you to au-
If you owe tax and are sending in your payment, do not attach it
to Form 1040A. Instead, place it loose inside the envelope.
thorize your tax practitioner to enter or generate your PIN. The
practitioner can provide you with details.
Need more information or forms? See page 77.
- 58 -
Page 59 of 84 of Instructions 1040A
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
If line 27
(taxable
income) is —
At
least
But
less
than
0
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
If line 27
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
1,000
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
1,300
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
1,000
1,000
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
Sample Table
Example. Mr. and Mrs. Green are filing a joint return.
Their taxable income on Form 1040A, line 27, is $23,300.
First, they find the $23,300 – 23,350 taxable income line.
Next, they find the column for married filing jointly and
read down the column. The amount shown where the
taxable income line and filing status column meet is
$2,696. This is the tax amount they should enter on Form
1040A, line 28.
2008
Tax Table
At
least
But
less
than
1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
At
least
23,200
23,250
23,300
23,350
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
2,000
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
2,000
2,000
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
* This column must also be used by a qualifying widow(er).
23,250
23,300
23,350
23,400
Single Married
filing
jointly
*
3,083
3,090
3,098
3,105
If line 27
(taxable
income) is —
And you are —
Single
But
less
than
At
least
But
less
than
2,700
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
Married
filing
separately
Head
of a
household
Your tax is—
2,681 3,083
2,689 3,090
2,696 3,098
2,704 3,105
2,911
2,919
2,926
2,934
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000
271
274
276
279
281
284
286
289
291
294
296
299
271
274
276
279
281
284
286
289
291
294
296
299
271
274
276
279
281
284
286
289
291
294
296
299
271
274
276
279
281
284
286
289
291
294
296
299
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
5,000
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
3,000
3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
4,000
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
(Continued on page 60)
- 59 -
Page 60 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If line 27
(taxable
income) is —
At
least
But
less
than
If line 27
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
5,000
5,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
8,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
7,000
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
9,000
9,050
9,100
9,150
9,200
9,250
9,300
9,350
9,400
9,450
9,500
9,550
9,600
9,650
9,700
9,750
9,800
9,850
9,900
9,950
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
8,000
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798
10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
At
least
But
less
than
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
11,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
9,000
803
810
818
825
833
840
848
855
863
870
878
885
893
900
908
915
923
930
938
945
803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898
803
810
818
825
833
840
848
855
863
870
878
885
893
900
908
915
923
930
938
945
803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898
9,000
7,000
7,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
But
less
than
8,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,000
6,000
6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
At
least
If line 27
(taxable
income) is —
And you are —
11,000
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
12,000
1,253
1,260
1,268
1,275
1,283
1,290
1,298
1,305
1,313
1,320
1,328
1,335
1,343
1,350
1,358
1,365
1,373
1,380
1,388
1,395
1,103
1,108
1,113
1,118
1,123
1,128
1,133
1,138
1,143
1,148
1,153
1,158
1,163
1,168
1,173
1,178
1,183
1,188
1,193
1,198
1,253
1,260
1,268
1,275
1,283
1,290
1,298
1,305
1,313
1,320
1,328
1,335
1,343
1,350
1,358
1,365
1,373
1,380
1,388
1,395
1,103
1,108
1,113
1,118
1,123
1,128
1,133
1,138
1,143
1,149
1,156
1,164
1,171
1,179
1,186
1,194
1,201
1,209
1,216
1,224
1,403
1,410
1,418
1,425
1,433
1,440
1,448
1,455
1,463
1,470
1,478
1,485
1,493
1,500
1,508
1,515
1,523
1,530
1,538
1,545
1,203
1,208
1,213
1,218
1,223
1,228
1,233
1,238
1,243
1,248
1,253
1,258
1,263
1,268
1,273
1,278
1,283
1,288
1,293
1,298
1,403
1,410
1,418
1,425
1,433
1,440
1,448
1,455
1,463
1,470
1,478
1,485
1,493
1,500
1,508
1,515
1,523
1,530
1,538
1,545
1,231
1,239
1,246
1,254
1,261
1,269
1,276
1,284
1,291
1,299
1,306
1,314
1,321
1,329
1,336
1,344
1,351
1,359
1,366
1,374
1,553
1,560
1,568
1,575
1,583
1,590
1,598
1,605
1,613
1,620
1,628
1,635
1,643
1,650
1,658
1,665
1,673
1,680
1,688
1,695
1,303
1,308
1,313
1,318
1,323
1,328
1,333
1,338
1,343
1,348
1,353
1,358
1,363
1,368
1,373
1,378
1,383
1,388
1,393
1,398
1,553
1,560
1,568
1,575
1,583
1,590
1,598
1,605
1,613
1,620
1,628
1,635
1,643
1,650
1,658
1,665
1,673
1,680
1,688
1,695
1,381
1,389
1,396
1,404
1,411
1,419
1,426
1,434
1,441
1,449
1,456
1,464
1,471
1,479
1,486
1,494
1,501
1,509
1,516
1,524
12,000
9,050
9,100
9,150
9,200
9,250
9,300
9,350
9,400
9,450
9,500
9,550
9,600
9,650
9,700
9,750
9,800
9,850
9,900
9,950
10,000
953
960
968
975
983
990
998
1,005
1,013
1,020
1,028
1,035
1,043
1,050
1,058
1,065
1,073
1,080
1,088
1,095
903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998
953
960
968
975
983
990
998
1,005
1,013
1,020
1,028
1,035
1,043
1,050
1,058
1,065
1,073
1,080
1,088
1,095
903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998
12,000
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
1,103
1,110
1,118
1,125
1,133
1,140
1,148
1,155
1,163
1,170
1,178
1,185
1,193
1,200
1,208
1,215
1,223
1,230
1,238
1,245
1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098
1,103
1,110
1,118
1,125
1,133
1,140
1,148
1,155
1,163
1,170
1,178
1,185
1,193
1,200
1,208
1,215
1,223
1,230
1,238
1,245
1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098
13,000
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
11,000
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
13,000
13,000
* This column must also be used by a qualifying widow(er).
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
14,000
(Continued on page 61)
- 60 -
Page 61 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If line 27
(taxable
income) is —
At
least
But
less
than
If line 27
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
14,000
14,000
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
16,000
1,403
1,408
1,413
1,418
1,423
1,428
1,433
1,438
1,443
1,448
1,453
1,458
1,463
1,468
1,473
1,478
1,483
1,488
1,493
1,498
1,703
1,710
1,718
1,725
1,733
1,740
1,748
1,755
1,763
1,770
1,778
1,785
1,793
1,800
1,808
1,815
1,823
1,830
1,838
1,845
1,531
1,539
1,546
1,554
1,561
1,569
1,576
1,584
1,591
1,599
1,606
1,614
1,621
1,629
1,636
1,644
1,651
1,659
1,666
1,674
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
17,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
17,000
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
18,000
1,853
1,860
1,868
1,875
1,883
1,890
1,898
1,905
1,913
1,920
1,928
1,935
1,943
1,950
1,958
1,965
1,973
1,980
1,988
1,995
1,503
1,508
1,513
1,518
1,523
1,528
1,533
1,538
1,543
1,548
1,553
1,558
1,563
1,568
1,573
1,578
1,583
1,588
1,593
1,598
1,853
1,860
1,868
1,875
1,883
1,890
1,898
1,905
1,913
1,920
1,928
1,935
1,943
1,950
1,958
1,965
1,973
1,980
1,988
1,995
1,681
1,689
1,696
1,704
1,711
1,719
1,726
1,734
1,741
1,749
1,756
1,764
1,771
1,779
1,786
1,794
1,801
1,809
1,816
1,824
18,000
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
2,003
2,010
2,018
2,025
2,033
2,040
2,048
2,055
2,063
2,070
2,078
2,085
2,093
2,100
2,108
2,115
2,123
2,130
2,138
2,145
1,603
1,609
1,616
1,624
1,631
1,639
1,646
1,654
1,661
1,669
1,676
1,684
1,691
1,699
1,706
1,714
1,721
1,729
1,736
1,744
2,003
2,010
2,018
2,025
2,033
2,040
2,048
2,055
2,063
2,070
2,078
2,085
2,093
2,100
2,108
2,115
2,123
2,130
2,138
2,145
1,831
1,839
1,846
1,854
1,861
1,869
1,876
1,884
1,891
1,899
1,906
1,914
1,921
1,929
1,936
1,944
1,951
1,959
1,966
1,974
19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
19,000
1,751
1,759
1,766
1,774
1,781
1,789
1,796
1,804
1,811
1,819
1,826
1,834
1,841
1,849
1,856
1,864
1,871
1,879
1,886
1,894
2,153
2,160
2,168
2,175
2,183
2,190
2,198
2,205
2,213
2,220
2,228
2,235
2,243
2,250
2,258
2,265
2,273
2,280
2,288
2,295
1,981
1,989
1,996
2,004
2,011
2,019
2,026
2,034
2,041
2,049
2,056
2,064
2,071
2,079
2,086
2,094
2,101
2,109
2,116
2,124
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
20,000
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
21,000
2,603
2,610
2,618
2,625
2,633
2,640
2,648
2,655
2,663
2,670
2,678
2,685
2,693
2,700
2,708
2,715
2,723
2,730
2,738
2,745
2,201
2,209
2,216
2,224
2,231
2,239
2,246
2,254
2,261
2,269
2,276
2,284
2,291
2,299
2,306
2,314
2,321
2,329
2,336
2,344
2,603
2,610
2,618
2,625
2,633
2,640
2,648
2,655
2,663
2,670
2,678
2,685
2,693
2,700
2,708
2,715
2,723
2,730
2,738
2,745
2,431
2,439
2,446
2,454
2,461
2,469
2,476
2,484
2,491
2,499
2,506
2,514
2,521
2,529
2,536
2,544
2,551
2,559
2,566
2,574
2,753
2,760
2,768
2,775
2,783
2,790
2,798
2,805
2,813
2,820
2,828
2,835
2,843
2,850
2,858
2,865
2,873
2,880
2,888
2,895
2,351
2,359
2,366
2,374
2,381
2,389
2,396
2,404
2,411
2,419
2,426
2,434
2,441
2,449
2,456
2,464
2,471
2,479
2,486
2,494
2,753
2,760
2,768
2,775
2,783
2,790
2,798
2,805
2,813
2,820
2,828
2,835
2,843
2,850
2,858
2,865
2,873
2,880
2,888
2,895
2,581
2,589
2,596
2,604
2,611
2,619
2,626
2,634
2,641
2,649
2,656
2,664
2,671
2,679
2,686
2,694
2,701
2,709
2,716
2,724
2,903
2,910
2,918
2,925
2,933
2,940
2,948
2,955
2,963
2,970
2,978
2,985
2,993
3,000
3,008
3,015
3,023
3,030
3,038
3,045
2,501
2,509
2,516
2,524
2,531
2,539
2,546
2,554
2,561
2,569
2,576
2,584
2,591
2,599
2,606
2,614
2,621
2,629
2,636
2,644
2,903
2,910
2,918
2,925
2,933
2,940
2,948
2,955
2,963
2,970
2,978
2,985
2,993
3,000
3,008
3,015
3,023
3,030
3,038
3,045
2,731
2,739
2,746
2,754
2,761
2,769
2,776
2,784
2,791
2,799
2,806
2,814
2,821
2,829
2,836
2,844
2,851
2,859
2,866
2,874
21,000
2,303
2,310
2,318
2,325
2,333
2,340
2,348
2,355
2,363
2,370
2,378
2,385
2,393
2,400
2,408
2,415
2,423
2,430
2,438
2,445
1,901
1,909
1,916
1,924
1,931
1,939
1,946
1,954
1,961
1,969
1,976
1,984
1,991
1,999
2,006
2,014
2,021
2,029
2,036
2,044
2,303
2,310
2,318
2,325
2,333
2,340
2,348
2,355
2,363
2,370
2,378
2,385
2,393
2,400
2,408
2,415
2,423
2,430
2,438
2,445
2,131
2,139
2,146
2,154
2,161
2,169
2,176
2,184
2,191
2,199
2,206
2,214
2,221
2,229
2,236
2,244
2,251
2,259
2,266
2,274
21,000
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
2,453
2,460
2,468
2,475
2,483
2,490
2,498
2,505
2,513
2,520
2,528
2,535
2,543
2,550
2,558
2,565
2,573
2,580
2,588
2,595
2,051
2,059
2,066
2,074
2,081
2,089
2,096
2,104
2,111
2,119
2,126
2,134
2,141
2,149
2,156
2,164
2,171
2,179
2,186
2,194
2,453
2,460
2,468
2,475
2,483
2,490
2,498
2,505
2,513
2,520
2,528
2,535
2,543
2,550
2,558
2,565
2,573
2,580
2,588
2,595
2,281
2,289
2,296
2,304
2,311
2,319
2,326
2,334
2,341
2,349
2,356
2,364
2,371
2,379
2,386
2,394
2,401
2,409
2,416
2,424
22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
20,000
At
least
And you are —
20,000
2,153
2,160
2,168
2,175
2,183
2,190
2,198
2,205
2,213
2,220
2,228
2,235
2,243
2,250
2,258
2,265
2,273
2,280
2,288
2,295
18,000
16,000
16,000
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
But
less
than
And you are —
17,000
1,703
1,710
1,718
1,725
1,733
1,740
1,748
1,755
1,763
1,770
1,778
1,785
1,793
1,800
1,808
1,815
1,823
1,830
1,838
1,845
15,000
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
At
least
If line 27
(taxable
income) is —
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
22,000
22,000
* This column must also be used by a qualifying widow(er).
