Department

Of the

Treasury

Internal

Revenue

Service

Douglas H. Shulman 

Commissioner 

Rosemary D. Marcuss 

Director, 

Research, Analysis and

Statistics 

M. Susan Boehmer 

Director, 

Statistics of Income Division 

David P. Paris 

Chief,

Individual Statistics Branch 

For further information contact: 

Jeff Hartzok, Chief 

Individual Returns Analysis Section 

Statistics of Income Division 

PO Box 2608 

Washington, DC 20013-2608 

2009 Estimated 

Data Line Counts 

Individual Income 

Tax Returns 

(Rev. 08-2011) 

This 2009 Statistics of Income (SOI) estimated data line counts indicates 

the estimates of frequencies of the entries on the lines of the forms and 

schedules filed with individual tax returns as shown on the 2009

Individual SOI Complete Report weighted file. It is based on returns 

filed in Processing Year 2010 that were sampled statistically and then

weighted to estimate the entire 2009 Tax Year. 

Variations of the three basic forms: 1040, 1040A, and 1040EZ, include

electronically filed returns. The form variations were categorized into the

basic forms according to the data reported on the return. For example, if 

a return was filed electronically and its characteristics indicate that it 

would other wise have been filed on paper as a 1040 or 1040A, and then

it would be classified as such statistically. 

2009 Complete Report estimates: 

140,494,127 Total, all individual returns filed

 84,144,965 1040 returns

 39,563,588 1040A returns

 16,785,574 1040EZ returns

 

Estimates of returns filed electronically: 

98,358,434 Total, all individual returns filed

 54,252,971 1040 returns

 32,862,236 1040A returns

 11,243,227 1040EZ returns

2009 Totals for Forms and Schedules ..... pg 7

Limitations and Guidelines ...................... pg 9

Description of the Sample ......................pg 11

Line Item Counts are reported for:

All Returns filed

Returns............................................. pg 13

Amount............................................. pg 14

Form 1040 only

Returns............................................. pg 17

Amount............................................. pg 18

Electronically filed returns

Returns............................................. pg 21

Amount............................................. pg 22

Form 1040A

Returns............................................. pg 25

Amount............................................. pg 26

Form 1040EZ 

Returns............................................. pg 29

Amount............................................. pg 30

Schedule A

Returns............................................. pg 31

Amount............................................. pg 32

Schedule B

Returns............................................. pg 33

Amount............................................. pg 34

Schedule C

Returns............................................. pg 35

Amount............................................. pg 36

Schedule C-EZ

Returns............................................. pg 39

Amount............................................. pg 40

Schedule D

Returns............................................. pg 41

Amount............................................. pg 42

Schedule E

Returns............................................. pg 45

Amount............................................. pg 46

Schedule EIC

Contents

Returns............................................. pg 49

Amount............................................. pg 50

Schedule F

Returns............................................. pg 51

Amount............................................. pg 52

* Schedule L

Returns............................................. pg 55

Amount............................................. pg 56

* Schedule M

Returns............................................. pg 57

Amount............................................. pg 58

Schedule R

Returns............................................. pg 59

Amount............................................. pg 60

Schedule SE

Returns............................................. pg 63

Amount............................................. pg 64

Form 982

Returns............................................. pg 67

Amount............................................. pg 68

Form 2106

Returns............................................. pg 69

Amount............................................. pg 70

Form 2106-EZ

Returns............................................. pg 73

Amount............................................. pg 74

Form 2439

Returns............................................. pg 75

Amount............................................. pg 76

Form 2441

Returns............................................. pg 77

Amount............................................. pg 78

Form 3468

Returns............................................. pg 81

Amount............................................. pg 82

Form 3800

Returns............................................. pg 87

Amount............................................. pg 88
Form 3903

Returns............................................. pg 93

Amount............................................. pg 94

Form 4136

Returns............................................. pg 95

Amount............................................. pg 96

Form 4562

Returns........................................... pg 103

Amount........................................... pg 104

Form 4684

Returns........................................... pg 107

Amount........................................... pg 108

Form 4797

Returns............................................pg 111

Amount............................................pg 112

Form 4835

Returns............................................pg 115

Amount............................................pg 116

Form 4952

Returns............................................pg 117

Amount............................................pg 118

Form 4972

Returns............................................pg 119

Amount........................................... pg 120

Form 5329

Returns........................................... pg 121

Amount........................................... pg 122

Form 5405

Returns........................................... pg 125

Amount........................................... pg 126

Form 5695

Returns........................................... pg 127

Amount........................................... pg 128

Form 5884

Returns........................................... pg 131

Amount........................................... pg 132

Form 6251

Returns........................................... pg 133

Amount........................................... pg 134

Form 6252

Returns........................................... pg 137

Amount........................................... pg 138

Form 6781

Returns........................................... pg 139

Amount........................................... pg 140

Form 8283

Returns........................................... pg 141

Amount........................................... pg 142

Form 8396

Returns........................................... pg 145

Amount........................................... pg 146

Form 8582

Returns........................................... pg 147

Amount........................................... pg 148

Form 8586

Returns........................................... pg 149

Amount........................................... pg 150

Form 8606

Returns........................................... pg 151

Amount........................................... pg 152

Form 8615

Returns........................................... pg 155

Amount........................................... pg 156

Form 8801

Returns........................................... pg 157

Amount........................................... pg 158

Form 8812

Returns........................................... pg 165

Amount........................................... pg 166

Form 8814

Returns........................................... pg 167

Amount........................................... pg 168

Form 8824

Returns........................................... pg 169

Amount........................................... pg 170

Form 8829

Returns........................................... pg 173

Amount........................................... pg 174

* Form 8834

Returns........................................... pg 175

Amount........................................... pg 176

* Form 8835

Returns........................................... pg 179

Amount........................................... pg 180

Form 8839

Returns........................................... pg 183

Amount........................................... pg 184

Form 8844

Returns........................................... pg 187

Amount........................................... pg 188
* New Form for Tax Year 2009 Edition

This publication was prepared by Kyle Mudry and Adrian Dungan, 

economists with the Individual Returns Analysis Section.

Form 8846

Returns........................................... pg 189

Amount........................................... pg 190

Form 8853

Returns........................................... pg 191

Amount........................................... pg 192

Form 8863

Returns........................................... pg 195

Amount........................................... pg 196

Form 8864

Returns........................................... pg 199

Amount........................................... pg 200

Form 8880

Returns........................................... pg 201

Amount........................................... pg 202

* Form 8885

Returns........................................... pg 203

Amount........................................... pg 204

Form 8889

Returns........................................... pg 205

Amount........................................... pg 206

Form 8903

Returns........................................... pg 209

Amount........................................... pg 210

Form 8910

Returns............................................pg 211

Amount........................................... pg 212

Form 8917

Returns........................................... pg 213

Amount........................................... pg 214 

* Form 8936

Returns........................................... pg 215

Amount........................................... pg 216

 Totals for Forms and Schedules from Estimated Data Line Counts for Tax Year 2009

Total Electronically Filed

All returns filed 140,494,127 98,358,434

Form 982, reduction of tax attributes 310,474 219,609

Form 1040 84,144,965 54,252,971

Form 1040A 39,563,588 32,862,236

Form 1040EZ 16,785,574 11,243,227

Schedule A, itemized deductions 46,392,216 32,766,166

Schedule B, interest & dividends 22,210,552 12,634,831

Schedule C, sole-prop business 25,208,279 16,406,951

Schedule C-EZ 4,485,775 3,056,110 tabulated within Schedule C total

Schedule D, capital gain/loss 20,432,994 13,184,844

Schedule E, supplemental income 17,969,382 11,474,667

Schedule EIC, earned income credit 20,800,235 18,179,177

Schedule F, profit or loss from farming 1,947,670 1,278,860

Schedule L, standard deduction for certain filers 20,408,786 14,827,717

Schedule M, making work pay & gov retiree credit 90,683,381 69,770,855

Schedule R, elderly or disabled 88,145 46,849

Schedule SE, self employed tax 18,539,898 11,701,819

Form 2106, employee business expense 8,704,483 6,451,381

Form 2106-EZ 4,553,582 3,467,313

Form 2439, undistributed long term capital gains 1,202 699

Form 2441, child care expenses 7,109,923 5,962,937

Form 3468, investment credit 9,571 2,933

Form 3800, general business credit 509,228 288,529

Form 3903, moving expenses 869,001 692,464

Form 4136, fuels tax credit 323,330 217,833

Form 4562, depreciation expense 11,842,434 8,035,756

Form 4684, casualties and thefts 326,423 222,932

Form 4797, sales of business property 2,669,171 1,652,008

Form 4835, farm rental 597,327 390,943

Form 4952, investment interest 1,862,783 1,094,627

Form 4972, lump-sum distributions 12,394 9,145

Form 5329, retirement plans tax 1,823,910 1,364,101

Form 5405, first-time homebuyer credit 1,469,407 0

Form 5695, residential energy credits 6,753,885 5,158,502

Form 5884, work opportunity credit 59,319 27,575

Form 6251, alternative minimum tax 9,199,318 5,973,471

Form 6252, installment sale income 719,918 450,014

Form 6781, gains/losses from contracts, etc 688,110 401,140

Form 8283, noncash charitable contributions 6,647,106 4,951,605

Form 8396, mortgage interest credit 50,672 41,568

Form 8582, passive activity loss limit 4,389,427 2,774,494

Form 8586, low income housing 52,716 33,248

Form 8606, nondeductible IRA's 2,009,874 1,356,468

Form 8615, under age 14 tax 224,747 120,484

Form 8801, prior year minimum tax credit 1,183,609 675,690

Form 8812, additional child tax credit 21,408,646 17,543,147

Form 8814, parent's report for child 182,510 123,185

Form 8824, like-kind exchanges 137,547 99,065

Form 8829, expense for business use of home 4,028,660 2,813,526

Form 8835, renew. elect, refined coal, & indian coal prod. cr 2,447 439

Form 8834, qualified electric & elec. vehicle credit 3,399 2,192

Form 8839, qualified adoption expenses 93,060 71,021

Form 8844, empowerment zone credit 38,014 14,645

Form 8846, credit for employer SS and medicare tax 94,255 55,325

Form 8853, medical savings account 110,843 67,233

Form 8863, education, hope & lifetime learning credits 12,367,296 10,087,813

Form 8864, biodiesel and renewable diesel fuels 5,610 4,743

Form 8880, credit for qualified retirement savings contrib. 6,737,584 5,276,932

Form 8885, health coverage tax credit 11,836 5,455

Form 8889, health savings accounts 2,817,519 2,160,422

Form 8903, domestic production activities 548,670 320,687

Form 8910, alternative motor vehicle credit 80,560 60,659

Form 8917, tuition and fees deduction 2,426,399 1,773,430

Form 8936, qualified plug-in elect. drive motor veh. credit 24,414 14,503

Limitations and Guidelines for 

The 2009 Data Line Counts

Since the line counts used in this package are obtained from the Tax Year 2009 Individual SOI 

Complete Report File, they are subject to the same limitations as the data that are included in the 

Complete Report File. These limitations are derived from the fact that these data are statistically 

sampled, meaning that the line counts included in this package are estimates based on samples, and 

should not be mistaken for actual counts of the entire population. While most forms and items are 

present often enough to provide accurate estimates, some less popular items should be used with a 

high degree of caution.

The sample used in this study is one of a large number of samples that could have been selected 

using the same sample design. The estimates calculated from these different samples would vary. 

The sample estimate and an estimate of its standard error permit the construction of interval 

estimates with prescribed confidence that the interval includes the population value. Shown below are 

95 percent confidence intervals for selected Form 1040 items: (For example, the population value of 

number of returns for salaries and wages, with 95 percent confidence, is between 116,417,141 and 

116,920,217). These confidence intervals correspond to the estimates for all Individual Income Tax 

Returns filed for Tax Year 2009. 

95 Percent Confidence Intervals for Selected Items on all Form 1040's

Item Line number on 1040

Salaries and wages 7 ( 116,417,141 , 116,920,217 )

Taxable interest 8a ( 57,505,489 , 58,117,365 )

Tax-exempt interest 8b ( 6,135,389 , 6,375,703 )

Ordinary dividends 9a ( 29,040,978 , 29,534,654 )

Taxable refunds of state & local taxes 10 ( 23,205,267 , 23,683,153 )

Alimony received 11 ( 398,432 , 477,774 )

Capital gain distributions 13 (margin write in) ( 699,903 , 801,423 )

Total taxable IRA distributions 15b ( 9,484,960 , 9,833,306 )

Total pension and annuities 16a ( 28,146,363 , 28,669,753 )

Taxable pension and annuities 16b ( 25,765,253 , 26,275,249 )

Unemployment compensation 19 ( 11,108,384 , 11,489,290 )

Social security benefits 20a ( 24,343,915 , 24,835,513 )

Taxable social security benefits 20b ( 15,119,145 , 15,521,519 )

Net operating loss 21 (margin write in) ( 1,071,299 , 1,167,851 )

Educator expenses 23 ( 3,727,022 , 3,955,912 )

IRA deduction 32 ( 2,495,003 , 2,680,643 )

95% confidence interval
Limitations and Guidelines for 2009 Data Line Counts 

95 Percent Confidence Intervals for Selected Items on all Form 1040's--Continued

Item Line number on 1040

Student loan interest deduction 33 ( 9,536,122 , 9,901,868 )

Tuition and fees deduction 34 ( 2,329,100 , 2,516,186 )

Moving expenses 26 ( 801,196 , 911,288 )

One-half of self-employment tax 27 ( 17,289,466 , 17,583,374 )

Self-employed health insurance deduction 29 ( 3,533,164 , 3,717,922 )

Keogh and self-employed SEP and SIMPLE plan 28 ( 884,810 , 961,152 )

Penalty on early withdrawal of savings 30 ( 1,140,623 , 1,269,089 )

Alimony paid 31a ( 529,213 , 611,007 )

Total adjustments 36 ( 34,505,438 , 35,023,288 )

Adjusted gross income 37 ( 140,469,344 , 140,518,910 )

Total standard deduction 39 (margin write in) ( 91,997,708 , 92,540,250 )

Additional standard deduction 39 (margin write in) ( 12,541,083 , 12,940,637 )

Total itemized deductions 40 ( 45,427,045 , 45,964,427 )

Taxable income 43 ( 103,874,924 , 104,446,558 )

Income tax before credits 44 ( 103,183,783 , 103,751,613 )

95% confidence interval

Forms whose line entries have weak estimates (implying a returns sampled count less than 

50) are listed below.

Form 4972 

Form 8885 
This section describes the sample design and selection, the method of estimation, the sampling 

variability of the estimates, and the methodology 

of computing confidence intervals. 

Domain of Study 

The statistics in this report are estimates from 

a probability sample of unaudited Individual Income Tax Returns, Forms 1040, 1040A, and 

1040EZ (including electronic returns) filed by 

U.S. citizens and residents during Calendar Year 

2010. 

All returns processed during 2010 were subjected to sampling except tentative and amended 

returns. Tentative returns were not subjected to 

sampling because the revised returns may have 

been sampled later, while amended returns were 

excluded because the original returns had already 

been subjected to sampling. A small percentage of 

returns were not identified as tentative or amended until after sampling. These returns, along with 

those that contained no income information, were 

excluded in calculating estimates. 

The estimates in this report are intended to 

represent all returns filed for Tax Year 2009. 

While most of the returns processed during Calendar Year 2010 were for Tax Year 2009, the remaining returns were mostly for prior years, and 

a few for non-calendar years ending during 2010 

and 2011. Returns for prior years were used in 

place of 2009 returns received and processed after 

December 31, 2010. This was done based on the 

assumption that the characteristics of returns due, 

but not yet processed, can best be represented by 

the returns for previous income years that were 

processed in 2010. 

Sample Design and Selection 

The sample design is a stratified probability 

sample, in which the population of tax returns is 

classified into subpopulations, called strata, and a 

sample is randomly selected independently from 

each stratum. Strata are defined by: 

1. Nontaxable (including no alternative minimum 

tax) with adjusted gross income or expanded 

income of $200,000 or more. 

2. High business receipts of $50,000,000 or more.

 

3. Presence or absence of special Forms or Schedules (Form 2555, Form 1116, Form 1040 

Schedule C, and Form 1040 Schedule F). 

4. Indexed positive or negative income. Sixty 

variables are used to derive positive and negative incomes. These positive and negative income classes are deflated using the Chain-Type 

Description of the Sample

For the Estimated Data Line Counts
Price Index for the Gross Domestic Product to 

represent a base year of 1991. 

5. Potential usefulness of the return for tax policy 

modeling. Thirty-two variables are used to determine how useful the return is for tax modeling purposes. 

Tax data processed to the IRS Individual 

Master File at the Enterprise Computing Center 

at Martinsburg during Calendar Year 2010 were 

used to assign each taxpayer’s record to the appropriate stratum and to determine whether or not the 

record should be included in the sample. Records 

are selected for the sample either if they possess 

certain combinations of the four ending digits of 

the social security number, or if their ending five 

digits of an eleven-digit number generated by a 

mathematical transformation of the SSN is less 

than or equal to the stratum sampling rate times 

100,000. 

Data Capture and Cleaning 

Data capture for the SOI sample begins with 

the designation of a sample of administrative records. While the sample was being selected, the 

process was continually monitored for sample selection and data collection errors. In addition, a 

small subsample of returns was selected and independently reviewed, analyzed, and processed for 

a quality evaluation. 

The administrative data and controlling information for each record designated for this sample 

was loaded onto an online database at the Cincinnati Submission Processing Center. Computer 

data for the selected administrative records were 

then used to identify inconsistencies, questionable 

values, and missing values as well as any additional variables that an editor needed to extract for 

each record. The editors use a hardcopy of the 

taxpayer’s return to enter the required information 

onto the online system. 

After the completion of service center review, 

data were further validated, tested, and balanced. 

Adjustments and imputations for selected fields 

based on prior year data and other available information were used to make each record internally consistent. Finally, prior to publication, all 

statistics and tables were reviewed for accuracy 

and reasonableness in light of provisions of the 

tax law, taxpayer reporting variations and limitations, economic conditions, and comparability 

with other statistical series. 

Some returns designated for the sample were 

not available for SOI processing because other areas of IRS needed the return at the same time. For 

Tax Year 2009, 0.06 percent of the sample returns 

were unavailable. 

Method of Estimation 

Weights were obtained by dividing the population count of returns in a stratum by the number 

of sample returns for that stratum. The weights 

were adjusted to correct for misclassified returns. 

These weights were applied to the sample data to 

produce all of the estimates in this report.

Description of the Sample
13

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E 

Form

1040 Department of the Treasury—Internal Revenue Service 

U.S. Individual Income Tax Return 2009 (99) IRS Use Only—Do not write or staple in this space. 

Label 

(See 

instructions 

on page 14.) 

Use the IRS 

label. 

Otherwise, 

please print 

or type. 

For the year Jan. 1–Dec. 31, 2009, or other tax year beginning , 2009, ending , 20 OMB No. 1545-0074 

Your first name and initial Last name Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

Home address (number and street). If you have a P.O. box, see page 14. Apt. no.  You must enter 

your SSN(s) above. 

City, town or post office, state, and ZIP code. If you have a foreign address, see page 14. Checking a box below will not 

change your tax or refund. Presidential 

Election Campaign  Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 14)  You Spouse 

Filing Status 

Check only one 

box. 

1 Single 

2 Married filing jointly (even if only one had income) 

3 Married filing separately. Enter spouse’s SSN above 

and full name here. 

4 Head of household (with qualifying person). (See page 15.) If the 

qualifying person is a child but not your dependent, enter this 

child’s name here. 

5 Qualifying widow(er) with dependent child (see page 16) 

Exemptions 

If more than four 

dependents, see 

page 17 and 

check here 

6a Yourself. If someone can claim you as a dependent, do not check box 6a . . . . .

b Spouse . . . . . . . . . . . . . . . . . . . . . . . .  Boxes checked 

on 6a and 6b

c Dependents: 

(1) First name Last name 

(2) Dependent’s

social security number 

(3) Dependent’s 

relationship to you 

(4) ✓ if qualifying

child for child tax

credit (see page 17) 

No. of children 

on 6c who: 

● lived with you 

● did not live with 

you due to divorce 

or separation 

(see page 18)

Dependents on 6c 

not entered above 

d Total number of exemptions claimed . . . . . . . . . . . . . . . . .

Add numbers on 

lines above 

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see page 22. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 

8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a 

b Tax-exempt interest. Do not include on line 8a . . . 8b 

9 a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a 

b Qualified dividends (see page 22) . . . . . . . 9b 

10 Taxable refunds, credits, or offsets of state and local income taxes (see page 23) . . 10 

11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11 

12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 

13 Capital gain or (loss). Attach Schedule D if required. If not required, check here  13 

14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14 

15 a IRA distributions . 15a b Taxable amount (see page 24) 15b 

16 a Pensions and annuities 16a b Taxable amount (see page 25) 16b 

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 

18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18 

19 Unemployment compensation in excess of $2,400 per recipient (see page 27) . . . 19 

20 a Social security benefits 20a b Taxable amount (see page 27) 20b 

21 Other income. List type and amount (see page 29) 21 

22 Add the amounts in the far right column for lines 7 through 21. This is your total income  22 

Adjusted 

Gross 

Income 

23 Educator expenses (see page 29) . . . . . . . 23 

24 Certain business expenses of reservists, performing artists, and 

fee-basis government officials. Attach Form 2106 or 2106-EZ 24 

25 Health savings account deduction. Attach Form 8889 . 25 

26 Moving expenses. Attach Form 3903 . . . . . . 26 

27 One-half of self-employment tax. Attach Schedule SE . 27 

28 Self-employed SEP, SIMPLE, and qualified plans . . 28 

29 Self-employed health insurance deduction (see page 30) 29 

30 Penalty on early withdrawal of savings . . . . . . 30 

31 a Alimony paid b Recipient’s SSN  31a 

32 IRA deduction (see page 31) . . . . . . . . 32 

33 Student loan interest deduction (see page 34) . . . 33 

34 Tuition and fees deduction. Attach Form 8917 . . . 34 

35 Domestic production activities deduction. Attach Form 8903 35 

36 Add lines 23 through 31a and 32 through 35 . . . . . . . . . . . . . 36 

37 Subtract line 36 from line 22. This is your adjusted gross income . . . . .  37 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 97. Cat. No. 11320B Form 1040 (2009) 

Total of All 

Returns Filed

6,255,546

25,412,544

750,663 22,111,784

9,659,133

26,020,252

10,523,386

28,408,058

24,589,713

16,432,633

1,924,214

11,298,837

15,320,332

6,487,936

140,040,871

3,841,466

946,436

856,242

17,436,420

3,625,543

1,204,856

570,110

2,587,823

9,718,995

2,422,642

34,764,363

19,539,842

1,787,663

142,530

922,981

116,668,680

57,811,427

29,287,816

23,444,210

438,103

490,677

62,819,226 21,496,275

56,109,746

4,335,756 7,210,930

Exemptions =

47,275,761

23,576,953

53,592,316

535,138

36,089,880

53,570,158

2,539,588 68,880

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

83,926,885

666,166

3,330,871

284,239,508

OTHER DEPENDENTS 2,527,576

Returns =

6,512,094 10,103,334

2,769,155 8,648,563

Y = * Y = **

53,570,158

2,539,588

NUMBER OF RETURNS FILED FOR SELECTED LINES

* One election box checked ** Both election boxes checked (counts each box separately)

^140,044,455

161,638

8,464

7,945

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13 Cap. Gain Dist. =

186,212,252

47,275,761

535,138

83,926,885

666,166

Ret. =

Exempt.=

Ret. =

396,405

1,119,575

1,768,442

3,438

490,846

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earn. inc. ex=

21. Gambling inc.=

132,625,495

See 6a

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

140,494,127

84,144,965

39,563,588

16,785,574

Total of all returns filed =

1040 =

1040A =

1040EZ =

Electronically Filed Returns = 98,358,434 140,494,127

Ret. = 132,625,495

^ Returns that reported an adjusted gross income of zero were not included in this item

Dep. other earned income = 53,748

571,130

Number of Returns

Number of

Exempt.=

Exempt.=

Exempt.=
14

L 

A 

B 

E 

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H 

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E 

Form

1040 Department of the Treasury—Internal Revenue Service 

U.S. Individual Income Tax Return 2009 (99) IRS Use Only—Do not write or staple in this space. 

Label 

(See 

instructions 

on page 14.) 

Use the IRS 

label. 

Otherwise, 

please print 

or type. 

For the year Jan. 1–Dec. 31, 2009, or other tax year beginning , 2009, ending , 20 OMB No. 1545-0074 

Your first name and initial Last name Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

Home address (number and street). If you have a P.O. box, see page 14. Apt. no.  You must enter 

your SSN(s) above. 

City, town or post office, state, and ZIP code. If you have a foreign address, see page 14. Checking a box below will not 

change your tax or refund. Presidential 

Election Campaign  Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 14)  You Spouse 

Filing Status 

Check only one 

box. 

1 Single 

2 Married filing jointly (even if only one had income) 

3 Married filing separately. Enter spouse’s SSN above 

and full name here. 

4 Head of household (with qualifying person). (See page 15.) If the 

qualifying person is a child but not your dependent, enter this 

child’s name here. 

5 Qualifying widow(er) with dependent child (see page 16) 

Exemptions 

If more than four 

dependents, see 

page 17 and 

check here 

6a Yourself. If someone can claim you as a dependent, do not check box 6a . . . . .

b Spouse . . . . . . . . . . . . . . . . . . . . . . . .  Boxes checked 

on 6a and 6b

c Dependents: 

(1) First name Last name 

(2) Dependent’s

social security number 

(3) Dependent’s 

relationship to you 

(4) ✓ if qualifying

child for child tax

credit (see page 17) 

No. of children 

on 6c who: 

● lived with you 

● did not live with 

you due to divorce 

or separation 

(see page 18)

Dependents on 6c 

not entered above 

d Total number of exemptions claimed . . . . . . . . . . . . . . . . .

Add numbers on 

lines above 

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see page 22. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 

8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a 

b Tax-exempt interest. Do not include on line 8a . . . 8b 

9 a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a 

b Qualified dividends (see page 22) . . . . . . . 9b 

10 Taxable refunds, credits, or offsets of state and local income taxes (see page 23) . . 10 

11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11 

12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 

13 Capital gain or (loss). Attach Schedule D if required. If not required, check here  13 

14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14 

15 a IRA distributions . 15a b Taxable amount (see page 24) 15b 

16 a Pensions and annuities 16a b Taxable amount (see page 25) 16b 

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 

18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18 

19 Unemployment compensation in excess of $2,400 per recipient (see page 27) . . . 19 

20 a Social security benefits 20a b Taxable amount (see page 27) 20b 

21 Other income. List type and amount (see page 29) 21 

22 Add the amounts in the far right column for lines 7 through 21. This is your total income  22 

Adjusted 

Gross 

Income 

23 Educator expenses (see page 29) . . . . . . . 23 

24 Certain business expenses of reservists, performing artists, and 

fee-basis government officials. Attach Form 2106 or 2106-EZ 24 

25 Health savings account deduction. Attach Form 8889 . 25 

26 Moving expenses. Attach Form 3903 . . . . . . 26 

27 One-half of self-employment tax. Attach Schedule SE . 27 

28 Self-employed SEP, SIMPLE, and qualified plans . . 28 

29 Self-employed health insurance deduction (see page 30) 29 

30 Penalty on early withdrawal of savings . . . . . . 30 

31 a Alimony paid b Recipient’s SSN  31a 

32 IRA deduction (see page 31) . . . . . . . . 32 

33 Student loan interest deduction (see page 34) . . . 33 

34 Tuition and fees deduction. Attach Form 8917 . . . 34 

35 Domestic production activities deduction. Attach Form 8903 35 

36 Add lines 23 through 31a and 32 through 35 . . . . . . . . . . . . . 36 

37 Subtract line 36 from line 22. This is your adjusted gross income . . . . .  37 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 97. Cat. No. 11320B Form 1040 (2009) 

Total of All 

Returns Filed

73,574,105

123,570,203

360,637 244,982,827

135,202,708

523,295,800

179,131,646

822,742,643

457,087,273

384,952,757

-14,095,257

83,538,098

174,649,879

31,315,947

7,739,397,945

970,392

2,589,379

2,099,707

23,833,849

21,819,844

339,005

9,844,186

11,215,140

8,339,817

5,453,156

112,967,222

231,187,309

-18,027,483

558,144

18,857,129

5,707,088,487

168,001,234

163,458,846

30,314,607

8,821,395

5,697,897

7,626,430,723

1,200,729

13,056

135,791

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13 Cap. Gain Dist. =

24,461,966

124,079,065

23,775,855

262,723

9,115,329

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earn. inc. ex=

21. Gambling inc.=

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

140,494,127

84,144,965

39,563,588

16,785,574

Total of all returns filed =

1040 =

1040A =

1040EZ =

Electronically Filed Returns = 98,358,434

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Dep. other earned income = 120,017,575
15

Form 1040 (2009) Page 2 

Tax and 

Credits

38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38 

39a Check 

if: { You were born before January 2, 1945, Blind.

Spouse was born before January 2, 1945, Blind.} Total boxes 

checked  39a 

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 35 and check here  39b 

40 a Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40a

b If you are increasing your standard deduction by certain real estate taxes, new motor 

vehicle taxes, or a net disaster loss, attach Schedule L and check here (see page 35) .  40b

Standard 

Deduction 

for— 

● People who 

check any 

box on line 

39a, 39b, or 

40b or who 

can be

claimed as a 

dependent, 

see page 35.

● All others:

Single or 

Married filing 

separately, 

$5,700 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,400 

Head of 

household, 

$8,350 

41 Subtract line 40a from line 38 . . . . . . . . . . . . . . . . . . . 41 

42 Exemptions. If line 38 is $125,100 or less and you did not provide housing to a Midwestern 

displaced individual, multiply $3,650 by the number on line 6d. Otherwise, see page 37 . . 42 

43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43 

44 Tax (see page 37). Check if any tax is from: a Form(s) 8814 b Form 4972 . 44 

45 Alternative minimum tax (see page 40). Attach Form 6251 . . . . . . . . . . 45 

46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . .  46 

47 Foreign tax credit. Attach Form 1116 if required . . . . 47 

48 Credit for child and dependent care expenses. Attach Form 2441 48 

49 Education credits from Form 8863, line 29 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit (see page 42) . . . . . . . . . 51 

52 Credits from Form: a 8396 b 8839 c 5695 52 

53 Other credits from Form: a 3800 b 8801 c 53

54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54

55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . .  55

Other 

Taxes 

56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 56 

57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57 

58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 58

59 Additional taxes: a AEIC payments b Household employment taxes. Attach Schedule H 59

60 Add lines 55 through 59. This is your total tax . . . . . . . . . . . . .  60 

Payments 61 Federal income tax withheld from Forms W-2 and 1099 . . 61 

62 2009 estimated tax payments and amount applied from 2008 return 62 

63 Making work pay and government retiree credits. Attach Schedule M 63 

If you have a 

qualifying 

child, attach 

Schedule EIC. 

64a Earned income credit (EIC) . . . . . . . . . . 64a 

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach Form 8812 . . . . . . 65 

66 Refundable education credit from Form 8863, line 16 . . . 66 

67 First-time homebuyer credit. Attach Form 5405 . . . . 67 

68 Amount paid with request for extension to file (see page 72) . 68 

69 Excess social security and tier 1 RRTA tax withheld (see page 72) 69 

70 Credits from Form: a 2439 b 4136 c 8801 d 8885 70 

71 Add lines 61, 62, 63, 64a, and 65 through 70. These are your total payments . . . .  71 

Refund 

Direct deposit? 

See page 73 

and fill in 73b, 

73c, and 73d, 

or Form 8888. 

72 If line 71 is more than line 60, subtract line 60 from line 71. This is the amount you overpaid 72 

73a Amount of line 72 you want refunded to you. If Form 8888 is attached, check here .  73a 

 



b Routing number  c Type: Checking Savings

d Account number

74 Amount of line 72 you want applied to your 2010 estimated tax  74 

Amount 

You Owe 

75 Amount you owe. Subtract line 71 from line 60. For details on how to pay, see page 74 .  75 

76 Estimated tax penalty (see page 74) . . . . . . . . 76 

Third Party 

Designee 

Do you want to allow another person to discuss this return with the IRS (see page 75)? Yes. Complete the following. No

Designee’s 

name 

Phone 

no. 

Personal identification 

number (PIN) 

Sign 

Here 

Joint return? 

See page 15. 

Keep a copy 

for your 

records. 

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 complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

 Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation

Paid 

Preparer’s 

Use Only 

Preparer’s 

signature  Date 

Check if 

self-employed

Preparer’s SSN or PTIN

Firm’s name (or 

yours if self-employed), 

address, and ZIP code  EIN 

Phone no. 

Form 1040 (2009) 

Total of All 

Returns Filed

80,561,088

6,309,847

6,286,241

63,526

10,598,706

6,253,195

23,563,012

16,492

120,134,277

10,139,259

1,105,071

21,290,682

1,304,953

4,612,597

6,548,380

22,029

6,711,683

240,844

45,695,736

121,635,282

132,625,495

104,160,741

103,467,697

3,827,561

103,502,636

80,676

46,444,316

44,686

90,699,226

17,436,420

164,103

5,874,254

123,251 207,338

100,148,024

132,753,706

12,740,860

92,268,979

292,508

319,646

5,320

8,658

323,330

11,836

109,402,781

27,041,498

75,752

999,472

83,076

19,490,117

1,380,392

92,268,979

53c AMV=

52a F8396=

52c F5695=

52b F8839=

53a F3800=

53b F8801=

53c other=

70a F2439=

70b F4136=

70c F8801=

70d F8885=

a=

a=

b=

b=

A

B D

C

620,452

Recapture Tax = Other Taxes =

Basic Stand. Ded. =

Add. Stand. Ded. =

Real Est. Tax Ded. =

Itmzed =

Stand. =

112,382,258

22,356,865

39a A = 20,188,463 B = 8,146,688 C = 285,947 D = 81,958

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

3,241

1,006

22,571

100,994,053

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

New Mot. Veh. Tax =

Net Dis. Loss = 11,973

2,151,527

20,706

8,836,029

Other Payments:

71,568,078
16

Form 1040 (2009) Page 2 

Tax and 

Credits

38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38 

39a Check 

if: { You were born before January 2, 1945, Blind.

Spouse was born before January 2, 1945, Blind.} Total boxes 

checked  39a 

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 35 and check here  39b 

40 a Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40a

b If you are increasing your standard deduction by certain real estate taxes, new motor 

vehicle taxes, or a net disaster loss, attach Schedule L and check here (see page 35) .  40b

Standard 

Deduction 

for— 

● People who 

check any 

box on line 

39a, 39b, or 

40b or who 

can be

claimed as a 

dependent, 

see page 35.

● All others:

Single or 

Married filing 

separately, 

$5,700 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,400 

Head of 

household, 

$8,350 

41 Subtract line 40a from line 38 . . . . . . . . . . . . . . . . . . . 41 

42 Exemptions. If line 38 is $125,100 or less and you did not provide housing to a Midwestern 

displaced individual, multiply $3,650 by the number on line 6d. Otherwise, see page 37 . . 42 

43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43 

44 Tax (see page 37). Check if any tax is from: a Form(s) 8814 b Form 4972 . 44 

45 Alternative minimum tax (see page 40). Attach Form 6251 . . . . . . . . . . 45 

46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . .  46 

47 Foreign tax credit. Attach Form 1116 if required . . . . 47 

48 Credit for child and dependent care expenses. Attach Form 2441 48 

49 Education credits from Form 8863, line 29 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit (see page 42) . . . . . . . . . 51 

52 Credits from Form: a 8396 b 8839 c 5695 52 

53 Other credits from Form: a 3800 b 8801 c 53

54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54

55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . .  55

Other 

Taxes 

56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 56 

57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57 

58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 58

59 Additional taxes: a AEIC payments b Household employment taxes. Attach Schedule H 59

60 Add lines 55 through 59. This is your total tax . . . . . . . . . . . . .  60 

Payments 61 Federal income tax withheld from Forms W-2 and 1099 . . 61 

62 2009 estimated tax payments and amount applied from 2008 return 62 

63 Making work pay and government retiree credits. Attach Schedule M 63 

If you have a 

qualifying 

child, attach 

Schedule EIC. 

64a Earned income credit (EIC) . . . . . . . . . . 64a 

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach Form 8812 . . . . . . 65 

66 Refundable education credit from Form 8863, line 16 . . . 66 

67 First-time homebuyer credit. Attach Form 5405 . . . . 67 

68 Amount paid with request for extension to file (see page 72) . 68 

69 Excess social security and tier 1 RRTA tax withheld (see page 72) 69 

70 Credits from Form: a 2439 b 4136 c 8801 d 8885 70 

71 Add lines 61, 62, 63, 64a, and 65 through 70. These are your total payments . . . .  71 

Refund 

Direct deposit? 

See page 73 

and fill in 73b, 

73c, and 73d, 

or Form 8888. 

72 If line 71 is more than line 60, subtract line 60 from line 71. This is the amount you overpaid 72 

73a Amount of line 72 you want refunded to you. If Form 8888 is attached, check here .  73a 

 



b Routing number  c Type: Checking Savings

d Account number

74 Amount of line 72 you want applied to your 2010 estimated tax  74 

Amount 

You Owe 

75 Amount you owe. Subtract line 71 from line 60. For details on how to pay, see page 74 .  75 

76 Estimated tax penalty (see page 74) . . . . . . . . 76 

Third Party 

Designee 

Do you want to allow another person to discuss this return with the IRS (see page 75)? Yes. Complete the following. No

Designee’s 

name 

Phone 

no. 

Personal identification 

number (PIN) 

Sign 

Here 

Joint return? 

See page 15. 

Keep a copy 

for your 

records. 

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 complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

 Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation

Paid 

Preparer’s 

Use Only 

Preparer’s 

signature  Date 

Check if 

self-employed

Preparer’s SSN or PTIN

Firm’s name (or 

yours if self-employed), 

address, and ZIP code  EIN 

Phone no. 

Form 1040 (2009) 

Total of All 

Returns Filed

13,060,099

3,317,379

8,235

10,836,636

1,039,726

28,416,808

189,944

827,302,476

224,536,503

1,930,124

27,499,364

49,625,940

48,362,887

859,826

341,179

5,822,875

2,557,056

1,203,808,276

5,946,879,328

1,029,070,478

5,088,387,918

953,412,098

22,579,779

976,024,591

278,451

65,472,703

44,182

910,551,888

47,659,080

22,743

5,312,413

75,501 1,039,678

965,374,801

1,261,563,761

21,255,341

709,396,730

1,601,155

758,965

16,952

35,695

93,907

36,989

333,096,000

59,239,462

137,329

461,794

36,273

14,235,162

9,763,743

747,779,539

53c AMV=

52a F8396=

52c F5695=

52b F8839=

53a F3800=

53b F8801=

53c other=

70a F2439=

70b F4136=

70c F8801=

70d F8885=

a=

a=

b=

b=

Recapture Tax = Other Taxes =

Basic Stand. Ded. =

Add. Stand. Ded. =

Real Est. Tax Ded. =

Itmzed =

Stand. =

381,458,887

86,129,753

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

2,521

1,820

129,372

50,687,027

New Mot. Veh. Tax =

Net Dis. Loss = 131,105

2,958,477

9,661

7,612,351

Other Payments:

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
17

L 

A 

B 

E 

L 

 

H 

E 

R 

E 

Form

1040 Department of the Treasury—Internal Revenue Service 

U.S. Individual Income Tax Return 2009 (99) IRS Use Only—Do not write or staple in this space. 

Label 

(See 

instructions 

on page 14.) 

Use the IRS 

label. 

Otherwise, 

please print 

or type. 

For the year Jan. 1–Dec. 31, 2009, or other tax year beginning , 2009, ending , 20 OMB No. 1545-0074 

Your first name and initial Last name Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

Home address (number and street). If you have a P.O. box, see page 14. Apt. no.  You must enter 

your SSN(s) above. 

City, town or post office, state, and ZIP code. If you have a foreign address, see page 14. Checking a box below will not 

change your tax or refund. Presidential 

Election Campaign  Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 14)  You Spouse 

Filing Status 

Check only one 

box. 

1 Single 

2 Married filing jointly (even if only one had income) 

3 Married filing separately. Enter spouse’s SSN above 

and full name here. 

4 Head of household (with qualifying person). (See page 15.) If the 

qualifying person is a child but not your dependent, enter this 

child’s name here. 

5 Qualifying widow(er) with dependent child (see page 16) 

Exemptions 

If more than four 

dependents, see 

page 17 and 

check here 

6a Yourself. If someone can claim you as a dependent, do not check box 6a . . . . .

b Spouse . . . . . . . . . . . . . . . . . . . . . . . .  Boxes checked 

on 6a and 6b

c Dependents: 

(1) First name Last name 

(2) Dependent’s

social security number 

(3) Dependent’s 

relationship to you 

(4) ✓ if qualifying

child for child tax

credit (see page 17) 

No. of children 

on 6c who: 

● lived with you 

● did not live with 

you due to divorce 

or separation 

(see page 18)

Dependents on 6c 

not entered above 

d Total number of exemptions claimed . . . . . . . . . . . . . . . . .

Add numbers on 

lines above 

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see page 22. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 

8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a 

b Tax-exempt interest. Do not include on line 8a . . . 8b 

9 a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a 

b Qualified dividends (see page 22) . . . . . . . 9b 

10 Taxable refunds, credits, or offsets of state and local income taxes (see page 23) . . 10 

11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11 

12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 

13 Capital gain or (loss). Attach Schedule D if required. If not required, check here  13 

14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14 

15 a IRA distributions . 15a b Taxable amount (see page 24) 15b 

16 a Pensions and annuities 16a b Taxable amount (see page 25) 16b 

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 

18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18 

19 Unemployment compensation in excess of $2,400 per recipient (see page 27) . . . 19 

20 a Social security benefits 20a b Taxable amount (see page 27) 20b 

21 Other income. List type and amount (see page 29) 21 

22 Add the amounts in the far right column for lines 7 through 21. This is your total income  22 

Adjusted 

Gross 

Income 

23 Educator expenses (see page 29) . . . . . . . 23 

24 Certain business expenses of reservists, performing artists, and 

fee-basis government officials. Attach Form 2106 or 2106-EZ 24 

25 Health savings account deduction. Attach Form 8889 . 25 

26 Moving expenses. Attach Form 3903 . . . . . . 26 

27 One-half of self-employment tax. Attach Schedule SE . 27 

28 Self-employed SEP, SIMPLE, and qualified plans . . 28 

29 Self-employed health insurance deduction (see page 30) 29 

30 Penalty on early withdrawal of savings . . . . . . 30 

31 a Alimony paid b Recipient’s SSN  31a 

32 IRA deduction (see page 31) . . . . . . . . 32 

33 Student loan interest deduction (see page 34) . . . 33 

34 Tuition and fees deduction. Attach Form 8917 . . . 34 

35 Domestic production activities deduction. Attach Form 8903 35 

36 Add lines 23 through 31a and 32 through 35 . . . . . . . . . . . . . 36 

37 Subtract line 36 from line 22. This is your adjusted gross income . . . . .  37 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 97. Cat. No. 11320B Form 1040 (2009) 

Total for Form 

1040 Only

6,068,264

23,231,707

607,181 22,111,784

8,138,350

20,855,832

8,878,393

22,888,867

18,072,526

16,432,633

1,924,214

6,549,470

12,497,611

5,681,451

83,930,318

3,193,890

946,436

856,242

17,436,420

3,625,543

1,204,856

570,110

2,176,786

6,440,081

1,724,519

30,166,230

19,539,842

1,787,663

142,530

922,981

65,079,002

46,780,253

26,462,260

23,444,210

438,103

490,677

30,394,125

84,144,965

Electronically filed forms 1040 Only =

9,454,169

44,253,770

2,842,808 6,402,203

Exemptions =

30,459,571

14,873,906

42,538,227

364,021

21,290,426

42,524,072

1,729,698 42,900

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

55,166,969

446,000

1,987,699

186,049,363

OTHER DEPENDENTS 1,516,812

Returns =

2,591,555 3,862,765

5,392,374

Total 1040 ONLY returns filed = 84,144,965

2,591,555

1,660,437

Y = * Y = **

1,729,698

NUMBER OF RETURNS FILED FOR SELECTED LINES

* One election box checked ** Both election boxes checked (counts each box separately)

84,144,965

161,638

8,464

7,945

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13*Cap. Gain Dist. =

124,585,929

30,459,571

364,021

55,166,969

446,000

Ret. =

Exem. =

Exem. =

Exem. =

Ret. =

396,405

1,119,575

1,768,442

3,438

490,846

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earn. inc. ex=

21. Gambling inc.=

81,888,995

See 6a

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

53,503,356
18

L 

A 

B 

E 

L 

 

H 

E 

R 

E 

Form

1040 Department of the Treasury—Internal Revenue Service 

U.S. Individual Income Tax Return 2009 (99) IRS Use Only—Do not write or staple in this space. 

Label 

(See 

instructions 

on page 14.) 

Use the IRS 

label. 

Otherwise, 

please print 

or type. 

For the year Jan. 1–Dec. 31, 2009, or other tax year beginning , 2009, ending , 20 OMB No. 1545-0074 

Your first name and initial Last name Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

Home address (number and street). If you have a P.O. box, see page 14. Apt. no.  You must enter 

your SSN(s) above. 

City, town or post office, state, and ZIP code. If you have a foreign address, see page 14. Checking a box below will not 

change your tax or refund. Presidential 

Election Campaign  Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 14)  You Spouse 

Filing Status 

Check only one 

box. 

1 Single 

2 Married filing jointly (even if only one had income) 

3 Married filing separately. Enter spouse’s SSN above 

and full name here. 

4 Head of household (with qualifying person). (See page 15.) If the 

qualifying person is a child but not your dependent, enter this 

child’s name here. 

5 Qualifying widow(er) with dependent child (see page 16) 

Exemptions 

If more than four 

dependents, see 

page 17 and 

check here 

6a Yourself. If someone can claim you as a dependent, do not check box 6a . . . . .

b Spouse . . . . . . . . . . . . . . . . . . . . . . . .  Boxes checked 

on 6a and 6b

c Dependents: 

(1) First name Last name 

(2) Dependent’s

social security number 

(3) Dependent’s 

relationship to you 

(4) ✓ if qualifying

child for child tax

credit (see page 17) 

No. of children 

on 6c who: 

● lived with you 

● did not live with 

you due to divorce 

or separation 

(see page 18)

Dependents on 6c 

not entered above 

d Total number of exemptions claimed . . . . . . . . . . . . . . . . .

Add numbers on 

lines above 

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see page 22. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 

8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a 

b Tax-exempt interest. Do not include on line 8a . . . 8b 

9 a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a 

b Qualified dividends (see page 22) . . . . . . . 9b 

10 Taxable refunds, credits, or offsets of state and local income taxes (see page 23) . . 10 

11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11 

12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 

13 Capital gain or (loss). Attach Schedule D if required. If not required, check here  13 

14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14 

15 a IRA distributions . 15a b Taxable amount (see page 24) 15b 

16 a Pensions and annuities 16a b Taxable amount (see page 25) 16b 

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 

18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18 

19 Unemployment compensation in excess of $2,400 per recipient (see page 27) . . . 19 

20 a Social security benefits 20a b Taxable amount (see page 27) 20b 

21 Other income. List type and amount (see page 29) 21 

22 Add the amounts in the far right column for lines 7 through 21. This is your total income  22 

Adjusted 

Gross 

Income 

23 Educator expenses (see page 29) . . . . . . . 23 

24 Certain business expenses of reservists, performing artists, and 

fee-basis government officials. Attach Form 2106 or 2106-EZ 24 

25 Health savings account deduction. Attach Form 8889 . 25 

26 Moving expenses. Attach Form 3903 . . . . . . 26 

27 One-half of self-employment tax. Attach Schedule SE . 27 

28 Self-employed SEP, SIMPLE, and qualified plans . . 28 

29 Self-employed health insurance deduction (see page 30) 29 

30 Penalty on early withdrawal of savings . . . . . . 30 

31 a Alimony paid b Recipient’s SSN  31a 

32 IRA deduction (see page 31) . . . . . . . . 32 

33 Student loan interest deduction (see page 34) . . . 33 

34 Tuition and fees deduction. Attach Form 8917 . . . 34 

35 Domestic production activities deduction. Attach Form 8903 35 

36 Add lines 23 through 31a and 32 through 35 . . . . . . . . . . . . . 36 

37 Subtract line 36 from line 22. This is your adjusted gross income . . . . .  37 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 97. Cat. No. 11320B Form 1040 (2009) 

Total for Form 

1040 Only

73,074,349

122,143,381

309,860 244,982,827

123,701,480

441,548,649

164,435,198

719,573,456

351,919,215

384,952,757

-14,095,257

52,276,000

154,098,326

28,545,839

6,365,188,686

814,660

2,589,379

2,099,707

23,833,849

21,819,844

339,005

9,844,186

10,014,822

5,651,791

3,735,548

107,205,538

231,187,309

-18,027,483

558,144

18,857,129

4,493,336,073

157,686,722

161,199,430

30,314,607

8,821,395

5,697,897

84,317,993

Electronically filed forms 1040 Only =

Total 1040 ONLY returns filed =

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

6,257,983,148

1,200,729

13,056

135,791

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13*Cap. Gain Dist. =

24,461,966

124,079,065

23,775,855

262,723

9,115,329

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earn. inc. ex=

21. Gambling inc.=

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

54,252,971
19

Form 1040 (2009) Page 2 

Tax and 

Credits

38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38 

39a Check 

if: { You were born before January 2, 1945, Blind.

Spouse was born before January 2, 1945, Blind.} Total boxes 

checked  39a 

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 35 and check here  39b 

40 a Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40a

b If you are increasing your standard deduction by certain real estate taxes, new motor 

vehicle taxes, or a net disaster loss, attach Schedule L and check here (see page 35) .  40b

Standard 

Deduction 

for— 

● People who 

check any 

box on line 

39a, 39b, or 

40b or who 

can be

claimed as a 

dependent, 

see page 35.

● All others:

Single or 

Married filing 

separately, 

$5,700 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,400 

Head of 

household, 

$8,350 

41 Subtract line 40a from line 38 . . . . . . . . . . . . . . . . . . . 41 

42 Exemptions. If line 38 is $125,100 or less and you did not provide housing to a Midwestern 

displaced individual, multiply $3,650 by the number on line 6d. Otherwise, see page 37 . . 42 

43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43 

44 Tax (see page 37). Check if any tax is from: a Form(s) 8814 b Form 4972 . 44 

45 Alternative minimum tax (see page 40). Attach Form 6251 . . . . . . . . . . 45 

46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . .  46 

47 Foreign tax credit. Attach Form 1116 if required . . . . 47 

48 Credit for child and dependent care expenses. Attach Form 2441 48 

49 Education credits from Form 8863, line 29 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit (see page 42) . . . . . . . . . 51 

52 Credits from Form: a 8396 b 8839 c 5695 52 

53 Other credits from Form: a 3800 b 8801 c 53

54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54

55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . .  55

Other 

Taxes 

56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 56 

57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57 

58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 58

59 Additional taxes: a AEIC payments b Household employment taxes. Attach Schedule H 59

60 Add lines 55 through 59. This is your total tax . . . . . . . . . . . . .  60 

Payments 61 Federal income tax withheld from Forms W-2 and 1099 . . 61 

62 2009 estimated tax payments and amount applied from 2008 return 62 

63 Making work pay and government retiree credits. Attach Schedule M 63 

If you have a 

qualifying 

child, attach 

Schedule EIC. 

64a Earned income credit (EIC) . . . . . . . . . . 64a 

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach Form 8812 . . . . . . 65 

66 Refundable education credit from Form 8863, line 16 . . . 66 

67 First-time homebuyer credit. Attach Form 5405 . . . . 67 

68 Amount paid with request for extension to file (see page 72) . 68 

69 Excess social security and tier 1 RRTA tax withheld (see page 72) 69 

70 Credits from Form: a 2439 b 4136 c 8801 d 8885 70 

71 Add lines 61, 62, 63, 64a, and 65 through 70. These are your total payments . . . .  71 

Refund 

Direct deposit? 

See page 73 

and fill in 73b, 

73c, and 73d, 

or Form 8888. 

72 If line 71 is more than line 60, subtract line 60 from line 71. This is the amount you overpaid 72 

73a Amount of line 72 you want refunded to you. If Form 8888 is attached, check here .  73a 

 



b Routing number  c Type: Checking Savings

d Account number

74 Amount of line 72 you want applied to your 2010 estimated tax  74 

Amount 

You Owe 

75 Amount you owe. Subtract line 71 from line 60. For details on how to pay, see page 74 .  75 

76 Estimated tax penalty (see page 74) . . . . . . . . 76 

Third Party 

Designee 

Do you want to allow another person to discuss this return with the IRS (see page 75)? Yes. Complete the following. No

Designee’s 

name 

Phone 

no. 

Personal identification 

number (PIN) 

Sign 

Here 

Joint return? 

See page 15. 

Keep a copy 

for your 

records. 

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 complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

 Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation

Paid 

Preparer’s 

Use Only 

Preparer’s 

signature  Date 

Check if 

self-employed

Preparer’s SSN or PTIN

Firm’s name (or 

yours if self-employed), 

address, and ZIP code  EIN 

Phone no. 

Form 1040 (2009) 

Total for Form 

1040 Only

53,840,506

6,309,847

4,461,332

25,399

6,823,904

2,923,287

15,155,973

16,492

68,903,554

9,659,069

1,104,039

9,255,280

1,290,909

4,460,814

5,951,773

5,022

6,711,683

240,844

45,695,736

74,524,782

82,049,252

66,738,833

66,127,898

3,826,563

66,162,837

80,676

32,319,969

44,686

60,203,242

17,436,420

164,103

5,874,254

37,044 207,338

69,582,865

78,676,278

7,549,288

36,210,404

292,508

319,646

5,320

8,658

323,330

11,836

59,536,794

10,801,711

75,752

999,472

83,076

12,679,824

1,380,392

36,210,404

53c AMV=

52a F8396=

52c F5695=

52b F8839=

53a F3800=

53b F8801=

53c other=

70a F2439=

70b F4136=

70c F8801=

70d F8885=

a=

a=

b=

b=

A

B D

C

618,455

Recapture Tax = Other Taxes =

Basic Stand. Ded. =

Add. Stand. Ded. =

Real Est. Tax Ded. =

Itmzed =

Stand. =

62,415,540

17,790,393

39a A = 15,099,473 B = 6,338,717 C = 194,848 D = 57,959

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

3,241

1,006

22,571

58,386,568

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

New Mot. Veh. Tax =

Net Dis. Loss = 11,973

1,135,175

18,704

5,531,324

Other Payments:
20

Form 1040 (2009) Page 2 

Tax and 

Credits

38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38 

39a Check 

if: { You were born before January 2, 1945, Blind.

Spouse was born before January 2, 1945, Blind.} Total boxes 

checked  39a 

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 35 and check here  39b 

40 a Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40a

b If you are increasing your standard deduction by certain real estate taxes, new motor 

vehicle taxes, or a net disaster loss, attach Schedule L and check here (see page 35) .  40b

Standard 

Deduction 

for— 

● People who 

check any 

box on line 

39a, 39b, or 

40b or who 

can be

claimed as a 

dependent, 

see page 35.

● All others:

Single or 

Married filing 

separately, 

$5,700 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,400 

Head of 

household, 

$8,350 

41 Subtract line 40a from line 38 . . . . . . . . . . . . . . . . . . . 41 

42 Exemptions. If line 38 is $125,100 or less and you did not provide housing to a Midwestern 

displaced individual, multiply $3,650 by the number on line 6d. Otherwise, see page 37 . . 42 

43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43 

44 Tax (see page 37). Check if any tax is from: a Form(s) 8814 b Form 4972 . 44 

45 Alternative minimum tax (see page 40). Attach Form 6251 . . . . . . . . . . 45 

46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . .  46 

47 Foreign tax credit. Attach Form 1116 if required . . . . 47 

48 Credit for child and dependent care expenses. Attach Form 2441 48 

49 Education credits from Form 8863, line 29 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit (see page 42) . . . . . . . . . 51 

52 Credits from Form: a 8396 b 8839 c 5695 52 

53 Other credits from Form: a 3800 b 8801 c 53

54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54

55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . .  55

Other 

Taxes 

56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 56 

57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57 

58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 58

59 Additional taxes: a AEIC payments b Household employment taxes. Attach Schedule H 59

60 Add lines 55 through 59. This is your total tax . . . . . . . . . . . . .  60 

Payments 61 Federal income tax withheld from Forms W-2 and 1099 . . 61 

62 2009 estimated tax payments and amount applied from 2008 return 62 

63 Making work pay and government retiree credits. Attach Schedule M 63 

If you have a 

qualifying 

child, attach 

Schedule EIC. 

64a Earned income credit (EIC) . . . . . . . . . . 64a 

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach Form 8812 . . . . . . 65 

66 Refundable education credit from Form 8863, line 16 . . . 66 

67 First-time homebuyer credit. Attach Form 5405 . . . . 67 

68 Amount paid with request for extension to file (see page 72) . 68 

69 Excess social security and tier 1 RRTA tax withheld (see page 72) 69 

70 Credits from Form: a 2439 b 4136 c 8801 d 8885 70 

71 Add lines 61, 62, 63, 64a, and 65 through 70. These are your total payments . . . .  71 

Refund 

Direct deposit? 

See page 73 

and fill in 73b, 

73c, and 73d, 

or Form 8888. 

72 If line 71 is more than line 60, subtract line 60 from line 71. This is the amount you overpaid 72 

73a Amount of line 72 you want refunded to you. If Form 8888 is attached, check here .  73a 

 



b Routing number  c Type: Checking Savings

d Account number

74 Amount of line 72 you want applied to your 2010 estimated tax  74 

Amount 

You Owe 

75 Amount you owe. Subtract line 71 from line 60. For details on how to pay, see page 74 .  75 

76 Estimated tax penalty (see page 74) . . . . . . . . 76 

Third Party 

Designee 

Do you want to allow another person to discuss this return with the IRS (see page 75)? Yes. Complete the following. No

Designee’s 

name 

Phone 

no. 

Personal identification 

number (PIN) 

Sign 

Here 

Joint return? 

See page 15. 

Keep a copy 

for your 

records. 

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 complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

 Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation

Paid 

Preparer’s 

Use Only 

Preparer’s 

signature  Date 

Check if 

self-employed

Preparer’s SSN or PTIN

Firm’s name (or 

yours if self-employed), 

address, and ZIP code  EIN 

Phone no. 

Form 1040 (2009) 

Total for Form 

1040 Only

13,060,099

2,338,881

3,171

7,733,434

532,725

20,178,202

189,944

712,751,107

223,266,918

1,930,034

12,188,232

49,610,637

48,214,333

834,859

57,157

5,822,875

2,557,056

1,203,808,276

4,978,133,682

671,178,410

4,398,503,751

861,111,511

22,579,401

883,723,627

278,451

52,640,331

44,182

831,083,296

47,659,080

22,743

5,312,413

18,044 1,039,678

885,848,752

1,073,272,273

12,823,861

304,118,675

1,601,155

758,965

16,952

35,695

93,907

36,989

220,965,008

23,570,576

137,329

461,794

36,273

9,627,493

9,763,743

328,109,417

53c AMV=

52a F8396=

52c F5695=

52b F8839=

53a F3800=

53b F8801=

53c other=

70a F2439=

70b F4136=

70c F8801=

70d F8885=

a=

a=

b=

b=

Recapture Tax = Other Taxes =

Basic Stand. Ded. =

Add. Stand. Ded. =

Real Est. Tax Ded. =

Itmzed =

Stand. =

269,179,341

82,590,679

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

2,521

1,820

129,372

31,982,235

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

9,581

4,969,233

Other Payments:

Net Dis. Loss =

New Mot. Veh. Tax = 1,598,209

131,105
21

L 

A 

B 

E 

L 

 

H 

E 

R 

E 

Form

1040 Department of the Treasury—Internal Revenue Service 

U.S. Individual Income Tax Return 2009 (99) IRS Use Only—Do not write or staple in this space. 

Label 

(See 

instructions 

on page 14.) 

Use the IRS 

label. 

Otherwise, 

please print 

or type. 

For the year Jan. 1–Dec. 31, 2009, or other tax year beginning , 2009, ending , 20 OMB No. 1545-0074 

Your first name and initial Last name Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

Home address (number and street). If you have a P.O. box, see page 14. Apt. no.  You must enter 

your SSN(s) above. 

City, town or post office, state, and ZIP code. If you have a foreign address, see page 14. Checking a box below will not 

change your tax or refund. Presidential 

Election Campaign  Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 14)  You Spouse 

Filing Status 

Check only one 

box. 

1 Single 

2 Married filing jointly (even if only one had income) 

3 Married filing separately. Enter spouse’s SSN above 

and full name here. 

4 Head of household (with qualifying person). (See page 15.) If the 

qualifying person is a child but not your dependent, enter this 

child’s name here. 

5 Qualifying widow(er) with dependent child (see page 16) 

Exemptions 

If more than four 

dependents, see 

page 17 and 

check here 

6a Yourself. If someone can claim you as a dependent, do not check box 6a . . . . .

b Spouse . . . . . . . . . . . . . . . . . . . . . . . .  Boxes checked 

on 6a and 6b

c Dependents: 

(1) First name Last name 

(2) Dependent’s

social security number 

(3) Dependent’s 

relationship to you 

(4) ✓ if qualifying

child for child tax

credit (see page 17) 

No. of children 

on 6c who: 

● lived with you 

● did not live with 

you due to divorce 

or separation 

(see page 18)

Dependents on 6c 

not entered above 

d Total number of exemptions claimed . . . . . . . . . . . . . . . . .

Add numbers on 

lines above 

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see page 22. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 

8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a 

b Tax-exempt interest. Do not include on line 8a . . . 8b 

9 a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a 

b Qualified dividends (see page 22) . . . . . . . 9b 

10 Taxable refunds, credits, or offsets of state and local income taxes (see page 23) . . 10 

11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11 

12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 

13 Capital gain or (loss). Attach Schedule D if required. If not required, check here  13 

14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14 

15 a IRA distributions . 15a b Taxable amount (see page 24) 15b 

16 a Pensions and annuities 16a b Taxable amount (see page 25) 16b 

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 

18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18 

19 Unemployment compensation in excess of $2,400 per recipient (see page 27) . . . 19 

20 a Social security benefits 20a b Taxable amount (see page 27) 20b 

21 Other income. List type and amount (see page 29) 21 

22 Add the amounts in the far right column for lines 7 through 21. This is your total income  22 

Adjusted 

Gross 

Income 

23 Educator expenses (see page 29) . . . . . . . 23 

24 Certain business expenses of reservists, performing artists, and 

fee-basis government officials. Attach Form 2106 or 2106-EZ 24 

25 Health savings account deduction. Attach Form 8889 . 25 

26 Moving expenses. Attach Form 3903 . . . . . . 26 

27 One-half of self-employment tax. Attach Schedule SE . 27 

28 Self-employed SEP, SIMPLE, and qualified plans . . 28 

29 Self-employed health insurance deduction (see page 30) 29 

30 Penalty on early withdrawal of savings . . . . . . 30 

31 a Alimony paid b Recipient’s SSN  31a 

32 IRA deduction (see page 31) . . . . . . . . 32 

33 Student loan interest deduction (see page 34) . . . 33 

34 Tuition and fees deduction. Attach Form 8917 . . . 34 

35 Domestic production activities deduction. Attach Form 8903 35 

36 Add lines 23 through 31a and 32 through 35 . . . . . . . . . . . . . 36 

37 Subtract line 36 from line 22. This is your adjusted gross income . . . . .  37 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 97. Cat. No. 11320B Form 1040 (2009) 

Electronically 

Filed Returns

3,850,352

16,783,538

401,858 14,438,321

5,934,556

16,686,008

6,474,599

18,451,507

15,027,060

10,258,880

1,265,411

8,579,320

9,314,718

4,318,176

98,249,576

2,857,996

697,225

662,938

11,054,201

2,201,023

808,049

369,961

1,714,773

7,682,554

1,773,430

24,179,325

12,592,289

1,108,041

98,421

555,973

84,828,955

37,928,983

18,876,474

17,515,880

305,866

317,688

42,127,679 17,307,747

2,759,633 4,611,870

Exemptions =

36,780,017

18,714,301

37,453,167

376,344

28,881,935

1,425,898 55,952

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

65,537,419

459,144

2,174,609

206,399,171

OTHER DEPENDENTS 1,806,913

Returns =

4,982,726 7,106,857

1,855,525 6,609,372

Y = * Y = **

37,441,158

1,425,898

NUMBER OF RETURNS FILED FOR SELECTED LINES

* One election box checked ** Both election boxes checked (counts each box separately)

98,358,434

95,269

8,268

3,620

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13*Cap. Gain Dist. =

131,121,142

36,780,017

376,344

65,537,419

459,144

Ret. =

Exem. =

Exem. =

Exem. =

Ret. =

113,942

675,270

1,181,406

1,175

303,974

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earn. inc. ex=

21. Gambling inc.=

81,888,995

See 6a

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Electronically Filed Returns = 98,358,434

1040's E-filed =

1040A's E-filed =

54,252,971

1040EZ's E-filed =

32,862,236

11,229,240

38,867,056

98,358,434
22

L 

A 

B 

E 

L 

 

H 

E 

R 

E 

Form

1040 Department of the Treasury—Internal Revenue Service 

U.S. Individual Income Tax Return 2009 (99) IRS Use Only—Do not write or staple in this space. 

Label 

(See 

instructions 

on page 14.) 

Use the IRS 

label. 

Otherwise, 

please print 

or type. 

For the year Jan. 1–Dec. 31, 2009, or other tax year beginning , 2009, ending , 20 OMB No. 1545-0074 

Your first name and initial Last name Your social security number 

If a joint return, spouse’s first name and initial Last name Spouse’s social security number 

Home address (number and street). If you have a P.O. box, see page 14. Apt. no.  You must enter 

your SSN(s) above. 

City, town or post office, state, and ZIP code. If you have a foreign address, see page 14. Checking a box below will not 

change your tax or refund. Presidential 

Election Campaign  Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 14)  You Spouse 

Filing Status 

Check only one 

box. 

1 Single 

2 Married filing jointly (even if only one had income) 

3 Married filing separately. Enter spouse’s SSN above 

and full name here. 

4 Head of household (with qualifying person). (See page 15.) If the 

qualifying person is a child but not your dependent, enter this 

child’s name here. 

5 Qualifying widow(er) with dependent child (see page 16) 

Exemptions 

If more than four 

dependents, see 

page 17 and 

check here 

6a Yourself. If someone can claim you as a dependent, do not check box 6a . . . . .

b Spouse . . . . . . . . . . . . . . . . . . . . . . . .  Boxes checked 

on 6a and 6b

c Dependents: 

(1) First name Last name 

(2) Dependent’s

social security number 

(3) Dependent’s 

relationship to you 

(4) ✓ if qualifying

child for child tax

credit (see page 17) 

No. of children 

on 6c who: 

● lived with you 

● did not live with 

you due to divorce 

or separation 

(see page 18)

Dependents on 6c 

not entered above 

d Total number of exemptions claimed . . . . . . . . . . . . . . . . .

Add numbers on 

lines above 

Income 

Attach Form(s) 

W-2 here. Also 

attach Forms 

W-2G and 

1099-R if tax 

was withheld. 

If you did not 

get a W-2, 

see page 22. 

Enclose, but do 

not attach, any 

payment. Also, 

please use 

Form 1040-V. 

7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 

8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a 

b Tax-exempt interest. Do not include on line 8a . . . 8b 

9 a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a 

b Qualified dividends (see page 22) . . . . . . . 9b 

10 Taxable refunds, credits, or offsets of state and local income taxes (see page 23) . . 10 

11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11 

12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 

13 Capital gain or (loss). Attach Schedule D if required. If not required, check here  13 

14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14 

15 a IRA distributions . 15a b Taxable amount (see page 24) 15b 

16 a Pensions and annuities 16a b Taxable amount (see page 25) 16b 

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 

18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18 

19 Unemployment compensation in excess of $2,400 per recipient (see page 27) . . . 19 

20 a Social security benefits 20a b Taxable amount (see page 27) 20b 

21 Other income. List type and amount (see page 29) 21 

22 Add the amounts in the far right column for lines 7 through 21. This is your total income  22 

Adjusted 

Gross 

Income 

23 Educator expenses (see page 29) . . . . . . . 23 

24 Certain business expenses of reservists, performing artists, and 

fee-basis government officials. Attach Form 2106 or 2106-EZ 24 

25 Health savings account deduction. Attach Form 8889 . 25 

26 Moving expenses. Attach Form 3903 . . . . . . 26 

27 One-half of self-employment tax. Attach Schedule SE . 27 

28 Self-employed SEP, SIMPLE, and qualified plans . . 28 

29 Self-employed health insurance deduction (see page 30) 29 

30 Penalty on early withdrawal of savings . . . . . . 30 

31 a Alimony paid b Recipient’s SSN  31a 

32 IRA deduction (see page 31) . . . . . . . . 32 

33 Student loan interest deduction (see page 34) . . . 33 

34 Tuition and fees deduction. Attach Form 8917 . . . 34 

35 Domestic production activities deduction. Attach Form 8903 35 

36 Add lines 23 through 31a and 32 through 35 . . . . . . . . . . . . . 36 

37 Subtract line 36 from line 22. This is your adjusted gross income . . . . .  37 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 97. Cat. No. 11320B Form 1040 (2009) 

Electronically 

Filed Returns

36,316,248

55,280,929

86,260 140,718,121

80,611,146

321,362,058

103,916,658

518,275,059

276,574,128

192,708,304

-9,025,831

61,968,884

103,599,299

17,412,894

5,196,964,175

717,774

1,791,733

1,554,463

13,427,757

12,954,664

230,300

6,005,551

7,058,717

6,564,275

3,898,648

68,885,118

86,291,068

-10,128,864

366,107

10,694,046

4,075,297,061

79,397,922

74,251,842

20,184,055

6,001,031

2,924,985

5,128,079,057

654,339

12,168

29,589

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13*Cap. Gain Dist. =

7,601,621

53,550,074

13,010,447

93,377

4,370,174

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earn. inc. ex=

21. Gambling inc.=

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Electronically Filed Returns =

1040's E-filed =

1040A's E-filed =

1040EZ's E-filed =

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

98,358,434

54,252,971

32,862,236

11,243,227
23

Form 1040 (2009) Page 2 

Tax and 

Credits

38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38 

39a Check 

if: { You were born before January 2, 1945, Blind.

Spouse was born before January 2, 1945, Blind.} Total boxes 

checked  39a 

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 35 and check here  39b 

40 a Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40a

b If you are increasing your standard deduction by certain real estate taxes, new motor 

vehicle taxes, or a net disaster loss, attach Schedule L and check here (see page 35) .  40b

Standard 

Deduction 

for— 

● People who 

check any 

box on line 

39a, 39b, or 

40b or who 

can be

claimed as a 

dependent, 

see page 35.

● All others:

Single or 

Married filing 

separately, 

$5,700 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,400 

Head of 

household, 

$8,350 

41 Subtract line 40a from line 38 . . . . . . . . . . . . . . . . . . . 41 

42 Exemptions. If line 38 is $125,100 or less and you did not provide housing to a Midwestern 

displaced individual, multiply $3,650 by the number on line 6d. Otherwise, see page 37 . . 42 

43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43 

44 Tax (see page 37). Check if any tax is from: a Form(s) 8814 b Form 4972 . 44 

45 Alternative minimum tax (see page 40). Attach Form 6251 . . . . . . . . . . 45 

46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . .  46 

47 Foreign tax credit. Attach Form 1116 if required . . . . 47 

48 Credit for child and dependent care expenses. Attach Form 2441 48 

49 Education credits from Form 8863, line 29 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit (see page 42) . . . . . . . . . 51 

52 Credits from Form: a 8396 b 8839 c 5695 52 

53 Other credits from Form: a 3800 b 8801 c 53

54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54

55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . .  55

Other 

Taxes 

56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 56 

57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57 

58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 58

59 Additional taxes: a AEIC payments b Household employment taxes. Attach Schedule H 59

60 Add lines 55 through 59. This is your total tax . . . . . . . . . . . . .  60 

Payments 61 Federal income tax withheld from Forms W-2 and 1099 . . 61 

62 2009 estimated tax payments and amount applied from 2008 return 62 

63 Making work pay and government retiree credits. Attach Schedule M 63 

If you have a 

qualifying 

child, attach 

Schedule EIC. 

64a Earned income credit (EIC) . . . . . . . . . . 64a 

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach Form 8812 . . . . . . 65 

66 Refundable education credit from Form 8863, line 16 . . . 66 

67 First-time homebuyer credit. Attach Form 5405 . . . . 67 

68 Amount paid with request for extension to file (see page 72) . 68 

69 Excess social security and tier 1 RRTA tax withheld (see page 72) 69 

70 Credits from Form: a 2439 b 4136 c 8801 d 8885 70 

71 Add lines 61, 62, 63, 64a, and 65 through 70. These are your total payments . . . .  71 

Refund 

Direct deposit? 

See page 73 

and fill in 73b, 

73c, and 73d, 

or Form 8888. 

72 If line 71 is more than line 60, subtract line 60 from line 71. This is the amount you overpaid 72 

73a Amount of line 72 you want refunded to you. If Form 8888 is attached, check here .  73a 

 



b Routing number  c Type: Checking Savings

d Account number

74 Amount of line 72 you want applied to your 2010 estimated tax  74 

Amount 

You Owe 

75 Amount you owe. Subtract line 71 from line 60. For details on how to pay, see page 74 .  75 

76 Estimated tax penalty (see page 74) . . . . . . . . 76 

Third Party 

Designee 

Do you want to allow another person to discuss this return with the IRS (see page 75)? Yes. Complete the following. No

Designee’s 

name 

Phone 

no. 

Personal identification 

number (PIN) 

Sign 

Here 

Joint return? 

See page 15. 

Keep a copy 

for your 

records. 

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 complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

 Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation

Paid 

Preparer’s 

Use Only 

Preparer’s 

signature  Date 

Check if 

self-employed

Preparer’s SSN or PTIN

Firm’s name (or 

yours if self-employed), 

address, and ZIP code  EIN 

Phone no. 

Form 1040 (2009) 

Electronically 

Filed Returns

60,179,079

4,047,218

5,279,880

46,849

8,593,633

5,254,158

18,895,811

10,539

86,946,579

5,795,056

775,890

17,541,143

593,443

2,607,504

3,665,595

20,013

5,147,442

155,923

32,387,163

86,716,763

93,672,537

73,799,534

73,411,672

2,509,771

73,428,151

63,843

36,071,610

36,543

62,980,830

11,054,201

129,095

4,471,256

104,028 102,967

69,463,219

94,580,704

7,458,929

64,703,739

168,915

198,106

626

1,439

217,833

5,455

81,929,824

22,583,671

57,563

737,427

51,607

13,986,600

0

64,703,739

53c AMV=

52a F8396=

52c F5695=

52b F8839=

53a F3800=

53b F8801=

53c other=

70a F2439=

70b F4136=

70c F8801=

70d F8885=

a=

a=

b=

b=

A

B D

C

337,150

Recapture Tax = Other Taxes =

Basic Stand. Ded. =

Add. Stand. Ded. =

Real Est. Tax Ded. =

Itmzed =

Stand. =

83,625,868

11,805,940

39a A = 11,669,591 B = 4,676,835 C = 173,327 D = 52,901

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

2,109

0

13,293

77,237,581

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

New Mot. Veh. Tax =

Net Dis. Loss = 7,350

1,625,617

7,305,377
24

Form 1040 (2009) Page 2 

Tax and 

Credits

38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38 

39a Check 

if: { You were born before January 2, 1945, Blind.

Spouse was born before January 2, 1945, Blind.} Total boxes 

checked  39a 

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 35 and check here  39b 

40 a Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40a

b If you are increasing your standard deduction by certain real estate taxes, new motor 

vehicle taxes, or a net disaster loss, attach Schedule L and check here (see page 35) .  40b

Standard 

Deduction 

for— 

● People who 

check any 

box on line 

39a, 39b, or 

40b or who 

can be

claimed as a 

dependent, 

see page 35.

● All others:

Single or 

Married filing 

separately, 

$5,700 

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,400 

Head of 

household, 

$8,350 

41 Subtract line 40a from line 38 . . . . . . . . . . . . . . . . . . . 41 

42 Exemptions. If line 38 is $125,100 or less and you did not provide housing to a Midwestern 

displaced individual, multiply $3,650 by the number on line 6d. Otherwise, see page 37 . . 42 

43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43 

44 Tax (see page 37). Check if any tax is from: a Form(s) 8814 b Form 4972 . 44 

45 Alternative minimum tax (see page 40). Attach Form 6251 . . . . . . . . . . 45 

46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . .  46 

47 Foreign tax credit. Attach Form 1116 if required . . . . 47 

48 Credit for child and dependent care expenses. Attach Form 2441 48 

49 Education credits from Form 8863, line 29 . . . . . 49 

50 Retirement savings contributions credit. Attach Form 8880 50 

51 Child tax credit (see page 42) . . . . . . . . . 51 

52 Credits from Form: a 8396 b 8839 c 5695 52 

53 Other credits from Form: a 3800 b 8801 c 53

54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54

55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . .  55

Other 

Taxes 

56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 56 

57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57 

58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 58

59 Additional taxes: a AEIC payments b Household employment taxes. Attach Schedule H 59

60 Add lines 55 through 59. This is your total tax . . . . . . . . . . . . .  60 

Payments 61 Federal income tax withheld from Forms W-2 and 1099 . . 61 

62 2009 estimated tax payments and amount applied from 2008 return 62 

63 Making work pay and government retiree credits. Attach Schedule M 63 

If you have a 

qualifying 

child, attach 

Schedule EIC. 

64a Earned income credit (EIC) . . . . . . . . . . 64a 

b Nontaxable combat pay election 64b 

65 Additional child tax credit. Attach Form 8812 . . . . . . 65 

66 Refundable education credit from Form 8863, line 16 . . . 66 

67 First-time homebuyer credit. Attach Form 5405 . . . . 67 

68 Amount paid with request for extension to file (see page 72) . 68 

69 Excess social security and tier 1 RRTA tax withheld (see page 72) 69 

70 Credits from Form: a 2439 b 4136 c 8801 d 8885 70 

71 Add lines 61, 62, 63, 64a, and 65 through 70. These are your total payments . . . .  71 

Refund 

Direct deposit? 

See page 73 

and fill in 73b, 

73c, and 73d, 

or Form 8888. 

72 If line 71 is more than line 60, subtract line 60 from line 71. This is the amount you overpaid 72 

73a Amount of line 72 you want refunded to you. If Form 8888 is attached, check here .  73a 

 



b Routing number  c Type: Checking Savings

d Account number

74 Amount of line 72 you want applied to your 2010 estimated tax  74 

Amount 

You Owe 

75 Amount you owe. Subtract line 71 from line 60. For details on how to pay, see page 74 .  75 

76 Estimated tax penalty (see page 74) . . . . . . . . 76 

Third Party 

Designee 

Do you want to allow another person to discuss this return with the IRS (see page 75)? Yes. Complete the following. No

Designee’s 

name 

Phone 

no. 

Personal identification 

number (PIN) 

Sign 

Here 

Joint return? 

See page 15. 

Keep a copy 

for your 

records. 

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 complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation Daytime phone number

 Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation

Paid 

Preparer’s 

Use Only 

Preparer’s 

signature  Date 

Check if 

self-employed

Preparer’s SSN or PTIN

Firm’s name (or 

yours if self-employed), 

address, and ZIP code  EIN 

Phone no. 

Form 1040 (2009) 

Electronically 

Filed Returns

3,284,969

2,785,876

6,271

8,729,940

858,260

23,015,062

79,189

572,545,625

107,375,137

1,248,514

22,287,108

17,989,437

20,159,456

397,861

332,508

4,335,912

1,552,012

801,590,865

3,924,874,172

749,416,504

3,294,450,365

591,878,239

12,981,604

604,872,789

227,505

44,683,304

36,169

560,189,485

26,850,084

17,246

3,670,699

66,341 431,122

591,449,440

820,264,735

12,335,975

502,906,946

799,351

422,839

2,388

754

52,396

17,519

252,640,513

52,003,351

102,773

124,680

17,282

10,120,263

0

527,515,949

a=

a=

b=

b=

Recapture Tax = Other Taxes =

Basic Stand. Ded. =

Add. Stand. Ded. =

Real Est. Tax Ded. =

Itmzed =

Stand. =

-272,799,969

44,382,535

1,578

0

74,410

38,914,957

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

New Mot. Veh. Tax =

Net Dis. Loss = 81,395

2,209,546

6,277,923

53c AMV=

52a F8396=

52c F5695=

52b F8839=

53a F3800=

53b F8801=

53c other=

53c Sch R=

53c F8834=

53c F8911=

53c F8936=

70a F2439=

70b F4136=

70c F8801=

70d F8885=

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
25

Form 

1040A U.S. Individual Income Tax Return 2009

Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

 (99) IRS Use Only—Do not write or staple in this space.

