Form 9452 Filing Assistance Program

Form

Filing Assistance Program

9452

Department of the Treasury
Internal Revenue Service

OMB No. 1545-1316

(Do you have to file a Federal Income Tax Return?)
Do not send to IRS.

See instructions on back.

Keep for your records.

Caution: Do any of the special situations listed in the general instructions on page 2 apply to you?
( ) Yes. Stop here; you must file a Federal income tax return. Do not use this form.
( ) No. Continue.
Part I

Computing Your Total Gross Income (See instructions.)
. . . .

1

. . . .

2

. . . .

3

. . . .

4

5

Retirement income (such as income from a taxable pension, annuity, IRA distributions, etc.) . . .

5

6

Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Self-employment, such as income from prizes, awards, gambling winnings, lottery, raffles, jury
duty fees, etc.)
Gross Income. Add amounts on lines 1 through 6 . . . . . . . . . . . . . . . . . . . . . .

6

1
2
3
4

7

Wages, salaries, tips, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Do not include social security income)
Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Do not include tax-exempt interest, such as from municipal bonds)
Ordinary dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Refund of state and local income taxes if, in the year the tax was paid, you itemized your
deductions on Schedule A (Form 1040) . . . . . . . . . . . . . . . . . . . . . . .

Part II

7

Determining Your Filing Requirement

Can someone claim you as a dependent on their 2009 income tax return?
( ) Yes. See instructions on page 2.
( ) No. Use the following chart to make sure you do not have to file a Federal income tax return for 2009.

2009 Filing Requirements for Most People
If your filing status would be

And at the end of 2009 you were*

Then you do not need to file a
return if the amount on line 7 is
less than

Single

under 65
65 or older

$9,350
10,750

Married filing jointly**

under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)

Married filing separately

any age

Head of household

under 65
65 or older

$12,000
13,400

Qualifying widow(er)
with dependent child

under 65
65 or older

$15,050
16,150

$18,700
19,800
20,900
$3,650

*If you were born on January 1, 1945, you are considered to be age 65 at the end of 2009.
**If you did not live with your spouse at the end of 2009 (or on the date your spouse died) and your gross income on line 7 above was at least
$3,650, you must file a return regardless of your age.
For Paperwork Reduction Act Notice, see back of Form.

Cat. No. 14695J

Form 9452 (2009)

Page 2

Form 9452 (2009)

General Instructions
Purpose of Form
Use Form 9452 to see if you must
file a Federal income tax return for
2009. However, see Special
Situations below before you begin.

Special Situations
If any of the following special
situations apply to you, you must
file a Federal income tax return for
2009 even if your gross income is
less than the amount shown in
the chart in Part Il.
Withholding. If you had taxes
withheld from a job or your annuity
or pension income, and you want to
get a refund of the withheld taxes,
you will need to file.
Earned Income Credit
1. If you wish to apply for the
earned income credit you will need
to file.
2. You must file if you received any
advance earned income credit
payments from your employer. These
payments should be shown in box 9
of your W-2 form.

Special taxes
1. You must file if you owe any
special tax on a qualified retirement
plan including an Individual
Retirement Arrangement (IRA),
Archer Medical Savings Account
(MSA), or Coverdell Education
Savings Account (ESA). You may
owe this tax if you:
• Received an early distribution from
(a) an IRA or other qualified
retirement plan, (b) an annuity, or (c)
a modified endowment contract
entered into after June 20, 1988.
• Made excess contributions to your
IRA, Archer MSA, or Coverdell ESA.
• You received distributions from
Coverdell ESAs in excess of your
qualified higher education expenses.

• Were born before July 1, 1938,

and you received less than the
minimum required distribution from
your qualified retirement plan.
2. You must file if you have a gain
or loss on the sale of stocks or a
gain from the sale of bonds or your
home.
3. You must file if you owe social
security and Medicare tax on tips
you did not report to your employer.
4. You must file if you owe
uncollected social security and
Medicare or Tier 1 Railroad
Retirement (RRTA) tax on tips you
reported to your employer or on
group-term life insurance.
5. You must file if you owe
alternative minimum tax.
6. You must file if you owe
recapture taxes.
Taxable self-employment income
You must file if you had net
self-employment income of at least
$400.
Church employee income
You must file if 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.
If someone else can claim you as
a dependent, you may have to file
a tax return even if your own
income is much lower than the
total gross income amounts in
Part Il. If your gross income was
$3,500 or more, you usually
cannot be claimed as a dependent
unless at the end of 2009 you
were under age 19 (or a student
under age 24).

Specific Instructions
Part I
Complete Part I to figure your gross
income for 2009.
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 may
exclude part or all of it).

Social security benefits
1. Social security payments are
NOT taxable unless one-half of all
your net social security benefits plus
your adjusted gross income and any
tax exempt interest total more than
$25,000 if you are single (or married
filing separately and you lived apart
from your spouse for all of 2009), or
$32,000 if married filing a joint return.
Enter only the taxable portion of
your social security benefits on line
6, Other taxable income.

Part II
Use the table in Part II to determine
your filing requirement.
If you were born on January 1,
1945, you are considered to be age
65 at the end of 2009.
Paperwork Reduction Act Notice.
Your use of this worksheet is
optional. It is provided to aid you in
determining whether you must file a
Federal tax return.
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. Generally, tax returns
and return information are
confidential, as required by Internal
Revenue Code section 6103.
The time needed to complete this
worksheet will vary depending on
individual circumstances. The
estimated average time is 30
minutes.
If you have comments concerning
the accuracy of this time estimate or
suggestions for making this form
simpler, we would be happy to hear
from you. You can write to the
Internal Revenue Service, Tax
Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6406,
Washington, DC 20224.