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
23,000
(Continued on page 62)
- 61 -
Page 62 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If line 27
(taxable
income) is —
At
least
But
less
than
If line 27
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
23,000
23,000
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
25,000
2,651
2,659
2,666
2,674
2,681
2,689
2,696
2,704
2,711
2,719
2,726
2,734
2,741
2,749
2,756
2,764
2,771
2,779
2,786
2,794
3,053
3,060
3,068
3,075
3,083
3,090
3,098
3,105
3,113
3,120
3,128
3,135
3,143
3,150
3,158
3,165
3,173
3,180
3,188
3,195
2,881
2,889
2,896
2,904
2,911
2,919
2,926
2,934
2,941
2,949
2,956
2,964
2,971
2,979
2,986
2,994
3,001
3,009
3,016
3,024
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
26,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
26,000
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
27,000
3,203
3,210
3,218
3,225
3,233
3,240
3,248
3,255
3,263
3,270
3,278
3,285
3,293
3,300
3,308
3,315
3,323
3,330
3,338
3,345
2,801
2,809
2,816
2,824
2,831
2,839
2,846
2,854
2,861
2,869
2,876
2,884
2,891
2,899
2,906
2,914
2,921
2,929
2,936
2,944
3,203
3,210
3,218
3,225
3,233
3,240
3,248
3,255
3,263
3,270
3,278
3,285
3,293
3,300
3,308
3,315
3,323
3,330
3,338
3,345
3,031
3,039
3,046
3,054
3,061
3,069
3,076
3,084
3,091
3,099
3,106
3,114
3,121
3,129
3,136
3,144
3,151
3,159
3,166
3,174
27,000
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
3,353
3,360
3,368
3,375
3,383
3,390
3,398
3,405
3,413
3,420
3,428
3,435
3,443
3,450
3,458
3,465
3,473
3,480
3,488
3,495
2,951
2,959
2,966
2,974
2,981
2,989
2,996
3,004
3,011
3,019
3,026
3,034
3,041
3,049
3,056
3,064
3,071
3,079
3,086
3,094
3,353
3,360
3,368
3,375
3,383
3,390
3,398
3,405
3,413
3,420
3,428
3,435
3,443
3,450
3,458
3,465
3,473
3,480
3,488
3,495
3,181
3,189
3,196
3,204
3,211
3,219
3,226
3,234
3,241
3,249
3,256
3,264
3,271
3,279
3,286
3,294
3,301
3,309
3,316
3,324
28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
28,000
3,101
3,109
3,116
3,124
3,131
3,139
3,146
3,154
3,161
3,169
3,176
3,184
3,191
3,199
3,206
3,214
3,221
3,229
3,236
3,244
3,503
3,510
3,518
3,525
3,533
3,540
3,548
3,555
3,563
3,570
3,578
3,585
3,593
3,600
3,608
3,615
3,623
3,630
3,638
3,645
3,331
3,339
3,346
3,354
3,361
3,369
3,376
3,384
3,391
3,399
3,406
3,414
3,421
3,429
3,436
3,444
3,451
3,459
3,466
3,474
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
29,000
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
30,000
3,953
3,960
3,968
3,975
3,983
3,990
3,998
4,005
4,013
4,020
4,028
4,035
4,043
4,050
4,058
4,065
4,073
4,080
4,088
4,095
3,551
3,559
3,566
3,574
3,581
3,589
3,596
3,604
3,611
3,619
3,626
3,634
3,641
3,649
3,656
3,664
3,671
3,679
3,686
3,694
3,953
3,960
3,968
3,975
3,983
3,990
3,998
4,005
4,013
4,020
4,028
4,035
4,043
4,050
4,058
4,065
4,073
4,080
4,088
4,095
3,781
3,789
3,796
3,804
3,811
3,819
3,826
3,834
3,841
3,849
3,856
3,864
3,871
3,879
3,886
3,894
3,901
3,909
3,916
3,924
4,103
4,110
4,118
4,125
4,133
4,140
4,148
4,155
4,163
4,170
4,178
4,185
4,193
4,200
4,208
4,215
4,223
4,230
4,238
4,245
3,701
3,709
3,716
3,724
3,731
3,739
3,746
3,754
3,761
3,769
3,776
3,784
3,791
3,799
3,806
3,814
3,821
3,829
3,836
3,844
4,103
4,110
4,118
4,125
4,133
4,140
4,148
4,155
4,163
4,170
4,178
4,185
4,193
4,200
4,208
4,215
4,223
4,230
4,238
4,245
3,931
3,939
3,946
3,954
3,961
3,969
3,976
3,984
3,991
3,999
4,006
4,014
4,021
4,029
4,036
4,044
4,051
4,059
4,066
4,074
4,253
4,260
4,268
4,275
4,283
4,290
4,298
4,305
4,313
4,320
4,328
4,335
4,343
4,350
4,358
4,365
4,373
4,380
4,388
4,395
3,851
3,859
3,866
3,874
3,881
3,889
3,896
3,904
3,911
3,919
3,926
3,934
3,941
3,949
3,956
3,964
3,971
3,979
3,986
3,994
4,253
4,260
4,268
4,275
4,283
4,290
4,298
4,305
4,313
4,320
4,328
4,335
4,343
4,350
4,358
4,365
4,373
4,380
4,388
4,395
4,081
4,089
4,096
4,104
4,111
4,119
4,126
4,134
4,141
4,149
4,156
4,164
4,171
4,179
4,186
4,194
4,201
4,209
4,216
4,224
30,000
3,653
3,660
3,668
3,675
3,683
3,690
3,698
3,705
3,713
3,720
3,728
3,735
3,743
3,750
3,758
3,765
3,773
3,780
3,788
3,795
3,251
3,259
3,266
3,274
3,281
3,289
3,296
3,304
3,311
3,319
3,326
3,334
3,341
3,349
3,356
3,364
3,371
3,379
3,386
3,394
3,653
3,660
3,668
3,675
3,683
3,690
3,698
3,705
3,713
3,720
3,728
3,735
3,743
3,750
3,758
3,765
3,773
3,780
3,788
3,795
3,481
3,489
3,496
3,504
3,511
3,519
3,526
3,534
3,541
3,549
3,556
3,564
3,571
3,579
3,586
3,594
3,601
3,609
3,616
3,624
30,000
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
3,803
3,810
3,818
3,825
3,833
3,840
3,848
3,855
3,863
3,870
3,878
3,885
3,893
3,900
3,908
3,915
3,923
3,930
3,938
3,945
3,401
3,409
3,416
3,424
3,431
3,439
3,446
3,454
3,461
3,469
3,476
3,484
3,491
3,499
3,506
3,514
3,521
3,529
3,536
3,544
3,803
3,810
3,818
3,825
3,833
3,840
3,848
3,855
3,863
3,870
3,878
3,885
3,893
3,900
3,908
3,915
3,923
3,930
3,938
3,945
3,631
3,639
3,646
3,654
3,661
3,669
3,676
3,684
3,691
3,699
3,706
3,714
3,721
3,729
3,736
3,744
3,751
3,759
3,766
3,774
31,000
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
29,000
At
least
And you are —
29,000
3,503
3,510
3,518
3,525
3,533
3,540
3,548
3,555
3,563
3,570
3,578
3,585
3,593
3,600
3,608
3,615
3,623
3,630
3,638
3,645
27,000
25,000
25,000
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
But
less
than
26,000
3,053
3,060
3,068
3,075
3,083
3,090
3,098
3,105
3,113
3,120
3,128
3,135
3,143
3,150
3,158
3,165
3,173
3,180
3,188
3,195
24,000
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
At
least
If line 27
(taxable
income) is —
And you are —
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
31,000
31,000
* This column must also be used by a qualifying widow(er).
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
32,000
(Continued on page 63)
- 62 -
Page 63 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If line 27
(taxable
income) is —
At
least
But
less
than
If line 27
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
32,000
32,000
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
34,000
4,001
4,009
4,016
4,024
4,031
4,039
4,046
4,054
4,061
4,069
4,076
4,084
4,091
4,099
4,106
4,114
4,121
4,129
4,136
4,144
4,403
4,410
4,418
4,425
4,433
4,440
4,448
4,455
4,463
4,470
4,478
4,488
4,500
4,513
4,525
4,538
4,550
4,563
4,575
4,588
4,231
4,239
4,246
4,254
4,261
4,269
4,276
4,284
4,291
4,299
4,306
4,314
4,321
4,329
4,336
4,344
4,351
4,359
4,366
4,374
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
35,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
35,000
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
36,000
4,600
4,613
4,625
4,638
4,650
4,663
4,675
4,688
4,700
4,713
4,725
4,738
4,750
4,763
4,775
4,788
4,800
4,813
4,825
4,838
4,151
4,159
4,166
4,174
4,181
4,189
4,196
4,204
4,211
4,219
4,226
4,234
4,241
4,249
4,256
4,264
4,271
4,279
4,286
4,294
4,600
4,613
4,625
4,638
4,650
4,663
4,675
4,688
4,700
4,713
4,725
4,738
4,750
4,763
4,775
4,788
4,800
4,813
4,825
4,838
4,381
4,389
4,396
4,404
4,411
4,419
4,426
4,434
4,441
4,449
4,456
4,464
4,471
4,479
4,486
4,494
4,501
4,509
4,516
4,524
36,000
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
4,850
4,863
4,875
4,888
4,900
4,913
4,925
4,938
4,950
4,963
4,975
4,988
5,000
5,013
5,025
5,038
5,050
5,063
5,075
5,088
4,301
4,309
4,316
4,324
4,331
4,339
4,346
4,354
4,361
4,369
4,376
4,384
4,391
4,399
4,406
4,414
4,421
4,429
4,436
4,444
4,850
4,863
4,875
4,888
4,900
4,913
4,925
4,938
4,950
4,963
4,975
4,988
5,000
5,013
5,025
5,038
5,050
5,063
5,075
5,088
4,531
4,539
4,546
4,554
4,561
4,569
4,576
4,584
4,591
4,599
4,606
4,614
4,621
4,629
4,636
4,644
4,651
4,659
4,666
4,674
37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
37,000
4,451
4,459
4,466
4,474
4,481
4,489
4,496
4,504
4,511
4,519
4,526
4,534
4,541
4,549
4,556
4,564
4,571
4,579
4,586
4,594
5,100
5,113
5,125
5,138
5,150
5,163
5,175
5,188
5,200
5,213
5,225
5,238
5,250
5,263
5,275
5,288
5,300
5,313
5,325
5,338
4,681
4,689
4,696
4,704
4,711
4,719
4,726
4,734
4,741
4,749
4,756
4,764
4,771
4,779
4,786
4,794
4,801
4,809
4,816
4,824
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
38,000
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
39,000
5,850
5,863
5,875
5,888
5,900
5,913
5,925
5,938
5,950
5,963
5,975
5,988
6,000
6,013
6,025
6,038
6,050
6,063
6,075
6,088
4,901
4,909
4,916
4,924
4,931
4,939
4,946
4,954
4,961
4,969
4,976
4,984
4,991
4,999
5,006
5,014
5,021
5,029
5,036
5,044
5,850
5,863
5,875
5,888
5,900
5,913
5,925
5,938
5,950
5,963
5,975
5,988
6,000
6,013
6,025
6,038
6,050
6,063
6,075
6,088
5,131
5,139
5,146
5,154
5,161
5,169
5,176
5,184
5,191
5,199
5,206
5,214
5,221
5,229
5,236
5,244
5,251
5,259
5,266
5,274
6,100
6,113
6,125
6,138
6,150
6,163
6,175
6,188
6,200
6,213
6,225
6,238
6,250
6,263
6,275
6,288
6,300
6,313
6,325
6,338
5,051
5,059
5,066
5,074
5,081
5,089
5,096
5,104
5,111
5,119
5,126
5,134
5,141
5,149
5,156
5,164
5,171
5,179
5,186
5,194
6,100
6,113
6,125
6,138
6,150
6,163
6,175
6,188
6,200
6,213
6,225
6,238
6,250
6,263
6,275
6,288
6,300
6,313
6,325
6,338
5,281
5,289
5,296
5,304
5,311
5,319
5,326
5,334
5,341
5,349
5,356
5,364
5,371
5,379
5,386
5,394
5,401
5,409
5,416
5,424
6,350
6,363
6,375
6,388
6,400
6,413
6,425
6,438
6,450
6,463
6,475
6,488
6,500
6,513
6,525
6,538
6,550
6,563
6,575
6,588
5,201
5,209
5,216
5,224
5,231
5,239
5,246
5,254
5,261
5,269
5,276
5,284
5,291
5,299
5,306
5,314
5,321
5,329
5,336
5,344
6,350
6,363
6,375
6,388
6,400
6,413
6,425
6,438
6,450
6,463
6,475
6,488
6,500
6,513
6,525
6,538
6,550
6,563
6,575
6,588
5,431
5,439
5,446
5,454
5,461
5,469
5,476
5,484
5,491
5,499
5,506
5,514
5,521
5,529
5,536
5,544
5,551
5,559
5,566
5,574
39,000
5,350
5,363
5,375
5,388
5,400
5,413
5,425
5,438
5,450
5,463
5,475
5,488
5,500
5,513
5,525
5,538
5,550
5,563
5,575
5,588
4,601
4,609
4,616
4,624
4,631
4,639
4,646
4,654
4,661
4,669
4,676
4,684
4,691
4,699
4,706
4,714
4,721
4,729
4,736
4,744
5,350
5,363
5,375
5,388
5,400
5,413
5,425
5,438
5,450
5,463
5,475
5,488
5,500
5,513
5,525
5,538
5,550
5,563
5,575
5,588
4,831
4,839
4,846
4,854
4,861
4,869
4,876
4,884
4,891
4,899
4,906
4,914
4,921
4,929
4,936
4,944
4,951
4,959
4,966
4,974
39,000
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
5,600
5,613
5,625
5,638
5,650
5,663
5,675
5,688
5,700
5,713
5,725
5,738
5,750
5,763
5,775
5,788
5,800
5,813
5,825
5,838
4,751
4,759
4,766
4,774
4,781
4,789
4,796
4,804
4,811
4,819
4,826
4,834
4,841
4,849
4,856
4,864
4,871
4,879
4,886
4,894
5,600
5,613
5,625
5,638
5,650
5,663
5,675
5,688
5,700
5,713
5,725
5,738
5,750
5,763
5,775
5,788
5,800
5,813
5,825
5,838
4,981
4,989
4,996
5,004
5,011
5,019
5,026
5,034
5,041
5,049
5,056
5,064
5,071
5,079
5,086
5,094
5,101
5,109
5,116
5,124
40,000
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
38,000
At
least
And you are —
38,000
5,100
5,113
5,125
5,138
5,150
5,163
5,175
5,188
5,200
5,213
5,225
5,238
5,250
5,263
5,275
5,288
5,300
5,313
5,325
5,338
36,000
34,000
34,000
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
But
less
than
And you are —
35,000
4,403
4,410
4,418
4,425
4,433
4,440
4,448
4,455
4,463
4,470
4,478
4,488
4,500
4,513
4,525
4,538
4,550
4,563
4,575
4,588
33,000
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
At
least
If line 27
(taxable
income) is —
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
40,000
40,000
* This column must also be used by a qualifying widow(er).