Label

(See page 17.)

Use the 

IRS label.

Otherwise, 

please print 

or type.

L 

A 

B 

E 

L 

 

H 

E 

R 

E

Your first name and initial Last name

Your social security number

If a joint return, spouse’s first name and initial Last name Spouse’s social security number

Home address (number and street). If you have a P.O. box, see page 17. Apt. no.

 You must enter 

your SSN(s) above. 

City, town or post office, state, and ZIP code. If you have a foreign address, see page 17. Checking a box below will not 

Presidential change your tax or refund.

Election Campaign  Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 17)  You Spouse

Filing 

status

Check only 

one box.

1 Single

2 Married filing jointly (even if only one had income)

3 Married filing separately. Enter spouse’s SSN above and 

full name here. 

4 Head of household (with qualifying person). (See page 18.) 

If the qualifying person is a child but not your dependent, 

enter this child’s name here. 

5 Qualifying widow(er) with dependent child (see page 19)

Exemptions 6a Yourself. If someone can claim you as a dependent, do not check 

box 6a.

b Spouse

c Dependents:

(1) First name Last name

(2) Dependent’s social

security number

(3) Dependent’s

relationship to you

(4) ✓ if qualifying

child for child 

tax credit (see 

page 20) If more than six 

dependents, 

see page 20.

 Boxes 

checked on 

6a and 6b

No. of children 

on 6c who: 

● lived with 

you

● did not live

with you due

to divorce or

separation

(see page 21)

Dependents 

on 6c not 

entered above

d Total number of exemptions claimed.

Add numbers 

on lines 

above 

Income

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 24.

Enclose, but do 

not attach, any 

payment. Also, 

please use Form 

1040-V.

7 Wages, salaries, tips, etc. Attach Form(s) W-2. 7

8a Taxable interest. Attach Schedule B if required. 8a

b Tax-exempt interest. Do not include on line 8a. 8b

9a Ordinary dividends. Attach Schedule B if required. 9a

b Qualified dividends (see page 25). 9b

10 Capital gain distributions (see page 25). 10

11a IRA 

distributions. 11a

11b Taxable amount 

(see page 25). 11b

12a Pensions and 

annuities. 12a

12b Taxable amount 

(see page 26). 12b

13 Unemployment compensation in excess of $2,400 per recipient and 

Alaska Permanent Fund dividends (see page 28). 13

14a Social security 

benefits. 14a

14b Taxable amount 

(see page 28). 14b

15 Add lines 7 through 14b (far right column). This is your total income.  15

Adjusted 

gross 

income

16 Educator expenses (see page 30). 16

17 IRA deduction (see page 30). 17

18 Student loan interest deduction (see page 32). 18

19 Tuition and fees deduction. Attach Form 8917. 19

20 Add lines 16 through 19. These are your total adjustments. 20

21 Subtract line 20 from line 15. This is your adjusted gross income.  21

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 87. Cat. No. 11327A Form 1040A (2009)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

187,282

2,180,837

1,644,993

5,519,191

6,517,188

647,577

411,037

3,278,914

698,124

4,598,133

* One election box checked ** Both election boxes checked (counts each box separately)

39,563,588

Other Income = 698,408

35,196,127

8,905,785

2,825,556

143,482

1,520,783

5,164,419

3,493,940

2,822,721

39,330,970

16,816,190

171,117 8,703,047

28,759,916 14,799,454

220,165

1,343,172

Exemp. = 85,786,589

3,920,539 6,240,569 1,010,764

1,108,718 3,256,189

10,380,967

49,222,767

16,816,190

171,117

28,759,916

220,165

Y = * 901,411 Y = ** 754,748

16,312,650 12,042,105

10,372,964

809,890

25,980

Total Forms Filed = 38,843,807

Total Forms Filed Electronically = 32,811,188

Single = 16,312,650 Joint = 10,372,964

11,182,854

38,843,807

19,898,558 36,563,822

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

OTHER DEPENDENTS

TOTAL DEPENDENTS

Total

Ret. =

Exem. =

Exem. =

Exem. =

Ret. =

38,843,807

Returns = See 6a
26

Form 

1040A U.S. Individual Income Tax Return 2009

Department of the Treasury—Internal Revenue Service 

OMB No. 1545-0074

 (99) IRS Use Only—Do not write or staple in this space.

Label

(See page 17.)

Use the 

IRS label.

Otherwise, 

please print 

or type.

L 

A 

B 

E 

L 

 

H 

E 

R 

E

Your first name and initial Last name

Your social security number

If a joint return, spouse’s first name and initial Last name Spouse’s social security number

Home address (number and street). If you have a P.O. box, see page 17. Apt. no.

 You must enter 

your SSN(s) above. 

City, town or post office, state, and ZIP code. If you have a foreign address, see page 17. Checking a box below will not 

Presidential change your tax or refund.

Election Campaign  Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 17)  You Spouse

Filing 

status

Check only 

one box.

1 Single

2 Married filing jointly (even if only one had income)

3 Married filing separately. Enter spouse’s SSN above and 

full name here. 

4 Head of household (with qualifying person). (See page 18.) 

If the qualifying person is a child but not your dependent, 

enter this child’s name here. 

5 Qualifying widow(er) with dependent child (see page 19)

Exemptions 6a Yourself. If someone can claim you as a dependent, do not check 

box 6a.

b Spouse

c Dependents:

(1) First name Last name

(2) Dependent’s social

security number

(3) Dependent’s

relationship to you

(4) ✓ if qualifying

child for child 

tax credit (see 

page 20) If more than six 

dependents, 

see page 20.

 Boxes 

checked on 

6a and 6b

No. of children 

on 6c who: 

● lived with 

you

● did not live

with you due

to divorce or

separation

(see page 21)

Dependents 

on 6c not 

entered above

d Total number of exemptions claimed.

Add numbers 

on lines 

above 

Income

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 24.

Enclose, but do 

not attach, any 

payment. Also, 

please use Form 

1040-V.

7 Wages, salaries, tips, etc. Attach Form(s) W-2. 7

8a Taxable interest. Attach Schedule B if required. 8a

b Tax-exempt interest. Do not include on line 8a. 8b

9a Ordinary dividends. Attach Schedule B if required. 9a

b Qualified dividends (see page 25). 9b

10 Capital gain distributions (see page 25). 10

11a IRA 

distributions. 11a

11b Taxable amount 

(see page 25). 11b

12a Pensions and 

annuities. 12a

12b Taxable amount 

(see page 26). 12b

13 Unemployment compensation in excess of $2,400 per recipient and 

Alaska Permanent Fund dividends (see page 28). 13

14a Social security 

benefits. 14a

14b Taxable amount 

(see page 28). 14b

15 Add lines 7 through 14b (far right column). This is your total income.  15

Adjusted 

gross 

income

16 Educator expenses (see page 30). 16

17 IRA deduction (see page 30). 17

18 Student loan interest deduction (see page 32). 18

19 Tuition and fees deduction. Attach Form 8917. 19

20 Add lines 16 through 19. These are your total adjustments. 20

21 Subtract line 20 from line 15. This is your adjusted gross income.  21

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 87. Cat. No. 11327A Form 1040A (2009)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

499,756

1,426,823

14,696,449

103,169,187

105,168,058

155,732

1,200,319

2,688,026

1,717,608

5,761,684

1,077,149,225

Other Income = 1,970,607

931,919,929

10,008,128

2,259,416

50,777

11,501,227

81,747,151

22,902,120

20,551,553

1,082,910,909

Total Forms Filed = 39,563,588

Total Forms Filed Electronically = 32,811,188

Single = 16,312,650 Joint = 10,372,964
27

Form 1040A (2009) Page 2

Tax, credits, 

and 

payments

22 Enter the amount from line 21 (adjusted gross income). 22

23a Check 

if:  You were born before January 2, 1945, Blind

Spouse was born before January 2, 1945, Blind  Total boxes 

checked  23a

b If you are married filing separately and your spouse itemizes 

deductions, see page 34 and check here  23b

Standard 

Deduction 

for—

● People who

checked any

box on line

23a, 23b, or

24b or who

can be 

claimed as a

dependent,

see page 34. 

● All others:

Single or 

Married filing 

separately, 

$5,700

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,400

Head of 

household, 

$8,350

24a Enter your standard deduction (see left margin). 24a

b If you are increasing your standard deduction by certain real estate taxes or 

new motor vehicle taxes, attach Schedule L and check here (see page 34)  24b

25 Subtract line 24a from line 22. If line 24a is more than line 22, enter -0-. 25

26 Exemptions. If line 22 is $125,100 or less and you did not provide housing to a Midwestern

displaced individual, multiply $3,650 by the number on line 6d. Otherwise, see page 34. 26

27 Subtract line 26 from line 25. If line 26 is more than line 25, enter -0-. 

This is your taxable income.  27

28 Tax, including any alternative minimum tax (see page 35). 28

29 Credit for child and dependent care expenses. Attach Form 2441. 29

30 Credit for the elderly or the disabled. Attach 

Schedule R. 30

31 Education credits from Form 8863, line 29. 31

32 Retirement savings contributions credit. Attach Form 8880. 32

33 Child tax credit (see page 38). 33

34 Add lines 29 through 33. These are your total credits. 34

35 Subtract line 34 from line 28. If line 34 is more than line 28, enter -0-. 35

36 Advance earned income credit payments from Form(s) W-2, box 9. 36

37 Add lines 35 and 36. This is your total tax.  37

38 Federal income tax withheld from Forms W-2 and 1099. 38

39 2009 estimated tax payments and amount applied 

from 2008 return. 39

40 Making work pay and government retiree credits. 

Attach Schedule M. 40 If you have 

a qualifying 

child, attach 

Schedule 

EIC.

41a Earned income credit (EIC). 41a

b Nontaxable combat pay election. 41b

42 Additional child tax credit. Attach Form 8812. 42

43 Refundable education credit from Form 8863, line 16. 43

44 Add lines 38, 39, 40, 41a, 42, and 43. These are your total payments.  44

Refund

Direct 

deposit? 

See page 64 

and fill in 

46b, 46c, 

and 46d or 

Form 8888.

45 If line 44 is more than line 37, subtract line 37 from line 44. 

This is the amount you overpaid. 45

46a Amount of line 45 you want refunded to you. If Form 8888 is attached, check here  46a

 b Routing 

number  c Type: Checking Savings

 d Account 

number

47 Amount of line 45 you want applied to your 

2010 estimated tax. 47

Amount 

you owe

48 Amount you owe. Subtract line 44 from line 37. For details on how to pay, 

see page 66.  48

49 Estimated tax penalty (see page 66). 49

Third party 

designee

Do you want to allow another person to discuss this return with the IRS (see page 67)? Yes. Complete the following. No

Designee’s 

name 

Phone 

no. 

Personal identification 

number (PIN) 

Sign 

here

Joint return? 

See page 17.

Keep a copy 

for your 

records.



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 signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation

Paid 

preparer’s 

use only

Preparer’s 

signature  Date Check if 

self-employed

Preparer’s SSN or PTIN

Firm’s name (or 

yours if self-employed), 

address, and ZIP code  EIN

Phone no.

Form 1040A (2009)

A= 5,088,990

21,369,514

1,824,908

38,127

3,774,802

3,329,908

8,407,039

14,425,342

12,035,402

151,783

596,607

B= 1,806,970

1,997

1,032

12,047

16,008

34,734,398

38,843,807

26,534,626

14,124,347

19,612,701

86,207

19,681,876

37,933,480

35,300,343

2,951,806

26,456,517

35,199,612

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

A

B

C

D C= 91,099 D= 23,999

35,493,299

480,189

31,830,724

3,304,705

Boxes Checked=

Excess FICA withheld=

Extension Request=

8,431,480

39,278,992

Add. Std. Deduction=

Tot. Std. Ded.=
28

Form 1040A (2009) Page 2

Tax, credits, 

and 

payments

22 Enter the amount from line 21 (adjusted gross income). 22

23a Check 

if:  You were born before January 2, 1945, Blind

Spouse was born before January 2, 1945, Blind  Total boxes 

checked  23a

b If you are married filing separately and your spouse itemizes 

deductions, see page 34 and check here  23b

Standard 

Deduction 

for—

● People who

checked any

box on line

23a, 23b, or

24b or who

can be 

claimed as a

dependent,

see page 34. 

● All others:

Single or 

Married filing 

separately, 

$5,700

Married filing 

jointly or 

Qualifying 

widow(er), 

$11,400

Head of 

household, 

$8,350

24a Enter your standard deduction (see left margin). 24a

b If you are increasing your standard deduction by certain real estate taxes or 

new motor vehicle taxes, attach Schedule L and check here (see page 34)  24b

25 Subtract line 24a from line 22. If line 24a is more than line 22, enter -0-. 25

26 Exemptions. If line 22 is $125,100 or less and you did not provide housing to a Midwestern

displaced individual, multiply $3,650 by the number on line 6d. Otherwise, see page 34. 26

27 Subtract line 26 from line 25. If line 26 is more than line 25, enter -0-. 

This is your taxable income.  27

28 Tax, including any alternative minimum tax (see page 35). 28

29 Credit for child and dependent care expenses. Attach Form 2441. 29

30 Credit for the elderly or the disabled. Attach 

Schedule R. 30

31 Education credits from Form 8863, line 29. 31

32 Retirement savings contributions credit. Attach Form 8880. 32

33 Child tax credit (see page 38). 33

34 Add lines 29 through 33. These are your total credits. 34

35 Subtract line 34 from line 28. If line 34 is more than line 28, enter -0-. 35

36 Advance earned income credit payments from Form(s) W-2, box 9. 36

37 Add lines 35 and 36. This is your total tax.  37

38 Federal income tax withheld from Forms W-2 and 1099. 38

39 2009 estimated tax payments and amount applied 

from 2008 return. 39

40 Making work pay and government retiree credits. 

Attach Schedule M. 40 If you have 

a qualifying 

child, attach 

Schedule 

EIC.

41a Earned income credit (EIC). 41a

b Nontaxable combat pay election. 41b

42 Additional child tax credit. Attach Form 8812. 42

43 Refundable education credit from Form 8863, line 16. 43

44 Add lines 38, 39, 40, 41a, 42, and 43. These are your total payments.  44

Refund

Direct 

deposit? 

See page 64 

and fill in 

46b, 46c, 

and 46d or 

Form 8888.

45 If line 44 is more than line 37, subtract line 37 from line 44. 

This is the amount you overpaid. 45

46a Amount of line 45 you want refunded to you. If Form 8888 is attached, check here  46a

 b Routing 

number  c Type: Checking Savings

 d Account 

number

47 Amount of line 45 you want applied to your 

2010 estimated tax. 47

Amount 

you owe

48 Amount you owe. Subtract line 44 from line 37. For details on how to pay, 

see page 66.  48

49 Estimated tax penalty (see page 66). 49

Third party 

designee

Do you want to allow another person to discuss this return with the IRS (see page 67)? Yes. Complete the following. No

Designee’s 

name 

Phone 

no. 

Personal identification 

number (PIN) 

Sign 

here

Joint return? 

See page 17.

Keep a copy 

for your 

records.



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 signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation

Paid 

preparer’s 

use only

Preparer’s 

signature  Date Check if 

self-employed

Preparer’s SSN or PTIN

Firm’s name (or 

yours if self-employed), 

address, and ZIP code  EIN

Phone no.

Form 1040A (2009)

978,498

5,064

3,103,202

507,001

8,238,606

35,191,286

15,311,132

148,553

24,967

274,760

6,810,293

764,819,945

312,696,416

522,430,974

12,832,371

56,544,396

57,456

56,601,852

154,785,004

32,239,029

2,955,599

69,376,390

100,965,230

327,449,921

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

85,760,128

1,269,584

14,518,010

2,643,118

Add. Std. Deduction=

Tot. Std. Ded.=

90

12,371

Excess FICA withheld=

Extension Request=
29

Form 

1040EZ

Department of the Treasury—Internal Revenue Service

Income Tax Return for Single and 

Joint Filers With No Dependents (99) 2009 OMB No. 1545-0074

Label

(See page 9.)

Use the 

IRS label.

Otherwise, 

please print 

or type.

L 

A 

B 

E 

L 

 

H 

E 

R 

E

Your first name and initial Last name Your social security number

If a joint return, spouse’s first name and initial Last name Spouse’s social security number

Home address (number and street). If you have a P.O. box, see page 9. Apt. no.

 You must enter 

your SSN(s) above. 

City, town or post office, state, and ZIP code. If you have a foreign address, see page 9.

Checking a box below will not 

Presidential change your tax or refund.

Election 

Campaign 

(see page 9)  Check here if you, or your spouse if a joint return, want $3 to go to this fund . .  You Spouse

Income

Attach 

Form(s) W-2 

here.

1 Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2. 

Attach your Form(s) W-2. 1 

2 Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ. 2 

Enclose, but do 

not 

attach, any 

payment.

3 Unemployment compensation in excess of $2,400 per recipient and Alaska Permanent 

Fund dividends (see page 11). 3 

4 Add lines 1, 2, and 3. This is your adjusted gross income. 4 

You may benefit 

from filing Form 

1040A or 1040. 

See Before You

Begin on page 4. 

5 If someone can claim you (or your spouse if a joint return) as a dependent, check 

the applicable box(es) below and enter the amount from the worksheet on back.

You Spouse

If no one can claim you (or your spouse if a joint return), enter $9,350 if single;

$18,700 if married filing jointly. See back for explanation. 5 

6 Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-. 

This is your taxable income.  6 

Payments, 

Credits, 

and Tax

7 Federal income tax withheld from Form(s) W-2 and 1099. 7 

8 Making work pay credit (see worksheet on back). 8 

9 a Earned income credit (EIC) (see page 13). 9a 

b Nontaxable combat pay election. 9b 

10 Add lines 7, 8, and 9a. These are your total payments and credits.  10 

11 Tax. Use the amount on line 6 above to find your tax in the tax table on pages 27 

through 35 of the instructions. Then, enter the tax from the table on this line. 11 

Refund 12a If line 10 is larger than line 11, subtract line 11 from line 10. This is your refund. 

If Form 8888 is attached, check here  12a

Have it directly 

deposited! See 

page 18 and fill in 

12b, 12c, 

and 12d or 

Form 8888.

 b Routing number  c Type: Checking Savings

 d Account number

Amount 

you owe

13 If line 11 is larger than line 10, subtract line 10 from line 11. This is 

the amount you owe. For details on how to pay, see page 19.  13 

Third party 

designee

Do you want to allow another person to discuss this return with the IRS (see page 20)? Yes. Complete the following. No

Designee’s 

name 

Phone 

no. 

Personal identification 

number (PIN) 

Sign 

here

Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and 

accurately lists 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.

Joint return? See 

page 6.

Keep a copy for 

your records. Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation

Paid 

preparer’s 

use only

Preparer’s 

signature  Date

Check if 

self-employed

Preparer’s SSN or PTIN

Firm’s name (or 

yours if self-employed), 

address, and ZIP code  EIN

Phone no.

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 36. Cat. No. 11329W Form 1040EZ (2009)

Total Forms Filed =

Total Exemptions =

0

999 1,997

108,077

5,351,068

0

673,122

16,393,550

2,125,389

1,255,427

15,737,424

1,814,445

16,143,948

10,887,282

10,883,283

14,666,375

16,779,583

Tax exempt interest =

You boxes checked = 5,055,141 12,403,556

Excess FICA / RRTA =

F4868 payment =

16,785,574 16,785,574

Single = 16,112,452 Joint = 673,122

Other Net Income or Loss =

16,785,574

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Y = * 591,536 Y = ** 53,979

* One election box checked ** Both election boxes checked (counts each box separately)

1,614,666

10,776,760
30

Form

1040EZ

Department of the Treasury—Internal Revenue Service

Income Tax Return for Single and 

Joint Filers With No Dependents (99) 2009 OMB No. 1545-0074

Label

(See page 9.)

Use the 

IRS label.

Otherwise, 

please print 

or type.

L 

A 

B 

E 

L 

 

H 

E 

R 

E

Your first name and initial Last name Your social security number

If a joint return, spouse’s first name and initial Last name Spouse’s social security number

Home address (number and street). If you have a P.O. box, see page 9. Apt. no.

 You must enter 

your SSN(s) above. 

City, town or post office, state, and ZIP code. If you have a foreign address, see page 9.

Checking a box below will not 

Presidential change your tax or refund.

Election

Campaign

(see page 9)  Check here if you, or your spouse if a joint return, want $3 to go to this fund . .  You Spouse

Income

Attach 

Form(s) W-2 

here.

1 Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2.

Attach your Form(s) W-2. 1

2 Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ. 2

Enclose, but do 

not 

attach, any 

payment.

3 Unemployment compensation in excess of $2,400 per recipient and Alaska Permanent 

Fund dividends (see page 11). 3

4 Add lines 1, 2, and 3. This is your adjusted gross income. 4

You may benefit 

from filing Form 

1040A or 1040. 

See Before You

Begin on page 4. 

5 If someone can claim you (or your spouse if a joint return) as a dependent, check

the applicable box(es) below and enter the amount from the worksheet on back.

You Spouse

If no one can claim you (or your spouse if a joint return), enter $9,350 if single;

$18,700 if married filing jointly. See back for explanation. 5

6 Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-.

This is your taxable income.  6

Payments, 

Credits, 

and Tax

7 Federal income tax withheld from Form(s) W-2 and 1099. 7

8 Making work pay credit (see worksheet on back). 8

9a Earned income credit (EIC) (see page 13). 9a

b Nontaxable combat pay election. 9b

10 Add lines 7, 8, and 9a. These are your total payments and credits.  10

11 Tax. Use the amount on line 6 above to find your tax in the tax table on pages 27

through 35 of the instructions. Then, enter the tax from the table on this line. 11

Refund 12a If line 10 is larger than line 11, subtract line 11 from line 10. This is your refund.

If Form 8888 is attached, check here  12a

Have it directly 

deposited! See 

page 18 and fill in 

12b, 12c, 

and 12d or 

Form 8888.

 b Routing number  c Type: Checking Savings

 d Account number

Amount 

you owe

13 If line 11 is larger than line 10, subtract line 10 from line 11. This is

the amount you owe. For details on how to pay, see page 19.  13

Third party 

designee

Do you want to allow another person to discuss this return with the IRS (see page 20)? Yes. Complete the following. No

Designee’s 

name 

Phone 

no. 

Personal identification 

number (PIN) 

Sign 

here

Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and 

accurately lists 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.

Joint return? See 

page 6.

Keep a copy for 

your records. Your signature Date Your occupation Daytime phone number

Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation

Paid 

preparer’s 

use only

Preparer’s 

signature  Date

Check if 

self-employed

Preparer’s SSN or PTIN

Firm’s name (or 

yours if self-employed), 

address, and ZIP code  EIN

Phone no.

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 36. Cat. No. 11329W Form 1040EZ (2009)

Total Forms Filed =

0

9,262 2,932

799,501

0

281,832,485

306,385

8,359,978

28,791,241

477,601

33,506,484

167,453,193

22,924,197

11,165,762

92,220,201

Tax exempt interest =

Excess FICA / RRTA =

F4868 payment =

291,298,350

Single = 20,892,752 Joint = 959,519

Other Net Income or Loss =

291,298,350

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

583,476

4,186,782

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
31

SCHEDULE A 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Itemized Deductions

 Attach to Form 1040.  See Instructions for Schedule A (Form 1040). 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 07

Name(s) shown on Form 1040 Your social security number

Medical 

and 

Dental 

Expenses 

Caution. Do not include expenses reimbursed or paid by others. 

1 Medical and dental expenses (see page A-1) . . . . . 1 

2 Enter amount from Form 1040, line 38 2 

3 Multiply line 2 by 7.5% (.075) . . . . . . . . . . 3 

4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . . 4 

Taxes You 

Paid

(See 

page A-2.) 

5 State and local (check only one box): 

a Income taxes, or

b General sales taxes  . . . . . . . . . . 5 

6 Real estate taxes (see page A-5) . . . . . . . . . 6 

7 New motor vehicle taxes from line 11 of the worksheet on 

back. Skip this line if you checked box 5b . . . . . . 7 

8 Other taxes. List type and amount 

8 

9 Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . 9 

Interest 

You Paid 

(See 

page A-6.) 

 

Note.

Personal 

interest is 

not 

deductible. 

10 Home mortgage interest and points reported to you on Form 1098 10 

11 Home mortgage interest not reported to you on Form 1098. If 

paid to the person from whom you bought the home, see page 

A-7 and show that person’s name, identifying no., and address 

11 

12 Points not reported to you on Form 1098. See page A-7 for 

special rules . . . . . . . . . . . . . . . . 12 

13 Qualified mortgage insurance premiums (see page A-7) . 13 

14 Investment interest. Attach Form 4952 if required. (See page A-8.) 14 

15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . 15 

Gifts to 

Charity 

If you made a 

gift and got a 

benefit for it, 

see page A-8. 

16 Gifts by cash or check. If you made any gift of $250 or 

more, see page A-8 . . . . . . . . . . . . . 16 

17 Other than by cash or check. If any gift of $250 or more, see 

page A-8. You must attach Form 8283 if over $500 . . . 17 

18 Carryover from prior year . . . . . . . . . . . 18

19 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . 19 

Casualty and 

Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See page A-10.) . . . . . . . . 20 

Job Expenses 

and Certain 

Miscellaneous 

Deductions 

(See 

page A-10.) 

21 Unreimbursed employee expenses—job travel, union dues, job 

education, etc. Attach Form 2106 or 2106-EZ if required. (See 

page A-10.)  21

22 Tax preparation fees . . . . . . . . . . . . . 22 

23 Other expenses—investment, safe deposit box, etc. List type 

and amount 

23 

24 Add lines 21 through 23 . . . . . . . . . . . . 24 

25 Enter amount from Form 1040, line 38 25 

26 Multiply line 25 by 2% (.02) . . . . . . . . . . . 26 

27 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . . . . . . 27 

Other 

Miscellaneous 

Deductions 

28 Other—from list on page A-11. List type and amount 

28 

Total 

Itemized 

Deductions 

29 Is Form 1040, line 38, over $166,800 (over $83,400 if married filing separately)? 

No. Your deduction is not limited. Add the amounts in the far right column for 

lines 4 through 28. Also, enter this amount on Form 1040, line 40a. 

Yes. Your deduction may be limited. See page A-11 for the amount to enter.   29 

30 If you elect to itemize deductions even though they are less than your standard 

deduction, check here . . . . . . . . . . . . . . . . . . . 

For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 17145C Schedule A (Form 1040) 2009 

10,090,297

207,516 =

10,087,293

44,016,660

39,987,898

Personal Property Tax = 16,119,827 5,435,231

36,110,081

1,070,248

2,812,342

1,578,759

34,311,435

21,867,440

557,316

14,942,268

22,082,123

7,586,942

28,372,887

28,372,550

Gambling Loss Deduction = 876,565

Capital Gains Deduction Limitation = 28,433

 Other than Gambling Ded. = 536,178

Property Income, Casualty & Theft Deduction = 14,355

45,695,736

 Income Tax = 33,754,929

10,090,297

General Sales Tax = 10,261,731

45,423,760

37,004,065

37,243,302

134,237

11,867,883

1,411,210

3,596,975

2,234,141

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 46,392,216
32

SCHEDULE A 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Itemized Deductions

 Attach to Form 1040.  See Instructions for Schedule A (Form 1040). 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 07

Name(s) shown on Form 1040 Your social security number

Medical 

and 

Dental 

Expenses 

Caution. Do not include expenses reimbursed or paid by others. 

1 Medical and dental expenses (see page A-1) . . . . . 1 

2 Enter amount from Form 1040, line 38 2 

3 Multiply line 2 by 7.5% (.075) . . . . . . . . . . 3 

4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . . 4 

Taxes You 

Paid

(See 

page A-2.) 

5 State and local (check only one box): 

a Income taxes, or

b General sales taxes  . . . . . . . . . . 5 

6 Real estate taxes (see page A-5) . . . . . . . . . 6 

7 New motor vehicle taxes from line 11 of the worksheet on 

back. Skip this line if you checked box 5b . . . . . . 7 

8 Other taxes. List type and amount 

8 

9 Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . 9 

Interest 

You Paid 

(See 

page A-6.) 

 

Note.

Personal 

interest is 

not 

deductible. 

10 Home mortgage interest and points reported to you on Form 1098 10 

11 Home mortgage interest not reported to you on Form 1098. If 

paid to the person from whom you bought the home, see page 

A-7 and show that person’s name, identifying no., and address 

11 

12 Points not reported to you on Form 1098. See page A-7 for 

special rules . . . . . . . . . . . . . . . . 12 

13 Qualified mortgage insurance premiums (see page A-7) . 13 

14 Investment interest. Attach Form 4952 if required. (See page A-8.) 14 

15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . 15 

Gifts to 

Charity 

If you made a 

gift and got a 

benefit for it, 

see page A-8. 

16 Gifts by cash or check. If you made any gift of $250 or 

more, see page A-8 . . . . . . . . . . . . . 16 

17 Other than by cash or check. If any gift of $250 or more, see 

page A-8. You must attach Form 8283 if over $500 . . . 17 

18 Carryover from prior year . . . . . . . . . . . 18

19 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . 19 

Casualty and 

Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See page A-10.) . . . . . . . . 20 

Job Expenses 

and Certain 

Miscellaneous 

Deductions 

(See 

page A-10.) 

21 Unreimbursed employee expenses—job travel, union dues, job 

education, etc. Attach Form 2106 or 2106-EZ if required. (See 

page A-10.)  21

22 Tax preparation fees . . . . . . . . . . . . . 22 

23 Other expenses—investment, safe deposit box, etc. List type 

and amount 

23 

24 Add lines 21 through 23 . . . . . . . . . . . . 24 

25 Enter amount from Form 1040, line 38 25 

26 Multiply line 25 by 2% (.02) . . . . . . . . . . . 26 

27 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . . . . . . 27 

Other 

Miscellaneous 

Deductions 

28 Other—from list on page A-11. List type and amount 

28 

Total 

Itemized 

Deductions 

29 Is Form 1040, line 38, over $166,800 (over $83,400 if married filing separately)? 

No. Your deduction is not limited. Add the amounts in the far right column for 

lines 4 through 28. Also, enter this amount on Form 1040, line 40a. 

Yes. Your deduction may be limited. See page A-11 for the amount to enter.   29 

30 If you elect to itemize deductions even though they are less than your standard 

deduction, check here . . . . . . . . . . . . . . . . . . . 

For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 17145C Schedule A (Form 1040) 2009 

119,791,957

39,926,161

251,658,325

167,779,177

Personal Property Tax = 6,062,775 3,082,450

414,454,048

6,358,663

1,684,526

14,086,816

129,946,302

31,816,050

27,783,719

75,607,218

6,646,100

30,559,671

112,812,989

66,679,397

Gambling Loss Deduction = 15,345,475 Other than Gambling Ded. = 3,300,753

 Property Income, Casualty & Theft Deduction = 2,467,735

1,203,808,276

Income Tax = 236,095,574

79,865,796

General Sales Tax = 15,562,752

432,032,137

442,051,459

158,016,526

2,330,132

80,902,507

21,113,963

5,467,406

3,449,410

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 46,392,216
33

SCHEDULE B 

(Form 1040A or 1040) 2009 Interest and Ordinary Dividends

Department of the Treasury 

Internal Revenue Service (99) 

 Attach to Form 1040A or 1040.  See instructions on back. 

OMB No. 1545-0074

Attachment 

Sequence No. 08

Name(s) shown on return Your social security number

Part I 

Interest

(See instructions 

on back and the 

instructions for 

Form 1040A, or 

Form 1040, 

line 8a.) 

Note. If you 

received a Form 

1099-INT, Form 

1099-OID, or 

substitute 

statement from 

a brokerage firm, 

list the firm’s 

name as the 

payer and enter 

the total interest 

shown on that 

form. 

1 List name of payer. If any interest is from a seller-financed mortgage and the 

buyer used the property as a personal residence, see instructions on back and list 

this interest first. Also, show that buyer’s social security number and address 

1 

Amount

2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . 2 

3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. 

Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . 3 

4 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form

1040, line 8a . . . . . . . . . . . . . . . . . . . . . .  4 

Note. If line 4 is over $1,500, you must complete Part III. 

Part II 

Ordinary 

Dividends 

(See instructions 

on back and the 

instructions for 

Form 1040A, or 

Form 1040, 

line 9a.) 

Note. If you 

received a Form 

1099-DIV or 

substitute 

statement from 

a brokerage firm, 

list the firm’s 

name as the 

payer and enter 

the ordinary 

dividends shown 

on that form. 

5 List name of payer 

5 

Amount 

6 Add the amounts on line 5. Enter the total here and on Form 1040A, or Form

1040, line 9a . . . . . . . . . . . . . . . . . . . . . .  6 

Note. If line 6 is over $1,500, you must complete Part III. 

Part III 

Foreign 

Accounts 

and Trusts 

(See 

instructions on 

back.) 

You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a 

foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. Yes No

7 a At any time during 2009, did you have an interest in or a signature or other authority over a 

financial account in a foreign country, such as a bank account, securities account, or other 

financial account? See instructions on back for exceptions and filing requirements for Form TD F 

90-22.1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b If “Yes,” enter the name of the foreign country 

8 During 2009, did you receive a distribution from, or were you the grantor of, or transferor to, a 

foreign trust? If “Yes,” you may have to file Form 3520. See instructions on back . . . . . .

For Paperwork Reduction Act Notice, see Form 1040A or 1040 instructions. Cat. No. 17146N Schedule B (Form 1040A or 1040) 2009 

21,021,536

Yes = 43,110

34,240

15,211,129

Yes = 422,364

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 22,210,552

Of the total schedules filed, the component parts are as follows:

 F1040 = 20,068,734 F1040A = 2,141,818

The component parts of line 2 are as follows:

F1040 = 18,973,809 F1040A = 2,047,727

The component parts of line 6 are as follows:

F1040 = 14,367,753 F1040A = 843,376
34

SCHEDULE B 

(Form 1040A or 1040) 2009 Interest and Ordinary Dividends

Department of the Treasury 

Internal Revenue Service (99) 

 Attach to Form 1040A or 1040.  See instructions on back. 

OMB No. 1545-0074

Attachment 

Sequence No. 08

Name(s) shown on return Your social security number

Part I 

Interest

(See instructions 

on back and the 

instructions for 

Form 1040A, or 

Form 1040, 

line 8a.) 

Note. If you 

received a Form 

1099-INT, Form 

1099-OID, or 

substitute 

statement from 

a brokerage firm, 

list the firm’s 

name as the 

payer and enter 

the total interest 

shown on that 

form. 

1 List name of payer. If any interest is from a seller-financed mortgage and the 

buyer used the property as a personal residence, see instructions on back and list 

this interest first. Also, show that buyer’s social security number and address 

1 

Amount

2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . 2 

3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. 

Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . 3 

4 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form

1040, line 8a . . . . . . . . . . . . . . . . . . . . . .  4 

Note. If line 4 is over $1,500, you must complete Part III. 

Part II 

Ordinary 

Dividends 

(See instructions 

on back and the 

instructions for 

Form 1040A, or 

Form 1040, 

line 9a.) 

Note. If you 

received a Form 

1099-DIV or 

substitute 

statement from 

a brokerage firm, 

list the firm’s 

name as the 

payer and enter 

the ordinary 

dividends shown 

on that form. 

5 List name of payer 

5 

Amount 

6 Add the amounts on line 5. Enter the total here and on Form 1040A, or Form

1040, line 9a . . . . . . . . . . . . . . . . . . . . . .  6 

Note. If line 6 is over $1,500, you must complete Part III. 

Part III 

Foreign 

Accounts 

and Trusts 

(See 

instructions on 

back.) 

You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a 

foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. Yes No

7 a At any time during 2009, did you have an interest in or a signature or other authority over a 

financial account in a foreign country, such as a bank account, securities account, or other 

financial account? See instructions on back for exceptions and filing requirements for Form TD F 

90-22.1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b If “Yes,” enter the name of the foreign country 

8 During 2009, did you receive a distribution from, or were you the grantor of, or transferor to, a 

foreign trust? If “Yes,” you may have to file Form 3520. See instructions on back . . . . . .

For Paperwork Reduction Act Notice, see Form 1040A or 1040 instructions. Cat. No. 17146N Schedule B (Form 1040A or 1040) 2009 

159,140,047

40,291

159,125,639

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 22,210,552

Of the total schedules filed, the component parts are as follows:

 F1040 = 20,068,734 F1040A = 2,141,818

The component parts of line 2 are as follows:

F1040 = 150,787,672 F1040A = 8,352,375

The component parts of line 6 are as follows:

F1040 = 157,288,451 F1040A = 1,837,188
35

SCHEDULE C 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Profit or Loss From Business

(Sole Proprietorship)

 Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B.

 Attach to Form 1040, 1040NR, or 1041.  See Instructions for Schedule C (Form 1040). 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 09

Name of proprietor Social security number (SSN)

A Principal business or profession, including product or service (see page C-2 of the instructions) B Enter code from pages C-9, 10, & 11 

 

C Business name. If no separate business name, leave blank. D Employer ID number (EIN), if any 

E Business address (including suite or room no.) 

 City, town or post office, state, and ZIP code 

F Accounting method: (1) Cash (2) Accrual (3) Other (specify) 

G Did you “materially participate” in the operation of this business during 2009? If “No,” see page C-3 for limit on losses Yes No

H If you started or acquired this business during 2009, check here . . . . . . . . . . . . . . . . . . . .  

Part I Income 

1 Gross receipts or sales. Caution. See page C-4 and check the box if:

● This income was reported to you on Form W-2 and the “Statutory employee” box 

on that form was checked, or 

● You are a member of a qualified joint venture reporting only rental real estate 

income not subject to self-employment tax. Also see page C-3 for limit on losses.  . . 

1 

2 Returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Cost of goods sold (from line 42 on page 2) . . . . . . . . . . . . . . . . . . . 4 

5 Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . 5 

6 Other income, including federal and state gasoline or fuel tax credit or refund (see page C-4) . . . . . 6 

7 Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . .  7 

Part II Expenses. Enter expenses for business use of your home only on line 30. 

8 Advertising . . . . . 8 

9 Car and truck expenses (see 

page C-4) . . . . . 9 

10 Commissions and fees . 10 

11 Contract labor (see page C-4) 11 

12 Depletion . . . . . 12 

13 Depreciation and section 179 

expense deduction (not 

included in Part III) (see page 

C-5) . . . . . . . 13 

14 Employee benefit programs 

(other than on line 19) . . 14

15 Insurance (other than health) 15 

16 Interest:

a Mortgage (paid to banks, etc.) 16a

b Other . . . . . . 16b

17 Legal and professional 

services . . . . . . 17

18 Office expense . . . . . . 18 

19 Pension and profit-sharing plans . 19 

20 Rent or lease (see page C-6):

a Vehicles, machinery, and equipment 20a

b Other business property . . . 20b 

21 Repairs and maintenance . . . 21 

22 Supplies (not included in Part III) . 22 

23 Taxes and licenses . . . . . 23 

24 Travel, meals, and entertainment:

a Travel . . . . . . . . . 24a 

b Deductible meals and 

entertainment (see page C-6) . . 24b 

25 Utilities . . . . . . . . 25 

26 Wages (less employment credits) . 26 

27 Other expenses (from line 48 on 

page 2) . . . . . . . . 27

28 Total expenses before expenses for business use of home. Add lines 8 through 27 . . . . . .  28 

29 Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . . . . . . . . . . . 29 

30 Expenses for business use of your home. Attach Form 8829 . . . . . . . . . . . . . . 30 

31 Net profit or (loss). Subtract line 30 from line 29. 

● If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 

13 (if you checked the box on line 1, see page C-7). Estates and trusts, enter on Form 1041, line 3. 

● If a loss, you must go to line 32.  31

32 If you have a loss, check the box that describes your investment in this activity (see page C-7). 

● If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on 

Form 1040NR, line 13 (if you checked the box on line 1, see the line 31 instructions on page C-7). 

Estates and trusts, enter on Form 1041, line 3. 

● If you checked 32b, you must attach Form 6198. Your loss may be limited. 

 32a All investment is at risk. 

32b Some investment is not 

at risk. 

For Paperwork Reduction Act Notice, see page C-9 of the instructions. Cat. No. 11334P Schedule C (Form 1040) 2009 

Total boxes checked = 5,804,978

22,661,892

3,320,633

21,501,961

650,772

21,502,556

4,304,538

21,517,705

1,034,202

21,734,708

5,581,605

11,420,160

974,422

1,938,863

80,137

6,260,208

275,070

5,615,051

570,349

1,610,570

7,196,621

133,136

1,748,408

2,978,521

4,374,854

8,891,376

6,099,805

4,145,297

6,044,390

8,205,661

1,122,273

11,848,550

19,161,544

22,398,594

3,420,741

22,111,784

nondeductible loss (+)/suspended loss carryover (-) 131,036

95,533

Boxes checked = 1,687,878

7,238,206

Total Schedules Filed = 25,208,279 Includes 4,485,775 Schedule C-EZ's

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
36

SCHEDULE C 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Profit or Loss From Business

(Sole Proprietorship)

 Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B.

 Attach to Form 1040, 1040NR, or 1041.  See Instructions for Schedule C (Form 1040). 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 09

Name of proprietor Social security number (SSN)

A Principal business or profession, including product or service (see page C-2 of the instructions) B Enter code from pages C-9, 10, & 11 

 

C Business name. If no separate business name, leave blank. D Employer ID number (EIN), if any 

E Business address (including suite or room no.) 

 City, town or post office, state, and ZIP code 

F Accounting method: (1) Cash (2) Accrual (3) Other (specify) 

G Did you “materially participate” in the operation of this business during 2009? If “No,” see page C-3 for limit on losses Yes No

H If you started or acquired this business during 2009, check here . . . . . . . . . . . . . . . . . . . .  

Part I Income 

1 Gross receipts or sales. Caution. See page C-4 and check the box if:

● This income was reported to you on Form W-2 and the “Statutory employee” box 

on that form was checked, or 

● You are a member of a qualified joint venture reporting only rental real estate 

income not subject to self-employment tax. Also see page C-3 for limit on losses.  . . 

1 

2 Returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Cost of goods sold (from line 42 on page 2) . . . . . . . . . . . . . . . . . . . 4 

5 Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . 5 

6 Other income, including federal and state gasoline or fuel tax credit or refund (see page C-4) . . . . . 6 

7 Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . .  7 

Part II Expenses. Enter expenses for business use of your home only on line 30. 

8 Advertising . . . . . 8 

9 Car and truck expenses (see 

page C-4) . . . . . 9 

10 Commissions and fees . 10 

11 Contract labor (see page C-4) 11 

12 Depletion . . . . . 12 

13 Depreciation and section 179 

expense deduction (not 

included in Part III) (see page 

C-5) . . . . . . . 13 

14 Employee benefit programs 

(other than on line 19) . . 14

15 Insurance (other than health) 15 

16 Interest:

a Mortgage (paid to banks, etc.) 16a

b Other . . . . . . 16b

17 Legal and professional 

services . . . . . . 17

18 Office expense . . . . . . 18 

19 Pension and profit-sharing plans . 19 

20 Rent or lease (see page C-6):

a Vehicles, machinery, and equipment 20a

b Other business property . . . 20b 

21 Repairs and maintenance . . . 21 

22 Supplies (not included in Part III) . 22 

23 Taxes and licenses . . . . . 23 

24 Travel, meals, and entertainment:

a Travel . . . . . . . . . 24a 

b Deductible meals and 

entertainment (see page C-6) . . 24b 

25 Utilities . . . . . . . . 25 

26 Wages (less employment credits) . 26 

27 Other expenses (from line 48 on 

page 2) . . . . . . . . 27

28 Total expenses before expenses for business use of home. Add lines 8 through 27 . . . . . .  28 

29 Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . . . . . . . . . . . 29 

30 Expenses for business use of your home. Attach Form 8829 . . . . . . . . . . . . . . 30 

31 Net profit or (loss). Subtract line 30 from line 29. 

● If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 

13 (if you checked the box on line 1, see page C-7). Estates and trusts, enter on Form 1041, line 3. 

● If a loss, you must go to line 32.  31

32 If you have a loss, check the box that describes your investment in this activity (see page C-7). 

● If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on 

Form 1040NR, line 13 (if you checked the box on line 1, see the line 31 instructions on page C-7). 

Estates and trusts, enter on Form 1041, line 3. 

● If you checked 32b, you must attach Form 6198. Your loss may be limited. 

 32a All investment is at risk. 

32b Some investment is not 

at risk. 

For Paperwork Reduction Act Notice, see page C-9 of the instructions. Cat. No. 11334P Schedule C (Form 1040) 2009 

1,197,012,100

27,171,172

1,169,840,928

376,651,004

793,189,924

18,813,490

812,003,415

13,638,752

75,184,083

11,793,239

32,317,256

699,266

34,563,332

2,883,924

17,100,905

5,320,265

7,052,832

10,273,959

1,181,846

7,884,803

32,881,204

14,335,673

29,815,291

17,005,858

11,331,522

7,518,563

23,643,543

75,032,909

110,106,645

557,071,074

254,932,341

10,846,431

244,982,827

nondeductible loss (+)/suspended loss carryover (-) 896,917

11,759,544

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 25,208,279 Includes 4,485,775 Schedule C-EZ's
37

Schedule C (Form 1040) 2009 Page 2 

Part III Cost of Goods Sold (see page C-8) 

33 Method(s) used to 

value closing inventory: a Cost b Lower of cost or market c Other (attach explanation) 

34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? 

If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 

35 Inventory at beginning of year. If different from last year’s closing inventory, attach explanation . . . 35 

36 Purchases less cost of items withdrawn for personal use . . . . . . . . . . . . . . 36 

37 Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . . 37 

38 Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . . 38 

39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 

40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . 40 

41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . 41 

42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4 . . . 42 

Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 

and are not required to file Form 4562 for this business. See the instructions for line 13 on page C-5 to find 

out if you must file Form 4562. 

43 When did you place your vehicle in service for business purposes? (month, day, year)  / / 

44 Of the total number of miles you drove your vehicle during 2009, enter the number of miles you used your vehicle for: 

a Business b Commuting (see instructions) c Other 

45 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . Yes No 

46 Do you (or your spouse) have another vehicle available for personal use?. . . . . . . . . . . . . . Yes No 

47a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . Yes No 

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 

Part V Other Expenses. List below business expenses not included on lines 8–26 or line 30. 

48 Total other expenses. Enter here and on page 1, line 27 . . . . . . . . . . . . . . 48 

Schedule C (Form 1040) 2009 

1,428,022

1,353,492

2,429,372

619,821

1,783,266

902,104
38

Schedule C (Form 1040) 2009 Page 2 

Part III Cost of Goods Sold (see page C-8) 

33 Method(s) used to 

value closing inventory: a Cost b Lower of cost or market c Other (attach explanation) 

34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? 

If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 

35 Inventory at beginning of year. If different from last year’s closing inventory, attach explanation . . . 35 

36 Purchases less cost of items withdrawn for personal use . . . . . . . . . . . . . . 36 

37 Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . . 37 

38 Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . . 38 

39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 

40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . 40 

41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . 41 

42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4 . . . 42 

Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 

and are not required to file Form 4562 for this business. See the instructions for line 13 on page C-5 to find 

out if you must file Form 4562. 

43 When did you place your vehicle in service for business purposes? (month, day, year)  / / 

44 Of the total number of miles you drove your vehicle during 2009, enter the number of miles you used your vehicle for: 

a Business b Commuting (see instructions) c Other 

45 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . Yes No 

46 Do you (or your spouse) have another vehicle available for personal use?. . . . . . . . . . . . . . Yes No 

47a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . Yes No 

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 

Part V Other Expenses. List below business expenses not included on lines 8–26 or line 30. 

48 Total other expenses. Enter here and on page 1, line 27 . . . . . . . . . . . . . . 48 

Schedule C (Form 1040) 2009 

43,882,836

42,270,562

253,069,393

28,005,620

43,385,353

53,802,912
39

SCHEDULE C-EZ 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Net Profit From Business

(Sole Proprietorship)

 Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B. 

 Attach to Form 1040, 1040NR, or 1041.  See instructions on page 2.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 09A

Name of proprietor Social security number (SSN)

Part I General Information

You May Use 

Schedule C-EZ 

Instead of 

Schedule C 

Only If You:

 ● Had business expenses of $5,000 or 

less. 

● Use the cash method of accounting. 

● Did not have an inventory at any time 

during the year. 

● Did not have a net loss from your 

business. 

● Had only one business as either a 

sole proprietor, qualified joint venture, 

or statutory employee.

And You:

 ● Had no employees during the year. 

● Are not required to file Form 4562,

Depreciation and Amortization, for 

this business. See the instructions for 

Schedule C, line 13, on page C-5 to 

find out if you must file. 

● Do not deduct expenses for business 

use of your home. 

● Do not have prior year unallowed 

passive activity losses from this 

business.

A Principal business or profession, including product or service B Enter business code (see page 2)



C Business name. If no separate business name, leave blank. D Enter your EIN (see page 2)

E Business address (including suite or room no.). Address not required if same as on page 1 of your tax return.

City, town or post office, state, and ZIP code

Part II Figure Your Net Profit

1 Gross receipts. Caution. See the instructions for Schedule C, line 1, on page C-4 and check 

the box if:

● This income was reported to you on Form W-2 and the “Statutory employee” box 

on that form was checked, or

● You are a member of a qualified joint venture reporting only rental real estate 

income not subject to self-employment tax.  . . .  1

2 Total expenses (see page 2). If more than $5,000, you must use Schedule C . . . . . . . 2

3 Net profit. Subtract line 2 from line 1. If less than zero, you must use Schedule C. Enter on both 

Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13. (If you checked the

box on line 1, do not report the amount from line 3 on Schedule SE, line 2.) Estates and trusts, 

enter on Form 1041, line 3 . . . . . . . . . . . . . . . . . . . . . . . . 3

Part III Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 2.

4 When did you place your vehicle in service for business purposes? (month, day, year)  .

5 Of the total number of miles you drove your vehicle during 2009, enter the number of miles you used your vehicle for:

a Business b Commuting (see page 2) c Other

6 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . Yes No

7 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . Yes No

8a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see page 2. Cat. No. 14374D Schedule C-EZ (Form 1040) 2009

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 4,485,775 Data is tabulated with the Schedule C's
40

SCHEDULE C-EZ 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Net Profit From Business

(Sole Proprietorship)

 Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B. 

 Attach to Form 1040, 1040NR, or 1041.  See instructions on page 2.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 09A

Name of proprietor Social security number (SSN)

Part I General Information

You May Use 

Schedule C-EZ 

Instead of 

Schedule C 

Only If You:

 ● Had business expenses of $5,000 or 

less. 

● Use the cash method of accounting. 

● Did not have an inventory at any time 

during the year. 

● Did not have a net loss from your 

business. 

● Had only one business as either a 

sole proprietor, qualified joint venture, 

or statutory employee.

And You:

 ● Had no employees during the year. 

● Are not required to file Form 4562,

Depreciation and Amortization, for 

this business. See the instructions for 

Schedule C, line 13, on page C-5 to 

find out if you must file. 

● Do not deduct expenses for business 

use of your home. 

● Do not have prior year unallowed 

passive activity losses from this 

business.

A Principal business or profession, including product or service B Enter business code (see page 2)



C Business name. If no separate business name, leave blank. D Enter your EIN (see page 2)

E Business address (including suite or room no.). Address not required if same as on page 1 of your tax return.

City, town or post office, state, and ZIP code

Part II Figure Your Net Profit

1 Gross receipts. Caution. See the instructions for Schedule C, line 1, on page C-4 and check 

the box if:

● This income was reported to you on Form W-2 and the “Statutory employee” box 

on that form was checked, or

● You are a member of a qualified joint venture reporting only rental real estate 

income not subject to self-employment tax.  . . .  1

2 Total expenses (see page 2). If more than $5,000, you must use Schedule C . . . . . . . 2

3 Net profit. Subtract line 2 from line 1. If less than zero, you must use Schedule C. Enter on both 

Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13. (If you checked the

box on line 1, do not report the amount from line 3 on Schedule SE, line 2.) Estates and trusts, 

enter on Form 1041, line 3 . . . . . . . . . . . . . . . . . . . . . . . . 3

Part III Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 2.

4 When did you place your vehicle in service for business purposes? (month, day, year)  .

5 Of the total number of miles you drove your vehicle during 2009, enter the number of miles you used your vehicle for:

a Business b Commuting (see page 2) c Other

6 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . Yes No

7 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . Yes No

8a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see page 2. Cat. No. 14374D Schedule C-EZ (Form 1040) 2009

Total Schedules Filed = 4,485,775 Data is tabulated with the Schedule C's

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
41

SCHEDULE D 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Capital Gains and Losses

 Attach to Form 1040 or Form 1040NR.  See Instructions for Schedule D (Form 1040). 

 Use Schedule D-1 to list additional transactions for lines 1 and 8. 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 12

Name(s) shown on return Your social security number

Part I Short-Term Capital Gains and Losses—Assets Held One Year or Less 

(a) Description of property

(Example: 100 sh. XYZ Co.) 

(b) Date acquired

(Mo., day, yr.) 

(c) Date sold 

(Mo., day, yr.) 

(d) Sales price

(see page D-7 of 

the instructions) 

(e) Cost or other basis 

(see page D-7 of

the instructions) 

(f) Gain or (loss) 

Subtract (e) from (d) 

1 

2 Enter your short-term totals, if any, from Schedule D-1, 

line 2 . . . . . . . . . . . . . . . . . . 2 

3 Total short-term sales price amounts. Add lines 1 and 2 in

column (d) . . . . . . . . . . . . . . . . 3 

4 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 4 

5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from 

Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Short-term capital loss carryover. Enter the amount, if any, from line 10 of your Capital Loss 

Carryover Worksheet on page D-7 of the instructions . . . . . . . . . . . . . 6 ( )

7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column (f) . . . . . 7 

Part II Long-Term Capital Gains and Losses—Assets Held More Than One Year 

(a) Description of property

(Example: 100 sh. XYZ Co.) 

(b) Date acquired

(Mo., day, yr.) 

(c) Date sold 

(Mo., day, yr.) 

(d) Sales price

(see page D-7 of 

the instructions) 

(e) Cost or other basis 

(see page D-7 of

the instructions) 

(f) Gain or (loss) 

Subtract (e) from (d) 

8 

9 Enter your long-term totals, if any, from Schedule D-1, 

line 9 . . . . . . . . . . . . . . . . . . 9 

10 Total long-term sales price amounts. Add lines 8 and 9 in 

column (d) . . . . . . . . . . . . . . . . 10 

11 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or 

(loss) from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . 11 

12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from 

Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Capital gain distributions. See page D-2 of the instructions . . . . . . . . . . . . 13 

14 Long-term capital loss carryover. Enter the amount, if any, from line 15 of your Capital Loss 

Carryover Worksheet on page D-7 of the instructions . . . . . . . . . . . . . 14 ( )

15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column (f). Then go to Part 

III on the back . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 

For Paperwork Reduction Act Notice, see Form 1040 or Form 1040NR instructions. Cat. No. 11338H Schedule D (Form 1040) 2009 

9,379,621

704,380

1,163,070

3,848,853

10,982,206

12,463,944

11,729,360

2,102,946

1,807,538

3,440,723

6,616,370

16,878,480

8,969,362

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 20,432,994 Total Sales Reported with Form 1099 = 15,649,910
42

SCHEDULE D 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Capital Gains and Losses

 Attach to Form 1040 or Form 1040NR.  See Instructions for Schedule D (Form 1040). 

 Use Schedule D-1 to list additional transactions for lines 1 and 8. 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 12

Name(s) shown on return Your social security number

Part I Short-Term Capital Gains and Losses—Assets Held One Year or Less 

(a) Description of property

(Example: 100 sh. XYZ Co.) 

(b) Date acquired

(Mo., day, yr.) 

(c) Date sold 

(Mo., day, yr.) 

(d) Sales price

(see page D-7 of 

the instructions) 

(e) Cost or other basis 

(see page D-7 of

the instructions) 

(f) Gain or (loss) 

Subtract (e) from (d) 

1 

2 Enter your short-term totals, if any, from Schedule D-1, 

line 2 . . . . . . . . . . . . . . . . . . 2 

3 Total short-term sales price amounts. Add lines 1 and 2 in

column (d) . . . . . . . . . . . . . . . . 3 

4 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 4 

5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from 

Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Short-term capital loss carryover. Enter the amount, if any, from line 10 of your Capital Loss 

Carryover Worksheet on page D-7 of the instructions . . . . . . . . . . . . . 6 ( )

7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column (f) . . . . . 7 

Part II Long-Term Capital Gains and Losses—Assets Held More Than One Year 

(a) Description of property

(Example: 100 sh. XYZ Co.) 

(b) Date acquired

(Mo., day, yr.) 

(c) Date sold 

(Mo., day, yr.) 

(d) Sales price

(see page D-7 of 

the instructions) 

(e) Cost or other basis 

(see page D-7 of

the instructions) 

(f) Gain or (loss) 

Subtract (e) from (d) 

8 

9 Enter your long-term totals, if any, from Schedule D-1, 

line 9 . . . . . . . . . . . . . . . . . . 9 

10 Total long-term sales price amounts. Add lines 8 and 9 in 

column (d) . . . . . . . . . . . . . . . . 10 

11 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or 

(loss) from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . 11 

12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from 

Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Capital gain distributions. See page D-2 of the instructions . . . . . . . . . . . . 13 

14 Long-term capital loss carryover. Enter the amount, if any, from line 15 of your Capital Loss 

Carryover Worksheet on page D-7 of the instructions . . . . . . . . . . . . . 14 ( )

15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column (f). Then go to Part 

III on the back . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 

For Paperwork Reduction Act Notice, see Form 1040 or Form 1040NR instructions. Cat. No. 11338H Schedule D (Form 1040) 2009 

2,865,767,274

3,284,872

19,864,303

231,750,190

-234,449,690

1,160,221,002

-54,131,235

82,951,593

21,130,036

2,050,342

271,148,438

-219,147,700

-25,848,675

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 20,432,994 Total Sales Reported with Form 1099 = 4,025,988,276
43

Schedule D (Form 1040) 2009 Page 2 

Part III Summary

16 Combine lines 7 and 15 and enter the result . . . . . . . . . . . . . . . . . 16

If line 16 is: 

● A gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line 14. Then 

go to line 17 below. 

● A loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22. 

● Zero, skip lines 17 through 21 below and enter -0- on Form 1040, line 13, or Form 1040NR, 

line 14. Then go to line 22. 

17 Are lines 15 and 16 both gains? 

Yes. Go to line 18. 

No. Skip lines 18 through 21, and go to line 22. 

18 Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet on page D-8 of the 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . .  18 

19 Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet on

page D-9 of the instructions . . . . . . . . . . . . . . . . . . . . . .  19 

20 Are lines 18 and 19 both zero or blank? 

Yes. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete 

the Qualified Dividends and Capital Gain Tax Worksheet on page 39 of the Instructions

for Form 1040 (or in the Instructions for Form 1040NR). Do not complete lines 21 and 22 

below. 

No. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete 

the Schedule D Tax Worksheet on page D-10 of the instructions. Do not complete lines 21 

and 22 below. 

21 If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller 

of: 

● The loss on line 16 or 

● ($3,000), or if married filing separately, ($1,500)  . . . . . . . . . . . . . 21 ( )

Note. When figuring which amount is smaller, treat both amounts as positive numbers. 

22 Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b? 

Yes. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete 

the Qualified Dividends and Capital Gain Tax Worksheet on page 39 of the Instructions

for Form 1040 (or in the Instructions for Form 1040NR). 

No. Complete the rest of Form 1040 or Form 1040NR. 

Schedule D (Form 1040) 2009 

444,518

48,911

19,539,842
44

Schedule D (Form 1040) 2009 Page 2 

Part III Summary

16 Combine lines 7 and 15 and enter the result . . . . . . . . . . . . . . . . . 16

If line 16 is: 

● A gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line 14. Then 

go to line 17 below. 

● A loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22. 

● Zero, skip lines 17 through 21 below and enter -0- on Form 1040, line 13, or Form 1040NR, 

line 14. Then go to line 22. 

17 Are lines 15 and 16 both gains? 

Yes. Go to line 18. 

No. Skip lines 18 through 21, and go to line 22. 

18 Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet on page D-8 of the 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . .  18 

19 Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet on

page D-9 of the instructions . . . . . . . . . . . . . . . . . . . . . .  19 

20 Are lines 18 and 19 both zero or blank? 

Yes. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete 

the Qualified Dividends and Capital Gain Tax Worksheet on page 39 of the Instructions

for Form 1040 (or in the Instructions for Form 1040NR). Do not complete lines 21 and 22 

below. 

No. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete 

the Schedule D Tax Worksheet on page D-10 of the instructions. Do not complete lines 21 

and 22 below. 

21 If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller 

of: 

● The loss on line 16 or 

● ($3,000), or if married filing separately, ($1,500)  . . . . . . . . . . . . . 21 ( )

Note. When figuring which amount is smaller, treat both amounts as positive numbers. 

22 Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b? 

Yes. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete 

the Qualified Dividends and Capital Gain Tax Worksheet on page 39 of the Instructions

for Form 1040 (or in the Instructions for Form 1040NR). 

No. Complete the rest of Form 1040 or Form 1040NR. 

Schedule D (Form 1040) 2009 

7,343,071

250,334,911

-453,597,199
45

SCHEDULE E 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Supplemental Income and Loss

(From rental real estate, royalties, partnerships, 

S corporations, estates, trusts, REMICs, etc.)

 Attach to Form 1040, 1040NR, or Form 1041.  See Instructions for Schedule E (Form 1040). 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 13

Name(s) shown on return Your social security number

Part I Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use 

Schedule C or C-EZ (see page E-3). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40. 

1 List the type and address of each rental real estate property: 

A

B

C

2 For each rental real estate property 

listed on line 1, did you or your family 

use it during the tax year for personal 

purposes for more than the greater of: 

● 14 days or 

● 10% of the total days rented at fair 

rental value? 

(See page E-3) 

Yes No 

A

B

C

Income: Properties 

A B C 

Totals 

(Add columns A, B, and C.) 

3 Rents received . . . . . . 3 3 

4 Royalties received . . . . . 4 4 

Expenses: 

5 Advertising . . . . . . . 5 

6 Auto and travel (see page E-4) . 6 

7 Cleaning and maintenance . . 7 

8 Commissions. . . . . . . 8 

9 Insurance . . . . . . . . 9 

10 Legal and other professional fees 10 

11 Management fees . . . . . 11 

12 Mortgage interest paid to banks, 

etc. (see page E-5) . . . . . 12 12 

13 Other interest. . . . . . . 13 

14 Repairs. . . . . . . . . 14 

15 Supplies . . . . . . . . 15 

16 Taxes . . . . . . . . . 16 

17 Utilities . . . . . . . . . 17 

18 Other (list) 

18 

19 Add lines 5 through 18. . . . 19 19 

20 Depreciation expense or depletion 

(see page E-5) . . . . . . 20 20 

21 Total expenses. Add lines 19 and 20 21 

22 Income or (loss) from rental real 

estate or royalty properties. 

Subtract line 21 from line 3 (rents) or 

line 4 (royalties). If the result is a 

(loss), see page E-5 to find out if 

you must file Form 6198. . . . 22 

23 Deductible rental real estate loss. 

Caution. Your rental real estate loss

on line 22 may be limited. See page 

E-5 to find out if you must file Form 

8582. Real estate professionals must 

complete line 43 on page 2 . . . 23 ( ) ( ) ( )

24 Income. Add positive amounts shown on line 22. Do not include any losses . . . . . . . 24 

25 Losses. Add royalty losses from line 22 and rental real estate losses from line 23. Enter total losses here . 25 ( )

26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. 

If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line 

17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 . . . . 26 

For Paperwork Reduction Act Notice, see page E-8 of the instructions. Cat. No. 11344L Schedule E (Form 1040) 2009 

10,274,481

RENT

ROYALTY

9,293,002

1,765,850

5,316,699

9,082,489 990,165

7,680,028 568,732

9,805,976 1,757,613

4,923,265

1,496,027

745,053

6,210,424

5,762,870

nondeductible rental loss

suspended loss carryover

Number of RENTALS = 8,622,551 Total # of rental properties = 14,858,285

Number of ROYALTIES = 1,476,293 Total # of Royalties = 2,229,766

Yes = 182,051

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 17,969,382
46

SCHEDULE E 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Supplemental Income and Loss

(From rental real estate, royalties, partnerships, 

S corporations, estates, trusts, REMICs, etc.)

 Attach to Form 1040, 1040NR, or Form 1041.  See Instructions for Schedule E (Form 1040). 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 13

Name(s) shown on return Your social security number

Part I Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use 

Schedule C or C-EZ (see page E-3). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40. 

1 List the type and address of each rental real estate property: 

A

B

C

2 For each rental real estate property 

listed on line 1, did you or your family 

use it during the tax year for personal 

purposes for more than the greater of: 

● 14 days or 

● 10% of the total days rented at fair 

rental value? 

(See page E-3) 

Yes No 

A

B

C

Income: Properties 

A B C 

Totals 

(Add columns A, B, and C.) 

3 Rents received . . . . . . 3 3 

4 Royalties received . . . . . 4 4 

Expenses: 

5 Advertising . . . . . . . 5 

6 Auto and travel (see page E-4) . 6 

7 Cleaning and maintenance . . 7 

8 Commissions. . . . . . . 8 

9 Insurance . . . . . . . . 9 

10 Legal and other professional fees 10 

11 Management fees . . . . . 11 

12 Mortgage interest paid to banks, 

etc. (see page E-5) . . . . . 12 12 

13 Other interest. . . . . . . 13 

14 Repairs. . . . . . . . . 14 

15 Supplies . . . . . . . . 15 

16 Taxes . . . . . . . . . 16 

17 Utilities . . . . . . . . . 17 

18 Other (list) 

18 

19 Add lines 5 through 18. . . . 19 19 

20 Depreciation expense or depletion 

(see page E-5) . . . . . . 20 20 

21 Total expenses. Add lines 19 and 20 21 

22 Income or (loss) from rental real 

estate or royalty properties. 

Subtract line 21 from line 3 (rents) or 

line 4 (royalties). If the result is a 

(loss), see page E-5 to find out if 

you must file Form 6198. . . . 22 

23 Deductible rental real estate loss. 

Caution. Your rental real estate loss

on line 22 may be limited. See page 

E-5 to find out if you must file Form 

8582. Real estate professionals must 

complete line 43 on page 2 . . . 23 ( ) ( ) ( )

24 Income. Add positive amounts shown on line 22. Do not include any losses . . . . . . . 24 

25 Losses. Add royalty losses from line 22 and rental real estate losses from line 23. Enter total losses here . 25 ( )

26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. 

If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line 

17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 . . . . 26 

For Paperwork Reduction Act Notice, see page E-8 of the instructions. Cat. No. 11344L Schedule E (Form 1040) 2009 

18,356,913

RENT

ROYALTY

267,024,718

21,107,351

75,229,333

212,417,383 3,682,518

66,096,551 1,912,602

-11,489,216 15,512,231

54,133,296

23,035,123

8,701,225

85,501,274

67,144,361

nondeductible rental loss

suspended loss carryover

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 17,969,382
47

Schedule E (Form 1040) 2009 Attachment Sequence No. 13 Page 2 

Name(s) shown on return. Do not enter name and social security number if shown on other side. Your social security number

Caution. The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. 

Part II Income or Loss From Partnerships and S Corporations Note. If you report a loss from an at-risk activity for which 

any amount is not at risk, you must check the box in column (e) on line 28 and attach Form 6198. See page E-1. 

27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year 

unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed

partnership expenses? If you answered “Yes,” see page E-7 before completing this section. 

Yes No

28 (a) Name (b) Enter P for 

partnership; S 

for S corporation 

(c) Check if 

foreign 

partnership 

(d) Employer 

identification 

number 

(e) Check if

any amount is 

not at risk 

A

B

C

D

Passive Income and Loss Nonpassive Income and Loss 

(f) Passive loss allowed

(attach Form 8582 if required) 

(g) Passive income

from Schedule K–1 

(h) Nonpassive loss

from Schedule K–1 

(i) Section 179 expense

deduction from Form 4562 

(j) Nonpassive income

from Schedule K–1 

A

B

C

D

29a Totals 

b Totals 

30 Add columns (g) and (j) of line 29a . . . . . . . . . . . . . . . . . . . . . 30 

31 Add columns (f), (h), and (i) of line 29b . . . . . . . . . . . . . . . . . . . 31 ( )

32 Total partnership and S corporation income or (loss). Combine lines 30 and 31. Enter the 

result here and include in the total on line 41 below . . . . . . . . . . . . . . . 32 

Part III Income or Loss From Estates and Trusts 

33 (a) Name (b) Employer 

identification number 

A

B

Passive Income and Loss Nonpassive Income and Loss 

(c) Passive deduction or loss allowed

(attach Form 8582 if required) 

(d) Passive income

from Schedule K–1 

(e) Deduction or loss

from Schedule K–1 

(f) Other income from

Schedule K–1 

A

B

34a Totals 

b Totals 

35 Add columns (d) and (f) of line 34a . . . . . . . . . . . . . . . . . . . . . 35 

36 Add columns (c) and (e) of line 34b . . . . . . . . . . . . . . . . . . . . 36 ( )

37 Total estate and trust income or (loss). Combine lines 35 and 36. Enter the result here and 

include in the total on line 41 below . . . . . . . . . . . . . . . . . . . . 37 

Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder 

38 (a) Name (b) Employer identification 

number 

(c) Excess inclusion from 

Schedules Q, line 2c

(see page E-8) 

(d) Taxable income (net loss) 

from Schedules Q, line 1b 

(e) Income from

Schedules Q, line 3b 

39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below 39 

Part V Summary 

40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below . . . . . . 40 

41 Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Form 1040, line 17, or Form 1040NR, line 18  41 

42 Reconciliation of farming and fishing income. Enter your gross

farming and fishing income reported on Form 4835, line 7; Schedule 

K-1 (Form 1065), box 14, code B; Schedule K-1 (Form 1120S), box 17, 

code U; and Schedule K-1 (Form 1041), line 14, code F (see page E-8) 42 

43 Reconciliation for real estate professionals. If you were a real estate 

professional (see page E-2), enter the net income or (loss) you reported 

anywhere on Form 1040 or Form 1040NR from all rental real estate activities 

in which you materially participated under the passive activity loss rules . . 43 

Schedule E (Form 1040) 2009 

406,159

9,620,171

5,503,059

4,605,311

389,473

943,693

41,007

757,024

PARTNERSHIPS

S-CORPS

3,201

18,107

1,308,175

Number of PARTNERSHIPS

1,675,861 1,633,994

559,673 1,651,079

57,136

318,888

Number of S-CORPS

PARTNERSHIPS PARTNERSHIPS

S-CORPS S-CORPS

*

2,131,992

3,091,590

PARTNERSHIPS

1,205,841

206,601

S-CORPS

1,329,483

8,769,846

266,836

1,881,259

2,520,094

5,646,981

4,971,565

8,012,581

610,322

93,989

652,035

8,862

362,982

PARTNERSHIPS

S-CORPS

560,375

16,432,633

4,175,709

*Entry for this line is greater than zero, but too small to report
48

Schedule E (Form 1040) 2009 Attachment Sequence No. 13 Page 2 

Name(s) shown on return. Do not enter name and social security number if shown on other side. Your social security number

Caution. The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. 

Part II Income or Loss From Partnerships and S Corporations Note. If you report a loss from an at-risk activity for which 

any amount is not at risk, you must check the box in column (e) on line 28 and attach Form 6198. See page E-1. 

27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year 

unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed

partnership expenses? If you answered “Yes,” see page E-7 before completing this section. 

Yes No

28 (a) Name (b) Enter P for 

partnership; S 

for S corporation 

(c) Check if 

foreign 

partnership 

(d) Employer 

identification 

number 

(e) Check if

any amount is 

not at risk 

A

B

C

D

Passive Income and Loss Nonpassive Income and Loss 

(f) Passive loss allowed

(attach Form 8582 if required) 

(g) Passive income

from Schedule K–1 

(h) Nonpassive loss

from Schedule K–1 

(i) Section 179 expense

deduction from Form 4562 

(j) Nonpassive income

from Schedule K–1 

A

B

C

D

29a Totals 

b Totals 

30 Add columns (g) and (j) of line 29a . . . . . . . . . . . . . . . . . . . . . 30 

31 Add columns (f), (h), and (i) of line 29b . . . . . . . . . . . . . . . . . . . 31 ( )

32 Total partnership and S corporation income or (loss). Combine lines 30 and 31. Enter the 

result here and include in the total on line 41 below . . . . . . . . . . . . . . . 32 

Part III Income or Loss From Estates and Trusts 

33 (a) Name (b) Employer 

identification number 

A

B

Passive Income and Loss Nonpassive Income and Loss 

(c) Passive deduction or loss allowed

(attach Form 8582 if required) 

(d) Passive income

from Schedule K–1 

(e) Deduction or loss

from Schedule K–1 

(f) Other income from

Schedule K–1 

A

B

34a Totals 

b Totals 

35 Add columns (d) and (f) of line 34a . . . . . . . . . . . . . . . . . . . . . 35 

36 Add columns (c) and (e) of line 34b . . . . . . . . . . . . . . . . . . . . 36 ( )

37 Total estate and trust income or (loss). Combine lines 35 and 36. Enter the result here and 

include in the total on line 41 below . . . . . . . . . . . . . . . . . . . . 37 

Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder 

38 (a) Name (b) Employer identification 

number 

(c) Excess inclusion from 

Schedules Q, line 2c

(see page E-8) 

(d) Taxable income (net loss) 

from Schedules Q, line 1b 

(e) Income from

Schedules Q, line 3b 

39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below 39 

Part V Summary 

40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below . . . . . . 40 

41 Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Form 1040, line 17, or Form 1040NR, line 18  41 

42 Reconciliation of farming and fishing income. Enter your gross

farming and fishing income reported on Form 4835, line 7; Schedule 

K-1 (Form 1065), box 14, code B; Schedule K-1 (Form 1120S), box 17, 

code U; and Schedule K-1 (Form 1041), line 14, code F (see page E-8) 42 

43 Reconciliation for real estate professionals. If you were a real estate 

professional (see page E-2), enter the net income or (loss) you reported 

anywhere on Form 1040 or Form 1040NR from all rental real estate activities 

in which you materially participated under the passive activity loss rules . . 43 

Schedule E (Form 1040) 2009 

-7,950,953

4,679,844

16,308,964

3,218,141

81,553,506

PARTNERSHIPS

S-CORPS

4,087

20,988,809

57,864,539 102,333,434

37,037,752 82,699,550

842,471

10,898,671

PARTNERSHIPS PARTNERSHIPS

S-CORPS S-CORPS

94,902,291

185,032,984

PARTNERSHIPS

21,020,244

4,582,521

S-CORPS

25,602,766

209,832,504

271,987,189

576,721,984

231,624,558

345,097,425

21,442,764

4,060,612

17,382,152

48,937

10,544,093

PARTNERSHIPS

S-CORPS

4,067,331

384,952,758

481,819,693

*Entry for this line is greater than zero, but too small to report

*
49

SCHEDULE EIC 

(Form 1040A or 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Earned Income Credit

Qualifying Child Information

Complete and attach to Form 1040A or 1040 

 only if you have a qualifying child. 

1040A 

. . . . . . . . . . 

1040 

EIC 

 OMB No. 1545-0074

2009

Attachment 

Sequence No. 43

Name(s) shown on return Your social security number 

Before you begin: ● See the instructions for Form 1040A, lines 41a and 41b, or Form 1040, lines 64a and 64b, to make

sure that (a) you can take the EIC, and (b) you have a qualifying child. 

● Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card. 

Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s 

social security card is not correct, call the Social Security Administration at 1-800-772-1213.

CAUTION

!

● If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See back of schedule 

for details. 

● It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child. 

Qualifying Child Information Child 1 Child 2 Child 3

1 Child’s name 

If you have more than three qualifying 

children, you only have to list three to get 

the maximum credit. 

First name Last name First name Last name First name Last name 

2 Child’s SSN 

The child must have an SSN as defined on 

page 45 of the Form 1040A instructions or 

page 51 of the Form 1040 instructions 

unless the child was born and died in 

2009. If your child was born and died in 

2009 and did not have an SSN, enter 

“Died” on this line and attach a copy of 

the child’s birth certificate, death 

certificate, or hospital medical records. 

3 Child’s year of birth Year 

If born after 1990 and the child was younger than you 

(or your spouse, if filing jointly), skip lines 4a and 4b; 

go to line 5. 

Year 

If born after 1990 and the child was younger than you 

(or your spouse, if filing jointly), skip lines 4a and 4b; 

go to line 5. 

Year 

If born after 1990 and the child was younger than you 

(or your spouse, if filing jointly), skip lines 4a and 4b; 

go to line 5. 

4 a Was the child under age 24 at the end of 

2009, a student, and younger than you (or 

your spouse, if filing jointly)? Yes.

Go to line 5. 

No.

Continue.

Yes.

Go to line 5. 

No.

Continue.

Yes.

Go to line 5. 

No.

Continue.

b Was the child permanently and totally 

disabled during any part of 2009? Yes.

Continue.

No.

The child is not a

qualifying child. 

Yes.

Continue.

No.

The child is not a

qualifying child. 

Yes.

Continue.

No.

The child is not a

qualifying child. 

5 Child’s relationship to you 

(for example, son, daughter, grandchild,

niece, nephew, foster child, etc.) 

6 Number of months child lived 

with you in the United States 

during 2009 

● If the child lived with you for more than 

half of 2009 but less than 7 months, 

enter “7.” 

● If the child was born or died in 2009 and 

your home was the child’s home for the 

entire time he or she was alive during 

2009, enter “12.” 

months 

Do not enter more than 12 

months.

months 

Do not enter more than 12 

months.

months 

Do not enter more than 12 

months.

For Paperwork Reduction Act Notice, see Form 1040A 

or 1040 instructions. 

Cat. No. 13339M Schedule EIC (Form 1040A or 1040) 2009

10,835,670

20,800,234 10,840,001

20,800,235 10,840,001

504,670 176,873

20,800,235 10,840,001

20,792,903

1,301,719 554,050

42,087

3,134,241

143,224

3,135,245

3,135,253

3,136,249

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 20,800,235
50

SCHEDULE EIC 

(Form 1040A or 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Earned Income Credit

Qualifying Child Information

Complete and attach to Form 1040A or 1040 

 only if you have a qualifying child. 

1040A 

. . . . . . . . . . 

1040 

EIC 

 OMB No. 1545-0074

2009

Attachment 

Sequence No. 43

Name(s) shown on return Your social security number 

Before you begin: ● See the instructions for Form 1040A, lines 41a and 41b, or Form 1040, lines 64a and 64b, to make

sure that (a) you can take the EIC, and (b) you have a qualifying child. 

● Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card. 

Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s 

social security card is not correct, call the Social Security Administration at 1-800-772-1213.

CAUTION

!

● If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See back of schedule 

for details. 

● It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child. 

Qualifying Child Information Child 1 Child 2 Child 3

1 Child’s name 

If you have more than three qualifying 

children, you only have to list three to get 

the maximum credit. 

First name Last name First name Last name First name Last name 

2 Child’s SSN 

The child must have an SSN as defined on 

page 45 of the Form 1040A instructions or 

page 51 of the Form 1040 instructions 

unless the child was born and died in 

2009. If your child was born and died in 

2009 and did not have an SSN, enter 

“Died” on this line and attach a copy of 

the child’s birth certificate, death 

certificate, or hospital medical records. 

3 Child’s year of birth Year 

If born after 1990 and the child was younger than you 

(or your spouse, if filing jointly), skip lines 4a and 4b; 

go to line 5. 

Year 

If born after 1990 and the child was younger than you 

(or your spouse, if filing jointly), skip lines 4a and 4b; 

go to line 5. 

Year 

If born after 1990 and the child was younger than you 

(or your spouse, if filing jointly), skip lines 4a and 4b; 

go to line 5. 

4 a Was the child under age 24 at the end of 

2009, a student, and younger than you (or 

your spouse, if filing jointly)? Yes.

Go to line 5. 

No.

Continue.

Yes.

Go to line 5. 

No.

Continue.

Yes.

Go to line 5. 

No.

Continue.

b Was the child permanently and totally 

disabled during any part of 2009? Yes.

Continue.

No.

The child is not a

qualifying child. 

Yes.

Continue.

No.

The child is not a

qualifying child. 

Yes.

Continue.

No.

The child is not a

qualifying child. 

5 Child’s relationship to you 

(for example, son, daughter, grandchild,

niece, nephew, foster child, etc.) 

6 Number of months child lived 

with you in the United States 

during 2009 

● If the child lived with you for more than 

half of 2009 but less than 7 months, 

enter “7.” 

● If the child was born or died in 2009 and 

your home was the child’s home for the 

entire time he or she was alive during 

2009, enter “12.” 

months 

Do not enter more than 12 

months.

months 

Do not enter more than 12 

months.

months 

Do not enter more than 12 

months.

For Paperwork Reduction Act Notice, see Form 1040A 

or 1040 instructions. 