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
41,000
(Continued on page 64)
- 63 -
Page 64 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If line 27
(taxable
income) is —
At
least
But
less
than
If line 27
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
41,000
41,000
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
43,000
5,351
5,359
5,366
5,374
5,381
5,389
5,396
5,404
5,411
5,419
5,426
5,434
5,441
5,449
5,456
5,464
5,471
5,479
5,486
5,494
6,600
6,613
6,625
6,638
6,650
6,663
6,675
6,688
6,700
6,713
6,725
6,738
6,750
6,763
6,775
6,788
6,800
6,813
6,825
6,838
5,581
5,589
5,596
5,604
5,611
5,619
5,626
5,634
5,641
5,649
5,656
5,664
5,671
5,679
5,686
5,694
5,701
5,709
5,716
5,724
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
44,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
44,000
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
45,000
6,850
6,863
6,875
6,888
6,900
6,913
6,925
6,938
6,950
6,963
6,975
6,988
7,000
7,013
7,025
7,038
7,050
7,063
7,075
7,088
5,501
5,509
5,516
5,524
5,531
5,539
5,546
5,554
5,561
5,569
5,576
5,584
5,591
5,599
5,606
5,614
5,621
5,629
5,636
5,644
6,850
6,863
6,875
6,888
6,900
6,913
6,925
6,938
6,950
6,963
6,975
6,988
7,000
7,013
7,025
7,038
7,050
7,063
7,075
7,088
5,731
5,739
5,746
5,754
5,761
5,769
5,776
5,784
5,791
5,799
5,806
5,814
5,821
5,829
5,836
5,844
5,851
5,859
5,866
5,874
45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
7,100
7,113
7,125
7,138
7,150
7,163
7,175
7,188
7,200
7,213
7,225
7,238
7,250
7,263
7,275
7,288
7,300
7,313
7,325
7,338
5,651
5,659
5,666
5,674
5,681
5,689
5,696
5,704
5,711
5,719
5,726
5,734
5,741
5,749
5,756
5,764
5,771
5,779
5,786
5,794
7,100
7,113
7,125
7,138
7,150
7,163
7,175
7,188
7,200
7,213
7,225
7,238
7,250
7,263
7,275
7,288
7,300
7,313
7,325
7,338
5,881
5,889
5,896
5,904
5,911
5,919
5,926
5,934
5,941
5,949
5,956
5,964
5,971
5,981
5,994
6,006
6,019
6,031
6,044
6,056
46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
46,000
5,801
5,809
5,816
5,824
5,831
5,839
5,846
5,854
5,861
5,869
5,876
5,884
5,891
5,899
5,906
5,914
5,921
5,929
5,936
5,944
7,350
7,363
7,375
7,388
7,400
7,413
7,425
7,438
7,450
7,463
7,475
7,488
7,500
7,513
7,525
7,538
7,550
7,563
7,575
7,588
6,069
6,081
6,094
6,106
6,119
6,131
6,144
6,156
6,169
6,181
6,194
6,206
6,219
6,231
6,244
6,256
6,269
6,281
6,294
6,306
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
47,000
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
48,000
8,100
8,113
8,125
8,138
8,150
8,163
8,175
8,188
8,200
8,213
8,225
8,238
8,250
8,263
8,275
8,288
8,300
8,313
8,325
8,338
6,251
6,259
6,266
6,274
6,281
6,289
6,296
6,304
6,311
6,319
6,326
6,334
6,341
6,349
6,356
6,364
6,371
6,379
6,386
6,394
8,100
8,113
8,125
8,138
8,150
8,163
8,175
8,188
8,200
8,213
8,225
8,238
8,250
8,263
8,275
8,288
8,300
8,313
8,325
8,338
6,819
6,831
6,844
6,856
6,869
6,881
6,894
6,906
6,919
6,931
6,944
6,956
6,969
6,981
6,994
7,006
7,019
7,031
7,044
7,056
8,350
8,363
8,375
8,388
8,400
8,413
8,425
8,438
8,450
8,463
8,475
8,488
8,500
8,513
8,525
8,538
8,550
8,563
8,575
8,588
6,401
6,409
6,416
6,424
6,431
6,439
6,446
6,454
6,461
6,469
6,476
6,484
6,491
6,499
6,506
6,514
6,521
6,529
6,536
6,544
8,350
8,363
8,375
8,388
8,400
8,413
8,425
8,438
8,450
8,463
8,475
8,488
8,500
8,513
8,525
8,538
8,550
8,563
8,575
8,588
7,069
7,081
7,094
7,106
7,119
7,131
7,144
7,156
7,169
7,181
7,194
7,206
7,219
7,231
7,244
7,256
7,269
7,281
7,294
7,306
8,600
8,613
8,625
8,638
8,650
8,663
8,675
8,688
8,700
8,713
8,725
8,738
8,750
8,763
8,775
8,788
8,800
8,813
8,825
8,838
6,551
6,559
6,566
6,574
6,581
6,589
6,596
6,604
6,611
6,619
6,626
6,634
6,641
6,649
6,656
6,664
6,671
6,679
6,686
6,694
8,600
8,613
8,625
8,638
8,650
8,663
8,675
8,688
8,700
8,713
8,725
8,738
8,750
8,763
8,775
8,788
8,800
8,813
8,825
8,838
7,319
7,331
7,344
7,356
7,369
7,381
7,394
7,406
7,419
7,431
7,444
7,456
7,469
7,481
7,494
7,506
7,519
7,531
7,544
7,556
48,000
7,600
7,613
7,625
7,638
7,650
7,663
7,675
7,688
7,700
7,713
7,725
7,738
7,750
7,763
7,775
7,788
7,800
7,813
7,825
7,838
5,951
5,959
5,966
5,974
5,981
5,989
5,996
6,004
6,011
6,019
6,026
6,034
6,041
6,049
6,056
6,064
6,071
6,079
6,086
6,094
7,600
7,613
7,625
7,638
7,650
7,663
7,675
7,688
7,700
7,713
7,725
7,738
7,750
7,763
7,775
7,788
7,800
7,813
7,825
7,838
6,319
6,331
6,344
6,356
6,369
6,381
6,394
6,406
6,419
6,431
6,444
6,456
6,469
6,481
6,494
6,506
6,519
6,531
6,544
6,556
48,000
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
7,850
7,863
7,875
7,888
7,900
7,913
7,925
7,938
7,950
7,963
7,975
7,988
8,000
8,013
8,025
8,038
8,050
8,063
8,075
8,088
6,101
6,109
6,116
6,124
6,131
6,139
6,146
6,154
6,161
6,169
6,176
6,184
6,191
6,199
6,206
6,214
6,221
6,229
6,236
6,244
7,850
7,863
7,875
7,888
7,900
7,913
7,925
7,938
7,950
7,963
7,975
7,988
8,000
8,013
8,025
8,038
8,050
8,063
8,075
8,088
6,569
6,581
6,594
6,606
6,619
6,631
6,644
6,656
6,669
6,681
6,694
6,706
6,719
6,731
6,744
6,756
6,769
6,781
6,794
6,806
49,000
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
47,000
At
least
And you are —
47,000
7,350
7,363
7,375
7,388
7,400
7,413
7,425
7,438
7,450
7,463
7,475
7,488
7,500
7,513
7,525
7,538
7,550
7,563
7,575
7,588
45,000
43,000
43,000
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
But
less
than
44,000
6,600
6,613
6,625
6,638
6,650
6,663
6,675
6,688
6,700
6,713
6,725
6,738
6,750
6,763
6,775
6,788
6,800
6,813
6,825
6,838
42,000
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
At
least
If line 27
(taxable
income) is —
And you are —
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
49,000
49,000
* This column must also be used by a qualifying widow(er).
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
50,000
(Continued on page 65)
- 64 -
Page 65 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If line 27
(taxable
income) is —
At
least
But
less
than
If line 27
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
50,000
50,000
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
52,000
6,701
6,709
6,716
6,724
6,731
6,739
6,746
6,754
6,761
6,769
6,776
6,784
6,791
6,799
6,806
6,814
6,821
6,829
6,836
6,844
8,850
8,863
8,875
8,888
8,900
8,913
8,925
8,938
8,950
8,963
8,975
8,988
9,000
9,013
9,025
9,038
9,050
9,063
9,075
9,088
7,569
7,581
7,594
7,606
7,619
7,631
7,644
7,656
7,669
7,681
7,694
7,706
7,719
7,731
7,744
7,756
7,769
7,781
7,794
7,806
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
53,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
53,000
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
54,000
9,100
9,113
9,125
9,138
9,150
9,163
9,175
9,188
9,200
9,213
9,225
9,238
9,250
9,263
9,275
9,288
9,300
9,313
9,325
9,338
6,851
6,859
6,866
6,874
6,881
6,889
6,896
6,904
6,911
6,919
6,926
6,934
6,941
6,949
6,956
6,964
6,971
6,979
6,986
6,994
9,100
9,113
9,125
9,138
9,150
9,163
9,175
9,188
9,200
9,213
9,225
9,238
9,250
9,263
9,275
9,288
9,300
9,313
9,325
9,338
7,819
7,831
7,844
7,856
7,869
7,881
7,894
7,906
7,919
7,931
7,944
7,956
7,969
7,981
7,994
8,006
8,019
8,031
8,044
8,056
54,000
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
9,350
9,363
9,375
9,388
9,400
9,413
9,425
9,438
9,450
9,463
9,475
9,488
9,500
9,513
9,525
9,538
9,550
9,563
9,575
9,588
7,001
7,009
7,016
7,024
7,031
7,039
7,046
7,054
7,061
7,069
7,076
7,084
7,091
7,099
7,106
7,114
7,121
7,129
7,136
7,144
9,350
9,363
9,375
9,388
9,400
9,413
9,425
9,438
9,450
9,463
9,475
9,488
9,500
9,513
9,525
9,538
9,550
9,563
9,575
9,588
8,069
8,081
8,094
8,106
8,119
8,131
8,144
8,156
8,169
8,181
8,194
8,206
8,219
8,231
8,244
8,256
8,269
8,281
8,294
8,306
55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
55,000
7,151
7,159
7,166
7,174
7,181
7,189
7,196
7,204
7,211
7,219
7,226
7,234
7,241
7,249
7,256
7,264
7,271
7,279
7,286
7,294
9,600
9,613
9,625
9,638
9,650
9,663
9,675
9,688
9,700
9,713
9,725
9,738
9,750
9,763
9,775
9,788
9,800
9,813
9,825
9,838
8,319
8,331
8,344
8,356
8,369
8,381
8,394
8,406
8,419
8,431
8,444
8,456
8,469
8,481
8,494
8,506
8,519
8,531
8,544
8,556
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
56,000
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
57,000
10,350
10,363
10,375
10,388
10,400
10,413
10,425
10,438
10,450
10,463
10,475
10,488
10,500
10,513
10,525
10,538
10,550
10,563
10,575
10,588
7,601
7,609
7,616
7,624
7,631
7,639
7,646
7,654
7,661
7,669
7,676
7,684
7,691
7,699
7,706
7,714
7,721
7,729
7,736
7,744
10,350
10,363
10,375
10,388
10,400
10,413
10,425
10,438
10,450
10,463
10,475
10,488
10,500
10,513
10,525
10,538
10,550
10,563
10,575
10,588
9,069
9,081
9,094
9,106
9,119
9,131
9,144
9,156
9,169
9,181
9,194
9,206
9,219
9,231
9,244
9,256
9,269
9,281
9,294
9,306
10,600
10,613
10,625
10,638
10,650
10,663
10,675
10,688
10,700
10,713
10,725
10,738
10,750
10,763
10,775
10,788
10,800
10,813
10,825
10,838
7,751
7,759
7,766
7,774
7,781
7,789
7,796
7,804
7,811
7,819
7,826
7,834
7,841
7,849
7,856
7,864
7,871
7,879
7,886
7,894
10,600
10,613
10,625
10,638
10,650
10,663
10,675
10,688
10,700
10,713
10,725
10,738
10,750
10,763
10,775
10,788
10,800
10,813
10,825
10,838
9,319
9,331
9,344
9,356
9,369
9,381
9,394
9,406
9,419
9,431
9,444
9,456
9,469
9,481
9,494
9,506
9,519
9,531
9,544
9,556
10,850
10,863
10,875
10,888
10,900
10,913
10,925
10,938
10,950
10,963
10,975
10,988
11,000
11,013
11,025
11,038
11,050
11,063
11,075
11,088
7,901
7,909
7,916
7,924
7,931
7,939
7,946
7,954
7,961
7,969
7,976
7,984
7,991
7,999
8,006
8,014
8,021
8,029
8,036
8,044
10,850
10,863
10,875
10,888
10,900
10,913
10,925
10,938
10,950
10,963
10,975
10,988
11,000
11,013
11,025
11,038
11,050
11,063
11,075
11,088
9,569
9,581
9,594
9,606
9,619
9,631
9,644
9,656
9,669
9,681
9,694
9,706
9,719
9,731
9,744
9,756
9,769
9,781
9,794
9,806
57,000
9,850
9,863
9,875
9,888
9,900
9,913
9,925
9,938
9,950
9,963
9,975
9,988
10,000
10,013
10,025
10,038
10,050
10,063
10,075
10,088
7,301
7,309
7,316
7,324
7,331
7,339
7,346
7,354
7,361
7,369
7,376
7,384
7,391
7,399
7,406
7,414
7,421
7,429
7,436
7,444
9,850
9,863
9,875
9,888
9,900
9,913
9,925
9,938
9,950
9,963
9,975
9,988
10,000
10,013
10,025
10,038
10,050
10,063
10,075
10,088
8,569
8,581
8,594
8,606
8,619
8,631
8,644
8,656
8,669
8,681
8,694
8,706
8,719
8,731
8,744
8,756
8,769
8,781
8,794
8,806
57,000
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
10,100
10,113
10,125
10,138
10,150
10,163
10,175
10,188
10,200
10,213
10,225
10,238
10,250
10,263
10,275
10,288
10,300
10,313
10,325
10,338
7,451
7,459
7,466
7,474
7,481
7,489
7,496
7,504
7,511
7,519
7,526
7,534
7,541
7,549
7,556
7,564
7,571
7,579
7,586
7,594
10,100
10,113
10,125
10,138
10,150
10,163
10,175
10,188
10,200
10,213
10,225
10,238
10,250
10,263
10,275
10,288
10,300
10,313
10,325
10,338
8,819
8,831
8,844
8,856
8,869
8,881
8,894
8,906
8,919
8,931
8,944
8,956
8,969
8,981
8,994
9,006
9,019
9,031
9,044
9,056
58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
56,000
At
least
And you are —
56,000
9,600
9,613
9,625
9,638
9,650
9,663
9,675
9,688
9,700
9,713
9,725
9,738
9,750
9,763
9,775
9,788
9,800
9,813
9,825
9,838
54,000
52,000
52,000
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
But
less
than
And you are —
53,000
8,850
8,863
8,875
8,888
8,900
8,913
8,925
8,938
8,950
8,963
8,975
8,988
9,000
9,013
9,025
9,038
9,050
9,063
9,075
9,088
51,000
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
At
least
If line 27
(taxable
income) is —
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
58,000
58,000
* This column must also be used by a qualifying widow(er).
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
59,000
(Continued on page 66)
- 65 -
Page 66 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If line 27
(taxable
income) is —
At
least
But
less
than
If line 27
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
9,819
9,831
9,844
9,856
9,869
9,881
9,894
9,906
9,919
9,931
9,944
9,956
9,969
9,981
9,994
10,006
10,019
10,031
10,044
10,056
62,000
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
59,000
59,000
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
61,000
8,051
8,059
8,066
8,074
8,081
8,089
8,096
8,104
8,111
8,119
8,126
8,134
8,141
8,149
8,156
8,164
8,171
8,179
8,186
8,194
11,100
11,113
11,125
11,138
11,150
11,163
11,175
11,188
11,200
11,213
11,225
11,238
11,250
11,263
11,275
11,288
11,300
11,313
11,325
11,338
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
62,000
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
63,000
10,569
10,581
10,594
10,606
10,619
10,631
10,644
10,656
10,669
10,681
10,694
10,706
10,719
10,731
10,744
10,756
10,769
10,781
10,794
10,806
65,000
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
11,350
11,363
11,375
11,388
11,400
11,413
11,425
11,438
11,450
11,463
11,475
11,488
11,500
11,513
11,525
11,538
11,550
11,563
11,575
11,588
8,201
8,209
8,216
8,224
8,231
8,239
8,246
8,254
8,261
8,269
8,276
8,284
8,291
8,299
8,306
8,314
8,321
8,329
8,336
8,344
11,350
11,363
11,375
11,388
11,400
11,413
11,425
11,438
11,450
11,463
11,475
11,488
11,500
11,513
11,525
11,538
11,550
11,563
11,575
11,588
10,069
10,081
10,094
10,106
10,119
10,131
10,144
10,156
10,169
10,181
10,194
10,206
10,219
10,231
10,244
10,256
10,269
10,281
10,294
10,306
63,000
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
11,600
11,613
11,625
11,638
11,650
11,663
11,675
11,688
11,700
11,713
11,725
11,738
11,750
11,763
11,775
11,788
11,800
11,813
11,825
11,838
8,351
8,359
8,366
8,374
8,381
8,389
8,396
8,404
8,411
8,419
8,426
8,434
8,441
8,449
8,456
8,464
8,471
8,479
8,486
8,494
11,600
11,613
11,625
11,638
11,650
11,663
11,675
11,688
11,700
11,713
11,725
11,738
11,750
11,763
11,775
11,788
11,800
11,813
11,825
11,838
10,319
10,331
10,344
10,356
10,369
10,381
10,394
10,406
10,419
10,431
10,444
10,456
10,469
10,481
10,494
10,506
10,519
10,531
10,544
10,556
64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
64,000
8,501
8,509
8,516
8,524
8,531
8,539
8,546
8,554
8,561
8,569
8,576
8,584
8,591
8,599
8,606
8,614
8,621
8,629
8,636
8,644
11,850
11,863
11,875
11,888
11,900
11,913
11,925
11,938
11,950
11,963
11,975
11,988
12,000
12,013
12,025
12,038
12,050
12,063
12,075
12,088
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
66,000
12,600
12,613
12,625
12,638
12,650
12,663
12,675
12,688
12,700
12,713
12,725
12,738
12,750
12,763
12,775
12,788
12,800
12,813
12,825
12,838
8,951
8,959
8,969
8,981
8,994
9,006
9,019
9,031
9,044
9,056
9,069
9,081
9,094
9,106
9,119
9,131
9,144
9,156
9,169
9,181
12,600
12,613
12,625
12,638
12,650
12,663
12,675
12,688
12,700
12,713
12,725
12,738
12,750
12,763
12,775
12,789
12,803
12,817
12,831
12,845
11,319
11,331
11,344
11,356
11,369
11,381
11,394
11,406
11,419
11,431
11,444
11,456
11,469
11,481
11,494
11,506
11,519
11,531
11,544
11,556
12,850
12,863
12,875
12,888
12,900
12,913
12,925
12,938
12,950
12,963
12,975
12,988
13,000
13,013
13,025
13,038
13,050
13,063
13,075
13,088
9,194
9,206
9,219
9,231
9,244
9,256
9,269
9,281
9,294
9,306
9,319
9,331
9,344
9,356
9,369
9,381
9,394
9,406
9,419
9,431
12,859
12,873
12,887
12,901
12,915
12,929
12,943
12,957
12,971
12,985
12,999
13,013
13,027
13,041
13,055
13,069
13,083
13,097
13,111
13,125
11,569
11,581
11,594
11,606
11,619
11,631
11,644
11,656
11,669
11,681
11,694
11,706
11,719
11,731
11,744
11,756
11,769
11,781
11,794
11,806
13,100
13,113
13,125
13,138
13,150
13,163
13,175
13,188
13,200
13,213
13,225
13,238
13,250
13,263
13,275
13,288
13,300
13,313
13,325
13,338
9,444
9,456
9,469
9,481
9,494
9,506
9,519
9,531
9,544
9,556
9,569
9,581
9,594
9,606
9,619
9,631
9,644
9,656
9,669
9,681
13,139
13,153
13,167
13,181
13,195
13,209
13,223
13,237
13,251
13,265
13,279
13,293
13,307
13,321
13,335
13,349
13,363
13,377
13,391
13,405
11,819
11,831
11,844
11,856
11,869
11,881
11,894
11,906
11,919
11,931
11,944
11,956
11,969
11,981
11,994
12,006
12,019
12,031
12,044
12,056
66,000
12,100
12,113
12,125
12,138
12,150
12,163
12,175
12,188
12,200
12,213
12,225
12,238
12,250
12,263
12,275
12,288
12,300
12,313
12,325
12,338
8,651
8,659
8,666
8,674
8,681
8,689
8,696
8,704
8,711
8,719
8,726
8,734
8,741
8,749
8,756
8,764
8,771
8,779
8,786
8,794
12,100
12,113
12,125
12,138
12,150
12,163
12,175
12,188
12,200
12,213
12,225
12,238
12,250
12,263
12,275
12,288
12,300
12,313
12,325
12,338
10,819
10,831
10,844
10,856
10,869
10,881
10,894
10,906
10,919
10,931
10,944
10,956
10,969
10,981
10,994
11,006
11,019
11,031
11,044
11,056
66,000
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
12,350
12,363
12,375
12,388
12,400
12,413
12,425
12,438
12,450
12,463
12,475
12,488
12,500
12,513
12,525
12,538
12,550
12,563
12,575
12,588
8,801
8,809
8,816
8,824
8,831
8,839
8,846
8,854
8,861
8,869
8,876
8,884
8,891
8,899
8,906
8,914
8,921
8,929
8,936
8,944
12,350
12,363
12,375
12,388
12,400
12,413
12,425
12,438
12,450
12,463
12,475
12,488
12,500
12,513
12,525
12,538
12,550
12,563
12,575
12,588
11,069
11,081
11,094
11,106
11,119
11,131
11,144
11,156
11,169
11,181
11,194
11,206
11,219
11,231
11,244
11,256
11,269
11,281
11,294
11,306
67,000
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
65,000
But
less
than
And you are —
65,000
11,850
11,863
11,875
11,888
11,900
11,913
11,925
11,938
11,950
11,963
11,975
11,988
12,000
12,013
12,025
12,038
12,050
12,063
12,075
12,088
63,000
61,000
61,000
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
Single
62,000
11,100
11,113
11,125
11,138
11,150
11,163
11,175
11,188
11,200
11,213
11,225
11,238
11,250
11,263
11,275
11,288
11,300
11,313
11,325
11,338
60,000
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
But
less
than
If line 27
(taxable
income) is —
And you are —
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
67,000
67,000
* This column must also be used by a qualifying widow(er).
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
68,000
(Continued on page 67)
- 66 -
Page 67 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If line 27
(taxable
income) is —
At
least
But
less
than
If line 27
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
12,069
12,081
12,094
12,106
12,119
12,131
12,144
12,156
12,169
12,181
12,194
12,206
12,219
12,231
12,244
12,256
12,269
12,281
12,294
12,306
71,000
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
68,000
68,000
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
70,000
9,694
9,706
9,719
9,731
9,744
9,756
9,769
9,781
9,794
9,806
9,819
9,831
9,844
9,856
9,869
9,881
9,894
9,906
9,919
9,931
13,419
13,433
13,447
13,461
13,475
13,489
13,503
13,517
13,531
13,545
13,559
13,573
13,587
13,601
13,615
13,629
13,643
13,657
13,671
13,685
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
71,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
72,000
14,100
14,113
14,125
14,138
14,150
14,163
14,175
14,188
14,200
14,213
14,225
14,238
14,250
14,263
14,275
14,288
14,300
14,313
14,325
14,338
10,444
10,456
10,469
10,481
10,494
10,506
10,519
10,531
10,544
10,556
10,569
10,581
10,594
10,606
10,619
10,631
10,644
10,656
10,669
10,681
12,819
12,831
12,844
12,856
12,869
12,881
12,894
12,906
12,919
12,931
12,944
12,956
12,969
12,981
12,994
13,006
13,019
13,031
13,044
13,056
74,000
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
13,600
13,613
13,625
13,638
13,650
13,663
13,675
13,688
13,700
13,713
13,725
13,738
13,750
13,763
13,775
13,788
13,800
13,813
13,825
13,838
9,944
9,956
9,969
9,981
9,994
10,006
10,019
10,031
10,044
10,056
10,069
10,081
10,094
10,106
10,119
10,131
10,144
10,156
10,169
10,181
13,699
13,713
13,727
13,741
13,755
13,769
13,783
13,797
13,811
13,825
13,839
13,853
13,867
13,881
13,895
13,909
13,923
13,937
13,951
13,965
12,319
12,331
12,344
12,356
12,369
12,381
12,394
12,406
12,419
12,431
12,444
12,456
12,469
12,481
12,494
12,506
12,519
12,531
12,544
12,556
72,000
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
13,850
13,863
13,875
13,888
13,900
13,913
13,925
13,938
13,950
13,963
13,975
13,988
14,000
14,013
14,025
14,038
14,050
14,063
14,075
14,088
10,194
10,206
10,219
10,231
10,244
10,256
10,269
10,281
10,294
10,306
10,319
10,331
10,344
10,356
10,369
10,381
10,394
10,406
10,419
10,431
13,979
13,993
14,007
14,021
14,035
14,049
14,063
14,077
14,091
14,105
14,119
14,133
14,147
14,161
14,175
14,189
14,203
14,217
14,231
14,245
12,569
12,581
12,594
12,606
12,619
12,631
12,644
12,656
12,669
12,681
12,694
12,706
12,719
12,731
12,744
12,756
12,769
12,781
12,794
12,806
73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
73,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
75,000
14,850
14,863
14,875
14,888
14,900
14,913
14,925
14,938
14,950
14,963
14,975
14,988
15,000
15,013
15,025
15,038
15,050
15,063
15,075
15,088
11,194
11,206
11,219
11,231
11,244
11,256
11,269
11,281
11,294
11,306
11,319
11,331
11,344
11,356
11,369
11,381
11,394
11,406
11,419
11,431
15,099
15,113
15,127
15,141
15,155
15,169
15,183
15,197
15,211
15,225
15,239
15,253
15,267
15,281
15,295
15,309
15,323
15,337
15,351
15,365
13,569
13,581
13,594
13,606
13,619
13,631
13,644
13,656
13,669
13,681
13,694
13,706
13,719
13,731
13,744
13,756
13,769
13,781
13,794
13,806
15,100
15,113
15,125
15,138
15,150
15,163
15,175
15,188
15,200
15,213
15,225
15,238
15,250
15,263
15,275
15,288
15,300
15,313
15,325
15,338
11,444
11,456
11,469
11,481
11,494
11,506
11,519
11,531
11,544
11,556
11,569
11,581
11,594
11,606
11,619
11,631
11,644
11,656
11,669
11,681
15,379
15,393
15,407
15,421
15,435
15,449
15,463
15,477
15,491
15,505
15,519
15,533
15,547
15,561
15,575
15,589
15,603
15,617
15,631
15,645
13,819
13,831
13,844
13,856
13,869
13,881
13,894
13,906
13,919
13,931
13,944
13,956
13,969
13,981
13,994
14,006
14,019
14,031
14,044
14,056
15,350
15,363
15,375
15,388
15,400
15,413
15,425
15,438
15,450
15,463
15,475
15,488
15,500
15,513
15,525
15,538
15,550
15,563
15,575
15,588
11,694
11,706
11,719
11,731
11,744
11,756
11,769
11,781
11,794
11,806
11,819
11,831
11,844
11,856
11,869
11,881
11,894
11,906
11,919
11,931
15,659
15,673
15,687
15,701
15,715
15,729
15,743
15,757
15,771
15,785
15,799
15,813
15,827
15,841
15,855
15,869
15,883
15,897
15,911
15,925
14,069
14,081
14,094
14,106
14,119
14,131
14,144
14,156
14,169
14,181
14,194
14,206
14,219
14,231
14,244
14,256
14,269
14,281
14,294
14,306
75,000
14,350
14,363
14,375
14,388
14,400
14,413
14,425
14,438
14,450
14,463
14,475
14,488
14,500
14,513
14,525
14,538
14,550
14,563
14,575
14,588
10,694
10,706
10,719
10,731
10,744
10,756
10,769
10,781
10,794
10,806
10,819
10,831
10,844
10,856
10,869
10,881
10,894
10,906
10,919
10,931
14,539
14,553
14,567
14,581
14,595
14,609
14,623
14,637
14,651
14,665
14,679
14,693
14,707
14,721
14,735
14,749
14,763
14,777
14,791
14,805
13,069
13,081
13,094
13,106
13,119
13,131
13,144
13,156
13,169
13,181
13,194
13,206
13,219
13,231
13,244
13,256
13,269
13,281
13,294
13,306
75,000
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
14,600
14,613
14,625
14,638
14,650
14,663
14,675
14,688
14,700
14,713
14,725
14,738
14,750
14,763
14,775
14,788
14,800
14,813
14,825
14,838
10,944
10,956
10,969
10,981
10,994
11,006
11,019
11,031
11,044
11,056
11,069
11,081
11,094
11,106
11,119
11,131
11,144
11,156
11,169
11,181
14,819
14,833
14,847
14,861
14,875
14,889
14,903
14,917
14,931
14,945
14,959
14,973
14,987
15,001
15,015
15,029
15,043
15,057
15,071
15,085
13,319
13,331
13,344
13,356
13,369
13,381
13,394
13,406
13,419
13,431
13,444
13,456
13,469
13,481
13,494
13,506
13,519
13,531
13,544
13,556
76,000
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
74,000
But
less
than
And you are —
74,000
14,259
14,273
14,287
14,301
14,315
14,329
14,343
14,357
14,371
14,385
14,399
14,413
14,427
14,441
14,455
14,469
14,483
14,497
14,511
14,525
72,000
70,000
70,000
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
And you are —
71,000
13,350
13,363
13,375
13,388
13,400
13,413
13,425
13,438
13,450
13,463
13,475
13,488
13,500
13,513
13,525
13,538
13,550
13,563
13,575
13,588
69,000
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
But
less
than
If line 27
(taxable
income) is —
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
76,000
76,000
* This column must also be used by a qualifying widow(er).
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
77,000
(Continued on page 68)
- 67 -
Page 68 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If line 27
(taxable
income) is —
At
least
But
less
than
If line 27
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
15,600
15,613
15,625
15,638
15,650
15,663
15,675
15,688
15,700
15,713
15,725
15,738
15,750
15,763
15,775
15,788
15,800
15,813
15,825
15,838
11,944
11,956
11,969
11,981
11,994
12,006
12,019
12,031
12,044
12,056
12,069
12,081
12,094
12,106
12,119
12,131
12,144
12,156
12,169
12,181
14,319
14,331
14,344
14,356
14,369
14,381
14,394
14,406
14,419
14,431
14,444
14,456
14,469
14,481
14,494
14,506
14,519
14,531
14,544
14,556
80,000
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
77,000
77,000
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
79,000
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
80,000
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
81,000
16,385
16,399
16,413
16,427
16,441
16,455
16,469
16,483
16,497
16,511
16,525
16,539
16,553
16,567
16,581
16,595
16,609
16,623
16,637
16,651
12,694
12,706
12,719
12,731
12,744
12,756
12,769
12,781
12,794
12,806
12,819
12,831
12,844
12,856
12,869
12,881
12,894
12,906
12,919
12,931
15,069
15,081
15,094
15,106
15,119
15,131
15,144
15,156
15,169
15,181
15,194
15,206
15,219
15,231
15,244
15,256
15,269
15,281
15,294
15,306
83,000
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
15,850
15,863
15,875
15,888
15,900
15,913
15,925
15,938
15,950
15,963
15,975
15,988
16,000
16,013
16,025
16,038
16,050
16,063
16,077
16,091
12,194
12,206
12,219
12,231
12,244
12,256
12,269
12,281
12,294
12,306
12,319
12,331
12,344
12,356
12,369
12,381
12,394
12,406
12,419
12,431
16,219
16,233
16,247
16,261
16,275
16,289
16,303
16,317
16,331
16,345
16,359
16,373
16,387
16,401
16,415
16,429
16,443
16,457
16,471
16,485
14,569
14,581
14,594
14,606
14,619
14,631
14,644
14,656
14,669
14,681
14,694
14,706
14,719
14,731
14,744
14,756
14,769
14,781
14,794
14,806
81,000
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
16,105
16,119
16,133
16,147
16,161
16,175
16,189
16,203
16,217
16,231
16,245
16,259
16,273
16,287
16,301
16,315
16,329
16,343
16,357
16,371
12,444
12,456
12,469
12,481
12,494
12,506
12,519
12,531
12,544
12,556
12,569
12,581
12,594
12,606
12,619
12,631
12,644
12,656
12,669
12,681
16,499
16,513
16,527
16,541
16,555
16,569
16,583
16,597
16,611
16,625
16,639
16,653
16,667
16,681
16,695
16,709
16,723
16,737
16,751
16,765
14,819
14,831
14,844
14,856
14,869
14,881
14,894
14,906
14,919
14,931
14,944
14,956
14,969
14,981
14,994
15,006
15,019
15,031
15,044
15,056
82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
82,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
84,000
17,225
17,239
17,253
17,267
17,281
17,295
17,309
17,323
17,337
17,351
17,365
17,379
17,393
17,407
17,421
17,435
17,449
17,463
17,477
17,491
13,444
13,456
13,469
13,481
13,494
13,506
13,519
13,531
13,544
13,556
13,569
13,581
13,594
13,606
13,619
13,631
13,644
13,656
13,669
13,681
17,619
17,633
17,647
17,661
17,675
17,689
17,703
17,717
17,731
17,745
17,759
17,773
17,787
17,801
17,815
17,829
17,843
17,857
17,871
17,885
15,819
15,831
15,844
15,856
15,869
15,881
15,894
15,906
15,919
15,931
15,944
15,956
15,969
15,981
15,994
16,006
16,019
16,031
16,044
16,056
17,505
17,519
17,533
17,547
17,561
17,575
17,589
17,603
17,617
17,631
17,645
17,659
17,673
17,687
17,701
17,715
17,729
17,743
17,757
17,771
13,694
13,706
13,719
13,731
13,744
13,756
13,769
13,781
13,794
13,806
13,819
13,831
13,844
13,856
13,869
13,881
13,894
13,906
13,919
13,931
17,899
17,913
17,927
17,941
17,955
17,969
17,983
17,997
18,011
18,025
18,039
18,053
18,067
18,081
18,095
18,109
18,123
18,137
18,151
18,165
16,069
16,081
16,094
16,106
16,119
16,131
16,144
16,156
16,169
16,181
16,194
16,206
16,219
16,231
16,244
16,256
16,269
16,281
16,294
16,306
17,785
17,799
17,813
17,827
17,841
17,855
17,869
17,883
17,897
17,911
17,925
17,939
17,953
17,967
17,981
17,995
18,009
18,023
18,037
18,051
13,944
13,956
13,969
13,981
13,994
14,006
14,019
14,031
14,044
14,056
14,069
14,081
14,094
14,106
14,119
14,131
14,144
14,156
14,169
14,181
18,179
18,193
18,207
18,221
18,235
18,249
18,263
18,277
18,291
18,305
18,319
18,333
18,347
18,361
18,375
18,389
18,403
18,417
18,431
18,445
16,319
16,331
16,344
16,356
16,369
16,381
16,394
16,406
16,419
16,431
16,444
16,456
16,469
16,481
16,494
16,506
16,519
16,531
16,544
16,556
84,000
16,665
16,679
16,693
16,707
16,721
16,735
16,749
16,763
16,777
16,791
16,805
16,819
16,833
16,847
16,861
16,875
16,889
16,903
16,917
16,931
12,944
12,956
12,969
12,981
12,994
13,006
13,019
13,031
13,044
13,056
13,069
13,081
13,094
13,106
13,119
13,131
13,144
13,156
13,169
13,181
17,059
17,073
17,087
17,101
17,115
17,129
17,143
17,157
17,171
17,185
17,199
17,213
17,227
17,241
17,255
17,269
17,283
17,297
17,311
17,325
15,319
15,331
15,344
15,356
15,369
15,381
15,394
15,406
15,419
15,431
15,444
15,456
15,469
15,481
15,494
15,506
15,519
15,531
15,544
15,556
84,000
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
16,945
16,959
16,973
16,987
17,001
17,015
17,029
17,043
17,057
17,071
17,085
17,099
17,113
17,127
17,141
17,155
17,169
17,183
17,197
17,211
13,194
13,206
13,219
13,231
13,244
13,256
13,269
13,281
13,294
13,306
13,319
13,331
13,344
13,356
13,369
13,381
13,394
13,406
13,419
13,431
17,339
17,353
17,367
17,381
17,395
17,409
17,423
17,437
17,451
17,465
17,479
17,493
17,507
17,521
17,535
17,549
17,563
17,577
17,591
17,605
15,569
15,581
15,594
15,606
15,619
15,631
15,644
15,656
15,669
15,681
15,694
15,706
15,719
15,731
15,744
15,756
15,769
15,781
15,794
15,806
85,000
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
83,000
But
less
than
And you are —
83,000
16,779
16,793
16,807
16,821
16,835
16,849
16,863
16,877
16,891
16,905
16,919
16,933
16,947
16,961
16,975
16,989
17,003
17,017
17,031
17,045
81,000
79,000
79,000
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
Single
80,000
15,939
15,953
15,967
15,981
15,995
16,009
16,023
16,037
16,051
16,065
16,079
16,093
16,107
16,121
16,135
16,149
16,163
16,177
16,191
16,205
78,000
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
But
less
than
If line 27
(taxable
income) is —
And you are —
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
85,000
85,000
* This column must also be used by a qualifying widow(er).