Cat. No. 13339M Schedule EIC (Form 1040A or 1040) 2009

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 20,800,235
51

SCHEDULE F 

(Form 1040)

Department of the Treasury 

Internal Revenue Service (99)

Profit or Loss From Farming

 Attach to Form 1040, Form 1040NR, Form 1041, Form 1065, or Form 1065-B.

 See Instructions for Schedule F (Form 1040).

OMB No. 1545-0074

2009

Attachment 

Sequence No. 14

Name of proprietor Social security number (SSN)

A Principal product. Describe in one or two words your principal crop or activity for the current tax year. B Enter code from Part IV



C Accounting method: (1) Cash (2) Accrual

D Employer ID number (EIN), if any

E Did you “materially participate” in the operation of this business during 2009? If “No,” see page F-2 for limit on passive losses. Yes No

Part I Farm Income—Cash Method. Complete Parts I and II (Accrual method. Complete Parts II and III, and Part I, line 11.)

Do not include sales of livestock held for draft, breeding, sport, or dairy purposes. Report these sales on Form 4797.

1 Sales of livestock and other items you bought for resale . . . . . . 1

2 Cost or other basis of livestock and other items reported on line 1 . . . 2

3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Sales of livestock, produce, grains, and other products you raised . . . . . . . . . . . . 4

5a Cooperative distributions (Form(s) 1099-PATR) . . 5a 5b Taxable amount 5b

6a Agricultural program payments (see page F-3) . 6a 6b Taxable amount 6b

7 Commodity Credit Corporation (CCC) loans (see page F-3):

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . . 7a

b CCC loans forfeited . . . . . . . . . 7b 7c Taxable amount 7c

8 Crop insurance proceeds and federal crop disaster payments (see page F-3):

a Amount received in 2009 . . . . . . . 8a 8b Taxable amount 8b

c If election to defer to 2010 is attached, check here  8d Amount deferred from 2008 8d

9 Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . 9

10 Other income, including federal and state gasoline or fuel tax credit or refund (see page F-3) . . . . . . 10

11 Gross income. Add amounts in the right column for lines 3 through 10. If you use the accrual method to 

figure your income, enter the amount from Part III, line 51 . . . . . . . . . . . . . .  11

Part II Farm Expenses—Cash and Accrual Method. 

Do not include personal or living expenses such as taxes, insurance, or repairs on your home.

12 Car and truck expenses (see page 

F-5). Also attach Form 4562 . 12

13 Chemicals . . . . . . 13

14 Conservation expenses (see 

page F-5) . . . . . . 14

15 Custom hire (machine work) . 15

16 Depreciation and section 179 

expense deduction not claimed 

elsewhere (see page F-5) . 16

17 Employee benefit programs other 

than on line 25 . . . . . 17

18 Feed . . . . . . . 18

19 Fertilizers and lime . . . 19

20 Freight and trucking . . . 20

21 Gasoline, fuel, and oil . . . 21

22 Insurance (other than health) 22

23 Interest:

a Mortgage (paid to banks, etc.) 23a

b Other . . . . . . . 23b

24 Labor hired (less employment credits) 24

25 Pension and profit-sharing 

plans . . . . . . . . 25

26 Rent or lease (see page F-6):

a Vehicles, machinery, and 

equipment . . . . . . . 26a

b Other (land, animals, etc.) . . 26b

27 Repairs and maintenance . . 27

28 Seeds and plants . . . . . 28

29 Storage and warehousing . . 29

30 Supplies . . . . . . . 30

31 Taxes . . . . . . . . 31

32 Utilities . . . . . . . . 32

33 Veterinary, breeding, and medicine 33

34 Other expenses (specify):

a 34a

b 34b

c 34c

d 34d

e 34e

f 34f

35 Total expenses. Add lines 12 through 34f. If line 34f is negative, see instructions . . . . . . .  35

36 Net farm profit or (loss). Subtract line 35 from line 11. Partnerships, see page F-7.  ● If a profit, enter the profit on both Form 1040, line 18, and Schedule SE, line 1a; 

on Form 1040NR, line 19; or on Form 1041, line 6. 36

● If a loss, you must go to line 37.

37 If you have a loss, you must check the box that describes your investment in this activity (see page F-7).  ● If you checked 37a, enter the loss on both Form 1040, line 18, and Schedule SE, line 1a; on Form 

1040NR, line 19; or on Form 1041, line 6.

37a All investment is at risk.

37b Some investment is not at risk.

● If you checked 37b, you must attach Form 6198. Your loss may be limited. 

For Paperwork Reduction Act Notice, see page F-7 of the instructions. Cat. No. 11346H Schedule F (Form 1040) 2009

At risk = 1,398,061

260,274

**460,102

**660,149

**1,598

163,296

499,230

1,484,924

35,068

1,217,796

402,279

488,881

362,635

= 1,959,966 = 38,222

Mat. Participation 'Yes' =

Nondeductible Loss (+) / Suspended Carryover (-) = 10,275

Total of all unmarked expenses = 1,659,068

309,600

594,059

504,957

38,779

1,076,758

764,561

1,036,112

1,924,214

128,998

**654,405

**154,421

**188,441

1,693,664

4,980

1,354,308

652,374

1,180,799

1,121,475

1,903,017

1,881,303

327,899

**1,209,622

**451,900

**7,239

**1,581

**598,290

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 1,991,872

**Denotes that the line item is the addition of both cash and accrual methods of accounting

1,958,326
52

SCHEDULE F 

(Form 1040)

Department of the Treasury 

Internal Revenue Service (99)

Profit or Loss From Farming

 Attach to Form 1040, Form 1040NR, Form 1041, Form 1065, or Form 1065-B.

 See Instructions for Schedule F (Form 1040).

OMB No. 1545-0074

2009

Attachment 

Sequence No. 14

Name of proprietor Social security number (SSN)

A Principal product. Describe in one or two words your principal crop or activity for the current tax year. B Enter code from Part IV



C Accounting method: (1) Cash (2) Accrual

D Employer ID number (EIN), if any

E Did you “materially participate” in the operation of this business during 2009? If “No,” see page F-2 for limit on passive losses. Yes No

Part I Farm Income—Cash Method. Complete Parts I and II (Accrual method. Complete Parts II and III, and Part I, line 11.)

Do not include sales of livestock held for draft, breeding, sport, or dairy purposes. Report these sales on Form 4797.

1 Sales of livestock and other items you bought for resale . . . . . . 1

2 Cost or other basis of livestock and other items reported on line 1 . . . 2

3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Sales of livestock, produce, grains, and other products you raised . . . . . . . . . . . . 4

5a Cooperative distributions (Form(s) 1099-PATR) . . 5a 5b Taxable amount 5b

6a Agricultural program payments (see page F-3) . 6a 6b Taxable amount 6b

7 Commodity Credit Corporation (CCC) loans (see page F-3):

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . . 7a

b CCC loans forfeited . . . . . . . . . 7b 7c Taxable amount 7c

8 Crop insurance proceeds and federal crop disaster payments (see page F-3):

a Amount received in 2009 . . . . . . . 8a 8b Taxable amount 8b

c If election to defer to 2010 is attached, check here  8d Amount deferred from 2008 8d

9 Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . 9

10 Other income, including federal and state gasoline or fuel tax credit or refund (see page F-3) . . . . . . 10

11 Gross income. Add amounts in the right column for lines 3 through 10. If you use the accrual method to 

figure your income, enter the amount from Part III, line 51 . . . . . . . . . . . . . .  11

Part II Farm Expenses—Cash and Accrual Method. 

Do not include personal or living expenses such as taxes, insurance, or repairs on your home.

12 Car and truck expenses (see page 

F-5). Also attach Form 4562 . 12

13 Chemicals . . . . . . 13

14 Conservation expenses (see 

page F-5) . . . . . . 14

15 Custom hire (machine work) . 15

16 Depreciation and section 179 

expense deduction not claimed 

elsewhere (see page F-5) . 16

17 Employee benefit programs other 

than on line 25 . . . . . 17

18 Feed . . . . . . . 18

19 Fertilizers and lime . . . 19

20 Freight and trucking . . . 20

21 Gasoline, fuel, and oil . . . 21

22 Insurance (other than health) 22

23 Interest:

a Mortgage (paid to banks, etc.) 23a

b Other . . . . . . . 23b

24 Labor hired (less employment credits) 24

25 Pension and profit-sharing 

plans . . . . . . . . 25

26 Rent or lease (see page F-6):

a Vehicles, machinery, and 

equipment . . . . . . . 26a

b Other (land, animals, etc.) . . 26b

27 Repairs and maintenance . . 27

28 Seeds and plants . . . . . 28

29 Storage and warehousing . . 29

30 Supplies . . . . . . . 30

31 Taxes . . . . . . . . 31

32 Utilities . . . . . . . . 32

33 Veterinary, breeding, and medicine 33

34 Other expenses (specify):

a 34a

b 34b

c 34c

d 34d

e 34e

f 34f

35 Total expenses. Add lines 12 through 34f. If line 34f is negative, see instructions . . . . . . .  35

36 Net farm profit or (loss). Subtract line 35 from line 11. Partnerships, see page F-7.  ● If a profit, enter the profit on both Form 1040, line 18, and Schedule SE, line 1a; 

on Form 1040NR, line 19; or on Form 1041, line 6. 36

● If a loss, you must go to line 37.

37 If you have a loss, you must check the box that describes your investment in this activity (see page F-7).  ● If you checked 37a, enter the loss on both Form 1040, line 18, and Schedule SE, line 1a; on Form 

1040NR, line 19; or on Form 1041, line 6.

37a All investment is at risk.

37b Some investment is not at risk.

● If you checked 37b, you must attach Form 6198. Your loss may be limited. 

For Paperwork Reduction Act Notice, see page F-7 of the instructions. Cat. No. 11346H Schedule F (Form 1040) 2009

15,600,009

Total Schedules Filed = 1,991,872

**8,642,827

**5,866,646

**121,012

5,470,785

4,136,639

25,864,289

386,802

6,209,403

4,288,134

4,109,239

5,937,617

Nondeductible Loss (+) / Suspended Carryover (-) = 114,031

Total of all unmarked expenses = 31,020,969

25,417,724

1,858,336

5,856,153

94,768

15,474,657

12,971,840

4,950,721

-14,095,257

**5,804,907

**4,934,862

**4,155,565

131,517,710

15,591

8,748,931

8,184,851

4,277,947

2,976,415

147,363,303

9,817,715

**93,674,084

**5,354,629

**646,187

**117,534

**9,059,288

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

**Denotes that the line item is the addition of both cash and accrual methods of accounting
53

Schedule F (Form 1040) 2009 Page 2

Part III Farm Income—Accrual Method (see page F-7).

Do not include sales of livestock held for draft, breeding, sport, or dairy purposes. Report these sales on Form 4797 and 

do not include this livestock on line 46 below.

38 Sales of livestock, produce, grains, and other products . . . . . . . . . . . . . . . . 38

39a Cooperative distributions (Form(s) 1099-PATR) . . 39a 39b Taxable amount 39b

40a Agricultural program payments . . . . . . 40a 40b Taxable amount 40b

41 Commodity Credit Corporation (CCC) loans:

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . . 41a

b CCC loans forfeited . . . . . . . . . 41b 41c Taxable amount 41c

42 Crop insurance proceeds . . . . . . . . . . . . . . . . . . . . . . . . 42

43 Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . 43

44 Other income, including federal and state gasoline or fuel tax credit or refund . . . . . . . . . 44

45 Add amounts in the right column for lines 38 through 44 . . . . . . . . . . . . . . . 45

46 Inventory of livestock, produce, grains, and other products at beginning of 

the year . . . . . . . . . . . . . . . . . . . . . 46

47 Cost of livestock, produce, grains, and other products purchased during the 

year . . . . . . . . . . . . . . . . . . . . . . 47

48 Add lines 46 and 47 . . . . . . . . . . . . . . . . . 48

49 Inventory of livestock, produce, grains, and other products at end of year . 49

50 Cost of livestock, produce, grains, and other products sold. Subtract line 49 from line 48* . . . . . 50

51 Gross income. Subtract line 50 from line 45. Enter the result here and on Part I, line 11 . . . . .  51

*If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 49 is larger than the amount on line 

48, subtract line 48 from line 49. Enter the result on line 50. Add lines 45 and 50. Enter the total on line 51 and on Part I, line 11.

Part IV Principal Agricultural Activity Codes

File Schedule C (Form 1040) or Schedule C-EZ (Form 

1040) instead of Schedule F if (a) your principal 

source of income is from providing agricultural 

services such as soil preparation, veterinary, farm 

labor, horticultural, or management for a fee or on a contract 

basis, or (b) you are engaged in the business of breeding, 

raising, and caring for dogs, cats, or other pet animals.

These codes for the Principal Agricultural Activity classify 

farms by their primary activity to facilitate the administration of 

the Internal Revenue Code. These six-digit codes are based on 

the North American Industry Classification System (NAICS).

Select the code that best identifies your primary farming 

activity and enter the six digit number on page 1, line B.

Crop Production

111100 Oilseed and grain farming

111210 Vegetable and melon farming

111300 Fruit and tree nut farming

111400 Greenhouse, nursery, and floriculture production

111900 Other crop farming

Animal Production

112111 Beef cattle ranching and farming

112112 Cattle feedlots

112120 Dairy cattle and milk production

112210 Hog and pig farming

112300 Poultry and egg production

112400 Sheep and goat farming

112510 Aquaculture

112900 Other animal production

Forestry and Logging

113000 Forestry and logging (including forest nurseries and 

timber tracts)

Schedule F (Form 1040) 2009

12,054

**460,102

**660,149 **654,405

**1,598

**154,421

**188,441

10,866

**1,209,622

**451,900

**7,239

**1,581

**598,290

**Denotes that the line item is the addition of both cash and accrual methods of accounting
54

Schedule F (Form 1040) 2009 Page 2

Part III Farm Income—Accrual Method (see page F-7).

Do not include sales of livestock held for draft, breeding, sport, or dairy purposes. Report these sales on Form 4797 and 

do not include this livestock on line 46 below.

38 Sales of livestock, produce, grains, and other products . . . . . . . . . . . . . . . . 38

39a Cooperative distributions (Form(s) 1099-PATR) . . 39a 39b Taxable amount 39b

40a Agricultural program payments . . . . . . 40a 40b Taxable amount 40b

41 Commodity Credit Corporation (CCC) loans:

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . . . . 41a

b CCC loans forfeited . . . . . . . . . 41b 41c Taxable amount 41c

42 Crop insurance proceeds . . . . . . . . . . . . . . . . . . . . . . . . 42

43 Custom hire (machine work) income . . . . . . . . . . . . . . . . . . . . . 43

44 Other income, including federal and state gasoline or fuel tax credit or refund . . . . . . . . . 44

45 Add amounts in the right column for lines 38 through 44 . . . . . . . . . . . . . . . 45

46 Inventory of livestock, produce, grains, and other products at beginning of 

the year . . . . . . . . . . . . . . . . . . . . . 46

47 Cost of livestock, produce, grains, and other products purchased during the 

year . . . . . . . . . . . . . . . . . . . . . . 47

48 Add lines 46 and 47 . . . . . . . . . . . . . . . . . 48

49 Inventory of livestock, produce, grains, and other products at end of year . 49

50 Cost of livestock, produce, grains, and other products sold. Subtract line 49 from line 48* . . . . . 50

51 Gross income. Subtract line 50 from line 45. Enter the result here and on Part I, line 11 . . . . .  51

*If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 49 is larger than the amount on line 

48, subtract line 48 from line 49. Enter the result on line 50. Add lines 45 and 50. Enter the total on line 51 and on Part I, line 11.

Part IV Principal Agricultural Activity Codes

File Schedule C (Form 1040) or Schedule C-EZ (Form 

1040) instead of Schedule F if (a) your principal 

source of income is from providing agricultural 

services such as soil preparation, veterinary, farm 

labor, horticultural, or management for a fee or on a contract 

basis, or (b) you are engaged in the business of breeding, 

raising, and caring for dogs, cats, or other pet animals.

These codes for the Principal Agricultural Activity classify 

farms by their primary activity to facilitate the administration of 

the Internal Revenue Code. These six-digit codes are based on 

the North American Industry Classification System (NAICS).

Select the code that best identifies your primary farming 

activity and enter the six digit number on page 1, line B.

Crop Production

111100 Oilseed and grain farming

111210 Vegetable and melon farming

111300 Fruit and tree nut farming

111400 Greenhouse, nursery, and floriculture production

111900 Other crop farming

Animal Production

112111 Beef cattle ranching and farming

112112 Cattle feedlots

112120 Dairy cattle and milk production

112210 Hog and pig farming

112300 Poultry and egg production

112400 Sheep and goat farming

112510 Aquaculture

112900 Other animal production

Forestry and Logging

113000 Forestry and logging (including forest nurseries and 

timber tracts)

Schedule F (Form 1040) 2009

1,636,305

**8,642,827

**5,866,646 **5,804,907

**121,012

**4,934,862

**4,155,565

3,090,135

**93,674,084

**5,354,629

**646,187

**117,534

**9,059,288

**Denotes that the line item is the addition of both cash and accrual methods of accounting
55

SCHEDULE L OMB No. 1545-0074 Standard Deduction for Certain Filers

(Form 1040A or 1040)

 Attach to Form 1040A or 1040. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 57

Name(s) shown on return Your social security number

1

3

2

4

5

6

4

7

10

11

 See instructions on back.

Enter the amount shown below for your filing status.

● Single or married filing separately—$5,700

Can you (or your spouse if filing jointly) be claimed as a dependent

on someone else’s return?

Enter the smaller of line 1 or line 3

Multiply the number on Form 1040, line 39a, or Form 1040A, line 23a, by $1,100 ($1,400 if

single or head of household). If blank, enter -0-

Form 1040 filers only, enter any net disaster loss from Form 4684, line 18 

Enter the smaller of line 7 or line 8

Enter the purchase price (before taxes) of the new motor

vehicle(s) (see instructions)

Is the amount on line 15 more than the amount on line 16?

Subtract line 19 from line 12

Add lines 4, 5, 6, 9, and 20. Enter the total here and on Form 1040, line 40a, or Form 1040A, 

line 24a. Also check the box on Form 1040, line 40b, or Form 1040A, line 24b

17

20

21

For Paperwork Reduction Act Notice, see Form 1040A or 1040 instructions. Cat. No. 49875F Schedule L (Form 1040A or 1040) 2009

16

17

19

20

21

(99)

09

● Married filing jointly or Qualifying widow(er)—$11,400

● Head of household—$8,350

No. Enter the amount from line 1 on line 4, skip line 3, and 

go to line 5.

1

Yes. Go to line 3.

3 Is your earned income more than $650 (see instructions)?

Yes. Add $300 to your earned income. Enter the total

No. Enter $950

19 Multiply line 12 by line 18

18 Divide the amount on line 17 by $10,000. Enter the result as a

decimal (rounded to at least three places). If the result is 1.000 or 

more, enter 1.000 18

No. Skip lines 17 through 19, enter the amount from line 12 

on line 20, and go to line 21.

Yes. Subtract line 16 from line 15

16 Enter $125,000 ($250,000 if married filing jointly)

15 Add lines 13 and 14

14 Form 1040 filers only, enter the total of any—

● Exclusion of income from Puerto Rico

● Amounts from Form 2555, lines 45 and 50; Form 2555-EZ, line 

18; and Form 4563, line 15, and

13 Enter the amount from Form 1040, line 38, or Form 1040A, line 22

Is the amount on line 11 more than $49,500?

No. Enter the amount from line 10.

Yes. Figure the portion of the tax from line 10 that is

attributable to the first $49,500 of the purchase price of each 

new motor vehicle and enter it here (see instructions)

12

Did you (or your spouse if filing jointly) pay any state or local sales or excise taxes in 2009 for the 

purchase of a new motor vehicle after February 16, 2009 (see instructions)?

No. Skip lines 10 through 19, enter -0- on line 20, and go to line 21.

Yes. If Form 1040, line 38, or Form 1040A, line 22, is less than $135,000

($260,000 if married filing jointly), enter the amount of these taxes paid.

Otherwise, skip lines 10 through 19, enter -0- on line 20, and go to line 21

9

Enter $500 ($1,000 if married filing jointly) 

Enter the state and local real estate taxes you paid. Do not

include foreign real estate taxes (see instructions) 

8

7





15

14

13

12

5

6

CAUTION

File this form only if you are increasing your standard deduction by certain state or local real estate taxes, new motor vehicle taxes, 

or a net disaster loss. It may be better for you to itemize your deductions instead. See the Instructions for Schedule A (Form 1040).

8

9

10

11

.

2,151,527

20,408,786

20,408,786

7,074,334

11,973

2,151,529

2,840

19,364,641

2,151,529

2,141,314

2,151,529

2,149,502

3,272

2,840

2,840

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 20,408,786
56

SCHEDULE L OMB No. 1545-0074 Standard Deduction for Certain Filers

(Form 1040A or 1040)

 Attach to Form 1040A or 1040. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 57

Name(s) shown on return Your social security number

1

3

2

4

5

6

4

7

10

11

 See instructions on back.

Enter the amount shown below for your filing status.

● Single or married filing separately—$5,700

Can you (or your spouse if filing jointly) be claimed as a dependent

on someone else’s return?

Enter the smaller of line 1 or line 3

Multiply the number on Form 1040, line 39a, or Form 1040A, line 23a, by $1,100 ($1,400 if

single or head of household). If blank, enter -0-

Form 1040 filers only, enter any net disaster loss from Form 4684, line 18 

Enter the smaller of line 7 or line 8

Enter the purchase price (before taxes) of the new motor

vehicle(s) (see instructions)

Is the amount on line 15 more than the amount on line 16?

Subtract line 19 from line 12

Add lines 4, 5, 6, 9, and 20. Enter the total here and on Form 1040, line 40a, or Form 1040A, 

line 24a. Also check the box on Form 1040, line 40b, or Form 1040A, line 24b

17

20

21

For Paperwork Reduction Act Notice, see Form 1040A or 1040 instructions. Cat. No. 49875F Schedule L (Form 1040A or 1040) 2009

16

17

19

20

21

(99)

09

● Married filing jointly or Qualifying widow(er)—$11,400

● Head of household—$8,350

No. Enter the amount from line 1 on line 4, skip line 3, and 

go to line 5.

1

Yes. Go to line 3.

3 Is your earned income more than $650 (see instructions)?

Yes. Add $300 to your earned income. Enter the total

No. Enter $950

19 Multiply line 12 by line 18

18 Divide the amount on line 17 by $10,000. Enter the result as a

decimal (rounded to at least three places). If the result is 1.000 or 

more, enter 1.000 18

No. Skip lines 17 through 19, enter the amount from line 12 

on line 20, and go to line 21.

Yes. Subtract line 16 from line 15

16 Enter $125,000 ($250,000 if married filing jointly)

15 Add lines 13 and 14

14 Form 1040 filers only, enter the total of any—

● Exclusion of income from Puerto Rico

● Amounts from Form 2555, lines 45 and 50; Form 2555-EZ, line 

18; and Form 4563, line 15, and

13 Enter the amount from Form 1040, line 38, or Form 1040A, line 22

Is the amount on line 11 more than $49,500?

No. Enter the amount from line 10.

Yes. Figure the portion of the tax from line 10 that is

attributable to the first $49,500 of the purchase price of each 

new motor vehicle and enter it here (see instructions)

12

Did you (or your spouse if filing jointly) pay any state or local sales or excise taxes in 2009 for the 

purchase of a new motor vehicle after February 16, 2009 (see instructions)?

No. Skip lines 10 through 19, enter -0- on line 20, and go to line 21.

Yes. If Form 1040, line 38, or Form 1040A, line 22, is less than $135,000

($260,000 if married filing jointly), enter the amount of these taxes paid.

Otherwise, skip lines 10 through 19, enter -0- on line 20, and go to line 21

9

Enter $500 ($1,000 if married filing jointly) 

Enter the state and local real estate taxes you paid. Do not

include foreign real estate taxes (see instructions) 

8

7





15

14

13

12

5

6

CAUTION

File this form only if you are increasing your standard deduction by certain state or local real estate taxes, new motor vehicle taxes, 

or a net disaster loss. It may be better for you to itemize your deductions instead. See the Instructions for Schedule A (Form 1040).

8

9

10

11

.

2,958,477

226,730,879

197,239,690

12,257,384

131,105

418,726,080

19,718

14,144,223

2,968,755

49,298,517

2,962,429

113,671,859

149,336

1,966

3,952

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 20,408,786
57

SCHEDULE M OMB No. 1545-0074

(Form 1040A or 1040) Making Work Pay and Government

Retiree Credits

Department of the Treasury

Internal Revenue Service  Attach to Form 1040A, 1040, or 1040NR. Attachment

Sequence No. 166

Name(s) shown on return Your social security number

2

3

Multiply line 1a by 6.2% (.062)

3 Enter $400 ($800 if married filing jointly) 

4 4

5

6

8

9 9

10

11

12

13

14

For Paperwork Reduction Act Notice, see Form 1040A, 1040, or Schedule M (Form 1040A or 1040) 2009

1040NR instructions.

Nontaxable combat pay included on 

line 1a (see instructions)

Cat. No. 52903Q

7

(99)  See separate instructions.

09

b

1b

2

Enter the smaller of line 2 or line 3 (unless you checked “Yes” on line 1a) 

Enter the amount from Form 1040, line 38*, or Form 1040A, line 22 

Enter $75,000 ($150,000 if married filing jointly) 

Is the amount on line 5 more than the amount on line 6?

No. Skip line 8. Enter the amount from line 4 on line 9 below.

Yes. Subtract line 6 from line 5 

Multiply line 7 by 2% (.02) 

Subtract line 8 from line 4. If zero or less, enter -0- 

Did you (or your spouse, if filing jointly) receive an economic recovery payment in 2009? You

may have received this payment if you received social security benefits, supplemental security

income, railroad retirement benefits, or veterans disability compensation or pension benefits (see 

instructions).

No. Enter -0- on line 10 and go to line 11.

Yes. Enter the total of the payments received by you (and your spouse, if filing

jointly). Do not enter more than $250 ($500 if married filing jointly)

Did you (or your spouse, if filing jointly) receive a pension or annuity in 2009 for services performed 

as an employee of the U.S. Government or any U.S. state or local government from work not

covered by social security? Do not include any pension or annuity reported on Form W-2.

No. Enter -0- on line 11 and go to line 12.

Yes.

Add lines 10 and 11 

Subtract line 12 from line 9. If zero or less, enter -0- 

Making work pay and government retiree credits. Add lines 11 and 13. Enter the result here 

and on Form 1040, line 63; Form 1040A, line 40; or Form 1040NR, line 60 

12

5

6

7

8

10

11

13

14

1a

Important: See the instructions if you can be claimed as someone else’s dependent or are filing Form 1040NR.

Check the “No” box below and see the instructions if (a) you have a net loss from a business, (b) you received

a taxable scholarship or fellowship grant not reported on a Form W-2, (c) your wages include pay for work

performed while an inmate in a penal institution, (d) you received a pension or annuity from a nonqualified

deferred compensation plan or a nongovernmental section 457 plan, or (e) you are filing Form 2555 or 2555-EZ.

1a

Yes. Skip lines 1a through 3. Enter $400 ($800 if married filing jointly) on line 4 and go to line 5.

No. Enter your earned income (see instructions)

*If you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico, see instructions.

● If you checked “No” on line 10, enter $250 ($500 if married filing jointly

and the answer on line 11 is “Yes” for both spouses)

● If you checked “Yes” on line 10, enter -0- (exception: enter $250 if filing 

jointly and the spouse who received the pension or annuity did not receive 

an economic recovery payment described on line 10) 



Do you (and your spouse if filing jointly) have 2009 wages of more than $6,451 ($12,903 if married filing jointly)?

17,593,766

184,727

17,592,467

18,303,766

89,968,867

90,661,226

90,678,381

4,539,421

4,534,656

89,832,698

9,214,987

921,594

10,018,448

89,583,194

89,983,378

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 90,683,381
58

SCHEDULE M OMB No. 1545-0074

(Form 1040A or 1040) Making Work Pay and Government

Retiree Credits

Department of the Treasury

Internal Revenue Service  Attach to Form 1040A, 1040, or 1040NR. Attachment

Sequence No. 166

Name(s) shown on return Your social security number

2

3

Multiply line 1a by 6.2% (.062)

3 Enter $400 ($800 if married filing jointly) 

4 4

5

6

8

9 9

10

11

12

13

14

For Paperwork Reduction Act Notice, see Form 1040A, 1040, or Schedule M (Form 1040A or 1040) 2009

1040NR instructions.

Nontaxable combat pay included on 

line 1a (see instructions)

Cat. No. 52903Q

7

(99)  See separate instructions.

09

b

1b

2

Enter the smaller of line 2 or line 3 (unless you checked “Yes” on line 1a) 

Enter the amount from Form 1040, line 38*, or Form 1040A, line 22 

Enter $75,000 ($150,000 if married filing jointly) 

Is the amount on line 5 more than the amount on line 6?

No. Skip line 8. Enter the amount from line 4 on line 9 below.

Yes. Subtract line 6 from line 5 

Multiply line 7 by 2% (.02) 

Subtract line 8 from line 4. If zero or less, enter -0- 

Did you (or your spouse, if filing jointly) receive an economic recovery payment in 2009? You

may have received this payment if you received social security benefits, supplemental security

income, railroad retirement benefits, or veterans disability compensation or pension benefits (see 

instructions).

No. Enter -0- on line 10 and go to line 11.

Yes. Enter the total of the payments received by you (and your spouse, if filing

jointly). Do not enter more than $250 ($500 if married filing jointly)

Did you (or your spouse, if filing jointly) receive a pension or annuity in 2009 for services performed 

as an employee of the U.S. Government or any U.S. state or local government from work not

covered by social security? Do not include any pension or annuity reported on Form W-2.

No. Enter -0- on line 11 and go to line 12.

Yes.

Add lines 10 and 11 

Subtract line 12 from line 9. If zero or less, enter -0- 

Making work pay and government retiree credits. Add lines 11 and 13. Enter the result here 

and on Form 1040, line 63; Form 1040A, line 40; or Form 1040NR, line 60 

12

5

6

7

8

10

11

13

14

1a

Important: See the instructions if you can be claimed as someone else’s dependent or are filing Form 1040NR.

Check the “No” box below and see the instructions if (a) you have a net loss from a business, (b) you received

a taxable scholarship or fellowship grant not reported on a Form W-2, (c) your wages include pay for work

performed while an inmate in a penal institution, (d) you received a pension or annuity from a nonqualified

deferred compensation plan or a nongovernmental section 457 plan, or (e) you are filing Form 2555 or 2555-EZ.

1a

Yes. Skip lines 1a through 3. Enter $400 ($800 if married filing jointly) on line 4 and go to line 5.

No. Enter your earned income (see instructions)

*If you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico, see instructions.

● If you checked “No” on line 10, enter $250 ($500 if married filing jointly

and the answer on line 11 is “Yes” for both spouses)

● If you checked “Yes” on line 10, enter -0- (exception: enter $250 if filing 

jointly and the spouse who received the pension or annuity did not receive 

an economic recovery payment described on line 10) 



Do you (and your spouse if filing jointly) have 2009 wages of more than $6,451 ($12,903 if married filing jointly)?

445,388,584

3,445,888

27,614,031

10,512,799

50,140,788

4,411,027,160

9,793,818,362

90,659,358

1,813,237

48,918,874

2,793,080

258,179

3,051,259

46,155,643

46,413,822

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 90,683,381
59

Schedule R 

(Form 1040A 

or 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Credit for the Elderly or the Disabled

 Complete and attach to Form 1040A or 1040.

1040A 

. . . . . . . . . . 

1040 

R

 OMB No. 1545-0074

2009

Attachment 

Sequence No. 16

Name(s) shown on Form 1040A or 1040 Your social security number

You may be able to take this credit and reduce your tax if by the end of 2009:

● You were age 65 or older or ● You were under age 65, you retired on permanent and total disability, and 

you received taxable disability income.

But you must also meet other tests. See page R-1.

In most cases, the IRS can figure the credit for you. See page R-1.

Part I Check the Box for Your Filing Status and Age

If your filing status is: And by the end of 2009: Check only one box:

Single, 

Head of household, or 

Qualifying widow(er)

1 You were 65 or older . . . . . . . . . . . . . . . . . . . . 1

2 You were under 65 and you retired on permanent and total disability . . 2

Married filing 

jointly

3 Both spouses were 65 or older . . . . . . . . . . . . . . . . . 3

4 Both spouses were under 65, but only one spouse retired on permanent and 

total disability . . . . . . . . . . . . . . . . . . . . . . . 4

5 Both spouses were under 65, and both retired on permanent and total 

disability . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 One spouse was 65 or older, and the other spouse was under 65 and retired 

on permanent and total disability . . . . . . . . . . . . . . . . 6

7 One spouse was 65 or older, and the other spouse was under 65 and not 

retired on permanent and total disability . . . . . . . . . . . . . 7

Married filing 

separately

8 You were 65 or older and you lived apart from your spouse for all of 2009 . 8

9 You were under 65, you retired on permanent and total disability, and you 

lived apart from your spouse for all of 2009 . . . . . . . . . . . . 9

Did you check 

box 1, 3, 7, or 

8?

Yes  Skip Part II and complete Part III on the back.

No  Complete Parts II and III.

Part II Statement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.)

If: 1 You filed a physician’s statement for this disability for 1983 or an earlier year, or you filed or got a 

statement for tax years after 1983 and your physician signed line B on the statement, and

2 Due to your continued disabled condition, you were unable to engage in any substantial gainful activity 

in 2009, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

● If you checked this box, you do not have to get another statement for 2009.

● If you did not check this box, have your physician complete the statement on page R-4. You must keep 

the statement for your records.

For Paperwork Reduction Act Notice, see Form 1040A or 1040 instructions. Cat. No. 11359K Schedule R (Form 1040A or 1040) 2009

Total Schedules Filed = 88,145

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Filing Status and Age Indicator Boxes Checked = 129,773
60

Schedule R 

(Form 1040A 

or 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Credit for the Elderly or the Disabled

 Complete and attach to Form 1040A or 1040.

1040A 

. . . . . . . . . . 

1040 

R

 OMB No. 1545-0074

2009

Attachment 

Sequence No. 16

Name(s) shown on Form 1040A or 1040 Your social security number

You may be able to take this credit and reduce your tax if by the end of 2009:

● You were age 65 or older or ● You were under age 65, you retired on permanent and total disability, and 

you received taxable disability income.

But you must also meet other tests. See page R-1.

In most cases, the IRS can figure the credit for you. See page R-1.

Part I Check the Box for Your Filing Status and Age

If your filing status is: And by the end of 2009: Check only one box:

Single, 

Head of household, or 

Qualifying widow(er)

1 You were 65 or older . . . . . . . . . . . . . . . . . . . . 1

2 You were under 65 and you retired on permanent and total disability . . 2

Married filing 

jointly

3 Both spouses were 65 or older . . . . . . . . . . . . . . . . . 3

4 Both spouses were under 65, but only one spouse retired on permanent and 

total disability . . . . . . . . . . . . . . . . . . . . . . . 4

5 Both spouses were under 65, and both retired on permanent and total 

disability . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 One spouse was 65 or older, and the other spouse was under 65 and retired 

on permanent and total disability . . . . . . . . . . . . . . . . 6

7 One spouse was 65 or older, and the other spouse was under 65 and not 

retired on permanent and total disability . . . . . . . . . . . . . 7

Married filing 

separately

8 You were 65 or older and you lived apart from your spouse for all of 2009 . 8

9 You were under 65, you retired on permanent and total disability, and you 

lived apart from your spouse for all of 2009 . . . . . . . . . . . . 9

Did you check 

box 1, 3, 7, or 

8?

Yes  Skip Part II and complete Part III on the back.

No  Complete Parts II and III.

Part II Statement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.)

If: 1 You filed a physician’s statement for this disability for 1983 or an earlier year, or you filed or got a 

statement for tax years after 1983 and your physician signed line B on the statement, and

2 Due to your continued disabled condition, you were unable to engage in any substantial gainful activity 

in 2009, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

● If you checked this box, you do not have to get another statement for 2009.

● If you did not check this box, have your physician complete the statement on page R-4. You must keep 

the statement for your records.

For Paperwork Reduction Act Notice, see Form 1040A or 1040 instructions. Cat. No. 11359K Schedule R (Form 1040A or 1040) 2009

Total Schedules Filed = 88,145

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
61

Schedule R (Form 1040A or 1040) 2009 Page 2 

Part III Figure Your Credit

10 If you checked (in Part I):

Box 1, 2, 4, or 7 . . . . . . . . . . . .

Enter:

$5,000

Box 3, 5, or 6 . . . . . . . . . . . . . $7,500

Box 8 or 9 . . . . . . . . . . . . . . $3,750  . . . . . . . . . . 10

Did you check 

box 2, 4, 5, 6, 

or 9 in Part I?

Yes  You must complete line 11.

No  Enter the amount from line 10 

on line 12 and go to line 13.

11 If you checked (in Part I):

● Box 6, add $5,000 to the taxable disability income of the 

 spouse who was under age 65. Enter the total.

● Box 2, 4, or 9, enter your taxable disability income.

● Box 5, add your taxable disability income to your spouse’s 

 taxable disability income. Enter the total.

 . . . . . . . 11

For more details on what to include on line 11, see page R-2.

12 If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the 

amount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 Enter the following pensions, annuities, or disability income that 

you (and your spouse if filing jointly) received in 2009.

a Nontaxable part of social security benefits and nontaxable part 

of railroad retirement benefits treated as social security (see 

page R-3) . . . . . . . . . . . . . . . . . . . . 13a

b Nontaxable veterans’ pensions and any other pension, annuity, 

or disability benefit that is excluded from income under any 

other provision of law (see page R-3) . . . . . . . . . . 13b

c Add lines 13a and 13b. (Even though these income items are 

not taxable, they must be included here to figure your credit.) If 

you did not receive any of the types of nontaxable income listed 

on line 13a or 13b, enter -0- on line 13c . . . . . . . . . 13c

14 Enter the amount from Form 1040A, line 

22, or Form 1040, line 38 . . . . . 14

15 If you checked (in Part I): Enter:

Box 1 or 2 . . . . . . $7,500

Box 3, 4, 5, 6, or 7 . . . $10,000

Box 8 or 9 . . . . . . $5,000  15

16 Subtract line 15 from line 14. If zero or 

less, enter -0- . . . . . . . . . 16

17 Enter one-half of line 16 . . . . . . . . . . . . . . . 17

18 Add lines 13c and 17 . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Subtract line 18 from line 12. If zero or less, stop; you cannot take the credit. Otherwise, 

go to line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Multiply line 19 by 15% (.15). . . . . . . . . . . . . . . . . . . . . . . 20

21 Enter the amount from Form 1040A, line 28, or Form 1040, 

line 46 . . . . . . . . . . . . . . . . . . . . . 21

22 Enter the total of any amounts from Form 1040A, line 29, or 

Form 1040, lines 47 and 48 . . . . . . . . . . . . . . 22

23 Subtract line 22 from line 21. If zero or less, stop; you cannot take the credit . . . . 23

24 Credit for the elderly or the disabled. Enter the smaller of line 20 or line 23. Also enter 

this amount on Form 1040A, line 30, or include on Form 1040, line 53 (check box c and 

enter "Sch R" on the line next to that box) . . . . . . . . . . . . . . . . . 24

Schedule R (Form 1040A or 1040) 2009

*

78,711

88,145

19,007

19,006

63,526

78,711

83,387

71,801

*Entry for this line is greater than zero, but too small to report

*
62

Schedule R (Form 1040A or 1040) 2009 Page 2 

Part III Figure Your Credit

10 If you checked (in Part I):

Box 1, 2, 4, or 7 . . . . . . . . . . . .

Enter:

$5,000

Box 3, 5, or 6 . . . . . . . . . . . . . $7,500

Box 8 or 9 . . . . . . . . . . . . . . $3,750  . . . . . . . . . . 10

Did you check 

box 2, 4, 5, 6, 

or 9 in Part I?

Yes  You must complete line 11.

No  Enter the amount from line 10 

on line 12 and go to line 13.

11 If you checked (in Part I):

● Box 6, add $5,000 to the taxable disability income of the 

 spouse who was under age 65. Enter the total.

● Box 2, 4, or 9, enter your taxable disability income.

● Box 5, add your taxable disability income to your spouse’s 

 taxable disability income. Enter the total.

 . . . . . . . 11

For more details on what to include on line 11, see page R-2.

12 If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the 

amount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 Enter the following pensions, annuities, or disability income that 

you (and your spouse if filing jointly) received in 2009.

a Nontaxable part of social security benefits and nontaxable part 

of railroad retirement benefits treated as social security (see 

page R-3) . . . . . . . . . . . . . . . . . . . . 13a

b Nontaxable veterans’ pensions and any other pension, annuity, 

or disability benefit that is excluded from income under any 

other provision of law (see page R-3) . . . . . . . . . . 13b

c Add lines 13a and 13b. (Even though these income items are 

not taxable, they must be included here to figure your credit.) If 

you did not receive any of the types of nontaxable income listed 

on line 13a or 13b, enter -0- on line 13c . . . . . . . . . 13c

14 Enter the amount from Form 1040A, line 

22, or Form 1040, line 38 . . . . . 14

15 If you checked (in Part I): Enter:

Box 1 or 2 . . . . . . $7,500

Box 3, 4, 5, 6, or 7 . . . $10,000

Box 8 or 9 . . . . . . $5,000  15

16 Subtract line 15 from line 14. If zero or 

less, enter -0- . . . . . . . . . 16

17 Enter one-half of line 16 . . . . . . . . . . . . . . . 17

18 Add lines 13c and 17 . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Subtract line 18 from line 12. If zero or less, stop; you cannot take the credit. Otherwise, 

go to line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Multiply line 19 by 15% (.15). . . . . . . . . . . . . . . . . . . . . . . 20

21 Enter the amount from Form 1040A, line 28, or Form 1040, 

line 46 . . . . . . . . . . . . . . . . . . . . . 21

22 Enter the total of any amounts from Form 1040A, line 29, or 

Form 1040, lines 47 and 48 . . . . . . . . . . . . . . 22

23 Subtract line 22 from line 21. If zero or less, stop; you cannot take the credit . . . . 23

24 Credit for the elderly or the disabled. Enter the smaller of line 20 or line 23. Also enter 

this amount on Form 1040A, line 30, or include on Form 1040, line 53 (check box c and 

enter "Sch R" on the line next to that box) . . . . . . . . . . . . . . . . . 24

Schedule R (Form 1040A or 1040) 2009

881,288

457,866

209,668

195,164

8,235

440,661

650,329

123,078

*

*Entry for this line is greater than zero, but too small to report

*
63

SCHEDULE SE 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Self-Employment Tax

 Attach to Form 1040.  See Instructions for Schedule SE (Form 1040). 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 17

Name of person with self-employment income (as shown on Form 1040) Social security number of person 

with self-employment income 

Who Must File Schedule SE 

You must file Schedule SE if: 

● You had net earnings from self-employment from other than church employee income (line 4 of Short Schedule SE or line 4c of 

Long Schedule SE) of $400 or more, or 

● You had church employee income of $108.28 or more. Income from services you performed as a minister or a member of a 

religious order is not church employee income (see page SE-1). 

Note. Even if you had a loss or a small amount of income from self-employment, it may be to your benefit to file Schedule SE and use 

either “optional method” in Part II of Long Schedule SE (see page SE-4). 

Exception. If your only self-employment income was from earnings as a minister, member of a religious order, or Christian Science 

practitioner and you filed Form 4361 and received IRS approval not to be taxed on those earnings, do not file Schedule SE. Instead, 

write “Exempt—Form 4361” on Form 1040, line 56. 

May I Use Short Schedule SE or Must I Use Long Schedule SE?

Note. Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE, above. 

Did you receive wages or tips in 2009? 

No



Are you a minister, member of a religious order, or Christian 

Science practitioner who received IRS approval not to be taxed 

on earnings from these sources, but you owe self-employment 

tax on other earnings? 

Yes



No



Are you using one of the optional methods to figure your net 

earnings (see page SE-4)? 

Yes



No



Did you receive church employee income reported on Form 

W-2 of $108.28 or more? 

Yes



No



You may use Short Schedule SE below 

Yes



Was the total of your wages and tips subject to social security 

or railroad retirement (tier 1) tax plus your net earnings from 

self-employment more than $106,800?

Yes



No



Did you receive tips subject to social security or Medicare tax 

that you did not report to your employer? 

Yes



No



Did you report any wages on Form 8919, Uncollected Social 

Security and Medicare Tax on Wages?

Yes



 You must use Long Schedule SE on page 2 



No 



Section A—Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE. 

1a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 

1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see page SE-1 for types of income to report on this

line. See page SE-3 for other income to report . . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . 3 

4 Net earnings from self-employment. Multiply line 3 by 92.35% (.9235). If less than $400, do 

not file this schedule; you do not owe self-employment tax . . . . . . . . . . .  4 

5 Self-employment tax. If the amount on line 4 is: 

● $106,800 or less, multiply line 4 by 15.3% (.153). Enter the result here and on Form 1040, line 56. 

● More than $106,800, multiply line 4 by 2.9% (.029). Then, add $13,243.20 to the result. 

Enter the total here and on Form 1040, line 56. . . . . . . . . . . . . . . . 5 

6 Deduction for one-half of self-employment tax. Multiply line 5 

by 50% (.50). Enter the result here and on Form 1040, line 27 6 

For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2009 

17,436,420

632,877

17,049,398

17,433,637

Total Schedules Filed = 18,539,898

9,883

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
64

SCHEDULE SE 

(Form 1040) 

Department of the Treasury 

Internal Revenue Service (99) 

Self-Employment Tax

 Attach to Form 1040.  See Instructions for Schedule SE (Form 1040). 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 17

Name of person with self-employment income (as shown on Form 1040) Social security number of person 

with self-employment income 

Who Must File Schedule SE 

You must file Schedule SE if: 

● You had net earnings from self-employment from other than church employee income (line 4 of Short Schedule SE or line 4c of 

Long Schedule SE) of $400 or more, or 

● You had church employee income of $108.28 or more. Income from services you performed as a minister or a member of a 

religious order is not church employee income (see page SE-1). 

Note. Even if you had a loss or a small amount of income from self-employment, it may be to your benefit to file Schedule SE and use 

either “optional method” in Part II of Long Schedule SE (see page SE-4). 

Exception. If your only self-employment income was from earnings as a minister, member of a religious order, or Christian Science 

practitioner and you filed Form 4361 and received IRS approval not to be taxed on those earnings, do not file Schedule SE. Instead, 

write “Exempt—Form 4361” on Form 1040, line 56. 

May I Use Short Schedule SE or Must I Use Long Schedule SE?

Note. Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE, above. 

Did you receive wages or tips in 2009? 

No



Are you a minister, member of a religious order, or Christian 

Science practitioner who received IRS approval not to be taxed 

on earnings from these sources, but you owe self-employment 

tax on other earnings? 

Yes



No



Are you using one of the optional methods to figure your net 

earnings (see page SE-4)? 

Yes



No



Did you receive church employee income reported on Form 

W-2 of $108.28 or more? 

Yes



No



You may use Short Schedule SE below 

Yes



Was the total of your wages and tips subject to social security 

or railroad retirement (tier 1) tax plus your net earnings from 

self-employment more than $106,800?

Yes



No



Did you receive tips subject to social security or Medicare tax 

that you did not report to your employer? 

Yes



No



Did you report any wages on Form 8919, Uncollected Social 

Security and Medicare Tax on Wages?

Yes



 You must use Long Schedule SE on page 2 



No 



Section A—Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE. 

1a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 

1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see page SE-1 for types of income to report on this

line. See page SE-3 for other income to report . . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . 3 

4 Net earnings from self-employment. Multiply line 3 by 92.35% (.9235). If less than $400, do 

not file this schedule; you do not owe self-employment tax . . . . . . . . . . .  4 

5 Self-employment tax. If the amount on line 4 is: 

● $106,800 or less, multiply line 4 by 15.3% (.153). Enter the result here and on Form 1040, line 56. 

● More than $106,800, multiply line 4 by 2.9% (.029). Then, add $13,243.20 to the result. 

Enter the total here and on Form 1040, line 56. . . . . . . . . . . . . . . . 5 

6 Deduction for one-half of self-employment tax. Multiply line 5 

by 50% (.50). Enter the result here and on Form 1040, line 27 6 

For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2009 

47,659,080

11,972,703

467,370,699

442,580,888

40,474

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 18,539,898
65

Schedule SE (Form 1040) 2009 Attachment Sequence No. 17 Page 2 

Name of person with self-employment income (as shown on Form 1040) Social security number of person 

with self-employment income 

Section B—Long Schedule SE 

Part I Self-Employment Tax 

Note. If your only income subject to self-employment tax is church employee income, skip lines 1 through 4b. Enter -0- on line 4c 

and go to line 5a. Income from services you performed as a minister or a member of a religious order is not church employee 

income. See page SE-1. 

A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you 

had $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . 

1a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 1065), 

box 14, code A. Note. Skip lines 1a and 1b if you use the farm optional method (see page SE-4) 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see page SE-1 for types of income to report on this

line. See page SE-3 for other income to report. Note. Skip this line if you use the nonfarm

optional method (see page SE-4) . . . . . . . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . 3 

4 a If line 3 is more than zero, multiply line 3 by 92.35% (.9235). Otherwise, enter amount from line 3 4a 

b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . 4b 

c Combine lines 4a and 4b. If less than $400, stop; you do not owe self-employment tax. 

Exception. If less than $400 and you had church employee income, enter -0- and continue  4c 

5 a Enter your church employee income from Form W-2. See page 

SE-1 for definition of church employee income. . . . . . 5a 

b Multiply line 5a by 92.35% (.9235). If less than $100, enter -0- . . . . . . . . . . 5b 

6 Net earnings from self-employment. Add lines 4c and 5b . . . . . . . . . . . 6 

7 Maximum amount of combined wages and self-employment earnings subject to social security 

tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2009 . . . . . . 7 106,800 00

8 a Total social security wages and tips (total of boxes 3 and 7 on 

Form(s) W-2) and railroad retirement (tier 1) compensation. 

If $106,800 or more, skip lines 8b through 10, and go to line 11 8a 

b Unreported tips subject to social security tax (from Form 4137, line 10) 8b 

c Wages subject to social security tax (from Form 8919, line 10) 8c 

d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . 8d 

9 Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 .  9 

10 Multiply the smaller of line 6 or line 9 by 12.4% (.124) . . . . . . . . . . . . . 10 

11 Multiply line 6 by 2.9% (.029) . . . . . . . . . . . . . . . . . . . . . 11 

12 Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 56. . . . 12 

13 Deduction for one-half of self-employment tax. Multiply line 12 

by 50% (.50). Enter the result here and on Form 1040, line 27 . 13 

Part II Optional Methods To Figure Net Earnings (see page SE-4) 

Farm Optional Method. You may use this method only if (a) your gross farm income1 was not more 

than $6,540, or (b) your net farm profits2 were less than $4,721. 

14 Maximum income for optional methods 14 4,360 00 

15 Enter the smaller of: two-thirds (

2/3) of gross farm income1 (not less than zero) or $4,360. Also 

include this amount on line 4b above . . . . . . . . . . . . . . . . . . . 15 

Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less 

than $4,721 and also less than 72.189% of your gross nonfarm income,4 and (b) you had net earnings 

from self-employment of at least $400 in 2 of the prior 3 years. Caution. You may use this method no 

more than five times.

16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . 16 

17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income4

 (not less than zero) or the 

amount on line 16. Also include this amount on line 4b above . . . . . . . . . . . 17 

1 From Sch. F, line 11, and Sch. K-1 (Form 1065), box 14, code B. 

2 From Sch. F, line 36, and Sch. K-1 (Form 1065), box 14, code A— 

minus the amount you would have entered on line 1b had you not 

used the optional method. 

3 From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14, 

code A; and Sch. K-1 (Form 1065-B), box 9, code J1.

4 From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), box 14, 

code C; and Sch. K-1 (Form 1065-B), box 9, code J2. 

Schedule SE (Form 1040) 2009 

9,883

25,476

632,877

17,049,398

17,433,637

17,419,076

36,060

17,436,420

1,758,537

16,823,838

17,436,420

17,436,420

21,902

1,753,484

*

11,019

*Entry for this line is greater than zero, but too small to report
66

Schedule SE (Form 1040) 2009 Attachment Sequence No. 17 Page 2 

Name of person with self-employment income (as shown on Form 1040) Social security number of person 

with self-employment income 

Section B—Long Schedule SE 

Part I Self-Employment Tax 

Note. If your only income subject to self-employment tax is church employee income, skip lines 1 through 4b. Enter -0- on line 4c 

and go to line 5a. Income from services you performed as a minister or a member of a religious order is not church employee 

income. See page SE-1. 

A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you 

had $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . 

1a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 1065), 

box 14, code A. Note. Skip lines 1a and 1b if you use the farm optional method (see page SE-4) 1a 

b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve 

Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code Y 1b ( )

2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), 

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 

Ministers and members of religious orders, see page SE-1 for types of income to report on this

line. See page SE-3 for other income to report. Note. Skip this line if you use the nonfarm

optional method (see page SE-4) . . . . . . . . . . . . . . . . . . . . 2 

3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . 3 

4 a If line 3 is more than zero, multiply line 3 by 92.35% (.9235). Otherwise, enter amount from line 3 4a 

b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . 4b 

c Combine lines 4a and 4b. If less than $400, stop; you do not owe self-employment tax. 

Exception. If less than $400 and you had church employee income, enter -0- and continue  4c 

5 a Enter your church employee income from Form W-2. See page 

SE-1 for definition of church employee income. . . . . . 5a 

b Multiply line 5a by 92.35% (.9235). If less than $100, enter -0- . . . . . . . . . . 5b 

6 Net earnings from self-employment. Add lines 4c and 5b . . . . . . . . . . . 6 

7 Maximum amount of combined wages and self-employment earnings subject to social security 

tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2009 . . . . . . 7 106,800 00

8 a Total social security wages and tips (total of boxes 3 and 7 on 

Form(s) W-2) and railroad retirement (tier 1) compensation. 

If $106,800 or more, skip lines 8b through 10, and go to line 11 8a 

b Unreported tips subject to social security tax (from Form 4137, line 10) 8b 

c Wages subject to social security tax (from Form 8919, line 10) 8c 

d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . 8d 

9 Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 .  9 

10 Multiply the smaller of line 6 or line 9 by 12.4% (.124) . . . . . . . . . . . . . 10 

11 Multiply line 6 by 2.9% (.029) . . . . . . . . . . . . . . . . . . . . . 11 

12 Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 56. . . . 12 

13 Deduction for one-half of self-employment tax. Multiply line 12 

by 50% (.50). Enter the result here and on Form 1040, line 27 . 13 

Part II Optional Methods To Figure Net Earnings (see page SE-4) 

Farm Optional Method. You may use this method only if (a) your gross farm income1 was not more 

than $6,540, or (b) your net farm profits2 were less than $4,721. 

14 Maximum income for optional methods 14 4,360 00 

15 Enter the smaller of: two-thirds (2/3) of gross farm income1

 (not less than zero) or $4,360. Also 

include this amount on line 4b above . . . . . . . . . . . . . . . . . . . 15 

Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less 

than $4,721 and also less than 72.189% of your gross nonfarm income,4

 and (b) you had net earnings 

from self-employment of at least $400 in 2 of the prior 3 years. Caution. You may use this method no 

more than five times.

16 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . 16 

17 Enter the smaller of: two-thirds (2/3) of gross nonfarm income4

 (not less than zero) or the 

amount on line 16. Also include this amount on line 4b above . . . . . . . . . . . 17 

1 From Sch. F, line 11, and Sch. K-1 (Form 1065), box 14, code B. 

2 From Sch. F, line 36, and Sch. K-1 (Form 1065), box 14, code A— 

minus the amount you would have entered on line 1b had you not 

used the optional method. 

3 From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14, 

code A; and Sch. K-1 (Form 1065-B), box 9, code J1.

4 From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), box 14, 

code C; and Sch. K-1 (Form 1065-B), box 9, code J2. 

Schedule SE (Form 1040) 2009 

40,474

81,511

11,972,703

467,370,699

442,580,888

443,438,652

733,227

444,115,785

109,730,062

34,779,559

12,879,330

47,659,080

90,594

109,647,725

70,132

*Entry for this line is greater than zero, but too small to report

*
67

Reduction of Tax Attributes Due to Discharge of

Indebtedness (and Section 1082 Basis Adjustment)

Form 982 OMB No. 1545-0046

(Rev. March 2009)

Department of the Treasury

Internal Revenue Service  Attach this form to your income tax return.

Name shown on return Identifying number

General Information (see instructions)

1 Amount excluded is due to (check applicable box(es)):

a Discharge of indebtedness in a title 11 case

b Discharge of indebtedness to the extent insolvent (not in a title 11 case) 

c Discharge of qualified farm indebtedness 

2 Total amount of discharged indebtedness excluded from gross income 2

Do you elect to treat all real property described in section 1221(a)(1), relating to property held for sale to

customers in the ordinary course of a trade or business, as if it were depreciable property? Yes No

Reduction of Tax Attributes. You must attach a description of any transactions resulting in the reduction in 

basis under section 1017. See Regulations section 1.1017-1 for basis reduction ordering rules, and, if applicable, 

required partnership consent statements. (For additional information, see the instructions for Part II.)

Enter amount excluded from gross income:

That you elect under section 108(b)(5) to apply first to reduce the basis (under section 1017) of

depreciable property

5

5

Applied to reduce any net operating loss that occurred in the tax year of the discharge or carried

over to the tax year of the discharge

6

6

7 Applied to reduce any general business credit carryover to or from the tax year of the discharge 7

8

Applied to reduce any net capital loss for the tax year of the discharge including any capital loss

carryovers to the tax year of the discharge

8

9

9

10a

11a

b 11b

c Other property used or held for use in a trade or business, or for the production of income 11c

Applied to reduce any foreign tax credit carryover to or from the tax year of the discharge

11

Consent of Corporation to Adjustment of Basis of Its Property Under Section 1082(a)(2)

Under section 1081(b), the corporation named above has excluded $ from its gross income

for the tax year beginning , and ending .

Under that section, the corporation consents to have the basis of its property adjusted in accordance with the regulations prescribed 

under section 1082(a)(2) in effect at the time of filing its income tax return for that year. The corporation is organized under the laws 

of .

(State of incorporation)

Note. You must attach a description of the transactions resulting in the nonrecognition of gain under section 1081.

Form 982 (Rev. 3-2009)

For a discharge of qualified farm indebtedness, applied to reduce the basis of:

Applied to reduce the basis of nondepreciable and depreciable property if not reduced on line

5. DO NOT use in the case of discharge of qualified farm indebtedness

Land used or held for use in a trade or business of farming

Part I

Part II

Part III

3

Cat. No. 17066E

Attachment

Sequence No. 94

Discharge of qualified real property business indebtedness

For a discharge of qualified real property business indebtedness, applied to reduce the basis of

depreciable real property

Depreciable property used or held for use in a trade or business, or for the production of income, if

not reduced on line 5

4

a

4

d

Applied to reduce any minimum tax credit as of the beginning of the tax year immediately after

the tax year of the discharge

Applied to reduce any passive activity loss and credit carryovers from the tax year of the discharge

10a

13

12

13

For Paperwork Reduction Act Notice, see page 5 of this form.

12

e Discharge of qualified principal residence indebtedness

b Applied to reduce the basis of your principal residence. Enter amount here ONLY if line 1e is

checked 10b

f Discharge of certain indebtedness of a qualified individual because of Midwestern disasters

310,474

62,494

*

106,624

168,691

21,628

26,422

Total Forms Filed = 310,474

*

*Entry for this line is greater than zero, but too small to report

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
68

Reduction of Tax Attributes Due to Discharge of

Indebtedness (and Section 1082 Basis Adjustment)

Form 982 OMB No. 1545-0046

(Rev. March 2009)

Department of the Treasury

Internal Revenue Service  Attach this form to your income tax return.

Name shown on return Identifying number

General Information (see instructions)

1 Amount excluded is due to (check applicable box(es)):

a Discharge of indebtedness in a title 11 case

b Discharge of indebtedness to the extent insolvent (not in a title 11 case) 

c Discharge of qualified farm indebtedness 

2 Total amount of discharged indebtedness excluded from gross income 2

Do you elect to treat all real property described in section 1221(a)(1), relating to property held for sale to

customers in the ordinary course of a trade or business, as if it were depreciable property? Yes No

Reduction of Tax Attributes. You must attach a description of any transactions resulting in the reduction in 

basis under section 1017. See Regulations section 1.1017-1 for basis reduction ordering rules, and, if applicable, 

required partnership consent statements. (For additional information, see the instructions for Part II.)

Enter amount excluded from gross income:

That you elect under section 108(b)(5) to apply first to reduce the basis (under section 1017) of

depreciable property

5

5

Applied to reduce any net operating loss that occurred in the tax year of the discharge or carried

over to the tax year of the discharge

6

6

7 Applied to reduce any general business credit carryover to or from the tax year of the discharge 7

8

Applied to reduce any net capital loss for the tax year of the discharge including any capital loss

carryovers to the tax year of the discharge

8

9

9

10a

11a

b 11b

c Other property used or held for use in a trade or business, or for the production of income 11c

Applied to reduce any foreign tax credit carryover to or from the tax year of the discharge

11

Consent of Corporation to Adjustment of Basis of Its Property Under Section 1082(a)(2)

Under section 1081(b), the corporation named above has excluded $ from its gross income

for the tax year beginning , and ending .

Under that section, the corporation consents to have the basis of its property adjusted in accordance with the regulations prescribed 

under section 1082(a)(2) in effect at the time of filing its income tax return for that year. The corporation is organized under the laws 

of .

(State of incorporation)

Note. You must attach a description of the transactions resulting in the nonrecognition of gain under section 1081.

Form 982 (Rev. 3-2009)

For a discharge of qualified farm indebtedness, applied to reduce the basis of:

Applied to reduce the basis of nondepreciable and depreciable property if not reduced on line

5. DO NOT use in the case of discharge of qualified farm indebtedness

Land used or held for use in a trade or business of farming

Part I

Part II

Part III

3

Cat. No. 17066E

Attachment

Sequence No. 94

Discharge of qualified real property business indebtedness

For a discharge of qualified real property business indebtedness, applied to reduce the basis of

depreciable real property

Depreciable property used or held for use in a trade or business, or for the production of income, if

not reduced on line 5

4

a

4

d

Applied to reduce any minimum tax credit as of the beginning of the tax year immediately after

the tax year of the discharge

Applied to reduce any passive activity loss and credit carryovers from the tax year of the discharge

10a

13

12

13

For Paperwork Reduction Act Notice, see page 5 of this form.

12

e Discharge of qualified principal residence indebtedness

b Applied to reduce the basis of your principal residence. Enter amount here ONLY if line 1e is

checked 10b

f Discharge of certain indebtedness of a qualified individual because of Midwestern disasters

37,145,118

8,817,807

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 310,474
69

Form 2106 

Department of the Treasury 

Internal Revenue Service (99) 

Employee Business Expenses 

 See separate instructions. 

 Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074 

2009

Attachment 

Sequence No. 129

Your name Occupation in which you incurred expenses Social security number

 Employee Business Expenses and Reimbursements Part I 

Step 1 Enter Your Expenses 

Column A 

Other Than Meals 

and Entertainment 

Column B 

Meals and 

Entertainment 

1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See 

instructions.) . . . . . . . . . . . . . . . . . . 1 

2 Parking fees, tolls, and transportation, including train, bus, etc., that 

did not involve overnight travel or commuting to and from work . 2 

3 Travel expense while away from home overnight, including lodging, 

airplane, car rental, etc. Do not include meals and entertainment . 3 

4 Business expenses not included on lines 1 through 3. Do not 

include meals and entertainment . . . . . . . . . . . . 4 

5 Meals and entertainment expenses (see instructions) . . . . . 5 

6 Total expenses. In Column A, add lines 1 through 4 and enter the 

result. In Column B, enter the amount from line 5 . . . . . . 6 

 Note: If you were not reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8. 

Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1 

7 Enter reimbursements received from your employer that were not

reported to you in box 1 of Form W-2. Include any reimbursements 

reported under code “L” in box 12 of your Form W-2 (see 

instructions) . . . . . . . . . . . . . . . . . . . 7 

Step 3 Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR) 

8 Subtract line 7 from line 6. If zero or less, enter -0-. However, if line

7 is greater than line 6 in Column A, report the excess as income 

on Form 1040, line 7 (or on Form 1040NR, line 8) . . . . . . 8 

Note: If both columns of line 8 are zero, you cannot deduct

employee business expenses. Stop here and attach Form 2106 to 

your return. 

9 In Column A, enter the amount from line 8. In Column B, multiply 

line 8 by 50% (.50). (Employees subject to Department of 

Transportation (DOT) hours of service limits: Multiply meal expenses 

incurred while away from home on business by 80% (.80) instead of

50%. For details, see instructions.) . . . . . . . . . . . 9 

10 Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on 

Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR), line 9). (Armed Forces 

reservists, qualified performing artists, fee-basis state or local government officials, and 

individuals with disabilities: See the instructions for special rules on where to enter the total.)  10 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 11700N Form 2106 (2009) 

7,861,739

4,835,997

1,896,462

1,710,079

5,422,018

7,722,859

447,671

7,696,547

Total Forms Filed = 8,704,483 Includes 4,553,582 2106EZ's

2,884,187

187,953

2,870,265

2,870,265

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
70

Form 2106 

Department of the Treasury 

Internal Revenue Service (99) 

Employee Business Expenses 

 See separate instructions. 

 Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074 

2009

Attachment 

Sequence No. 129

Your name Occupation in which you incurred expenses Social security number

 Employee Business Expenses and Reimbursements Part I 

Step 1 Enter Your Expenses 

Column A 

Other Than Meals 

and Entertainment 

Column B 

Meals and 

Entertainment 

1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See 

instructions.) . . . . . . . . . . . . . . . . . . 1 

2 Parking fees, tolls, and transportation, including train, bus, etc., that 

did not involve overnight travel or commuting to and from work . 2 

3 Travel expense while away from home overnight, including lodging, 

airplane, car rental, etc. Do not include meals and entertainment . 3 

4 Business expenses not included on lines 1 through 3. Do not 

include meals and entertainment . . . . . . . . . . . . 4 

5 Meals and entertainment expenses (see instructions) . . . . . 5 

6 Total expenses. In Column A, add lines 1 through 4 and enter the 

result. In Column B, enter the amount from line 5 . . . . . . 6 

 Note: If you were not reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8. 

Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1 

7 Enter reimbursements received from your employer that were not

reported to you in box 1 of Form W-2. Include any reimbursements 

reported under code “L” in box 12 of your Form W-2 (see 

instructions) . . . . . . . . . . . . . . . . . . . 7 

Step 3 Figure Expenses To Deduct on Schedule A (Form 1040 or Form 1040NR) 

8 Subtract line 7 from line 6. If zero or less, enter -0-. However, if line

7 is greater than line 6 in Column A, report the excess as income 

on Form 1040, line 7 (or on Form 1040NR, line 8) . . . . . . 8 

Note: If both columns of line 8 are zero, you cannot deduct

employee business expenses. Stop here and attach Form 2106 to 

your return. 

9 In Column A, enter the amount from line 8. In Column B, multiply 

line 8 by 50% (.50). (Employees subject to Department of 

Transportation (DOT) hours of service limits: Multiply meal expenses 

incurred while away from home on business by 80% (.80) instead of

50%. For details, see instructions.) . . . . . . . . . . . 9 

10 Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on 

Schedule A (Form 1040), line 21 (or on Schedule A (Form 1040NR), line 9). (Armed Forces 

reservists, qualified performing artists, fee-basis state or local government officials, and 

individuals with disabilities: See the instructions for special rules on where to enter the total.)  10 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 11700N Form 2106 (2009) 

57,855,103

31,852,644

1,739,923

4,286,097

16,841,317

54,719,982

2,246,669

52,554,153

9,321,119

590,168

8,766,975

5,300,951

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 8,704,483 Includes 4,553,582 2106EZ's
71

Form 2106 (2009) Page 2 

 Vehicle Expenses Part II 

Section A—General Information (You must complete this section if you 

are claiming vehicle expenses.) (a) Vehicle 1 (b) Vehicle 2 

11 Enter the date the vehicle was placed in service . . . . . . . . . 11 / / / / 

12 Total miles the vehicle was driven during 2009 . . . . . . . . . 12 miles miles 

13 Business miles included on line 12 . . . . . . . . . . . . . 13 miles miles 

14 Percent of business use. Divide line 13 by line 12 . . . . . . . . . 14 % % 

15 Average daily roundtrip commuting distance . . . . . . . . . . 15 miles miles 

16 Commuting miles included on line 12 . . . . . . . . . . . . . 16 miles miles 

17 Other miles. Add lines 13 and 16 and subtract the total from line 12 . . 17 miles miles 

18 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . Yes No

19 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . Yes No

20 Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . Yes No

21 If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . Yes No

Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.) 

22 Multiply line 13 by 55¢ (.55). Enter the result here and on line 1 . . . . . . . . . . . . 22 

Section C—Actual Expenses (a) Vehicle 1 (b) Vehicle 2 

23 Gasoline, oil, repairs, vehicle 

insurance, etc. . . . . . . 23 

24 a Vehicle rentals . . . . . . 24a 

b Inclusion amount (see instructions) . .24b 

c Subtract line 24b from line 24a . 24c 

25 Value of employer-provided 

vehicle (applies only if 100% of 

annual lease value was included 

on Form W-2—see instructions) 25 

26 Add lines 23, 24c, and 25. . . 26 

27 Multiply line 26 by the percentage 

on line 14 . . . . . . . . 27 

28 Depreciation (see instructions) . 28 

29 Add lines 27 and 28. Enter total 

here and on line 1 . . . . . 29 

Section D—Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing Section C for the vehicle.) 

(a) Vehicle 1 (b) Vehicle 2 

30 Enter cost or other basis (see 

instructions) . . . . . . . 30 

31 Enter section 179 deduction and 

special allowance (see 

instructions) . . . . . . . 31 

32 Multiply line 30 by line 14 (see 

instructions if you claimed the 

section 179 deduction or 

special allowance) . . . . . 32 

33 Enter depreciation method and 

percentage (see instructions) . 33 

34 Multiply line 32 by the percentage 

on line 33 (see instructions) 34 

35 Add lines 31 and 34 . . . . 35 

36 Enter the applicable limit explained

in the line 36 instructions . . . 36 

37 Multiply line 36 by the percentage 

on line 14 . . . . . . . . 37 

38 Enter the smaller of line 35 or 

line 37. If you skipped lines 36 

and 37, enter the amount from 

line 35. Also enter this amount 

on line 28 above . . . . . . 38 

Form 2106 (2009) 

449,036

3,996,365
72

Form 2106 (2009) Page 2 

 Vehicle Expenses Part II 

Section A—General Information (You must complete this section if you 

are claiming vehicle expenses.) (a) Vehicle 1 (b) Vehicle 2 

11 Enter the date the vehicle was placed in service . . . . . . . . . 11 / / / / 

12 Total miles the vehicle was driven during 2009 . . . . . . . . . 12 miles miles 

13 Business miles included on line 12 . . . . . . . . . . . . . 13 miles miles 

14 Percent of business use. Divide line 13 by line 12 . . . . . . . . . 14 % % 

15 Average daily roundtrip commuting distance . . . . . . . . . . 15 miles miles 

16 Commuting miles included on line 12 . . . . . . . . . . . . . 16 miles miles 

17 Other miles. Add lines 13 and 16 and subtract the total from line 12 . . 17 miles miles 

18 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . Yes No

19 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . Yes No

20 Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . Yes No

21 If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . Yes No

Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.) 

22 Multiply line 13 by 55¢ (.55). Enter the result here and on line 1 . . . . . . . . . . . . 22 

Section C—Actual Expenses (a) Vehicle 1 (b) Vehicle 2 

23 Gasoline, oil, repairs, vehicle 

insurance, etc. . . . . . . 23 

24 a Vehicle rentals . . . . . . 24a 

b Inclusion amount (see instructions) . .24b 

c Subtract line 24b from line 24a . 24c 

25 Value of employer-provided 

vehicle (applies only if 100% of 

annual lease value was included 

on Form W-2—see instructions) 25 

26 Add lines 23, 24c, and 25. . . 26 

27 Multiply line 26 by the percentage 

on line 14 . . . . . . . . 27 

28 Depreciation (see instructions) . 28 

29 Add lines 27 and 28. Enter total 

here and on line 1 . . . . . 29 

Section D—Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing Section C for the vehicle.) 

(a) Vehicle 1 (b) Vehicle 2 

30 Enter cost or other basis (see 

instructions) . . . . . . . 30 

31 Enter section 179 deduction and 

special allowance (see 

instructions) . . . . . . . 31 

32 Multiply line 30 by line 14 (see 

instructions if you claimed the 

section 179 deduction or 

special allowance) . . . . . 32 

33 Enter depreciation method and 

percentage (see instructions) . 33 

34 Multiply line 32 by the percentage 

on line 33 (see instructions) 34 

35 Add lines 31 and 34 . . . . 35 

36 Enter the applicable limit explained

in the line 36 instructions . . . 36 

37 Multiply line 36 by the percentage 

on line 14 . . . . . . . . 37 

38 Enter the smaller of line 35 or 

line 37. If you skipped lines 36 

and 37, enter the amount from 

line 35. Also enter this amount 

on line 28 above . . . . . . 38 

Form 2106 (2009) 

2,614,135

26,036,123
73

OMB No. 1545-0074 2106-EZ Unreimbursed Employee Business Expenses Form

Department of the Treasury

Internal Revenue Service  Attach to Form 1040 or Form 1040NR.

Attachment

Sequence No. 129A

Your name Occupation in which you incurred expenses Social security number

Vehicle expense using the standard mileage rate. Complete Part II and multiply line 8a by 55¢ 

(.55)

1

2

Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight 

travel or commuting to and from work

2

Travel expense while away from home overnight, including lodging, airplane, car rental, etc.

Do not include meals and entertainment

3

3

Business expenses not included on lines 1 through 3. Do not include meals and

entertainment

4

4

5

Meals and entertainment expenses: $ ⋅ 50% (.50). (Employees subject to

Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred 

while away from home on business by 80% (.80) instead of 50%. For details, see instructions.)

5

Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 

(or on Schedule A (Form 1040NR), line 9). (Armed Forces reservists, fee-basis state or local 

government officials, qualified performing artists, and individuals with disabilities: See the

instructions for special rules on where to enter this amount.)

6

6

Cat. No. 20604Q Form 2106-EZ (2009)

Part I

Part II

Figure Your Expenses

You Can Use This Form Only if All of the Following Apply.

● You are an employee deducting ordinary and necessary expenses attributable to your job. An ordinary expense is one that is 

common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate 

for your business. An expense does not have to be required to be considered necessary.

● If you are claiming vehicle expense, you are using the standard mileage rate for 2009.

● You do not get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W-2 are 

not considered reimbursements for this purpose).

Information on Your Vehicle. Complete this part only if you are claiming vehicle expense on line 1.

7

8

a

9

10

11a

b

When did you place your vehicle in service for business use? (month, day, year)  / /

Of the total number of miles you drove your vehicle during 2009, enter the number of miles you used your vehicle for:

Do you (or your spouse) have another vehicle available for personal use?

Was your vehicle available for personal use during off-duty hours?

Do you have evidence to support your deduction?

If “Yes,” is the evidence written?

Business

Yes No

b Commuting (see instructions) c Other

Yes No

Yes No

Yes No

(99)

For Paperwork Reduction Act Notice, see page 4.

Caution: You can use the standard mileage rate for 2009 only if: (a) you owned the vehicle and used the standard mileage rate for the first year

you placed the vehicle in service, or (b) you leased the vehicle and used the standard mileage rate for the portion of the lease period after 1997.

09

1

Total Forms Filed = 4,553,582

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
74

OMB No. 1545-0074 2106-EZ Unreimbursed Employee Business Expenses Form

Department of the Treasury

Internal Revenue Service  Attach to Form 1040 or Form 1040NR.

Attachment

Sequence No. 129A

Your name Occupation in which you incurred expenses Social security number

Vehicle expense using the standard mileage rate. Complete Part II and multiply line 8a by 55¢ 

(.55)

1

2

Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight 

travel or commuting to and from work

2

Travel expense while away from home overnight, including lodging, airplane, car rental, etc.

Do not include meals and entertainment

3

3

Business expenses not included on lines 1 through 3. Do not include meals and

entertainment

4

4

5

Meals and entertainment expenses: $ ⋅ 50% (.50). (Employees subject to

Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred 

while away from home on business by 80% (.80) instead of 50%. For details, see instructions.)

5

Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 

(or on Schedule A (Form 1040NR), line 9). (Armed Forces reservists, fee-basis state or local 

government officials, qualified performing artists, and individuals with disabilities: See the

instructions for special rules on where to enter this amount.)

6

6

Cat. No. 20604Q Form 2106-EZ (2009)

Part I

Part II

Figure Your Expenses

You Can Use This Form Only if All of the Following Apply.

● You are an employee deducting ordinary and necessary expenses attributable to your job. An ordinary expense is one that is 

common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate 

for your business. An expense does not have to be required to be considered necessary.

● If you are claiming vehicle expense, you are using the standard mileage rate for 2009.

● You do not get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W-2 are 

not considered reimbursements for this purpose).

Information on Your Vehicle. Complete this part only if you are claiming vehicle expense on line 1.

7

8

a

9

10

11a

b

When did you place your vehicle in service for business use? (month, day, year)  / /

Of the total number of miles you drove your vehicle during 2009, enter the number of miles you used your vehicle for:

Do you (or your spouse) have another vehicle available for personal use?

Was your vehicle available for personal use during off-duty hours?

Do you have evidence to support your deduction?

If “Yes,” is the evidence written?

Business

Yes No

b Commuting (see instructions) c Other

Yes No

Yes No

Yes No

(99)

For Paperwork Reduction Act Notice, see page 4.

Caution: You can use the standard mileage rate for 2009 only if: (a) you owned the vehicle and used the standard mileage rate for the first year

you placed the vehicle in service, or (b) you leased the vehicle and used the standard mileage rate for the portion of the lease period after 1997.

09

1

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 4,553,582
75

VOID CORRECTED (99)

Name, address, and ZIP code of RIC or REIT

Identification number of RIC or REIT

Shareholder’s identifying number

Shareholder’s name, address, and ZIP code

OMB No. 1545-0145

2009

Form 2439

Notice to Shareholder of Undistributed 

Long-Term Capital Gains

For calendar year 2009, or other tax year 

of the regulated investment company (RIC) or the 

real estate investment trust (REIT)

beginning , 2009, and

ending , 20

1a Total undistributed long-term capital gains

Copy A 

Attach to 

Form 1120-RIC 

or Form 1120-REIT

1b Unrecaptured section 1250 gain

1c Section 1202 gain 1d Collectibles (28%) gain

For Instructions 

and Paperwork 

Reduction Act 

Notice, see back of 

Copies A and D.

2 Tax paid by the RIC or REIT on the box 1a gains

Form 2439 Cat. No. 11858E Department of the Treasury - Internal Revenue Service

Total Forms Filed = 1,202

0

895

0

*

893

* Entry for this line is greater than zero, but too small to report

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
76

VOID CORRECTED (99)

Name, address, and ZIP code of RIC or REIT

Identification number of RIC or REIT

Shareholder’s identifying number

Shareholder’s name, address, and ZIP code

OMB No. 1545-0145

2009

Form 2439

Notice to Shareholder of Undistributed 

Long-Term Capital Gains

For calendar year 2009, or other tax year 

of the regulated investment company (RIC) or the 

real estate investment trust (REIT)

beginning , 2009, and

ending , 20

1a Total undistributed long-term capital gains

Copy A 

Attach to 

Form 1120-RIC 

or Form 1120-REIT

1b Unrecaptured section 1250 gain

1c Section 1202 gain 1d Collectibles (28%) gain

For Instructions 

and Paperwork 

Reduction Act 

Notice, see back of 

Copies A and D.

2 Tax paid by the RIC or REIT on the box 1a gains

Form 2439 Cat. No. 11858E Department of the Treasury - Internal Revenue Service

0

10,195

0

*

3,062

* Entry for this line is greater than zero, but too small to report

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 1,202
77

Form 2441

Department of the Treasury 

Internal Revenue Service (99) 

 Child and Dependent Care Expenses

 

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

 See separate instructions.

1040A 

. . . . . . . . . . 

1040 

2441

 . . . . . . . . . . 

1040NR 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 21

Name(s) shown on return Your social security number

Part I Persons or Organizations Who Provided the Care—You must complete this part. 

(If you have more than two care providers, see the instructions.)

1 (a) Care provider’s 

name

(b) Address 

(number, street, apt. no., city, state, and ZIP code)

(c) Identifying number

(SSN or EIN)

(d) Amount paid 

(see instructions)

Did you receive 

dependent care benefits?

No  Complete only Part II below.

Yes  Complete Part III on the back next.

Caution. If the care was provided in your home, you may owe employment taxes. If you do, you cannot file Form 1040A. For details,

see the instructions for Form 1040, line 59, or Form 1040NR, line 56.

Part II Credit for Child and Dependent Care Expenses

2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.