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
86,000
(Continued on page 69)
- 68 -
Page 69 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If line 27
(taxable
income) is —
At
least
But
less
than
If line 27
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
18,065
18,079
18,093
18,107
18,121
18,135
18,149
18,163
18,177
18,191
18,205
18,219
18,233
18,247
18,261
18,275
18,289
18,303
18,317
18,331
14,194
14,206
14,219
14,231
14,244
14,256
14,269
14,281
14,294
14,306
14,319
14,331
14,344
14,356
14,369
14,381
14,394
14,406
14,419
14,431
16,569
16,581
16,594
16,606
16,619
16,631
16,644
16,656
16,669
16,681
16,694
16,706
16,719
16,731
16,744
16,756
16,769
16,781
16,794
16,806
89,000
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
86,000
86,000
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
89,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
90,000
18,905
18,919
18,933
18,947
18,961
18,975
18,989
19,003
19,017
19,031
19,045
19,059
19,073
19,087
19,101
19,115
19,129
19,143
19,157
19,171
14,944
14,956
14,969
14,981
14,994
15,006
15,019
15,031
15,044
15,056
15,069
15,081
15,094
15,106
15,119
15,131
15,144
15,156
15,169
15,181
17,319
17,331
17,344
17,356
17,369
17,381
17,394
17,406
17,419
17,431
17,444
17,456
17,469
17,481
17,494
17,506
17,519
17,531
17,544
17,556
92,000
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
18,345
18,359
18,373
18,387
18,401
18,415
18,429
18,443
18,457
18,471
18,485
18,499
18,513
18,527
18,541
18,555
18,569
18,583
18,597
18,611
14,444
14,456
14,469
14,481
14,494
14,506
14,519
14,531
14,544
14,556
14,569
14,581
14,594
14,606
14,619
14,631
14,644
14,656
14,669
14,681
18,739
18,753
18,767
18,781
18,795
18,809
18,823
18,837
18,851
18,865
18,879
18,893
18,907
18,921
18,935
18,949
18,963
18,977
18,991
19,005
16,819
16,831
16,844
16,856
16,869
16,881
16,894
16,906
16,919
16,931
16,944
16,956
16,969
16,981
16,994
17,006
17,019
17,031
17,044
17,056
90,000
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
18,625
18,639
18,653
18,667
18,681
18,695
18,709
18,723
18,737
18,751
18,765
18,779
18,793
18,807
18,821
18,835
18,849
18,863
18,877
18,891
14,694
14,706
14,719
14,731
14,744
14,756
14,769
14,781
14,794
14,806
14,819
14,831
14,844
14,856
14,869
14,881
14,894
14,906
14,919
14,931
19,019
19,033
19,047
19,061
19,075
19,089
19,103
19,117
19,131
19,145
19,159
19,173
19,187
19,201
19,215
19,229
19,243
19,257
19,271
19,285
17,069
17,081
17,094
17,106
17,119
17,131
17,144
17,156
17,169
17,181
17,194
17,206
17,219
17,231
17,244
17,256
17,269
17,281
17,294
17,306
91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
91,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
93,000
19,745
19,759
19,773
19,787
19,801
19,815
19,829
19,843
19,857
19,871
19,885
19,899
19,913
19,927
19,941
19,955
19,969
19,983
19,997
20,011
15,694
15,706
15,719
15,731
15,744
15,756
15,769
15,781
15,794
15,806
15,819
15,831
15,844
15,856
15,869
15,881
15,894
15,906
15,919
15,931
20,139
20,153
20,167
20,181
20,195
20,209
20,223
20,237
20,251
20,265
20,279
20,293
20,307
20,321
20,335
20,349
20,363
20,377
20,391
20,405
18,069
18,081
18,094
18,106
18,119
18,131
18,144
18,156
18,169
18,181
18,194
18,206
18,219
18,231
18,244
18,256
18,269
18,281
18,294
18,306
20,025
20,039
20,053
20,067
20,081
20,095
20,109
20,123
20,137
20,151
20,165
20,179
20,193
20,207
20,221
20,235
20,249
20,263
20,277
20,291
15,944
15,956
15,969
15,981
15,994
16,006
16,019
16,031
16,044
16,056
16,069
16,081
16,094
16,106
16,119
16,131
16,144
16,156
16,169
16,181
20,419
20,433
20,447
20,461
20,475
20,489
20,503
20,517
20,531
20,545
20,559
20,573
20,587
20,601
20,615
20,629
20,643
20,657
20,671
20,685
18,319
18,331
18,344
18,356
18,369
18,381
18,394
18,406
18,419
18,431
18,444
18,456
18,469
18,481
18,494
18,506
18,519
18,531
18,544
18,556
20,305
20,319
20,333
20,347
20,361
20,375
20,389
20,403
20,417
20,431
20,445
20,459
20,473
20,487
20,501
20,515
20,529
20,543
20,557
20,571
16,194
16,206
16,219
16,231
16,244
16,256
16,269
16,281
16,294
16,306
16,319
16,331
16,344
16,356
16,369
16,381
16,394
16,406
16,419
16,431
20,699
20,713
20,727
20,741
20,755
20,769
20,783
20,797
20,811
20,825
20,839
20,853
20,867
20,881
20,895
20,909
20,923
20,937
20,951
20,965
18,569
18,581
18,594
18,606
18,619
18,631
18,644
18,656
18,669
18,681
18,694
18,706
18,719
18,731
18,744
18,756
18,769
18,781
18,794
18,806
93,000
19,185
19,199
19,213
19,227
19,241
19,255
19,269
19,283
19,297
19,311
19,325
19,339
19,353
19,367
19,381
19,395
19,409
19,423
19,437
19,451
15,194
15,206
15,219
15,231
15,244
15,256
15,269
15,281
15,294
15,306
15,319
15,331
15,344
15,356
15,369
15,381
15,394
15,406
15,419
15,431
19,579
19,593
19,607
19,621
19,635
19,649
19,663
19,677
19,691
19,705
19,719
19,733
19,747
19,761
19,775
19,789
19,803
19,817
19,831
19,845
17,569
17,581
17,594
17,606
17,619
17,631
17,644
17,656
17,669
17,681
17,694
17,706
17,719
17,731
17,744
17,756
17,769
17,781
17,794
17,806
93,000
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
19,465
19,479
19,493
19,507
19,521
19,535
19,549
19,563
19,577
19,591
19,605
19,619
19,633
19,647
19,661
19,675
19,689
19,703
19,717
19,731
15,444
15,456
15,469
15,481
15,494
15,506
15,519
15,531
15,544
15,556
15,569
15,581
15,594
15,606
15,619
15,631
15,644
15,656
15,669
15,681
19,859
19,873
19,887
19,901
19,915
19,929
19,943
19,957
19,971
19,985
19,999
20,013
20,027
20,041
20,055
20,069
20,083
20,097
20,111
20,125
17,819
17,831
17,844
17,856
17,869
17,881
17,894
17,906
17,919
17,931
17,944
17,956
17,969
17,981
17,994
18,006
18,019
18,031
18,044
18,056
94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
92,000
But
less
than
And you are —
92,000
19,299
19,313
19,327
19,341
19,355
19,369
19,383
19,397
19,411
19,425
19,439
19,453
19,467
19,481
19,495
19,509
19,523
19,537
19,551
19,565
90,000
88,000
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
And you are —
89,000
18,459
18,473
18,487
18,501
18,515
18,529
18,543
18,557
18,571
18,585
18,599
18,613
18,627
18,641
18,655
18,669
18,683
18,697
18,711
18,725
87,000
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
But
less
than
If line 27
(taxable
income) is —
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
94,000
94,000
* This column must also be used by a qualifying widow(er).
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
95,000
(Continued on page 70)
- 69 -
Page 70 of 84 of Instructions 1040A
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2008 Tax Table – Continued
If line 27
(taxable
income) is —
At
least
But
less
than
If line 27
(taxable
income) is —
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
20,585
20,599
20,613
20,627
20,641
20,655
20,669
20,683
20,697
20,711
20,725
20,739
20,753
20,767
20,781
20,795
20,809
20,823
20,837
20,851
16,444
16,456
16,469
16,481
16,494
16,506
16,519
16,531
16,544
16,556
16,569
16,581
16,594
16,606
16,619
16,631
16,644
16,656
16,669
16,681
18,819
18,831
18,844
18,856
18,869
18,881
18,894
18,906
18,919
18,931
18,944
18,956
18,969
18,981
18,994
19,006
19,019
19,031
19,044
19,056
97,000
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
95,000
95,000
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
97,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
At
least
21,145
21,159
21,173
21,187
21,201
21,215
21,229
21,243
21,257
21,271
21,285
21,299
21,313
21,327
21,341
21,355
21,369
21,383
21,397
21,411
16,944
16,956
16,969
16,981
16,994
17,006
17,019
17,031
17,044
17,056
17,069
17,081
17,094
17,106
17,119
17,131
17,144
17,156
17,169
17,181
21,539
21,553
21,567
21,581
21,595
21,609
21,623
21,637
21,651
21,665
21,679
21,693
21,707
21,721
21,735
21,749
21,763
21,777
21,791
21,805
19,319
19,331
19,344
19,356
19,369
19,381
19,394
19,406
19,419
19,431
19,444
19,456
19,469
19,481
19,494
19,506
19,519
19,531
19,544
19,556
99,000 99,050
99,050 99,100
99,100 99,150
99,150 99,200
99,200 99,250
99,250 99,300
99,300 99,350
99,350 99,400
99,400 99,450
99,450 99,500
99,500 99,550
99,550 99,600
99,600 99,650
99,650 99,700
99,700 99,750
99,750 99,800
99,800 99,850
99,850 99,900
99,900 99,950
99,950 100,000
21,425
21,439
21,453
21,467
21,481
21,495
21,509
21,523
21,537
21,551
21,565
21,579
21,593
21,607
21,621
21,635
21,649
21,663
21,677
21,691
17,194
17,206
17,219
17,231
17,244
17,256
17,269
17,281
17,294
17,306
17,319
17,331
17,344
17,356
17,369
17,381
17,394
17,406
17,419
17,431
21,819
21,833
21,847
21,861
21,875
21,889
21,903
21,917
21,931
21,945
21,959
21,973
21,987
22,001
22,015
22,029
22,043
22,057
22,071
22,085
19,569
19,581
19,594
19,606
19,619
19,631
19,644
19,656
19,669
19,681
19,694
19,706
19,719
19,731
19,744
19,756
19,769
19,781
19,794
19,806
97,000
20,979
20,993
21,007
21,021
21,035
21,049
21,063
21,077
21,091
21,105
21,119
21,133
21,147
21,161
21,175
21,189
21,203
21,217
21,231
21,245
96,000
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
But
less
than
If line 27
(taxable
income) is —
And you are —
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
98,000
But
less
than
And you are —
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is —
Head
of a
household
21,705
21,719
21,733
21,747
21,761
21,775
21,789
21,803
21,817
21,831
21,845
21,859
21,873
21,887
21,901
21,915
21,929
21,943
21,957
21,971
17,444
17,456
17,469
17,481
17,494
17,506
17,519
17,531
17,544
17,556
17,569
17,581
17,594
17,606
17,619
17,631
17,644
17,656
17,669
17,681
19,819
19,831
19,844
19,856
19,869
19,881
19,894
19,906
19,919
19,931
19,944
19,956
19,969
19,981
19,994
20,006
20,019
20,031
20,044
20,056
99,000
98,000
20,865
20,879
20,893
20,907
20,921
20,935
20,949
20,963
20,977
20,991
21,005
21,019
21,033
21,047
21,061
21,075
21,089
21,103
21,117
21,131
16,694
16,706
16,719
16,731
16,744
16,756
16,769
16,781
16,794
16,806
16,819
16,831
16,844
16,856
16,869
16,881
16,894
16,906
16,919
16,931
21,259
21,273
21,287
21,301
21,315
21,329
21,343
21,357
21,371
21,385
21,399
21,413
21,427
21,441
21,455
21,469
21,483
21,497
21,511
21,525
19,069
19,081
19,094
19,106
19,119
19,131
19,144
19,156
19,169
19,181
19,194
19,206
19,219
19,231
19,244
19,256
19,269
19,281
19,294
19,306
98,000
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
99,000
* This column must also be used by a qualifying widow(er)
- 70 -
$100,000
or over —
use
Form 1040
22,099
22,113
22,127
22,141
22,155
22,169
22,183
22,197
22,211
22,225
22,239
22,253
22,267
22,281
22,295
22,309
22,323
22,337
22,351
22,365
Page 71 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
General Information
How to avoid common mistakes. Mistakes can delay your refund or
result in notices being sent to you.
• Be sure to enter your social security number (SSN) in the
space provided on page 1 of Form 1040A. If you are married filing a
joint or separate return, also enter your spouse’s SSN. Be sure to
enter your SSN in the space next to your name.
• Make sure you entered the correct name and SSN for each
person you claim as a dependent on line 6c. Check that each
dependent’s name and SSN agrees with his or her social security
card. For each child under age 17 who is a qualifying child for the
child tax credit, make sure you either checked the box in line 6c,
column (4), or completed Form 8901.
• Check your math, especially for the earned income credit
(EIC), child tax credit, taxable social security benefits, deduction
for exemptions, taxable income, federal income tax withheld, total
payments, and refund or amount you owe.