(a) Qualifying person’s name

First Last

(b) Qualifying person’s social

security number

(c) Qualified expenses you

incurred and paid in 2009 for the

person listed in column (a)

3 Add the amounts in column (c) of line 2. Do not enter more than $3,000 for one qualifying 

person or $6,000 for two or more persons. If you completed Part III, enter the amount 

from line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter your earned income. See instructions . . . . . . . . . . . . . . . 4 

5 If married filing jointly, enter your spouse’s earned income (if your spouse was a student 

or was disabled, see the instructions); all others, enter the amount from line 4 . . . . 5 

6 Enter the smallest of line 3, 4, or 5 . . . . . . . . . . . . . . . . . . 6 

7 Enter the amount from Form 1040, line 38; Form 

1040A, line 22; or Form 1040NR, line 36. . . . . 7 

8 Enter on line 8 the decimal amount shown below that applies to the amount on line 7

If line 7 is:

Over

But not 

over

Decimal 

amount is

$0—15,000 .35

15,000—17,000 .34

17,000—19,000 .33

19,000—21,000 .32

21,000—23,000 .31

23,000—25,000 .30

25,000—27,000 .29

27,000—29,000 .28

If line 7 is:

Over

But not 

over

Decimal 

amount is

$29,000—31,000 .27

31,000—33,000 .26

33,000—35,000 .25

35,000—37,000 .24

37,000—39,000 .23

39,000—41,000 .22

41,000—43,000 .21

43,000—No limit .20

8 X .

9 Multiply line 6 by the decimal amount on line 8. If you paid 2008 expenses in 2009, see 

the instructions . . . . . . . . . . . . . . . . . . . . . . . . . 9 

10 Enter the amount from Form 1040, line 46; Form 

1040A, line 28; or Form 1040NR, line 43. . . . . 10 

11 Enter the amount from Form 1040, line 47; or Form 

1040NR, line 44. Form 1040A filers, enter -0- . . . 11 

12 Subtract line 11 from line 10. If zero or less, stop. You cannot take the credit . . . . 12 

13 Credit for child and dependent care expenses. Enter the smaller of line 9 or line 12

here and on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 45 . . . . 13 

For Paperwork Reduction Act Notice, see page 4 of the instructions. Cat. No. 11862M Form 2441 (2009)

Total Forms Filed = 7,109,923

6,286,241

7,033,737

6,965,963 6,892,352

2,244,307 2,210,314

6,600,470

6,895,756

4,212,004

6,558,061

6,980,061

6,556,484

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
78

Form 2441

Department of the Treasury 

Internal Revenue Service (99) 

 Child and Dependent Care Expenses

 

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

 See separate instructions.

1040A 

. . . . . . . . . . 

1040 

2441

 . . . . . . . . . . 

1040NR 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 21

Name(s) shown on return Your social security number

Part I Persons or Organizations Who Provided the Care—You must complete this part. 

(If you have more than two care providers, see the instructions.)

1 (a) Care provider’s 

name

(b) Address 

(number, street, apt. no., city, state, and ZIP code)

(c) Identifying number

(SSN or EIN)

(d) Amount paid 

(see instructions)

Did you receive 

dependent care benefits?

No  Complete only Part II below.

Yes  Complete Part III on the back next.

Caution. If the care was provided in your home, you may owe employment taxes. If you do, you cannot file Form 1040A. For details,

see the instructions for Form 1040, line 59, or Form 1040NR, line 56.

Part II Credit for Child and Dependent Care Expenses

2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.

(a) Qualifying person’s name

First Last

(b) Qualifying person’s social

security number

(c) Qualified expenses you

incurred and paid in 2009 for the

person listed in column (a)

3 Add the amounts in column (c) of line 2. Do not enter more than $3,000 for one qualifying 

person or $6,000 for two or more persons. If you completed Part III, enter the amount 

from line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter your earned income. See instructions . . . . . . . . . . . . . . . 4 

5 If married filing jointly, enter your spouse’s earned income (if your spouse was a student 

or was disabled, see the instructions); all others, enter the amount from line 4 . . . . 5 

6 Enter the smallest of line 3, 4, or 5 . . . . . . . . . . . . . . . . . . 6 

7 Enter the amount from Form 1040, line 38; Form 

1040A, line 22; or Form 1040NR, line 36. . . . . 7 

8 Enter on line 8 the decimal amount shown below that applies to the amount on line 7

If line 7 is:

Over

But not 

over

Decimal 

amount is

$0—15,000 .35

15,000—17,000 .34

17,000—19,000 .33

19,000—21,000 .32

21,000—23,000 .31

23,000—25,000 .30

25,000—27,000 .29

27,000—29,000 .28

If line 7 is:

Over

But not 

over

Decimal 

amount is

$29,000—31,000 .27

31,000—33,000 .26

33,000—35,000 .25

35,000—37,000 .24

37,000—39,000 .23

39,000—41,000 .22

41,000—43,000 .21

43,000—No limit .20

8 X .

9 Multiply line 6 by the decimal amount on line 8. If you paid 2008 expenses in 2009, see 

the instructions . . . . . . . . . . . . . . . . . . . . . . . . . 9 

10 Enter the amount from Form 1040, line 46; Form 

1040A, line 28; or Form 1040NR, line 43. . . . . 10 

11 Enter the amount from Form 1040, line 47; or Form 

1040NR, line 44. Form 1040A filers, enter -0- . . . 11 

12 Subtract line 11 from line 10. If zero or less, stop. You cannot take the credit . . . . 12 

13 Credit for child and dependent care expenses. Enter the smaller of line 9 or line 12

here and on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 45 . . . . 13 

For Paperwork Reduction Act Notice, see page 4 of the instructions. Cat. No. 11862M Form 2441 (2009)

3,317,379

31,065,658

21,613,833

6,820,782

17,283,197

385,044,657

190,467,581

16,972,560

0

3,792,850

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 7,109,923
79

Form 2441 (2009) Page 2

Part III Dependent Care Benefits

14 Enter the total amount of dependent care benefits you received in 2009. Amounts you

received as an employee should be shown in box 10 of your Form(s) W-2. Do not include

amounts reported as wages in box 1 of Form(s) W-2. If you were self-employed or a 

partner, include amounts you received under a dependent care assistance program from

your sole proprietorship or partnership . . . . . . . . . . . . . . . . . . 14 

15 Enter the amount, if any, you carried over from 2008 and used in 2009 during the grace 

period. See instructions . . . . . . . . . . . . . . . . . . . . . . . 15 

16 Enter the amount, if any, you forfeited or carried forward to 2010. See instructions . . . 16 ( )

17 Combine lines 14 through 16. See instructions . . . . . . . . . . . . . . . 17 

18 Enter the total amount of qualified expenses incurred 

in 2009 for the care of the qualifying person(s) . . . 18 

19 Enter the smaller of line 17 or 18 . . . . . . . . 19 

20 Enter your earned income. See instructions . . . . 20 

21 Enter the amount shown below that applies 

to you. 

● If married filing jointly, enter your 

spouse’s earned income (if your 

spouse was a student or was disabled, 

see the instructions for line 5).

● If married filing separately, see 

instructions.

● All others, enter the amount from line 20.

 . . . 21 

22 Enter the smallest of line 19, 20, or 21 . . . . . . 22 

23 Enter $5,000 ($2,500 if married filing separately and

you were required to enter your spouse’s earned 

income on line 21). . . . . . . . . . . . . 23 

24 Are you filing Form 1040A?

Yes. Skip lines 24 through 27 and go to line 28.

No. Enter the amount from line 14 that you received from your sole proprietorship or

partnership. If you did not receive any such amounts, enter -0- . . . . . . . . . 24 

25 Subtract line 24 from line 17 . . . . . . . . . 25 

26 Enter the smaller of line 22 or 23 . . . . . . . . 26 

27 Deductible benefits. Enter the smallest of line 22, 23, or 24. Also, include this amount on

the appropriate line(s) of your return. See instructions . . . . . . . . . . . . . 27 

28 Excluded benefits. Form 1040 and 1040NR filers: Subtract line 27 from line 26. If zero or

less, enter-0-. Form 1040A filers: Enter the smaller of line 22 or line 23 . . . . . . . 28 

29 Taxable benefits. Form 1040 and 1040NR filers: Subtract line 28 from line 25. If zero or 

less, enter -0-. Also, include this amount on Form 1040, line 7; or Form 1040NR, line 8. On

the dotted line next to Form 1040, line 7; or Form 1040NR, line 8, enter “DCB.”

Form 1040A filers: Subtract line 28 from line 17. Also, include this amount on Form 1040A, 

line 7. In the space to the left of line 7, enter “DCB” . . . . . . . . . . . . . . 29 

To claim the child and dependent care 

credit, complete lines 30 through 34 below.

30 Enter $3,000 ($6,000 if two or more qualifying persons) . . . . . . . . . . . . 30 

31 Form 1040 and 1040NR filers: Add lines 27 and 28. Form 1040A filers: Enter the amount

from line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 

32 Subtract line 31 from line 30. If zero or less, stop. You cannot take the credit. 

Exception. If you paid 2008 expenses in 2009, see the instructions for line 9 . . . . . 32 

33 Complete line 2 on the front of this form. Do not include in column (c) any benefits shown 

on line 31 above. Then, add the amounts in column (c) and enter the total here. . . . . 33 

34 Enter the smaller of line 32 or 33. Also, enter this amount on line 3 on the front of this form

and complete lines 4 through 13 . . . . . . . . . . . . . . . . . . . . 34 

Form 2441 (2009)

1,229,721

4,212,004

*

1,196,231

6,895,756

61,844

6,600,470

6,694

6,496

354,721

937,437

930,935

* Entry for this line is greater than zero, but too small to report
80

Form 2441 (2009) Page 2

Part III Dependent Care Benefits

14 Enter the total amount of dependent care benefits you received in 2009. Amounts you

received as an employee should be shown in box 10 of your Form(s) W-2. Do not include

amounts reported as wages in box 1 of Form(s) W-2. If you were self-employed or a 

partner, include amounts you received under a dependent care assistance program from

your sole proprietorship or partnership . . . . . . . . . . . . . . . . . . 14 

15 Enter the amount, if any, you carried over from 2008 and used in 2009 during the grace 

period. See instructions . . . . . . . . . . . . . . . . . . . . . . . 15 

16 Enter the amount, if any, you forfeited or carried forward to 2010. See instructions . . . 16 ( )

17 Combine lines 14 through 16. See instructions . . . . . . . . . . . . . . . 17 

18 Enter the total amount of qualified expenses incurred 

in 2009 for the care of the qualifying person(s) . . . 18 

19 Enter the smaller of line 17 or 18 . . . . . . . . 19 

20 Enter your earned income. See instructions . . . . 20 

21 Enter the amount shown below that applies 

to you. 

● If married filing jointly, enter your 

spouse’s earned income (if your 

spouse was a student or was disabled, 

see the instructions for line 5).

● If married filing separately, see 

instructions.

● All others, enter the amount from line 20.

 . . . 21 

22 Enter the smallest of line 19, 20, or 21 . . . . . . 22 

23 Enter $5,000 ($2,500 if married filing separately and

you were required to enter your spouse’s earned 

income on line 21). . . . . . . . . . . . . 23 

24 Are you filing Form 1040A?

Yes. Skip lines 24 through 27 and go to line 28.

No. Enter the amount from line 14 that you received from your sole proprietorship or

partnership. If you did not receive any such amounts, enter -0- . . . . . . . . . 24 

25 Subtract line 24 from line 17 . . . . . . . . . 25 

26 Enter the smaller of line 22 or 23 . . . . . . . . 26 

27 Deductible benefits. Enter the smallest of line 22, 23, or 24. Also, include this amount on

the appropriate line(s) of your return. See instructions . . . . . . . . . . . . . 27 

28 Excluded benefits. Form 1040 and 1040NR filers: Subtract line 27 from line 26. If zero or

less, enter-0-. Form 1040A filers: Enter the smaller of line 22 or line 23 . . . . . . . 28 

29 Taxable benefits. Form 1040 and 1040NR filers: Subtract line 28 from line 25. If zero or 

less, enter -0-. Also, include this amount on Form 1040, line 7; or Form 1040NR, line 8. On

the dotted line next to Form 1040, line 7; or Form 1040NR, line 8, enter “DCB.”

Form 1040A filers: Subtract line 28 from line 17. Also, include this amount on Form 1040A, 

line 7. In the space to the left of line 7, enter “DCB” . . . . . . . . . . . . . . 29 

To claim the child and dependent care 

credit, complete lines 30 through 34 below.

30 Enter $3,000 ($6,000 if two or more qualifying persons) . . . . . . . . . . . . 30 

31 Form 1040 and 1040NR filers: Add lines 27 and 28. Form 1040A filers: Enter the amount

from line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 

32 Subtract line 31 from line 30. If zero or less, stop. You cannot take the credit. 

Exception. If you paid 2008 expenses in 2009, see the instructions for line 9 . . . . . 32 

33 Complete line 2 on the front of this form. Do not include in column (c) any benefits shown 

on line 31 above. Then, add the amounts in column (c) and enter the total here. . . . . 33 

34 Enter the smaller of line 32 or 33. Also, enter this amount on line 3 on the front of this form

and complete lines 4 through 13 . . . . . . . . . . . . . . . . . . . . 34 

Form 2441 (2009)

4,190,781

190,467,581

8,669,799

385,044,657

94,242

17,283,197

13,737

12,765

1,007,021

3,089,482

3,076,699

*

* Entry for this line is greater than zero, but too small to report
81

Form 3468

Department of the Treasury 

Internal Revenue Service (99)

Investment Credit

 Attach to your tax return. See instructions.

OMB No. 1545-0155

2009

Attachment 

Sequence No. 52

Name(s) shown on return Identifying number

Part I Information Regarding the Election To Treat the Lessee as the Purchaser of Investment Credit Property

If you are claiming the investment credit as a lessee based on a section 48(d) (as in effect on November 4, 1990) election, provide the 

following information. If you acquired more than one property as a lessee, attach a statement showing the information below.

1 Name of lessor

2 Address of lessor

3 Description of property

4 Amount for which you were treated as having acquired the property . . . . . . . . . .  $

Part II Qualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit, and 

Qualifying Advanced Energy Project Credit

5 Qualifying advanced coal project credit (see instructions):

a Qualified investment in integrated gasification combined cycle property 

placed in service during the tax year for projects described in section 

48A(d)(3)(B)(i) . . . . . . . $ × 20% (.20) 5a

b Qualified investment in advanced coal-based generation technology 

property placed in service during the tax year for projects described in

section 48A(d)(3)(B)(ii) . . . . . $ × 15% (.15) 5b

c Qualified investment in advanced coal-based generation technology 

property placed in service during the tax year for projects described in

section 48A(d)(3)(B)(iii) . . . . . $ × 30% (.30) 5c

d Total. Add lines 5a, 5b, and 5c . . . . . . . . . . . . . . . . . . . . . . . 5d

6 Qualifying gasification project credit (see instructions):

a Qualified investment in qualified gasification property placed in service 

during the tax year for which credits were allocated or reallocated after 

October 3, 2008, and that includes equipment that separates and

sequesters at least 75% of the project’s carbon dioxide 

emissions . . . . . . . . . $ × 30% (.30) 6a

b Qualified investment in property other than in a above placed in service 

during the tax year . . . . . . $ × 20% (.20) 6b

c Total. Add lines 6a and 6b . . . . . . . . . . . . . . . . . . . . . . . . 6c

7 Qualifying advanced energy project credit (see instructions):

Qualified investment in advanced energy project property placed in

service after February 17, 2009 . $ × 30% (.30) . . . . . . . . 7

8 Enter the applicable unused investment credit from cooperatives (see instructions) . . . . . 8

9 Add lines 5d, 6c, 7, and 8. Report this amount on Form 3800, line 1a . . . . . . . . . . 9

Part III Rehabilitation Credit and Energy Credit

10 Rehabilitation credit (see instructions for requirements that must be met):

a Check this box if you are electing under section 47(d)(5) to take your qualified rehabilitation

expenditures into account for the tax year in which paid (or, for self-rehabilitated property, when 

capitalized). See instructions. Note. This election applies to the current tax year and to all later tax 

years. You may not revoke this election without IRS consent . . . . . . . . . . . 

b Enter the dates on which the 24- or 60-month measuring period begins

and ends

c Enter the adjusted basis of the building as of the beginning date above 

(or the first day of your holding period, if later) . . . . . . . . . $

d Enter the amount of the qualified rehabilitation expenditures incurred, or 

treated as incurred, during the period on line 10b above . . . . . $

Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:

e Pre-1936 buildings located in the Gulf Opportunity Zone . $ × 13% (.13) 10e

f Pre-1936 buildings affected by a Midwestern disaster . . $ × 13% (.13) 10f

g Other pre-1936 buildings . . . . . . . . . . . . $ × 10% (.10) 10g

h Certified historic structures located in the Gulf Opportunity 

Zone . . . . . . . . . . . . . . . . . . $ × 26% (.26) 10h

For Paperwork Reduction Act Notice, see instructions. Cat. No. 12276E Form 3468 (2009) 

Total Forms Filed = 9,571

65

1,061

*

165

466 466

*

*

*

*Entry for this line is greater than zero, but too small to report

*

* *

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
82

Form 3468

Department of the Treasury 

Internal Revenue Service (99)

Investment Credit

 Attach to your tax return. See instructions.

OMB No. 1545-0155

2009

Attachment 

Sequence No. 52

Name(s) shown on return Identifying number

Part I Information Regarding the Election To Treat the Lessee as the Purchaser of Investment Credit Property

If you are claiming the investment credit as a lessee based on a section 48(d) (as in effect on November 4, 1990) election, provide the 

following information. If you acquired more than one property as a lessee, attach a statement showing the information below.

1 Name of lessor

2 Address of lessor

3 Description of property

4 Amount for which you were treated as having acquired the property . . . . . . . . . .  $

Part II Qualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit, and 

Qualifying Advanced Energy Project Credit

5 Qualifying advanced coal project credit (see instructions):

a Qualified investment in integrated gasification combined cycle property 

placed in service during the tax year for projects described in section 

48A(d)(3)(B)(i) . . . . . . . $ × 20% (.20) 5a

b Qualified investment in advanced coal-based generation technology 

property placed in service during the tax year for projects described in

section 48A(d)(3)(B)(ii) . . . . . $ × 15% (.15) 5b

c Qualified investment in advanced coal-based generation technology 

property placed in service during the tax year for projects described in

section 48A(d)(3)(B)(iii) . . . . . $ × 30% (.30) 5c

d Total. Add lines 5a, 5b, and 5c . . . . . . . . . . . . . . . . . . . . . . . 5d

6 Qualifying gasification project credit (see instructions):

a Qualified investment in qualified gasification property placed in service 

during the tax year for which credits were allocated or reallocated after 

October 3, 2008, and that includes equipment that separates and

sequesters at least 75% of the project’s carbon dioxide 

emissions . . . . . . . . . $ × 30% (.30) 6a

b Qualified investment in property other than in a above placed in service 

during the tax year . . . . . . $ × 20% (.20) 6b

c Total. Add lines 6a and 6b . . . . . . . . . . . . . . . . . . . . . . . . 6c

7 Qualifying advanced energy project credit (see instructions):

Qualified investment in advanced energy project property placed in

service after February 17, 2009 . $ × 30% (.30) . . . . . . . . 7

8 Enter the applicable unused investment credit from cooperatives (see instructions) . . . . . 8

9 Add lines 5d, 6c, 7, and 8. Report this amount on Form 3800, line 1a . . . . . . . . . . 9

Part III Rehabilitation Credit and Energy Credit

10 Rehabilitation credit (see instructions for requirements that must be met):

a Check this box if you are electing under section 47(d)(5) to take your qualified rehabilitation

expenditures into account for the tax year in which paid (or, for self-rehabilitated property, when 

capitalized). See instructions. Note. This election applies to the current tax year and to all later tax 

years. You may not revoke this election without IRS consent . . . . . . . . . . . 

b Enter the dates on which the 24- or 60-month measuring period begins

and ends

c Enter the adjusted basis of the building as of the beginning date above 

(or the first day of your holding period, if later) . . . . . . . . . $

d Enter the amount of the qualified rehabilitation expenditures incurred, or 

treated as incurred, during the period on line 10b above . . . . . $

Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:

e Pre-1936 buildings located in the Gulf Opportunity Zone . $ × 13% (.13) 10e

f Pre-1936 buildings affected by a Midwestern disaster . . $ × 13% (.13) 10f

g Other pre-1936 buildings . . . . . . . . . . . . $ × 10% (.10) 10g

h Certified historic structures located in the Gulf Opportunity 

Zone . . . . . . . . . . . . . . . . . . $ × 26% (.26) 10h

For Paperwork Reduction Act Notice, see instructions. Cat. No. 12276E Form 3468 (2009) 

61

4,135

381

400,671 40,067

*

*

*

*

*Entry for this line is greater than zero, but too small to report

*

* *

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 9,571
83

Form 3468 (2009) Page 2 

Part III Rehabilitation Credit and Energy Credit (continued)

i Certified historic structures affected by a Midwestern disaster $ × 26% (.26) 10i

j Other certified historic structures . . . . . . . . $ × 20% (.20) 10j

For properties identified on lines 10h, 10i, or 10j, complete lines 10k and 10l.

k Enter the assigned NPS project number or the pass-through entity’s employer identification

number (see instructions) . . . . . . . . . . . . . . .

l Enter the date that the NPS approved the Request for Certification of Completed Work (see 

instructions) . . . . . . . . . . . . . . . . . . . .

m Rehabilitation credit from an electing large partnership (Schedule K-1 (Form 1065-B), box 9) . . 10m

11 Energy credit:

a Basis of property using geothermal energy or solar energy (acquired before January 1, 2006, and 

the basis attributable to construction, reconstruction, or erection by the taxpayer before January 

1, 2006) placed in service during the tax year (see instructions) . . . . . . . . . . . . 

. . . . . . . . . . . . . . . . . . . . . $ × 10% (.10) 11a

b Basis of property using solar illumination or solar energy placed in service during the tax year that 

was acquired after December 31, 2005, and the basis attributable to construction, reconstruction, or 

erection by the taxpayer after December 31, 2005 (see instructions) . . . . . . . . . . . 

. . . . . . . . . . . . . . . . . . . . . $ × 30% (.30) 11b

Qualified fuel cell property (see instructions):

c Basis of property placed in service during the tax year that was acquired after December 31, 2005, 

and before October 4, 2008, and the basis attributable to construction, reconstruction, or erection

by the taxpayer after December 31, 2005, and before October 4, 2008 . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . $ × 30% (.30) 11c

d Applicable kilowatt capacity of property on line 11c (see instructions)  × $1,000 11d

e Enter the lesser of line 11c or 11d . . . . . . . . . . . . . . . . . . . . . . 11e

f Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

October 3, 2008 . . . . . . . . . . . . . . . $ × 30% (.30) 11f

g Applicable kilowatt capacity of property on line 11f (see instructions)  × $3,000 11g

h Enter the lesser of line 11f or 11g . . . . . . . . . . . . . . . . . . . . . . 11h

i

Qualified microturbine property (see instructions):

Basis of property placed in service during the tax year that was acquired after December 31, 2005, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

December 31, 2005 . . . . . . . . . . . . . . $ × 10% (.10) 11i

j Kilowatt capacity of property on line 11i . . . . . . . . . .  × $200 11j

k Enter the lesser of line 11i or 11j . . . . . . . . . . . . . . . . . . . . . . 11k

Form 3468 (2009) 

526

2,000

0

1,521

2,756 2,756

*

*

*

*Entry for this line is greater than zero, but too small to report
84

Form 3468 (2009) Page 2 

Part III Rehabilitation Credit and Energy Credit (continued)

i Certified historic structures affected by a Midwestern disaster $ × 26% (.26) 10i

j Other certified historic structures . . . . . . . . $ × 20% (.20) 10j

For properties identified on lines 10h, 10i, or 10j, complete lines 10k and 10l.

k Enter the assigned NPS project number or the pass-through entity’s employer identification

number (see instructions) . . . . . . . . . . . . . . .

l Enter the date that the NPS approved the Request for Certification of Completed Work (see 

instructions) . . . . . . . . . . . . . . . . . . . .

m Rehabilitation credit from an electing large partnership (Schedule K-1 (Form 1065-B), box 9) . . 10m

11 Energy credit:

a Basis of property using geothermal energy or solar energy (acquired before January 1, 2006, and 

the basis attributable to construction, reconstruction, or erection by the taxpayer before January 

1, 2006) placed in service during the tax year (see instructions) . . . . . . . . . . . . 

. . . . . . . . . . . . . . . . . . . . . $ × 10% (.10) 11a

b Basis of property using solar illumination or solar energy placed in service during the tax year that 

was acquired after December 31, 2005, and the basis attributable to construction, reconstruction, or 

erection by the taxpayer after December 31, 2005 (see instructions) . . . . . . . . . . . 

. . . . . . . . . . . . . . . . . . . . . $ × 30% (.30) 11b

Qualified fuel cell property (see instructions):

c Basis of property placed in service during the tax year that was acquired after December 31, 2005, 

and before October 4, 2008, and the basis attributable to construction, reconstruction, or erection

by the taxpayer after December 31, 2005, and before October 4, 2008 . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . $ × 30% (.30) 11c

d Applicable kilowatt capacity of property on line 11c (see instructions)  × $1,000 11d

e Enter the lesser of line 11c or 11d . . . . . . . . . . . . . . . . . . . . . . 11e

f Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

October 3, 2008 . . . . . . . . . . . . . . . $ × 30% (.30) 11f

g Applicable kilowatt capacity of property on line 11f (see instructions)  × $3,000 11g

h Enter the lesser of line 11f or 11g . . . . . . . . . . . . . . . . . . . . . . 11h

i

Qualified microturbine property (see instructions):

Basis of property placed in service during the tax year that was acquired after December 31, 2005, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

December 31, 2005 . . . . . . . . . . . . . . $ × 10% (.10) 11i

j Kilowatt capacity of property on line 11i . . . . . . . . . .  × $200 11j

k Enter the lesser of line 11i or 11j . . . . . . . . . . . . . . . . . . . . . . 11k

Form 3468 (2009) 

476

42,072

0

530

425,769 85,154

*

*

*

*Entry for this line is greater than zero, but too small to report
85

Form 3468 (2009) Page 3 

Part III Rehabilitation Credit and Energy Credit (continued)

Combined heat and power system property (see instructions):

Caution: You cannot claim this credit if the electrical capacity of the property is more than 50

megawatts or 67,000 horsepower.

l Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

October 3, 2008 . . . . . . . . . . . . . . . . $ × 10% (.10) 11l

m If the electrical capacity of the property is measured in:

• Megawatts, divide 15 by the megawatt capacity. Enter 1.0 if the capacity is 15 megawatts or 

less.

• Horsepower, divide 20,000 by the horsepower. Enter 1.0 if the capacity is 20,000 horsepower or 

less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11m .

n Multiply line 11l by 11m . . . . . . . . . . . . . . . . 11n

Qualified small wind energy property (see instructions):

o Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and before January 1, 2009, and the basis attributable to the construction, reconstruction, or 

erection by the taxpayer after October 3, 2008, and before January 1, 2009 . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . $ × 30% (.30) 11o

p Enter the smaller of line 11o or $4,000 . . . . . . . . . . . . . . . . . . . . 11p

q Basis of property placed in service during the tax year that was acquired after December 31, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

December 31, 2008 . . . . . . . . . . . . . . $ × 30% (.30) 11q

Geothermal heat pump systems (see instructions):

r Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer 

after October 3, 2008 . . . . . . . . . . . . . . $ × 10% (.10) 11r

Qualified investment credit facility property (see instructions):

s Basis of property placed in service during the tax year . . . $ × 30% (.30) 11s

12 Enter the applicable unused investment credit from cooperatives (see instructions) . . . . . 12

13 Add lines 10e through 10j, 10m, 11a, 11b, 11e, 11h, 11k, 11n, 11p, 11q, 11r, 11s, and 12 . . . 13

14 Rehabilitation and energy credits included on line 13 from passive activities . . . . . . . . 14

15 Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . 15

16 Rehabilitation and energy credits allowed for 2009 from a passive activity . . . . . . . . 16

17 Carryforward of the rehabilitation credit that originated after 2007 and the energy credit that 

originated in a tax year that began after October 3, 2008 (see instructions) . . . . . . . . 17

18 Carryback of rehabilitation and energy credits from 2010 . . . . . . . . . . . . . . 18

19 Add lines 15 through 18. Report this amount on Form 3800, line 29a . . . . . . . . . . 19

Form 3468 (2009) 

7,875

2,232

5,736

1,075

289

6,989

282

29

*

*

*

*Entry for this line is greater than zero, but too small to report

*
86

Form 3468 (2009) Page 3 

Part III Rehabilitation Credit and Energy Credit (continued)

Combined heat and power system property (see instructions):

Caution: You cannot claim this credit if the electrical capacity of the property is more than 50

megawatts or 67,000 horsepower.

l Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

October 3, 2008 . . . . . . . . . . . . . . . . $ × 10% (.10) 11l

m If the electrical capacity of the property is measured in:

• Megawatts, divide 15 by the megawatt capacity. Enter 1.0 if the capacity is 15 megawatts or 

less.

• Horsepower, divide 20,000 by the horsepower. Enter 1.0 if the capacity is 20,000 horsepower or 

less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11m .

n Multiply line 11l by 11m . . . . . . . . . . . . . . . . 11n

Qualified small wind energy property (see instructions):

o Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and before January 1, 2009, and the basis attributable to the construction, reconstruction, or 

erection by the taxpayer after October 3, 2008, and before January 1, 2009 . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . $ × 30% (.30) 11o

p Enter the smaller of line 11o or $4,000 . . . . . . . . . . . . . . . . . . . . 11p

q Basis of property placed in service during the tax year that was acquired after December 31, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer after 

December 31, 2008 . . . . . . . . . . . . . . $ × 30% (.30) 11q

Geothermal heat pump systems (see instructions):

r Basis of property placed in service during the tax year that was acquired after October 3, 2008, 

and the basis attributable to construction, reconstruction, or erection by the taxpayer 

after October 3, 2008 . . . . . . . . . . . . . . $ × 10% (.10) 11r

Qualified investment credit facility property (see instructions):

s Basis of property placed in service during the tax year . . . $ × 30% (.30) 11s

12 Enter the applicable unused investment credit from cooperatives (see instructions) . . . . . 12

13 Add lines 10e through 10j, 10m, 11a, 11b, 11e, 11h, 11k, 11n, 11p, 11q, 11r, 11s, and 12 . . . 13

14 Rehabilitation and energy credits included on line 13 from passive activities . . . . . . . . 14

15 Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . 15

16 Rehabilitation and energy credits allowed for 2009 from a passive activity . . . . . . . . 16

17 Carryforward of the rehabilitation credit that originated after 2007 and the energy credit that 

originated in a tax year that began after October 3, 2008 (see instructions) . . . . . . . . 17

18 Carryback of rehabilitation and energy credits from 2010 . . . . . . . . . . . . . . 18

19 Add lines 15 through 18. Report this amount on Form 3800, line 29a . . . . . . . . . . 19

Form 3468 (2009) 

186,934

39,454

147,481

16,769

26,334

190,584

977

8,964

*Entry for this line is greater than zero, but too small to report

*

*

*

*
87

Form 3800

Department of the Treasury 

Internal Revenue Service (99)

General Business Credit

 See separate instructions.

 Attach to your tax return.

OMB No. 1545-0895

2009

Attachment 

Sequence No. 22

Name(s) shown on return Identifying number 

Part I Current Year Credit 

Important: You may not be required to complete and file a separate credit form (shown in parentheses below) to claim the credit. 

For details, see the instructions. 

1a Investment credit (Form 3468, Part II only) (attach Form 3468) . . . . . . . . . . . 1a 

b Welfare-to-work credit (only from partnerships, S corporations, estates, and trusts) . . . . 1b 

c Credit for increasing research activities (Form 6765). (Individuals: see instructions) . . . . 1c 

d Low-income housing credit (Form 8586, Part I only) (enter EIN if claiming this credit from a 

pass-through entity: . . . . . . . . . . . . . . . . ) 1d 

e Disabled access credit (Form 8826) (do not enter more than $5,000) . . . . . . . . . 1e 

f Renewable electricity production credit (Form 8835) . . . . . . . . . . . . . . 1f 

g Indian employment credit (Form 8845) . . . . . . . . . . . . . . . . . . . 1g 

h Orphan drug credit (Form 8820) . . . . . . . . . . . . . . . . . . . . . 1h 

i New markets credit (Form 8874) (enter EIN if claiming this credit from a pass-through entity: 

) . . . . . . . . . . . . . . . . . . . . . . . 1i 

j Credit for small employer pension plan startup costs (Form 8881) (do not enter more than $500) 1j 

k Credit for employer-provided child care facilities and services (Form 8882) (enter EIN if

claiming this credit from a pass-through entity: ) . . . . . 1k 

l Biodiesel and renewable diesel fuels credit (attach Form 8864) . . . . . . . . . . 1l 

m Low sulfur diesel fuel production credit (Form 8896) . . . . . . . . . . . . . . 1m 

n Distilled spirits credit (Form 8906) . . . . . . . . . . . . . . . . . . . . 1n 

o Nonconventional source fuel credit (Form 8907) . . . . . . . . . . . . . . . 1o 

p Energy efficient home credit (Form 8908) . . . . . . . . . . . . . . . . . . 1p 

q Energy efficient appliance credit (Form 8909) . . . . . . . . . . . . . . . . 1q 

r Alternative motor vehicle credit (Form 8910) (enter EIN if claiming this credit from a 

pass-through entity: ) . . . . . . . . . . . . . . . 1r 

s Alternative fuel vehicle refueling property credit (Form 8911) . . . . . . . . . . . 1s 

t Credits for affected Midwestern disaster area employers (Form 5884-A) . . . . . . . 1t 

u Mine rescue team training credit (Form 8923) . . . . . . . . . . . . . . . . 1u 

v Agricultural chemicals security credit (Form 8931) . . . . . . . . . . . . . . . 1v 

w Credit for employer differential wage payments (Form 8932) . . . . . . . . . . . 1w 

x Carbon dioxide sequestration credit (Form 8933) . . . . . . . . . . . . . . . 1x 

y Qualified plug-in electric drive motor vehicle credit (Form 8936) . . . . . . . . . . 1y 

z Qualified plug-in electric vehicle credit (Form 8834, Part I only) . . . . . . . . . . 1z 

aa Credit for contributions to selected community development corporations (only from

partnerships and S corporations) . . . . . . . . . . . . . . . . . . . . 1aa 

bb General credits from an electing large partnership (Schedule K-1 (Form 1065-B)) . . . . . 1bb 

2 Add lines 1a through 1bb . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Passive activity credits included on line 2 (see instructions) . . . . . . . . . . . . 3 

4 Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Passive activity credits allowed for 2009 (see instructions) . . . . . . . . . . . . 5 

6 Carryforward of general business credit to 2009. See instructions for the schedule to attach . 6 

7 Carryback of general business credit from 2010 (see instructions) . . . . . . . . . 7 

8 Current year credit. Add lines 4 through 7 . . . . . . . . . . . . . . . . . 8 

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2009) 

339,906

1,438

1,395

48,582

57,378

9,820

4,045

4,703

1,716

827

4,785

12,297

5,610

1,209

490

188,040

83,693

109,337

63,604

211,360

1,187

253

8,412

5,140

14,950

261

167

6,685

889

*

474

2,002

115

* Entry for this line is greater than zero, but too small to report

*

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 509,228
88

Form 3800

Department of the Treasury 

Internal Revenue Service (99)

General Business Credit

 See separate instructions.

 Attach to your tax return.

OMB No. 1545-0895

2009

Attachment 

Sequence No. 22

Name(s) shown on return Identifying number 

Part I Current Year Credit 

Important: You may not be required to complete and file a separate credit form (shown in parentheses below) to claim the credit. 

For details, see the instructions. 

1a Investment credit (Form 3468, Part II only) (attach Form 3468) . . . . . . . . . . . 1a 

b Welfare-to-work credit (only from partnerships, S corporations, estates, and trusts) . . . . 1b 

c Credit for increasing research activities (Form 6765). (Individuals: see instructions) . . . . 1c 

d Low-income housing credit (Form 8586, Part I only) (enter EIN if claiming this credit from a 

pass-through entity: . . . . . . . . . . . . . . . . ) 1d 

e Disabled access credit (Form 8826) (do not enter more than $5,000) . . . . . . . . . 1e 

f Renewable electricity production credit (Form 8835) . . . . . . . . . . . . . . 1f 

g Indian employment credit (Form 8845) . . . . . . . . . . . . . . . . . . . 1g 

h Orphan drug credit (Form 8820) . . . . . . . . . . . . . . . . . . . . . 1h 

i New markets credit (Form 8874) (enter EIN if claiming this credit from a pass-through entity: 

) . . . . . . . . . . . . . . . . . . . . . . . 1i 

j Credit for small employer pension plan startup costs (Form 8881) (do not enter more than $500) 1j 

k Credit for employer-provided child care facilities and services (Form 8882) (enter EIN if

claiming this credit from a pass-through entity: ) . . . . . 1k 

l Biodiesel and renewable diesel fuels credit (attach Form 8864) . . . . . . . . . . 1l 

m Low sulfur diesel fuel production credit (Form 8896) . . . . . . . . . . . . . . 1m 

n Distilled spirits credit (Form 8906) . . . . . . . . . . . . . . . . . . . . 1n 

o Nonconventional source fuel credit (Form 8907) . . . . . . . . . . . . . . . 1o 

p Energy efficient home credit (Form 8908) . . . . . . . . . . . . . . . . . . 1p 

q Energy efficient appliance credit (Form 8909) . . . . . . . . . . . . . . . . 1q 

r Alternative motor vehicle credit (Form 8910) (enter EIN if claiming this credit from a 

pass-through entity: ) . . . . . . . . . . . . . . . 1r 

s Alternative fuel vehicle refueling property credit (Form 8911) . . . . . . . . . . . 1s 

t Credits for affected Midwestern disaster area employers (Form 5884-A) . . . . . . . 1t 

u Mine rescue team training credit (Form 8923) . . . . . . . . . . . . . . . . 1u 

v Agricultural chemicals security credit (Form 8931) . . . . . . . . . . . . . . . 1v 

w Credit for employer differential wage payments (Form 8932) . . . . . . . . . . . 1w 

x Carbon dioxide sequestration credit (Form 8933) . . . . . . . . . . . . . . . 1x 

y Qualified plug-in electric drive motor vehicle credit (Form 8936) . . . . . . . . . . 1y 

z Qualified plug-in electric vehicle credit (Form 8834, Part I only) . . . . . . . . . . 1z 

aa Credit for contributions to selected community development corporations (only from

partnerships and S corporations) . . . . . . . . . . . . . . . . . . . . 1aa 

bb General credits from an electing large partnership (Schedule K-1 (Form 1065-B)) . . . . . 1bb 

2 Add lines 1a through 1bb . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Passive activity credits included on line 2 (see instructions) . . . . . . . . . . . . 3 

4 Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Passive activity credits allowed for 2009 (see instructions) . . . . . . . . . . . . 5 

6 Carryforward of general business credit to 2009. See instructions for the schedule to attach . 6 

7 Carryback of general business credit from 2010 (see instructions) . . . . . . . . . 7 

8 Current year credit. Add lines 4 through 7 . . . . . . . . . . . . . . . . . 8 

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2009) 

4,404,220

6,927

2,724

433,192

124,085

17,993

22,547

21,748

4,709

6,410

1,497

5,296

13,326

5,092

19

774,964

147,824

627,140

152,123

3,624,957

65

13,434

12,187

31,763

30,959

3,907

35

4,768

4,815

355

6,617

364

*

* Entry for this line is greater than zero, but too small to report

*

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 509,228
89

Form 3800 (2009) Page 2 

Part II Allowable Credit 

9 Regular tax before credits: 

● Individuals. Enter the amount from Form 1040, line 44 or Form 1040NR, line 41 .

● Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the

applicable line of your return . . . . . . . . . . . . . . . . . .

● Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, 

lines 1a and 1b, or the amount from the applicable line of your return . . . . . . 9

10 Alternative minimum tax: 

● Individuals. Enter the amount from Form 6251, line 36 . . . . . . . .

● Corporations. Enter the amount from Form 4626, line 14 . . . . . . .

● Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56 . .  . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 a Foreign tax credit . . . . . . . . . . . . . . . . 12a 

b Credits from Form 1040, lines 48 through 52 (or Form 1040NR, lines 

45 through 48); Form 8859, line 11; Form 8834, lines 22 and 29; 

Form 8910, line 21; Form 8911, line 23; Form 8936, line 14; and 

Schedule R, line 24 . . . . . . . . . . . . . . . 12b 

c Add lines 12a and 12b . . . . . . . . . . . . . . . . . . . . . . . . 12c 

13 Net income tax. Subtract line 12c from line 11. If zero, skip lines 14 through 17 and enter -0- on line 18a 13 

14 Net regular tax. Subtract line 12c from line 9. If zero or less, enter -0- 14 

15 Enter 25% (.25) of the excess, if any, of line 14 over $25,000 (see 

instructions) . . . . . . . . . . . . . . . . . . 15 

16 Tentative minimum tax: 

● Individuals. Enter the amount from Form 6251, line 34 . . .

● Corporations. Enter the amount from Form 4626, line 12 . . .

● Estates and trusts. Enter the amount from Schedule I 

(Form 1041), line 54 . . . . . . . . . . . . . .  16 

17 Enter the greater of line 15 or line 16 . . . . . . . . . . . . . . . . . . . . 17 

18a Subtract line 17 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . 18a 

b For a corporation electing to accelerate the research credit, enter the bonus depreciation

amount attributable to the research credit. (see instructions) . . . . . . . . . . . . 18b 

c Add lines 18a and 18b . . . . . . . . . . . . . . . . . . . . . . . . 18c 

19a Enter the smaller of line 8 or line 18c . . . . . . . . . . . . . . . . . . . 19a 

C corporations: See the line 19a instructions if there has been an ownership change, 

acquisition, or reorganization. 

b Enter the smaller of line 8 or line 18a. If you made an entry on line 18b, go to line 19c; otherwise, 

skip line 19c (see instructions) . . . . . . . . . . . . . . . . . . . . . . 19b 

c Subtract line 19b from line 19a. This is the refundable amount for a corporation electing to 

accelerate the research credit. Include this amount on line 32g of Form 1120 (or the applicable 

line of your return) . . . . . . . . . . . . . . . . . . . . . . . . . . 19c 

Form 3800 (2009) 

152,874

338,602

426,393

421,683

209,168

136,843

272,234

341,591

261,509

158,868
90

Form 3800 (2009) Page 2 

Part II Allowable Credit 

9 Regular tax before credits: 

● Individuals. Enter the amount from Form 1040, line 44 or Form 1040NR, line 41 .

● Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the

applicable line of your return . . . . . . . . . . . . . . . . . .

● Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, 

lines 1a and 1b, or the amount from the applicable line of your return . . . . . . 9

10 Alternative minimum tax: 

● Individuals. Enter the amount from Form 6251, line 36 . . . . . . . .

● Corporations. Enter the amount from Form 4626, line 14 . . . . . . .

● Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56 . .  . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 a Foreign tax credit . . . . . . . . . . . . . . . . 12a 

b Credits from Form 1040, lines 48 through 52 (or Form 1040NR, lines 

45 through 48); Form 8859, line 11; Form 8834, lines 22 and 29; 

Form 8910, line 21; Form 8911, line 23; Form 8936, line 14; and 

Schedule R, line 24 . . . . . . . . . . . . . . . 12b 

c Add lines 12a and 12b . . . . . . . . . . . . . . . . . . . . . . . . 12c 

13 Net income tax. Subtract line 12c from line 11. If zero, skip lines 14 through 17 and enter -0- on line 18a 13 

14 Net regular tax. Subtract line 12c from line 9. If zero or less, enter -0- 14 

15 Enter 25% (.25) of the excess, if any, of line 14 over $25,000 (see 

instructions) . . . . . . . . . . . . . . . . . . 15 

16 Tentative minimum tax: 

● Individuals. Enter the amount from Form 6251, line 34 . . .

● Corporations. Enter the amount from Form 4626, line 12 . . .

● Estates and trusts. Enter the amount from Schedule I 

(Form 1041), line 54 . . . . . . . . . . . . . .  16 

17 Enter the greater of line 15 or line 16 . . . . . . . . . . . . . . . . . . . . 17 

18a Subtract line 17 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . 18a 

b For a corporation electing to accelerate the research credit, enter the bonus depreciation

amount attributable to the research credit. (see instructions) . . . . . . . . . . . . 18b 

c Add lines 18a and 18b . . . . . . . . . . . . . . . . . . . . . . . . 18c 

19a Enter the smaller of line 8 or line 18c . . . . . . . . . . . . . . . . . . . 19a 

C corporations: See the line 19a instructions if there has been an ownership change, 

acquisition, or reorganization. 

b Enter the smaller of line 8 or line 18a. If you made an entry on line 18b, go to line 19c; otherwise, 

skip line 19c (see instructions) . . . . . . . . . . . . . . . . . . . . . . 19b 

c Subtract line 19b from line 19a. This is the refundable amount for a corporation electing to 

accelerate the research credit. Include this amount on line 32g of Form 1120 (or the applicable 

line of your return) . . . . . . . . . . . . . . . . . . . . . . . . . . 19c 

Form 3800 (2009) 

2,850,530

58,184,205

64,565,152

61,719,320

13,655,585

272,140

2,317,400

58,456,469

6,209,807

600,676
91

Form 3800 (2009) Page 3 

Part II Allowable Credit (Continued)

Note. If you are not filing Form 8844, skip lines 20 through 24 and enter -0- on line 25. 

20 Multiply line 16 by 75% . . . . . . . . . . . . . . . . . . . . . . . . 20 

21 Enter the greater of line 15 or line 20 . . . . . . . . . . . . . . . . . . . . 21 

22 Subtract line 21 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . 22 

23 Subtract line 19b from line 22. If zero or less, enter -0- . . . . . . . . . . . . . . 23 

24 Enter the amount from Form 8844, line 10 or line 12 . . . . . . . . . . . . . . . 24 

25 Empowerment zone and renewal community employment credit allowed. Enter the smaller of 

line 23 or line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . 25 

26 Subtract line 15 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . 26 

27 Add lines 19b and 25 . . . . . . . . . . . . . . . . . . . . . . . . . 27 

28 Subtract line 27 from line 26. If zero or less, enter -0- . . . . . . . . . . . . . . 28 

29a Enter the investment credit from Form 3468, Part III, line 19 (attach 

Form 3468) . . . . . . . . . . . . . . . . . . 29a 

b Enter the work opportunity credit from Form 5884, line 10 or 

line 12 . . . . . . . . . . . . . . . . . . . . 29b 

c Enter the alcohol and cellulosic biofuel fuels credit from Form 6478, 

line 14 or line 16 . . . . . . . . . . . . . . . . 29c 

d Enter the low-income housing credit from Form 8586, Part II, line 18 

or line 20 . . . . . . . . . . . . . . . . . . . 29d 

e Enter the applicable part of the amount of the renewable electricity, 

refined coal, and Indian coal production credit from Form 8835, 

Part II, line 36 or line 38 . . . . . . . . . . . . . . 29e 

f Enter the credit for employer social security and Medicare taxes 

paid on certain employee tips from Form 8846, line 12 . . . . 29f 

g Enter the qualified railroad track maintenance credit from Form 

8900, line 12 . . . . . . . . . . . . . . . . . . 29g 

30 Add lines 29a through 29g . . . . . . . . . . . . . . . . . . . . . . . 30 

31 Enter the smaller of line 28 or line 30 . . . . . . . . . . . . . . . . . . . 31 

32 Credit allowed for the current year. Add lines 27 and 31. 

Report the amount from line 32 (if smaller than the sum of lines 8, 24, and 30, see instructions) 

as indicated below or on the applicable line of your return: 

● Individuals. Form 1040, line 53 or Form 1040NR, line 49 . . . . . . .

● Corporations. Form 1120, Schedule J, line 5c . . . . . . . . . .

● Estates and trusts. Form 1041, Schedule G, line 2c . . . . . . . .  . . . 32 

Form 3800 (2009) 

73

46,061

46,132

49,739

49,698

37,988

34,453

425,484

185,650

408,665

19,059

6,989

10,377

1,526

156,467

130,773

292,508

77,107

49,883
92

Form 3800 (2009) Page 3 

Part II Allowable Credit (Continued)

Note. If you are not filing Form 8844, skip lines 20 through 24 and enter -0- on line 25. 

20 Multiply line 16 by 75% . . . . . . . . . . . . . . . . . . . . . . . . 20 

21 Enter the greater of line 15 or line 20 . . . . . . . . . . . . . . . . . . . . 21 

22 Subtract line 21 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . 22 

23 Subtract line 19b from line 22. If zero or less, enter -0- . . . . . . . . . . . . . . 23 

24 Enter the amount from Form 8844, line 10 or line 12 . . . . . . . . . . . . . . . 24 

25 Empowerment zone and renewal community employment credit allowed. Enter the smaller of 

line 23 or line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . 25 

26 Subtract line 15 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . 26 

27 Add lines 19b and 25 . . . . . . . . . . . . . . . . . . . . . . . . . 27 

28 Subtract line 27 from line 26. If zero or less, enter -0- . . . . . . . . . . . . . . 28 

29a Enter the investment credit from Form 3468, Part III, line 19 (attach 

Form 3468) . . . . . . . . . . . . . . . . . . 29a 

b Enter the work opportunity credit from Form 5884, line 10 or 

line 12 . . . . . . . . . . . . . . . . . . . . 29b 

c Enter the alcohol and cellulosic biofuel fuels credit from Form 6478, 

line 14 or line 16 . . . . . . . . . . . . . . . . 29c 

d Enter the low-income housing credit from Form 8586, Part II, line 18 

or line 20 . . . . . . . . . . . . . . . . . . . 29d 

e Enter the applicable part of the amount of the renewable electricity, 

refined coal, and Indian coal production credit from Form 8835, 

Part II, line 36 or line 38 . . . . . . . . . . . . . . 29e 

f Enter the credit for employer social security and Medicare taxes 

paid on certain employee tips from Form 8846, line 12 . . . . 29f 

g Enter the qualified railroad track maintenance credit from Form 

8900, line 12 . . . . . . . . . . . . . . . . . . 29g 

30 Add lines 29a through 29g . . . . . . . . . . . . . . . . . . . . . . . 30 

31 Enter the smaller of line 28 or line 30 . . . . . . . . . . . . . . . . . . . 31 

32 Credit allowed for the current year. Add lines 27 and 31. 

Report the amount from line 32 (if smaller than the sum of lines 8, 24, and 30, see instructions) 

as indicated below or on the applicable line of your return: 

● Individuals. Form 1040, line 53 or Form 1040NR, line 49 . . . . . . .

● Corporations. Form 1120, Schedule J, line 5c . . . . . . . . . .

● Estates and trusts. Form 1041, Schedule G, line 2c . . . . . . . .  . . . 32 

Form 3800 (2009) 

40,622

14,920,517

14,774,989

6,811,145

6,739,506

221,804

124,761

50,605,225

723,252

49,881,973

69,561

190,584

44,394

37,710

1,638,701

875,719

1,601,155

653,836

601,661
93

Form 3903 

Department of the Treasury 

Internal Revenue Service (99) 

Moving Expenses 

 Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074 

2009

Attachment 

Sequence No. 62 

Name(s) shown on return Your social security number 

Before you begin: ✓ See the Distance Test and Time Test in the instructions to find out if you can deduct your moving 

expenses. 

✓ See Members of the Armed Forces on the back, if applicable. 

1 Transportation and storage of household goods and personal effects (see instructions) . . . 1 

2 Travel (including lodging) from your old home to your new home (see instructions). Do not

include the cost of meals . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the total amount your employer paid you for the expenses listed on lines 1 and 2 that is 

not included in box 1 of your Form W-2 (wages). This amount should be shown in box 12 of your 

Form W-2 with code P . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Is line 3 more than line 4? 

No. You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3 

from line 4 and include the result on Form 1040, line 7, or Form 1040NR, line 8. 

Yes. Subtract line 4 from line 3. Enter the result here and on Form 1040, line 26, or Form

1040NR, line 26. This is your moving expense deduction . . . . . . . . . 5 

General Instructions 

What’s New 

For 2009, the standard mileage rate for 

using your vehicle to move to a new home 

is 24 cents a mile.

Purpose of Form 

Use Form 3903 to figure your moving 

expense deduction for a move related to 

the start of work at a new principal place 

of work (workplace). If the new workplace 

is outside the United States or its 

possessions, you must be a U.S. citizen or 

resident alien to deduct your expenses. 

If you qualify to deduct expenses for 

more than one move, use a separate Form 

3903 for each move. 

For more details, see Pub. 521, Moving 

Expenses. 

Moving Expenses You Can 

Deduct 

You can deduct the reasonable expenses 

of moving your household goods and 

personal effects and of traveling from your 

old home to your new home. Reasonable 

expenses can include the cost of lodging 

(but not meals) while traveling to your new 

home. You cannot deduct the cost of 

sightseeing trips.

Who Can Deduct Moving 

Expenses 

If you move to a new home because of a 

new principal workplace, you may be able 

to deduct your moving expenses whether 

you are self-employed or an employee. But 

you must meet both the distance and time 

tests that follow. 

Members of the Armed Forces 

may not have to meet the 

distance and time tests. See 

instructions on the back.

Distance Test 

Your new principal workplace must be at 

least 50 miles farther from your old home 

than your old workplace was. For example, 

if your old workplace was 3 miles from your 

old home, your new workplace must be at 

least 53 miles from that home. If you did 

not have an old workplace, your new 

workplace must be at least 50 miles from 

your old home. The distance between the 

two points is the shortest of the more 

commonly traveled routes between them. 

To see if you meet the 

distance test, you can 

use the worksheet 

below. 

Distance Test Worksheet Keep a Copy for Your Records 

1. Number of miles from your old home to your new workplace . . . . . . . . . . . 1. miles

2. Number of miles from your old home to your old workplace . . . . . . . . . . . . 2. miles

3. Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . 3. miles

Is line 3 at least 50 miles? 

Yes. You meet this test. 

No. You do not meet this test. You cannot deduct your moving expenses. Do not complete Form 3903. 

For Paperwork Reduction Act Notice, see back of form. Cat. No. 12490K Form 3903 (2009) 

Total Forms Filed = 869,001

834,495

768,859

669,382

868,905

112,936

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
94

Form 3903 

Department of the Treasury 

Internal Revenue Service (99) 

Moving Expenses 

 Attach to Form 1040 or Form 1040NR. 

OMB No. 1545-0074 

2009

Attachment 

Sequence No. 62 

Name(s) shown on return Your social security number 

Before you begin: ✓ See the Distance Test and Time Test in the instructions to find out if you can deduct your moving 

expenses. 

✓ See Members of the Armed Forces on the back, if applicable. 

1 Transportation and storage of household goods and personal effects (see instructions) . . . 1 

2 Travel (including lodging) from your old home to your new home (see instructions). Do not

include the cost of meals . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the total amount your employer paid you for the expenses listed on lines 1 and 2 that is 

not included in box 1 of your Form W-2 (wages). This amount should be shown in box 12 of your 

Form W-2 with code P . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Is line 3 more than line 4? 

No. You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3 

from line 4 and include the result on Form 1040, line 7, or Form 1040NR, line 8. 

Yes. Subtract line 4 from line 3. Enter the result here and on Form 1040, line 26, or Form

1040NR, line 26. This is your moving expense deduction . . . . . . . . . 5 

General Instructions 

What’s New 

For 2009, the standard mileage rate for 

using your vehicle to move to a new home 

is 24 cents a mile.

Purpose of Form 

Use Form 3903 to figure your moving 

expense deduction for a move related to 

the start of work at a new principal place 

of work (workplace). If the new workplace 

is outside the United States or its 

possessions, you must be a U.S. citizen or 

resident alien to deduct your expenses. 

If you qualify to deduct expenses for 

more than one move, use a separate Form 

3903 for each move. 

For more details, see Pub. 521, Moving 

Expenses. 

Moving Expenses You Can 

Deduct 

You can deduct the reasonable expenses 

of moving your household goods and 

personal effects and of traveling from your 

old home to your new home. Reasonable 

expenses can include the cost of lodging 

(but not meals) while traveling to your new 

home. You cannot deduct the cost of 

sightseeing trips.

Who Can Deduct Moving 

Expenses 

If you move to a new home because of a 

new principal workplace, you may be able 

to deduct your moving expenses whether 

you are self-employed or an employee. But 

you must meet both the distance and time 

tests that follow. 

Members of the Armed Forces 

may not have to meet the 

distance and time tests. See 

instructions on the back.

Distance Test 

Your new principal workplace must be at 

least 50 miles farther from your old home 

than your old workplace was. For example, 

if your old workplace was 3 miles from your 

old home, your new workplace must be at 

least 53 miles from that home. If you did 

not have an old workplace, your new 

workplace must be at least 50 miles from 

your old home. The distance between the 

two points is the shortest of the more 

commonly traveled routes between them. 

To see if you meet the 

distance test, you can 

use the worksheet 

below. 

Distance Test Worksheet Keep a Copy for Your Records 

1. Number of miles from your old home to your new workplace . . . . . . . . . . . 1. miles

2. Number of miles from your old home to your old workplace . . . . . . . . . . . . 2. miles

3. Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . 3. miles

Is line 3 at least 50 miles? 

Yes. You meet this test. 

No. You do not meet this test. You cannot deduct your moving expenses. Do not complete Form 3903. 

For Paperwork Reduction Act Notice, see back of form. Cat. No. 12490K Form 3903 (2009) 

2,030,525

1,741,823

567,451

2,309,274

282,738

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 869,001
95

Form 4136

Department of the Treasury 

Internal Revenue Service (99)

Credit for Federal Tax Paid on Fuels

 See the separate instructions.

 Attach this form to your income tax return.

OMB No. 1545-0162

2009

Attachment 

Sequence No. 23

Name (as shown on your income tax return) Taxpayer identification number

Caution. Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For 

claims on lines 1c and 2b (type of use 13 and 14), 3d, 4c, and 5, claimant has not waived the right to make the claim. 

For claims on lines 1c and 2b (type of use 13 and 14), claimant certifies that a certificate has not been provided to the 

credit card issuer.

1 Nontaxable Use of Gasoline

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Off-highway business use $ .183  $

b Use on a farm for farming purposes .183 362

c Other nontaxable use (see Caution above line 1) .183

d Exported .184 411

2 Nontaxable Use of Aviation Gasoline

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use in commercial aviation (other than foreign trade) $ .15/.000* $ 354

b Other nontaxable use (see Caution above line 1) .193/.043* 324

c Exported .194/.044* 412

d LUST tax on aviation fuels used in foreign trade .001 433

*This rate applies after December 31, 2009.

3 Nontaxable Use of Undyed Diesel Fuel

Claimant certifies that the diesel fuel did not contain visible evidence of dye. 

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here 

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use $ .243  b Use on a farm for farming purposes .243 $ 360

c Use in trains .243 353

d Use in certain intercity and local buses (see Caution 

above line 1) .17 350

e Exported .244 413

4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)

Claimant certifies that the kerosene did not contain visible evidence of dye. 

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here 

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use taxed at $.244 $ .243  b Use on a farm for farming purposes .243 $ 346

c Use in certain intercity and local buses (see Caution 

above line 1) .17 347

d Exported .244 414

e Nontaxable use taxed at $.044 .043 377

f Nontaxable use taxed at $.219 .218 369

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 12625R Form 4136 (2009)

Total Forms Filed = 323,330

288,885

721

1,633

55,324

1,092

7,981

0

3,368

0

0

0

*

0

* Entry for this line is greater than zero, but too small to report

*

*

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Data on this form reflects only form 1040 filers, not business or fiduciary filers
96

Form 4136

Department of the Treasury 

Internal Revenue Service (99)

Credit for Federal Tax Paid on Fuels

 See the separate instructions.

 Attach this form to your income tax return.

OMB No. 1545-0162

2009

Attachment 

Sequence No. 23

Name (as shown on your income tax return) Taxpayer identification number

Caution. Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For 

claims on lines 1c and 2b (type of use 13 and 14), 3d, 4c, and 5, claimant has not waived the right to make the claim. 

For claims on lines 1c and 2b (type of use 13 and 14), claimant certifies that a certificate has not been provided to the 

credit card issuer.

1 Nontaxable Use of Gasoline

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Off-highway business use $ .183  $

b Use on a farm for farming purposes .183 362

c Other nontaxable use (see Caution above line 1) .183

d Exported .184 411

2 Nontaxable Use of Aviation Gasoline

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use in commercial aviation (other than foreign trade) $ .15/.000* $ 354

b Other nontaxable use (see Caution above line 1) .193/.043* 324

c Exported .194/.044* 412

d LUST tax on aviation fuels used in foreign trade .001 433

*This rate applies after December 31, 2009.

3 Nontaxable Use of Undyed Diesel Fuel

Claimant certifies that the diesel fuel did not contain visible evidence of dye. 

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here 

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use $ .243  b Use on a farm for farming purposes .243 $ 360

c Use in trains .243 353

d Use in certain intercity and local buses (see Caution 

above line 1) .17 350

e Exported .244 413

4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)

Claimant certifies that the kerosene did not contain visible evidence of dye. 

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here 

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use taxed at $.244 $ .243  b Use on a farm for farming purposes .243 $ 346

c Use in certain intercity and local buses (see Caution 

above line 1) .17 347

d Exported .244 414

e Nontaxable use taxed at $.044 .043 377

f Nontaxable use taxed at $.219 .218 369

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 12625R Form 4136 (2009)

55,295

342

1,286

30,170

385

3,006

0

720

0

0

0

0

* Entry for this line is greater than zero, but too small to report

*

*

*

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Data on this form reflects only form 1040 filers, not business or fiduciary filers Total Forms Filed = 323,330
97

Form 4136 (2009) Page 2 

5 Kerosene Used in Aviation (see Caution above line 1)

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Kerosene used in commercial aviation (other than foreign 

trade) taxed at $.244 $ .200 $ 417

b Kerosene used in commercial aviation (other than foreign 

trade) taxed at $.219/.044* .175/.000* 355

c Nontaxable use (other than use by state or local 

government) taxed at $.244 .243 346

d Nontaxable use (other than use by state or local 

government) taxed at $.219/.044* .218/.043* 369

e LUST tax on aviation fuels used in foreign trade .001 433

*This rate applies after December 31, 2009.

6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel Registration No. 

Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent 

of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain visible evidence of dye.

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here . . . 

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use by a state or local government $ .243 $ 360

b Use in certain intercity and local buses .17 350

7 Sales by Registered Ultimate Vendors of Undyed Kerosene (Other 

Than Kerosene For Use in Aviation) Registration No. 

Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the 

buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of dye.

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here . . . . 

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use by a state or local government $ .243  b Sales from a blocked pump .243 $ 346

c Use in certain intercity and local buses .17 347

8 Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation Registration No. 

Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the 

amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. See the instructions for additional information 

to be submitted.

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use in commercial aviation (other than foreign trade) taxed 

at $.219/.044* $ .175/.000* $ 355

b Use in commercial aviation (other than foreign trade) taxed 

at $.244 .200 417

c Nonexempt use in noncommercial aviation .025/.200* 418

d Other nontaxable uses taxed at $.244 .243 346

e Other nontaxable uses taxed at $.219/.044* .218/.043* 369

f LUST tax on aviation fuels used in foreign trade .001 433

*This rate applies after December 31, 2009.

Form 4136 (2009)

25

44

7,981

7,981

7,981

0

25

55,324

44

0

0

*

*

* Entry for this line is greater than zero, but too small to report

*

*
98

Form 4136 (2009) Page 2 

5 Kerosene Used in Aviation (see Caution above line 1)

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Kerosene used in commercial aviation (other than foreign 

trade) taxed at $.244 $ .200 $ 417

b Kerosene used in commercial aviation (other than foreign 

trade) taxed at $.219/.044* .175/.000* 355

c Nontaxable use (other than use by state or local 

government) taxed at $.244 .243 346

d Nontaxable use (other than use by state or local 

government) taxed at $.219/.044* .218/.043* 369

e LUST tax on aviation fuels used in foreign trade .001 433

*This rate applies after December 31, 2009.

6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel Registration No. 

Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent 

of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain visible evidence of dye.

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here . . . 

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use by a state or local government $ .243 $ 360

b Use in certain intercity and local buses .17 350

7 Sales by Registered Ultimate Vendors of Undyed Kerosene (Other 

Than Kerosene For Use in Aviation) Registration No. 

Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the 

buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of dye.

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here . . . . 

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use by a state or local government $ .243  b Sales from a blocked pump .243 $ 346

c Use in certain intercity and local buses .17 347

8 Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation Registration No. 

Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the 

amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. See the instructions for additional information 

to be submitted.

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use in commercial aviation (other than foreign trade) taxed 

at $.219/.044* $ .175/.000* $ 355

b Use in commercial aviation (other than foreign trade) taxed 

at $.244 .200 417

c Nonexempt use in noncommercial aviation .025/.200* 418

d Other nontaxable uses taxed at $.244 .243 346

e Other nontaxable uses taxed at $.219/.044* .218/.043* 369

f LUST tax on aviation fuels used in foreign trade .001 433

*This rate applies after December 31, 2009.

Form 4136 (2009)

153

78

3,006

3,006

3,006

0

153

30,170

78

0

0

*

*

*

*
99

Form 4136 (2009) Page 3 

9 Alcohol Fuel Mixture Credit Registration No. 

Claimant produced an alcohol fuel mixture by mixing taxable fuel with alcohol. The alcohol fuel mixture was sold by the claimant to any person 

for use as a fuel or was used as a fuel by the claimant.

(b) Rate (c) Gallons of 

alcohol 

(d) Amount of credit (e) CRN

a Alcohol fuel mixtures containing ethanol $ .45 $ 393

b Alcohol fuel mixtures containing alcohol (other than ethanol) .60 394

10 Biodiesel or Renewable Diesel Mixture Credit Registration No. 

Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM 

D6751 and met EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a 

fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel 

Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). 

The renewable diesel used to produce the renewable diesel mixture was derived from biomass process, met EPA’s registration requirements 

for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the 

claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if 

applicable, the Statement of Biodiesel Reseller, both of which have been edited as discussed in the Instructions for Form 4136. See the 

instructions for line 10 for information about renewable diesel used in aviation.

(b) Rate (c) Gallons of 

biodiesel or 

renewable 

diesel

(d) Amount of credit (e) CRN

a Biodiesel (other than agri-biodiesel) mixtures $1.00/.000* $ 388

b Agri-biodiesel mixtures $1.00/.000* 390

c Renewable diesel mixtures $1.00/.000* 307

*This rate applies after December 31, 2009.

11 Nontaxable Use of Alternative Fuel

Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 5 in the Instructions for Form 4136 for the credit rate.

(a) Type of use (b) Rate (c) Gallons 

 or gasoline 

 gallon 

equivalents (GGE)

(d) Amount of credit (e) CRN

a Liquefied petroleum gas (LPG) $ .183 $ 419

b “P Series” fuels .183 420

c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.) .183 421

d Liquefied hydrogen .183 422

e Any liquid fuel derived from coal (including peat) through the 

Fischer-Tropsch process .243 423

f Liquid fuel derived from biomass .243 424

g Liquefied natural gas (LNG) .243 425

h Liquefied gas derived from biomass .183 435

12 Alternative Fuel Credit and Alternative Fuel Mixture Credit Registration No. 

(b) Rate (c) Gallons 

 or gasoline 

 gallon 

equivalents (GGE)

(d) Amount of credit (e) CRN

a Liquefied petroleum gas (LPG) $ .50/000* $ 426

b “P Series” fuels .50/.000* 427

c Compressed natural gas (CNG) (GGE = 121 cu. ft.) .50/.000* 428

d Liquefied hydrogen .50 429

e Any liquid fuel derived from coal (including peat) through the 

Fischer-Tropsch process .50/.000* 430

f Liquid fuel derived from biomass .50/.000* 431

g Liquefied natural gas (LNG) .50/.000* 432

h Liquefied gas derived from biomass .50/.000* 436

i Compressed gas derived from biomass (GGE = 121 cu. ft.) .50/.000* 437

*This rate applies after December 31, 2009. Form 4136 (2009)

0

0

0

0

0

431

0

0

0

1,083

0

0

0

0

*

*

*

*

* Entry for this line is greater than zero, but too small to report

*

*

*

*
100

Form 4136 (2009) Page 3 

9 Alcohol Fuel Mixture Credit Registration No. 

Claimant produced an alcohol fuel mixture by mixing taxable fuel with alcohol. The alcohol fuel mixture was sold by the claimant to any person 

for use as a fuel or was used as a fuel by the claimant.

(b) Rate (c) Gallons of 

alcohol 

(d) Amount of credit (e) CRN

a Alcohol fuel mixtures containing ethanol $ .45 $ 393

b Alcohol fuel mixtures containing alcohol (other than ethanol) .60 394

10 Biodiesel or Renewable Diesel Mixture Credit Registration No. 

Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM 

D6751 and met EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a 

fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel 

Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). 

The renewable diesel used to produce the renewable diesel mixture was derived from biomass process, met EPA’s registration requirements 

for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the 

claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if 

applicable, the Statement of Biodiesel Reseller, both of which have been edited as discussed in the Instructions for Form 4136. See the 

instructions for line 10 for information about renewable diesel used in aviation.

(b) Rate (c) Gallons of 

biodiesel or 

renewable 

diesel

(d) Amount of credit (e) CRN

a Biodiesel (other than agri-biodiesel) mixtures $1.00/.000* $ 388

b Agri-biodiesel mixtures $1.00/.000* 390

c Renewable diesel mixtures $1.00/.000* 307

*This rate applies after December 31, 2009.

11 Nontaxable Use of Alternative Fuel

Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 5 in the Instructions for Form 4136 for the credit rate.

(a) Type of use (b) Rate (c) Gallons 

 or gasoline 

 gallon 

equivalents (GGE)

(d) Amount of credit (e) CRN

a Liquefied petroleum gas (LPG) $ .183 $ 419

b “P Series” fuels .183 420

c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.) .183 421

d Liquefied hydrogen .183 422

e Any liquid fuel derived from coal (including peat) through the 

Fischer-Tropsch process .243 423

f Liquid fuel derived from biomass .243 424

g Liquefied natural gas (LNG) .243 425

h Liquefied gas derived from biomass .183 435

12 Alternative Fuel Credit and Alternative Fuel Mixture Credit Registration No. 

(b) Rate (c) Gallons 

 or gasoline 

 gallon 

equivalents (GGE)

(d) Amount of credit (e) CRN

a Liquefied petroleum gas (LPG) $ .50/000* $ 426

b “P Series” fuels .50/.000* 427

c Compressed natural gas (CNG) (GGE = 121 cu. ft.) .50/.000* 428

d Liquefied hydrogen .50 429

e Any liquid fuel derived from coal (including peat) through the 

Fischer-Tropsch process .50/.000* 430

f Liquid fuel derived from biomass .50/.000* 431

g Liquefied natural gas (LNG) .50/.000* 432

h Liquefied gas derived from biomass .50/.000* 436

i Compressed gas derived from biomass (GGE = 121 cu. ft.) .50/.000* 437

*This rate applies after December 31, 2009. Form 4136 (2009)

0

0

0

0

0

302

0

0

0

1,954

0

0

0

0

*

*

*

*

*

*

*

*
101

Form 4136 (2009) Page 4 

13 Registered Credit Card Issuers Registration No. 

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Diesel fuel sold for the exclusive use of a state or local government $ .243 $ 360

b Kerosene sold for the exclusive use of a state or local government .243 346

c Kerosene for use in aviation sold for the exclusive use of a state or local 

government taxed at $.219/.044* .218/.043* 369

*This rate applies after December 31, 2009.

14 Nontaxable Use of a Diesel-Water Fuel Emulsion

Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 6 in the Instructions for Form 4136 for the credit rate.

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use $ .197 $ 309

b Exported .198 306

15 Diesel-Water Fuel Emulsion Blending Registration No. 

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

Blender credit $ .046 $ 310

16 Exported Dyed Fuels and Exported Gasoline Blendstocks

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001 $ .001 $ 415

b Exported dyed kerosene .001 416

17 Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Form 

1040, line 70 (also check box b on line 70); Form 1120, line 32f(2); Form 1120S, line 23c; Form 

1041, line 24g; or the proper line of other returns.  17 $

Form 4136 (2009)

323,330

0

0

0

0

0

7,981

55,324

*
102

Form 4136 (2009) Page 4 

13 Registered Credit Card Issuers Registration No. 

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Diesel fuel sold for the exclusive use of a state or local government $ .243 $ 360

b Kerosene sold for the exclusive use of a state or local government .243 346

c Kerosene for use in aviation sold for the exclusive use of a state or local 

government taxed at $.219/.044* .218/.043* 369

*This rate applies after December 31, 2009.

14 Nontaxable Use of a Diesel-Water Fuel Emulsion

Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 6 in the Instructions for Form 4136 for the credit rate.

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use $ .197 $ 309

b Exported .198 306

15 Diesel-Water Fuel Emulsion Blending Registration No. 

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

Blender credit $ .046 $ 310

16 Exported Dyed Fuels and Exported Gasoline Blendstocks

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001 $ .001 $ 415

b Exported dyed kerosene .001 416

17 Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Form 

1040, line 70 (also check box b on line 70); Form 1120, line 32f(2); Form 1120S, line 23c; Form 

1041, line 24g; or the proper line of other returns.  17 $

Form 4136 (2009)

93,907

0

0

0

0

0

3,006

30,170

*
103

Form 4562

Department of the Treasury 

Internal Revenue Service (99)

Depreciation and Amortization 

(Including Information on Listed Property)

 See separate instructions.  Attach to your tax return.

OMB No. 1545-0172

Attachment 

Sequence No. 67

2009

Name(s) shown on return Business or activity to which this form relates Identifying number

Part I Election To Expense Certain Property Under Section 179 

Note: If you have any listed property, complete Part V before you complete Part I.

1 Maximum amount. See the instructions for a higher limit for certain businesses . . . . . . . . . 1 $250,000

2 Total cost of section 179 property placed in service (see instructions) . . . . . . . . . . . 2

3 Threshold cost of section 179 property before reduction in limitation (see instructions) . . . . . . 3 $800,000

4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . 4

5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing 

separately, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 (a) Description of property (b) Cost (business use only) (c) Elected cost

7 Listed property. Enter the amount from line 29 . . . . . . . . . 7

8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 . . . . . . 8

9 Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . 9

10 Carryover of disallowed deduction from line 13 of your 2008 Form 4562 . . . . . . . . . . . 10

11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instructions) . . . 11

12 Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11 . . . . . 12

13 Carryover of disallowed deduction to 2010. Add lines 9 and 10, less line 12  13

Note: Do not use Part II or Part III below for listed property. Instead, use Part V.

Part II Special Depreciation Allowance and Other Depreciation (Do not include listed property.) (See instructions.)

14 Special depreciation allowance for qualified property (other than listed property) placed in service 

during the tax year (see instructions) . . . . . . . . . . . . . . . . . . . . . . 14

15 Property subject to section 168(f)(1) election . . . . . . . . . . . . . . . . . . . . 15

16 Other depreciation (including ACRS) . . . . . . . . . . . . . . . . . . . . . . 16

Part III MACRS Depreciation (Do not include listed property.) (See instructions.)

Section A

17 MACRS deductions for assets placed in service in tax years beginning before 2009 . . . . . . . 17

18 If you are electing to group any assets placed in service during the tax year into one or more general 

asset accounts, check here . . . . . . . . . . . . . . . . . . . . 

Section B—Assets Placed in Service During 2009 Tax Year Using the General Depreciation System

(a) Classification of property

(b) Month and year

 placed in

service

(c) Basis for depreciation

(business/investment use 

only—see instructions)

(d) Recovery

period (e) Convention (f) Method (g) Depreciation deduction

19a 3-year property

b 5-year property

c 7-year property

d 10-year property

e 15-year property

f 20-year property

g 25-year property 25 yrs. S/L

h Residential rental 

property

27.5 yrs. MM S/L

27.5 yrs. MM S/L

i Nonresidential real 

property

39 yrs. MM S/L

MM S/L

Section C—Assets Placed in Service During 2009 Tax Year Using the Alternative Depreciation System

20a Class life S/L

b 12-year 12 yrs. S/L

c 40-year 40 yrs. MM S/L

Part IV Summary (See instructions.)

21 Listed property. Enter amount from line 28 . . . . . . . . . . . . . . . . . . . . 21

22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here 

and on the appropriate lines of your return. Partnerships and S corporations—see instructions . . . . . 22

23 For assets shown above and placed in service during the current year, enter the

portion of the basis attributable to section 263A costs . . . . . . . 23

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12906N Form 4562 (2009)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 11,842,434

2,760,817

4,546,170

420,152

4,159,851

4,159,787

203,254

4,349,634

4,127,479

1,519,498

2,897

953,633

5,967,323

9,269

147,008 MTH3YR 146,700

1,625,227 MTH5YR 1,624,233

1,191,779 MTH7YR 1,191,779

170,948 MTH10Y 170,948

313,776 MTH15Y 313,775

79,442 MTH20Y 79,442

8,610 8,610

1,214,139 1,213,837

undetermined type * Undetermined type *

564,774 563,039

Total GDS cost 4,147,208 4,145,006

17,515 17,515

1,392 1,392

5,364 5,364

23,909 23,909

2,673,150

11,574,211

*

*Entry for this line is greater than zero, but too small to report
104

Form 4562

Department of the Treasury 

Internal Revenue Service (99)

Depreciation and Amortization 

(Including Information on Listed Property)

 See separate instructions.  Attach to your tax return.

OMB No. 1545-0172

Attachment 

Sequence No. 67

2009

Name(s) shown on return Business or activity to which this form relates Identifying number

Part I Election To Expense Certain Property Under Section 179 

Note: If you have any listed property, complete Part V before you complete Part I.

1 Maximum amount. See the instructions for a higher limit for certain businesses . . . . . . . . . 1 $250,000

2 Total cost of section 179 property placed in service (see instructions) . . . . . . . . . . . 2

3 Threshold cost of section 179 property before reduction in limitation (see instructions) . . . . . . 3 $800,000

4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . 4

5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing 

separately, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 (a) Description of property (b) Cost (business use only) (c) Elected cost

7 Listed property. Enter the amount from line 29 . . . . . . . . . 7

8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 . . . . . . 8

9 Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . 9

10 Carryover of disallowed deduction from line 13 of your 2008 Form 4562 . . . . . . . . . . . 10

11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instructions) . . . 11

12 Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11 . . . . . 12

13 Carryover of disallowed deduction to 2010. Add lines 9 and 10, less line 12  13

Note: Do not use Part II or Part III below for listed property. Instead, use Part V.

Part II Special Depreciation Allowance and Other Depreciation (Do not include listed property.) (See instructions.)

14 Special depreciation allowance for qualified property (other than listed property) placed in service 

during the tax year (see instructions) . . . . . . . . . . . . . . . . . . . . . . 14

15 Property subject to section 168(f)(1) election . . . . . . . . . . . . . . . . . . . . 15

16 Other depreciation (including ACRS) . . . . . . . . . . . . . . . . . . . . . . 16

Part III MACRS Depreciation (Do not include listed property.) (See instructions.)

Section A

17 MACRS deductions for assets placed in service in tax years beginning before 2009 . . . . . . . 17

18 If you are electing to group any assets placed in service during the tax year into one or more general 

asset accounts, check here . . . . . . . . . . . . . . . . . . . . 

Section B—Assets Placed in Service During 2009 Tax Year Using the General Depreciation System

(a) Classification of property

(b) Month and year

 placed in

service

(c) Basis for depreciation

(business/investment use 

only—see instructions)

(d) Recovery

period (e) Convention (f) Method (g) Depreciation deduction

19a 3-year property

b 5-year property

c 7-year property

d 10-year property

e 15-year property

f 20-year property

g 25-year property 25 yrs. S/L

h Residential rental 

property

27.5 yrs. MM S/L

27.5 yrs. MM S/L

i Nonresidential real 

property

39 yrs. MM S/L

MM S/L

Section C—Assets Placed in Service During 2009 Tax Year Using the Alternative Depreciation System

20a Class life S/L

b 12-year 12 yrs. S/L

c 40-year 40 yrs. MM S/L

Part IV Summary (See instructions.)

21 Listed property. Enter amount from line 28 . . . . . . . . . . . . . . . . . . . . 21

22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here 

and on the appropriate lines of your return. Partnerships and S corporations—see instructions . . . . . 22

23 For assets shown above and placed in service during the current year, enter the

portion of the basis attributable to section 263A costs . . . . . . . 23

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12906N Form 4562 (2009)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 11,842,434

33,711,172

1,125,774,439

1,903,300

41,239,520

41,203,330

2,243,667

497,676,561

41,255,167

7,252,057

17,464

4,215,759

43,679,023

0

1,312,916 MTH3YR 345,333

13,361,137 MTH5YR 2,051,225

12,650,931 MTH7YR 1,390,278

2,281,701 MTH10Y 159,409

4,437,160 MTH15Y 190,272

1,614,867 MTH20Y 51,828

418,886 34,629

148,200,838 3,502,269

undetermined type * Undetermined type *

43,019,830 650,959

Total GDS cost 227,303,546 8,377,711

839,127 55,767

315,957 7,603

1,490,739 27,524

2,645,823 90,894

6,437,235

111,325,309

*

*Entry for this line is greater than zero, but too small to report
105

Form 4562 (2009) Page 2 

Part V Listed Property (Include automobiles, certain other vehicles, cellular telephones, certain computers, and

property used for entertainment, recreation, or amusement.)

Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 

24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.

Section A—Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.)

24a Do you have evidence to support the business/investment use claimed? Yes No 24b If “Yes,” is the evidence written? Yes No

(a) 

Type of property (list

vehicles first)

(b) 

Date placed in

service

(c) 

Business/

investment use

percentage

(d) 

Cost or other basis

(e) 

Basis for depreciation

(business/investment

use only)

(f) 

Recovery

period

(g) 

Method/

Convention

(h) 

Depreciation

deduction

(i) 

Elected section 

179 cost

25 Special depreciation allowance for qualified listed property placed in service during the 

tax year and used more than 50% in a qualified business use (see instructions) . . . . 25 

26 Property used more than 50% in a qualified business use:

% 

% 

% 

27 Property used 50% or less in a qualified business use:

% S/L –

% S/L –

% S/L –

28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 . . . 28 

29 Add amounts in column (i), line 26. Enter here and on line 7, page 1 . . . . . . . . . . . . . . 29 

Section B—Information on Use of Vehicles

Complete this section for vehicles used by a sole proprietor, partner, or other “more than 5% owner,” or related person. If you provided vehicles 

to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.

30 Total business/investment miles driven 

during the year (do not include 

commuting miles) . . . . . . .

(a) 

Vehicle 1

(b) 

Vehicle 2

(c) 

Vehicle 3

(d) 

Vehicle 4

(e) 

Vehicle 5

(f) 

Vehicle 6

31 Total commuting miles driven during the year

32 Total other personal (noncommuting) 

miles driven . . . . . . . . .

33 Total miles driven during the year. Add 

lines 30 through 32 . . . . . . .

34 Was the vehicle available for personal 

use during off-duty hours? . . . .

Yes No Yes No Yes No Yes No Yes No Yes No

35 Was the vehicle used primarily by a 

more than 5% owner or related person?

36 Is another vehicle available for personal 

use? . . . . . . . . . . .

Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees

Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not 

more than 5% owners or related persons (see instructions).

37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by

your employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes No

38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your 

employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners . . .

39 Do you treat all use of vehicles by employees as personal use? . . . . . . . . . . . . . . .

40 Do you provide more than five vehicles to your employees, obtain information from your employees about the

use of the vehicles, and retain the information received? . . . . . . . . . . . . . . . . . .

41 Do you meet the requirements concerning qualified automobile demonstration use? (See instructions.) . .

Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” do not complete Section B for the covered vehicles.

Part VI Amortization

(a) 

Description of costs

(b) 

Date amortization

begins

(c) 

Amortizable amount

(d) 

Code section

(e) 

Amortization

period or

percentage

(f) 

Amortization for this year

42 Amortization of costs that begins during your 2009 tax year (see instructions):

43 Amortization of costs that began before your 2009 tax year . . . . . . . . . . . . . 43 

44 Total. Add amounts in column (f). See the instructions for where to report . . . . . . . . 44 

Form 4562 (2009)

233,482

2,114,322 2,081,151

682,406 665,656

total 26e + 27e

2,664,630

2,673,150

420,152

331,875

684,276

927,281
106

Form 4562 (2009) Page 2 

Part V Listed Property (Include automobiles, certain other vehicles, cellular telephones, certain computers, and

property used for entertainment, recreation, or amusement.)

Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 

24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.

Section A—Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.)

24a Do you have evidence to support the business/investment use claimed? Yes No 24b If “Yes,” is the evidence written? Yes No

(a) 

Type of property (list

vehicles first)

(b) 

Date placed in

service

(c) 

Business/

investment use

percentage

(d) 

Cost or other basis

(e) 

Basis for depreciation

(business/investment

use only)

(f) 

Recovery

period

(g) 

Method/

Convention

(h) 

Depreciation

deduction

(i) 

Elected section 

179 cost

25 Special depreciation allowance for qualified listed property placed in service during the 

tax year and used more than 50% in a qualified business use (see instructions) . . . . 25 

26 Property used more than 50% in a qualified business use:

% 

% 

% 

27 Property used 50% or less in a qualified business use:

% S/L –

% S/L –

% S/L –

28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 . . . 28 

29 Add amounts in column (i), line 26. Enter here and on line 7, page 1 . . . . . . . . . . . . . . 29 

Section B—Information on Use of Vehicles

Complete this section for vehicles used by a sole proprietor, partner, or other “more than 5% owner,” or related person. If you provided vehicles 

to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.

30 Total business/investment miles driven 

during the year (do not include 

commuting miles) . . . . . . .

(a) 

Vehicle 1

(b) 

Vehicle 2

(c) 

Vehicle 3

(d) 

Vehicle 4

(e) 

Vehicle 5

(f) 

Vehicle 6

31 Total commuting miles driven during the year

32 Total other personal (noncommuting) 

miles driven . . . . . . . . .

33 Total miles driven during the year. Add 

lines 30 through 32 . . . . . . .

34 Was the vehicle available for personal 

use during off-duty hours? . . . .

Yes No Yes No Yes No Yes No Yes No Yes No

35 Was the vehicle used primarily by a 

more than 5% owner or related person?

36 Is another vehicle available for personal 

use? . . . . . . . . . . .

Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees

Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not 

more than 5% owners or related persons (see instructions).

37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by

your employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes No

38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your 

employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners . . .

39 Do you treat all use of vehicles by employees as personal use? . . . . . . . . . . . . . . .

40 Do you provide more than five vehicles to your employees, obtain information from your employees about the

use of the vehicles, and retain the information received? . . . . . . . . . . . . . . . . . .

41 Do you meet the requirements concerning qualified automobile demonstration use? (See instructions.) . .

Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” do not complete Section B for the covered vehicles.

Part VI Amortization

(a) 

Description of costs

(b) 

Date amortization

begins

(c) 

Amortizable amount

(d) 

Code section

(e) 

Amortization

period or

percentage

(f) 

Amortization for this year

42 Amortization of costs that begins during your 2009 tax year (see instructions):

43 Amortization of costs that began before your 2009 tax year . . . . . . . . . . . . . 43 

44 Total. Add amounts in column (f). See the instructions for where to report . . . . . . . . 44 

Form 4562 (2009)

1,180,332

42,067,172 4,884,971

3,625,707 371,931

total 26e + 27e

45,692,879

6,437,235

1,903,300

4,240,657

1,703,221

2,058,706
107

Form 4684

Department of theTreasury 

Internal Revenue Service

Casualties and Thefts

 See separate instructions.

 Attach to your tax return.

 Use a separate Form 4684 for each casualty or theft.

OMB No. 1545-0177

Attachment 

Sequence No. 26

Name(s) shown on tax return Identifying number

SECTION A—Personal Use Property (Use this section to report casualties and thefts of property not used in a trade

or business or for income-producing purposes.)

1 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from 

the same casualty or theft.

Property A

Property B

Property C

Property D

Properties

A B C D 

2 Cost or other basis of each property . . . . . . 2 

3 Insurance or other reimbursement (whether or not you 

filed a claim) (see instructions) . . . . . . . . 3 

Note: If line 2 is more than line 3, skip line 4.

4 Gain from casualty or theft. If line 3 is more than line 2, 

enter the difference here and skip lines 5 through 9 for that 

column. See instructions if line 3 includes insurance or other 

reimbursement you did not claim, or you received payment 

for your loss in a later tax year . . . . . . . . 4 

5 Fair market value before casualty or theft . . . . 5 

6 Fair market value after casualty or theft. . . . . 6 

7 Subtract line 6 from line 5 . . . . . . . . . 7 

8 Enter the smaller of line 2 or line 7 . . . . . . 8 

9 Subtract line 3 from line 8. If zero or less, enter -0- . . 9 

10 Casualty or theft loss. Add the amounts on line 9 in columns A through D . . . . . . . . . . . . . 10 

11 Enter the smaller of line 10 or $500 . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

Caution: Use only one Form 4684 for lines 13 through 22.

13 Add the amounts on line 12 of all Forms 4684 . . . . . . . . . . . . . . . . . . . . . 13 

14 Add the amounts on line 4 of all Forms 4684. . . . . . . . . . . . . . . . . . . . . . 14 

15 ● If line 14 is more than line 13, enter the difference here and on Schedule D. Do not

 complete the rest of this section (see instructions).

● If line 14 is less than line 13, enter -0- here and go to line 16.

● If line 14 is equal to line 13, enter -0- here. Do not complete the rest of this section. } . . . . . . . 15 

16 If line 14 is less than line 13, enter the difference . . . . . . . . . . . . . . . . . . . . 16 

17 Add the amounts on line 12 of all Forms 4684 on which you entered a disaster loss (see instructions) . . . . . . 17 

18 Is line 17 more than line 14?

Yes. Enter the difference. If you are filing Schedule A (Form 1040), go to line 19. Otherwise, enter this amount

on line 6 of Schedule L (Form 1040A or 1040). Do not complete the rest of Section A. Form 1040NR filers, see 

instructions.

No. Enter -0-. If you claim the standard deduction, do not complete the rest of Section A. . . . . . . 18 

19 Subtract line 18 from line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 19 

20 Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 36. Estates and trusts, see instructions 20 

21 Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . 21 

22 Add lines 18 and 21. Also enter the result on Schedule A (Form 1040), line 20, or Form 1040NR, Schedule A, line 8. 

Estates and trusts, enter the result on the "Other deductions" line of your tax return . . . . . . . . . . 22 

For Paperwork Reduction Act Notice, see page 5 of the instructions. Cat. No. 12997O Form 4684 (2009)

2009

200,756

1,283

248,578

127,606

249,133

2,991

72,806

72,803

173,636

73,945

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 326,423
108

Form 4684

Department of theTreasury 

Internal Revenue Service

Casualties and Thefts

 See separate instructions.

 Attach to your tax return.

 Use a separate Form 4684 for each casualty or theft.

OMB No. 1545-0177

Attachment 

Sequence No. 26

Name(s) shown on tax return Identifying number

SECTION A—Personal Use Property (Use this section to report casualties and thefts of property not used in a trade

or business or for income-producing purposes.)

1 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from 

the same casualty or theft.

Property A

Property B

Property C

Property D

Properties

A B C D 

2 Cost or other basis of each property . . . . . . 2 

3 Insurance or other reimbursement (whether or not you 

filed a claim) (see instructions) . . . . . . . . 3 

Note: If line 2 is more than line 3, skip line 4.

4 Gain from casualty or theft. If line 3 is more than line 2, 

enter the difference here and skip lines 5 through 9 for that 

column. See instructions if line 3 includes insurance or other 

reimbursement you did not claim, or you received payment 

for your loss in a later tax year . . . . . . . . 4 

5 Fair market value before casualty or theft . . . . 5 

6 Fair market value after casualty or theft. . . . . 6 

7 Subtract line 6 from line 5 . . . . . . . . . 7 

8 Enter the smaller of line 2 or line 7 . . . . . . 8 

9 Subtract line 3 from line 8. If zero or less, enter -0- . . 9 

10 Casualty or theft loss. Add the amounts on line 9 in columns A through D . . . . . . . . . . . . . 10 

11 Enter the smaller of line 10 or $500 . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

Caution: Use only one Form 4684 for lines 13 through 22.

13 Add the amounts on line 12 of all Forms 4684 . . . . . . . . . . . . . . . . . . . . . 13 

14 Add the amounts on line 4 of all Forms 4684. . . . . . . . . . . . . . . . . . . . . . 14 

15 ● If line 14 is more than line 13, enter the difference here and on Schedule D. Do not

 complete the rest of this section (see instructions).

● If line 14 is less than line 13, enter -0- here and go to line 16.

● If line 14 is equal to line 13, enter -0- here. Do not complete the rest of this section. } . . . . . . . 15 

16 If line 14 is less than line 13, enter the difference . . . . . . . . . . . . . . . . . . . . 16 

17 Add the amounts on line 12 of all Forms 4684 on which you entered a disaster loss (see instructions) . . . . . . 17 

18 Is line 17 more than line 14?

Yes. Enter the difference. If you are filing Schedule A (Form 1040), go to line 19. Otherwise, enter this amount

on line 6 of Schedule L (Form 1040A or 1040). Do not complete the rest of Section A. Form 1040NR filers, see 

instructions.

No. Enter -0-. If you claim the standard deduction, do not complete the rest of Section A. . . . . . . 18 

19 Subtract line 18 from line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 19 

20 Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 36. Estates and trusts, see instructions 20 

21 Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . 21 

22 Add lines 18 and 21. Also enter the result on Schedule A (Form 1040), line 20, or Form 1040NR, Schedule A, line 8. 

Estates and trusts, enter the result on the "Other deductions" line of your tax return . . . . . . . . . . 22 

For Paperwork Reduction Act Notice, see page 5 of the instructions. Cat. No. 12997O Form 4684 (2009)

2009

1,930,819

6,588

3,075,465

2,056,801

3,080,693

11,816

643,230

639,874

2,393,507

1,702,026

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 326,423
109

Form 4684 (2009) Attachment Sequence No. 26 Page 2

Name(s) shown on tax return. Do not enter name and identifying number if shown on other side. Identifying number

SECTION B—Business and Income-Producing Property

Part I Casualty or Theft Gain or Loss (Use a separate Part l for each casualty or theft.)

23 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged 

from the same casualty or theft.

Property A

Property B

Property C

Property D

Properties

A B C D 

24 Cost or adjusted basis of each property . . . . . 24 

25 Insurance or other reimbursement (whether or not you 

filed a claim). See the instructions for line 3 . . . . 25 

Note: If line 24 is more than line 25, skip line 26.

26 Gain from casualty or theft. If line 25 is more than line 24, enter 

the difference here and on line 33 or line 38, column (c), except as 

provided in the instructions for line 37. Also, skip lines 27 through 

31 for that column. See the instructions for line 4 if line 25 includes 

insurance or other reimbursement you did not claim, or you 

received payment for your loss in a later tax year. . . . . 26 

27 Fair market value before casualty or theft . . . . 27 

28 Fair market value after casualty or theft. . . . . 28 

29 Subtract line 28 from line 27 . . . . . . . . 29 

30 Enter the smaller of line 24 or line 29 . . . . .

Note: If the property was totally destroyed by casualty or lost 

from theft, enter on line 30 the amount from line 24.

30 

31 Subtract line 25 from line 30. If zero or less, enter -0- 31

32 Casualty or theft loss. Add the amounts on line 31. Enter the total here and on line 33 or line 38 (see instructions) . . 32 

Part II Summary of Gains and Losses (from separate Parts l) (b) Losses from casualties or thefts

(a) Identify casualty or theft (i) Trade, business,

rental or royalty

property

(ii) Incomeproducing and

employee property

(c) Gains from

casualties or thefts

includible in income

Casualty or Theft of Property Held One Year or Less

33 ( ) ( )

( ) ( )

34 Totals. Add the amounts on line 33 . . . . . . . . . . . . 34 ( ) ( )

35 Combine line 34, columns (b)(i) and (c). Enter the net gain or (loss) here and on Form 4797, line 14. If Form 4797 is 

not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . . . 35

36 Enter the amount from line 34, column (b)(ii) here. Individuals, enter the amount from income-producing property on Schedule A (Form 

1040), line 28, or Form 1040NR, Schedule A, line 16, and enter the amount from property used as an employee on Schedule A (Form 

1040), line 23, or Form 1040NR, Schedule A, line 11. Estates and trusts, partnerships, and S corporations, see instructions . . . . 36

Casualty or Theft of Property Held More Than One Year

37 Casualty or theft gains from Form 4797, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . 37 

38 ( ) ( )

( ) ( )

39 Total losses. Add amounts on line 38, columns (b)(i) and (b)(ii) . . . . . 39 ( ) ( )

40 Total gains. Add lines 37 and 38, column (c) . . . . . . . . . . . . . . . . . . . . . . 40

41 Add amounts on line 39, columns (b)(i) and (b)(ii) . . . . . . . . . . . . . . . . . . . . 41

42 If the loss on line 41 is more than the gain on line 40:

a Combine line 39, column (b)(i) and line 40, and enter the net gain or (loss) here. Partnerships (except electing large 

partnerships) and S corporations, see the note below. All others, enter this amount on Form 4797, line 14. If Form 

4797 is not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . 42a

b Enter the amount from line 39, column (b)(ii) here. Individuals, enter the amount from income-producing property on 

Schedule A (Form 1040), line 28, or Form 1040NR, Schedule A, line 16, and enter the amount from property used as 

an employee on Schedule A (Form 1040), line 23, or Form 1040NR, Schedule A, line 11. Estates and trusts, enter on 

the “Other deductions” line of your tax return. Partnerships (except electing large partnerships) and 

S corporations, see the note below. Electing large partnerships, enter on Form 1065-B, Part II, line 11 . . . . . 42b

43 If the loss on line 41 is less than or equal to the gain on line 40, combine lines 40 and 41 and enter here. Partnerships 

(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3 . . . . 43 

Note: Partnerships, enter the amount from line 42a, 42b, or line 43 on Form 1065, Schedule K, line 11.

S corporations, enter the amount from line 42a or 42b on Form 1120S, Schedule K, line 10.

Form 4684 (2009)

19,833

36,800

1,646

7,327

8,949

53,449

35,424

17,389
110

Form 4684 (2009) Attachment Sequence No. 26 Page 2

Name(s) shown on tax return. Do not enter name and identifying number if shown on other side. Identifying number

SECTION B—Business and Income-Producing Property

Part I Casualty or Theft Gain or Loss (Use a separate Part l for each casualty or theft.)

23 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged 

from the same casualty or theft.

Property A

Property B

Property C

Property D

Properties

A B C D 

24 Cost or adjusted basis of each property . . . . . 24 

25 Insurance or other reimbursement (whether or not you 

filed a claim). See the instructions for line 3 . . . . 25 

Note: If line 24 is more than line 25, skip line 26.

26 Gain from casualty or theft. If line 25 is more than line 24, enter 

the difference here and on line 33 or line 38, column (c), except as 

provided in the instructions for line 37. Also, skip lines 27 through 

31 for that column. See the instructions for line 4 if line 25 includes 

insurance or other reimbursement you did not claim, or you 

received payment for your loss in a later tax year. . . . . 26 

27 Fair market value before casualty or theft . . . . 27 

28 Fair market value after casualty or theft. . . . . 28 

29 Subtract line 28 from line 27 . . . . . . . . 29 

30 Enter the smaller of line 24 or line 29 . . . . .

Note: If the property was totally destroyed by casualty or lost 

from theft, enter on line 30 the amount from line 24.

30 

31 Subtract line 25 from line 30. If zero or less, enter -0- 31

32 Casualty or theft loss. Add the amounts on line 31. Enter the total here and on line 33 or line 38 (see instructions) . . 32 

Part II Summary of Gains and Losses (from separate Parts l) (b) Losses from casualties or thefts

(a) Identify casualty or theft (i) Trade, business,

rental or royalty

property

(ii) Incomeproducing and

employee property

(c) Gains from

casualties or thefts

includible in income

Casualty or Theft of Property Held One Year or Less

33 ( ) ( )

( ) ( )

34 Totals. Add the amounts on line 33 . . . . . . . . . . . . 34 ( ) ( )

35 Combine line 34, columns (b)(i) and (c). Enter the net gain or (loss) here and on Form 4797, line 14. If Form 4797 is 

not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . . . 35

36 Enter the amount from line 34, column (b)(ii) here. Individuals, enter the amount from income-producing property on Schedule A (Form 

1040), line 28, or Form 1040NR, Schedule A, line 16, and enter the amount from property used as an employee on Schedule A (Form 

1040), line 23, or Form 1040NR, Schedule A, line 11. Estates and trusts, partnerships, and S corporations, see instructions . . . . 36

Casualty or Theft of Property Held More Than One Year

37 Casualty or theft gains from Form 4797, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . 37 

38 ( ) ( )

( ) ( )

39 Total losses. Add amounts on line 38, columns (b)(i) and (b)(ii) . . . . . 39 ( ) ( )

40 Total gains. Add lines 37 and 38, column (c) . . . . . . . . . . . . . . . . . . . . . . 40

41 Add amounts on line 39, columns (b)(i) and (b)(ii) . . . . . . . . . . . . . . . . . . . . 41

42 If the loss on line 41 is more than the gain on line 40:

a Combine line 39, column (b)(i) and line 40, and enter the net gain or (loss) here. Partnerships (except electing large 

partnerships) and S corporations, see the note below. All others, enter this amount on Form 4797, line 14. If Form 

4797 is not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . 42a

b Enter the amount from line 39, column (b)(ii) here. Individuals, enter the amount from income-producing property on 

Schedule A (Form 1040), line 28, or Form 1040NR, Schedule A, line 16, and enter the amount from property used as 

an employee on Schedule A (Form 1040), line 23, or Form 1040NR, Schedule A, line 11. Estates and trusts, enter on 

the “Other deductions” line of your tax return. Partnerships (except electing large partnerships) and 

S corporations, see the note below. Electing large partnerships, enter on Form 1065-B, Part II, line 11 . . . . . 42b

43 If the loss on line 41 is less than or equal to the gain on line 40, combine lines 40 and 41 and enter here. Partnerships 

(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3 . . . . 43 

Note: Partnerships, enter the amount from line 42a, 42b, or line 43 on Form 1065, Schedule K, line 11.

S corporations, enter the amount from line 42a or 42b on Form 1120S, Schedule K, line 10.

Form 4684 (2009)

-302,049

935,836

69,512

174,135

465,338

2,792,340

-680,157

1,330,496
111

Form 4797

Department of the Treasury 

Internal Revenue Service (99)

Sales of Business Property 

(Also Involuntary Conversions and Recapture Amounts

Under Sections 179 and 280F(b)(2))

 Attach to your tax return.  See separate instructions.

OMB No. 1545-0184

Attachment 

Sequence No. 27

2009

Name(s) shown on return Identifying number

1 Enter the gross proceeds from sales or exchanges reported to you for 2009 on Form(s) 1099-B or 1099-S (or 

substitute statement) that you are including on line 2, 10, or 20 (see instructions) . . . . . . . . 1

Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other 

Than Casualty or Theft—Most Property Held More Than 1 Year (see instructions)

Part I 

2 (a) Description

of property

(b) Date acquired

(mo., day, yr.)

(c) Date sold

(mo., day, yr.)

(d) Gross

sales price

(e) Depreciation

allowed or

allowable since 

acquisition

(f) Cost or other

basis, plus

improvements and

expense of sale

(g) Gain or (loss) 

Subtract (f) from the

sum of (d) and (e)

3 Gain, if any, from Form 4684, line 43 . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Section 1231 gain from installment sales from Form 6252, line 26 or 37 . . . . . . . . . . . . . . 4

5 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . . 5

6 Gain, if any, from line 32, from other than casualty or theft. . . . . . . . . . . . . . . . . . 6

7 Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: . . . . . . . 7

Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the

instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below.

Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from 

line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231 

losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the 

Schedule D filed with your return and skip lines 8, 9, 11, and 12 below.

8 Nonrecaptured net section 1231 losses from prior years (see instructions) . . . . . . . . . . . . . 8

9 Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line 

9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term 

capital gain on the Schedule D filed with your return (see instructions) . . . . . . . . . . . . . . 9

Part II Ordinary Gains and Losses (see instructions)

10 Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):

11 Loss, if any, from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 ( )

12 Gain, if any, from line 7 or amount from line 8, if applicable . . . . . . . . . . . . . . . . . 12

13 Gain, if any, from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Net gain or (loss) from Form 4684, lines 35 and 42a . . . . . . . . . . . . . . . . . . . 14

15 Ordinary gain from installment sales from Form 6252, line 25 or 36 . . . . . . . . . . . . . . . 15

16 Ordinary gain or (loss) from like-kind exchanges from Form 8824. . . . . . . . . . . . . . . . 16

17 Combine lines 10 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a 

and b below. For individual returns, complete lines a and b below:

a If the loss on line 11 includes a loss from Form 4684, line 39, column (b)(ii), enter that part of the loss here. Enter the part 

of the loss from income-producing property on Schedule A (Form 1040), line 28, and the part of the loss from property 

used as an employee on Schedule A (Form 1040), line 23. Identify as from “Form 4797, line 18a.” See instructions . . 18a

b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14 18b

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 13086I Form 4797 (2009)

1,739,508

170,956

1,844,977

6,361

246,387

2,765

335,465

2,288,518

138,013

70,935

334,587

1,023,653

138,013

434,691

14,664

1,092

1,548

1,739,510

*

* Entry for this line is greater than zero, but too small to report

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 2,669,171
112

Form 4797

Department of the Treasury 

Internal Revenue Service (99)

Sales of Business Property 

(Also Involuntary Conversions and Recapture Amounts

Under Sections 179 and 280F(b)(2))

 Attach to your tax return.  See separate instructions.

OMB No. 1545-0184

Attachment 

Sequence No. 27

2009

Name(s) shown on return Identifying number

1 Enter the gross proceeds from sales or exchanges reported to you for 2009 on Form(s) 1099-B or 1099-S (or 

substitute statement) that you are including on line 2, 10, or 20 (see instructions) . . . . . . . . 1

Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other 

Than Casualty or Theft—Most Property Held More Than 1 Year (see instructions)

Part I 

2 (a) Description

of property

(b) Date acquired

(mo., day, yr.)

(c) Date sold

(mo., day, yr.)

(d) Gross

sales price

(e) Depreciation

allowed or

allowable since 

acquisition

(f) Cost or other

basis, plus

improvements and

expense of sale

(g) Gain or (loss) 

Subtract (f) from the

sum of (d) and (e)

3 Gain, if any, from Form 4684, line 43 . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Section 1231 gain from installment sales from Form 6252, line 26 or 37 . . . . . . . . . . . . . . 4

5 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . . . . . . . 5

6 Gain, if any, from line 32, from other than casualty or theft. . . . . . . . . . . . . . . . . . 6

7 Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: . . . . . . . 7

Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the

instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below.

Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from 

line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231 

losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the 

Schedule D filed with your return and skip lines 8, 9, 11, and 12 below.

8 Nonrecaptured net section 1231 losses from prior years (see instructions) . . . . . . . . . . . . . 8

9 Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line 

9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term 

capital gain on the Schedule D filed with your return (see instructions) . . . . . . . . . . . . . . 9

Part II Ordinary Gains and Losses (see instructions)

10 Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):

11 Loss, if any, from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 ( )

12 Gain, if any, from line 7 or amount from line 8, if applicable . . . . . . . . . . . . . . . . . 12

13 Gain, if any, from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Net gain or (loss) from Form 4684, lines 35 and 42a . . . . . . . . . . . . . . . . . . . 14

15 Ordinary gain from installment sales from Form 6252, line 25 or 36 . . . . . . . . . . . . . . . 15

16 Ordinary gain or (loss) from like-kind exchanges from Form 8824. . . . . . . . . . . . . . . . 16

17 Combine lines 10 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a 

and b below. For individual returns, complete lines a and b below:

a If the loss on line 11 includes a loss from Form 4684, line 39, column (b)(ii), enter that part of the loss here. Enter the part 

of the loss from income-producing property on Schedule A (Form 1040), line 28, and the part of the loss from property 

used as an employee on Schedule A (Form 1040), line 23. Identify as from “Form 4797, line 18a.” See instructions . . 18a

b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14 18b

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 13086I Form 4797 (2009)

Total Forms Filed = 2,669,171

-17,363,682

58,925,197

12,385,633

178,344

5,467,117

329,136

18,998,409

37,358,640

3,053,973

9,632,869

2,979,455

25,461,928

876,503

4,619,658

-476,914

70,721

27,968

-17,364,537

*

* Entry for this line is greater than zero, but too small to report

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
113

Form 4797 (2009) Page 2

Part III Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255 

(see instructions)

A

B

C

D

Property A Property B Property C Property D

19 (a) Description of section 1245, 1250, 1252, 1254, or 1255 property: (b) Date acquired

(mo., day, yr.)

(c) Date sold (mo., 

day, yr.)

These columns relate to the properties on lines 19A through 19D. 

20 Gross sales price (Note: See line 1 before completing.) . 20

21 Cost or other basis plus expense of sale . . . . . 21

22 Depreciation (or depletion) allowed or allowable. . . 22

23 Adjusted basis. Subtract line 22 from line 21. . . . 23

24 Total gain. Subtract line 23 from line 20 . . . . . 24

25 If section 1245 property:

a Depreciation allowed or allowable from line 22 . . . 25a

b Enter the smaller of line 24 or 25a . . . . . . 25b

26 If section 1250 property: If straight line depreciation was used, 

enter -0- on line 26g, except for a corporation subject to section 291.

a Additional depreciation after 1975 (see instructions) . 26a

b Applicable percentage multiplied by the smaller of line 

24 or line 26a (see instructions) . . . . . . . 26b

c Subtract line 26a from line 24. If residential rental property

or line 24 is not more than line 26a, skip lines 26d and 26e 26c

d Additional depreciation after 1969 and before 1976. . 26d

e Enter the smaller of line 26c or 26d . . . . . . 26e

f Section 291 amount (corporations only) . . . . . 26f

g Add lines 26b, 26e, and 26f. . . . . . . . . 26g

27 If section 1252 property: Skip this section if you did not

dispose of farmland or if this form is being completed for a

partnership (other than an electing large partnership).

a Soil, water, and land clearing expenses . . . . . 27a

b Line 27a multiplied by applicable percentage (see instructions) 27b

c Enter the smaller of line 24 or 27b . . . . . . 27c

28 If section 1254 property:

a Intangible drilling and development costs, expenditures 

for development of mines and other natural deposits, 

mining exploration costs, and depletion (see 

instructions) . . . . . . . . . . . . . 28a

b Enter the smaller of line 24 or 28a . . . . . . 28b

29 If section 1255 property:

a Applicable percentage of payments excluded from 

income under section 126 (see instructions) . . . . 29a

b Enter the smaller of line 24 or 29a (see instructions) . 29b

Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30.

30 Total gains for all properties. Add property columns A through D, line 24 . . . . . . . . . . . . . 30

31 Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13 . . . . . . 31

32 Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 37. Enter the portion from 

other than casualty or theft on Form 4797, line 6 . . . . . . . . . . . . . . . . . . . . 32

Part IV Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less 

(see instructions)

(a) Section 

179

(b) Section 

280F(b)(2)

33 Section 179 expense deduction or depreciation allowable in prior years. . . . . . . . 33

34 Recomputed depreciation (see instructions) . . . . . . . . . . . . . . . . 34

35 Recapture amount. Subtract line 34 from line 33. See the instructions for where to report . . 35

Form 4797 (2009)

422,981

336,718

11,599

*

1,069

640,307

434,687

*

* Entry for this line is greater than zero, but too small to report
114

Form 4797 (2009) Page 2

Part III Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255 

(see instructions)

A

B

C

D

Property A Property B Property C Property D

19 (a) Description of section 1245, 1250, 1252, 1254, or 1255 property: (b) Date acquired

(mo., day, yr.)

(c) Date sold (mo., 

day, yr.)

These columns relate to the properties on lines 19A through 19D. 

20 Gross sales price (Note: See line 1 before completing.) . 20

21 Cost or other basis plus expense of sale . . . . . 21

22 Depreciation (or depletion) allowed or allowable. . . 22

23 Adjusted basis. Subtract line 22 from line 21. . . . 23

24 Total gain. Subtract line 23 from line 20 . . . . . 24

25 If section 1245 property:

a Depreciation allowed or allowable from line 22 . . . 25a

b Enter the smaller of line 24 or 25a . . . . . . 25b

26 If section 1250 property: If straight line depreciation was used, 

enter -0- on line 26g, except for a corporation subject to section 291.

a Additional depreciation after 1975 (see instructions) . 26a

b Applicable percentage multiplied by the smaller of line 

24 or line 26a (see instructions) . . . . . . . 26b

c Subtract line 26a from line 24. If residential rental property

or line 24 is not more than line 26a, skip lines 26d and 26e 26c

d Additional depreciation after 1969 and before 1976. . 26d

e Enter the smaller of line 26c or 26d . . . . . . 26e

f Section 291 amount (corporations only) . . . . . 26f

g Add lines 26b, 26e, and 26f. . . . . . . . . 26g

27 If section 1252 property: Skip this section if you did not

dispose of farmland or if this form is being completed for a

partnership (other than an electing large partnership).

a Soil, water, and land clearing expenses . . . . . 27a

b Line 27a multiplied by applicable percentage (see instructions) 27b

c Enter the smaller of line 24 or 27b . . . . . . 27c

28 If section 1254 property:

a Intangible drilling and development costs, expenditures 

for development of mines and other natural deposits, 

mining exploration costs, and depletion (see 

instructions) . . . . . . . . . . . . . 28a

b Enter the smaller of line 24 or 28a . . . . . . 28b

29 If section 1255 property:

a Applicable percentage of payments excluded from 

income under section 126 (see instructions) . . . . 29a

b Enter the smaller of line 24 or 29a (see instructions) . 29b

Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30.

30 Total gains for all properties. Add property columns A through D, line 24 . . . . . . . . . . . . . 30

31 Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13 . . . . . . 31

32 Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 37. Enter the portion from 

other than casualty or theft on Form 4797, line 6 . . . . . . . . . . . . . . . . . . . . 32

Part IV Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less 

(see instructions)

(a) Section 

179

(b) Section 

280F(b)(2)

33 Section 179 expense deduction or depreciation allowable in prior years. . . . . . . . 33

34 Recomputed depreciation (see instructions) . . . . . . . . . . . . . . . . 34

35 Recapture amount. Subtract line 34 from line 33. See the instructions for where to report . . 35

Form 4797 (2009)

4,419,814

19,068,928

145,517

53,764

23,688,586

4,619,658

*

*
115

Form 4835 

Department of the Treasury 

Internal Revenue Service (99)

Farm Rental Income and Expenses

(Crop and Livestock Shares (Not Cash) Received by Landowner (or Sub-Lessor)) 

(Income not subject to self-employment tax)

 Attach to Form 1040 or Form 1040NR.  See instructions on back.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 37

Name(s) shown on tax return Your social security number

Employer ID number (EIN), if any 

A Did you actively participate in the operation of this farm during 2009 (see instructions)? . . . . . . . Yes No

Part I Gross Farm Rental Income—Based on Production. Include amounts converted to cash or the equivalent.

1 Income from production of livestock, produce, grains, and other crops . . . . . . . . 1 

2 a Cooperative distributions (Form(s) 1099-PATR) 2a 2b Taxable amount 2b

3 a Agricultural program payments (see instructions) 3a 3b Taxable amount 3b

4 Commodity Credit Corporation (CCC) loans (see instructions):

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . 4a 

b CCC loans forfeited . . . . . . . . 4b 4c Taxable amount 4c 

5 Crop insurance proceeds and federal crop disaster payments (see instructions):

a Amount received in 2009 . . . . . . . 5a 5b Taxable amount 5b

c If election to defer to 2010 is attached, check here  5d Amount deferred from 2008 5d

6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 6 

7 Gross farm rental income. Add amounts in the right column for lines 1 through 6. Enter the 

total here and on Schedule E (Form 1040), line 42. . . . . . . . . . . . . . .  7 

Part II Expenses—Farm Rental Property. Do not include personal or living expenses.

8 Car and truck expenses (see 

Schedule F instructions). Also 

attach Form 4562 . . . . 8 

9 Chemicals. . . . . . . 9 

10 Conservation expenses (see 

instructions) . . . . . . 10 

11 Custom hire (machine work) . 11 

12 Depreciation and section 179 

expense deduction not 

claimed elsewhere . . . . 12 

13 Employee benefit programs 

other than on line 21 (see 

Schedule F instructions) . . 13 

14 Feed . . . . . . . . 14 

15 Fertilizers and lime . . . . 15 

16 Freight and trucking . . . 16 

17 Gasoline, fuel, and oil . . . 17 

18 Insurance (other than health). 18 

19 Interest:

a Mortgage (paid to banks, etc.) 19a

b Other . . . . . . . . 19b

20 Labor hired (less employment 

credits) (see Schedule F 

instructions) . . . . . . 20 

21 Pension and profitsharing plans . . . 21 

22 Rent or lease:

a Vehicles, machinery, and 

equipment (see 

instructions) . . . . 22a

b Other (land, animals, etc.) 22b

23 Repairs and maintenance 23 

24 Seeds and plants . . 24 

25 Storage and warehousing 25 

26 Supplies . . . . . 26 

27 Taxes . . . . . . 27 

28 Utilities . . . . . 28 

29 Veterinary, breeding, 

and medicine . . . 29 

30 Other expenses 

(specify):

a 30a

b 30b

c 30c

d 30d

e 30e

f 30f

g 30g

31 Total expenses. Add lines 8 through 30g (see instructions) . . . . . . . . . . .  31 

32 Net farm rental income or (loss). Subtract line 31 from line 7. If the result is income, enter it 

here and on Schedule E, line 40. If the result is a loss, you must go to line 33 . . . . . 32 

33 If line 32 is a loss, check the box that describes your investment in this activity 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . .  33a All investment is at risk.

33b Some investment is not at risk.

c You may have to complete Form 8582 to determine your deductible loss, regardless of which 

box you checked (see instructions). If you checked box 33b, you must complete Form 6198 

before going to Form 8582. In either case, enter the deductible loss here and on Schedule E, 

line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33c

For Paperwork Reduction Act Notice, see instructions on back. Cat. No. 13117W Form 4835 (2009) 

119,793

285,109

119,793

303,005 299,727

*

47,931 45,650

264,469

563,265

51,362

195,974

111,580

42,117

28,336

19,666

44

164,962

78,477

105,967

417,532

497,238

572,022

= 128,484

nondeductible loss (+)/suspended loss carryover(-) = 29,398

= 481,666

70,120

90,322

10,047

22,361

118,719

272,278

*

* Entry for this line is greater than zero, but too small to report

*

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 597,327

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
116

Form 4835 

Department of the Treasury 

Internal Revenue Service (99)

Farm Rental Income and Expenses

(Crop and Livestock Shares (Not Cash) Received by Landowner (or Sub-Lessor)) 

(Income not subject to self-employment tax)

 Attach to Form 1040 or Form 1040NR.  See instructions on back.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 37

Name(s) shown on tax return Your social security number

Employer ID number (EIN), if any 

A Did you actively participate in the operation of this farm during 2009 (see instructions)? . . . . . . . Yes No

Part I Gross Farm Rental Income—Based on Production. Include amounts converted to cash or the equivalent.

1 Income from production of livestock, produce, grains, and other crops. . . . . . . . 1 

2 a Cooperative distributions (Form(s) 1099-PATR) 2a 2b Taxable amount 2b

3 a Agricultural program payments (see instructions) 3a 3b Taxable amount 3b

4 Commodity Credit Corporation (CCC) loans (see instructions):

a CCC loans reported under election . . . . . . . . . . . . . . . . . . . 4a 

b CCC loans forfeited . . . . . . . . 4b 4c Taxable amount 4c 

5 Crop insurance proceeds and federal crop disaster payments (see instructions):

a Amount received in 2009 . . . . . . . 5a 5b Taxable amount 5b

c If election to defer to 2010 is attached, check here  5d Amount deferred from 2008 5d

6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 6 

7 Gross farm rental income. Add amounts in the right column for lines 1 through 6. Enter the 

total here and on Schedule E (Form 1040), line 42. . . . . . . . . . . . . . .  7 

Part II Expenses—Farm Rental Property. Do not include personal or living expenses.

8 Car and truck expenses (see 

Schedule F instructions). Also 

attach Form 4562 . . . . 8 

9 Chemicals. . . . . . . 9 

10 Conservation expenses (see 

instructions) . . . . . . 10 

11 Custom hire (machine work) . 11 

12 Depreciation and section 179 

expense deduction not 

claimed elsewhere . . . . 12 

13 Employee benefit programs 

other than on line 21 (see 

Schedule F instructions) . . 13 

14 Feed . . . . . . . . 14 

15 Fertilizers and lime . . . . 15 

16 Freight and trucking . . . 16 

17 Gasoline, fuel, and oil . . . 17 

18 Insurance (other than health). 18 

19 Interest:

a Mortgage (paid to banks, etc.) 19a

b Other . . . . . . . . 19b

20 Labor hired (less employment 

credits) (see Schedule F 

instructions) . . . . . . 20 

21 Pension and profitsharing plans . . . 21 

22 Rent or lease:

a Vehicles, machinery, and 

equipment (see 

instructions) . . . . 22a

b Other (land, animals, etc.) 22b

23 Repairs and maintenance 23 

24 Seeds and plants . . 24 

25 Storage and warehousing 25 

26 Supplies . . . . . 26 

27 Taxes . . . . . . 27 

28 Utilities . . . . . 28 

29 Veterinary, breeding, 

and medicine . . . 29 

30 Other expenses 

(specify):

a 30a

b 30b

c 30c

d 30d

e 30e

f 30f

g 30g

31 Total expenses. Add lines 8 through 30g (see instructions) . . . . . . . . . . .  31 

32 Net farm rental income or (loss). Subtract line 31 from line 7. If the result is income, enter it 

here and on Schedule E, line 40. If the result is a loss, you must go to line 33 . . . . . 32 

33 If line 32 is a loss, check the box that describes your investment in this activity 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . .  33a All investment is at risk.

33b Some investment is not at risk.

c You may have to complete Form 8582 to determine your deductible loss, regardless of which 

box you checked (see instructions). If you checked box 33b, you must complete Form 6198 

before going to Form 8582. In either case, enter the deductible loss here and on Schedule E, 

line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33c

For Paperwork Reduction Act Notice, see instructions on back. Cat. No. 13117W Form 4835 (2009) 

Total Forms Filed = 597,327

667,556

5,815,237

419,825

864,737 857,332

287,637 254,928

2,603,294

9,829,886

99,001

827,471

114,106

281,259

309,458

82,556

267

294,825

363,462

110,121

819,863

5,732,062

4,097,824

nondeductible loss (+)/suspended loss carryover(-) = -30,493

86,736

189,303

15,670

27,277

696,531

326,360

* Entry for this line is greater than zero, but too small to report

*

*

*

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
117

Form 4952 

Department of the Treasury 

Internal Revenue Service (99) 

Investment Interest Expense Deduction 

 Attach to your tax return.

OMB No. 1545-0191 

2009

Attachment 

Sequence No. 51 

Name(s) shown on return Identifying number 

Part I Total Investment Interest Expense 

1 Investment interest expense paid or accrued in 2009 (see instructions) . . . . . . . . 1 

2 Disallowed investment interest expense from 2008 Form 4952, line 7 . . . . . . . . . 2 

3 Total investment interest expense. Add lines 1 and 2 . . . . . . . . . . . . . . 3 

Part II Net Investment Income 

4 a Gross income from property held for investment (excluding any net 

gain from the disposition of property held for investment) . . . 4a 

b Qualified dividends included on line 4a . . . . . . . . . 4b 

c Subtract line 4b from line 4a . . . . . . . . . . . . . . . . . . . . . . 4c 

d Net gain from the disposition of property held for investment . . 4d 

e Enter the smaller of line 4d or your net capital gain from the

disposition of property held for investment (see instructions) . 4e 

f Subtract line 4e from line 4d . . . . . . . . . . . . . . . . . . . . . . 4f 

g Enter the amount from lines 4b and 4e that you elect to include in investment income (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4g

h Investment income. Add lines 4c, 4f, and 4g . . . . . . . . . . . . . . . . . 4h 

5 Investment expenses (see instructions) . . . . . . . . . . . . . . . . . . . 5 

6 Net investment income. Subtract line 5 from line 4h. If zero or less, enter -0- . . . . . . 6 

Part III Investment Interest Expense Deduction 

7 Disallowed investment interest expense to be carried forward to 2010. Subtract line 6 from 

line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 7 

8 Investment interest expense deduction. Enter the smaller of line 3 or 6. See instructions . . 8 

Section references are to the Internal 

Revenue Code unless otherwise noted. 

General Instructions 

Purpose of Form 

Use Form 4952 to figure the amount of 

investment interest expense you can deduct 

for 2009 and the amount you can carry 

forward to future years. Your investment 

interest expense deduction is limited to your 

net investment income. 

For more information, see Pub. 550, 

Investment Income and Expenses. 

Who Must File 

If you are an individual, estate, or a trust, you 

must file Form 4952 to claim a deduction for 

your investment interest expense. 

Exception. You do not have to file Form 

4952 if all of the following apply. 

● Your investment income from interest and 

ordinary dividends minus any qualified 

dividends is more than your investment 

interest expense. 

● You do not have any other deductible 

investment expenses. 

● You do not have any carryover of 

disallowed investment interest expense from 

2008. 

Allocation of Interest 

Expense 

If you paid or accrued interest on a loan and 

used the loan proceeds for more than one 

purpose, you may have to allocate the 

interest. This is necessary because different 

rules apply to investment interest, personal 

interest, trade or business interest, home 

mortgage interest, and passive activity 

interest. See Pub. 535, Business Expenses.

Specific Instructions 

Part I—Total Investment 

Interest Expense 

Line 1 

Enter the investment interest expense paid or 

accrued during the tax year, regardless of 

when you incurred the indebtedness. 

Investment interest expense is interest paid or 

accrued on a loan or part of a loan that is 

allocable to property held for investment (as 

defined on this page). 

Include investment interest expense 

reported to you on Schedule K-1 from a 

partnership or an S corporation. Include 

amortization of bond premium on taxable 

bonds purchased after October 22, 1986, but 

before January 1, 1988, unless you elected to 

offset amortizable bond premium against the 

interest payments on the bond. A taxable 

bond is a bond on which the interest is 

includible in gross income.

Investment interest expense does not 

include any of the following: 

● Home mortgage interest. 

● Interest expense that is properly allocable 

to a passive activity. Generally, a passive 

activity is any trade or business activity in 

which you do not materially participate and 

any rental activity. See the Instructions for 

Form 8582, Passive Activity Loss Limitations, 

for details. 

● Any interest expense that is capitalized, 

such as construction interest subject to 

section 263A. 

● Interest expense related to tax-exempt 

interest income under section 265. 

● Interest expense, disallowed under section 

264, on indebtedness with respect to life 

insurance, endowment, or annuity contracts 

issued after June 8, 1997, even if the 

proceeds were used to purchase any property 

held for investment.

Property held for investment. Property held 

for investment includes property that

produces income, not derived in the ordinary

course of a trade or business, from interest, 

dividends, annuities, or royalties. It also

includes property that produces gain or loss, 

not derived in the ordinary course of a trade 

or business, from the disposition of property

that produces these types of income or is

held for investment. However, it does not

include an interest in a passive activity.

Exception. A working interest in an oil or 

gas property that you held directly or through 

an entity that did not limit your liability is 

property held for investment, but only if you 

did not materially participate in the activity.

Part II—Net Investment 

Income

Line 4a

Gross income from property held for 

investment includes income, unless derived in 

the ordinary course of a trade or business, 

from interest, ordinary dividends (except 

Alaska Permanent Fund dividends), annuities, 

and royalties. Include investment income

For Paperwork Reduction Act Notice, see back of form. Cat. No. 13177Y Form 4952 (2009) 

1,409,393

1,511,932

826,636

1,813,410

1,699,733

207,389

209,342

1,722,543

641,327

1,561,305

944,187

288,138

1,758,576

1,365,736

385,588

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 1,862,783
118

Form 4952 

Department of the Treasury 

Internal Revenue Service (99) 

Investment Interest Expense Deduction 

 Attach to your tax return.

OMB No. 1545-0191 

2009

Attachment 

Sequence No. 51 

Name(s) shown on return Identifying number 

Part I Total Investment Interest Expense 

1 Investment interest expense paid or accrued in 2009 (see instructions) . . . . . . . . 1 

2 Disallowed investment interest expense from 2008 Form 4952, line 7 . . . . . . . . . 2 

3 Total investment interest expense. Add lines 1 and 2 . . . . . . . . . . . . . . 3 

Part II Net Investment Income 

4 a Gross income from property held for investment (excluding any net 

gain from the disposition of property held for investment) . . . 4a 

b Qualified dividends included on line 4a . . . . . . . . . 4b 

c Subtract line 4b from line 4a . . . . . . . . . . . . . . . . . . . . . . 4c 

d Net gain from the disposition of property held for investment . . 4d 

e Enter the smaller of line 4d or your net capital gain from the

disposition of property held for investment (see instructions) . 4e 

f Subtract line 4e from line 4d . . . . . . . . . . . . . . . . . . . . . . 4f 

g Enter the amount from lines 4b and 4e that you elect to include in investment income (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4g

h Investment income. Add lines 4c, 4f, and 4g . . . . . . . . . . . . . . . . . 4h 

5 Investment expenses (see instructions) . . . . . . . . . . . . . . . . . . . 5 

6 Net investment income. Subtract line 5 from line 4h. If zero or less, enter -0- . . . . . . 6 

Part III Investment Interest Expense Deduction 

7 Disallowed investment interest expense to be carried forward to 2010. Subtract line 6 from 

line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 7 

8 Investment interest expense deduction. Enter the smaller of line 3 or 6. See instructions . . 8 

Section references are to the Internal 

Revenue Code unless otherwise noted. 

General Instructions 

Purpose of Form 

Use Form 4952 to figure the amount of 

investment interest expense you can deduct 

for 2009 and the amount you can carry 

forward to future years. Your investment 

interest expense deduction is limited to your 

net investment income. 

For more information, see Pub. 550, 

Investment Income and Expenses. 

Who Must File 

If you are an individual, estate, or a trust, you 

must file Form 4952 to claim a deduction for 

your investment interest expense. 

Exception. You do not have to file Form 

4952 if all of the following apply. 

● Your investment income from interest and 

ordinary dividends minus any qualified 

dividends is more than your investment 

interest expense. 

● You do not have any other deductible 

investment expenses. 

● You do not have any carryover of 

disallowed investment interest expense from 

2008. 

Allocation of Interest 

Expense 

If you paid or accrued interest on a loan and 

used the loan proceeds for more than one 

purpose, you may have to allocate the 

interest. This is necessary because different 

rules apply to investment interest, personal 

interest, trade or business interest, home 

mortgage interest, and passive activity 

interest. See Pub. 535, Business Expenses.

Specific Instructions 

Part I—Total Investment 

Interest Expense 

Line 1 

Enter the investment interest expense paid or 

accrued during the tax year, regardless of 

when you incurred the indebtedness. 

Investment interest expense is interest paid or 

accrued on a loan or part of a loan that is 

allocable to property held for investment (as 

defined on this page). 

Include investment interest expense 

reported to you on Schedule K-1 from a 

partnership or an S corporation. Include 

amortization of bond premium on taxable 

bonds purchased after October 22, 1986, but 

before January 1, 1988, unless you elected to 

offset amortizable bond premium against the 

interest payments on the bond. A taxable 

bond is a bond on which the interest is 

includible in gross income.

Investment interest expense does not 

include any of the following: 

● Home mortgage interest. 

● Interest expense that is properly allocable 

to a passive activity. Generally, a passive 

activity is any trade or business activity in 

which you do not materially participate and 

any rental activity. See the Instructions for 

Form 8582, Passive Activity Loss Limitations, 

for details. 

● Any interest expense that is capitalized, 

such as construction interest subject to 

section 263A. 

● Interest expense related to tax-exempt 

interest income under section 265. 

● Interest expense, disallowed under section 

264, on indebtedness with respect to life 

insurance, endowment, or annuity contracts 

issued after June 8, 1997, even if the 

proceeds were used to purchase any property 

held for investment.

Property held for investment. Property held 

for investment includes property that

produces income, not derived in the ordinary

course of a trade or business, from interest, 

dividends, annuities, or royalties. It also

includes property that produces gain or loss, 

not derived in the ordinary course of a trade 

or business, from the disposition of property

that produces these types of income or is

held for investment. However, it does not

include an interest in a passive activity.

Exception. A working interest in an oil or 

gas property that you held directly or through 

an entity that did not limit your liability is 

property held for investment, but only if you 

did not materially participate in the activity.

Part II—Net Investment 

Income

Line 4a

Gross income from property held for 

investment includes income, unless derived in 

the ordinary course of a trade or business, 

from interest, ordinary dividends (except 

Alaska Permanent Fund dividends), annuities, 

and royalties. Include investment income

For Paperwork Reduction Act Notice, see back of form. Cat. No. 13177Y Form 4952 (2009) 

24,456,776

18,949,022

23,827,606

48,284,383

66,825,738

23,047,688

2,617,313

92,490,738

13,709,001

80,683,228

29,335,361

79,708,520

111,328,269

44,502,532

102,756,208

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 1,862,783
119

Form 4972

Department of the Treasury 

Internal Revenue Service (99) 

Tax on Lump-Sum Distributions 

(From Qualified Plans of Participants Born Before January 2, 1936)

 Attach to Form 1040, Form 1040NR, or Form 1041.

OMB No. 1545-0193

2009

Attachment 

Sequence No. 28

Name of recipient of distribution Identifying number

Part I Complete this part to see if you can use Form 4972

1 Was this a distribution of a plan participant’s entire balance (excluding deductible voluntary employee Yes No

contributions and certain forfeited amounts) from all of an employer’s qualified plans of one kind (pension, 

profit-sharing, or stock bonus)? If “No,” do not use this form . . . . . . . . . . . . . . . . 1 

2 Did you roll over any part of the distribution? If “Yes,” do not use this form . . . . . . . . . . . 2 

3 Was this distribution paid to you as a beneficiary of a plan participant who was born before January 2, 1936? 3 

4 Were you (a) a plan participant who received this distribution, (b) born before January 2, 1936, and (c) a 

participant in the plan for at least 5 years before the year of the distribution? . . . . . . . . . . 4 

If you answered “No” to both questions 3 and 4, do not use this form.

5 a Did you use Form 4972 after 1986 for a previous distribution from your own plan? If “Yes,” do not use this 

form for a 2009 distribution from your own plan . . . . . . . . . . . . . . . . . . . . 5a 

b If you are receiving this distribution as a beneficiary of a plan participant who died, did you use Form 4972 

for a previous distribution received for that participant after 1986? If “Yes,” do not use the form for this

distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b

Part II Complete this part to choose the 20% capital gain election (see instructions)

6 Capital gain part from Form 1099-R, box 3 . . . . . . . . . . . . . . . . . . . 6 

7 Multiply line 6 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . .  7 

If you also choose to use Part III, go to line 8. Otherwise, include the amount from line 7 in the total on 

Form 1040, line 44, Form 1040NR, line 41, or Form 1041, Schedule G, line 1b, whichever applies. . .

Part III Complete this part to choose the 10-year tax option (see instructions)

8 Ordinary income from Form 1099-R, box 2a minus box 3. If you did not complete Part II, enter the

taxable amount from Form 1099-R, box 2a . . . . . . . . . . . . . . . . . . . 8 

9 Death benefit exclusion for a beneficiary of a plan participant who died before August 21, 1996 . 9 

10 Total taxable amount. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . 10 

11 Current actuarial value of annuity from Form 1099-R, box 8. If none, enter -0- . . . . . . . 11 

12 Adjusted total taxable amount. Add lines 10 and 11. If this amount is $70,000 or more, skip lines

13 through 16, enter this amount on line 17, and go to line 18 . . . . . . . . . . . . 12 

13 Multiply line 12 by 50% (.50), but do not enter more than $10,000 . . 13 

14 Subtract $20,000 from line 12. If line 12 is 

$20,000 or less, enter -0- . . . . . . 14 

15 Multiply line 14 by 20% (.20) . . . . . . . . . . . . . . 15 

16 Minimum distribution allowance. Subtract line 15 from line 13 . . . . . . . . . . . . 16 

17 Subtract line 16 from line 12 . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Federal estate tax attributable to lump-sum distribution . . . . . . . . . . . . . . 18 

19 Subtract line 18 from line 17. If line 11 is zero, skip lines 20 through 22 and go to line 23 . . . 19 

20 Divide line 11 by line 12 and enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . . . 20 .

21 Multiply line 16 by the decimal on line 20 . . . . . . . . . . 21 

22 Subtract line 21 from line 11 . . . . . . . . . . . . . . 22 

23 Multiply line 19 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . 23 

24 Tax on amount on line 23. Use the Tax Rate Schedule in the instructions . . . . . . . . . 24 

25 Multiply line 24 by ten (10). If line 11 is zero, skip lines 26 through 28, enter this amount on 

line 29, and go to line 30 . . . . . . . . . . . . . . . . . . . . . . . . 25 

26 Multiply line 22 by 10% (.10) . . . . . . . . . . . . . . 26 

27 Tax on amount on line 26. Use the Tax Rate Schedule in the 

instructions . . . . . . . . . . . . . . . . . . . . 27 

28 Multiply line 27 by ten (10) . . . . . . . . . . . . . . . . . . . . . . . . 28 

29 Subtract line 28 from line 25. Multiple recipients, see instructions . . . . . . . . . .  29 

30 Tax on lump-sum distribution. Add lines 7 and 29. Also include this amount in the total on Form

1040, line 44, Form 1040NR, line 41, or Form 1041, Schedule G, line 1b, whichever applies . .  30 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13187U Form 4972 (2009)

12,388

0

12,388

12,394

12,394

12,388

11,190

*

11,388

11,388

0

11,388

10,389

0

11,388

0

11,388

11,396

Total Forms Filed = 12,394

*Entry for this line is greater than zero, but too small to report

*

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
120

Form 4972

Department of the Treasury 

Internal Revenue Service (99) 

Tax on Lump-Sum Distributions 

(From Qualified Plans of Participants Born Before January 2, 1936)

 Attach to Form 1040, Form 1040NR, or Form 1041.

OMB No. 1545-0193

2009

Attachment 

Sequence No. 28

Name of recipient of distribution Identifying number

Part I Complete this part to see if you can use Form 4972

1 Was this a distribution of a plan participant’s entire balance (excluding deductible voluntary employee Yes No

contributions and certain forfeited amounts) from all of an employer’s qualified plans of one kind (pension, 

profit-sharing, or stock bonus)? If “No,” do not use this form . . . . . . . . . . . . . . . . 1 

2 Did you roll over any part of the distribution? If “Yes,” do not use this form . . . . . . . . . . . 2 

3 Was this distribution paid to you as a beneficiary of a plan participant who was born before January 2, 1936? 3 

4 Were you (a) a plan participant who received this distribution, (b) born before January 2, 1936, and (c) a 

participant in the plan for at least 5 years before the year of the distribution? . . . . . . . . . . 4 

If you answered “No” to both questions 3 and 4, do not use this form.

5 a Did you use Form 4972 after 1986 for a previous distribution from your own plan? If “Yes,” do not use this 

form for a 2009 distribution from your own plan . . . . . . . . . . . . . . . . . . . . 5a 

b If you are receiving this distribution as a beneficiary of a plan participant who died, did you use Form 4972 

for a previous distribution received for that participant after 1986? If “Yes,” do not use the form for this

distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b

Part II Complete this part to choose the 20% capital gain election (see instructions)

6 Capital gain part from Form 1099-R, box 3 . . . . . . . . . . . . . . . . . . . 6 

7 Multiply line 6 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . .  7 

If you also choose to use Part III, go to line 8. Otherwise, include the amount from line 7 in the total on 

Form 1040, line 44, Form 1040NR, line 41, or Form 1041, Schedule G, line 1b, whichever applies. . .

Part III Complete this part to choose the 10-year tax option (see instructions)

8 Ordinary income from Form 1099-R, box 2a minus box 3. If you did not complete Part II, enter the

taxable amount from Form 1099-R, box 2a . . . . . . . . . . . . . . . . . . . 8 

9 Death benefit exclusion for a beneficiary of a plan participant who died before August 21, 1996 . 9 

10 Total taxable amount. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . 10 

11 Current actuarial value of annuity from Form 1099-R, box 8. If none, enter -0- . . . . . . . 11 

12 Adjusted total taxable amount. Add lines 10 and 11. If this amount is $70,000 or more, skip lines

13 through 16, enter this amount on line 17, and go to line 18 . . . . . . . . . . . . 12 

13 Multiply line 12 by 50% (.50), but do not enter more than $10,000 . . 13 

14 Subtract $20,000 from line 12. If line 12 is 

$20,000 or less, enter -0- . . . . . . 14 

15 Multiply line 14 by 20% (.20) . . . . . . . . . . . . . . 15 

16 Minimum distribution allowance. Subtract line 15 from line 13 . . . . . . . . . . . . 16 

17 Subtract line 16 from line 12 . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Federal estate tax attributable to lump-sum distribution . . . . . . . . . . . . . . 18 

19 Subtract line 18 from line 17. If line 11 is zero, skip lines 20 through 22 and go to line 23 . . . 19 

20 Divide line 11 by line 12 and enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . . . 20 .

21 Multiply line 16 by the decimal on line 20 . . . . . . . . . . 21 

22 Subtract line 21 from line 11 . . . . . . . . . . . . . . 22 

23 Multiply line 19 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . 23 

24 Tax on amount on line 23. Use the Tax Rate Schedule in the instructions . . . . . . . . . 24 

25 Multiply line 24 by ten (10). If line 11 is zero, skip lines 26 through 28, enter this amount on 

line 29, and go to line 30 . . . . . . . . . . . . . . . . . . . . . . . . 25 

26 Multiply line 22 by 10% (.10) . . . . . . . . . . . . . . 26 

27 Tax on amount on line 26. Use the Tax Rate Schedule in the 

instructions . . . . . . . . . . . . . . . . . . . . 27 

28 Multiply line 27 by ten (10) . . . . . . . . . . . . . . . . . . . . . . . . 28 

29 Subtract line 28 from line 25. Multiple recipients, see instructions . . . . . . . . . .  29 

30 Tax on lump-sum distribution. Add lines 7 and 29. Also include this amount in the total on Form

1040, line 44, Form 1040NR, line 41, or Form 1041, Schedule G, line 1b, whichever applies . .  30 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13187U Form 4972 (2009)

0

*

276,881

276,881

0

276,881

39,400

0

3,266

0

32,655

32,714

Total Forms Filed = 12,394

*Entry for this line is greater than zero, but too small to report

*

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
121

Form 5329

Department of the Treasury 

Internal Revenue Service (99)

Additional Taxes on Qualified Plans 

(Including IRAs) and Other Tax-Favored Accounts

 Attach to Form 1040 or Form 1040NR.

 See separate instructions.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 29

Name of individual subject to additional tax. If married filing jointly, see instructions. Your social security number 

Fill in Your Address Only 

If You Are Filing This 

Form by Itself and Not 

With Your Tax Return  Home address (number and street), or P.O. box if mail is not delivered to your home Apt. no.

City, town or post office, state, and ZIP code If this is an amended 

return, check here 

If you only owe the additional 10% tax on early distributions, you may be able to report this tax directly on Form 1040, line 58, or 

Form 1040NR, line 54, without filing Form 5329. See the instructions for Form 1040, line 58, or for Form 1040NR, line 54.

Part I Additional Tax on Early Distributions

Complete this part if you took a taxable distribution (other than a qualified disaster recovery assistance distribution), before you reached 

age 591⁄2, from a qualified retirement plan (including an IRA) or modified endowment contract (unless you are reporting this tax directly on 

Form 1040 or Form 1040NR—see above). You may also have to complete this part to indicate that you qualify for an exception to the 

additional tax on early distributions or for certain Roth IRA distributions (see instructions).

1 Early distributions included in income. For Roth IRA distributions, see instructions . . . . . . 1 

2 Early distributions included on line 1 that are not subject to the additional tax (see instructions).

Enter the appropriate exception number from the instructions: . . . . . . . . . 2 

3 Amount subject to additional tax. Subtract line 2 from line 1 . . . . . . . . . . . . . 3 

4 Additional tax. Enter 10% (.10) of line 3. Include this amount on Form 1040, line 58, or Form

1040NR, line 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

Caution: If any part of the amount on line 3 was a distribution from a SIMPLE IRA, you may have 

to include 25% of that amount on line 4 instead of 10% (see instructions).

Part II Additional Tax on Certain Distributions From Education Accounts

Complete this part if you included an amount in income, on Form 1040 or Form 1040NR, line 21, from a Coverdell

education savings account (ESA) or a qualified tuition program (QTP).

5 Distributions included in income from Coverdell ESAs and QTPs . . . . . . . . . . . . 5 

6 Distributions included on line 5 that are not subject to the additional tax (see instructions) . . . 6 

7 Amount subject to additional tax. Subtract line 6 from line 5 . . . . . . . . . . . . . 7 

8 Additional tax. Enter 10% (.10) of line 7. Include this amount on Form 1040, line 58, or Form 1040NR, line 54 8 

Part III Additional Tax on Excess Contributions to Traditional IRAs

Complete this part if you contributed more to your traditional IRAs for 2009 than is allowable or you had an amount on

line 17 of your 2008 Form 5329.

9 Enter your excess contributions from line 16 of your 2008 Form 5329 (see instructions). If zero, go 

to line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 

10 If your traditional IRA contributions for 2009 are less than your 

maximum allowable contribution, see instructions. Otherwise, enter -0- 10 

11 2009 traditional IRA distributions included in income (see instructions) . 11 

12 2009 distributions of prior year excess contributions (see instructions) . 12 

13 Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter -0- . . . . . 14 

15 Excess contributions for 2009 (see instructions) . . . . . . . . . . . . . . . . . 15 

16 Total excess contributions. Add lines 14 and 15 . . . . . . . . . . . . . . . . . 16 

17 Additional tax. Enter 6% (.06) of the smaller of line 16 or the value of your traditional IRAs on December 31, 2009 

(including 2009 contributions made in 2010). Include this amount on Form 1040, line 58, or Form 1040NR, line 54 . 17 

Part IV Additional Tax on Excess Contributions to Roth IRAs

Complete this part if you contributed more to your Roth IRAs for 2009 than is allowable or you had an amount on line 25 

of your 2008 Form 5329.

18 Enter your excess contributions from line 24 of your 2008 Form 5329 (see instructions). If zero, go to line 23 18 

19 If your Roth IRA contributions for 2009 are less than your maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 19 

20 2009 distributions from your Roth IRAs (see instructions) . . . . . 20 

21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . 21 

22 Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter -0- . . . . . 22 

23 Excess contributions for 2009 (see instructions) . . . . . . . . . . . . . . . . . 23 

24 Total excess contributions. Add lines 22 and 23 . . . . . . . . . . . . . . . . . 24 

25 Additional tax. Enter 6% (.06) of the smaller of line 24 or the value of your Roth IRAs on December 31, 2009

(including 2009 contributions made in 2010). Include this amount on Form 1040, line 58, or Form 1040NR, line 54 . 25 

For Privacy Act and Paperwork Reduction Act Notice, see page 6 of the instructions. Cat. No. 13329Q Form 5329 (2009) 

43,636

1,251,019

1,239,998

75,670

25,865

76,613

29,072

47,734

32,515

*

25,698

90,883

408,897

1,452,186

* Entry for this line is greater than zero, but too small to report

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 1,823,910
122

Form 5329

Department of the Treasury 

Internal Revenue Service (99)

Additional Taxes on Qualified Plans 

(Including IRAs) and Other Tax-Favored Accounts

 Attach to Form 1040 or Form 1040NR.

 See separate instructions.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 29

Name of individual subject to additional tax. If married filing jointly, see instructions. Your social security number 

Fill in Your Address Only 

If You Are Filing This 

Form by Itself and Not 

With Your Tax Return  Home address (number and street), or P.O. box if mail is not delivered to your home Apt. no.

City, town or post office, state, and ZIP code If this is an amended 

return, check here 

If you only owe the additional 10% tax on early distributions, you may be able to report this tax directly on Form 1040, line 58, or 

Form 1040NR, line 54, without filing Form 5329. See the instructions for Form 1040, line 58, or for Form 1040NR, line 54.

Part I Additional Tax on Early Distributions

Complete this part if you took a taxable distribution (other than a qualified disaster recovery assistance distribution), before you reached 

age 591⁄2, from a qualified retirement plan (including an IRA) or modified endowment contract (unless you are reporting this tax directly on 

Form 1040 or Form 1040NR—see above). You may also have to complete this part to indicate that you qualify for an exception to the 

additional tax on early distributions or for certain Roth IRA distributions (see instructions).

1 Early distributions included in income. For Roth IRA distributions, see instructions . . . . . . 1 

2 Early distributions included on line 1 that are not subject to the additional tax (see instructions).

Enter the appropriate exception number from the instructions: . . . . . . . . . 2 

3 Amount subject to additional tax. Subtract line 2 from line 1 . . . . . . . . . . . . . 3 

4 Additional tax. Enter 10% (.10) of line 3. Include this amount on Form 1040, line 58, or Form

1040NR, line 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

Caution: If any part of the amount on line 3 was a distribution from a SIMPLE IRA, you may have 

to include 25% of that amount on line 4 instead of 10% (see instructions).

Part II Additional Tax on Certain Distributions From Education Accounts

Complete this part if you included an amount in income, on Form 1040 or Form 1040NR, line 21, from a Coverdell

education savings account (ESA) or a qualified tuition program (QTP).

5 Distributions included in income from Coverdell ESAs and QTPs . . . . . . . . . . . . 5 

6 Distributions included on line 5 that are not subject to the additional tax (see instructions) . . . 6 

7 Amount subject to additional tax. Subtract line 6 from line 5 . . . . . . . . . . . . . 7 

8 Additional tax. Enter 10% (.10) of line 7. Include this amount on Form 1040, line 58, or Form 1040NR, line 54 8 

Part III Additional Tax on Excess Contributions to Traditional IRAs

Complete this part if you contributed more to your traditional IRAs for 2009 than is allowable or you had an amount on

line 17 of your 2008 Form 5329.

9 Enter your excess contributions from line 16 of your 2008 Form 5329 (see instructions). If zero, go 

to line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 

10 If your traditional IRA contributions for 2009 are less than your 

maximum allowable contribution, see instructions. Otherwise, enter -0- 10 

11 2009 traditional IRA distributions included in income (see instructions) . 11 

12 2009 distributions of prior year excess contributions (see instructions) . 12 

13 Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter -0- . . . . . 14 

15 Excess contributions for 2009 (see instructions) . . . . . . . . . . . . . . . . . 15 

16 Total excess contributions. Add lines 14 and 15 . . . . . . . . . . . . . . . . . 16 

17 Additional tax. Enter 6% (.06) of the smaller of line 16 or the value of your traditional IRAs on December 31, 2009 

(including 2009 contributions made in 2010). Include this amount on Form 1040, line 58, or Form 1040NR, line 54 . 17 

Part IV Additional Tax on Excess Contributions to Roth IRAs

Complete this part if you contributed more to your Roth IRAs for 2009 than is allowable or you had an amount on line 25 

of your 2008 Form 5329.

18 Enter your excess contributions from line 24 of your 2008 Form 5329 (see instructions). If zero, go to line 23 18 

19 If your Roth IRA contributions for 2009 are less than your maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 19 

20 2009 distributions from your Roth IRAs (see instructions) . . . . . 20 

21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . 21 

22 Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter -0- . . . . . 22 

23 Excess contributions for 2009 (see instructions) . . . . . . . . . . . . . . . . . 23 

24 Total excess contributions. Add lines 22 and 23 . . . . . . . . . . . . . . . . . 24 

25 Additional tax. Enter 6% (.06) of the smaller of line 24 or the value of your Roth IRAs on December 31, 2009

(including 2009 contributions made in 2010). Include this amount on Form 1040, line 58, or Form 1040NR, line 54 . 25 

For Privacy Act and Paperwork Reduction Act Notice, see page 6 of the instructions. Cat. No. 13329Q Form 5329 (2009) 

Total Forms Filed = 1,823,910

7,173

14,831,497

1,503,229

13,531

5,122

135,263

126,531

184,636

130,152

80,632

163,044

4,707,348

19,538,845

*

* Entry for this line is greater than zero, but too small to report

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
123

Form 5329 (2009) Page 2 

Part V Additional Tax on Excess Contributions to Coverdell ESAs

Complete this part if the contributions to your Coverdell ESAs for 2009 were more than is allowable or you had an amount 

on line 33 of your 2008 Form 5329.

26 Enter the excess contributions from line 32 of your 2008 Form 5329 (see instructions). If zero, go to line 31 26 

27 If the contributions to your Coverdell ESAs for 2009 were less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 27 

28 2009 distributions from your Coverdell ESAs (see instructions) . . . 28 

29 Add lines 27 and 28 . . . . . . . . . . . . . . . . . . . . . . . . . . 29 

30 Prior year excess contributions. Subtract line 29 from line 26. If zero or less, enter -0- . . . . . 30 

31 Excess contributions for 2009 (see instructions) . . . . . . . . . . . . . . . . . 31 

32 Total excess contributions. Add lines 30 and 31 . . . . . . . . . . . . . . . . . 32 

33 Additional tax. Enter 6% (.06) of the smaller of line 32 or the value of your Coverdell ESAs on 

December 31, 2009 (including 2009 contributions made in 2010). Include this amount on Form

1040, line 58, or Form 1040NR, line 54 . . . . . . . . . . . . . . . . . . . . 33 

Part VI Additional Tax on Excess Contributions to Archer MSAs

Complete this part if you or your employer contributed more to your Archer MSAs for 2009 than is allowable or you had 

an amount on line 41 of your 2008 Form 5329.

34 Enter the excess contributions from line 40 of your 2008 Form 5329 (see instructions). If zero, go to line 39 34 

35 If the contributions to your Archer MSAs for 2009 are less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 35 

36 2009 distributions from your Archer MSAs from Form 8853, line 8 . . 36 

37 Add lines 35 and 36 . . . . . . . . . . . . . . . . . . . . . . . . . . 37 

38 Prior year excess contributions. Subtract line 37 from line 34. If zero or less, enter -0- . . . . . 38 

39 Excess contributions for 2009 (see instructions) . . . . . . . . . . . . . . . . . 39 

40 Total excess contributions. Add lines 38 and 39 . . . . . . . . . . . . . . . . . 40 

41 Additional tax. Enter 6% (.06) of the smaller of line 40 or the value of your Archer MSAs on

December 31, 2009 (including 2009 contributions made in 2010). Include this amount on Form

1040, line 58, or Form 1040NR, line 54 . . . . . . . . . . . . . . . . . . . . 41 

Part VII Additional Tax on Excess Contributions to Health Savings Accounts (HSAs)

Complete this part if you, someone on your behalf, or your employer contributed more to your HSAs for 2009 than is 

allowable or you had an amount on line 49 of your 2008 Form 5329.

42 Enter the excess contributions from line 48 of your 2008 Form 5329. If zero, go to line 47 . . . 42 

43 If the contributions to your HSAs for 2009 are less than the maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 43 

44 2009 distributions from your HSAs from Form 8889, line 16 . . . . 44 

45 Add lines 43 and 44 . . . . . . . . . . . . . . . . . . . . . . . . . . 45 

46 Prior year excess contributions. Subtract line 45 from line 42. If zero or less, enter -0- . . . . . 46 

47 Excess contributions for 2009 (see instructions) . . . . . . . . . . . . . . . . . 47 

48 Total excess contributions. Add lines 46 and 47 . . . . . . . . . . . . . . . . . 48 

49 Additional tax. Enter 6% (.06) of the smaller of line 48 or the value of your HSAs on December 31, 2009 

(including 2009 contributions made in 2010). Include this amount on Form 1040, line 58, or Form 1040NR, line 54 49 

Part VIII Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs)

Complete this part if you did not receive the minimum required distribution from your qualified retirement plan.

50 Minimum required distribution, if any, for 2009 (including the minimum required distribution for 

2008 that is permitted to be made in 2009 for an individual with a required beginning date of April 

1, 2009) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 50 

51 Amount actually distributed to you in 2009 (plus any distributions actually made in 2008 that were 

permitted to be made in 2009 for an individual with a required beginning date of April 1, 2009) . . 51 

52 Subtract line 51 from line 50. If zero or less, enter -0- . . . . . . . . . . . . . . . 52 

53 Additional tax. Enter 50% (.50) of line 52. Include this amount on Form 1040, line 58, or Form 1040NR, line 54 53 

Sign Here Only If You 

Are Filing This Form by 

Itself and Not With Your 

Tax Return

Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my 

knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which 

preparer has any knowledge.

 Your signature  Date

Paid 

Preparer’s 

Use Only

Preparer’s 

signature  Date Check if selfemployed

Preparer’s SSN or PTIN

Firm’s name (or yours 

if self-employed), 

address, and ZIP code  EIN

Phone no.

Form 5329 (2009) 

9,004

9,341

12

133,384

100,250

*

* Entry for this line is greater than zero, but too small to report

*

*
124

Form 5329 (2009) Page 2 

Part V Additional Tax on Excess Contributions to Coverdell ESAs

Complete this part if the contributions to your Coverdell ESAs for 2009 were more than is allowable or you had an amount 

on line 33 of your 2008 Form 5329.

26 Enter the excess contributions from line 32 of your 2008 Form 5329 (see instructions). If zero, go to line 31 26 

27 If the contributions to your Coverdell ESAs for 2009 were less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 27 

28 2009 distributions from your Coverdell ESAs (see instructions) . . . 28 

29 Add lines 27 and 28 . . . . . . . . . . . . . . . . . . . . . . . . . . 29 

30 Prior year excess contributions. Subtract line 29 from line 26. If zero or less, enter -0- . . . . . 30 

31 Excess contributions for 2009 (see instructions) . . . . . . . . . . . . . . . . . 31 

32 Total excess contributions. Add lines 30 and 31 . . . . . . . . . . . . . . . . . 32 

33 Additional tax. Enter 6% (.06) of the smaller of line 32 or the value of your Coverdell ESAs on 

December 31, 2009 (including 2009 contributions made in 2010). Include this amount on Form

1040, line 58, or Form 1040NR, line 54 . . . . . . . . . . . . . . . . . . . . 33 

Part VI Additional Tax on Excess Contributions to Archer MSAs

Complete this part if you or your employer contributed more to your Archer MSAs for 2009 than is allowable or you had 

an amount on line 41 of your 2008 Form 5329.

34 Enter the excess contributions from line 40 of your 2008 Form 5329 (see instructions). If zero, go to line 39 34 

35 If the contributions to your Archer MSAs for 2009 are less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0- 35 

36 2009 distributions from your Archer MSAs from Form 8853, line 8 . . 36 

37 Add lines 35 and 36 . . . . . . . . . . . . . . . . . . . . . . . . . . 37 

38 Prior year excess contributions. Subtract line 37 from line 34. If zero or less, enter -0- . . . . . 38 

39 Excess contributions for 2009 (see instructions) . . . . . . . . . . . . . . . . . 39 

40 Total excess contributions. Add lines 38 and 39 . . . . . . . . . . . . . . . . . 40 

41 Additional tax. Enter 6% (.06) of the smaller of line 40 or the value of your Archer MSAs on

December 31, 2009 (including 2009 contributions made in 2010). Include this amount on Form

1040, line 58, or Form 1040NR, line 54 . . . . . . . . . . . . . . . . . . . . 41 

Part VII Additional Tax on Excess Contributions to Health Savings Accounts (HSAs)

Complete this part if you, someone on your behalf, or your employer contributed more to your HSAs for 2009 than is 

allowable or you had an amount on line 49 of your 2008 Form 5329.

42 Enter the excess contributions from line 48 of your 2008 Form 5329. If zero, go to line 47 . . . 42 

43 If the contributions to your HSAs for 2009 are less than the maximum 

allowable contribution, see instructions. Otherwise, enter -0- . . . . 43 

44 2009 distributions from your HSAs from Form 8889, line 16 . . . . 44 

45 Add lines 43 and 44 . . . . . . . . . . . . . . . . . . . . . . . . . . 45 

46 Prior year excess contributions. Subtract line 45 from line 42. If zero or less, enter -0- . . . . . 46 

47 Excess contributions for 2009 (see instructions) . . . . . . . . . . . . . . . . . 47 

48 Total excess contributions. Add lines 46 and 47 . . . . . . . . . . . . . . . . . 48 

49 Additional tax. Enter 6% (.06) of the smaller of line 48 or the value of your HSAs on December 31, 2009 

(including 2009 contributions made in 2010). Include this amount on Form 1040, line 58, or Form 1040NR, line 54 49 

Part VIII Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs)

Complete this part if you did not receive the minimum required distribution from your qualified retirement plan.

50 Minimum required distribution, if any, for 2009 (including the minimum required distribution for 

2008 that is permitted to be made in 2009 for an individual with a required beginning date of April 

1, 2009) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 50 

51 Amount actually distributed to you in 2009 (plus any distributions actually made in 2008 that were 

permitted to be made in 2009 for an individual with a required beginning date of April 1, 2009) . . 51 

52 Subtract line 51 from line 50. If zero or less, enter -0- . . . . . . . . . . . . . . . 52 

53 Additional tax. Enter 50% (.50) of line 52. Include this amount on Form 1040, line 58, or Form 1040NR, line 54 53 

Sign Here Only If You 

Are Filing This Form by 

Itself and Not With Your 

Tax Return

Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my 

knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which 

preparer has any knowledge.

 Your signature  Date

Paid 

Preparer’s 

Use Only

Preparer’s 

signature  Date Check if selfemployed

Preparer’s SSN or PTIN

Firm’s name (or yours 

if self-employed), 

address, and ZIP code  EIN

Phone no.