• If you think you can take the earned income credit, read the
instructions for lines 40a and 40b that begin on page 40 to make
sure you qualify. If you do, make sure you enter on Schedule EIC
the correct SSN for each person you claim as a qualifying child.
Also, be sure you used the correct column of the EIC Table for your
filing status and the number of children you have.
• Remember to sign and date Form 1040A and enter your
occupation(s).
• Be sure you used the correct method to figure your tax. See the
instructions for line 28 that begin on page 33. Also, enter your total
tax on line 37.
• Make sure you use the correct filing status. If you think you
can file as head of household, read the instructions for line 4 on
page 18 to make sure you qualify.
• Make sure your name and address are correct on the peel-off
label. If not, enter the correct information.
• If you live in an apartment, be sure to include your apartment
number in your address.
• If you are married filing jointly and did not get a peel-off label,
enter your and your spouse’s name in the same order as shown on
your last return.
• Enter your standard deduction on line 24. Also, if you check
any box on line 23a, 23b, or 23c or you (or your spouse if filing
jointly) can be claimed as a dependent on someone else’s 2008
return, see page 32 to find the amount to enter on line 24.
• Attach your Form(s) W-2 and any other required forms and
schedules.
• If you owe tax and are paying by check or money order, be
sure to include all the required information on your payment. See
the instructions for line 47 on page 56 for details.
• Do not file more than one original return for the same year,
even if you have not gotten your refund or have not heard from the
IRS since you filed. Filing more than one original return for the
same year, or sending in more than one copy of the same return
(unless we ask you to do so), could delay your refund.
ment of tax because your spouse omitted income or claimed false
deductions or credits, (b) you are divorced, separated, or no longer
living with your spouse, or (c) given all the facts and circumstances,
it would not be fair to hold you liable for the tax. You may also
qualify for relief if you were a married resident of a community
property state, but did not file a joint return and are now liable for an
underpaid or understated tax. To request relief, you generally must
file Form 8857 no later than 2 years after the date on which the IRS
first attempted to collect the tax from you. For more information,
see Pub. 971 and Form 8857 or you can call the Innocent Spouse
office toll-free at 1-866-897-4270.
How long should records be kept? Keep a copy of your tax return,
worksheets you used, and records of all items appearing on it (such
as Forms W-2 and 1099) until the statute of limitations runs out for
that return. Usually, this is 3 years from the date the return was due
or filed or 2 years from the date the tax was paid, whichever is later.
You should keep some records longer. For example, keep property
records as long as they are needed to figure the basis of the original
or replacement property. For more details, see Pub. 552.
Income tax withholding and estimated tax payments for 2009. If
the amount you owe or the amount you overpaid is large, you may
want to file a new Form W-4 with your employer to change the
amount of income tax withheld from your 2009 pay. For details on
how to complete Form W-4, see Pub. 919. If you have pension or
annuity income, use Form W-4P. If you receive certain government
payments (such as unemployment compensation or social security
benefits) you can have tax withheld from those payments by giving
the payer Form W-4V. In general, you do not have to make estimated tax payments if you expect that your 2009 tax return will
show a tax refund or a tax balance due of less than $1,000. If your
total estimated tax for 2009 is $1,000 or more, see Form 1040-ES. It
has a worksheet you can use to see if you have to make estimated
tax payments. See Pub. 505 for more details.
How do you amend your tax return? File Form 1040X to change a
return you already filed. Generally, Form 1040X must be filed
within 3 years after the date the original return was filed or within 2
years after the date the tax was paid, whichever is later. But you
may have more time to file Form 1040X if you live in a federally
declared disaster area or you are physically or mentally unable to
manage your financial affairs. See Pub. 556 for details.
How do you make a gift to reduce debt held by the public? If you
wish to do so, make a check payable to “Bureau of the Public Debt.”
You can send it to: Bureau of the Public Debt, Department G, P.O.
Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the
check with your income tax return when you file. Do not add your
gift to any tax you may owe. See page 56 for details on how to pay
any tax you owe.
TIP
What are your rights as a taxpayer? You have the right to be
treated fairly, professionally, promptly, and courteously by IRS
employees. Our goal at the IRS is to protect your rights so that you
will have the highest confidence in the integrity, efficiency, and
fairness of our tax system. To ensure that you always receive such
treatment, you should know about the many rights you have at each
step of the tax process. For details, see Pub. 1.
Innocent spouse relief. Generally, both you and your spouse are
each responsible for paying the full amount of tax, interest, and
penalties on your joint return. However, you may qualify for relief
from liability for tax on a joint return if (a) there is an understate-
If you itemize your deductions for 2009, you may be
able to deduct this gift.
Do both the name and social security number (SSN) on your tax
forms agree with your social security card? If not, certain deduc-
tions and credits may be reduced or disallowed, your refund may be
delayed, and you may not receive credit for your social security
earnings. If your Form W-2 shows an incorrect SSN or name, notify
your employer or the form-issuing agent as soon as possible to
make sure your earnings are credited to your social security record.
If the name or SSN on your social security card is incorrect, call the
Social Security Administration at 1-800-772-1213.
- 71 -
Page 72 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Secure your tax records from identity theft. Identity theft occurs
when someone uses your personal information such as your name,
social security number (SSN), or other identifying information,
without your permission, to commit fraud or other crimes. An
identity thief may use your SSN to get a job or may file a tax return
using your SSN to receive a refund.
To reduce your risk:
• Protect your SSN,
• Ensure your employer is protecting your SSN, and
• Be careful when choosing a tax preparer.
If your tax records are affected by identity theft and you receive
a notice from the IRS, respond right away to the name and phone
number printed on the IRS notice or letter.
If your tax records are not currently affected by identity theft but
you think you are at risk due to a lost or stolen purse or wallet,
questionable credit card activity or credit report, etc., contact the
IRS Identity Theft Hotline at 1-800-908-4490.
For more information, see Pub. 4535.
Victims of identity theft who are experiencing economic harm or
a systemic problem, or are seeking help in resolving tax problems
that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can
reach TAS by calling the TAS toll-free case intake line at
1-877-777-4778 or TTY/TDD 1-800-829-4059.
Protect yourself from suspicious emails or phishing schemes.
Phishing is the creation and use of email and websites designed to
mimic legitimate business emails and websites. The most common
form is the act of sending an email to a user falsely claiming to be an
established legitimate enterprise in an attempt to scam the user into
surrendering private information that will be used for identity theft.
The IRS does not initiate contacts with taxpayers via emails.
Also, the IRS does not request detailed personal information
through email or ask taxpayers for the PIN numbers, passwords, or
similar secret access information for their credit card, bank, or other
financial accounts.
If you receive an unsolicited email claiming to be from the IRS,
forward this message to: [email protected]. You may also report
misuse of the IRS name, logo, forms, or other IRS property to the
Treasury Inspector General for Tax Administration toll-free at
1-800-366-4484. You can forward suspicious emails to the Federal
Trade Commission at: [email protected] or contact them at www.ftc.
gov/idtheft or 1-877-IDTHEFT (1-877-438-4338).
Visit the IRS website at www.irs.gov to learn more about identity theft and how to reduce your risk.
Need a copy of your tax return? If you do, use Form 4506. There is
a $57 fee (subject to change) for each return requested. If your main
home, principal place of business, or tax records are located in a
federally declared disaster area, this fee will be waived. If you want
a free transcript of your tax return or account, use Form 4506-T or
call us. See page 76 for the number.
Death of a taxpayer. If a taxpayer died before filing a return for
2008, the taxpayer’s spouse or personal representative may have to
file and sign a return for that taxpayer. A personal representative
can be an executor, administrator, or anyone who is in charge of the
deceased taxpayer’s property. If the deceased taxpayer did not have
to file a return but had tax withheld, a return must be filed to get a
refund. The person who files the return must enter “Deceased,” the
deceased taxpayer’s name, and the date of death across the top of
the return. If this information is not provided, it may delay the
processing of the return.
If your spouse died in 2008 and you did not remarry in 2008, or
if your spouse died in 2009 before filing a return for 2008, you can
file a joint return. A joint return should show your spouse’s 2008
income before death and your income for all of 2008. Enter “Filing
as surviving spouse” in the area where you sign the return. If
someone else is the personal representative, he or she must also
sign.
The surviving spouse or personal representative should
promptly notify all payers of income, including financial institutions, of the taxpayer’s death. This will ensure the proper reporting
of income earned by the taxpayer’s estate or heirs. A deceased
taxpayer’s social security number should not be used for tax years
after the year of death, except for estate tax return purposes.
Claiming a refund for a deceased taxpayer. If you are filing a
joint return as a surviving spouse, you only need to file the tax
return to claim the refund. If you are a court-appointed representative, file the return and attach a copy of the certificate that shows
your appointment. All other filers requesting the deceased
taxpayer’s refund must file the return and attach Form 1310.
For more details, use TeleTax topic 356 (see page 74) or see
Pub. 559.
Past due returns. The integrity of our tax system and well-being of
our country depend, to a large degree, on the timely filing and
payment of taxes by each individual, family, and business in this
country. Those choosing not to file and pay their fair share increase
the burden on the rest of us to support our schools, maintain and
repair roadways, and the many other ways our tax dollars help to
make life easier for all citizens.
Some people don’t know they should file a tax return; some
don’t file because they expect a refund; and some don’t file because
they owe taxes. Encourage your family, neighbors, friends, and
coworkers to do their fair share by filing their federal tax returns
and paying any tax due on time.
If you or someone you know needs to file past due tax returns,
use TeleTax topic 153 (see page 74) or visit www.irs.gov and click
on “Individuals” for help in filing those returns. Send the return to
the address that applies to you in the latest Form 1040A instruction
booklet. For example, if you are filing a 2005 return in 2009, use the
address in this booklet. However, if you got an IRS notice, mail the
return to the address in the notice.
Other Ways To Get Help
Send your written tax questions to the IRS. You should get an
answer in about 30 days. For the mailing address, call us at
1-800-829-1040 (hearing impaired customers with access to TTY/
TDD equipment may call 1-800-829-4059). Do not send questions
with your return.
Research your tax questions online. You can find answers to many
of your tax questions online in several ways by accessing the IRS
website at www.irs.gov/help and then clicking on “Help with Tax
Questions.” Here are some of the methods you may want to try.
• Frequently asked questions. This section contains an extensive
list of questions and answers. You can select your question by
category or keyword.
• Tax trails. This is an interactive section which asks questions
you can answer by selecting “Yes” or “No.”
• Tax topics. This is an online version of the TeleTax topics
listed on pages 74 and 75.
Free help with your return. Free help in preparing your return is
available nationwide from IRS-sponsored volunteers. These volunteers are trained and certified to prepare federal income tax returns
by passing an IRS test. The Volunteer Income Tax Assistance
(VITA) program is designed to help low-income taxpayers. The
Tax Counseling for the Elderly (TCE) program is designed to assist
taxpayers age 60 or older with their tax return preparation. VITA/
TCE tax preparation sites must adhere to strict quality standards
necessary to prepare accurate returns. Free electronic filing is offered by IRS authorized e-file providers at many of the VITA/TCE
locations nationwide. Volunteers will help you with claiming the
credits and deductions you may be entitled to. If you are a member
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of the military, you can also get assistance on military tax benefits,
such as combat zone benefits, at an office within your installation.
For more information on these programs, go to www.irs.gov and
enter keyword “VITA” in the upper right corner. Or, call us at
1-800-829-1040. To find the nearest AARP Tax-Aide site, visit
AARP’s website at www.aarp.org/taxaide or call 1-888-227-7669.
When you go for help, take proof of identity and social security
numbers (or individual taxpayer identification numbers) for your
spouse, your dependents, and yourself. Also take a copy of your
2007 tax return (if available), all your Forms W-2, 1099, and 1098
for 2008, and any other information about your 2008 income and
expenses. Also bring Notice 1378 if you received an economic
stimulus payment during 2008.
Everyday tax solutions. You can get face-to-face help solving tax
problems every business day in IRS Taxpayer Assistance Centers.
An employee can explain IRS letters, request adjustments to your
account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go
to www.irs.gov/localcontacts or look in the phone book under
“United States Government, Internal Revenue Service.”
Online services. If you subscribe to an online service, ask about
online filing or tax information.
Help for people with disabilities. Telephone help is available using
TTY/TDD equipment by calling 1-800-829-4059. Braille materials
are available at libraries that have special services for people with
disabilities.
Interest and Penalties
What if you file or pay late? The IRS can charge you interest and
If you file late, the penalty is usually 5% of the amount due for
each month or part of a month your return is late, unless you have a
reasonable explanation. If you do, attach it to your return. The
penalty can be as much as 25% of the tax due (15% per month up to
a maximum of 75% if the failure to file is fraudulent). We will
charge you interest on the penalty from the due date of the return
(including extensions). If your return is more than 60 days late, the
minimum penalty will be $135 or the amount of any tax you owe,
whichever is smaller.
If you pay your taxes late, the penalty is usually 1⁄2 of 1% of the
unpaid amount for each month or part of a month the tax is not paid.
The penalty can be as much as 25% of the unpaid amount. It applies
to any unpaid tax on the return.
Are there other penalties? Yes. Other penalties can be imposed for
negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud.
We will charge you interest on these penalties from the due date of
the return (including extensions). Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false
statement. See Pub. 17 for details.
In addition to any other penalties, the law imposes a penalty of
$5,000 for filing a frivolous return. A frivolous return is one that
does not contain information needed to figure the correct tax or
shows a substantially incorrect tax, because you take a frivolous
position or desire to delay or interfere with the tax laws. This
includes altering or striking out the preprinted language above the
space where you sign. For a list of positions identified as frivolous,
see Notice 2008-14, 2008-4 I.R.B. 310, available at www.irs.gov/
irb/2008-04_IRB/ar12.html.
penalties on the amount you owe.
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Refund Information
You can go online to check the status
of your refund 72 hours after IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after you mail a paper return. But if you filed
Form 8379 with your return, allow 14 weeks (11 weeks if you filed
electronically) before checking your refund status.
Go to www.irs.gov and click on Where’s My Refund.
Have a copy of your tax return handy. You will need to
provide the following information from your return:
TIP
Refunds are sent out weekly on Fridays. If you check
the status of your refund and are not given the date it
will be issued, please wait until the next week before
checking back.
If you do not have Internet access, call:
• 1-800-829-1954 during the hours shown on page 76, or
• 1-800-829-4477 24 hours a day, 7 days a week, for automated
refund information.
Do not send in a copy of your return unless asked to do so.
• Your social security number (or individual taxpayer identification number),
• Your filing status, and
• The exact whole dollar amount of your refund.
To get a refund, you generally must file your return within 3 years
from the date the return was due (including extensions).
Refund information also is available in Spanish at www.irs.gov/
espanol and the phone numbers listed above.
What Is TeleTax?
Recorded Tax Information
Topics by Internet
Recorded tax information is available 24 hours a day, 7 days a
week. Select the number of the topic you want to hear. Then, call
1-800-829-4477. Have paper and pencil handy to take notes.
TeleTax topics are also available through the IRS website at
www.irs.gov.
TeleTax Topics
All topics are available in Spanish.
Topic
No.
Subject
Topic
No.
Subject
160 Form 1099-A (Acquisition or
Abandonment of Secured Property)
and Form 1099-C (Cancellation of
Debt)
IRS Help Available
101
102
103
104
105
107
IRS services — Volunteer tax
assistance, toll-free telephone,
walk-in assistance, and outreach
programs
Tax assistance for individuals with
disabilities and the hearing impaired
Tax help for small businesses and
the self-employed
Taxpayer Advocate Service — Help
for problem situations
Armed Forces tax information
Tax relief in disaster situations
IRS Procedures
151
152
153
154
155
156
157
158
159
Your appeal rights
Refund information
What to do if you haven’t filed your
tax return
Forms W-2 and Form
1099-R — What to do if not
received
Forms and publications — How to
order
Copy of your tax return — How to
get one
Change of address — How to notify
IRS
Ensuring proper credit of payments
Prior year(s) Form W-2 — How to
get a copy of
Topic
No.