Form 5329 (2009) 

387

16,622

98

195,582

5,303

*

* Entry for this line is greater than zero, but too small to report

*

*
125

OMB No. 1545-0074 First-Time Homebuyer Credit and

Repayment of the Credit Form 5405

 Attach to your 2008 or 2009 Form 1040 or Form 1040X. Department of the Treasury

Internal Revenue Service

Name(s) shown on return Your social security number

Part I General Information

Enter the purchase price of the new home (see instructions)

Part II Credit

A Address of home qualifying for the credit (if different from the address shown on page 1 of Form 1040 or Form 1040X)

1 1

B Date purchased (MM/DD/YYYY) (see instructions) 

Attachment

Sequence No. 58

Note. If you are only filing this form to report a disposition or change in use of your main home for which you claimed the

credit in 2008, skip this page, and complete only page 2.

(Rev. December 2009)

D

I (or my spouse if married) am a member of the uniformed services or Foreign Service, or an employee of the intelligence

community, and was on qualified official extended duty outside the United States for at least 90 days during the period

beginning after December 31, 2008, and ending before May 1, 2010. See instructions.

E Did you purchase the home from a related person or a person related to your spouse (see instructions)?

No. Go to line F.

Yes. You cannot claim the credit. Do not file Form 5405.

F If you are choosing to claim the credit on your return for the year before the year in which you purchased the home,

check here (see instructions) 

2 Multiply line 1 by 10% (.10) and enter the result here 2

3 If you qualify for the credit as (check the applicable box):

3

Enter the smaller of line 2 or line 3. But: (a) if married filing separately, enter the smaller of line

3 or your share of the amount on line 2 (see instructions); or (b) if someone other than your

spouse also purchased an interest in the home, enter the smaller of your share of the amount

on line 3 or your share of the amount on line 2 (see instructions)

4

5 Enter your modified adjusted gross income (see instructions)

6 If the date purchased is:

4

5

● Before November 7, 2009, enter $75,000 ($150,000 if married filing jointly), or

● After November 6, 2009, enter $125,000 ($225,000 if married filing jointly) 6

7 Is line 5 more than line 6?

No. Skip lines 7 and 8. Enter -0- on line 9 and go to line 10.

Yes. Subtract line 6 from line 5 and enter the result. If the result is $20,000 or more, stop here.

You cannot take the credit. Otherwise, go to line 8

8 Divide line 7 by $20,000 and enter the result as a decimal (rounded to at least three places)

9 Multiply line 4 by line 8

Subtract line 9 from line 4 and enter the result. This is your credit. Also enter this amount on your

2009 Form 1040, line 67; 2008 Form 1040, line 69; or the appropriate line in the “Payments” 

section of Form 1040X

10

7

8

9

If you are claiming the credit on your 2009 (or later) tax return, you must attach a copy of the properly executed

settlement statement (or similar documentation) used to complete the purchase (see instructions).

10

For Paperwork Reduction Act Notice, see instructions. Cat. No. 11880I Form 5405 (Rev. 12-2009)

C If the date purchased is after April 30, 2010, and before July 1, 2010, did you enter into a binding contract before May 1,

2010, to purchase the home before July 1, 2010?

Yes. Go to line E. See instructions for documentation to be attached.

No. You cannot claim the credit. However, if you (or your spouse if married) are a member of the uniformed services or

Foreign Service, or an employee of the intelligence community, see line D. If line D applies, check the box on line D and

continue; otherwise, you cannot claim the credit.

A first-time homebuyer, enter $8,000 ($4,000 if married filing separately). A first-time homebuyer is an

individual (and that individual’s spouse if married) who has not owned another main home during the 3-year

period ending on the purchase date and meets other requirements discussed in the instructions.

A long-time resident, enter $6,500 ($3,250 if married filing separately). A long-time resident is an

individual (and that individual’s spouse if married) who has owned and used the same home as that

individual’s main home for any 5-consecutive-year period during the 8-year period ending on the

purchase date of the new main home and meets other requirements discussed in the instructions. See

instructions for documentation to be attached.

.

Note. If the date purchased is before May 1, 2010, go to line E. Otherwise, go to line C.

 See separate instructions.

If you meet the following conditions, check here 

CAUTION

/ /



49,295

1,380,392

1,448,851

1,448,851

1,448,851

1,463,355

Total Forms Filed = 1,469,407

49,295

1,448,851

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Boxes checked = 320,841
126

OMB No. 1545-0074 First-Time Homebuyer Credit and

Repayment of the Credit Form 5405

 Attach to your 2008 or 2009 Form 1040 or Form 1040X. Department of the Treasury

Internal Revenue Service

Name(s) shown on return Your social security number

Part I General Information

Enter the purchase price of the new home (see instructions)

Part II Credit

A Address of home qualifying for the credit (if different from the address shown on page 1 of Form 1040 or Form 1040X)

1 1

B Date purchased (MM/DD/YYYY) (see instructions) 

Attachment

Sequence No. 58

Note. If you are only filing this form to report a disposition or change in use of your main home for which you claimed the

credit in 2008, skip this page, and complete only page 2.

(Rev. December 2009)

D

I (or my spouse if married) am a member of the uniformed services or Foreign Service, or an employee of the intelligence

community, and was on qualified official extended duty outside the United States for at least 90 days during the period

beginning after December 31, 2008, and ending before May 1, 2010. See instructions.

E Did you purchase the home from a related person or a person related to your spouse (see instructions)?

No. Go to line F.

Yes. You cannot claim the credit. Do not file Form 5405.

F If you are choosing to claim the credit on your return for the year before the year in which you purchased the home,

check here (see instructions) 

2 Multiply line 1 by 10% (.10) and enter the result here 2

3 If you qualify for the credit as (check the applicable box):

3

Enter the smaller of line 2 or line 3. But: (a) if married filing separately, enter the smaller of line

3 or your share of the amount on line 2 (see instructions); or (b) if someone other than your

spouse also purchased an interest in the home, enter the smaller of your share of the amount

on line 3 or your share of the amount on line 2 (see instructions)

4

5 Enter your modified adjusted gross income (see instructions)

6 If the date purchased is:

4

5

● Before November 7, 2009, enter $75,000 ($150,000 if married filing jointly), or

● After November 6, 2009, enter $125,000 ($225,000 if married filing jointly) 6

7 Is line 5 more than line 6?

No. Skip lines 7 and 8. Enter -0- on line 9 and go to line 10.

Yes. Subtract line 6 from line 5 and enter the result. If the result is $20,000 or more, stop here.

You cannot take the credit. Otherwise, go to line 8

8 Divide line 7 by $20,000 and enter the result as a decimal (rounded to at least three places)

9 Multiply line 4 by line 8

Subtract line 9 from line 4 and enter the result. This is your credit. Also enter this amount on your

2009 Form 1040, line 67; 2008 Form 1040, line 69; or the appropriate line in the “Payments” 

section of Form 1040X

10

7

8

9

If you are claiming the credit on your 2009 (or later) tax return, you must attach a copy of the properly executed

settlement statement (or similar documentation) used to complete the purchase (see instructions).

10

For Paperwork Reduction Act Notice, see instructions. Cat. No. 11880I Form 5405 (Rev. 12-2009)

C If the date purchased is after April 30, 2010, and before July 1, 2010, did you enter into a binding contract before May 1,

2010, to purchase the home before July 1, 2010?

Yes. Go to line E. See instructions for documentation to be attached.

No. You cannot claim the credit. However, if you (or your spouse if married) are a member of the uniformed services or

Foreign Service, or an employee of the intelligence community, see line D. If line D applies, check the box on line D and

continue; otherwise, you cannot claim the credit.

A first-time homebuyer, enter $8,000 ($4,000 if married filing separately). A first-time homebuyer is an

individual (and that individual’s spouse if married) who has not owned another main home during the 3-year

period ending on the purchase date and meets other requirements discussed in the instructions.

A long-time resident, enter $6,500 ($3,250 if married filing separately). A long-time resident is an

individual (and that individual’s spouse if married) who has owned and used the same home as that

individual’s main home for any 5-consecutive-year period during the 8-year period ending on the

purchase date of the new main home and meets other requirements discussed in the instructions. See

instructions for documentation to be attached.

.

Note. If the date purchased is before May 1, 2010, go to line E. Otherwise, go to line C.

 See separate instructions.

If you meet the following conditions, check here 

CAUTION

/ /



617,006

9,763,743

283,061,942

11,110,814

203,444,535

10,408,589

160,153

28,306,213

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 1,469,407
127

Form 5695 

Department of the Treasury 

Internal Revenue Service 

Residential Energy Credits

 See instructions.

 Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 158

Name(s) shown on return Your social security number

Before You Begin Part I: Figure the amount of any credit for the elderly or the disabled you are claiming.

Part I Nonbusiness Energy Property Credit (See instructions before completing this part.)

1 Were the qualified energy efficiency improvements or residential energy property costs for your 

main home located in the United States? (see instructions) . . . . . . . . . . . .  1 Yes No

Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit. 

Do not complete Part I.

2 Qualified energy efficiency improvements (see instructions).

a Insulation material or system specifically and primarily designed to reduce the heat loss or gain of 

your home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a 

b Exterior windows (including certain storm windows) and skylights . . . . . . . . . . . 2b

c Exterior doors (including certain storm doors) . . . . . . . . . . . . . . . . . . 2c 

d Metal roof with appropriate pigmented coatings, or asphalt roof with appropriate cooling granules, 

that are specifically and primarily designed to reduce the heat gain of your home, and the roof 

meets or exceeds the Energy Star program requirements in effect at the time of purchase or 

installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d

3 Residential energy property costs (see instructions).

a Energy-efficient building property . . . . . . . . . . . . . . . . . . . . . . 3a 

b Qualified natural gas, propane, or oil furnace or hot water boiler . . . . . . . . . . . . 3b

c Advanced main air circulating fan used in a natural gas, propane, or oil furnace . . . . . . . 3c 

4 Add lines 2a through 3c . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Multiply line 4 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Maximum credit amount. (If you jointly occupied the home, see instructions) . . . . . . . . 6 $1,500

7 Enter the smaller amount of line 5 or line 6 . . . . . . . . . . . . . . . . . . . 7 

8 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 . 8 

9 Enter the total, if any, of your credits from Form 1040, lines 47 through 

50, and Schedule R, line 24; or Form 1040NR, lines 44 through 46 . . 9 

10 Subtract line 9 from line 8. If zero or less, stop. You cannot take the nonbusiness energy property 

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Nonbusiness energy property credit. Enter the smaller of line 7 or line 10 . . . . . . . . 11 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13540P Form 5695 (2009)

6,566,172

1,948,247

1,839,049

462,269

976,380

1,290,640

221,274

6,596,157

6,596,157

2,309,107

6,591,171

= 6,702,427

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 6,753,885
128

Form 5695 

Department of the Treasury 

Internal Revenue Service 

Residential Energy Credits

 See instructions.

 Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 158

Name(s) shown on return Your social security number

Before You Begin Part I: Figure the amount of any credit for the elderly or the disabled you are claiming.

Part I Nonbusiness Energy Property Credit (See instructions before completing this part.)

1 Were the qualified energy efficiency improvements or residential energy property costs for your 

main home located in the United States? (see instructions) . . . . . . . . . . . .  1 Yes No

Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit. 

Do not complete Part I.

2 Qualified energy efficiency improvements (see instructions).

a Insulation material or system specifically and primarily designed to reduce the heat loss or gain of 

your home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a 

b Exterior windows (including certain storm windows) and skylights . . . . . . . . . . . 2b

c Exterior doors (including certain storm doors) . . . . . . . . . . . . . . . . . . 2c 

d Metal roof with appropriate pigmented coatings, or asphalt roof with appropriate cooling granules, 

that are specifically and primarily designed to reduce the heat gain of your home, and the roof 

meets or exceeds the Energy Star program requirements in effect at the time of purchase or 

installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d

3 Residential energy property costs (see instructions).

a Energy-efficient building property . . . . . . . . . . . . . . . . . . . . . . 3a 

b Qualified natural gas, propane, or oil furnace or hot water boiler . . . . . . . . . . . . 3b

c Advanced main air circulating fan used in a natural gas, propane, or oil furnace . . . . . . . 3c 

4 Add lines 2a through 3c . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Multiply line 4 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Maximum credit amount. (If you jointly occupied the home, see instructions) . . . . . . . . 6 $1,500

7 Enter the smaller amount of line 5 or line 6 . . . . . . . . . . . . . . . . . . . 7 

8 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 . 8 

9 Enter the total, if any, of your credits from Form 1040, lines 47 through 

50, and Schedule R, line 24; or Form 1040NR, lines 44 through 46 . . 9 

10 Subtract line 9 from line 8. If zero or less, stop. You cannot take the nonbusiness energy property 

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Nonbusiness energy property credit. Enter the smaller of line 7 or line 10 . . . . . . . . 11 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13540P Form 5695 (2009)

5,172,380

3,231,454

2,228,079

2,165,090

3,968,715

4,310,456

694,422

7,539,407

5,404,079

8,536,200

25,125,066

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 6,753,885
129

Form 5695 (2009) Page 2 

Before You Begin Part II:

Figure the amount of any of the following credits you are claiming.

● Credit for the elderly or the disabled.

● District of Columbia first-time homebuyer credit.

● Alternative motor vehicle credit.

● Qualified plug-in electric vehicle credit.

● Qualified plug-in electric drive motor vehicle credit.

Part II Residential Energy Efficient Property Credit (See instructions before completing this part.)

Note. Skip lines 12 through 21 if you only have a credit carryforward from 2008.

12 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . 12 

13 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . 13 

14 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . . 14 

15 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . 15 

16 Add lines 12 through 15 . . . . . . . . . . . . . . . . . . . . . . . . . 16 

17 Multiply line 16 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Qualified fuel cell property costs . . . . . . . . . . . . . 18 

19 Multiply line 18 by 30% (.30) . . . . . . . . . . . . . . 19 

20 Kilowatt capacity of property on line 18 above  . x $1,000 20 

21 Enter the smaller of line 19 or line 20 . . . . . . . . . . . . . . . . . . . . . 21 

22 Credit carryforward from 2008. Enter the amount, if any, from your 2008 Form 5695, line 28 . . 22

23 Add lines 17, 21, and 22 . . . . . . . . . . . . . . . . . . . . . . . . . 23 

24 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 . 24 

25 1040 filers: Enter the total, if any, of your credits from Form 1040, 

lines 47 through 50; line 11 of this form; line 12 of the Line 11 

worksheet in Pub. 972 (see instructions); Form 8396, line 11; Form 

8839, line 18; Form 8859, line 11; Form 8834, line 22; Form 8910, 

line 21; Form 8936, line 14; and Schedule R, line 24.

1040NR filers: Enter the amount, if any, from Form 1040NR, lines 

44 through 46; line 11 of this form; line 12 of the Line 11

worksheet in Pub. 972 (see instructions); Form 8396, line 11; Form

8839, line 18; Form 8859, line 11; Form 8834, line 22; Form 8910,

line 21; and Form 8936, line 14.  25 

26 Subtract line 25 from line 24. If zero or less, enter -0- here and on line 27 . . . . . . . . . 26 

27 Residential energy efficient property credit. Enter the smaller of line 23 or line 26 . . . . . 27 

28 Credit carryforward to 2010. If line 27 is less than line 23, subtract line 

27 from line 23 . . . . . . . . . . . . . . . . . . . 28 

Part III Current Year Residential Energy Credits

29 Add lines 11 and 27. Enter the result here and on Form 1040, line 52, or Form 1040NR, line 48, 

and check box c on that line . . . . . . . . . . . . . . . . . . . . . . . 29 

Form 5695 (2009)

78,329

42,380

7,124

7,124

22,976

7,019

239,320

2,235,342

6,524,932

209,512

73,538

42,961

6,751

77,238

6,705,246

186,853

186,853
130

Form 5695 (2009) Page 2 

Before You Begin Part II:

Figure the amount of any of the following credits you are claiming.

● Credit for the elderly or the disabled.

● District of Columbia first-time homebuyer credit.

● Alternative motor vehicle credit.

● Qualified plug-in electric vehicle credit.

● Qualified plug-in electric drive motor vehicle credit.

Part II Residential Energy Efficient Property Credit (See instructions before completing this part.)

Note. Skip lines 12 through 21 if you only have a credit carryforward from 2008.

12 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . 12 

13 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . 13 

14 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . . 14 

15 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . 15 

16 Add lines 12 through 15 . . . . . . . . . . . . . . . . . . . . . . . . . 16 

17 Multiply line 16 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Qualified fuel cell property costs . . . . . . . . . . . . . 18 

19 Multiply line 18 by 30% (.30) . . . . . . . . . . . . . . 19 

20 Kilowatt capacity of property on line 18 above  . x $1,000 20 

21 Enter the smaller of line 19 or line 20 . . . . . . . . . . . . . . . . . . . . . 21 

22 Credit carryforward from 2008. Enter the amount, if any, from your 2008 Form 5695, line 28 . . 22

23 Add lines 17, 21, and 22 . . . . . . . . . . . . . . . . . . . . . . . . . 23 

24 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 . 24 

25 1040 filers: Enter the total, if any, of your credits from Form 1040, 

lines 47 through 50; line 11 of this form; line 12 of the Line 11 

worksheet in Pub. 972 (see instructions); Form 8396, line 11; Form 

8839, line 18; Form 8859, line 11; Form 8834, line 22; Form 8910, 

line 21; Form 8936, line 14; and Schedule R, line 24.

1040NR filers: Enter the amount, if any, from Form 1040NR, lines 

44 through 46; line 11 of this form; line 12 of the Line 11

worksheet in Pub. 972 (see instructions); Form 8396, line 11; Form

8839, line 18; Form 8859, line 11; Form 8834, line 22; Form 8910,

line 21; and Form 8936, line 14.  25 

26 Subtract line 25 from line 24. If zero or less, enter -0- here and on line 27 . . . . . . . . . 26 

27 Residential energy efficient property credit. Enter the smaller of line 23 or line 26 . . . . . 27 

28 Credit carryforward to 2010. If line 27 is less than line 23, subtract line 

27 from line 23 . . . . . . . . . . . . . . . . . . . 28 

Part III Current Year Residential Energy Credits

29 Add lines 11 and 27. Enter the result here and on Form 1040, line 52, or Form 1040NR, line 48, 

and check box c on that line . . . . . . . . . . . . . . . . . . . . . . . 29 

Form 5695 (2009)

1,095,004

211,900

26,411

7,924

6,894,686

7,626

806,369

2,630,014

89,817,358

644,867

161,502

68,814

44,751

1,097,334

5,817,246

2,420,414

726,136
131

Form 5884

Department of the Treasury 

Internal Revenue Service

Work Opportunity Credit

 Attach to your tax return.

OMB No. 1545-0219

2009

Attachment 

Sequence No. 77

Name(s) shown on return Identifying number

1 Enter on the applicable line below the total qualified first- or second-year wages paid or incurred 

during the tax year, and multiply by the percentage shown, for services of employees who are 

certified (if required) as members of a targeted group.

a Qualified first-year wages of employees who worked for you 

at least 120 hours but fewer than 400 hours . . . . . $  25% (.25) 1a

b Qualified first-year wages of employees who worked for you 

at least 400 hours . . . . . . . . . . . . . . $  40% (.40) 1b

c Qualified second-year wages of employees certified as 

long-term family assistance recipients . . . . . . . $  50% (.50) 1c

2 Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to salaries and wages 2

3 Work opportunity credit from partnerships, S corporations, cooperatives, estates, and trusts . 3

4 Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all 

others, go to line 5 . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Work opportunity credit included on line 4 from passive activities (see instructions) . . . . 5 

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Work opportunity credit allowed for 2009 from a passive activity (see instructions) . . . . . 7 

8 Carryforward of any work opportunity credit that originated in a tax year that began after 2006 

and carryforward from 2008 of the New York Liberty Zone business employee credit . . . . 8 

9 Carryback of the work opportunity credit from 2010 (see instructions) . . . . . . . . . 9 

10 Add lines 6 through 9. Cooperatives, estates, and trusts, continue on to line 11. All others, report 

this amount on Form 3800, line 29b . . . . . . . . . . . . . . . . . . . . 10 

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form

3800, line 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

General Instructions

Section references are to the Internal Revenue Code unless 

otherwise noted.

Purpose of Form

Use Form 5884 to claim the work opportunity credit for qualified 

first- or second-year wages you paid to or incurred for targeted 

group employees during the tax year. Your business does not 

have to be located in an empowerment zone, renewal 

community, or rural renewal county to qualify for this credit.

You can claim or elect not to claim the work opportunity 

credit any time within 3 years from the due date of your return 

on either your original return or an amended return.

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13570D Form 5884 (2009) 

If you complete Form 8850, it must be signed by you and the 

individual and submitted to the SESA by the 28th calendar day 

after the individual begins work. If the SESA denies the request, 

it will provide a written explanation of the reason for denial. If a

Generally, you must request and be issued a certification for 

each employee from the state employment security agency 

(SESA). The certification proves that the employee is a member 

of a targeted group. You must receive the certification by the 

day the individual begins work or complete Form 8850, PreScreening Notice and Certification Request for the Work 

Opportunity Credit, on or before the day you offer the individual 

a job.

How To Claim the Credit

956

1,611

1,690

55,264

49,904

174

56,734

22,020

37,474

11,778

6,628

Total Forms Filed = 59,319

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
132

Form 5884

Department of the Treasury 

Internal Revenue Service

Work Opportunity Credit

 Attach to your tax return.

OMB No. 1545-0219

2009

Attachment 

Sequence No. 77

Name(s) shown on return Identifying number

1 Enter on the applicable line below the total qualified first- or second-year wages paid or incurred 

during the tax year, and multiply by the percentage shown, for services of employees who are 

certified (if required) as members of a targeted group.

a Qualified first-year wages of employees who worked for you 

at least 120 hours but fewer than 400 hours . . . . . $  25% (.25) 1a

b Qualified first-year wages of employees who worked for you 

at least 400 hours . . . . . . . . . . . . . . $  40% (.40) 1b

c Qualified second-year wages of employees certified as 

long-term family assistance recipients . . . . . . . $  50% (.50) 1c

2 Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to salaries and wages 2

3 Work opportunity credit from partnerships, S corporations, cooperatives, estates, and trusts . 3

4 Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all 

others, go to line 5 . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Work opportunity credit included on line 4 from passive activities (see instructions) . . . . 5 

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Work opportunity credit allowed for 2009 from a passive activity (see instructions) . . . . . 7 

8 Carryforward of any work opportunity credit that originated in a tax year that began after 2006 

and carryforward from 2008 of the New York Liberty Zone business employee credit . . . . 8 

9 Carryback of the work opportunity credit from 2010 (see instructions) . . . . . . . . . 9 

10 Add lines 6 through 9. Cooperatives, estates, and trusts, continue on to line 11. All others, report 

this amount on Form 3800, line 29b . . . . . . . . . . . . . . . . . . . . 10 

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form

3800, line 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

General Instructions

Section references are to the Internal Revenue Code unless 

otherwise noted.

Purpose of Form

Use Form 5884 to claim the work opportunity credit for qualified 

first- or second-year wages you paid to or incurred for targeted 

group employees during the tax year. Your business does not 

have to be located in an empowerment zone, renewal 

community, or rural renewal county to qualify for this credit.

You can claim or elect not to claim the work opportunity 

credit any time within 3 years from the due date of your return 

on either your original return or an amended return.

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13570D Form 5884 (2009) 

If you complete Form 8850, it must be signed by you and the 

individual and submitted to the SESA by the 28th calendar day 

after the individual begins work. If the SESA denies the request, 

it will provide a written explanation of the reason for denial. If a

Generally, you must request and be issued a certification for 

each employee from the state employment security agency 

(SESA). The certification proves that the employee is a member 

of a targeted group. You must receive the certification by the 

day the individual begins work or complete Form 8850, PreScreening Notice and Certification Request for the Work 

Opportunity Credit, on or before the day you offer the individual 

a job.

How To Claim the Credit

2,354

13,941

22,489

375,022

601,848

6,194

397,508

34,658

362,851

24,562

214,432

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 59,319
133

Form 6251

Department of the Treasury 

Internal Revenue Service (99)

Alternative Minimum Tax—Individuals

 See separate instructions.

 Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 32

Name(s) shown on Form 1040 or Form 1040NR Your social security number 

Part I Alternative Minimum Taxable Income (See instructions for how to complete each line.) 

1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41 (minus any amount on Form 8914, 

line 6), and go to line 2. Otherwise, enter the amount from Form 1040, line 38 (minus any amount on Form 8914, 

line 6), and go to line 7. (If less than zero, enter as a negative amount.) . . . . . . . . . . . . . 1 

2 Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (.025) of Form 1040, line 38. If 

zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Taxes from Schedule A (Form 1040), lines 5, 6, and 8 . . . . . . . . . . . . . . . . . . 3 

4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet on page 2 of the instructions 4 

5 Miscellaneous deductions from Schedule A (Form 1040), line 27 . . . . . . . . . . . . . . . 5 

6 If Form 1040, line 38, is over $166,800 (over $83,400 if married filing separately), enter the amount from 

line 11 of the Itemized Deductions Worksheet on page A-11 of the instructions for Schedule A (Form 1040) . 6 ( ) 

7 If filing Schedule L (Form 1040A or 1040), enter as a negative amount the sum of lines 6 and 20 from that schedule . . . 7 ( ) 

8 Tax refund from Form 1040, line 10 or line 21 . . . . . . . . . . . . . . . . . . . . 8 ( ) 

9 Investment interest expense (difference between regular tax and AMT) . . . . . . . . . . . . . 9 

10 Depletion (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . . 10 

11 Net operating loss deduction from Form 1040, line 21. Enter as a positive amount . . . . . . . . . 11 

12 Alternative tax net operating loss deduction . . . . . . . . . . . . . . . . . . . . . 12 ( ) 

13 Interest from specified private activity bonds exempt from the regular tax . . . . . . . . . . . . 13 

14 Qualified small business stock (7% of gain excluded under section 1202) . . . . . . . . . . . . 14 

15 Exercise of incentive stock options (excess of AMT income over regular tax income) . . . . . . . . . 15 

16 Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) . . . . . . . . . . . 16 

17 Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) . . . . . . . . . . . 17 

18 Disposition of property (difference between AMT and regular tax gain or loss) . . . . . . . . . . . 18 

19 Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) . . . . . . 19 

20 Passive activities (difference between AMT and regular tax income or loss) . . . . . . . . . . . 20 

21 Loss limitations (difference between AMT and regular tax income or loss) . . . . . . . . . . . . 21 

22 Circulation costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . . 22 

23 Long-term contracts (difference between AMT and regular tax income) . . . . . . . . . . . . . 23 

24 Mining costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . 24 

25 Research and experimental costs (difference between regular tax and AMT) . . . . . . . . . . . 25 

26 Income from certain installment sales before January 1, 1987. . . . . . . . . . . . . . . . 26 ( ) 

27 Intangible drilling costs preference . . . . . . . . . . . . . . . . . . . . . . . 27 

28 Other adjustments, including income-based related adjustments . . . . . . . . . . . . . . 28 

29 Alternative minimum taxable income. Combine lines 1 through 28. (If married filing separately and line 29 is 

more than $216,900, see page 8 of the instructions.) . . . . . . . . . . . . . . . . . . 29 

Part II Alternative Minimum Tax (AMT) 

30 Exemption. (If you were under age 24 at the end of 2009, see page 8 of the instructions.) 

IF your filing status is . . . AND line 29 is not over . . . THEN enter on line 30 . . . 

Single or head of household . . . . . $112,500. . . . . . . $46,700 

Married filing jointly or qualifying widow(er) . 150,000 . . . . . . 70,950 

Married filing separately. . . . . . . 75,000 . . . . . . 35,475  . .

If line 29 is over the amount shown above for your filing status, see page 8 of the instructions. 

30 

31 Subtract line 30 from line 29. If more than zero, go to line 32. If zero or less, enter -0- here and on lines 34 and 36 and skip the rest of Part II. 31 

32 ● If you are filing Form 2555 or 2555-EZ, see page 9 of the instructions for the amount to enter. 

● If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends 

on Form 1040, line 9b; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040) (as refigured 

for the AMT, if necessary), complete Part III on the back and enter the amount from line 55 here. 

● All others: If line 31 is $175,000 or less ($87,500 or less if married filing separately), multiply line 31 by 26% (.26).

Otherwise, multiply line 31 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result.  . . 32 

33 Alternative minimum tax foreign tax credit (see page 9 of the instructions) . . . . . . . . . . . . 33 

34 Tentative minimum tax. Subtract line 33 from line 32 . . . . . . . . . . . . . . . . . . 34 

35 Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040, 

line 47). If you used Schedule J to figure your tax, the amount from line 44 of Form 1040 must be refigured 

without using Schedule J (see page 11 of the instructions) . . . . . . . . . . . . . . . . 35 

36 AMT. Subtract line 35 from line 34. If zero or less, enter -0-. Enter here and on Form 1040, line 45 . . . . . 36 

For Paperwork Reduction Act Notice, see page 12 of the instructions. Cat. No. 13600G Form 6251 (2009) 

3,826,563

9,196,317

966,840

6,941,164

139,440

1,933,686

3,739,604

2,938,341

176,188

24,568

169,662

1,180,833

3,881

6,549

187,637

859

443,074

1,678,850

1,206,155

363,798

1,930

5,420

8,086

2,129

409

3,963

126,107

80,443

8,494,682

6,360,767

6,260,089

1,989,751

6,232,683

8,047,460

9,194,021

90,937

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 9,199,318
134

Form 6251

Department of the Treasury 

Internal Revenue Service (99)

Alternative Minimum Tax—Individuals

 See separate instructions.

 Attach to Form 1040 or Form 1040NR.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 32

Name(s) shown on Form 1040 or Form 1040NR Your social security number 

Part I Alternative Minimum Taxable Income (See instructions for how to complete each line.) 

1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41 (minus any amount on Form 8914, 

line 6), and go to line 2. Otherwise, enter the amount from Form 1040, line 38 (minus any amount on Form 8914, 

line 6), and go to line 7. (If less than zero, enter as a negative amount.) . . . . . . . . . . . . . 1 

2 Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (.025) of Form 1040, line 38. If 

zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Taxes from Schedule A (Form 1040), lines 5, 6, and 8 . . . . . . . . . . . . . . . . . . 3 

4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet on page 2 of the instructions 4 

5 Miscellaneous deductions from Schedule A (Form 1040), line 27 . . . . . . . . . . . . . . . 5 

6 If Form 1040, line 38, is over $166,800 (over $83,400 if married filing separately), enter the amount from 

line 11 of the Itemized Deductions Worksheet on page A-11 of the instructions for Schedule A (Form 1040) . 6 ( ) 

7 If filing Schedule L (Form 1040A or 1040), enter as a negative amount the sum of lines 6 and 20 from that schedule . . . 7 ( ) 

8 Tax refund from Form 1040, line 10 or line 21 . . . . . . . . . . . . . . . . . . . . 8 ( ) 

9 Investment interest expense (difference between regular tax and AMT) . . . . . . . . . . . . . 9 

10 Depletion (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . . 10 

11 Net operating loss deduction from Form 1040, line 21. Enter as a positive amount . . . . . . . . . 11 

12 Alternative tax net operating loss deduction . . . . . . . . . . . . . . . . . . . . . 12 ( ) 

13 Interest from specified private activity bonds exempt from the regular tax . . . . . . . . . . . . 13 

14 Qualified small business stock (7% of gain excluded under section 1202) . . . . . . . . . . . . 14 

15 Exercise of incentive stock options (excess of AMT income over regular tax income) . . . . . . . . . 15 

16 Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) . . . . . . . . . . . 16 

17 Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) . . . . . . . . . . . 17 

18 Disposition of property (difference between AMT and regular tax gain or loss) . . . . . . . . . . . 18 

19 Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) . . . . . . 19 

20 Passive activities (difference between AMT and regular tax income or loss) . . . . . . . . . . . 20 

21 Loss limitations (difference between AMT and regular tax income or loss) . . . . . . . . . . . . 21 

22 Circulation costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . . 22 

23 Long-term contracts (difference between AMT and regular tax income) . . . . . . . . . . . . . 23 

24 Mining costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . 24 

25 Research and experimental costs (difference between regular tax and AMT) . . . . . . . . . . . 25 

26 Income from certain installment sales before January 1, 1987. . . . . . . . . . . . . . . . 26 ( ) 

27 Intangible drilling costs preference . . . . . . . . . . . . . . . . . . . . . . . 27 

28 Other adjustments, including income-based related adjustments . . . . . . . . . . . . . . 28 

29 Alternative minimum taxable income. Combine lines 1 through 28. (If married filing separately and line 29 is 

more than $216,900, see page 8 of the instructions.) . . . . . . . . . . . . . . . . . . 29 

Part II Alternative Minimum Tax (AMT) 

30 Exemption. (If you were under age 24 at the end of 2009, see page 8 of the instructions.) 

IF your filing status is . . . AND line 29 is not over . . . THEN enter on line 30 . . . 

Single or head of household . . . . . $112,500. . . . . . . $46,700 

Married filing jointly or qualifying widow(er) . 150,000 . . . . . . 70,950 

Married filing separately. . . . . . . 75,000 . . . . . . 35,475  . .

If line 29 is over the amount shown above for your filing status, see page 8 of the instructions. 

30 

31 Subtract line 30 from line 29. If more than zero, go to line 32. If zero or less, enter -0- here and on lines 34 and 36 and skip the rest of Part II. 31 

32 ● If you are filing Form 2555 or 2555-EZ, see page 9 of the instructions for the amount to enter. 

● If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends 

on Form 1040, line 9b; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040) (as refigured 

for the AMT, if necessary), complete Part III on the back and enter the amount from line 55 here. 

● All others: If line 31 is $175,000 or less ($87,500 or less if married filing separately), multiply line 31 by 26% (.26).

Otherwise, multiply line 31 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result.  . . 32 

33 Alternative minimum tax foreign tax credit (see page 9 of the instructions) . . . . . . . . . . . . 33 

34 Tentative minimum tax. Subtract line 33 from line 32 . . . . . . . . . . . . . . . . . . 34 

35 Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040, 

line 47). If you used Schedule J to figure your tax, the amount from line 44 of Form 1040 must be refigured 

without using Schedule J (see page 11 of the instructions) . . . . . . . . . . . . . . . . 35 

36 AMT. Subtract line 35 from line 34. If zero or less, enter -0-. Enter here and on Form 1040, line 45 . . . . . 36 

For Paperwork Reduction Act Notice, see page 12 of the instructions. Cat. No. 13600G Form 6251 (2009) 

22,579,401

1,565,161,553

1,835,520

169,932,858

1,060,672

27,403,303

9,511,980

10,105,803

-828,614

358,449

47,805,881

1,793,514

48,875

412,013

1,066,690

-7,513

-2,707,602

-871,669

817,274

-385,234

-14,293

-29,499

66,306

68,023

3,522

262,928

330,729

8,836,387

450,796,695

1,468,236,766

368,277,090

11,507,608

356,831,481

359,495,955

1,785,583,531

140,138

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 9,199,318
135

Form 6251 (2009) Page 2 

Part III Tax Computation Using Maximum Capital Gains Rates 

37 Enter the amount from Form 6251, line 31. If you are filing Form 2555 or 2555-EZ, enter the amount from line 3 

of the worksheet on page 9 of the instructions . . . . . . . . . . . . . . . . . . . . 37 

38 Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax 

Worksheet in the instructions for Form 1040, line 44, or the amount from line 13 of 

the Schedule D Tax Worksheet on page D-10 of the instructions for Schedule D 

(Form 1040), whichever applies (as refigured for the AMT, if necessary) (see page 

11 of the instructions). If you are filing Form 2555 or 2555-EZ, see page 11 of the 

instructions for the amount to enter . . . . . . . . . . . . . . 38 

39 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if 

necessary) (see page 11 of the instructions). If you are filing Form 2555 or 2555-EZ, 

see page 11 of the instructions for the amount to enter . . . . . . . . . 39 

40 If you did not complete a Schedule D Tax Worksheet for the regular tax or the 

AMT, enter the amount from line 38. Otherwise, add lines 38 and 39, and enter 

the smaller of that result or the amount from line 10 of the Schedule D Tax 

Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555 or 

2555-EZ, see page 11 of the instructions for the amount to enter . . . . . 40 

41 Enter the smaller of line 37 or line 40 . . . . . . . . . . . . . . . . . . . . . . . 41 

42 Subtract line 41 from line 37 . . . . . . . . . . . . . . . . . . . . . . . . . 42 

43 If line 42 is $175,000 or less ($87,500 or less if married filing separately), multiply line 42 by 26% (.26). Otherwise, 

multiply line 42 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . .  43 

44 Enter: 

● $67,900 if married filing jointly or qualifying widow(er), 

● $33,950 if single or married filing separately, or 

● $45,500 if head of household. . . . . 44 

45 Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax 

Worksheet in the instructions for Form 1040, line 44, or the amount from line 14 of 

the Schedule D Tax Worksheet on page D-10 of the instructions for Schedule D 

(Form 1040), whichever applies (as figured for the regular tax). If you did not 

complete either worksheet for the regular tax, enter -0- . . . . . . . . 45 

46 Subtract line 45 from line 44. If zero or less, enter -0- . . . . . . . . . 46 

47 Enter the smaller of line 37 or line 38 . . . . . . . . . . . . . 47 

48 Enter the smaller of line 46 or line 47 . . . . . . . . . . . . . 48 

49 Subtract line 48 from line 47 . . . . . . . . . . . . . . . . 49 

50 Multiply line 49 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . .  50 

If line 39 is zero or blank, skip lines 51 and 52 and go to line 53. Otherwise, go to line 51. 

51 Subtract line 47 from line 41 . . . . . . . . . . . . . . . . 51 

52 Multiply line 51 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . .  52 

53 Add lines 43, 50, and 52 . . . . . . . . . . . . . . . . . . . . . . . . . . 53 

54 If line 37 is $175,000 or less ($87,500 or less if married filing separately), multiply line 37 by 26% (.26). Otherwise, 

multiply line 37 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . . 54 

55 Enter the smaller of line 53 or line 54 here and on line 32. If you are filing Form 2555 or 2555-EZ, do not enter 

this amount on line 32. Instead, enter it on line 4 of the worksheet on page 9 of the instructions. . . . . . 55 

Form 6251 (2009) 

4,132,358

3,975,390

149,289

4,039,449

3,780,002

102,713

3,558,510
136

Form 6251 (2009) Page 2 

Part III Tax Computation Using Maximum Capital Gains Rates 

37 Enter the amount from Form 6251, line 31. If you are filing Form 2555 or 2555-EZ, enter the amount from line 3 

of the worksheet on page 9 of the instructions . . . . . . . . . . . . . . . . . . . . 37 

38 Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax 

Worksheet in the instructions for Form 1040, line 44, or the amount from line 13 of 

the Schedule D Tax Worksheet on page D-10 of the instructions for Schedule D 

(Form 1040), whichever applies (as refigured for the AMT, if necessary) (see page 

11 of the instructions). If you are filing Form 2555 or 2555-EZ, see page 11 of the 

instructions for the amount to enter . . . . . . . . . . . . . . 38 

39 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if 

necessary) (see page 11 of the instructions). If you are filing Form 2555 or 2555-EZ, 

see page 11 of the instructions for the amount to enter . . . . . . . . . 39 

40 If you did not complete a Schedule D Tax Worksheet for the regular tax or the 

AMT, enter the amount from line 38. Otherwise, add lines 38 and 39, and enter 

the smaller of that result or the amount from line 10 of the Schedule D Tax 

Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555 or 

2555-EZ, see page 11 of the instructions for the amount to enter . . . . . 40 

41 Enter the smaller of line 37 or line 40 . . . . . . . . . . . . . . . . . . . . . . . 41 

42 Subtract line 41 from line 37 . . . . . . . . . . . . . . . . . . . . . . . . . 42 

43 If line 42 is $175,000 or less ($87,500 or less if married filing separately), multiply line 42 by 26% (.26). Otherwise, 

multiply line 42 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . .  43 

44 Enter: 

● $67,900 if married filing jointly or qualifying widow(er), 

● $33,950 if single or married filing separately, or 

● $45,500 if head of household. . . . . 44 

45 Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax 

Worksheet in the instructions for Form 1040, line 44, or the amount from line 14 of 

the Schedule D Tax Worksheet on page D-10 of the instructions for Schedule D 

(Form 1040), whichever applies (as figured for the regular tax). If you did not 

complete either worksheet for the regular tax, enter -0- . . . . . . . . 45 

46 Subtract line 45 from line 44. If zero or less, enter -0- . . . . . . . . . 46 

47 Enter the smaller of line 37 or line 38 . . . . . . . . . . . . . 47 

48 Enter the smaller of line 46 or line 47 . . . . . . . . . . . . . 48 

49 Subtract line 48 from line 47 . . . . . . . . . . . . . . . . 49 

50 Multiply line 49 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . .  50 

If line 39 is zero or blank, skip lines 51 and 52 and go to line 53. Otherwise, go to line 51. 

51 Subtract line 47 from line 41 . . . . . . . . . . . . . . . . 51 

52 Multiply line 51 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . .  52 

53 Add lines 43, 50, and 52 . . . . . . . . . . . . . . . . . . . . . . . . . . 53 

54 If line 37 is $175,000 or less ($87,500 or less if married filing separately), multiply line 37 by 26% (.26). Otherwise, 

multiply line 37 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . . 54 

55 Enter the smaller of line 53 or line 54 here and on line 32. If you are filing Form 2555 or 2555-EZ, do not enter 

this amount on line 32. Instead, enter it on line 4 of the worksheet on page 9 of the instructions. . . . . . 55 

Form 6251 (2009) 

238,019,402

314,594,322

4,127,168

242,972,084

253,265,679

708,682

31,369,402
137

Form 6252

Department of the Treasury 

Internal Revenue Service

Installment Sale Income

 Attach to your tax return.

 Use a separate form for each sale or other disposition of

 property on the installment method.

OMB No. 1545-0228

2009

Attachment 

Sequence No. 79

Name(s) shown on return Identifying number

1 Description of property  

2 a Date acquired (mm/dd/yyyy)  b Date sold (mm/dd/yyyy) 

3 Was the property sold to a related party (see instructions) after May 14, 1980? If “No,” skip line 4 . . . . Yes No

4 Was the property you sold to a related party a marketable security? If “Yes,” complete Part III. If “No,” 

complete Part III for the year of sale and the 2 years after the year of sale . . . . . . . . . . . . Yes No

Part I Gross Profit and Contract Price. Complete this part for the year of sale only.

5 Selling price including mortgages and other debts. Do not include interest whether stated or unstated 5 

6 Mortgages, debts, and other liabilities the buyer assumed or took the

property subject to (see instructions) . . . . . . . . . . . 6 

7 Subtract line 6 from line 5. . . . . . . . . . . . . . . 7 

8 Cost or other basis of property sold . . . . . . . . . . . 8 

9 Depreciation allowed or allowable . . . . . . . . . . . . 9 

10 Adjusted basis. Subtract line 9 from line 8 . . . . . . . . . 10 

11 Commissions and other expenses of sale . . . . . . . . . 11 

12 Income recapture from Form 4797, Part III (see instructions) . . . 12 

13 Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Subtract line 13 from line 5. If zero or less, do not complete the rest of this form (see instructions) 14 

15 If the property described on line 1 above was your main home, enter the amount of your excluded

gain (see instructions). Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . 15 

16 Gross profit. Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . 16 

17 Subtract line 13 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . 17 

18 Contract price. Add line 7 and line 17 . . . . . . . . . . . . . . . . . . . . 18 

Part II Installment Sale Income. Complete this part for the year of sale and any year you receive a payment or have 

certain debts you must treat as a payment on installment obligations.

19 Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. For years after 

the year of sale, see instructions . . . . . . . . . . . . . . . . . . . . . . 19 

20 If this is the year of sale, enter the amount from line 17. Otherwise, enter -0- . . . . . . . . 20 

21 Payments received during year (see instructions). Do not include interest, whether stated or unstated 21 

22 Add lines 20 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . 22 

23 Payments received in prior years (see instructions). Do not include 

interest, whether stated or unstated . . . . . . . . . . . 23 

24 Installment sale income. Multiply line 22 by line 19 . . . . . . . . . . . . . . . . 24 

25 Enter the part of line 24 that is ordinary income under the recapture rules (see instructions) . . . 25 

26 Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 (see instructions). . . 26 

Part III Related Party Installment Sale Income. Do not complete if you received the final payment this tax year.

27 Name, address, and taxpayer identifying number of related party

28 Did the related party resell or dispose of the property (“second disposition”) during this tax year? . . . . . Yes No

29 If the answer to question 28 is “Yes,” complete lines 30 through 37 below unless one of the following conditions is met. Check the box that applies.

a The second disposition was more than 2 years after the first disposition (other than dispositions of 

marketable securities). If this box is checked, enter the date of disposition (mm/dd/yyyy) . . . . . 

b The first disposition was a sale or exchange of stock to the issuing corporation.

c The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition.

d The second disposition occurred after the death of the original seller or buyer.

e It can be established to the satisfaction of the Internal Revenue Service that tax avoidance was not a principal purpose for 

either of the dispositions. If this box is checked, attach an explanation (see instructions).

30 Selling price of property sold by related party (see instructions) . . . . . . . . . . . . 30 

31 Enter contract price from line 18 for year of first sale . . . . . . . . . . . . . . . . 31

 32 Enter the smaller of line 30 or line 31 . . . . . . . . . . . . . . . . . . . . . 32

 33 Total payments received by the end of your 2009 tax year (see instructions) . . . . . . . . 33

 34 Subtract line 33 from line 32. If zero or less, enter -0- . . . . . . . . . . . . . . . 34

 35 Multiply line 34 by the gross profit percentage on line 19 for year of first sale . . . . . . . . 35

 36 Enter the part of line 35 that is ordinary income under the recapture rules (see instructions) . . . 36

 37 Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797 (see instructions). . . 37

For Paperwork Reduction Act Notice, see page 4. Cat. No. 13601R Form 6252 (2009)

632,373

644,985

2,213

644,489

*

0

87,980

75,548

86,819

151

84,380

1,408

85,495

650,965

651,022

Total Forms Filed = 719,918

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

*

* Entry for this line is greater than zero, but too small to report
138

Form 6252

Department of the Treasury 

Internal Revenue Service

Installment Sale Income

 Attach to your tax return.

 Use a separate form for each sale or other disposition of

 property on the installment method.

OMB No. 1545-0228

2009

Attachment 

Sequence No. 79

Name(s) shown on return Identifying number

1 Description of property  

2 a Date acquired (mm/dd/yyyy)  b Date sold (mm/dd/yyyy) 

3 Was the property sold to a related party (see instructions) after May 14, 1980? If “No,” skip line 4 . . . . Yes No

4 Was the property you sold to a related party a marketable security? If “Yes,” complete Part III. If “No,” 

complete Part III for the year of sale and the 2 years after the year of sale . . . . . . . . . . . . Yes No

Part I Gross Profit and Contract Price. Complete this part for the year of sale only.

5 Selling price including mortgages and other debts. Do not include interest whether stated or unstated 5 

6 Mortgages, debts, and other liabilities the buyer assumed or took the

property subject to (see instructions) . . . . . . . . . . . 6 

7 Subtract line 6 from line 5. . . . . . . . . . . . . . . 7 

8 Cost or other basis of property sold . . . . . . . . . . . 8 

9 Depreciation allowed or allowable . . . . . . . . . . . . 9 

10 Adjusted basis. Subtract line 9 from line 8 . . . . . . . . . 10 

11 Commissions and other expenses of sale . . . . . . . . . 11 

12 Income recapture from Form 4797, Part III (see instructions) . . . 12 

13 Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Subtract line 13 from line 5. If zero or less, do not complete the rest of this form (see instructions) 14 

15 If the property described on line 1 above was your main home, enter the amount of your excluded

gain (see instructions). Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . 15 

16 Gross profit. Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . 16 

17 Subtract line 13 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . 17 

18 Contract price. Add line 7 and line 17 . . . . . . . . . . . . . . . . . . . . 18 

Part II Installment Sale Income. Complete this part for the year of sale and any year you receive a payment or have 

certain debts you must treat as a payment on installment obligations.

19 Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. For years after 

the year of sale, see instructions . . . . . . . . . . . . . . . . . . . . . . 19 

20 If this is the year of sale, enter the amount from line 17. Otherwise, enter -0- . . . . . . . . 20 

21 Payments received during year (see instructions). Do not include interest, whether stated or unstated 21 

22 Add lines 20 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . 22 

23 Payments received in prior years (see instructions). Do not include 

interest, whether stated or unstated . . . . . . . . . . . 23 

24 Installment sale income. Multiply line 22 by line 19 . . . . . . . . . . . . . . . . 24 

25 Enter the part of line 24 that is ordinary income under the recapture rules (see instructions) . . . 25 

26 Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 (see instructions). . . 26 

Part III Related Party Installment Sale Income. Do not complete if you received the final payment this tax year.

27 Name, address, and taxpayer identifying number of related party

28 Did the related party resell or dispose of the property (“second disposition”) during this tax year? . . . . . Yes No

29 If the answer to question 28 is “Yes,” complete lines 30 through 37 below unless one of the following conditions is met. Check the box that applies.

a The second disposition was more than 2 years after the first disposition (other than dispositions of 

marketable securities). If this box is checked, enter the date of disposition (mm/dd/yyyy) . . . . . 

b The first disposition was a sale or exchange of stock to the issuing corporation.

c The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition.

d The second disposition occurred after the death of the original seller or buyer.

e It can be established to the satisfaction of the Internal Revenue Service that tax avoidance was not a principal purpose for 

either of the dispositions. If this box is checked, attach an explanation (see instructions).

30 Selling price of property sold by related party (see instructions) . . . . . . . . . . . . 30 

31 Enter contract price from line 18 for year of first sale . . . . . . . . . . . . . . . . 31

 32 Enter the smaller of line 30 or line 31 . . . . . . . . . . . . . . . . . . . . . 32

 33 Total payments received by the end of your 2009 tax year (see instructions) . . . . . . . . 33

 34 Subtract line 33 from line 32. If zero or less, enter -0- . . . . . . . . . . . . . . . 34

 35 Multiply line 34 by the gross profit percentage on line 19 for year of first sale . . . . . . . . 35

 36 Enter the part of line 35 that is ordinary income under the recapture rules (see instructions) . . . 36

 37 Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797 (see instructions). . . 37

For Paperwork Reduction Act Notice, see page 4. Cat. No. 13601R Form 6252 (2009)

122,315,585

22,947,294

137,767

22,809,527

0

32,809,664

9,702,911

23,106,753

54,387

23,075,124

128,806

32,220,898

37,351,343

37,480,149

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 719,918

*

*

* Entry for this line is greater than zero, but too small to report
139

Form 6781 

Department of the Treasury 

Internal Revenue Service 

Gains and Losses From Section 1256 

Contracts and Straddles 

 Attach to your tax return. 

OMB No. 1545-0644 

2009

Attachment 

Sequence No. 82

Name(s) shown on tax return Identifying number 

Check all applicable boxes (see instructions). A Mixed straddle election 

B Straddle-by-straddle identification election 

C Mixed straddle account election 

D Net section 1256 contracts loss election 

Part I Section 1256 Contracts Marked to Market 

(a) Identification of account (b) (Loss) (c) Gain 

1 

2 Add the amounts on line 1 in columns (b) and (c) . . . . . . . . . . . . 2 ( ) 

3 Net gain or (loss). Combine line 2, columns (b) and (c) . . . . . . . . . . . . . . . . . 3 

4 Form 1099-B adjustments. See instructions and attach schedule . . . . . . . . . . . . . . 4 

5 Combine lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

Note: If line 5 shows a net gain, skip line 6 and enter the gain on line 7. Partnerships and S corporations, see 

instructions. 

6 If you have a net section 1256 contracts loss and checked box D above, enter the amount of loss to be 

carried back. Enter the loss as a positive number . . . . . . . . . . . . . . . . . . 6 

7 Combine lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Short-term capital gain or (loss). Multiply line 7 by 40% (.40). Enter here and include on the appropriate line 

of Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Long-term capital gain or (loss). Multiply line 7 by 60% (.60). Enter here and include on the appropriate line 

of Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 9 

Part II Gains and Losses From Straddles. Attach a separate schedule listing each straddle and its components. 

Section A—Losses From Straddles 

(a) Description of property 

(b) Date 

entered 

into or 

acquired 

(c) Date 

closed out

or sold 

(d) Gross

sales price 

(e) Cost or 

other basis 

plus 

expense of 

sale 

(f) Loss. 

If column (e) 

is more than 

(d), enter 

difference. 

Otherwise, 

enter -0-

(g) 

Unrecognized 

gain on 

offsetting 

positions 

(h) Recognized loss. 

If column (f) is more 

than (g), enter 

difference. 

Otherwise, enter -0-

10 

11a Enter the short-term portion of losses from line 10, column (h), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 11a ( )

b Enter the long-term portion of losses from line 10, column (h), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 11b ( )

Section B—Gains From Straddles 

(a) Description of property 

(b) Date 

entered 

into or 

acquired 

(c) Date 

closed out

or sold 

(d) Gross

sales price 

(e) Cost or other

basis plus 

expense of sale 

(f) Gain. If column

(d) is more than (e), 

enter difference. 

Otherwise, enter -0-

12 

13a Enter the short-term portion of gains from line 12, column (f), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 13a 

b Enter the long-term portion of gains from line 12, column (f), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 13b 

Part III Unrecognized Gains From Positions Held on Last Day of Tax Year. Memo Entry Only (see instructions) 

(a) Description of property (b) Date

acquired 

(c) Fair market value on last 

business day of tax year 

(d) Cost or other basis

as adjusted 

(e) Unrecognized gain. 

If column (c) is more 

than (d), enter difference. 

Otherwise, enter -0-

14 

For Paperwork Reduction Act Notice, see page 4. Cat. No. 13715G Form 6781 (2009) 

685,202

759

4,051

682,766

3,300

673,097

682,749

682,737

2,952

94

1,835

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 688,110
140

Form 6781 

Department of the Treasury 

Internal Revenue Service 

Gains and Losses From Section 1256 

Contracts and Straddles 

 Attach to your tax return. 

OMB No. 1545-0644 

2009

Attachment 

Sequence No. 82

Name(s) shown on tax return Identifying number 

Check all applicable boxes (see instructions). A Mixed straddle election 

B Straddle-by-straddle identification election 

C Mixed straddle account election 

D Net section 1256 contracts loss election 

Part I Section 1256 Contracts Marked to Market 

(a) Identification of account (b) (Loss) (c) Gain 

1 

2 Add the amounts on line 1 in columns (b) and (c) . . . . . . . . . . . . 2 ( ) 

3 Net gain or (loss). Combine line 2, columns (b) and (c) . . . . . . . . . . . . . . . . . 3 

4 Form 1099-B adjustments. See instructions and attach schedule . . . . . . . . . . . . . . 4 

5 Combine lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

Note: If line 5 shows a net gain, skip line 6 and enter the gain on line 7. Partnerships and S corporations, see 

instructions. 

6 If you have a net section 1256 contracts loss and checked box D above, enter the amount of loss to be 

carried back. Enter the loss as a positive number . . . . . . . . . . . . . . . . . . 6 

7 Combine lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Short-term capital gain or (loss). Multiply line 7 by 40% (.40). Enter here and include on the appropriate line 

of Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Long-term capital gain or (loss). Multiply line 7 by 60% (.60). Enter here and include on the appropriate line 

of Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 9 

Part II Gains and Losses From Straddles. Attach a separate schedule listing each straddle and its components. 

Section A—Losses From Straddles 

(a) Description of property 

(b) Date 

entered 

into or 

acquired 

(c) Date 

closed out

or sold 

(d) Gross

sales price 

(e) Cost or 

other basis 

plus 

expense of 

sale 

(f) Loss. 

If column (e) 

is more than 

(d), enter 

difference. 

Otherwise, 

enter -0-

(g) 

Unrecognized 

gain on 

offsetting 

positions 

(h) Recognized loss. 

If column (f) is more 

than (g), enter 

difference. 

Otherwise, enter -0-

10 

11a Enter the short-term portion of losses from line 10, column (h), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 11a ( )

b Enter the long-term portion of losses from line 10, column (h), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 11b ( )

Section B—Gains From Straddles 

(a) Description of property 

(b) Date 

entered 

into or 

acquired 

(c) Date 

closed out

or sold 

(d) Gross

sales price 

(e) Cost or other

basis plus 

expense of sale 

(f) Gain. If column

(d) is more than (e), 

enter difference. 

Otherwise, enter -0-

12 

13a Enter the short-term portion of gains from line 12, column (f), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 13a 

b Enter the long-term portion of gains from line 12, column (f), here and include on the appropriate line of 

Schedule D (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 13b 

Part III Unrecognized Gains From Positions Held on Last Day of Tax Year. Memo Entry Only (see instructions) 

(a) Description of property (b) Date

acquired 

(c) Fair market value on last 

business day of tax year 

(d) Cost or other basis

as adjusted 

(e) Unrecognized gain. 

If column (c) is more 

than (d), enter difference. 

Otherwise, enter -0-

14 

For Paperwork Reduction Act Notice, see page 4. Cat. No. 13715G Form 6781 (2009) 

5,322,298

395,139

2,513

5,324,810

492,170

2,326,793

5,816,980

3,490,190

31,433

10,112

646,029

Total Forms Filed = 688,110

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
141

Form 8283 Noncash Charitable Contributions OMB No. 1545-0908

(Rev. December 2006)  Attach to your tax return if you claimed a total deduction

of over $500 for all contributed property. Attachment

Sequence No. 155 Department of the Treasury

Internal Revenue Service  See separate instructions.

Name(s) shown on your income tax return Identifying number

Note. Figure the amount of your contribution deduction before completing this form. See your tax return instructions.

Section A. Donated Property of $5,000 or Less and Certain Publicly Traded Securities—List in this section only 

items (or groups of similar items) for which you claimed a deduction of $5,000 or less. Also, list certain

publicly traded securities even if the deduction is more than $5,000 (see instructions).

Information on Donated Property—If you need more space, attach a statement.

(b) Description of donated property

(For a donated vehicle, enter the year, make, model, condition, and mileage,

and attach Form 1098-C if required.)

(a) Name and address of the

donee organization 1

D

Note. If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (d), (e), and (f).

(h) Method used to determine

the fair market value

(f) Donor’s cost

or adjusted basis

(e) How acquired

by donor

(d) Date acquired

by donor (mo., yr.)

(c) Date of the

contribution

(g) Fair market value

(see instructions)

A

B

E

Partial Interests and Restricted Use Property—Complete lines 2a through 2e if you gave less than an

entire interest in a property listed in Part I. Complete lines 3a through 3c if conditions were placed on a

contribution listed in Part I; also attach the required statement (see instructions).

2a

b Total amount claimed as a deduction for the property listed in Part I:

c Name and address of each organization to which any such contribution was made in a prior year (complete only if different

from the donee organization above):

Name of charitable organization (donee)

Address (number, street, and room or suite no.)

City or town, state, and ZIP code

d For tangible property, enter the place where the property is located or kept 

e Name of any person, other than the donee organization, having actual possession of the property 

3a Is there a restriction, either temporary or permanent, on the donee’s right to use or dispose of the donated Yes No

property? 

b

c

For Paperwork Reduction Act Notice, see separate instructions. Form 8283 (Rev. 12-2006)

C

D

A

B

C

E

Part I

Part II

Enter the letter from Part I that identifies the property for which you gave less than an entire interest  .

If Part II applies to more than one property, attach a separate statement.

Cat. No. 62299J

(1)

(2) For any prior tax years  .

For this tax year  .

Did you give to anyone (other than the donee organization or another organization participating with the donee

organization in cooperative fundraising) the right to the income from the donated property or to the possession of 

the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or

to designate the person having such income, possession, or right to acquire? 

Is there a restriction limiting the donated property for a particular use? 

Total Forms Filed = 6,647,106

4,346,945 6,609,945

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
142

Form 8283 Noncash Charitable Contributions OMB No. 1545-0908

(Rev. December 2006)  Attach to your tax return if you claimed a total deduction

of over $500 for all contributed property. Attachment

Sequence No. 155 Department of the Treasury

Internal Revenue Service  See separate instructions.

Name(s) shown on your income tax return Identifying number

Note. Figure the amount of your contribution deduction before completing this form. See your tax return instructions.

Section A. Donated Property of $5,000 or Less and Certain Publicly Traded Securities—List in this section only 

items (or groups of similar items) for which you claimed a deduction of $5,000 or less. Also, list certain

publicly traded securities even if the deduction is more than $5,000 (see instructions).

Information on Donated Property—If you need more space, attach a statement.

(b) Description of donated property

(For a donated vehicle, enter the year, make, model, condition, and mileage,

and attach Form 1098-C if required.)

(a) Name and address of the

donee organization 1

D

Note. If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (d), (e), and (f).

(h) Method used to determine

the fair market value

(f) Donor’s cost

or adjusted basis

(e) How acquired

by donor

(d) Date acquired

by donor (mo., yr.)

(c) Date of the

contribution

(g) Fair market value

(see instructions)

A

B

E

Partial Interests and Restricted Use Property—Complete lines 2a through 2e if you gave less than an

entire interest in a property listed in Part I. Complete lines 3a through 3c if conditions were placed on a

contribution listed in Part I; also attach the required statement (see instructions).

2a

b Total amount claimed as a deduction for the property listed in Part I:

c Name and address of each organization to which any such contribution was made in a prior year (complete only if different

from the donee organization above):

Name of charitable organization (donee)

Address (number, street, and room or suite no.)

City or town, state, and ZIP code

d For tangible property, enter the place where the property is located or kept 

e Name of any person, other than the donee organization, having actual possession of the property 

3a Is there a restriction, either temporary or permanent, on the donee’s right to use or dispose of the donated Yes No

property? 

b

c

For Paperwork Reduction Act Notice, see separate instructions. Form 8283 (Rev. 12-2006)

C

D

A

B

C

E

Part I

Part II

Enter the letter from Part I that identifies the property for which you gave less than an entire interest  .

If Part II applies to more than one property, attach a separate statement.

Cat. No. 62299J

(1)

(2) For any prior tax years  .

For this tax year  .

Did you give to anyone (other than the donee organization or another organization participating with the donee

organization in cooperative fundraising) the right to the income from the donated property or to the possession of 

the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or

to designate the person having such income, possession, or right to acquire? 

Is there a restriction limiting the donated property for a particular use? 

31,818,459 21,946,620

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 6,647,106
143

Form 8283 (Rev. 12-2006) Page 2

Name(s) shown on your income tax return Identifying number

Section B. Donated Property Over $5,000 (Except Certain Publicly Traded Securities)—List in this section only items (or groups of similar 

items) for which you claimed a deduction of more than $5,000 per item or group (except contributions of certain publicly traded 

securities reported in Section A). An appraisal is generally required for property listed in Section B (see instructions).

Information on Donated Property—To be completed by the taxpayer and/or the appraiser.

4 Check the box that describes the type of property donated:

Collectibles**

Qualified Conservation Contribution

Other Real Estate Securities

*Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and 

other similar objects.

(c) Appraised fair

market value

(b) If tangible property was donated, give a brief summary of the overall

physical condition of the property at the time of the gift

(a) Description of donated property (if you need

more space, attach a separate statement)

5

A

C

D

See instructions (g) For bargain sales, enter

amount received

(f) Donor’s cost or 

adjusted basis

(e) How acquired 

by donor

(d) Date acquired 

by donor (mo., yr.) (i) Average trading price of securities (h) Amount claimed as a 

deduction

A

B

C

D

Taxpayer (Donor) Statement—List each item included in Part I above that the appraisal identifies as having 

a value of $500 or less. See instructions.

I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500

(per item). Enter identifying letter from Part I and describe the specific item. See instructions. 

Signature of taxpayer (donor)  Date 

Declaration of Appraiser

I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or 

married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the transaction, I performed the majority of my

appraisals during my tax year for other persons.

Also, I declare that I hold myself out to the public as an appraiser or perform appraisals on a regular basis; and that because of my qualifications as described in the

appraisal, I am qualified to make appraisals of the type of property being valued. I certify that the appraisal fees were not based on a percentage of the appraised property 

value. Furthermore, I understand that a false or fraudulent overstatement of the property value as described in the qualified appraisal or this Form 8283 may subject me to 

the penalty under section 6701(a) (aiding and abetting the understatement of tax liability). In addition, I understand that a substantial or gross valuation misstatement

resulting from the appraisal of the value of the property that I know, or reasonably should know, would be used in connection with a return or claim for refund, may subject 

me to the penalty under section 6695A. I affirm that I have not been barred from presenting evidence or testimony by the Office of Professional Responsibility.

Sign

Here Signature  Title  Date 

Business address (including room or suite no.) Identifying number

City or town, state, and ZIP code

Donee Acknowledgment—To be completed by the charitable organization.

This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated property as described 

in Section B, Part I, above on the following date 

Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section B, Part I (or any 

portion thereof) within 3 years after the date of receipt, it will file Form 8282, Donee Information Return, with the IRS and give the donor a copy of that 

form. This acknowledgment does not represent agreement with the claimed fair market value.

Name of charitable organization (donee)

Address (number, street, and room or suite no.) City or town, state, and ZIP code

Authorized signature Title Date

B

Equipment

Part III

Part IV

Part I

Part II

Note. In certain cases, you must attach a qualified appraisal of the property. See instructions.

Does the organization intend to use the property for an unrelated use?  Yes No

Art* (contribution of less than $20,000)

Art* (contribution of $20,000 or more)

**Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above.

Intellectual Property Other

Printed on Recycled Paper Form 8283 (Rev. 12-2006)

Employer identification number

4,630

65,557

53,575 4,391 45,740
144

Form 8283 (Rev. 12-2006) Page 2

Name(s) shown on your income tax return Identifying number

Section B. Donated Property Over $5,000 (Except Certain Publicly Traded Securities)—List in this section only items (or groups of similar 

items) for which you claimed a deduction of more than $5,000 per item or group (except contributions of certain publicly traded 

securities reported in Section A). An appraisal is generally required for property listed in Section B (see instructions).

Information on Donated Property—To be completed by the taxpayer and/or the appraiser.

4 Check the box that describes the type of property donated:

Collectibles**

Qualified Conservation Contribution

Other Real Estate Securities

*Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and 

other similar objects.

(c) Appraised fair

market value

(b) If tangible property was donated, give a brief summary of the overall

physical condition of the property at the time of the gift

(a) Description of donated property (if you need

more space, attach a separate statement)

5

A

C

D

See instructions (g) For bargain sales, enter

amount received

(f) Donor’s cost or 

adjusted basis

(e) How acquired 

by donor

(d) Date acquired 

by donor (mo., yr.) (i) Average trading price of securities (h) Amount claimed as a 

deduction

A

B

C

D

Taxpayer (Donor) Statement—List each item included in Part I above that the appraisal identifies as having 

a value of $500 or less. See instructions.

I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500

(per item). Enter identifying letter from Part I and describe the specific item. See instructions. 

Signature of taxpayer (donor)  Date 

Declaration of Appraiser

I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or 

married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the transaction, I performed the majority of my

appraisals during my tax year for other persons.

Also, I declare that I hold myself out to the public as an appraiser or perform appraisals on a regular basis; and that because of my qualifications as described in the

appraisal, I am qualified to make appraisals of the type of property being valued. I certify that the appraisal fees were not based on a percentage of the appraised property 

value. Furthermore, I understand that a false or fraudulent overstatement of the property value as described in the qualified appraisal or this Form 8283 may subject me to 

the penalty under section 6701(a) (aiding and abetting the understatement of tax liability). In addition, I understand that a substantial or gross valuation misstatement

resulting from the appraisal of the value of the property that I know, or reasonably should know, would be used in connection with a return or claim for refund, may subject 

me to the penalty under section 6695A. I affirm that I have not been barred from presenting evidence or testimony by the Office of Professional Responsibility.

Sign

Here Signature  Title  Date 

Business address (including room or suite no.) Identifying number

City or town, state, and ZIP code

Donee Acknowledgment—To be completed by the charitable organization.

This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated property as described 

in Section B, Part I, above on the following date 

Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section B, Part I (or any 

portion thereof) within 3 years after the date of receipt, it will file Form 8282, Donee Information Return, with the IRS and give the donor a copy of that 

form. This acknowledgment does not represent agreement with the claimed fair market value.

Name of charitable organization (donee)

Address (number, street, and room or suite no.) City or town, state, and ZIP code

Authorized signature Title Date

B

Equipment

Part III

Part IV

Part I

Part II

Note. In certain cases, you must attach a qualified appraisal of the property. See instructions.

Does the organization intend to use the property for an unrelated use?  Yes No

Art* (contribution of less than $20,000)

Art* (contribution of $20,000 or more)

**Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above.

Intellectual Property Other

Printed on Recycled Paper Form 8283 (Rev. 12-2006)

Employer identification number

79,422

9,131,566

6,804,747 965,914 2,911,283
145

Form 8396

Department of the Treasury 

Internal Revenue Service (99)

Mortgage Interest Credit

(For Holders of Qualified Mortgage Credit Certificates Issued by 

State or Local Governmental Units or Agencies) 

 Attach to Form 1040 or 1040NR.  See instructions on back. 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 138

Name(s) shown on your tax return Your social security number 

Enter the address of your main home to which the qualified mortgage certificate relates if it is different from the address shown on your tax return. 

Name of Issuer of Mortgage Credit Certificate Mortgage Credit Certificate Number Issue Date 

Before you begin Part I, figure the amounts of any of the following credits you are claiming: Credit for the elderly or the disabled, 

alternative motor vehicle credit, qualified plug-in electric vehicle credit, and qualified plug-in electric drive motor vehicle credit.

Part I Current Year Mortgage Interest Credit 

1 Interest paid on the certified indebtedness amount. If someone else (other than your spouse if 

filing jointly) also held an interest in the home, enter only your share of the interest paid . . . 1 

2 Enter the certificate credit rate shown on your mortgage credit certificate. Do not enter the 

interest rate on your home mortgage . . . . . . . . . . . . . . . . . . . . 2 % 

3 If line 2 is 20% or less, multiply line 1 by line 2. If line 2 is more than 20%, or you refinanced 

your mortgage and received a reissued certificate, see the instructions for the amount to enter . 3 

You must reduce your deduction for home mortgage interest on Schedule A (Form 1040)

by the amount on line 3.

4 Enter any 2006 credit carryforward from line 18 of your 2008 Form 8396 . . . . . . . . 4 

5 Enter any 2007 credit carryforward from line 16 of your 2008 Form 8396 . . . . . . . . 5 

6 Enter any 2008 credit carryforward from line 19 of your 2008 Form 8396 . . . . . . . . 6 

7 Add lines 3 through 6 . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43. . . . . . . . . . 8 

9 1040 filers: Enter the total of the amounts from Form 1040, lines 47 through 50; line 12 of the line 11 

Worksheet in Pub. 972 (see instructions); Form 5695, line 11; Form 8834, line 22; Form 

8910, line 21; Form 8936, line 14; and Schedule R (Form 1040A or 1040), line 24. 

1040NR filers: Enter the amount from Form 1040NR, lines 44 through 46; line 12 of the line

11 Worksheet in Pub. 972 (see instructions); Form 5695, line 11; Form 8834, 

line 22; Form 8910, line 21; and Form 8936, line 14. 

 9 

10 Subtract line 9 from line 8. If zero or less, enter -0- here and on line 11 and go to Part II . . . 10 

11 Current year mortgage interest credit. Enter the smaller of line 7 or line 10. Also include this 

amount in the total on Form 1040, line 52, or Form 1040NR, line 48, and check box a on that line . 11 

Part II Mortgage Interest Credit Carryforward to 2010. (Complete only if line 11 is less than line 7.) 

12 Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Enter the amount from line 7. . . . . . . . . . . . . . . . . . . . . . . 13 

14 Enter the larger of line 11 or line 12 . . . . . . . . . . . . . . . . . . . . 14 

15 Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . 15 

16 2008 credit carryforward to 2010. Enter the smaller of line 6 or line 15 . . . . . . . . 16 

17 Subtract line 16 from line 15 . . . . . . . . . . . . . . . . . . . . . . . 17 

18 2007 credit carryforward to 2010. Enter the smaller of line 5 or line 17 . . . . . . . . 18 

19 2009 credit carryforward to 2010. Subtract line 11 from line 3. If zero or less, enter -0- . . . 19 

For Paperwork Reduction Act Notice, see back of form. Cat. No. 62502X Form 8396 (2009) 

45,651

44,686

*

9,058

50,668

44,691

16,515

44,690

*

* Entry for this line is greater than zero, but too small to report

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 50,672
146

Form 8396

Department of the Treasury 

Internal Revenue Service (99)

Mortgage Interest Credit

(For Holders of Qualified Mortgage Credit Certificates Issued by 

State or Local Governmental Units or Agencies) 

 Attach to Form 1040 or 1040NR.  See instructions on back. 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 138

Name(s) shown on your tax return Your social security number 

Enter the address of your main home to which the qualified mortgage certificate relates if it is different from the address shown on your tax return. 

Name of Issuer of Mortgage Credit Certificate Mortgage Credit Certificate Number Issue Date 

Before you begin Part I, figure the amounts of any of the following credits you are claiming: Credit for the elderly or the disabled, 

alternative motor vehicle credit, qualified plug-in electric vehicle credit, and qualified plug-in electric drive motor vehicle credit.

Part I Current Year Mortgage Interest Credit 

1 Interest paid on the certified indebtedness amount. If someone else (other than your spouse if 

filing jointly) also held an interest in the home, enter only your share of the interest paid . . . 1 

2 Enter the certificate credit rate shown on your mortgage credit certificate. Do not enter the 

interest rate on your home mortgage . . . . . . . . . . . . . . . . . . . . 2 % 

3 If line 2 is 20% or less, multiply line 1 by line 2. If line 2 is more than 20%, or you refinanced 

your mortgage and received a reissued certificate, see the instructions for the amount to enter . 3 

You must reduce your deduction for home mortgage interest on Schedule A (Form 1040)

by the amount on line 3.

4 Enter any 2006 credit carryforward from line 18 of your 2008 Form 8396 . . . . . . . . 4 

5 Enter any 2007 credit carryforward from line 16 of your 2008 Form 8396 . . . . . . . . 5 

6 Enter any 2008 credit carryforward from line 19 of your 2008 Form 8396 . . . . . . . . 6 

7 Add lines 3 through 6 . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43. . . . . . . . . . 8 

9 1040 filers: Enter the total of the amounts from Form 1040, lines 47 through 50; line 12 of the line 11 

Worksheet in Pub. 972 (see instructions); Form 5695, line 11; Form 8834, line 22; Form 

8910, line 21; Form 8936, line 14; and Schedule R (Form 1040A or 1040), line 24. 

1040NR filers: Enter the amount from Form 1040NR, lines 44 through 46; line 12 of the line

11 Worksheet in Pub. 972 (see instructions); Form 5695, line 11; Form 8834, 

line 22; Form 8910, line 21; and Form 8936, line 14. 

 9 

10 Subtract line 9 from line 8. If zero or less, enter -0- here and on line 11 and go to Part II . . . 10 

11 Current year mortgage interest credit. Enter the smaller of line 7 or line 10. Also include this 

amount in the total on Form 1040, line 52, or Form 1040NR, line 48, and check box a on that line . 11 

Part II Mortgage Interest Credit Carryforward to 2010. (Complete only if line 11 is less than line 7.) 

12 Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Enter the amount from line 7. . . . . . . . . . . . . . . . . . . . . . . 13 

14 Enter the larger of line 11 or line 12 . . . . . . . . . . . . . . . . . . . . 14 

15 Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . 15 

16 2008 credit carryforward to 2010. Enter the smaller of line 6 or line 15 . . . . . . . . 16 

17 Subtract line 16 from line 15 . . . . . . . . . . . . . . . . . . . . . . . 17 

18 2007 credit carryforward to 2010. Enter the smaller of line 5 or line 17 . . . . . . . . 18 

19 2009 credit carryforward to 2010. Subtract line 11 from line 3. If zero or less, enter -0- . . . 19 

For Paperwork Reduction Act Notice, see back of form. Cat. No. 62502X Form 8396 (2009) 

45,949

44,182

21,733

79,828

203,480

14,115

190,856

*

*

* Entry for this line is greater than zero, but too small to report

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 50,672
147

Form 8582 

Department of the Treasury 

Internal Revenue Service (99)

Passive Activity Loss Limitations

 See separate instructions.

 Attach to Form 1040 or Form 1041.

OMB No. 1545-1008

2009

Attachment 

Sequence No. 88

Name(s) shown on return Identifying number

Part I 2009 Passive Activity Loss

Caution: Complete Worksheets 1, 2, and 3 on page 2 before completing Part I.

Rental Real Estate Activities With Active Participation (For the definition of active participation, see 

Special Allowance for Rental Real Estate Activities on page 3 of the instructions.)

1 a Activities with net income (enter the amount from Worksheet 1, 

column (a)) . . . . . . . . . . . . . . . . . . 1a 

b Activities with net loss (enter the amount from Worksheet 1, column

(b)) . . . . . . . . . . . . . . . . . . . . . 1b ( )

c Prior years unallowed losses (enter the amount from Worksheet 1, 

column (c)) . . . . . . . . . . . . . . . . . . 1c ( )

d Combine lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . . . . . . . 1d

Commercial Revitalization Deductions From Rental Real Estate Activities

2 a Commercial revitalization deductions from Worksheet 2, column (a) . 2a ( )

b Prior year unallowed commercial revitalization deductions from 

Worksheet 2, column (b) . . . . . . . . . . . . . . 2b ( )

c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . 2c ( )

All Other Passive Activities

3 a Activities with net income (enter the amount from Worksheet 3, 

column (a)) . . . . . . . . . . . . . . . . . . 3a 

b Activities with net loss (enter the amount from Worksheet 3, column

(b)) . . . . . . . . . . . . . . . . . . . . . 3b ( )

c Prior years unallowed losses (enter the amount from Worksheet 3, 

column (c)) . . . . . . . . . . . . . . . . . . 3c ( )

d Combine lines 3a, 3b, and 3c . . . . . . . . . . . . . . . . . . . . . . 3d

4 Combine lines 1d, 2c, and 3d. If the result is net income or zero, all losses are allowed, including 

any prior year unallowed losses entered on line 1c, 2b, or 3c. Do not complete Form 8582. 

Report the losses on the forms and schedules normally used . . . . . . . . . . . . 4 

If line 4 is a loss and: • Line 1d is a loss, go to Part II. 

• Line 2c is a loss (and line 1d is zero or more), skip Part II and go to Part III. 

• Line 3d is a loss (and lines 1d and 2c are zero or more), skip Parts II and III and go to line 15.

Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete 

Part II or Part III. Instead, go to line 15.

Part II Special Allowance for Rental Real Estate Activities With Active Participation

Note: Enter all numbers in Part II as positive amounts. See page 8 of the instructions for an example.

5 Enter the smaller of the loss on line 1d or the loss on line 4 . . . . . . . . . . . . 5 

6 Enter $150,000. If married filing separately, see page 8 . . . . 6 

7 Enter modified adjusted gross income, but not less than zero (see page 8) 7 

Note: If line 7 is greater than or equal to line 6, skip lines 8 and 9, 

enter -0- on line 10. Otherwise, go to line 8.

8 Subtract line 7 from line 6 . . . . . . . . . . . . . 8 

9 Multiply line 8 by 50% (.5). Do not enter more than $25,000. If married filing separately, see page 8 9 

10 Enter the smaller of line 5 or line 9 . . . . . . . . . . . . . . . . . . . . 10 

If line 2c is a loss, go to Part III. Otherwise, go to line 15.

Part III Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities

Note: Enter all numbers in Part III as positive amounts. See the example for Part II on page 8 of the instructions.

11 Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions 11 

12 Enter the loss from line 4 . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Reduce line 12 by the amount on line 10 . . . . . . . . . . . . . . . . . . 13 

14 Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 . . . . . . 14 

Part IV Total Losses Allowed

15 Add the income, if any, on lines 1a and 3a and enter the total . . . . . . . . . . . . 15 

16 Total losses allowed from all passive activities for 2009. Add lines 10, 14, and 15. See page 11 of 

the instructions to find out how to report the losses on your tax return . . . . . . . . . . 16 

For Paperwork Reduction Act Notice, see page 12 of the instructions. Cat. No. 63704F Form 8582 (2009) 

677,764

2,676,751

2,662,887

1,353,906

2,947,161

1,693

1,661

3,023

691,833

1,451,751

1,219,913

1,962,231

4,389,362

2,751,997

2,881

3,022

2,881

1,091,761

2,742,915

1,909,878

2,633,940

1,909,880

1,909,880

Total Forms Filed = 4,389,427

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
148

Form 8582 

Department of the Treasury 

Internal Revenue Service (99)

Passive Activity Loss Limitations

 See separate instructions.

 Attach to Form 1040 or Form 1041.

OMB No. 1545-1008

2009

Attachment 

Sequence No. 88

Name(s) shown on return Identifying number

Part I 2009 Passive Activity Loss

Caution: Complete Worksheets 1, 2, and 3 on page 2 before completing Part I.

Rental Real Estate Activities With Active Participation (For the definition of active participation, see 

Special Allowance for Rental Real Estate Activities on page 3 of the instructions.)

1 a Activities with net income (enter the amount from Worksheet 1, 

column (a)) . . . . . . . . . . . . . . . . . . 1a 

b Activities with net loss (enter the amount from Worksheet 1, column

(b)) . . . . . . . . . . . . . . . . . . . . . 1b ( )

c Prior years unallowed losses (enter the amount from Worksheet 1, 

column (c)) . . . . . . . . . . . . . . . . . . 1c ( )

d Combine lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . . . . . . . 1d

Commercial Revitalization Deductions From Rental Real Estate Activities

2 a Commercial revitalization deductions from Worksheet 2, column (a) . 2a ( )

b Prior year unallowed commercial revitalization deductions from 

Worksheet 2, column (b) . . . . . . . . . . . . . . 2b ( )

c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . 2c ( )

All Other Passive Activities

3 a Activities with net income (enter the amount from Worksheet 3, 

column (a)) . . . . . . . . . . . . . . . . . . 3a 

b Activities with net loss (enter the amount from Worksheet 3, column

(b)) . . . . . . . . . . . . . . . . . . . . . 3b ( )

c Prior years unallowed losses (enter the amount from Worksheet 3, 

column (c)) . . . . . . . . . . . . . . . . . . 3c ( )

d Combine lines 3a, 3b, and 3c . . . . . . . . . . . . . . . . . . . . . . 3d

4 Combine lines 1d, 2c, and 3d. If the result is net income or zero, all losses are allowed, including 

any prior year unallowed losses entered on line 1c, 2b, or 3c. Do not complete Form 8582. 

Report the losses on the forms and schedules normally used . . . . . . . . . . . . 4 

If line 4 is a loss and: • Line 1d is a loss, go to Part II. 

• Line 2c is a loss (and line 1d is zero or more), skip Part II and go to Part III. 

• Line 3d is a loss (and lines 1d and 2c are zero or more), skip Parts II and III and go to line 15.

Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete 

Part II or Part III. Instead, go to line 15.

Part II Special Allowance for Rental Real Estate Activities With Active Participation

Note: Enter all numbers in Part II as positive amounts. See page 8 of the instructions for an example.

5 Enter the smaller of the loss on line 1d or the loss on line 4 . . . . . . . . . . . . 5 

6 Enter $150,000. If married filing separately, see page 8 . . . . 6 

7 Enter modified adjusted gross income, but not less than zero (see page 8) 7 

Note: If line 7 is greater than or equal to line 6, skip lines 8 and 9, 

enter -0- on line 10. Otherwise, go to line 8.

8 Subtract line 7 from line 6 . . . . . . . . . . . . . 8 

9 Multiply line 8 by 50% (.5). Do not enter more than $25,000. If married filing separately, see page 8 9 

10 Enter the smaller of line 5 or line 9 . . . . . . . . . . . . . . . . . . . . 10 

If line 2c is a loss, go to Part III. Otherwise, go to line 15.

Part III Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities

Note: Enter all numbers in Part III as positive amounts. See the example for Part II on page 8 of the instructions.

11 Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions 11 

12 Enter the loss from line 4 . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Reduce line 12 by the amount on line 10 . . . . . . . . . . . . . . . . . . 13 

14 Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 . . . . . . 14 

Part IV Total Losses Allowed

15 Add the income, if any, on lines 1a and 3a and enter the total . . . . . . . . . . . . 15 

16 Total losses allowed from all passive activities for 2009. Add lines 10, 14, and 15. See page 11 of 

the instructions to find out how to report the losses on your tax return . . . . . . . . . . 16 

For Paperwork Reduction Act Notice, see page 12 of the instructions. Cat. No. 63704F Form 8582 (2009) 

12,425,286

45,423,496

49,617,065

62,393,867

-99,585,646

3,277

371,592

374,869

27,850,923

42,235,729

61,998,792

-76,383,598

-176,344,113

103,452,925

66,123

1,328,531

19,467

20,123,805

410,763,882

21,359,541

460,862,565

134,262,334

38,664,683

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 4,389,427
149

Form 8586 

Department of the Treasury 

Internal Revenue Service (99)

Low-Income Housing Credit

 Attach to your tax return.

OMB No. 1545-0984

2009

Attachment 

Sequence No. 36a

Name(s) shown on return Identifying number

Part I Buildings Placed in Service Before 2008

1 Number of Forms 8609-A attached for buildings placed in service before 

2008 . . . . . . . . . . . . . . . . . . . . . . 

2 Has there been a decrease in the qualified basis of any buildings accounted for on line 1 since 

the close of the preceding tax year? Yes No If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more 

space, attach a schedule.

(i) (ii) (iii) (iv)

3 Current year credit from attached Form(s) 8609-A for buildings placed in service before 2008 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Low-income housing credit for buildings placed in service before 2008 from partnerships, S 

corporations, estates, and trusts . . . . . . . . . . . . . . . . . . . . . 4

5 Add lines 3 and 4. Estates and trusts, go to line 6; partnerships and S corporations, report this

amount on Schedule K; all others, report this amount on Form 3800, line 1d . . . . . . . 5

6 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . 6

7 Estates and trusts. Subtract line 6 from line 5. Report this amount on Form 3800, line 1d . . 7

Part II Buildings Placed in Service After 2007

8 Number of Forms 8609-A attached for buildings placed in service after 

2007 . . . . . . . . . . . . . . . . . . . . . . . 

9 Has there been a decrease in the qualified basis of any buildings accounted for on line 8 since 

the close of the preceding tax year? Yes No If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more 

space, attach a schedule.

(i) (ii) (iii) (iv)

10 Current year credit from attached Form(s) 8609-A for buildings placed in service after 2007 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Low-income housing credit for buildings placed in service after 2007 from partnerships, S 

corporations, estates, and trusts . . . . . . . . . . . . . . . . . . . . . 11

12 Add lines 10 and 11. Partnerships and S corporations, report this amount on Schedule K; all 

others, continue to line 13 . . . . . . . . . . . . . . . . . . . . . . . 12

13 Low-income housing credit included on line 12 from passive activities (see instructions) . . . 13

14 Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . 14

15 Low-income housing credit allowed for 2009 from a passive activity (see instructions) . . . 15

16 Carryforward of low-income housing credit to 2009 (see instructions) . . . . . . . . . 16

17 Carryback of low-income housing credit from 2010 (see instructions) . . . . . . . . . 17

 18 Add lines 14 through 17. Estates and trusts, go to line 19; all others, report this amount on Form

3800, line 29d . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . 19

20 Estates and trusts. Subtract line 19 from line 18. Report this amount on Form 3800, line 29d . 20

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63987I Form 8586 (2009)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 52,716

693

1,478

47,260

48,700

*

2,656

3,650

1,578

2,097

6,088

2,400

10,377

*Entry for this line is greater than zero, but too small to report
150

Form 8586 

Department of the Treasury 

Internal Revenue Service (99)

Low-Income Housing Credit

 Attach to your tax return.

OMB No. 1545-0984

2009

Attachment 

Sequence No. 36a

Name(s) shown on return Identifying number

Part I Buildings Placed in Service Before 2008

1 Number of Forms 8609-A attached for buildings placed in service before 

2008 . . . . . . . . . . . . . . . . . . . . . . 

2 Has there been a decrease in the qualified basis of any buildings accounted for on line 1 since 

the close of the preceding tax year? Yes No If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more 

space, attach a schedule.

(i) (ii) (iii) (iv)

3 Current year credit from attached Form(s) 8609-A for buildings placed in service before 2008 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Low-income housing credit for buildings placed in service before 2008 from partnerships, S 

corporations, estates, and trusts . . . . . . . . . . . . . . . . . . . . . 4

5 Add lines 3 and 4. Estates and trusts, go to line 6; partnerships and S corporations, report this

amount on Schedule K; all others, report this amount on Form 3800, line 1d . . . . . . . 5

6 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . 6

7 Estates and trusts. Subtract line 6 from line 5. Report this amount on Form 3800, line 1d . . 7

Part II Buildings Placed in Service After 2007

8 Number of Forms 8609-A attached for buildings placed in service after 

2007 . . . . . . . . . . . . . . . . . . . . . . . 

9 Has there been a decrease in the qualified basis of any buildings accounted for on line 8 since 

the close of the preceding tax year? Yes No If “Yes,” enter the building

identification numbers (BINs) of the buildings that had a decreased basis. If you need more 

space, attach a schedule.

(i) (ii) (iii) (iv)

10 Current year credit from attached Form(s) 8609-A for buildings placed in service after 2007 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Low-income housing credit for buildings placed in service after 2007 from partnerships, S 

corporations, estates, and trusts . . . . . . . . . . . . . . . . . . . . . 11

12 Add lines 10 and 11. Partnerships and S corporations, report this amount on Schedule K; all 

others, continue to line 13 . . . . . . . . . . . . . . . . . . . . . . . 12

13 Low-income housing credit included on line 12 from passive activities (see instructions) . . . 13

14 Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . 14

15 Low-income housing credit allowed for 2009 from a passive activity (see instructions) . . . 15

16 Carryforward of low-income housing credit to 2009 (see instructions) . . . . . . . . . 16

17 Carryback of low-income housing credit from 2010 (see instructions) . . . . . . . . . 17

 18 Add lines 14 through 17. Estates and trusts, go to line 19; all others, report this amount on Form

3800, line 29d . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . 19

20 Estates and trusts. Subtract line 19 from line 18. Report this amount on Form 3800, line 29d . 20

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63987I Form 8586 (2009)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 52,716

3,380

112,228

114,851

*

33,327

39,700

17,289

22,412

14,818

7,165

44,394

*Entry for this line is greater than zero, but too small to report
151

Form 8606

Department of the Treasury 

Internal Revenue Service (99)

Nondeductible IRAs

 See separate instructions. 

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

OMB No. 1545-0074

2009

Attachment 

Sequence No. 48

Name. If married, file a separate form for each spouse required to file Form 8606. See page 5 of the instructions. Your social security number 

Fill in Your Address Only 

If You Are Filing This 

Form by Itself and Not 

With Your Tax Return  Home address (number and street, or P.O. box if mail is not delivered to your home) Apt. no.

City, town or post office, state, and ZIP code

Part I Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, SEP, and SIMPLE IRAs

Complete this part only if one or more of the following apply. 

● You made nondeductible contributions to a traditional IRA for 2009. 

● You took distributions from a traditional, SEP, or SIMPLE IRA in 2009 and you made nondeductible contributions to a 

traditional IRA in 2009 or an earlier year. For this purpose, a distribution does not include a rollover (other than a 

repayment of a qualified disaster recovery assistance distribution), qualified charitable distribution, one-time distribution

to fund an HSA, conversion, recharacterization, or return of certain contributions. 

● You converted part, but not all, of your traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2009 (excluding any portion

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2009 or an earlier year.

1 Enter your nondeductible contributions to traditional IRAs for 2009, including those made for 2009 

from January 1, 2010, through April 15, 2010 (see page 5 of the instructions) . . . . . . . 1

2 Enter your total basis in traditional IRAs (see page 5 of the instructions) . . . . . . . . . 2

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

In 2009, did you take a 

distribution from traditional, 

SEP, or SIMPLE IRAs, or 

make a Roth IRA conversion?

No  Enter the amount from line 3 on 

line 14. Do not complete the rest 

of Part I.

Yes  Go to line 4.

4 Enter those contributions included on line 1 that were made from January 1, 2010, through April 

15, 2010 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Enter the value of all your traditional, SEP, and SIMPLE IRAs as of

December 31, 2009, plus any outstanding rollovers. Subtract any 

repayments of qualified disaster recovery assistance distributions. If

the result is zero or less, enter -0- (see page 6 of the instructions) . . 6

7 Enter your distributions from traditional, SEP, and SIMPLE IRAs in

2009. Do not include rollovers (other than repayments of qualified 

disaster recovery assistance distributions), qualified charitable 

distributions, a one-time distribution to fund an HSA, conversions to a 

Roth IRA, certain returned contributions, or recharacterizations of

traditional IRA contributions (see page 6 of the instructions) . . . . 7

8 Enter the net amount you converted from traditional, SEP, and SIMPLE 

IRAs to Roth IRAs in 2009. Do not include amounts converted that you

later recharacterized (see page 6 of the instructions). Also enter this

amount on line 16 . . . . . . . . . . . . . . . . . . 8

9 Add lines 6, 7, and 8 . . . . . . . . 9

10 Divide line 5 by line 9. Enter the result as a decimal rounded to at least 

3 places. If the result is 1.000 or more, enter “1.000” . . . . . . 10  .

11 Multiply line 8 by line 10. This is the nontaxable portion of the amount 

you converted to Roth IRAs. Also enter this amount on line 17 . . . 11

12 Multiply line 7 by line 10. This is the nontaxable portion of your 

distributions that you did not convert to a Roth IRA . . . . . . . 12

13 Add lines 11 and 12. This is the nontaxable portion of all your distributions . . . . . . . . 13

14 Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2009 and earlier years 14

15a Subtract line 12 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . 15a

b Amount on line 15a attributable to qualified disaster recovery assistance distributions (see page 6

of the instructions). Also enter this amount on Form 8930, line 22 . . . . . . . . . . . 15b

c Taxable amount. Subtract line 15b from line 15a. If more than zero, also include this amount on

Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . 15c

Note: You may be subject to an additional 10% tax on the amount on line 15c if you were under 

age 591

/2 at the time of the distribution (see page 7 of the instructions).

For Privacy Act and Paperwork Reduction Act Notice, see page 8 of the instructions. Cat. No. 63966F Form 8606 (2009) 

239,962

561,849

829,779

1,092,483

2,968

1,092,040

200,348

260,504

21,312

289,757

18,507

224,055

237,341

1,058,153

240,260

*

*Entry for this line is greater than zero, but too small to report

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 2,009,874
152

Form 8606

Department of the Treasury 

Internal Revenue Service (99)

Nondeductible IRAs

 See separate instructions. 

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

OMB No. 1545-0074

2009

Attachment 

Sequence No. 48

Name. If married, file a separate form for each spouse required to file Form 8606. See page 5 of the instructions. Your social security number 

Fill in Your Address Only 

If You Are Filing This 

Form by Itself and Not 

With Your Tax Return  Home address (number and street, or P.O. box if mail is not delivered to your home) Apt. no.

City, town or post office, state, and ZIP code

Part I Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, SEP, and SIMPLE IRAs

Complete this part only if one or more of the following apply. 

● You made nondeductible contributions to a traditional IRA for 2009. 

● You took distributions from a traditional, SEP, or SIMPLE IRA in 2009 and you made nondeductible contributions to a 

traditional IRA in 2009 or an earlier year. For this purpose, a distribution does not include a rollover (other than a 

repayment of a qualified disaster recovery assistance distribution), qualified charitable distribution, one-time distribution

to fund an HSA, conversion, recharacterization, or return of certain contributions. 

● You converted part, but not all, of your traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2009 (excluding any portion

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2009 or an earlier year.

1 Enter your nondeductible contributions to traditional IRAs for 2009, including those made for 2009 

from January 1, 2010, through April 15, 2010 (see page 5 of the instructions) . . . . . . . 1

2 Enter your total basis in traditional IRAs (see page 5 of the instructions) . . . . . . . . . 2

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

In 2009, did you take a 

distribution from traditional, 

SEP, or SIMPLE IRAs, or 

make a Roth IRA conversion?

No  Enter the amount from line 3 on 

line 14. Do not complete the rest 

of Part I.

Yes  Go to line 4.

4 Enter those contributions included on line 1 that were made from January 1, 2010, through April 

15, 2010 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Enter the value of all your traditional, SEP, and SIMPLE IRAs as of

December 31, 2009, plus any outstanding rollovers. Subtract any 

repayments of qualified disaster recovery assistance distributions. If

the result is zero or less, enter -0- (see page 6 of the instructions) . . 6

7 Enter your distributions from traditional, SEP, and SIMPLE IRAs in

2009. Do not include rollovers (other than repayments of qualified 

disaster recovery assistance distributions), qualified charitable 

distributions, a one-time distribution to fund an HSA, conversions to a 

Roth IRA, certain returned contributions, or recharacterizations of

traditional IRA contributions (see page 6 of the instructions) . . . . 7

8 Enter the net amount you converted from traditional, SEP, and SIMPLE 

IRAs to Roth IRAs in 2009. Do not include amounts converted that you

later recharacterized (see page 6 of the instructions). Also enter this

amount on line 16 . . . . . . . . . . . . . . . . . . 8

9 Add lines 6, 7, and 8 . . . . . . . . 9

10 Divide line 5 by line 9. Enter the result as a decimal rounded to at least 

3 places. If the result is 1.000 or more, enter “1.000” . . . . . . 10  .

11 Multiply line 8 by line 10. This is the nontaxable portion of the amount 

you converted to Roth IRAs. Also enter this amount on line 17 . . . 11

12 Multiply line 7 by line 10. This is the nontaxable portion of your 

distributions that you did not convert to a Roth IRA . . . . . . . 12

13 Add lines 11 and 12. This is the nontaxable portion of all your distributions . . . . . . . . 13

14 Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2009 and earlier years 14

15a Subtract line 12 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . 15a

b Amount on line 15a attributable to qualified disaster recovery assistance distributions (see page 6

of the instructions). Also enter this amount on Form 8930, line 22 . . . . . . . . . . . 15b

c Taxable amount. Subtract line 15b from line 15a. If more than zero, also include this amount on

Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . 15c

Note: You may be subject to an additional 10% tax on the amount on line 15c if you were under 

age 591

/2 at the time of the distribution (see page 7 of the instructions).

For Privacy Act and Paperwork Reduction Act Notice, see page 8 of the instructions. Cat. No. 63966F Form 8606 (2009) 

4,030,231

Total Forms Filed = 2,009,874

3,149,270

20,012,647

23,161,917

13,661

23,148,256

54,896,657

4,568,265

772,437

60,237,359

84,425

529,611

614,107

22,547,810

4,038,669

*

*Entry for this line is greater than zero, but too small to report

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
153

Form 8606 (2009) Page 2 

Part II 2009 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs

Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2009 (excluding 

any portion you recharacterized).

Caution: If your modified adjusted gross income is over $100,000 or you are married filing separately and you lived with 

your spouse at any time in 2009, you cannot convert any amount from traditional, SEP, or SIMPLE IRAs to Roth IRAs 

for 2009. If you erroneously made a conversion, you must recharacterize (correct) it (see page 7 of the instructions).

16 If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you

converted from traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2009. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2009 or 2010 (see page 7 of

the instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

17 If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount 

on line 16 (see page 7 of the instructions) . . . . . . . . . . . . . . . . . . . 17

18 Taxable amount. Subtract line 17 from line 16. Also include this amount on Form 1040, line 15b; 

Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . . . . . . . . 18

Part III Distributions From Roth IRAs

Complete this part only if you took a distribution from a Roth IRA in 2009. For this purpose, a distribution does not 

include a rollover (other than a repayment of a qualified disaster recovery assistance distribution), qualified charitable

distribution, one-time distribution to fund an HSA, recharacterization, or return of certain contributions (see page 7 of the

instructions).

19 Enter your total nonqualified distributions from Roth IRAs in 2009 including any qualified first-time

homebuyer distributions (see page 7 of the instructions) . . . . . . . . . . . . . . 19

20 Qualified first-time homebuyer expenses (see page 7 of the instructions). Do not enter more than 

$10,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

21 Subtract line 20 from line 19. If zero or less, enter -0- and skip lines 22 through 25 . . . . . . 21

22 Enter your basis in Roth IRA contributions (see page 7 of the instructions) . . . . . . . . 22

23 Subtract line 22 from line 21. If zero or less, enter -0- and skip lines 24 and 25. If more than zero, 

you may be subject to an additional tax (see page 7 of the instructions) . . . . . . . . . 23

24 Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from

qualified retirement plans to a Roth IRA (see page 7 of the instructions) . . . . . . . . . 24

25a Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c . . . . . . 25a

b Amount on line 25a attributable to qualified disaster recovery assistance distributions (see page 7

of the instructions). Also enter this amount on Form 8930, line 23 . . . . . . . . . . . 25b

c Taxable amount. Subtract line 25b from line 25a. If more than zero, also include this amount on 

Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . 25c

Sign Here Only If You 

Are Filing This Form 

by Itself and Not With 

Your Tax Return

Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my 

knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which 

preparer has any knowledge.

 Your signature  Date

Paid 

Preparer’s 

Use Only

Preparer’s 

signature  Date Check if selfemployed

Preparer’s SSN or PTIN

Firm’s name (or yours 

if self-employed), 

address, and ZIP code  EIN

Phone no.

Form 8606 (2009) 

191,840

131,827

21,438

128,785

406,010

402,683

255,438

15,514

211,853

199,481

7,640

*

*Entry for this line is greater than zero, but too small to report
154

Form 8606 (2009) Page 2 

Part II 2009 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs

Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2009 (excluding 

any portion you recharacterized).

Caution: If your modified adjusted gross income is over $100,000 or you are married filing separately and you lived with 

your spouse at any time in 2009, you cannot convert any amount from traditional, SEP, or SIMPLE IRAs to Roth IRAs 

for 2009. If you erroneously made a conversion, you must recharacterize (correct) it (see page 7 of the instructions).

16 If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you

converted from traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2009. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2009 or 2010 (see page 7 of

the instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

17 If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount 

on line 16 (see page 7 of the instructions) . . . . . . . . . . . . . . . . . . . 17

18 Taxable amount. Subtract line 17 from line 16. Also include this amount on Form 1040, line 15b; 

Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . . . . . . . . 18

Part III Distributions From Roth IRAs

Complete this part only if you took a distribution from a Roth IRA in 2009. For this purpose, a distribution does not 

include a rollover (other than a repayment of a qualified disaster recovery assistance distribution), qualified charitable

distribution, one-time distribution to fund an HSA, recharacterization, or return of certain contributions (see page 7 of the

instructions).

19 Enter your total nonqualified distributions from Roth IRAs in 2009 including any qualified first-time

homebuyer distributions (see page 7 of the instructions) . . . . . . . . . . . . . . 19

20 Qualified first-time homebuyer expenses (see page 7 of the instructions). Do not enter more than 

$10,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

21 Subtract line 20 from line 19. If zero or less, enter -0- and skip lines 22 through 25 . . . . . . 21

22 Enter your basis in Roth IRA contributions (see page 7 of the instructions) . . . . . . . . 22

23 Subtract line 22 from line 21. If zero or less, enter -0- and skip lines 24 and 25. If more than zero, 

you may be subject to an additional tax (see page 7 of the instructions) . . . . . . . . . 23

24 Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from

qualified retirement plans to a Roth IRA (see page 7 of the instructions) . . . . . . . . . 24

25a Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c . . . . . . 25a

b Amount on line 25a attributable to qualified disaster recovery assistance distributions (see page 7

of the instructions). Also enter this amount on Form 8930, line 23 . . . . . . . . . . . 25b

c Taxable amount. Subtract line 25b from line 25a. If more than zero, also include this amount on 

Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . 25c

Sign Here Only If You 

Are Filing This Form 

by Itself and Not With 

Your Tax Return

Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my 

knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which 

preparer has any knowledge.

 Your signature  Date

Paid 

Preparer’s 

Use Only

Preparer’s 

signature  Date Check if selfemployed

Preparer’s SSN or PTIN

Firm’s name (or yours 

if self-employed), 

address, and ZIP code  EIN

Phone no.

Form 8606 (2009) 

724,446

3,948,576

185,689

3,762,887

2,313,770

2,288,081

2,125,374

400,631

918,447

756,432

31,986

*

*Entry for this line is greater than zero, but too small to report
155

Form 8615

Department of the Treasury 

Internal Revenue Service (99)

Tax for Certain Children Who Have Investment 

Income of More Than $1,900

 Attach only to the child's Form 1040, Form 1040A, or Form 1040NR.

 See separate instructions.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 33

Child’s name shown on return Child's social security number 

Before you begin: If the child, the parent, or any of the parent’s other children for whom Form 8615 must be filed must use the Schedule 

D Tax Worksheet or has income from farming or fishing, see Pub. 929, Tax Rules for Children and Dependents. It 

explains how to figure the child’s tax using the Schedule D Tax Worksheet or Schedule J (Form 1040). 

A Parent’s name (first, initial, and last). Caution: See instructions before completing. B Parent’s social security number 

C Parent’s filing status (check one): 

Single Married filing jointly Married filing separately Head of household Qualifying widow(er)

Part I Child’s Net Investment Income 

1 Enter the child’s investment income (see instructions) . . . . . . . . . . . . . . . 1 

2 If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter 

$1,900. Otherwise, see instructions . . . . . . . . . . . . . . . . . . . . . 2 

3 Subtract line 2 from line 1. If zero or less, stop; do not complete the rest of this form but do 

attach it to the child’s return . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the child’s taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, 

line 40. If the child files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . . 4 

5 Enter the smaller of line 3 or line 4. If zero, stop; do not complete the rest of this form but do 

attach it to the child’s return . . . . . . . . . . . . . . . . . . . . . . . 5 

Part II Tentative Tax Based on the Tax Rate of the Parent 

6 Enter the parent’s taxable income from Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, 

line 6; Form 1040NR, line 40; or Form 1040NR-EZ, line 14. If zero or less, enter -0-. If the parent 

files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . . . . . . . . . 6

7 Enter the total, if any, from Forms 8615, line 5, of all other children of the parent named above. 

Do not include the amount from line 5 above . . . . . . . . . . . . . . . . . . 7 

8 Add lines 5, 6, and 7 (see instructions) . . . . . . . . . . . . . . . . . . . . 8 

9 Enter the tax on the amount on line 8 based on the parent’s filing status above (see instructions). 

If the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . .  9 

10 Enter the parent’s tax from Form 1040, line 44; Form 1040A, line 28, minus any alternative 

minimum tax; Form 1040EZ, line 11; Form 1040NR, line 41; or Form 1040NR-EZ, line 15. Do not

include any tax from Form 4972 or 8814 or any tax from recapture of an education credit. If the 

parent files Form 2555 or 2555-EZ, see the instructions. If the Qualified Dividends and Capital 

Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) was used to figure 

the tax, check here . . . . . . . . . . . . . . . . . . . . . .  10 

11 Subtract line 10 from line 9 and enter the result. If line 7 is blank, also enter this amount on line 

13 and go to Part III . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12a Add lines 5 and 7 . . . . . . . . . . . . . . . . . . 12a 

b Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places) . . . . 12b  .

13 Multiply line 11 by line 12b . . . . . . . . . . . . . . . . . . . . . . . . 13 

Part III Child’s Tax—If lines 4 and 5 above are the same, enter -0- on line 15 and go to line 16. 

14 Subtract line 5 from line 4 . . . . . . . . . . . . . . . 14 

15 Enter the tax on the amount on line 14 based on the child’s filing status (see instructions). If 

the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . .  15 

16 Add lines 13 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . 16 

17 Enter the tax on the amount on line 4 based on the child’s filing status (see instructions). If 

the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . .  17 

18 Enter the larger of line 16 or line 17 here and on the child’s Form 1040, line 44; Form 1040A, 

line 28; or Form 1040NR, line 41. If the child files Form 2555 or 2555-EZ, see the instructions 18 

For Paperwork Reduction Act Notice, see the instructions. Cat. No. 64113U Form 8615 (2009) 

190,572

221,664

224,747

203,797

199,677

168,988

72,820

199,679

194,578

166,966

188,570

199,678 203,796

188,569

181,878

126,681

189,568

158,464

120,470 =

132,608 =

157,492 =

97,390 =

199,677

Total Forms Filed = 224,747

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
156

Form 8615

Department of the Treasury 

Internal Revenue Service (99)

Tax for Certain Children Who Have Investment 

Income of More Than $1,900

 Attach only to the child's Form 1040, Form 1040A, or Form 1040NR.

 See separate instructions.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 33

Child’s name shown on return Child's social security number 

Before you begin: If the child, the parent, or any of the parent’s other children for whom Form 8615 must be filed must use the Schedule 

D Tax Worksheet or has income from farming or fishing, see Pub. 929, Tax Rules for Children and Dependents. It 

explains how to figure the child’s tax using the Schedule D Tax Worksheet or Schedule J (Form 1040). 

A Parent’s name (first, initial, and last). Caution: See instructions before completing. B Parent’s social security number 

C Parent’s filing status (check one): 

Single Married filing jointly Married filing separately Head of household Qualifying widow(er)

Part I Child’s Net Investment Income 

1 Enter the child’s investment income (see instructions) . . . . . . . . . . . . . . . 1 

2 If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter 

$1,900. Otherwise, see instructions . . . . . . . . . . . . . . . . . . . . . 2 

3 Subtract line 2 from line 1. If zero or less, stop; do not complete the rest of this form but do 

attach it to the child’s return . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the child’s taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, 

line 40. If the child files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . . 4 

5 Enter the smaller of line 3 or line 4. If zero, stop; do not complete the rest of this form but do 

attach it to the child’s return . . . . . . . . . . . . . . . . . . . . . . . 5 

Part II Tentative Tax Based on the Tax Rate of the Parent 

6 Enter the parent’s taxable income from Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, 

line 6; Form 1040NR, line 40; or Form 1040NR-EZ, line 14. If zero or less, enter -0-. If the parent 

files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . . . . . . . . . 6

7 Enter the total, if any, from Forms 8615, line 5, of all other children of the parent named above. 

Do not include the amount from line 5 above . . . . . . . . . . . . . . . . . . 7 

8 Add lines 5, 6, and 7 (see instructions) . . . . . . . . . . . . . . . . . . . . 8 

9 Enter the tax on the amount on line 8 based on the parent’s filing status above (see instructions). 

If the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . .  9 

10 Enter the parent’s tax from Form 1040, line 44; Form 1040A, line 28, minus any alternative 

minimum tax; Form 1040EZ, line 11; Form 1040NR, line 41; or Form 1040NR-EZ, line 15. Do not

include any tax from Form 4972 or 8814 or any tax from recapture of an education credit. If the 

parent files Form 2555 or 2555-EZ, see the instructions. If the Qualified Dividends and Capital 

Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) was used to figure 

the tax, check here . . . . . . . . . . . . . . . . . . . . . .  10 

11 Subtract line 10 from line 9 and enter the result. If line 7 is blank, also enter this amount on line 

13 and go to Part III . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12a Add lines 5 and 7 . . . . . . . . . . . . . . . . . . 12a 

b Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places) . . . . 12b  .

13 Multiply line 11 by line 12b . . . . . . . . . . . . . . . . . . . . . . . . 13 

Part III Child’s Tax—If lines 4 and 5 above are the same, enter -0- on line 15 and go to line 16. 

14 Subtract line 5 from line 4 . . . . . . . . . . . . . . . 14 

15 Enter the tax on the amount on line 14 based on the child’s filing status (see instructions). If 

the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . .  15 

16 Add lines 13 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . 16 

17 Enter the tax on the amount on line 4 based on the child’s filing status (see instructions). If 

the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or 

Schedule J (Form 1040) is used to figure the tax, check here . . . . . . . . .  17 

18 Enter the larger of line 16 or line 17 here and on the child’s Form 1040, line 44; Form 1040A, 

line 28; or Form 1040NR, line 41. If the child files Form 2555 or 2555-EZ, see the instructions 18 

For Paperwork Reduction Act Notice, see the instructions. Cat. No. 64113U Form 8615 (2009) 

649,924

3,619,707

469,358

3,189,260

3,015,680

65,881,022

3,049,060

71,945,762

18,123,573

16,828,210

1,295,363

6,064,740 164,514

626,452

278,091

20,753

647,204

461,085

3,293,771

Total Forms Filed = 224,747

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
157

Form 8801 

Department of the Treasury 

Internal Revenue Service (99)

Credit for Prior Year Minimum Tax— 

Individuals, Estates, and Trusts

 See separate instructions.

 Attach to Form 1040, 1040NR, or 1041.

OMB No. 1545-1073

2009

Attachment 

Sequence No. 74

Name(s) shown on return Identifying number

Part I Net Minimum Tax on Exclusion Items 

1 Combine lines 1, 6, 7, and 11 of your 2008 Form 6251. Estates and trusts, see instructions . . . 1 

2 Enter adjustments and preferences treated as exclusion items (see instructions) . . . . . . 2 

3 Minimum tax credit net operating loss deduction (see instructions) . . . . . . . . . . . 3 ( )

4 Combine lines 1, 2, and 3. If zero or less, enter -0- here and on line 15 and go to Part II. If more 

than $214,900 and you were married filing separately for 2008, see instructions . . . . . . 4 

5 Enter: $69,950 if married filing jointly or qualifying widow(er) for 2008; $46,200 if single or head of 

household for 2008; or $34,975 if married filing separately for 2008. Estates and trusts, enter $22,500 5 

6 Enter: $150,000 if married filing jointly or qualifying widow(er) for 2008; $112,500 if single or head 

of household for 2008; or $75,000 if married filing separately for 2008. Estates and trusts, enter 

$75,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Subtract line 6 from line 4. 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 Subtract line 8 from line 5. If zero or less, enter -0-. If under age 24 at the end of 2008, see instructions 9 

10 Subtract line 9 from line 4. If zero or less, enter -0- here and on line 15 and go to Part II. Form 

1040NR filers, see instructions . . . . . . . . . . . . . . . . . . . . . . . 10 

11 ● If for 2008 you filed Form 2555 or 2555-EZ, see page 2 of the instructions for the amount to enter. 

● If for 2008 you reported capital gain distributions directly on Form 1040, line 13; you

reported qualified dividends on Form 1040, line 9b (Form 1041, line 2b(2)); or you had a 

gain on both lines 15 and 16 of Schedule D (Form 1040) (lines 14a and 15, column (2), of

Schedule D (Form 1041)), complete Part III of Form 8801 and enter the amount from line

49 here. Form 1040NR filers, see instructions. 

● All others: If line 10 is $175,000 or less ($87,500 or less if married filing separately for 

2008), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract 

$3,500 ($1,750 if married filing separately for 2008) from the result. Form 1040NR filers,

see instructions.  11 

12 Minimum tax foreign tax credit on exclusion items (see instructions) . . . . . . . . . . 12 

13 Tentative minimum tax on exclusion items. Subtract line 12 from line 11 . . . . . . . . . 13 

14 Enter the amount from your 2008 Form 6251, line 35, or 2008 Form 1041, Schedule I, line 55 . . 14 

15 Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0- . . 15 

For Paperwork Reduction Act Notice, see page 4 of the instructions. Cat. No. 10002S Form 8801 (2009) 

Total Forms Filed = 1,183,609

1,171,867

1,110,035

9,299

1,115,583

1,183,609

1,183,609

858,461

858,461

978,621

1,018,129

1,005,482

264,603

1,003,576

1,008,143

814,762

 Using Part 3 = 753,610

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
158

Form 8801 

Department of the Treasury 

Internal Revenue Service (99)

Credit for Prior Year Minimum Tax— 

Individuals, Estates, and Trusts

 See separate instructions.

 Attach to Form 1040, 1040NR, or 1041.

OMB No. 1545-1073

2009

Attachment 

Sequence No. 74

Name(s) shown on return Identifying number

Part I Net Minimum Tax on Exclusion Items 

1 Combine lines 1, 6, 7, and 11 of your 2008 Form 6251. Estates and trusts, see instructions . . . 1 

2 Enter adjustments and preferences treated as exclusion items (see instructions) . . . . . . 2 

3 Minimum tax credit net operating loss deduction (see instructions) . . . . . . . . . . . 3 ( )

4 Combine lines 1, 2, and 3. If zero or less, enter -0- here and on line 15 and go to Part II. If more 

than $214,900 and you were married filing separately for 2008, see instructions . . . . . . 4 

5 Enter: $69,950 if married filing jointly or qualifying widow(er) for 2008; $46,200 if single or head of 

household for 2008; or $34,975 if married filing separately for 2008. Estates and trusts, enter $22,500 5 

6 Enter: $150,000 if married filing jointly or qualifying widow(er) for 2008; $112,500 if single or head 

of household for 2008; or $75,000 if married filing separately for 2008. Estates and trusts, enter 

$75,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Subtract line 6 from line 4. 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 Subtract line 8 from line 5. If zero or less, enter -0-. If under age 24 at the end of 2008, see instructions 9 

10 Subtract line 9 from line 4. If zero or less, enter -0- here and on line 15 and go to Part II. Form 

1040NR filers, see instructions . . . . . . . . . . . . . . . . . . . . . . . 10 

11 ● If for 2008 you filed Form 2555 or 2555-EZ, see page 2 of the instructions for the amount to enter. 

● If for 2008 you reported capital gain distributions directly on Form 1040, line 13; you

reported qualified dividends on Form 1040, line 9b (Form 1041, line 2b(2)); or you had a 

gain on both lines 15 and 16 of Schedule D (Form 1040) (lines 14a and 15, column (2), of

Schedule D (Form 1041)), complete Part III of Form 8801 and enter the amount from line

49 here. Form 1040NR filers, see instructions. 

● All others: If line 10 is $175,000 or less ($87,500 or less if married filing separately for 

2008), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract 

$3,500 ($1,750 if married filing separately for 2008) from the result. Form 1040NR filers,

see instructions.  11 

12 Minimum tax foreign tax credit on exclusion items (see instructions) . . . . . . . . . . 12 

13 Tentative minimum tax on exclusion items. Subtract line 12 from line 11 . . . . . . . . . 13 

14 Enter the amount from your 2008 Form 6251, line 35, or 2008 Form 1041, Schedule I, line 55 . . 14 

15 Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0- . . 15 

For Paperwork Reduction Act Notice, see page 4 of the instructions. Cat. No. 10002S Form 8801 (2009) 

327,396,806

51,733,948

1,624,574

397,705,405

76,312,573

166,958,963

255,630,050

63,907,617

46,156,297

358,468,161

82,865,707

1,973,061

80,938,573

73,774,585

8,207,446

Total Forms Filed = 1,183,609

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
159

Form 8801 (2009) Page 2 

Part II Current Year Nonrefundable and Refundable Credits and Carryforward to 2010

16 Enter the amount from your 2008 Form 6251, line 36, or 2008 Form 1041, Schedule I, line 56 . . 16 

17 Enter the amount from line 15 . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Subtract line 17 from line 16. If less than zero, enter as a negative amount . . . . . . . . 18 

19 2008 credit carryforward. Enter the amount from your 2008 Form 8801, line 31 . . . . . . 19 

20 Enter your 2008 unallowed qualified electric vehicle credit (see instructions) . . . . . . . . 20 

21 Combine lines 18 through 20. If zero or less, enter -0- . . . . . . . . . . . . . . . 21 

22 Enter 50% (.50) of the total interest and penalties you paid before October 3, 2008, on alternative 

minimum tax attributable to the exercise of incentive stock options for 2007 or any prior year . . 22 

23 Add lines 21 and 22. If zero, stop here and see instructions . . . . . . . . . . . . . 23 

24 Enter your 2009 regular income tax liability minus allowable credits (see instructions) . . . . . 24 

25 Enter the amount from your 2009 Form 6251, line 34, or 2009 Form 1041, Schedule I, line 54 . . . 25

26 Subtract line 25 from line 24. If zero or less, enter -0- . . . . . . . . . . . . . . . 26 

27 Current year nonrefundable credit. Enter the smaller of line 23 or line 26. Also enter this amount 

on your 2009 Form 1040, line 53 (check box b); Form 1040NR, line 49 (check box b); or Form

1041, Schedule G, line 2d . . . . . . . . . . . . . . . . . . . . . . . . 27 

28 ● Estates and trusts: Leave lines 28 and 29 blank and go to line 30. 

● Individuals: Did you have a minimum tax credit carryforward to 2007 (on your 2006 Form 8801, 

line 26) or pay any interest or penalties before October 3, 2008, on alternative minimum tax 

attributable to the exercise of incentive stock options for 2007 or any prior year? 

No. Leave lines 28 and 29 blank and go to line 30. 

Yes. Complete Part IV of Form 8801 to figure the amount to enter . . . . . . . . . 28 

29 Is line 28 more than line 27? 

No. Leave line 29 blank and go to line 30. 

Yes. Subtract line 27 from line 28. This is your current year refundable credit. Enter the

result here and on your 2009 Form 1040, line 70 (check box c), or Form 1040NR, line 64 

(check box c) . . . . . . . . . . . . . . . . . . . . . . . . . 29

30 Credit carryforward to 2010. Subtract the larger of line 27 or line 28 from line 23. Keep a record

of this amount because you may use it in future years . . . . . . . . . . . . . . . 30 

Form 8801 (2009) 

892,075

886,508

703,628

874,306

*

1,142,839

984,071

935,839

319,344

319,344

275,154

240,768

1,829

1,137,317

*Entry for this line is greater than zero, but too small to report
160

Form 8801 (2009) Page 2 

Part II Current Year Nonrefundable and Refundable Credits and Carryforward to 2010

16 Enter the amount from your 2008 Form 6251, line 36, or 2008 Form 1041, Schedule I, line 56 . . 16 

17 Enter the amount from line 15 . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Subtract line 17 from line 16. If less than zero, enter as a negative amount . . . . . . . . 18 

19 2008 credit carryforward. Enter the amount from your 2008 Form 8801, line 31 . . . . . . 19 

20 Enter your 2008 unallowed qualified electric vehicle credit (see instructions) . . . . . . . . 20 

21 Combine lines 18 through 20. If zero or less, enter -0- . . . . . . . . . . . . . . . 21 

22 Enter 50% (.50) of the total interest and penalties you paid before October 3, 2008, on alternative 

minimum tax attributable to the exercise of incentive stock options for 2007 or any prior year . . 22 

23 Add lines 21 and 22. If zero, stop here and see instructions . . . . . . . . . . . . . 23 

24 Enter your 2009 regular income tax liability minus allowable credits (see instructions) . . . . . 24 

25 Enter the amount from your 2009 Form 6251, line 34, or 2009 Form 1041, Schedule I, line 54 . . . 25

26 Subtract line 25 from line 24. If zero or less, enter -0- . . . . . . . . . . . . . . . 26 

27 Current year nonrefundable credit. Enter the smaller of line 23 or line 26. Also enter this amount 

on your 2009 Form 1040, line 53 (check box b); Form 1040NR, line 49 (check box b); or Form

1041, Schedule G, line 2d . . . . . . . . . . . . . . . . . . . . . . . . 27 

28 ● Estates and trusts: Leave lines 28 and 29 blank and go to line 30. 

● Individuals: Did you have a minimum tax credit carryforward to 2007 (on your 2006 Form 8801, 

line 26) or pay any interest or penalties before October 3, 2008, on alternative minimum tax 

attributable to the exercise of incentive stock options for 2007 or any prior year? 

No. Leave lines 28 and 29 blank and go to line 30. 

Yes. Complete Part IV of Form 8801 to figure the amount to enter . . . . . . . . . 28 

29 Is line 28 more than line 27? 

No. Leave line 29 blank and go to line 30. 

Yes. Subtract line 27 from line 28. This is your current year refundable credit. Enter the

result here and on your 2009 Form 1040, line 70 (check box c), or Form 1040NR, line 64 

(check box c) . . . . . . . . . . . . . . . . . . . . . . . . . 29

30 Credit carryforward to 2010. Subtract the larger of line 27 or line 28 from line 23. Keep a record

of this amount because you may use it in future years . . . . . . . . . . . . . . . 30 

Form 8801 (2009) 

8,623,950

7,027,670

416,505

9,112,239

10,338,621

63,535,573

67,163,233

2,274,513

757,967

2,687,492

2,556,644

3,736

10,326,226

*

*Entry for this line is greater than zero, but too small to report
161

Form 8801 (2009) Page 3 

Part III Tax Computation Using Maximum Capital Gains Rates 

Caution. If you did not complete the 2008 Qualified Dividends and Capital Gain Tax Worksheet, 

the 2008 Schedule D Tax Worksheet, or Part V of the 2008 Schedule D (Form 1041), see the

instructions before completing this part. 

31 Enter the amount from Form 8801, line 10. If you filed Form 2555 or 2555-EZ for 2008, enter the

amount from line 3 of the worksheet on page 2 of the instructions . . . . . . . . . . . 31

Caution. If for 2008 you filed Form 1040NR, 1041, 2555, or 2555-EZ, see page 4 of the

instructions before completing lines 32, 33, and 34. 

32 Enter the amount from line 6 of your 2008 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 13 of your 2008 

Schedule D Tax Worksheet, or the amount from line 22 of the 2008 

Schedule D (Form 1041), whichever applies* . . . . . . . . . 32 

If you figured your 2008 tax using the 2008 Qualified Dividends and 

Capital Gain Tax Worksheet, skip line 33 and enter the amount 

from line 32 on line 34. Otherwise, go to line 33. 

33 Enter the amount from line 19 of your 2008 Schedule D (Form 1040), or 

line 14b, column (2), of the 2008 Schedule D (Form 1041) . . . . . 33 

34 Add lines 32 and 33, and enter the smaller of that result or the amount 

from line 10 of your 2008 Schedule D Tax Worksheet . . . . . . 34 

35 Enter the smaller of line 31 or line 34 . . . . . . . . . . . . . . . . . . . . 35 

36 Subtract line 35 from line 31 . . . . . . . . . . . . . . . . . . . . . . . 36 

37 If line 36 is $175,000 or less ($87,500 or less if married filing separately for 2008), multiply line 36 

by 26% (.26). Otherwise, multiply line 36 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2008) from the result. Form 1040NR filers, see instructions . . . . . . . .  37

38 Enter: 

● $65,100 if married filing jointly or qualifying widow(er) for 2008, 

● $32,550 if single or married filing separately for 2008, 

● $43,650 if head of household for 2008, or 

● $2,200 for an estate or trust. 

Form 1040NR filers, see instructions . . . . . . . . . . . . 38 

39 Enter the amount from line 7 of your 2008 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 14 of your 2008 

Schedule D Tax Worksheet, or the amount from line 23 of the 2008 

Schedule D (Form 1041), whichever applies. If you did not complete 

either worksheet or Part V of the 2008 Schedule D (Form 1041), enter 

-0-. Form 1040NR filers, see instructions . . . . . . . . . . 39

40 Subtract line 39 from line 38. If zero or less, enter -0- . . . . . . 40 

41 Enter the smaller of line 31 or line 32 . . . . . . . . . . . 41 

42 Enter the smaller of line 40 or line 41 . . . . . . . . . . . 42 

43 Subtract line 42 from line 41 . . . . . . . . . . . . . . 43 

44 Multiply line 43 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . .  44 

If line 33 is zero or blank, skip lines 45 and 46 and go to line 47. Otherwise, go to line 45. 

45 Subtract line 41 from line 35 . . . . . . . . . . . . . . 45 

46 Multiply line 45 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . .  46 

47 Add lines 37, 44, and 46 . . . . . . . . . . . . . . . . . . . . . . . . . 47 

48 If line 31 is $175,000 or less ($87,500 or less if married filing separately for 2008), multiply line 31 

by 26% (.26). Otherwise, multiply line 31 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2008) from the result. Form 1040NR filers, see instructions . . . . . . . . . 48

49 Enter the smaller of line 47 or line 48 here and on line 11. If you filed Form 2555 or 2555-EZ for 

2008, do not enter this amount on line 11. Instead, enter it on line 4 of the worksheet on page 2 of

the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49

* The 2008 Qualified Dividends and Capital Gain Tax Worksheet is on page 38 of the 2008 Instructions for Form 1040. The 2008 Schedule D Tax Worksheet is on page D-10 

of the 2008 Instructions for Schedule D (Form 1040) (page 8 of the 2008 Instructions for Schedule D (Form 1041)). 

Form 8801 (2009) 
162

Form 8801 (2009) Page 3 

Part III Tax Computation Using Maximum Capital Gains Rates 

Caution. If you did not complete the 2008 Qualified Dividends and Capital Gain Tax Worksheet, 

the 2008 Schedule D Tax Worksheet, or Part V of the 2008 Schedule D (Form 1041), see the

instructions before completing this part. 

31 Enter the amount from Form 8801, line 10. If you filed Form 2555 or 2555-EZ for 2008, enter the

amount from line 3 of the worksheet on page 2 of the instructions . . . . . . . . . . . 31

Caution. If for 2008 you filed Form 1040NR, 1041, 2555, or 2555-EZ, see page 4 of the

instructions before completing lines 32, 33, and 34. 

32 Enter the amount from line 6 of your 2008 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 13 of your 2008 

Schedule D Tax Worksheet, or the amount from line 22 of the 2008 

Schedule D (Form 1041), whichever applies* . . . . . . . . . 32 

If you figured your 2008 tax using the 2008 Qualified Dividends and 

Capital Gain Tax Worksheet, skip line 33 and enter the amount 

from line 32 on line 34. Otherwise, go to line 33. 

33 Enter the amount from line 19 of your 2008 Schedule D (Form 1040), or 

line 14b, column (2), of the 2008 Schedule D (Form 1041) . . . . . 33 

34 Add lines 32 and 33, and enter the smaller of that result or the amount 

from line 10 of your 2008 Schedule D Tax Worksheet . . . . . . 34 

35 Enter the smaller of line 31 or line 34 . . . . . . . . . . . . . . . . . . . . 35 

36 Subtract line 35 from line 31 . . . . . . . . . . . . . . . . . . . . . . . 36 

37 If line 36 is $175,000 or less ($87,500 or less if married filing separately for 2008), multiply line 36 

by 26% (.26). Otherwise, multiply line 36 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2008) from the result. Form 1040NR filers, see instructions . . . . . . . .  37

38 Enter: 

● $65,100 if married filing jointly or qualifying widow(er) for 2008, 

● $32,550 if single or married filing separately for 2008, 

● $43,650 if head of household for 2008, or 

● $2,200 for an estate or trust. 

Form 1040NR filers, see instructions . . . . . . . . . . . . 38 

39 Enter the amount from line 7 of your 2008 Qualified Dividends and 

Capital Gain Tax Worksheet, the amount from line 14 of your 2008 

Schedule D Tax Worksheet, or the amount from line 23 of the 2008 

Schedule D (Form 1041), whichever applies. If you did not complete 

either worksheet or Part V of the 2008 Schedule D (Form 1041), enter 

-0-. Form 1040NR filers, see instructions . . . . . . . . . . 39

40 Subtract line 39 from line 38. If zero or less, enter -0- . . . . . . 40 

41 Enter the smaller of line 31 or line 32 . . . . . . . . . . . 41 

42 Enter the smaller of line 40 or line 41 . . . . . . . . . . . 42 

43 Subtract line 42 from line 41 . . . . . . . . . . . . . . 43 

44 Multiply line 43 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . .  44 

If line 33 is zero or blank, skip lines 45 and 46 and go to line 47. Otherwise, go to line 45. 

45 Subtract line 41 from line 35 . . . . . . . . . . . . . . 45 

46 Multiply line 45 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . .  46 

47 Add lines 37, 44, and 46 . . . . . . . . . . . . . . . . . . . . . . . . . 47 

48 If line 31 is $175,000 or less ($87,500 or less if married filing separately for 2008), multiply line 31 

by 26% (.26). Otherwise, multiply line 31 by 28% (.28) and subtract $3,500 ($1,750 if married filing 

separately for 2008) from the result. Form 1040NR filers, see instructions . . . . . . . . . 48

49 Enter the smaller of line 47 or line 48 here and on line 11. If you filed Form 2555 or 2555-EZ for 

2008, do not enter this amount on line 11. Instead, enter it on line 4 of the worksheet on page 2 of

the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49

* The 2008 Qualified Dividends and Capital Gain Tax Worksheet is on page 38 of the 2008 Instructions for Form 1040. The 2008 Schedule D Tax Worksheet is on page D-10 

of the 2008 Instructions for Schedule D (Form 1040) (page 8 of the 2008 Instructions for Schedule D (Form 1041)). 

Form 8801 (2009) 
163

Form 8801 (2009) Page 4 

Part IV Tentative Refundable Credit 

50 Enter the amount from line 21 . . . . . . . . . . . . . . . . . . . . . . . 50 

51 Enter the total of lines 18 and 20 from your 2007 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 51 

52 Enter the total of lines 18 and 20 from your 2008 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 52 

53 Enter the total of lines 18 and 20 from your 2009 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 53 

54 Add lines 51 through 53 . . . . . . . . . . . . . . . . . . . . . . . . . 54 

55 Long-term unused minimum tax credit. Subtract line 54 from line 50 (If zero or less, enter -0-

here and on line 59 and go to line 60) . . . . . . . . . . . . . . . . . . . . . 55 

56 Multiply line 55 by 50% (.50) . . . . . . . . . . . . . . . . . . . . . . . 56

57 Enter the amount from your 2008 Form 8801, line 61. . . . . . . . . . . . . . . . 57 

58 Enter the larger of line 56 or line 57 . . . . . . . . . . . . . . . . . . . . . 58

59 Enter the smaller of line 55 or line 58 . . . . . . . . . . . . . . . . . . . . 59

60 Enter the amount from line 22 . . . . . . . . . . . . . . . . . . . . . . . 60 

61 Add lines 59 and 60. Enter the result here and on line 28 . . . . . . . . . . . . . . 61 

Form 8801 (2009) 

163,058

132,051

138,260

107,903

201,906

275,252
164

Form 8801 (2009) Page 4 

Part IV Tentative Refundable Credit 

50 Enter the amount from line 21 . . . . . . . . . . . . . . . . . . . . . . . 50 

51 Enter the total of lines 18 and 20 from your 2007 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 51 

52 Enter the total of lines 18 and 20 from your 2008 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 52 

53 Enter the total of lines 18 and 20 from your 2009 Form 8801. 

If zero or less, enter -0- . . . . . . . . . . . . . . . . 53 

54 Add lines 51 through 53 . . . . . . . . . . . . . . . . . . . . . . . . . 54 

55 Long-term unused minimum tax credit. Subtract line 54 from line 50 (If zero or less, enter -0-

here and on line 59 and go to line 60) . . . . . . . . . . . . . . . . . . . . . 55 

56 Multiply line 55 by 50% (.50) . . . . . . . . . . . . . . . . . . . . . . . 56

57 Enter the amount from your 2008 Form 8801, line 61. . . . . . . . . . . . . . . . 57 

58 Enter the larger of line 56 or line 57 . . . . . . . . . . . . . . . . . . . . . 58

59 Enter the smaller of line 55 or line 58 . . . . . . . . . . . . . . . . . . . . 59

60 Enter the amount from line 22 . . . . . . . . . . . . . . . . . . . . . . . 60 

61 Add lines 59 and 60. Enter the result here and on line 28 . . . . . . . . . . . . . . 61 

Form 8801 (2009) 

2,464,320

588,272

565,041

320,596

1,473,909

3,155,779
165

Form 8812 

Department of the Treasury 

Internal Revenue Service (99) 

Additional Child Tax Credit

Complete and attach to Form 1040, Form 1040A, or Form 1040NR. 

1040A 

. . . . . . . . . . 

1040 

8812

 . . . . . . . . . . 

1040NR 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 47

Name(s) shown on return Your social security number 

Part I All Filers 

1 1040 filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040, line 51).

1040A filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040A, line 33).

1040NR filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040NR, line 47).

If you used Pub. 972, enter the amount from line 8 of the worksheet on page 4 of the publication.  1

2 Enter the amount from Form 1040, line 51, Form 1040A, line 33, or Form 1040NR, line 47 . . . . . . 2

3 Subtract line 2 from line 1. If zero, stop; you cannot take this credit . . . . . . . . . . . . . 3

4a Earned income (see instructions on back) . . . . . . . . . . . . 4a

b Nontaxable combat pay (see instructions on 

back) . . . . . . . . . . . . . 4b

5 Is the amount on line 4a more than $3,000? 

No. Leave line 5 blank and enter -0- on line 6. 

Yes. Subtract $3,000 from the amount on line 4a. Enter the result . . . 5

6 Multiply the amount on line 5 by 15% (.15) and enter the result . . . . . . . . . . . . . . 6

Next. Do you have three or more qualifying children? 

No. If line 6 is zero, stop; you cannot take this credit. Otherwise, skip Part II and enter the smaller of

line 3 or line 6 on line 13. 

Yes. If line 6 is equal to or more than line 3, skip Part II and enter the amount from line 3 on line 13. 

Otherwise, go to line 7. 

Part II Certain Filers Who Have Three or More Qualifying Children 

7 Withheld social security and Medicare taxes from Form(s) W-2, boxes 4 and 6. 

If married filing jointly, include your spouse’s amounts with yours. If you 

worked for a railroad, see instructions on back . . . . . . . . . . 7

8 1040 filers: Enter the total of the amounts from Form 1040, lines 

27 and 57, plus any taxes that you identified using code 

“UT” and entered on the dotted line next to line 60. 

1040A filers: Enter -0-. 

1040NR filers: Enter the total of the amounts from Form 1040NR, line 

53, plus any taxes that you identified using code "UT" 

and entered on the dotted line next to line 57.  8

9 Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . 9

10 1040 filers: Enter the total of the amounts from Form 1040, lines 

64a and 69. 

1040A filers: Enter the total of the amount from Form 1040A, line 

41a, plus any excess social security and tier 1 RRTA 

taxes withheld that you entered to the left of line 44 

(see instructions on back). 

1040NR filers: Enter the amount from Form 1040NR, line 63.  10

11 Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 11

12 Enter the larger of line 6 or line 11 . . . . . . . . . . . . . . . . . . . . . . 12

Next, enter the smaller of line 3 or line 12 on line 13. 

Part III Additional Child Tax Credit 

13 This is your additional child tax credit . . . . . . . . . . . . . . . . . . . 13

. . . . . . . . . . 

1040A 

1040 

. . . . . . . . . . 

1040NR 

Enter this amount on 

Form 1040, line 65, 

Form 1040A, line 42, or 

Form 1040NR, line 61.

For Paperwork Reduction Act Notice, see back of form Cat. No. 10644E Form 8812 (2009)

21,290,682

21,407,667

8,314,147

21,350,045

21,315,624

21,242,750

21,242,750

1,870,395

439,287

2,123,911

1,251,509

922,113

2,167,032

185,371

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 21,408,646
166

Form 8812 

Department of the Treasury 

Internal Revenue Service (99) 

Additional Child Tax Credit

Complete and attach to Form 1040, Form 1040A, or Form 1040NR. 

1040A 

. . . . . . . . . . 

1040 

8812

 . . . . . . . . . . 

1040NR 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 47

Name(s) shown on return Your social security number 

Part I All Filers 

1 1040 filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040, line 51).

1040A filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040A, line 33).

1040NR filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040NR, line 47).

If you used Pub. 972, enter the amount from line 8 of the worksheet on page 4 of the publication.  1

2 Enter the amount from Form 1040, line 51, Form 1040A, line 33, or Form 1040NR, line 47 . . . . . . 2

3 Subtract line 2 from line 1. If zero, stop; you cannot take this credit . . . . . . . . . . . . . 3

4a Earned income (see instructions on back) . . . . . . . . . . . . 4a

b Nontaxable combat pay (see instructions on 

back) . . . . . . . . . . . . . 4b

5 Is the amount on line 4a more than $3,000? 

No. Leave line 5 blank and enter -0- on line 6. 

Yes. Subtract $3,000 from the amount on line 4a. Enter the result . . . 5

6 Multiply the amount on line 5 by 15% (.15) and enter the result . . . . . . . . . . . . . . 6

Next. Do you have three or more qualifying children? 

No. If line 6 is zero, stop; you cannot take this credit. Otherwise, skip Part II and enter the smaller of

line 3 or line 6 on line 13. 

Yes. If line 6 is equal to or more than line 3, skip Part II and enter the amount from line 3 on line 13. 

Otherwise, go to line 7. 

Part II Certain Filers Who Have Three or More Qualifying Children 

7 Withheld social security and Medicare taxes from Form(s) W-2, boxes 4 and 6. 

If married filing jointly, include your spouse’s amounts with yours. If you 

worked for a railroad, see instructions on back . . . . . . . . . . 7

8 1040 filers: Enter the total of the amounts from Form 1040, lines 

27 and 57, plus any taxes that you identified using code 

“UT” and entered on the dotted line next to line 60. 

1040A filers: Enter -0-. 

1040NR filers: Enter the total of the amounts from Form 1040NR, line 

53, plus any taxes that you identified using code "UT" 

and entered on the dotted line next to line 57.  8

9 Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . 9

10 1040 filers: Enter the total of the amounts from Form 1040, lines 

64a and 69. 

1040A filers: Enter the total of the amount from Form 1040A, line 

41a, plus any excess social security and tier 1 RRTA 

taxes withheld that you entered to the left of line 44 

(see instructions on back). 

1040NR filers: Enter the amount from Form 1040NR, line 63.  10

11 Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 11

12 Enter the larger of line 6 or line 11 . . . . . . . . . . . . . . . . . . . . . . 12

Next, enter the smaller of line 3 or line 12 on line 13. 

Part III Additional Child Tax Credit 

13 This is your additional child tax credit . . . . . . . . . . . . . . . . . . . 13

. . . . . . . . . . 

1040A 

1040 

. . . . . . . . . . 

1040NR 

Enter this amount on 

Form 1040, line 65, 

Form 1040A, line 42, or 

Form 1040NR, line 61.

For Paperwork Reduction Act Notice, see back of form Cat. No. 10644E Form 8812 (2009)

27,499,364

40,300,890

6,509,954

33,790,936

501,642,197

432,888,102

64,933,794

2,350,779

384,612

2,735,392

5,643,722

1,328,900

4,280,197

3,517,395

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 21,408,646
167

Form 8814 

Department of the Treasury 

Internal Revenue Service (99)

Parents' Election To Report

Child's Interest and Dividends

 See instructions.

 Attach to parents' Form 1040 or Form 1040NR.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 40

Name(s) shown on your return Your social security number

Caution. The federal income tax on your child’s income, including qualified dividends and capital gain distributions, may be less if you 

file a separate tax return for the child instead of making this election. This is because you cannot take certain tax benefits that your 

child could take on his or her own return. For details, see Tax benefits you cannot take on page 2. 

A Child's name (first, initial, and last) B Child’s social security number 

C If more than one Form 8814 is attached, check here . . . . . . . . . . . . . . . . . . . . . . 

Part I Child’s Interest and Dividends To Report on Your Return 

1 a Enter your child’s taxable interest. If this amount is different from the amounts shown on the 

child’s Forms 1099-INT and 1099-OID, see the instructions . . . . . . . . . . . . 1a 

b Enter your child’s tax-exempt interest. Do not include this amount 

on line 1a . . . . . . . . . . . . . . . . . . . 1b 

2 a Enter your child’s ordinary dividends, including any Alaska Permanent Fund dividends. If your 

child received any ordinary dividends as a nominee, see the instructions . . . . . . . . 2a 

b Enter your child’s qualified dividends included on line 2a. See the 

instructions . . . . . . . . . . . . . . . . . . 2b 

3 Enter your child’s capital gain distributions. If your child received any capital gain distributions 

as a nominee, see the instructions . . . . . . . . . . . . . . . . . . . . 3 

4 Add lines 1a, 2a, and 3. If the total is $1,900 or less, skip lines 5 through 12 and go to line 13. If

the total is $9,500 or more, do not file this form. Your child must file his or her own return to 

report the income . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Base amount . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1,900 00 

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . 6 

If both lines 2b and 3 are zero or blank, skip lines 7 through 10, enter -0- on line 11, and go 

to line 12. Otherwise, go to line 7. 

7 Divide line 2b by line 4. Enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . 7 .

8 Divide line 3 by line 4. Enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . 8 .

9 Multiply line 6 by line 7. Enter the result here. See the instructions 

for where to report this amount on your return . . . . . . . 9 

10 Multiply line 6 by line 8. Enter the result here. See the instructions 

for where to report this amount on your return . . . . . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 6. Include this amount in the total on Form 1040, line 21, or Form 

1040NR, line 21. In the space next to line 21, enter “Form 8814” and show the amount. If you 

checked the box on line C above, see the instructions. Go to line 13 below . . . . . . . 12 

Part II Tax on the First $1,900 of Child’s Interest and Dividends 

13 Amount not taxed . . . . . . . . . . . . . . . . . . . . . . . . . . 13 950 00 

14 Subtract line 13 from line 4. If the result is zero or less, enter -0- . . . . . . . . . . . 14 

15 Tax. Is the amount on line 14 less than $950? 

No. Enter $95 here and see the Note below. 

Yes. Multiply line 14 by 10% (.10). Enter the result here and see the Note below.  . . . 15 

Note. If you checked the box on line C above, see the instructions. Otherwise, include the amount from line 15 in the tax you enter 

on Form 1040, line 44, or Form 1040NR, line 41. Be sure to check box a on Form 1040, line 44, or Form 1040NR, line 41. 

For Paperwork Reduction Act Notice, see page 3. Cat. No. 10750J Form 8814 (2009) 

109,048

57,030

3,592

87,395

4,897

119,975

25,842

109,049

1st Child's SSN = 119,791

36,089

10,069

1,097

26,777

10,613

Total Forms Filed = 182,510

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
168

Form 8814 

Department of the Treasury 

Internal Revenue Service (99)

Parents' Election To Report

Child's Interest and Dividends

 See instructions.

 Attach to parents' Form 1040 or Form 1040NR.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 40

Name(s) shown on your return Your social security number

Caution. The federal income tax on your child’s income, including qualified dividends and capital gain distributions, may be less if you 

file a separate tax return for the child instead of making this election. This is because you cannot take certain tax benefits that your 

child could take on his or her own return. For details, see Tax benefits you cannot take on page 2. 

A Child's name (first, initial, and last) B Child’s social security number 

C If more than one Form 8814 is attached, check here . . . . . . . . . . . . . . . . . . . . . . 

Part I Child’s Interest and Dividends To Report on Your Return 

1 a Enter your child’s taxable interest. If this amount is different from the amounts shown on the 

child’s Forms 1099-INT and 1099-OID, see the instructions . . . . . . . . . . . . 1a 

b Enter your child’s tax-exempt interest. Do not include this amount 

on line 1a . . . . . . . . . . . . . . . . . . . 1b 

2 a Enter your child’s ordinary dividends, including any Alaska Permanent Fund dividends. If your 

child received any ordinary dividends as a nominee, see the instructions . . . . . . . . 2a 

b Enter your child’s qualified dividends included on line 2a. See the 

instructions . . . . . . . . . . . . . . . . . . 2b 

3 Enter your child’s capital gain distributions. If your child received any capital gain distributions 

as a nominee, see the instructions . . . . . . . . . . . . . . . . . . . . 3 

4 Add lines 1a, 2a, and 3. If the total is $1,900 or less, skip lines 5 through 12 and go to line 13. If

the total is $9,500 or more, do not file this form. Your child must file his or her own return to 

report the income . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Base amount . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1,900 00 

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . 6 

If both lines 2b and 3 are zero or blank, skip lines 7 through 10, enter -0- on line 11, and go 

to line 12. Otherwise, go to line 7. 

7 Divide line 2b by line 4. Enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . 7 .

8 Divide line 3 by line 4. Enter the result as a decimal (rounded to at 

least three places) . . . . . . . . . . . . . . . . 8 .

9 Multiply line 6 by line 7. Enter the result here. See the instructions 

for where to report this amount on your return . . . . . . . 9 

10 Multiply line 6 by line 8. Enter the result here. See the instructions 

for where to report this amount on your return . . . . . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 6. Include this amount in the total on Form 1040, line 21, or Form 

1040NR, line 21. In the space next to line 21, enter “Form 8814” and show the amount. If you 

checked the box on line C above, see the instructions. Go to line 13 below . . . . . . . 12 

Part II Tax on the First $1,900 of Child’s Interest and Dividends 

13 Amount not taxed . . . . . . . . . . . . . . . . . . . . . . . . . . 13 950 00 

14 Subtract line 13 from line 4. If the result is zero or less, enter -0- . . . . . . . . . . . 14 

15 Tax. Is the amount on line 14 less than $950? 

No. Enter $95 here and see the Note below. 

Yes. Multiply line 14 by 10% (.10). Enter the result here and see the Note below.  . . . 15 

Note. If you checked the box on line C above, see the instructions. Otherwise, include the amount from line 15 in the tax you enter 

on Form 1040, line 44, or Form 1040NR, line 41. Be sure to check box a on Form 1040, line 44, or Form 1040NR, line 41. 

For Paperwork Reduction Act Notice, see page 3. Cat. No. 10750J Form 8814 (2009) 

Total Forms Filed = 182,510

8,171

115,611

1,842

169,612

3,297

288,520

40,703

81,309

45,139

7,595

1,274

48,168

8,868

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
169

Form 8824

Department of the Treasury 

Internal Revenue Service

Like-Kind Exchanges 

(and section 1043 conflict-of-interest sales)

 Attach to your tax return.

OMB No. 1545-1190

Attachment 

Sequence No. 109

2009

Name(s) shown on tax return Identifying number

Part I Information on the Like-Kind Exchange

Note: If the property described on line 1 or line 2 is real or personal property located outside the United States, indicate the country.

1 Description of like-kind property given up:

2 Description of like-kind property received:

3 Date like-kind property given up was originally acquired (month, day, year) . . . . . . 3 MM/DD/YYYY

4 Date you actually transferred your property to other party (month, day, year) . . . . . 4 MM/DD/YYYY

5 Date like-kind property you received was identified by written notice to another party (month, 

day, year). See instructions for 45-day written identification requirement . . . . . . . 5 MM/DD/YYYY

6 Date you actually received the like-kind property from other party (month, day, year). See instructions 6 MM/DD/YYYY

7 Was the exchange of the property given up or received made with a related party, either directly or indirectly 

(such as through an intermediary)? See instructions. If “Yes,” complete Part II. If “No,” go to Part III . . . Yes No

Part II Related Party Exchange Information

8 Name of related party Relationship to you Related party’s identifying number

Address (no., street, and apt., room, or suite no., city or town, state, and ZIP code)

9 During this tax year (and before the date that is 2 years after the last transfer of property that was part of 

the exchange), did the related party sell or dispose of any part of the like-kind property received from you 

(or an intermediary) in the exchange or transfer property into the exchange, directly or indirectly (such as 

through an intermediary), that became your replacement property? . . . . . . . . . . . . . . Yes No

10 During this tax year (and before the date that is 2 years after the last transfer of property that was part of 

the exchange), did you sell or dispose of any part of the like-kind property you received? . . . . . . Yes No

If both lines 9 and 10 are “No” and this is the year of the exchange, go to Part III. If both lines 9 and 10 are “No” and this is not 

the year of the exchange, stop here. If either line 9 or line 10 is “Yes,” complete Part III and report on this year’s tax return the 

deferred gain or (loss) from line 24 unless one of the exceptions on line 11 applies.

11 If one of the exceptions below applies to the disposition, check the applicable box:

a The disposition was after the death of either of the related parties.

b The disposition was an involuntary conversion, and the threat of conversion occurred after the exchange.

c You can establish to the satisfaction of the IRS that neither the exchange nor the disposition had tax avoidance as one of 

its principal purposes. If this box is checked, attach an explanation (see instructions).

For Paperwork Reduction Act Notice, see page 4 of the instructions. Cat. No. 12311A Form 8824 (2009)

Total Forms Filed = 137,547

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
170

Form 8824

Department of the Treasury 

Internal Revenue Service

Like-Kind Exchanges 

(and section 1043 conflict-of-interest sales)

 Attach to your tax return.

OMB No. 1545-1190

Attachment 

Sequence No. 109

2009

Name(s) shown on tax return Identifying number

Part I Information on the Like-Kind Exchange

Note: If the property described on line 1 or line 2 is real or personal property located outside the United States, indicate the country.

1 Description of like-kind property given up:

2 Description of like-kind property received:

3 Date like-kind property given up was originally acquired (month, day, year) . . . . . . 3 MM/DD/YYYY

4 Date you actually transferred your property to other party (month, day, year) . . . . . 4 MM/DD/YYYY

5 Date like-kind property you received was identified by written notice to another party (month, 

day, year). See instructions for 45-day written identification requirement . . . . . . . 5 MM/DD/YYYY

6 Date you actually received the like-kind property from other party (month, day, year). See instructions 6 MM/DD/YYYY

7 Was the exchange of the property given up or received made with a related party, either directly or indirectly 

(such as through an intermediary)? See instructions. If “Yes,” complete Part II. If “No,” go to Part III . . . Yes No

Part II Related Party Exchange Information

8 Name of related party Relationship to you Related party’s identifying number

Address (no., street, and apt., room, or suite no., city or town, state, and ZIP code)

9 During this tax year (and before the date that is 2 years after the last transfer of property that was part of 

the exchange), did the related party sell or dispose of any part of the like-kind property received from you 

(or an intermediary) in the exchange or transfer property into the exchange, directly or indirectly (such as 

through an intermediary), that became your replacement property? . . . . . . . . . . . . . . Yes No

10 During this tax year (and before the date that is 2 years after the last transfer of property that was part of 

the exchange), did you sell or dispose of any part of the like-kind property you received? . . . . . . Yes No

If both lines 9 and 10 are “No” and this is the year of the exchange, go to Part III. If both lines 9 and 10 are “No” and this is not 

the year of the exchange, stop here. If either line 9 or line 10 is “Yes,” complete Part III and report on this year’s tax return the 

deferred gain or (loss) from line 24 unless one of the exceptions on line 11 applies.

11 If one of the exceptions below applies to the disposition, check the applicable box:

a The disposition was after the death of either of the related parties.

b The disposition was an involuntary conversion, and the threat of conversion occurred after the exchange.

c You can establish to the satisfaction of the IRS that neither the exchange nor the disposition had tax avoidance as one of 

its principal purposes. If this box is checked, attach an explanation (see instructions).

For Paperwork Reduction Act Notice, see page 4 of the instructions. Cat. No. 12311A Form 8824 (2009)

Total Forms Filed = 137,547

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
171

Form 8824 (2009) Page 2

Name(s) shown on tax return. Do not enter name and social security number if shown on other side. Your social security number

Part III Realized Gain or (Loss), Recognized Gain, and Basis of Like-Kind Property Received

Caution: If you transferred and received (a) more than one group of like-kind properties or (b) cash or other (not like-kind) property, 

see Reporting of multi-asset exchanges in the instructions.

Note: Complete lines 12 through 14 only if you gave up property that was not like-kind. Otherwise, go to line 15.

12 Fair market value (FMV) of other property given up . . . . . 12 

13 Adjusted basis of other property given up . . . . . . . . 13 

14 Gain or (loss) recognized on other property given up. Subtract line 13 from line 12. Report the

gain or (loss) in the same manner as if the exchange had been a sale . . . . . . . . . 14 

Caution: If the property given up was used previously or partly as a home, see Property used as 

home in the instructions.

15 Cash received, FMV of other property received, plus net liabilities assumed by other party, 

reduced (but not below zero) by any exchange expenses you incurred (see instructions) . . 15 

16 FMV of like-kind property you received . . . . . . . . . . . . . . . . . . . 16 

17 Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Adjusted basis of like-kind property you gave up, net amounts paid to other party, plus any

exchange expenses not used on line 15 (see instructions) . . . . . . . . . . . . . 18 

19 Realized gain or (loss). Subtract line 18 from line 17 . . . . . . . . . . . . . . 19 

20 Enter the smaller of line 15 or line 19, but not less than zero . . . . . . . . . . . . 20 

21 Ordinary income under recapture rules. Enter here and on Form 4797, line 16 (see instructions) 21 

22 Subtract line 21 from line 20. If zero or less, enter -0-. If more than zero, enter here and on

Schedule D or Form 4797, unless the installment method applies (see instructions) . . . . 22 

23 Recognized gain. Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . 23 

24 Deferred gain or (loss). Subtract line 23 from line 19. If a related party exchange, see instructions . 24 

25 Basis of like-kind property received. Subtract line 15 from the sum of lines 18 and 23 . . 25 

Part IV Deferral of Gain From Section 1043 Conflict-of-Interest Sales

Note: This part is to be used only by officers or employees of the executive branch of the Federal Government or judicial

officers of the Federal Government (including certain spouses, minor or dependent children, and trustees as described in 

section 1043) for reporting nonrecognition of gain under section 1043 on the sale of property to comply with the conflict-ofinterest requirements. This part can be used only if the cost of the replacement property is more than the basis of the divested 

property.

26 Enter the number from the upper right corner of your certificate of divestiture. (Do not attach a 

copy of your certificate. Keep the certificate with your records.) . . . . . . . . . .  –

27 Description of divested property 

28 Description of replacement property 

29 Date divested property was sold (month, day, year) . . . . . . . . . . . . . . . 29 MM/DD/YYYY

30 Sales price of divested property (see instructions) . . . . . . 30 

31 Basis of divested property . . . . . . . . . . . . . 31 

32 Realized gain. Subtract line 31 from line 30 . . . . . . . . . . . . . . . . . 32 

33 Cost of replacement property purchased within 60 days after date 

of sale . . . . . . . . . . . . . . . . . . . . 33 

34 Subtract line 33 from line 30. If zero or less, enter -0- . . . . . . . . . . . . . . 34 

35 Ordinary income under recapture rules. Enter here and on Form 4797, line 10 (see instructions) 35 

36 Subtract line 35 from line 34. If zero or less, enter -0-. If more than zero, enter here and on

Schedule D or Form 4797 (see instructions) . . . . . . . . . . . . . . . . . 36 

37 Deferred gain. Subtract the sum of lines 35 and 36 from line 32 . . . . . . . . . . 37 

38 Basis of replacement property. Subtract line 37 from line 33 . . . . . . . . . . . 38 

Form 8824 (2009)

135,036

2,430

1,307

2,282

10,918

119,063

122,518

135,194

131,048

5,256

1,551

4,096

5,263

129,907
172

Form 8824 (2009) Page 2

Name(s) shown on tax return. Do not enter name and social security number if shown on other side. Your social security number

Part III Realized Gain or (Loss), Recognized Gain, and Basis of Like-Kind Property Received

Caution: If you transferred and received (a) more than one group of like-kind properties or (b) cash or other (not like-kind) property, 

see Reporting of multi-asset exchanges in the instructions.

Note: Complete lines 12 through 14 only if you gave up property that was not like-kind. Otherwise, go to line 15.

12 Fair market value (FMV) of other property given up . . . . . 12 

13 Adjusted basis of other property given up . . . . . . . . 13 

14 Gain or (loss) recognized on other property given up. Subtract line 13 from line 12. Report the

gain or (loss) in the same manner as if the exchange had been a sale . . . . . . . . . 14 

Caution: If the property given up was used previously or partly as a home, see Property used as 

home in the instructions.

15 Cash received, FMV of other property received, plus net liabilities assumed by other party, 

reduced (but not below zero) by any exchange expenses you incurred (see instructions) . . 15 

16 FMV of like-kind property you received . . . . . . . . . . . . . . . . . . . 16 

17 Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . 17 

18 Adjusted basis of like-kind property you gave up, net amounts paid to other party, plus any

exchange expenses not used on line 15 (see instructions) . . . . . . . . . . . . . 18 

19 Realized gain or (loss). Subtract line 18 from line 17 . . . . . . . . . . . . . . 19 

20 Enter the smaller of line 15 or line 19, but not less than zero . . . . . . . . . . . . 20 

21 Ordinary income under recapture rules. Enter here and on Form 4797, line 16 (see instructions) 21 

22 Subtract line 21 from line 20. If zero or less, enter -0-. If more than zero, enter here and on

Schedule D or Form 4797, unless the installment method applies (see instructions) . . . . 22 

23 Recognized gain. Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . 23 

24 Deferred gain or (loss). Subtract line 23 from line 19. If a related party exchange, see instructions . 24 

25 Basis of like-kind property received. Subtract line 15 from the sum of lines 18 and 23 . . 25 

Part IV Deferral of Gain From Section 1043 Conflict-of-Interest Sales

Note: This part is to be used only by officers or employees of the executive branch of the Federal Government or judicial

officers of the Federal Government (including certain spouses, minor or dependent children, and trustees as described in 

section 1043) for reporting nonrecognition of gain under section 1043 on the sale of property to comply with the conflict-ofinterest requirements. This part can be used only if the cost of the replacement property is more than the basis of the divested 

property.

26 Enter the number from the upper right corner of your certificate of divestiture. (Do not attach a 

copy of your certificate. Keep the certificate with your records.) . . . . . . . . . .  –

27 Description of divested property 

28 Description of replacement property 

29 Date divested property was sold (month, day, year) . . . . . . . . . . . . . . . 29 MM/DD/YYYY

30 Sales price of divested property (see instructions) . . . . . . 30 

31 Basis of divested property . . . . . . . . . . . . . 31 

32 Realized gain. Subtract line 31 from line 30 . . . . . . . . . . . . . . . . . 32 

33 Cost of replacement property purchased within 60 days after date 

of sale . . . . . . . . . . . . . . . . . . . . 33 

34 Subtract line 33 from line 30. If zero or less, enter -0- . . . . . . . . . . . . . . 34 

35 Ordinary income under recapture rules. Enter here and on Form 4797, line 10 (see instructions) 35 

36 Subtract line 35 from line 34. If zero or less, enter -0-. If more than zero, enter here and on

Schedule D or Form 4797 (see instructions) . . . . . . . . . . . . . . . . . 36 

37 Deferred gain. Subtract the sum of lines 35 and 36 from line 32 . . . . . . . . . . 37 

38 Basis of replacement property. Subtract line 37 from line 33 . . . . . . . . . . . 38 

Form 8824 (2009)

10,105,481

134,195

74,804

59,391

1,091,621

14,667,690

15,759,311

10,525,729

5,233,582

671,277

36,433

634,940

671,373

4,562,209
173

Form 8829

Department of the Treasury 

Internal Revenue Service (99) 

Expenses for Business Use of Your Home

 File only with Schedule C (Form 1040). Use a separate Form 8829 for each

home you used for business during the year.