Subject
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
Filing Requirements, Filing
Status, and Exemptions
Collection
201
202
203
204
205
206
The collection process
Tax payment options
Failure to pay child support and
federal nontax and state income tax
obligations
Offers in compromise
Innocent spouse relief (and
separation of liability and equitable
relief)
Dishonored payments
Alternative Filing Methods
253
254
Substitute tax forms
How to choose a paid tax preparer
General Information
301
303
304
305
306
307
308
309
310
311
When, where, and how to file
Checklist of common errors when
preparing your tax return
Extension of time to file your tax
return
Recordkeeping
Penalty for underpayment of
estimated tax
Backup withholding
Amended returns
Roth IRA contributions
Coverdell education savings
accounts
Power of attorney information
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352
356
Which form — 1040, 1040A, or
1040EZ?
Decedents
Types of Income
401
403
404
407
409
410
411
412
413
414
415
416
417
418
419
420
421
423
424
425
427
Wages and salaries
Interest received
Dividends
Business income
Capital gains and losses
Pensions and annuities
Pensions — The general rule and the
simplified method
Lump-sum distributions
Rollovers from retirement plans
Rental income and expenses
Renting residential and vacation
property
Farming and fishing income
Earnings for clergy
Unemployment compensation
Gambling income and expenses
Bartering income
Scholarship and fellowship grants
Social security and equivalent
railroad retirement benefits
401(k) plans
Passive activities — Losses and
credits
Stock options
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TeleTax Topics
(Continued)
Topic
No.
Subject
429 Traders in securities (information
for Form 1040 filers)
430 Exchange of policyholder interest
for stock
431 Canceled debt - is it taxable or not?
Adjustments to Income
451
452
453
455
456
457
458
Individual retirement arrangements
(IRAs)
Alimony paid
Bad debt deduction
Moving expenses
Student loan interest deduction
Tuition and fees deduction
Educator expense deduction
Topic
No.
Tax Credits
601
602
607
608
610
611
Should I itemize?
Medical and dental expenses
Deductible taxes
Home mortgage points
Interest expense
Contributions
Casualty and theft losses
Miscellaneous expenses
Business use of home
Business use of car
Business travel expenses
Business entertainment expenses
Educational expenses
Employee business expenses
Casualty, disaster, and theft losses
551
552
553
554
556
557
Standard deduction
Tax and credits figured by the IRS
Tax on a child’s investment income
Self-employment tax
Alternative minimum tax
Tax on early distributions from
traditional and Roth IRAs
Tax on early distributions from
retirement plans
Tax Computation
558
Earned income credit (EIC)
Child and dependent care credit
Adoption credit
Excess social security and RRTA
tax withheld
Retirement savings contributions
credit
First-time homebuyer credit
IRS Notices
651
652
653
Notices — What to do
Notice of underreported
income — CP 2000
IRS notices and bills, penalties, and
interest charges
Basis of Assets, Depreciation,
and Sale of Assets
Itemized Deductions
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
Subject
701
703
704
705
751
752
753
754
755
756
757
758
Topic
No.
Subject
761 Tips — Withholding and reporting
762 Independent contractor vs. employee
Magnetic Media Filers — 1099
Series and Related Information
Returns
801
802
803
804
805
Tax Information for Aliens and
U.S. Citizens Living Abroad
851
856
857
Sale of your home
Basis of assets
Depreciation
Installment sales
858
Employer Tax Information
901
Social security and Medicare
withholding rates
Form W-2 — Where, when, and how
to file
Form W-4 — Employee’s
Withholding Allowance Certificate
Form W-5 — Advance earned
income credit
Employer identification number
(EIN) — How to apply
Employment taxes for household
employees
Form 941 and 944 — Deposit
requirements
Form 941 — Employer’s Quarterly
Federal Tax Return and Form
944 — Employer’s Annual Federal
Tax Return
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Who must file magnetically
Applications, forms, and
information
Waivers and extensions
Test files and combined federal and
state filing
Electronic filing of information
returns
Resident and nonresident aliens
Foreign tax credit
Individual taxpayer identification
number (ITIN) — Form W-7
Alien tax clearance
Tax Information for Residents
of Puerto Rico (in Spanish
only)
902
903
904
Is a person with income from
Puerto Rican sources required to file
a U.S. federal income tax return?
Credits and deductions for taxpayers
with Puerto Rican source income
that is exempt from U.S. tax
Federal employment tax in Puerto
Rico
Tax assistance for residents of
Puerto Rico
Topic numbers are effective
January 1, 2009.
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Calling the IRS
If you cannot find the answer to your question in these instructions or online, please call us
for assistance. See Making the Call below. You will not be charged for the call unless your
phone company charges you for toll-free calls. Our normal hours of operation are Monday
through Friday from 7:00 a.m. to 10:00 p.m. local time. Assistance provided to callers from
Alaska and Hawaii will be based on the hours of operation in the Pacific time zone.
TIP
If you want to check the status of your 2008 refund, see Refund Information on
page 74.
Evaluation of services provided. The IRS uses several methods to
Before You Call
IRS representatives care about the quality of the service provided to
you, our customer. You can help us provide accurate, complete
answers to your questions by having the following information
available.
• The tax form, schedule, or notice to which your question
relates.
• The facts about your particular situation. The answer to the
same question often varies from one taxpayer to another because of
differences in their age, income, whether they can be claimed as a
dependent, etc.
• The name of any IRS publication or other source of information that you used to look for the answer.
To maintain your account security, you may be asked for the
following information, which you should also have available.
• Your social security number.
• The amount of refund and filing status shown on your tax
return.
• The “Caller ID Number” shown at the top of any notice you
received.
• Your personal identification number (PIN) if you have one.
• Your date of birth.
• The numbers in your street address.
• Your ZIP code.
If you are asking for an installment agreement to pay your tax,
you will be asked for the highest amount you can pay each month
and the date on which you can pay it.
evaluate our telephone service. One method is to record telephone
calls for quality purposes only. A random sample of recorded calls
is selected for review through the quality assurance process. Other
methods include listening to live calls in progress and random
selection of customers for participation in a customer satisfaction
survey.
Making the Call
Call 1-800-829-1040 (hearing impaired customers with access to
TTY/TDD equipment may call 1-800-829-4059). Our menu allows
you to speak your responses or use your keypad to select a menu
option. After receiving your menu selection, the system will direct
your call to the appropriate assistance.
Before You Hang Up
If you do not fully understand the answer you receive, or you feel
our representative may not fully understand your question, our
representative needs to know this. He or she will be happy to take
additional time to be sure your question is answered fully.
By law, you are responsible for paying your share of federal
income tax. If we should make an error in answering your question,
you are still responsible for the payment of the correct tax. Should
this occur, however, you will not be charged any penalty.
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Quick and Easy Access to Tax Help and Tax
Products
TIP
If you live outside the United States, see Pub. 54
to find out how to get help and tax products.
Internet
Phone
You can access the IRS website 24 hours a
day, 7 days a week, at www.irs.gov.
Online services and help. Go to www.irs.gov to:
Tax forms and publications. Call 1-800-TAX-FORM
•
Access Free File, a free commercial income tax
preparation and electronic filing service available to taxpayers with
adjusted gross income of $56,000 or less.
• Check the status of your 2008 refund. Click on “Where’s My
Refund.”
• See answers to many questions. Click on “Frequently Asked
Questions.”
• Figure your withholding allowances using our
Withholding Calculator at www.irs.gov/individuals.
• Sign up for e-News Subscriptions to get the latest tax news on
a variety of topics by email.
• Get disaster relief information. Enter keyword “Disaster.”
• Safeguard your privacy. Enter keyword “Privacy Policy.”
• Find an Authorized e-file Provider.
• View information on accessible IRS tax products. Click on
“Accessibility.”
View and download products. Click on “More Forms and Publica-
tions” or go to www.irs.gov/formspubs.
• For forms and instructions, click on “Form and Instruction
number.”
• For publications, click on “Publication number.”
• For a subject index to forms, instructions, and publications,
click on “Topical index.”
• For prior year forms, instructions, and publications, click on
“Previous years.”
(1-800-829-3676) to order current and prior year forms, instructions, and publications. You should receive your order within 10
working days.
Tax help and questions. Call 1-800-829-1040.
Hearing Impaired TTY/TDD. Call 1-800-829-4059.
TeleTax information - 24 hour tax information. Call
1-800-829-4477. See pages 74 and 75 for topic numbers and details.
Refund hotline: 1-800-829-1954.
National Taxpayer Advocate helpline. Call 1-877-777-4778.
Walk-In
You can pick up some of the most requested
forms, instructions, and publications at many
IRS offices, post offices, and libraries. Also,
some grocery stores, copy centers, city and
county government offices, and credit unions
have reproducible tax products available to photocopy or print from
a DVD.
Mail
You can order forms, instructions, and publications by completing the order form on page 80.
You should receive your order within 10 days
after we receive your request.
Online ordering of products. To order tax products delivered by
mail, go to www.irs.gov/formspubs.
• For current year products, click on “Forms and publications by
U.S. mail.”
• For a tax booklet of forms and instructions, click on “Tax
packages.”
• For tax products on a DVD, click on “Tax products on DVD
(Pub. 1796).” See DVD on this page.
DVD
Buy IRS Publication 1796 (IRS Tax Products
DVD) for $30. Price is subject to change. There
may be a handling fee. The DVD includes
current-year and prior-year forms, instructions,
and publications; Internal Revenue Bulletins;
and toll-free and email technical support. The DVD is released
twice during the year. The first release will ship early January 2009
and the final release will ship early March 2009.
Internet. Buy the DVD from:
• National Technical Information Service (NTIS) at
www.irs.gov/cdorders
• Government Printing Office (GPO) at
http:// bookstore.gpo.gov (search for Pub. 1796)
Telephone. Buy the DVD from:
• NTIS at 1-877-233-6767
• GPO at 1-866-512-1800
Other ways to get help. See page 72 for information.
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Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of 1998, the Privacy Act of
1974, and the Paperwork Reduction Act of 1980 require that when
we ask you for information we must first tell you our legal right to
ask for the information, why we are asking for it, and how it will be
used. We must also tell you what could happen if we do not receive
it and whether your response is voluntary, required to obtain a
benefit, or mandatory under the law.
This notice applies to all papers you file with us, including this
tax return. It also applies to any questions we need to ask you so we
can complete, correct, or process your return; figure your tax; and
collect tax, interest, or penalties.
Our legal right to ask for information is Internal Revenue Code
sections 6001, 6011, and 6012(a), and their regulations. They say
that you must file a return or statement with us for any tax you are
liable for. Your response is mandatory under these sections. Code
section 6109 requires you to provide your social security number or
other identifying number. This is so we know who you are, and can
process your return and other papers. You must fill in all parts of the
tax form that apply to you. However, you do not have to check the
boxes for the Presidential Election Campaign Fund or for the
third-party designee. You also do not have to provide your daytime
phone number.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to
a form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law.
We ask for tax return information to carry out the tax laws of the
United States. We need it to figure and collect the right amount of
tax.
If you do not file a return, do not give the information asked for,
or provide fraudulent information, you may be charged penalties
and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments
shown on your tax return. This could make the tax higher or delay
any refund. Interest may also be charged.
Generally, tax returns and return information are confidential, as
stated in Code section 6103. However, Code section 6103 allows or
requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code.
For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and
to cities, states, the District of Columbia, U.S. commonwealths or
possessions, and certain foreign governments to carry out their tax
laws. We may disclose your tax information to the Department of
Treasury and contractors for tax administration purposes; and to
other persons as necessary to obtain information which we cannot
get in any other way in order to determine the amount of or to
collect the tax you owe. We may disclose your tax information to
the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may
disclose your tax information to committees of Congress; federal,
state, and local child support agencies; and to other federal agencies
for the purposes of determining entitlement for benefits or the
eligibility for and the repayment of loans. We may also disclose this
information to other countries under a tax treaty, to federal and state
agencies to enforce federal nontax criminal laws, or to federal law
enforcement and intelligence agencies to combat terrorism.
Please keep this notice with your records. It may help you if we
ask you for other information. If you have any questions about the
rules for filing and giving information, please call or visit any
Internal Revenue Service office.
We welcome comments on forms. If you have suggestions for making this form simpler, we would be happy to hear from you. You
can email us at *[email protected]. (The asterisk must be included
in the address.) Enter “Forms Comment” on the subject line. Or you
can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224. Do not send your return to
this address. Instead, see the back cover.
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Estimates of Taxpayer Burden
The table below shows burden estimates by form type and type of
taxpayer. Time burden is further broken out by taxpayer activity.
The largest component of time burden for all taxpayers is recordkeeping, as opposed to form completion and submission. In addition, the time burden associated with form completion and
submission activities is closely tied to preparation method (self-prepared without software, self-prepared with software, and prepared
by paid preparer).
Time spent and out-of-pocket costs are estimated separately.
Out-of-pocket costs include any expenses incurred by taxpayers to
prepare and submit their tax returns. Examples of out-of-pocket
costs include tax return preparation and submission fees, postage,
tax preparation software costs, photocopying costs, and phone calls
(if not toll-free).
Both time and cost burdens are national averages and do not
necessarily reflect a “typical” case. For instance, the average time
burden for all taxpayers filing a 1040, 1040A, or 1040EZ was 26.4
hours, with an average cost of $209 per return. This average includes all associated forms and schedules, across all preparation
methods and all taxpayer activities. Taxpayers filing Form 1040
had an average burden of about 33 hours, and taxpayers filing Form
1040A and Form 1040EZ averaged about 11 hours. However,
within each of these estimates, there is significant variation in
taxpayer activity. Similarly, tax preparation fees vary extensively
depending on the taxpayer’s tax situation and issues, the type of
professional preparer, and the geographic area.
The data shown are the best forward-looking estimates available
as of November 4, 2008, for income tax returns filed for 2008. The
method used to estimate taxpayer burden incorporates results from
a taxpayer burden survey conducted in 2000 and 2001. The estimates are subject to change as new data becomes available. The
estimates do not include burden associated with post-filing activities. However, operational IRS data indicate that electronically
prepared and e-filed returns have fewer errors, implying a lower
overall post-filing burden.
If you have comments concerning the time and cost estimates
below, you can contact us at either one of the addresses shown
under We welcome comments on forms on page 78.
Estimated Average Taxpayer Burden for Individuals by Activity
The average time and costs required to complete and file Form 1040, Form 1040A, Form 1040EZ, their schedules, and accompanying forms will vary
depending on individual circumstances. The estimated averages are:
Average Time Burden (Hours)
Major Form Filed or
Type of Taxpayer
All taxpayers . . . . . . . .
Major forms filed
1040 . . . . . . . . . .
1040A & 1040EZ .
Type of taxpayer
Nonbusiness* . . . .
Business* . . . . . .
Percentage
of Returns
Total
Time
...
100
26.4
...
...
71
29
...
...
72
28
Record
Keeping
Average
Cost
(Dollars)
Tax
Planning
Form
Completion
Form
Submission
All
Other
15.1
4.6
3.4
0.6
2.8
$209
32.7
10.6
19.3
4.5
5.7
1.8
3.7
2.6
0.6
0.5
3.4
1.4
264
73
14.2
57.1
5.8
38.5
3.3
8.0
3.0
4.2
0.5
0.7
1.7
5.7
114
447
* You are a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You are a
“nonbusiness” filer if you did not file any of those schedules or forms with Form 1040.
- 79 -
Page 80 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
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For faster ways of getting the items you need, go to www.irs.gov/formspubs.
Order Form for Forms
and Publications
TIP
How To Use the Order Form
1. Cut the order form on the dotted line and print or type your
name and address accurately in the space provided. An accurate
address will ensure delivery of your order.
2. Circle the items you need. Use the blank spaces to order an
item not listed. If you need more space, attach a separate sheet of
paper listing the additional items you need. To help reduce waste,
order only the items you need to prepare your return. We will send
you two copies of each form, one copy of the instructions, and one
copy of each publication you circle.
䊱
3. Enclose the order form in your own envelope and send it to
the Internal Revenue Service, 1201 N. Mitsubishi Motorway,
Bloomington, IL 61705-6613. Do not use the envelope we sent you
in your tax package because this envelope may be used only for
filing your income tax return. You should receive your order within
10 days after we receive your request.
Do not send your tax return to the above address. Instead, see
the back cover.
Cut here
䊱
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Download or order these and other tax products at www.irs.gov/formspubs
Order Form
Name
Please print.
Postal mailing address
Apt./Suite/Room
City
State
ZIP code
International postal code
Foreign country
Daytime phone number
(
Circle the forms and
publications you need. The
instructions for any form
you order will be included.
Use the blank spaces to
order items not listed.
J
)
1040
Schedule H
(1040)
1040-ES
(2009)
4868
8917
Pub. 523
Pub. 554
Pub. 946
Schedules
A&B
(1040)
Schedule J
(1040)
1040-V
5405
9465
Pub. 525
Pub. 575
Pub. 970
Schedule C
(1040)
Schedule R
(1040)
1040X
6251
Pub. 1
Pub. 526
Pub. 583
Pub. 972
Schedule SE
Schedule
(1040)
C-EZ (1040)
2106
8283
Pub. 17
Pub. 527
Pub. 587
Pub. 4681
Schedule D
(1040)
1040A
2441
8606
Pub. 334
Pub. 529
Pub. 590
Schedule D-1
(1040)
Schedule 1
(1040A)
4506
8812
Pub. 463
Pub. 535
Pub. 596
Schedule E
(1040)
Schedule 2
(1040A)
4506-T
8822
Pub. 501
Pub. 547
Pub. 910
Schedule EIC
(1040A or
1040)
Schedule 3
(1040A)
4562
8829
Pub. 502
Pub. 550
Pub. 915
Schedule F
(1040)
1040EZ
4684
8863
Pub. 505
Pub. 551
Pub. 919
- 80 -
Page 81 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
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Major Categories of Federal Income and Outlays for Fiscal Year 2007
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2007.
Income
Outlays
Social security, Medicare,
and unemployment and other
retirement taxes
32%
Borrowing to
cover deficit
6%
Corporate
income taxes
13%
Law enforcement and
general government
2%
Personal income
taxes
43%
Social
programs 4
19%
Physical, human,
and community
development 3
9%
Excise, customs, estate,
gift, and miscellaneous
taxes
6%
On or before the first Monday in February of each year, the
President is required by law to submit to the Congress a budget
proposal for the fiscal year that begins the following October. The
budget plan sets forth the President’s proposed receipts, spending,
and the surplus or deficit for the Federal Government. The plan
includes recommendations for new legislation as well as recommendations to change, eliminate, and add programs. After receiving
the President’s proposal, the Congress reviews it and makes
changes. It first passes a budget resolution setting its own targets for
receipts, outlays, and surplus or deficit. Next, individual spending
and revenue bills that are consistent with the goals of the budget
resolution are enacted.
In fiscal year 2007 (which began on October 1, 2006, and ended
on September 30, 2007), federal income was $2.568 trillion and
outlays were $2.730 trillion, leaving a deficit of $0.162 trillion.
Footnotes for Certain Federal Outlays
1. Social security, Medicare, and other retirement. These
programs provide income support for the retired and disabled and
medical care for the elderly.
Social security,
Medicare, and other
retirement 1
38%
Net interest on
the debt
9%
National defense,
veterans, and foreign
affairs 2
23%
2. National defense, veterans, and foreign affairs. About 20%
of outlays were to equip, modernize, and pay our armed forces and
to fund the Global War on Terrorism and other national defense
activities; about 3% were for veterans benefits and services; and
about 1% were for international activities, including military and
economic assistance to foreign countries and the maintenance of
U.S. embassies abroad.
3. Physical, human, and community development. These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct
assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space,
energy, and general science programs.
4. Social programs. About 13% of total outlays were for Medicaid, food stamps, temporary assistance for needy families, supplemental security income, and related programs; and the remaining
outlays were for health research and public health programs, unemployment compensation, assisted housing, and social services.
Note. The percentages on this page exclude undistributed offsetting receipts, which were $68 billion in fiscal year 2007. In the budget, these receipts are offset against
spending in figuring the outlay totals shown above. These receipts are for the U.S. Government’s share of its employee retirement programs, rents and royalties on the
Outer Continental Shelf, and proceeds from the sale of assets.
- 81 -
Page 82 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Index to Instructions
A
Address change . . . . . . . . . . . . . . .
Addresses of Internal Revenue Service
Centers . . . . . . . . . . . . . . . . . .
Alaska Permanent Fund dividends . . .
Alien . . . . . . . . . . . . . . . . . . . . .
Allocated tip income . . . . . . . . . . .
Alternative minimum tax . . . . . . . . .
Amended return . . . . . . . . . . . . . .
Amount you owe . . . . . . . . . . . . .
Annuities . . . . . . . . . . . . . . . . . .
. . . . . . 17
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Back Cover
. . . . . 27
. . . . . . 7
. . . . . 23
. . . . 6, 33
. . . . . 71
. . . . . 56
. . . . . 25
B
Blindness . . . . . . . . . . . . . . . . . . . . . . . . 32
C
Capital gain distributions . . . . . . . . . . 24, 33, 34
Nominee . . . . . . . . . . . . . . . . . . . . . . . 24
Child and dependent care expenses, credit
for . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Child tax credits . . . . . . . . . . . . . 20, 37-39, 53
Commissioner’s Message . . . . . . . . . . . . . . . 2
Common mistakes, how to avoid . . . . . . . . . . 71
Community property states . . . . . . . . . . . . . 23
Credit for the elderly or the disabled . . . . . . . 34
Customer service standards . . . . . . . . . . . . . . 4
D
Death of a taxpayer . . . . . . . . . . . . . . . . . . 72
Death of spouse . . . . . . . . . . . . . . . . . . 19, 72
Debt held by the public, gift to reduce . . . . . . 71
Deductions for contributions to an individual
retirement arrangement (IRA) . . . . . . . . . 6, 29
Dependent care benefits . . . . . . . . . . . . . . . 23
Dependents:
Exemptions for . . . . . . . . . . . . . . . . . . . 20
Standard deduction for . . . . . . . . . . . . . . . 32
Direct deposit of refund . . . . . . . . . . . . . . . 55
Disclosure, Privacy, and Paperwork Reduction Act
Notice . . . . . . . . . . . . . . . . . . . . . . . . . 78
Dividends:
Nominee . . . . . . . . . . . . . . . . . . . . . . . 24
Ordinary dividends . . . . . . . . . . . . . . . . . 24
Qualified dividends . . . . . . . . . . . . . . . . . 24
Dual-status aliens . . . . . . . . . . . . . . . . . . 7, 18
E
Earned income credit (EIC)
Combat pay, nontaxable .
Economic stimulus payment
Education credits . . . . . . .
Educator expenses . . . . . .
Elderly persons:
Credit for . . . . . . . . . .
Standard deduction for . .
Electronic filing (e-file) . .
Filing instructions:
When to file . . . . . . . . . . . . . . . . . . . . . . 7
Where to file . . . . . . . . . . . . . . . Back Cover
Filing status — which box to check . . . . . . 17-19
Foreign bank account . . . . . . . . . . . . . . . . . 13
Foreign retirement plans . . . . . . . . . . . . . . . 23
Form 1040A or Form 1040? . . . . . . . . . . . . . 13
Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . 23
Forms W-2, 1098, and 1099, where to report certain
items from . . . . . . . . . . . . . . . . . . . . . . 12
Forms, how to get . . . . . . . . . . . . . . . . . 77, 80
Free File . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Free tax help . . . . . . . . . . . . . . . . . . . . . . 77
H
Head of household . . . . . . . . .
Help (free) . . . . . . . . . . . . .
Help with unresolved tax issues
How to comment on forms . . .
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18
72
. 4
78
I
Identity theft . . . . . . . . . . . . . . . . . .
Income tax withheld (federal) . . . . . . . .
Individual retirement arrangement (IRA):
Contributions to . . . . . . . . . . . . . . .
Distributions from . . . . . . . . . . . . .
Individual taxpayer identification number
Injured spouse claim . . . . . . . . . . . . .
Innocent spouse relief . . . . . . . . . . . . .
Installment payments . . . . . . . . . . . . .
Interest income:
Taxable . . . . . . . . . . . . . . . . . . . .
Tax-exempt . . . . . . . . . . . . . . . . .
Interest — late payment of tax . . . . . . . .
Itemized deductions . . . . . . . . . . . . . .
. . . . 72
. . . . 39
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24-25
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56,
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23
23
73
10
L
Line instructions for Form 1040A . . . . . . . . . 17
Lump-sum distributions . . . . . . . . . . . . . . . 27
M
Married persons:
Filing joint returns . . . . . . . . . . . . . . . . . 17
Filing separate returns . . . . . . . . . . . . . . . 18
Living apart . . . . . . . . . . . . . . . . . . . . . 18
N
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. 6, 40-52
. . . . 42
. . . 6, 25
. . . . 37
. . . . 29
. . . . . . . . . . . . . 34
. . . . . . . . . . . . . 32
5, 7, 12, 17, 55, 56, 57,
77
Estimated tax payments . . . . . . . . . . . . . 39, 71
Everyday tax solutions . . . . . . . . . . . . . . . . 73
Excess social security and tier 1 RRTA tax
withheld . . . . . . . . . . . . . . . . . . . . . . . 53
Exemptions . . . . . . . . . . . . . . . . . . . 19-22, 33
Extensions of time to file . . . . . . . . . . . . . 7, 53
F
Filing information . . . . . . . . . . . . . . . . . . . . 7
Name change . . . . . . . . . . . . . . . . . . . . 17, 71
Name, address, and social security number . . . 17
Nonresident alien . . . . . . . . . . . . . . . 7, 17, 18
Q
Qualified dividends . . . . . . . . . . . . . . . . . . 24
Qualified dividends and capital gain tax
worksheet . . . . . . . . . . . . . . . . . . . . . 34, 36
R
Railroad retirement benefits:
Treated as a pension . . . . . . . . . . .
Treated as social security . . . . . . . .
Recordkeeping . . . . . . . . . . . . . . . .
Recovery rebate credit . . . . . . . . . . .
Refund information . . . . . . . . . . . . .
Refund of tax . . . . . . . . . . . . . . . . .
Refund offset . . . . . . . . . . . . . . . . .
Refunds of state and local income taxes
Resident aliens . . . . . . . . . . . . . . . .
Retirement savings contributions credit .
Rights of taxpayers . . . . . . . . . . . . .
Rollovers . . . . . . . . . . . . . . . . . . .
Rounding off to whole dollars . . . . . .
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. . . . 27
. . . . 71
6, 53, 55
. . . . 74
. . . . 55
. . . . 55
. . . . 23
. . . . . 7
. . . . 37
. . . . 71
. . 24, 27
. . . . 23
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27,
17,
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S
Salaries . . . . . . . . . . . . . . . . . . . . .
Scholarship and fellowship grants . . . .
Sign your return . . . . . . . . . . . . . . .
Single person . . . . . . . . . . . . . . . . .
Social security benefits . . . . . . . . . . .
Social security number . . . . . . . . . . .
Standard deduction . . . . . . . . . . . . .
State and local income taxes, refunds of
Student loan interest deduction . . . . . .
23
23
57
17
29
71
32
23
31
T
Table of contents . . . . . . . . . .
Tax assistance . . . . . . . . . . . .
Tax figured by the IRS . . . . . . .
Tax table . . . . . . . . . . . . . . . .
Tax-exempt interest . . . . . . . . .
Taxpayer Advocate Service . . . .
Telephone assistance — federal tax
information . . . . . . . . . . . . .
TeleTax . . . . . . . . . . . . . . . .
Third party designee . . . . . . . .
Tip income . . . . . . . . . . . . . .
Tuition and fees deduction . . . . .
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59-70
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74-75
. . 57
. . 23
. . 32
U
O
Offsets . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Order form . . . . . . . . . . . . . . . . . . . . . . . 80
P
Payments, amount you owe . . . . .
Penalty:
Estimated tax . . . . . . . . . . . .
Late filing . . . . . . . . . . . . . .
Late payment . . . . . . . . . . . .
Other . . . . . . . . . . . . . . . . .
Pensions and annuities . . . . . . . .
Preparer, tax return . . . . . . . . . .
Presidential election — $3 check-off
Private delivery services . . . . . . .
Public debt, gift to reduce the . . . . . . . . . . . . 71
Publications:
How to get . . . . . . . . . . . . . . . . . . . . 77, 80
. . . . . . . . 56
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57
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25
57
17
. 7
Unemployment compensation . . . . . . . . . . . . 27
W
Wages . . . . . . . . . . . . . . . . . . . . . . . . . . 23
What’s new . . . . . . . . . . . . . . . . . . . . . . . . 6
When to file . . . . . . . . . . . . . . . . . . . . . . . 7
Where to file . . . . . . . . . . . . . . . . Back Cover
Who can use Form 1040A . . . . . . . . . . . . . . 13
Who must file . . . . . . . . . . . . . . . . . . . . . . 7
Who must use Form 1040 . . . . . . . . . . . . . . 13
Widows and widowers, qualifying . . . . . . . . . 19
Withholding and estimated tax payments for
2009 . . . . . . . . . . . . . . . . . . . . . . . . . . 71
Page 83 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
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Page 84 of 84 of Instructions 1040A
17:53 - 14-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Where Do You
File?
If an envelope came with this booklet, please use it.
If you do not have one or if you moved during the
year, mail your return to the address shown below
that applies to you. If you want to use a private
delivery service, see page 7.
Envelopes without enough postage will be
returned to you by the post office. Your
envelope may need additional postage if it
contains more than five pages or is oversized
(for example, it is over 1⁄4’’ thick). Also, include
your complete return address.
TIP
THEN use this address if you:
Are not enclosing a check or money
order...
IF you live in...
Are enclosing a check or money
order...
Alabama, Florida, Georgia, North Carolina, South Carolina, Virginia
Department of the Treasury
Internal Revenue Service Center
Atlanta, GA 39901-0015
Department of the Treasury
Internal Revenue Service Center
Atlanta, GA 39901-0115
District of Columbia, Maine, Maryland, Massachusetts, New
Hampshire, Vermont
Department of the Treasury
Internal Revenue Service Center
Andover, MA 05501-0015
Department of the Treasury
Internal Revenue Service Center
Andover, MA 05501-0115
Arkansas, Connecticut, Delaware, Indiana, Michigan, Missouri, New
Jersey, New York, Ohio, Pennsylvania, Rhode Island, West Virginia
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0015
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0115
Kentucky, Louisiana, Mississippi, Tennessee, Texas
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0015
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0115
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Illinois, Iowa,
Kansas, Minnesota, Montana, Nebraska, Nevada, New Mexico,
North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington,
Wisconsin, Wyoming
Department of the Treasury
Internal Revenue Service Center
Fresno, CA 93888-0015
Department of the Treasury
Internal Revenue Service Center
Fresno, CA 93888-0115
A foreign country, American Samoa, or Puerto Rico (or are
excluding income under Internal Revenue Code section 933), or use
an APO or FPO address, or file Form 4563, or are a dual-status alien
or nonpermanent resident of Guam or the Virgin Islands*
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215 USA
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215 USA
* Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921;
permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.
What’s Inside?
(see Index for
page numbers)
Instructions for Form 1040A
Table of contents
IRS e-file and Free File options
Index (inside back cover)
When to file
What’s new
How to comment on forms
How to avoid common mistakes
Help with unresolved tax issues
Free tax help
How to get forms and publications
Tax table
How to make a gift to reduce debt
held by the public
| File Type | application/pdf |
| File Title | 2008 Instruction 1040A |
| Subject | Instructions for Form 1040-A, U.S. Individual Income Tax Return |
| Author | W:CAR:MP:FP |
| File Modified | 2008-11-15 |
| File Created | 2008-11-15 |