 See separate instructions. 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 66

Name(s) of proprietor(s) Your social security number 

Part I Part of Your Home Used for Business 

1 Area used regularly and exclusively for business, regularly for daycare, or for storage of

inventory or product samples (see instructions) . . . . . . . . . . . . . . . . 1 

2 Total area of home . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Divide line 1 by line 2. Enter the result as a percentage. . . . . . . . . . . . . . 3 

For daycare facilities not used exclusively for business, go to line 4. All others go to line 7. 

% 

4 Multiply days used for daycare during year by hours used per day 4 hr.

5 Total hours available for use during the year (365 days x 24 hours) (see instructions) 5 8,760 hr. 

6 Divide line 4 by line 5. Enter the result as a decimal amount . . . 6 . 

7 Business percentage. For daycare facilities not used exclusively for business, multiply line 6 by 

line 3 (enter the result as a percentage). All others, enter the amount from line 3 . . . . .  7 % 

Part II Figure Your Allowable Deduction 

8 Enter the amount from Schedule C, line 29, plus any net gain or (loss) derived from the business use of your home 

and shown on Schedule D or Form 4797. If more than one place of business, see instructions . . . . . . . 8 

See instructions for columns (a) and (b) before 

completing lines 9–21. (a) Direct expenses (b) Indirect expenses

9 Casualty losses (see instructions). . . . . 9 

10 Deductible mortgage interest (see instructions) 10 

11 Real estate taxes (see instructions) . . . . 11 

12 Add lines 9, 10, and 11 . . . . . . . . 12 

13 Multiply line 12, column (b) by line 7 . . . . 13 

14 Add line 12, column (a) and line 13 . . . . 14 

15 Subtract line 14 from line 8. If zero or less, enter -0- 15 

16 Excess mortgage interest (see instructions) . 16 

17 Insurance . . . . . . . . . . . . 17 

18 Rent . . . . . . . . . . . . . . 18 

19 Repairs and maintenance . . . . . . . 19 

20 Utilities . . . . . . . . . . . . . 20 

21 Other expenses (see instructions). . . . . 21 

22 Add lines 16 through 21 . . . . . . . . 22 

23 Multiply line 22, column (b) by line 7 . . . . . . . . . . . 23 

24 Carryover of operating expenses from 2008 Form 8829, line 42 . . 24 

25 Add line 22 column (a), line 23, and line 24. . . . . . . . . . . . . . . . . . 25 

26 Allowable operating expenses. Enter the smaller of line 15 or line 25 . . . . . . . . . 26 

27 Limit on excess casualty losses and depreciation. Subtract line 26 from line 15 . . . . . 27 

28 Excess casualty losses (see instructions) . . . . . . . . . 28 

29 Depreciation of your home from line 41 below . . . . . . . 29 

30 Carryover of excess casualty losses and depreciation from 2008 Form 8829, line 43 30 

31 Add lines 28 through 30 . . . . . . . . . . . . . . . . . . . . . . . . 31 

32 Allowable excess casualty losses and depreciation. Enter the smaller of line 27 or line 31 . . 32 

33 Add lines 14, 26, and 32. . . . . . . . . . . . . . . . . . . . . . . . 33 

34 Casualty loss portion, if any, from lines 14 and 32. Carry amount to Form 4684 (see instructions) 34 

35 Allowable expenses for business use of your home. Subtract line 34 from line 33. Enter here 

and on Schedule C, line 30. If your home was used for more than one business, see instructions  35 

Part III Depreciation of Your Home 

36 Enter the smaller of your home’s adjusted basis or its fair market value (see instructions) . . 36 

37 Value of land included on line 36 . . . . . . . . . . . . . . . . . . . . . 37 

38 Basis of building. Subtract line 37 from line 36 . . . . . . . . . . . . . . . . 38 

39 Business basis of building. Multiply line 38 by line 7. . . . . . . . . . . . . . . 39 

40 Depreciation percentage (see instructions). . . . . . . . . . . . . . . . . . 40 % 

41 Depreciation allowable (see instructions). Multiply line 39 by line 40. Enter here and on line 29 above 41 

Part IV Carryover of Unallowed Expenses to 2010

42 Operating expenses. Subtract line 26 from line 25. If less than zero, enter -0- . . . . . . 42 

43 Excess casualty losses and depreciation. Subtract line 32 from line 31. If less than zero, enter -0- 43 

For Paperwork Reduction Act Notice, see page 4 of separate instructions. Cat. No. 13232M Form 8829 (2009) 

13,775

3,759,885

3,764,360

3,825,071

21,439

103,132 2,318,204

92,811 2,548,344

139,305 2,710,483

2,704,258

*

2,770,288

99,355

2,603,831

25,149

2,489,582

75,175 591,279

237,617 1,275,949

248,844 3,081,217

178,687 906,846

511,582 3,296,493

3,285,270

860,747

3,618,713

2,438,634

8,920

1,824,234

470,527

1,863,872

1,150,521

3,408,797

33,317

1,804,577

1,109,713

3,403,789

1,797,263

1,789,149

1,824,234

1,422,556

790,156

2,397,817

Total Forms Filed = 4,028,660

*Entry for this line is greater than zero, but too small to report

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
174

Form 8829

Department of the Treasury 

Internal Revenue Service (99) 

Expenses for Business Use of Your Home

 File only with Schedule C (Form 1040). Use a separate Form 8829 for each

home you used for business during the year.

 See separate instructions. 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 66

Name(s) of proprietor(s) Your social security number 

Part I Part of Your Home Used for Business 

1 Area used regularly and exclusively for business, regularly for daycare, or for storage of

inventory or product samples (see instructions) . . . . . . . . . . . . . . . . 1 

2 Total area of home . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Divide line 1 by line 2. Enter the result as a percentage. . . . . . . . . . . . . . 3 

For daycare facilities not used exclusively for business, go to line 4. All others go to line 7. 

% 

4 Multiply days used for daycare during year by hours used per day 4 hr.

5 Total hours available for use during the year (365 days x 24 hours) (see instructions) 5 8,760 hr. 

6 Divide line 4 by line 5. Enter the result as a decimal amount . . . 6 . 

7 Business percentage. For daycare facilities not used exclusively for business, multiply line 6 by 

line 3 (enter the result as a percentage). All others, enter the amount from line 3 . . . . .  7 % 

Part II Figure Your Allowable Deduction 

8 Enter the amount from Schedule C, line 29, plus any net gain or (loss) derived from the business use of your home 

and shown on Schedule D or Form 4797. If more than one place of business, see instructions . . . . . . . 8 

See instructions for columns (a) and (b) before 

completing lines 9–21. (a) Direct expenses (b) Indirect expenses

9 Casualty losses (see instructions). . . . . 9 

10 Deductible mortgage interest (see instructions) 10 

11 Real estate taxes (see instructions) . . . . 11 

12 Add lines 9, 10, and 11 . . . . . . . . 12 

13 Multiply line 12, column (b) by line 7 . . . . 13 

14 Add line 12, column (a) and line 13 . . . . 14 

15 Subtract line 14 from line 8. If zero or less, enter -0- 15 

16 Excess mortgage interest (see instructions) . 16 

17 Insurance . . . . . . . . . . . . 17 

18 Rent . . . . . . . . . . . . . . 18 

19 Repairs and maintenance . . . . . . . 19 

20 Utilities . . . . . . . . . . . . . 20 

21 Other expenses (see instructions). . . . . 21 

22 Add lines 16 through 21 . . . . . . . . 22 

23 Multiply line 22, column (b) by line 7 . . . . . . . . . . . 23 

24 Carryover of operating expenses from 2008 Form 8829, line 42 . . 24 

25 Add line 22 column (a), line 23, and line 24. . . . . . . . . . . . . . . . . . 25 

26 Allowable operating expenses. Enter the smaller of line 15 or line 25 . . . . . . . . . 26 

27 Limit on excess casualty losses and depreciation. Subtract line 26 from line 15 . . . . . 27 

28 Excess casualty losses (see instructions) . . . . . . . . . 28 

29 Depreciation of your home from line 41 below . . . . . . . 29 

30 Carryover of excess casualty losses and depreciation from 2008 Form 8829, line 43 30 

31 Add lines 28 through 30 . . . . . . . . . . . . . . . . . . . . . . . . 31 

32 Allowable excess casualty losses and depreciation. Enter the smaller of line 27 or line 31 . . 32 

33 Add lines 14, 26, and 32. . . . . . . . . . . . . . . . . . . . . . . . 33 

34 Casualty loss portion, if any, from lines 14 and 32. Carry amount to Form 4684 (see instructions) 34 

35 Allowable expenses for business use of your home. Subtract line 34 from line 33. Enter here 

and on Schedule C, line 30. If your home was used for more than one business, see instructions  35 

Part III Depreciation of Your Home 

36 Enter the smaller of your home’s adjusted basis or its fair market value (see instructions) . . 36 

37 Value of land included on line 36 . . . . . . . . . . . . . . . . . . . . . 37 

38 Basis of building. Subtract line 37 from line 36 . . . . . . . . . . . . . . . . 38 

39 Business basis of building. Multiply line 38 by line 7. . . . . . . . . . . . . . . 39 

40 Depreciation percentage (see instructions). . . . . . . . . . . . . . . . . . 40 % 

41 Depreciation allowable (see instructions). Multiply line 39 by line 40. Enter here and on line 29 above 41 

Part IV Carryover of Unallowed Expenses to 2010

42 Operating expenses. Subtract line 26 from line 25. If less than zero, enter -0- . . . . . . 42 

43 Excess casualty losses and depreciation. Subtract line 32 from line 31. If less than zero, enter -0- 43 

For Paperwork Reduction Act Notice, see page 4 of separate instructions. Cat. No. 13232M Form 8829 (2009) 

293,357

1,387,135

8,030,590

63,595,032

86,049

441,990 25,818,075

121,098 9,170,743

856,445 35,074,867

5,156,431

6,012,876

51,605

69,688,735

142,193

2,715,452

348,632 6,703,295

201,212 3,712,538

341,355 10,751,492

156,080 1,612,718

1,115,507 25,637,688

4,588,059

2,700,955

8,404,521

4,052,162

25,349

1,370,885

1,120,902

2,517,136

922,188

10,987,226

308,900

433,702,403

77,778,041

10,678,327

355,924,362

49,753,376

1,370,885

4,352,358

1,594,948

65,636,572

*

*Entry for this line is greater than zero, but too small to report

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 4,028,660
175

Form 8834 Qualified Plug-in Electric and Electric Vehicle Credit

OMB No. 1545-1374

Attachment

Sequence No. 111  Attach to your tax return.

Name(s) shown on return Identifying number

For Paperwork Reduction Act Notice, see instructions. Cat. No. 14953G Form 8834 (2009)

Department of the Treasury

Internal Revenue Service

Part I

Section A—Vehicle Information

Enter date vehicle was placed in service (MM/DD/YYYY)

Cost of the vehicle

Multiply line 3 by line 4

Add columns (a) through (c) on line 10

Qualified plug-in electric vehicle credit from partnerships and S corporations

2

3

5

2

3

5

(a)

Vehicle 1

(b)

Vehicle 2

(c)

Vehicle 3

11 11

1 Year, make, and model of vehicle 1

Business/investment use part of credit. Add lines 11 and 12. Partnerships and S corporations,

report this amount on Schedule K; all others, report this amount on Form 3800, line 1z

12 12

Use a separate column for each vehicle. If you need more columns, use

additional Forms 8834 and include the totals on lines 11 and 18.

/ / / / / /

4 Business/investment use percentage (see instructions) 4 % % %

Section B—Credit for Business/Investment Use Part of Vehicle

13

13

Qualified Plug-in Electric Vehicle Credit (For vehicles acquired and placed in service after February 17, 2009)

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or

S corporation, skip Section B and go to Section C. All others, go to Section B.

Section 179 expense deduction (see instructions)

Subtract line 6 from line 5

Multiply line 7 by 10% (.10)

Maximum credit per vehicle

Enter the smaller of line 8 or line 9

6

7

8

10

9 2,500 00 2,500 00 2,500 00

6

7

8

9

10

09

Section C—Credit for Personal Use Part of Vehicle

If you skipped Section B, enter the amount from line 3. If

you completed Section B, subtract line 5 from line 3

14

Personal use part of credit. Enter the smaller of line 18 or line 21. Report the total of this amount

and the amount (if any) from line 29 on Form 1040, line 53 (or Form 1040NR, line 49) and check box 

c on that line. If line 21 is smaller than line 18, see instructions

22

22

19

18 Add columns (a) through (c) on line 17 18

Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 19

14

20 Enter the total (if any) of your credits from Form 1040, lines 47 through 50; Form 5695, line 11; and 

Schedule R, line 24; or Form 1040NR, lines 44 through 46; and Form 5695, line 11 20

21 Subtract line 20 from line 19. If zero or less, stop. You cannot claim the personal use part of the

credit 21

(a)

Vehicle 1

(b)

Vehicle 2

(c)

Vehicle 3

15 Multiply line 14 by 10% (.10) 15

Maximum credit per vehicle. If you skipped Section B, enter 

$2,500. If you completed Section B, subtract line 10 from

line 9

16

16

17 Enter the smaller of line 15 or line 16 17

47

115

3,248

1,713

3,372

3,230

68

Total Forms Filed = 3,399

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
176

Form 8834 Qualified Plug-in Electric and Electric Vehicle Credit

OMB No. 1545-1374

Attachment

Sequence No. 111  Attach to your tax return.

Name(s) shown on return Identifying number

For Paperwork Reduction Act Notice, see instructions. Cat. No. 14953G Form 8834 (2009)

Department of the Treasury

Internal Revenue Service

Part I

Section A—Vehicle Information

Enter date vehicle was placed in service (MM/DD/YYYY)

Cost of the vehicle

Multiply line 3 by line 4

Add columns (a) through (c) on line 10

Qualified plug-in electric vehicle credit from partnerships and S corporations

2

3

5

2

3

5

(a)

Vehicle 1

(b)

Vehicle 2

(c)

Vehicle 3

11 11

1 Year, make, and model of vehicle 1

Business/investment use part of credit. Add lines 11 and 12. Partnerships and S corporations,

report this amount on Schedule K; all others, report this amount on Form 3800, line 1z

12 12

Use a separate column for each vehicle. If you need more columns, use

additional Forms 8834 and include the totals on lines 11 and 18.

/ / / / / /

4 Business/investment use percentage (see instructions) 4 % % %

Section B—Credit for Business/Investment Use Part of Vehicle

13

13

Qualified Plug-in Electric Vehicle Credit (For vehicles acquired and placed in service after February 17, 2009)

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or

S corporation, skip Section B and go to Section C. All others, go to Section B.

Section 179 expense deduction (see instructions)

Subtract line 6 from line 5

Multiply line 7 by 10% (.10)

Maximum credit per vehicle

Enter the smaller of line 8 or line 9

6

7

8

10

9 2,500 00 2,500 00 2,500 00

6

7

8

9

10

09

Section C—Credit for Personal Use Part of Vehicle

If you skipped Section B, enter the amount from line 3. If

you completed Section B, subtract line 5 from line 3

14

Personal use part of credit. Enter the smaller of line 18 or line 21. Report the total of this amount

and the amount (if any) from line 29 on Form 1040, line 53 (or Form 1040NR, line 49) and check box 

c on that line. If line 21 is smaller than line 18, see instructions

22

22

19

18 Add columns (a) through (c) on line 17 18

Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 19

14

20 Enter the total (if any) of your credits from Form 1040, lines 47 through 50; Form 5695, line 11; and 

Schedule R, line 24; or Form 1040NR, lines 44 through 46; and Form 5695, line 11 20

21 Subtract line 20 from line 19. If zero or less, stop. You cannot claim the personal use part of the

credit 21

(a)

Vehicle 1

(b)

Vehicle 2

(c)

Vehicle 3

15 Multiply line 14 by 10% (.10) 15

Maximum credit per vehicle. If you skipped Section B, enter 

$2,500. If you completed Section B, subtract line 10 from

line 9

16

16

17 Enter the smaller of line 15 or line 16 17

92

364

2,520

4,344

313,446

2,490

272

Total Forms Filed = 3,399

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
177

Form 8834 (2009) Page 2

Part II

Qualified electric vehicle passive activity credits allowed for 2009 (see instructions)

Regular tax before credits:

Credits that reduce regular tax before the qualified electric vehicle credit:

Foreign tax credit

Net regular tax. Subtract line 25d from line 24. If zero or less, stop here; do not file this form

unless you are claiming the qualified plug-in electric vehicle credit in Part I 

Tentative minimum tax:

Subtract line 27 from line 26. If zero or less, stop here; do not file this form unless you are

claiming the qualified plug-in electric vehicle credit in Part I 

Qualified electric vehicle credit. Enter the smaller of line 23 or line 28. Report the total of this 

amount and the amount (if any) from line 22 on Form 1040, line 53; Form 1040NR, line 49; Form 

1120, Schedule J, line 5b; Form 1041, Schedule G, line 2b; or the appropriate line of your return. 

If line 28 is smaller than line 23, see instructions 

23

24

a

b

25

26

27

28

23

24

25a

25b

26

27

28

29

29

Caution. This part only applies to qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or Form 8810).

d Add lines 25a through 25c 25d

c American Samoa economic development credit (Form 5735) 25c

Qualified Electric Vehicle Credit

Credits from Form 1040, lines 48 through 52 (or Form 1040NR, lines

45 through 48); Form 8859, line 11; line 22 of this form; Form 8910,

line 21; Form 8936, line 14; and Schedule R, line 24

● Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 41.

● Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the

applicable line of your return

● Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G,

lines 1a and 1b, or the amount from the applicable line of your return

● Individuals. Enter the amount from Form 6251, line 34.

● Corporations. Enter the amount from Form 4626, line 12.

● Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.





General Instructions

Section references are to the Internal Revenue Code unless

otherwise noted.

Purpose of Form

Use Form 8834 to claim the qualified plug-in electric vehicle

credit and any qualified electric vehicle passive activity

credits from prior years (allowed on Form 8582-CR, Passive

Activity Credit Limitations (for individuals, trusts, and estates),

or Form 8810, Corporate Passive Activity Loss and Credit

Limitations (for corporations), for the current tax year).

What’s New

The American Recovery and Reinvestment Tax Act of 2009

added the qualified plug-in electric vehicle credit for qualified

plug-in electric vehicles acquired (as defined on page 3) after

February 17, 2009, and before January 1, 2012.

Taxpayers that are not partnerships or S corporations, and

whose only source of this credit is from those pass-through

entities, are not required to complete or file this form. Instead,

they can report this credit directly on line 1z of Form 3800.

Qualified Plug-in Electric Vehicle Credit

Qualified Plug-in Electric Vehicle

This is a vehicle made by a manufacturer that is propelled to

a significant extent by an electric motor that draws electricity

from a battery that can be recharged from an external source

of electricity and has a capacity of not less than:

● 2.5 kilowatt hours if the vehicle has 2 or 3 wheels, or

● 4 kilowatt hours if the vehicle has 4 wheels.

The qualified plug-in electric vehicle credit attributable to

depreciable property (vehicles used for business or

investment purposes) is treated as a general business credit.

Any credit not attributable to depreciable property is treated

as a personal credit allowed against both the regular tax and

the alternative minimum tax.

The vehicle must also be either:

● A low speed vehicle, or

● A vehicle with 2 or 3 wheels that, according to the

manufacturer, has a loaded weight (GVWR) of less than

14,000 pounds.

A low speed vehicle is a vehicle that:

● Has 4 wheels,

● Can attain a speed of more than 20 but not more than 25

miles per hour after 1 mile on a paved level surface, and

● According to the manufacturer, has a loaded weight

(GVWR) of less than 3,000 pounds.

Certification and other requirements. Generally, you can

rely on the manufacturer’s (or, in the case of a foreign

manufacturer, its domestic distributor’s) certification that a

specific make, model, and model year vehicle qualifies for

the credit.

*

3,252

0

3,311

2,341

819

2,331

*Entry for this line is greater than zero, but too small to report

*
178

Form 8834 (2009) Page 2

Part II

Qualified electric vehicle passive activity credits allowed for 2009 (see instructions)

Regular tax before credits:

Credits that reduce regular tax before the qualified electric vehicle credit:

Foreign tax credit

Net regular tax. Subtract line 25d from line 24. If zero or less, stop here; do not file this form

unless you are claiming the qualified plug-in electric vehicle credit in Part I 

Tentative minimum tax:

Subtract line 27 from line 26. If zero or less, stop here; do not file this form unless you are

claiming the qualified plug-in electric vehicle credit in Part I 

Qualified electric vehicle credit. Enter the smaller of line 23 or line 28. Report the total of this 

amount and the amount (if any) from line 22 on Form 1040, line 53; Form 1040NR, line 49; Form 

1120, Schedule J, line 5b; Form 1041, Schedule G, line 2b; or the appropriate line of your return. 

If line 28 is smaller than line 23, see instructions 

23

24

a

b

25

26

27

28

23

24

25a

25b

26

27

28

29

29

Caution. This part only applies to qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or Form 8810).

d Add lines 25a through 25c 25d

c American Samoa economic development credit (Form 5735) 25c

Qualified Electric Vehicle Credit

Credits from Form 1040, lines 48 through 52 (or Form 1040NR, lines

45 through 48); Form 8859, line 11; line 22 of this form; Form 8910,

line 21; Form 8936, line 14; and Schedule R, line 24

● Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 41.

● Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the

applicable line of your return

● Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G,

lines 1a and 1b, or the amount from the applicable line of your return

● Individuals. Enter the amount from Form 6251, line 34.

● Corporations. Enter the amount from Form 4626, line 12.

● Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.





General Instructions

Section references are to the Internal Revenue Code unless

otherwise noted.

Purpose of Form

Use Form 8834 to claim the qualified plug-in electric vehicle

credit and any qualified electric vehicle passive activity

credits from prior years (allowed on Form 8582-CR, Passive

Activity Credit Limitations (for individuals, trusts, and estates),

or Form 8810, Corporate Passive Activity Loss and Credit

Limitations (for corporations), for the current tax year).

What’s New

The American Recovery and Reinvestment Tax Act of 2009

added the qualified plug-in electric vehicle credit for qualified

plug-in electric vehicles acquired (as defined on page 3) after

February 17, 2009, and before January 1, 2012.

Taxpayers that are not partnerships or S corporations, and

whose only source of this credit is from those pass-through

entities, are not required to complete or file this form. Instead,

they can report this credit directly on line 1z of Form 3800.

Qualified Plug-in Electric Vehicle Credit

Qualified Plug-in Electric Vehicle

This is a vehicle made by a manufacturer that is propelled to

a significant extent by an electric motor that draws electricity

from a battery that can be recharged from an external source

of electricity and has a capacity of not less than:

● 2.5 kilowatt hours if the vehicle has 2 or 3 wheels, or

● 4 kilowatt hours if the vehicle has 4 wheels.

The qualified plug-in electric vehicle credit attributable to

depreciable property (vehicles used for business or

investment purposes) is treated as a general business credit.

Any credit not attributable to depreciable property is treated

as a personal credit allowed against both the regular tax and

the alternative minimum tax.

The vehicle must also be either:

● A low speed vehicle, or

● A vehicle with 2 or 3 wheels that, according to the

manufacturer, has a loaded weight (GVWR) of less than

14,000 pounds.

A low speed vehicle is a vehicle that:

● Has 4 wheels,

● Can attain a speed of more than 20 but not more than 25

miles per hour after 1 mile on a paved level surface, and

● According to the manufacturer, has a loaded weight

(GVWR) of less than 3,000 pounds.

Certification and other requirements. Generally, you can

rely on the manufacturer’s (or, in the case of a foreign

manufacturer, its domestic distributor’s) certification that a

specific make, model, and model year vehicle qualifies for

the credit.

7,186

0

10,547

295,702

231,928

63,790

*

*Entry for this line is greater than zero, but too small to report

*
179

Form 8835

Department of the Treasury 

Internal Revenue Service

Renewable Electricity, Refined Coal, 

and Indian Coal Production Credit

 Attach to your tax return.

OMB No. 1545-1362

2009

Attachment 

Sequence No. 95

Name(s) shown on return Identifying number

Part I Electricity Produced at Qualified Facilities Placed in Service Prior to October 23, 2004

1 Kilowatt-hours produced and sold (see instructions) . . .  0.021 1

2 Phaseout adjustment (see instructions) . . . . . . . $  2

3 Credit before reduction. Subtract line 2 from line 1 . . . . . . . . . . . . . . . 3

Reduction for government grants, subsidized financing, and other credits:

4 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing, 

and any federal tax credits allowed for the project for this and all prior tax years (see instructions) . . . 4

5 Total of additions to the capital account for the project for this and all prior tax years . . . . 5

 6 Divide line 4 by line 5. Show as a decimal carried to at least 4 places . . . . . . . . . 6 .

7 Multiply line 3 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Subtract line 7 from line 3 . . . . . . . . . . . . . . . . . . . . . . . 8

9 Part I renewable electricity production credit from partnerships, S corporations, cooperatives, 

estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11; partnerships and S corporations, 

report this amount on Schedule K; all others, report this amount on Form 3800, line 1f . . . . 10

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 11

12 Cooperatives, estates, and trusts. Subtract line 11 from line 10. Report this amount on Form 3800, line 1f 12

Part II Electricity and Refined Coal Produced at Qualified Facilities Placed in Service After 

October 22, 2004 (After October 2, 2008, for Electricity Produced From Marine and Hydrokinetic 

Renewables), and Indian Coal Produced at Facilities Placed in Service After August 8, 2005

Electricity produced at qualified facilities using wind, closed-loop biomass, geothermal, 

and solar

13 Kilowatt-hours produced and sold (see instructions) . . .  0.021 13

Electricity produced at qualified facilities from open-loop biomass, small irrigation power, 

landfill gas, trash, hydropower, and electricity produced from marine and hydrokinetic 

renewables

14 Kilowatt-hours produced and sold (see instructions) . . .  0.011 14

15 Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . . 15

16 Phaseout adjustment (see instructions) . . . . . . . $  16

17 Subtract line 16 from line 15 . . . . . . . . . . . . . . . . . . . . . . 17

Refined coal produced at a qualified refined coal production facility

18 Tons produced and sold (see instructions) . . . . . .  $6.20 18

19 Phaseout adjustment (see instructions) . . . . . . . $  19

20 Subtract line 19 from line 18 . . . . . . . . . . . . . . . . . . . . . . 20

Steel industry fuel produced at a qualified refined coal production facility

21 Barrel-of-oil equivalents produced and sold (see instructions)  $2.00 21

Indian coal produced at a qualified Indian coal production facility

22 Tons produced and sold (see instructions) . . . . . .  $1.625 22

23 Credit before reduction. Add lines 17, 20, 21, and 22 . . . . . . . . . . . . . . 23

Reduction for government grants, subsidized financing, and other credits:

24 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing, 

and any federal tax credits allowed for the project for this and all prior tax years (see instructions) . . . 24

25 Total of additions to the capital account for the project for this and all prior tax years . . . . 25

26 Divide line 24 by line 25. Show as a decimal carried to at least 4 places . . . . . . . . 26 .

27 Multiply line 23 by the smaller of 1/2 or line 26 . . . . . . . . . . . . . . . . . 27

28 Subtract line 27 from line 23 . . . . . . . . . . . . . . . . . . . . . . 28

29 Part II renewable electricity, refined coal, and Indian coal production credit from partnerships, 

S corporations, cooperatives, estates, and trusts . . . . . . . . . . . . . . . . 29

30 Add lines 28 and 29. Partnerships and S corporations, report this amount on Schedule K; all 

others continue to line 31 . . . . . . . . . . . . . . . . . . . . . . . 30

31 Renewable electricity, refined coal, and Indian coal production credit included on line 30 from

passive activities (see instructions) . . . . . . . . . . . . . . . . . . . . 31

32 Subtract line 31 from line 30 . . . . . . . . . . . . . . . . . . . . . . 32

For Paperwork Reduction Act Notice, see instructions. Cat. No. 14954R Form 8835 (2009)

*

0

0

770

788

19

0

0

0

0

22

0

0

0

0

19

22

1,226

1,248

536

716

*Entry for this line is greater than zero, but too small to report

*

*

*

*

*

*

*

*

*

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 2,447
180

Form 8835

Department of the Treasury 

Internal Revenue Service

Renewable Electricity, Refined Coal, 

and Indian Coal Production Credit

 Attach to your tax return.

OMB No. 1545-1362

2009

Attachment 

Sequence No. 95

Name(s) shown on return Identifying number

Part I Electricity Produced at Qualified Facilities Placed in Service Prior to October 23, 2004

1 Kilowatt-hours produced and sold (see instructions) . . .  0.021 1

2 Phaseout adjustment (see instructions) . . . . . . . $  2

3 Credit before reduction. Subtract line 2 from line 1 . . . . . . . . . . . . . . . 3

Reduction for government grants, subsidized financing, and other credits:

4 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing, 

and any federal tax credits allowed for the project for this and all prior tax years (see instructions) . . . 4

5 Total of additions to the capital account for the project for this and all prior tax years . . . . 5

 6 Divide line 4 by line 5. Show as a decimal carried to at least 4 places . . . . . . . . . 6 .

7 Multiply line 3 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Subtract line 7 from line 3 . . . . . . . . . . . . . . . . . . . . . . . 8

9 Part I renewable electricity production credit from partnerships, S corporations, cooperatives, 

estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11; partnerships and S corporations, 

report this amount on Schedule K; all others, report this amount on Form 3800, line 1f . . . . 10

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 11

12 Cooperatives, estates, and trusts. Subtract line 11 from line 10. Report this amount on Form 3800, line 1f 12

Part II Electricity and Refined Coal Produced at Qualified Facilities Placed in Service After 

October 22, 2004 (After October 2, 2008, for Electricity Produced From Marine and Hydrokinetic 

Renewables), and Indian Coal Produced at Facilities Placed in Service After August 8, 2005

Electricity produced at qualified facilities using wind, closed-loop biomass, geothermal, 

and solar

13 Kilowatt-hours produced and sold (see instructions) . . .  0.021 13

Electricity produced at qualified facilities from open-loop biomass, small irrigation power, 

landfill gas, trash, hydropower, and electricity produced from marine and hydrokinetic 

renewables

14 Kilowatt-hours produced and sold (see instructions) . . .  0.011 14

15 Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . . 15

16 Phaseout adjustment (see instructions) . . . . . . . $  16

17 Subtract line 16 from line 15 . . . . . . . . . . . . . . . . . . . . . . 17

Refined coal produced at a qualified refined coal production facility

18 Tons produced and sold (see instructions) . . . . . .  $6.20 18

19 Phaseout adjustment (see instructions) . . . . . . . $  19

20 Subtract line 19 from line 18 . . . . . . . . . . . . . . . . . . . . . . 20

Steel industry fuel produced at a qualified refined coal production facility

21 Barrel-of-oil equivalents produced and sold (see instructions)  $2.00 21

Indian coal produced at a qualified Indian coal production facility

22 Tons produced and sold (see instructions) . . . . . .  $1.625 22

23 Credit before reduction. Add lines 17, 20, 21, and 22 . . . . . . . . . . . . . . 23

Reduction for government grants, subsidized financing, and other credits:

24 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing, 

and any federal tax credits allowed for the project for this and all prior tax years (see instructions) . . . 24

25 Total of additions to the capital account for the project for this and all prior tax years . . . . 25

26 Divide line 24 by line 25. Show as a decimal carried to at least 4 places . . . . . . . . 26 .

27 Multiply line 23 by the smaller of 1/2 or line 26 . . . . . . . . . . . . . . . . . 27

28 Subtract line 27 from line 23 . . . . . . . . . . . . . . . . . . . . . . 28

29 Part II renewable electricity, refined coal, and Indian coal production credit from partnerships, 

S corporations, cooperatives, estates, and trusts . . . . . . . . . . . . . . . . 29

30 Add lines 28 and 29. Partnerships and S corporations, report this amount on Schedule K; all 

others continue to line 31 . . . . . . . . . . . . . . . . . . . . . . . 30

31 Renewable electricity, refined coal, and Indian coal production credit included on line 30 from

passive activities (see instructions) . . . . . . . . . . . . . . . . . . . . 31

32 Subtract line 31 from line 30 . . . . . . . . . . . . . . . . . . . . . . 32

For Paperwork Reduction Act Notice, see instructions. Cat. No. 14954R Form 8835 (2009)

0

0

2,181

6,533

623

0

0

0

0

660

0

0

0

0

623

660

21,184

21,843

2,505

19,339

*

*Entry for this line is greater than zero, but too small to report

*

*

*

*

*

*

*

*

*

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 2,447
181

Form 8835 (2009) Page 2

33 Renewable electricity, refined coal, and Indian coal production credit allowed for 2009 from a 

passive activity (see instructions) . . . . . . . . . . . . . . . . . . . . . 33

34 Carryforward of renewable electricity, refined coal, and Indian coal production credit to 2009 . 34

35 Carryback of renewable electricity, refined coal, and Indian coal production credit from 2010 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 35

36 Add lines 32 through 35. Cooperatives, estates, and trusts, go to line 37; All others: For 

electricity or refined coal produced during the 4-year period beginning on the date the facility 

was placed in service, report the applicable part of this amount on Form 3800, line 29e; for 

Indian coal produced before 2010 or during the 4-year period beginning on the date the facility 

was placed in service, report the applicable part of this amount on Form 3800, line 29e; for all 

other production of electricity, refined coal, or Indian coal, report the applicable part of this

amount on Form 3800, line 1f . . . . . . . . . . . . . . . . . . . . . . 36

37 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 37

38 Cooperatives, estates, and trusts. Subtract line 37 from line 36. For electricity or refined coal 

produced during the 4-year period beginning on the date the facility was placed in service, report the 

applicable part of this amount on Form 3800, line 29e; for Indian coal produced before 2010 or during 

the 4-year period beginning on the date the facility was placed in service, report the applicable part of 

this amount on Form 3800, line 29e; for all other production of electricity, refined coal, or Indian coal, 

report the applicable part of this amount on Form 3800, line 1f . . . . . . . . . . . . . 38

General Instructions

Section references are to the Internal 

Revenue Code.

Purpose of Form

Use Form 8835 to claim the renewable 

electricity, refined coal, and Indian coal 

production credit. The credit is allowed only for 

the sale of electricity, refined coal, or Indian coal 

produced in the United States or U.S. 

possessions from qualified energy resources at 

a qualified facility (see Definitions below).

Generally, if you are a taxpayer that is not a 

partnership or S corporation, and your only 

source of this credit is from a partnership, S 

corporation, estate, trust, or cooperative, you 

are not required to complete Part I of this form. 

Instead, you can report this credit directly on 

line 1f of Form 3800. The following exceptions 

apply.

● You are an estate or trust and the source 

credit can be allocated to beneficiaries. For 

more details, see the Instructions for Form 

1041, Schedule K-1, box 13.

● You are a cooperative and the source credit 

can or must be allocated to patrons. For more 

details, see the Instructions for Form 1120-C, 

Schedule J, line 5c.

Election To Treat a Qualified Facility 

as Energy Property

Section 48(a)(5) provides an irrevocable election 

to treat qualified property (described in section 

48(a)(5)(D)) that is part of a qualified investment 

credit facility (described in section 48(a)(5)(C)) as 

energy property eligible for the investment credit 

(reported on Form 3468, Investment Credit) in 

lieu of a production credit reportable on this 

form. This election applies to a facility placed in 

service after 12/31/08, and before 1/1/14, 

(before 1/1/13 for a wind facility). See Notice 

2009-52 and Form 3468, for information on 

making the election. Notice 2009-52 is available 

at www.irs.gov/irb/2009-25_IRB/ar09.html.

Coordination with Department of 

Treasury Grants

If a grant is paid under the American 

Recovery and Reinvestment Act of 2009 (the 

Act), section 1603, for placing into service 

specified energy property (described in Act 

section 1603(d)), no production credit under

section 45, or investment credit under section 

48, is allowed for the property for the current 

tax year or any subsequent tax year. See 

section 48(d) for more information.

How To Figure the Credit

Generally, the credit for electricity, refined 

coal, and Indian coal produced from qualified 

energy resources at a qualified facility during 

the credit period (see Definitions below) is:

● 1.5 cents per kilowatt-hour (kWh) for the sale 

of electricity produced by the taxpayer;

● 1/2 of 1.5 cents for open-loop biomass, small 

irrigation, landfill gas, trash, hydropower, and 

marine and hydrokinetic renewable facilities;

● $4.375 per ton for the sale of refined coal 

produced, see section 45(e)(8)(A);

● $2 per barrel-of-oil equivalent for the sale of 

steel industry fuel, see section 45(e)(8)(A); or

● $1.50 per ton for the sale of Indian coal 

produced.

The credit for electricity produced is 

proportionately phased out over a 3-cent 

range when the reference price exceeds the 

8-cent threshold price. The refined coal credit 

is proportionately phased out over an $8.75 

range when the reference price of fuel used 

as feedstock exceeds 1.7 times the 2002 

reference price. The 1.5-cent credit rate, the 

8-cent threshold price, the $4.375 refined coal 

rate, the reference price of fuel used as a 

feedstock, the $2 steel industry fuel rate, and 

the $1.50 Indian coal rate are adjusted for 

inflation. The reference price and the inflation 

adjustment factor (IAF) for each calendar year 

are published during the year in the Federal 

Register. If the reference price is less than the 

threshold price (adjusted by the IAF), there is 

no reduction. For electricity produced, if the 

reference price is more than 3 cents over the 

adjusted threshold price, there is no credit; if 

the reference price is more than the threshold 

price, but not more than 3 cents over the 

adjusted threshold price, there is a phaseout 

adjustment on line 2 or line 16. For refined 

coal produced, if the reference price is more 

than $8.75 over the adjusted threshold price, 

there is no credit; if the reference price is 

more than the threshold price, but not more 

than $8.75 over the adjusted threshold price, 

there is a phaseout adjustment on line 19.

Note. For calendar year 2009, the effective

credit rate for electricity, refined coal, and

Indian coal produced and sold is,

respectively, 2.1 cents per kWh, $6.20 per

ton, and $1.625 per ton; there is no phaseout

adjustment.

Example. If the reference price of 

electricity is 10.0¢ and the adjusted threshold 

price is 9.0¢, reduce the credit by 1/3 ((10.0¢ 

– 9.0¢)  3¢ = .3333). Enter the line 1 credit in 

the first entry space on line 2, .3333 in the 

second entry space, and multiply to figure the 

reduction.

Definitions

Resources means wind, closed-loop

biomass, poultry waste, open-loop biomass,

geothermal energy, solar energy, small

irrigation power, municipal solid waste,

hydropower production, marine and

hydrokinetic renewables, refined coal, and

Indian coal.

Closed-loop biomass is any organic 

material from a plant that is planted 

exclusively for use at a qualified facility to 

produce electricity.

Poultry waste is poultry manure and litter, 

including wood shavings, straw, rice hulls, 

and other bedding material for the disposition 

of manure.

Open-loop biomass is solid, 

nonhazardous, cellulosic waste material; 

lignin material; or agricultural livestock waste 

nutrients as defined in section 45(c)(3). See 

Notice 2008-60, 2008-30 I.R.B. 178, for rules 

related to open-loop biomass, including an 

expanded definition of a qualified facility and 

rules related to sales.

Geothermal energy is energy derived from 

a geothermal deposit as defined by section 

613(e)(2).

Small irrigation power is power generated 

without any dam or impoundment of water. 

See section 45(c)(5).

Municipal solid waste is solid waste as 

defined under paragraph 27 of 42 U.S.C. 

6903.

Refined coal is (1) a liquid, gaseous, or 

solid fuel produced from coal or high carbon

Form 8835 (2009)

325

613

1,526
182

Form 8835 (2009) Page 2

33 Renewable electricity, refined coal, and Indian coal production credit allowed for 2009 from a 

passive activity (see instructions) . . . . . . . . . . . . . . . . . . . . . 33

34 Carryforward of renewable electricity, refined coal, and Indian coal production credit to 2009 . 34

35 Carryback of renewable electricity, refined coal, and Indian coal production credit from 2010 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 35

36 Add lines 32 through 35. Cooperatives, estates, and trusts, go to line 37; All others: For 

electricity or refined coal produced during the 4-year period beginning on the date the facility 

was placed in service, report the applicable part of this amount on Form 3800, line 29e; for 

Indian coal produced before 2010 or during the 4-year period beginning on the date the facility 

was placed in service, report the applicable part of this amount on Form 3800, line 29e; for all 

other production of electricity, refined coal, or Indian coal, report the applicable part of this

amount on Form 3800, line 1f . . . . . . . . . . . . . . . . . . . . . . 36

37 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 37

38 Cooperatives, estates, and trusts. Subtract line 37 from line 36. For electricity or refined coal 

produced during the 4-year period beginning on the date the facility was placed in service, report the 

applicable part of this amount on Form 3800, line 29e; for Indian coal produced before 2010 or during 

the 4-year period beginning on the date the facility was placed in service, report the applicable part of 

this amount on Form 3800, line 29e; for all other production of electricity, refined coal, or Indian coal, 

report the applicable part of this amount on Form 3800, line 1f . . . . . . . . . . . . . 38

General Instructions

Section references are to the Internal 

Revenue Code.

Purpose of Form

Use Form 8835 to claim the renewable 

electricity, refined coal, and Indian coal 

production credit. The credit is allowed only for 

the sale of electricity, refined coal, or Indian coal 

produced in the United States or U.S. 

possessions from qualified energy resources at 

a qualified facility (see Definitions below).

Generally, if you are a taxpayer that is not a 

partnership or S corporation, and your only 

source of this credit is from a partnership, S 

corporation, estate, trust, or cooperative, you 

are not required to complete Part I of this form. 

Instead, you can report this credit directly on 

line 1f of Form 3800. The following exceptions 

apply.

● You are an estate or trust and the source 

credit can be allocated to beneficiaries. For 

more details, see the Instructions for Form 

1041, Schedule K-1, box 13.

● You are a cooperative and the source credit 

can or must be allocated to patrons. For more 

details, see the Instructions for Form 1120-C, 

Schedule J, line 5c.

Election To Treat a Qualified Facility 

as Energy Property

Section 48(a)(5) provides an irrevocable election 

to treat qualified property (described in section 

48(a)(5)(D)) that is part of a qualified investment 

credit facility (described in section 48(a)(5)(C)) as 

energy property eligible for the investment credit 

(reported on Form 3468, Investment Credit) in 

lieu of a production credit reportable on this 

form. This election applies to a facility placed in 

service after 12/31/08, and before 1/1/14, 

(before 1/1/13 for a wind facility). See Notice 

2009-52 and Form 3468, for information on 

making the election. Notice 2009-52 is available 

at www.irs.gov/irb/2009-25_IRB/ar09.html.

Coordination with Department of 

Treasury Grants

If a grant is paid under the American 

Recovery and Reinvestment Act of 2009 (the 

Act), section 1603, for placing into service 

specified energy property (described in Act 

section 1603(d)), no production credit under

section 45, or investment credit under section 

48, is allowed for the property for the current 

tax year or any subsequent tax year. See 

section 48(d) for more information.

How To Figure the Credit

Generally, the credit for electricity, refined 

coal, and Indian coal produced from qualified 

energy resources at a qualified facility during 

the credit period (see Definitions below) is:

● 1.5 cents per kilowatt-hour (kWh) for the sale 

of electricity produced by the taxpayer;

● 1/2 of 1.5 cents for open-loop biomass, small 

irrigation, landfill gas, trash, hydropower, and 

marine and hydrokinetic renewable facilities;

● $4.375 per ton for the sale of refined coal 

produced, see section 45(e)(8)(A);

● $2 per barrel-of-oil equivalent for the sale of 

steel industry fuel, see section 45(e)(8)(A); or

● $1.50 per ton for the sale of Indian coal 

produced.

The credit for electricity produced is 

proportionately phased out over a 3-cent 

range when the reference price exceeds the 

8-cent threshold price. The refined coal credit 

is proportionately phased out over an $8.75 

range when the reference price of fuel used 

as feedstock exceeds 1.7 times the 2002 

reference price. The 1.5-cent credit rate, the 

8-cent threshold price, the $4.375 refined coal 

rate, the reference price of fuel used as a 

feedstock, the $2 steel industry fuel rate, and 

the $1.50 Indian coal rate are adjusted for 

inflation. The reference price and the inflation 

adjustment factor (IAF) for each calendar year 

are published during the year in the Federal 

Register. If the reference price is less than the 

threshold price (adjusted by the IAF), there is 

no reduction. For electricity produced, if the 

reference price is more than 3 cents over the 

adjusted threshold price, there is no credit; if 

the reference price is more than the threshold 

price, but not more than 3 cents over the 

adjusted threshold price, there is a phaseout 

adjustment on line 2 or line 16. For refined 

coal produced, if the reference price is more 

than $8.75 over the adjusted threshold price, 

there is no credit; if the reference price is 

more than the threshold price, but not more 

than $8.75 over the adjusted threshold price, 

there is a phaseout adjustment on line 19.

Note. For calendar year 2009, the effective

credit rate for electricity, refined coal, and

Indian coal produced and sold is,

respectively, 2.1 cents per kWh, $6.20 per

ton, and $1.625 per ton; there is no phaseout

adjustment.

Example. If the reference price of 

electricity is 10.0¢ and the adjusted threshold 

price is 9.0¢, reduce the credit by 1/3 ((10.0¢ 

– 9.0¢)  3¢ = .3333). Enter the line 1 credit in 

the first entry space on line 2, .3333 in the 

second entry space, and multiply to figure the 

reduction.

Definitions

Resources means wind, closed-loop

biomass, poultry waste, open-loop biomass,

geothermal energy, solar energy, small

irrigation power, municipal solid waste,

hydropower production, marine and

hydrokinetic renewables, refined coal, and

Indian coal.

Closed-loop biomass is any organic 

material from a plant that is planted 

exclusively for use at a qualified facility to 

produce electricity.

Poultry waste is poultry manure and litter, 

including wood shavings, straw, rice hulls, 

and other bedding material for the disposition 

of manure.

Open-loop biomass is solid, 

nonhazardous, cellulosic waste material; 

lignin material; or agricultural livestock waste 

nutrients as defined in section 45(c)(3). See 

Notice 2008-60, 2008-30 I.R.B. 178, for rules 

related to open-loop biomass, including an 

expanded definition of a qualified facility and 

rules related to sales.

Geothermal energy is energy derived from 

a geothermal deposit as defined by section 

613(e)(2).

Small irrigation power is power generated 

without any dam or impoundment of water. 

See section 45(c)(5).

Municipal solid waste is solid waste as 

defined under paragraph 27 of 42 U.S.C. 

6903.

Refined coal is (1) a liquid, gaseous, or 

solid fuel produced from coal or high carbon

Form 8835 (2009)

11,415

6,956

37,710
183

Form 8839

Department of the Treasury 

Internal Revenue Service (99)

Qualified Adoption Expenses

 Attach to Form 1040 or 1040NR.

 See separate instructions.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 38

Name(s) shown on return Your social security number

Before you begin ✓ Figure the amounts of any of the following credits you are claiming: credit for the elderly or the disabled, nonbusiness energy property 

credit, qualified plug-in electric vehicle credit, alternative motor vehicle credit, and qualified plug-in electric drive motor vehicle credit. 

✓ See Definitions on page 1 of the instructions.

Part I Information About Your Eligible Child or Children—You must complete this part. See page 2 and 3 of the

instructions for details, including what to do if you need more space.

1

(a) 

Child’s name

First Last

(b) 

Child’s year 

of birth

Check if child was—

(c) 

born before

1992 and

disabled

(d) 

a child 

with special 

needs

(e) 

a 

foreign 

child

(f) 

Child’s 

identifying number

Child 

1

Child 

2

Caution. If the child was a foreign child, see Special rules in the instructions for line 1, column (e) on page 3, before you complete 

Part II or Part III. If you received employer-provided adoption benefits, complete Part III on the back next.

Part II Adoption Credit

Child 1 Child 2

2 Maximum adoption credit per child . . . 2 $12,150 00 $12,150 00

3 Did you file Form 8839 for a prior year for 

the same child?

No. Enter -0-.

Yes. See page 4 of the instructions for 

the amount to enter.  3 

4 Subtract line 3 from line 2 . . . . . . 4 

5 Qualified adoption expenses (see page 4

of the instructions) . . . . . . . . . 5 

Caution. Your qualified adoption expenses may not 

be equal to the adoption expenses you paid in 2009.

6 Enter the smaller of line 4 or line 5 . . . 6 

7 Add the amounts on line 6. If zero, skip lines 8 through 11 and enter -0- on line 12 . . . . . 7 

8 Modified adjusted gross income (see page 5 of the instructions) . 8 

9 Is line 8 more than $182,180?

No. Skip lines 9 and 10, and enter -0- on line 11.

Yes. Subtract $182,180 from line 8 . . . . . . . . . 9 

10 Divide line 9 by $40,000. Enter the result as a decimal (rounded to at least three places). 

Do not enter more than 1.000 . . . . . . . . . . . . . . . . . . . . . . 10  .

11 Multiply line 7 by line 10 . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 7 . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Credit carryforward from prior years (line 23 of your Credit Carryforward Worksheet on page 5

of the 2008 Form 8839 instructions) . . . . . . . . . . . . . . . . . . . . 13 

14 Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . 14 

15 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 15 

16 1040 

filers:

Enter the total of any amounts from Form 1040, lines 47 through 50; 

Form 5695, line 11; and line 12 of the Line 11 Worksheet in Pub. 972 

(see page 5 of the instructions); Form 8396, line 11; Form 8834, line 

22; Form 8910, line 21; Form 8936, line 14; and Schedule R, line 24.

1040NR 

filers:

Enter the total of any amounts from Form 1040NR, lines 44 through 

46; Form 5695, line 11; and line 12 of the Line 11 Worksheet in 

Pub. 972 (see page 5 of the instructions); Form 8396, line 11; Form 

8834, line 22; Form 8910, line 21; and Form 8936, line 14.

 16 

17 Subtract line 16 from line 15 . . . . . . . . . . . . . . . . . . . . . . 17 

18 Adoption credit. Enter the smaller of line 14 or line 17 here and include on Form 1040, line 52, 

or Form 1040NR, line 48. Check box b on that line. If line 17 is smaller than line 14, you may

have a credit carryforward (see page 6 of the instructions) . . . . . . . . . . . . . 18 

For Paperwork Reduction Act Notice, see page 6 of the instructions. Cat. No. 22843L Form 8839 (2009) 

Total Forms Filed = 93,060

80,676

55,941

46,053

49,077 8,443

0

0

33,167

9,043

20,177

3,685

0

0

90,549

19,720

90,399

19,868

41,957

90,934

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
184

Form 8839

Department of the Treasury 

Internal Revenue Service (99)

Qualified Adoption Expenses

 Attach to Form 1040 or 1040NR.

 See separate instructions.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 38

Name(s) shown on return Your social security number

Before you begin ✓ Figure the amounts of any of the following credits you are claiming: credit for the elderly or the disabled, nonbusiness energy property 

credit, qualified plug-in electric vehicle credit, alternative motor vehicle credit, and qualified plug-in electric drive motor vehicle credit. 

✓ See Definitions on page 1 of the instructions.

Part I Information About Your Eligible Child or Children—You must complete this part. See page 2 and 3 of the

instructions for details, including what to do if you need more space.

1

(a) 

Child’s name

First Last

(b) 

Child’s year 

of birth

Check if child was—

(c) 

born before

1992 and

disabled

(d) 

a child 

with special 

needs

(e) 

a 

foreign 

child

(f) 

Child’s 

identifying number

Child 

1

Child 

2

Caution. If the child was a foreign child, see Special rules in the instructions for line 1, column (e) on page 3, before you complete 

Part II or Part III. If you received employer-provided adoption benefits, complete Part III on the back next.

Part II Adoption Credit

Child 1 Child 2

2 Maximum adoption credit per child . . . 2 $12,150 00 $12,150 00

3 Did you file Form 8839 for a prior year for 

the same child?

No. Enter -0-.

Yes. See page 4 of the instructions for 

the amount to enter.  3 

4 Subtract line 3 from line 2 . . . . . . 4 

5 Qualified adoption expenses (see page 4

of the instructions) . . . . . . . . . 5 

Caution. Your qualified adoption expenses may not 

be equal to the adoption expenses you paid in 2009.

6 Enter the smaller of line 4 or line 5 . . . 6 

7 Add the amounts on line 6. If zero, skip lines 8 through 11 and enter -0- on line 12 . . . . . 7 

8 Modified adjusted gross income (see page 5 of the instructions) . 8 

9 Is line 8 more than $182,180?

No. Skip lines 9 and 10, and enter -0- on line 11.

Yes. Subtract $182,180 from line 8 . . . . . . . . . 9 

10 Divide line 9 by $40,000. Enter the result as a decimal (rounded to at least three places). 

Do not enter more than 1.000 . . . . . . . . . . . . . . . . . . . . . . 10  .

11 Multiply line 7 by line 10 . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 7 . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Credit carryforward from prior years (line 23 of your Credit Carryforward Worksheet on page 5

of the 2008 Form 8839 instructions) . . . . . . . . . . . . . . . . . . . . 13 

14 Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . 14 

15 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 15 

16 1040 

filers:

Enter the total of any amounts from Form 1040, lines 47 through 50; 

Form 5695, line 11; and line 12 of the Line 11 Worksheet in Pub. 972 

(see page 5 of the instructions); Form 8396, line 11; Form 8834, line 

22; Form 8910, line 21; Form 8936, line 14; and Schedule R, line 24.

1040NR 

filers:

Enter the total of any amounts from Form 1040NR, lines 44 through 

46; Form 5695, line 11; and line 12 of the Line 11 Worksheet in 

Pub. 972 (see page 5 of the instructions); Form 8396, line 11; Form 

8834, line 22; Form 8910, line 21; and Form 8936, line 14.

 16 

17 Subtract line 16 from line 15 . . . . . . . . . . . . . . . . . . . . . . 17 

18 Adoption credit. Enter the smaller of line 14 or line 17 here and include on Form 1040, line 52, 

or Form 1040NR, line 48. Check box b on that line. If line 17 is smaller than line 14, you may

have a credit carryforward (see page 6 of the instructions) . . . . . . . . . . . . . 18 

For Paperwork Reduction Act Notice, see page 6 of the instructions. Cat. No. 22843L Form 8839 (2009) 

278,451

1,760,581

448,751

935,560 80,815

382,684

2,143,265

Total Forms Filed = 93,060

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
185

Form 8839 (2009) Page 2 

Part III Employer-Provided Adoption Benefits

Child 1 Child 2

19 Maximum exclusion per child . . . . . 19 $12,150 00 $12,150 00

20 Did you receive employer-provided 

adoption benefits for a prior year for the 

same child?

No. Enter -0-.

Yes. See page 6 of the instructions for 

the amount to enter.  20 

21 Subtract line 20 from line 19 . . . . . 21 

22 Employer-provided adoption benefits you 

received in 2009. This amount should be 

shown in box 12 of your 2009 Form(s) W-2 

with code T . . . . . . . . . . . 22 

23 Add the amounts on line 22 . . . . . . . . . . . . . . . . . . . . . . . 23 

24 Enter the smaller of line 21 or line 22. But if 

the child was a child with special needs and 

the adoption became final in 2009, enter the 

amount from line 21 . . . . . . . . 24 

25 Add the amounts on line 24. If zero, skip lines 26 through 29, enter 

-0- on line 30, and go to line 31 . . . . . . . . . . . 25 

26 Modified adjusted gross income (from 

the worksheet on page 6 of the 

instructions) . . . . . . . . . 26 

27 Is line 26 more than $182,180?

No. Skip lines 27 and 28, and 

enter -0- on line 29.

Yes. Subtract $182,180 from line 

26 . . . . . . . . . . . 27 

28 Divide line 27 by $40,000. Enter the result as a decimal (rounded to 

at least three places). Do not enter more than 1.000 . . . . . 28  .

29 Multiply line 25 by line 28 . . . . . . . . . . . . . 29 

30 Excluded benefits. Subtract line 29 from line 25 . . . . . . . . . . . . . . . . 30 

31 Taxable benefits. Is line 30 more than line 23?

No. Subtract line 30 from line 23. Also, include this amount, if more than zero, on 

line 7 of Form 1040 or line 8 of Form 1040NR. On the dotted line next to line 

7 of Form 1040 or line 8 of Form 1040NR, enter “AB.”

Yes. Subtract line 23 from line 30. Enter the result as a negative number. Reduce 

the total you would enter on line 7 of Form 1040 or line 8 of Form 1040NR by

the amount on Form 8839, line 31. Enter the result on line 7 of Form 1040 or 

line 8 of Form 1040NR. Enter “SNE” on the dotted line next to the entry line.

 . . 31 

You may be able to claim the adoption credit in Part II on the front of this form if any of the following apply. 

● You paid adoption expenses in 2008, those expenses were not fully reimbursed by your employer or otherwise, and 

the adoption was not final by the end of 2008. 

● The total adoption expenses you paid in 2009 were not fully reimbursed by your employer or otherwise, and the 

adoption became final in 2009 or earlier. 

● You adopted a child with special needs and the adoption became final in 2009.

Form 8839 (2009) 

*

*

*

*Entry for this line is greater than zero, but too small to report
186

Form 8839 (2009) Page 2 

Part III Employer-Provided Adoption Benefits

Child 1 Child 2

19 Maximum exclusion per child . . . . . 19 $12,150 00 $12,150 00

20 Did you receive employer-provided 

adoption benefits for a prior year for the 

same child?

No. Enter -0-.

Yes. See page 6 of the instructions for 

the amount to enter.  20 

21 Subtract line 20 from line 19 . . . . . 21 

22 Employer-provided adoption benefits you 

received in 2009. This amount should be 

shown in box 12 of your 2009 Form(s) W-2 

with code T . . . . . . . . . . . 22 

23 Add the amounts on line 22 . . . . . . . . . . . . . . . . . . . . . . . 23 

24 Enter the smaller of line 21 or line 22. But if 

the child was a child with special needs and 

the adoption became final in 2009, enter the 

amount from line 21 . . . . . . . . 24 

25 Add the amounts on line 24. If zero, skip lines 26 through 29, enter 

-0- on line 30, and go to line 31 . . . . . . . . . . . 25 

26 Modified adjusted gross income (from 

the worksheet on page 6 of the 

instructions) . . . . . . . . . 26 

27 Is line 26 more than $182,180?

No. Skip lines 27 and 28, and 

enter -0- on line 29.

Yes. Subtract $182,180 from line 

26 . . . . . . . . . . . 27 

28 Divide line 27 by $40,000. Enter the result as a decimal (rounded to 

at least three places). Do not enter more than 1.000 . . . . . 28  .

29 Multiply line 25 by line 28 . . . . . . . . . . . . . 29 

30 Excluded benefits. Subtract line 29 from line 25 . . . . . . . . . . . . . . . . 30 

31 Taxable benefits. Is line 30 more than line 23?

No. Subtract line 30 from line 23. Also, include this amount, if more than zero, on 

line 7 of Form 1040 or line 8 of Form 1040NR. On the dotted line next to line 

7 of Form 1040 or line 8 of Form 1040NR, enter “AB.”

Yes. Subtract line 23 from line 30. Enter the result as a negative number. Reduce 

the total you would enter on line 7 of Form 1040 or line 8 of Form 1040NR by

the amount on Form 8839, line 31. Enter the result on line 7 of Form 1040 or 

line 8 of Form 1040NR. Enter “SNE” on the dotted line next to the entry line.

 . . 31 

You may be able to claim the adoption credit in Part II on the front of this form if any of the following apply. 

● You paid adoption expenses in 2008, those expenses were not fully reimbursed by your employer or otherwise, and 

the adoption was not final by the end of 2008. 

● The total adoption expenses you paid in 2009 were not fully reimbursed by your employer or otherwise, and the 

adoption became final in 2009 or earlier. 

● You adopted a child with special needs and the adoption became final in 2009.

Form 8839 (2009) *Entry for this line is greater than zero, but too small to report

*

*

*
187

Form 8844

Department of the Treasury 

Internal Revenue Service

Empowerment Zone and Renewal 

Community Employment Credit

 Attach to your tax return.

OMB No. 1545-1444

2009

Attachment 

Sequence No. 99

Name(s) shown on return Identifying number

1 Enter the total qualified wages paid or incurred during calendar year 2009 only (see instructions)

a Qualified empowerment zone wages . . . . . . $ X 20% (.20) 1a

b Qualified renewal community wages . . . . . . $ X 15% (.15) 1b

2 Add lines 1a and 1b. See instructions for the adjustment you must make to salaries and wages . . . 2

3 Empowerment zone and renewal community employment credit from partnerships, S corporations, 

cooperatives, estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . 3

4 Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others, go to 

line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Empowerment zone and renewal community employment credit included on line 4 from passive 

activities (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Passive activity credit allowed for 2009 (see instructions) . . . . . . . . . . . . . . . 7

8 Carryforward of empowerment zone and renewal community employment credit to 2009 . . . . . 8

9 Carryback of empowerment zone and renewal community employment credit from 2010 (see instructions) 9

10 Add lines 6 through 9. Cooperatives, estates, and trusts, go to line 11. All others, report this amount on 

Form 3800, line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Amount allocated to the patrons of the cooperative or the beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Cooperatives, estates, and trusts. Subtract line 11 from line 10. Report this amount on Form 3800,

line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

For Paperwork Reduction Act Notice, see instructions. Cat. No. 16145S Form 8844 (2009)

37,990

1,422

771

3,892

7,441

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 38,014
188

Form 8844

Department of the Treasury 

Internal Revenue Service

Empowerment Zone and Renewal 

Community Employment Credit

 Attach to your tax return.

OMB No. 1545-1444

2009

Attachment 

Sequence No. 99

Name(s) shown on return Identifying number

1 Enter the total qualified wages paid or incurred during calendar year 2009 only (see instructions)

a Qualified empowerment zone wages . . . . . . $ X 20% (.20) 1a

b Qualified renewal community wages . . . . . . $ X 15% (.15) 1b

2 Add lines 1a and 1b. See instructions for the adjustment you must make to salaries and wages . . . 2

3 Empowerment zone and renewal community employment credit from partnerships, S corporations, 

cooperatives, estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . 3

4 Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others, go to 

line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Empowerment zone and renewal community employment credit included on line 4 from passive 

activities (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Passive activity credit allowed for 2009 (see instructions) . . . . . . . . . . . . . . . 7

8 Carryforward of empowerment zone and renewal community employment credit to 2009 . . . . . 8

9 Carryback of empowerment zone and renewal community employment credit from 2010 (see instructions) 9

10 Add lines 6 through 9. Cooperatives, estates, and trusts, go to line 11. All others, report this amount on 

Form 3800, line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Amount allocated to the patrons of the cooperative or the beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Cooperatives, estates, and trusts. Subtract line 11 from line 10. Report this amount on Form 3800,

line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

For Paperwork Reduction Act Notice, see instructions. Cat. No. 16145S Form 8844 (2009)

221,822

6,178

4,268

8,763

79,114

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 38,014
189

Form 8846

Department of the Treasury 

Internal Revenue Service

Credit for Employer Social Security and Medicare Taxes 

Paid on Certain Employee Tips

 Attach to your tax return.

OMB No. 1545-1414

2009

Attachment 

Sequence No. 98

Name(s) shown on return Identifying number

Note. Claim this credit only for social security and Medicare taxes paid by a food or beverage establishment where tipping is

customary for providing food or beverages. See the instructions for line 1.

1 Tips received by employees for services on which you paid or incurred employer social security 

and Medicare taxes during the tax year (see instructions) . . . . . . . . . . . . . 1 

2 Tips not subject to the credit provisions (see instructions) . . . . . . . . . . . . . 2 

3 Creditable tips. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . 3 

4 Multiply line 3 by 7.65% (.0765). If you had any tipped employees whose wages (including 

tips) exceeded $106,800, see instructions and check here . . . . . . . . . .  4 

5 Credit for employer social security and Medicare taxes paid on certain employee tips from

partnerships and S corporations . . . . . . . . . . . . . . . . . . . . . 5 

6 Add lines 4 and 5. Partnerships and S corporations, report this amount on Schedule K; all 

others, go to line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Credit for employer social security and Medicare taxes paid on certain employee tips included 

on line 6 from passive activities (see instructions) . . . . . . . . . . . . . . . . 7 

8 Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Credit for employer social security and Medicare taxes paid on certain employee tips allowed for 

2009 from passive activities (see instructions) . . . . . . . . . . . . . . . . . 9 

10 Carryforward of the credit for employer social security and Medicare taxes paid on certain

employee tips that originated in a tax year that began after 2006 (see instructions) . . . . . 10 

11 Carryback of the credit for employer social security and Medicare taxes paid on certain

employee tips from 2010 (see instructions) . . . . . . . . . . . . . . . . . 11 

12 Add lines 8 through 11. Report this amount on Form 3800, line 29f . . . . . . . . . . 12 

General Instructions

Section references are to the Internal 

Revenue Code.

Purpose of Form

Certain food and beverage 

establishments (see Who Should File

below) use Form 8846 to claim a credit 

for social security and Medicare taxes 

paid or incurred by the employer on 

certain employees’ tips. The credit is 

part of the general business credit.

You can claim or elect not to claim 

the credit any time within 3 years from 

the due date of your return on either 

your original return or on an amended 

return.

Who Should File

File Form 8846 if you meet both of the 

following conditions.

1. You had employees who

received tips from customers for

providing, delivering, or serving food

or beverages for consumption if

tipping of employees for delivering or

serving food or beverages is

customary.

2. During the tax year, you paid or

incurred employer social security and

Medicare taxes on those tips.

How the Credit Is Figured

Generally, the credit equals the 

amount of employer social security 

and Medicare taxes paid or incurred 

by the employer on tips received by 

the employee. However, the amount of 

tips for any month that are used to 

figure the credit must be reduced by 

the amount by which the wages that 

would have been payable during that 

month at $5.15 an hour exceed the 

wages (excluding tips) paid by the 

employer during that month.

For example, an employee worked 

100 hours and received $450 in tips 

for October 2009. The worker received 

$375 in wages (excluding tips) at the 

rate of $3.75 an hour. If the employee 

had been paid $5.15 an hour, the 

employee would have received wages, 

excluding tips, of $515. For credit 

purposes, the $450 in tips is reduced 

by $140 (the difference between $515 

and $375), and only $310 of the 

employee’s tips for October 2009 is 

taken into account.

Specific Instructions

Figure the current year credit from 

your trade or business on lines 1 

through 4.

Line 1

Enter the tips received by employees 

for services on which you paid or 

incurred employer social security and 

Medicare taxes during the tax year.

Include tips received from 

customers for providing, delivering, or 

serving food or beverages for 

consumption if tipping of employees 

for delivering or serving food or 

beverages is customary.

Line 2

If you pay each tipped employee 

wages (excluding tips) equal to or 

more than $5.15 an hour enter zero on 

line 2.

Figure the amount of tips included 

on line 1 that are not creditable for 

each employee on a monthly basis. 

This is the total amount that would be 

payable to the employee at $5.15 an 

hour reduced by the wages (excluding 

tips) actually paid to the employee 

during the month. Enter on line 2 the 

total amounts figured for all 

employees.

For Paperwork Reduction Act Notice, see back of form. Cat. No. 16148Z Form 8846 (2009)

Total Forms Filed = 94,255

5,977

1,513

5,977

5,972

85,341

90,760

31,170

61,962

14,742

77,111

12,564

*

*Entry for this line is greater than zero, but too small to report

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
190

Form 8846

Department of the Treasury 

Internal Revenue Service

Credit for Employer Social Security and Medicare Taxes 

Paid on Certain Employee Tips

 Attach to your tax return.

OMB No. 1545-1414

2009

Attachment 

Sequence No. 98

Name(s) shown on return Identifying number

Note. Claim this credit only for social security and Medicare taxes paid by a food or beverage establishment where tipping is

customary for providing food or beverages. See the instructions for line 1.

1 Tips received by employees for services on which you paid or incurred employer social security 

and Medicare taxes during the tax year (see instructions) . . . . . . . . . . . . . 1 

2 Tips not subject to the credit provisions (see instructions) . . . . . . . . . . . . . 2 

3 Creditable tips. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . 3 

4 Multiply line 3 by 7.65% (.0765). If you had any tipped employees whose wages (including 

tips) exceeded $106,800, see instructions and check here . . . . . . . . . .  4 

5 Credit for employer social security and Medicare taxes paid on certain employee tips from

partnerships and S corporations . . . . . . . . . . . . . . . . . . . . . 5 

6 Add lines 4 and 5. Partnerships and S corporations, report this amount on Schedule K; all 

others, go to line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Credit for employer social security and Medicare taxes paid on certain employee tips included 

on line 6 from passive activities (see instructions) . . . . . . . . . . . . . . . . 7 

8 Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Credit for employer social security and Medicare taxes paid on certain employee tips allowed for 

2009 from passive activities (see instructions) . . . . . . . . . . . . . . . . . 9 

10 Carryforward of the credit for employer social security and Medicare taxes paid on certain

employee tips that originated in a tax year that began after 2006 (see instructions) . . . . . 10 

11 Carryback of the credit for employer social security and Medicare taxes paid on certain

employee tips from 2010 (see instructions) . . . . . . . . . . . . . . . . . 11 

12 Add lines 8 through 11. Report this amount on Form 3800, line 29f . . . . . . . . . . 12 

General Instructions

Section references are to the Internal 

Revenue Code.

Purpose of Form

Certain food and beverage 

establishments (see Who Should File

below) use Form 8846 to claim a credit 

for social security and Medicare taxes 

paid or incurred by the employer on 

certain employees’ tips. The credit is 

part of the general business credit.

You can claim or elect not to claim 

the credit any time within 3 years from 

the due date of your return on either 

your original return or on an amended 

return.

Who Should File

File Form 8846 if you meet both of the 

following conditions.

1. You had employees who

received tips from customers for

providing, delivering, or serving food

or beverages for consumption if

tipping of employees for delivering or

serving food or beverages is

customary.

2. During the tax year, you paid or

incurred employer social security and

Medicare taxes on those tips.

How the Credit Is Figured

Generally, the credit equals the 

amount of employer social security 

and Medicare taxes paid or incurred 

by the employer on tips received by 

the employee. However, the amount of 

tips for any month that are used to 

figure the credit must be reduced by 

the amount by which the wages that 

would have been payable during that 

month at $5.15 an hour exceed the 

wages (excluding tips) paid by the 

employer during that month.

For example, an employee worked 

100 hours and received $450 in tips 

for October 2009. The worker received 

$375 in wages (excluding tips) at the 

rate of $3.75 an hour. If the employee 

had been paid $5.15 an hour, the 

employee would have received wages, 

excluding tips, of $515. For credit 

purposes, the $450 in tips is reduced 

by $140 (the difference between $515 

and $375), and only $310 of the 

employee’s tips for October 2009 is 

taken into account.

Specific Instructions

Figure the current year credit from 

your trade or business on lines 1 

through 4.

Line 1

Enter the tips received by employees 

for services on which you paid or 

incurred employer social security and 

Medicare taxes during the tax year.

Include tips received from 

customers for providing, delivering, or 

serving food or beverages for 

consumption if tipping of employees 

for delivering or serving food or 

beverages is customary.

Line 2

If you pay each tipped employee 

wages (excluding tips) equal to or 

more than $5.15 an hour enter zero on 

line 2.

Figure the amount of tips included 

on line 1 that are not creditable for 

each employee on a monthly basis. 

This is the total amount that would be 

payable to the employee at $5.15 an 

hour reduced by the wages (excluding 

tips) actually paid to the employee 

during the month. Enter on line 2 the 

total amounts figured for all 

employees.

For Paperwork Reduction Act Notice, see back of form. Cat. No. 16148Z Form 8846 (2009)

402,863

47,194

355,669

26,454

471,391

497,844

60,310

437,534

33,964

653,842

182,345

Total Forms Filed = 94,255

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
191

Form 8853

Department of the Treasury 

Internal Revenue Service (99)

Archer MSAs and 

Long-Term Care Insurance Contracts

 Attach to Form 1040 or Form 1040NR.  See separate instructions.

OMB No. 1545-0074 

2009

Attachment 

Sequence No. 39

Name(s) shown on return Social security number of MSA 

account holder. If both spouses 

have MSAs, see page 1 of the instructions 

Section A. Archer MSAs. If you have only a Medicare Advantage MSA, skip Section A and complete Section B.

Part I Archer MSA Contributions and Deductions. See page 2 of the instructions before completing this part. If 

you are filing jointly and both you and your spouse have high deductible health plans with self-only coverage, 

complete a separate Part I for each spouse.

1 Total employer contributions to your Archer MSA(s) for 2009 . . . . 1

2 Archer MSA contributions you made for 2009, including those made from January 1, 2010, 

through April 15, 2010, that were for 2009. Do not include rollovers (see page 2 of the instructions) 2

3 Limitation from the worksheet on page 3 of the instructions . . . . . . . . . . . . . 3

4 Compensation (see page 3 of the instructions) from the employer maintaining the high deductible 

health plan. (If self-employed, enter your earned income from the trade or business under which 

the high deductible health plan was established.) . . . . . . . . . . . . . . . . . 4

5 Archer MSA deduction. Enter the smallest of line 2, 3, or 4 here. Also include this amount on

Form 1040, line 36, or Form 1040NR, line 34. On the dotted line next to Form 1040, line 36, or

Form 1040NR, line 34, enter “MSA” and the amount . . . . . . . . . . . . . . . . 5

Caution: If line 2 is more than line 5, you may have to pay an additional tax (see page 3 of the instructions).

Part II Archer MSA Distributions

6a Total distributions you and your spouse received in 2009 from all Archer MSAs (see page 4 of the

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a

b Distributions included on line 6a that you rolled over to another Archer MSA or a health savings 

account. Also include any excess contributions (and the earnings on those excess contributions) 

included on line 6a that were withdrawn by the due date of your return (see page 4 of the

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b

c Subtract line 6b from line 6a . . . . . . . . . . . . . . . . . . . . . . . 6c

7 Unreimbursed qualified medical expenses (see page 4 of the instructions) . . . . . . . . 7

8 Taxable Archer MSA distributions. Subtract line 7 from line 6c. If zero or less, enter -0-. Also 

include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. On the dotted 

line next to line 21, enter “MSA” and the amount . . . . . . . . . . . . . . . . . 8

9a If any of the distributions included on line 8 meet any of the Exceptions to the Additional 

15% Tax (see page 4 of the instructions), check here . . . . . . . . . . . . . 

b Additional 15% tax (see page 4 of the instructions). Enter 15% (.15) of the distributions included 

on line 8 that are subject to the additional 15% tax. Also include this amount in the total on Form

1040, line 60, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 60, or Form

1040NR, line 57, enter “MSA” and the amount . . . . . . . . . . . . . . . . . 9b

Section B. Medicare Advantage MSA Distributions. If you are filing jointly and both you and your spouse received 

distributions in 2009 from a Medicare Advantage MSA, complete a separate Section B for each spouse (see 

page 4 of the instructions).

10 Total distributions you received in 2009 from all Medicare Advantage MSAs (see page 5 of the instructions) 10

11 Unreimbursed qualified medical expenses (see page 5 of the instructions) . . . . . . . . 11

12 Taxable Medicare Advantage MSA distributions. Subtract line 11 from line 10. If zero or less, 

enter -0-. Also include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. 

On the dotted line next to line 21, enter “Med MSA” and the amount . . . . . . . . . . 12

13a If any of the distributions included on line 12 meet any of the Exceptions to the Additional 

50% Tax (see page 5 of the instructions), check here . . . . . . . . . . . . . 

13b

b Additional 50% tax (see page 5 of the instructions). Also include this amount in the total on Form

1040, line 60, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 60, or Form

1040NR, line 57, enter “Med MSA” and the amount . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see page 8 of the instructions. Cat. No. 24091H Form 8853 (2009) 

14,320

9,984

12,674

8,464

24,314

*

23,731

22,848

2,544

2,543

0

*Entry for this line is greater than zero, but too small to report

*

*

*

*

*

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 110,843
192

Form 8853

Department of the Treasury 

Internal Revenue Service (99)

Archer MSAs and 

Long-Term Care Insurance Contracts

 Attach to Form 1040 or Form 1040NR.  See separate instructions.

OMB No. 1545-0074 

2009

Attachment 

Sequence No. 39

Name(s) shown on return Social security number of MSA 

account holder. If both spouses 

have MSAs, see page 1 of the instructions 

Section A. Archer MSAs. If you have only a Medicare Advantage MSA, skip Section A and complete Section B.

Part I Archer MSA Contributions and Deductions. See page 2 of the instructions before completing this part. If 

you are filing jointly and both you and your spouse have high deductible health plans with self-only coverage, 

complete a separate Part I for each spouse.

1 Total employer contributions to your Archer MSA(s) for 2009 . . . . 1

2 Archer MSA contributions you made for 2009, including those made from January 1, 2010, 

through April 15, 2010, that were for 2009. Do not include rollovers (see page 2 of the instructions) 2

3 Limitation from the worksheet on page 3 of the instructions . . . . . . . . . . . . . 3

4 Compensation (see page 3 of the instructions) from the employer maintaining the high deductible 

health plan. (If self-employed, enter your earned income from the trade or business under which 

the high deductible health plan was established.) . . . . . . . . . . . . . . . . . 4

5 Archer MSA deduction. Enter the smallest of line 2, 3, or 4 here. Also include this amount on

Form 1040, line 36, or Form 1040NR, line 34. On the dotted line next to Form 1040, line 36, or

Form 1040NR, line 34, enter “MSA” and the amount . . . . . . . . . . . . . . . . 5

Caution: If line 2 is more than line 5, you may have to pay an additional tax (see page 3 of the instructions).

Part II Archer MSA Distributions

6a Total distributions you and your spouse received in 2009 from all Archer MSAs (see page 4 of the

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a

b Distributions included on line 6a that you rolled over to another Archer MSA or a health savings 

account. Also include any excess contributions (and the earnings on those excess contributions) 

included on line 6a that were withdrawn by the due date of your return (see page 4 of the

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b

c Subtract line 6b from line 6a . . . . . . . . . . . . . . . . . . . . . . . 6c

7 Unreimbursed qualified medical expenses (see page 4 of the instructions) . . . . . . . . 7

8 Taxable Archer MSA distributions. Subtract line 7 from line 6c. If zero or less, enter -0-. Also 

include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. On the dotted 

line next to line 21, enter “MSA” and the amount . . . . . . . . . . . . . . . . . 8

9a If any of the distributions included on line 8 meet any of the Exceptions to the Additional 

15% Tax (see page 4 of the instructions), check here . . . . . . . . . . . . . 

b Additional 15% tax (see page 4 of the instructions). Enter 15% (.15) of the distributions included 

on line 8 that are subject to the additional 15% tax. Also include this amount in the total on Form

1040, line 60, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 60, or Form

1040NR, line 57, enter “MSA” and the amount . . . . . . . . . . . . . . . . . 9b

Section B. Medicare Advantage MSA Distributions. If you are filing jointly and both you and your spouse received 

distributions in 2009 from a Medicare Advantage MSA, complete a separate Section B for each spouse (see 

page 4 of the instructions).

10 Total distributions you received in 2009 from all Medicare Advantage MSAs (see page 5 of the instructions) 10

11 Unreimbursed qualified medical expenses (see page 5 of the instructions) . . . . . . . . 11

12 Taxable Medicare Advantage MSA distributions. Subtract line 11 from line 10. If zero or less, 

enter -0-. Also include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. 

On the dotted line next to line 21, enter “Med MSA” and the amount . . . . . . . . . . 12

13a If any of the distributions included on line 12 meet any of the Exceptions to the Additional 

50% Tax (see page 5 of the instructions), check here . . . . . . . . . . . . . 

13b

b Additional 50% tax (see page 5 of the instructions). Also include this amount in the total on Form

1040, line 60, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 60, or Form

1040NR, line 57, enter “Med MSA” and the amount . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see page 8 of the instructions. Cat. No. 24091H Form 8853 (2009) 

22,730

27,633

785,646

13,056

93,560

90,611

92,260

5,681

851

*

*Entry for this line is greater than zero, but too small to report

*

*

*

*

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 110,843
193

Form 8853 (2009) Attachment Sequence No. 39 Page 2 

Name of policyholder (as shown on Form 1040) Social security number of 

policyholder 

Section C. Long-Term Care (LTC) Insurance Contracts. See Filing Requirements for Section C on page 6 of the

instructions before completing this section.

If more than one Section C is attached, check here . . . . . . . . . . . . . . . . . . . . . . 

14a Name of insured  b Social security number of insured 

15 In 2009, did anyone other than you receive payments on a per diem or other periodic basis under a 

qualified LTC insurance contract covering the insured or receive accelerated death benefits under a life

insurance policy covering the insured? . . . . . . . . . . . . . . . . . . . . . . . Yes No

16 Was the insured a terminally ill individual? . . . . . . . . . . . . . . . . . . . . . . Yes No

Note: If “Yes” and the only payments you received in 2009 were accelerated death benefits that were paid 

to you because the insured was terminally ill, skip lines 17 through 25 and enter -0- on line 26.

17 Gross LTC payments received on a per diem or other periodic basis. Enter the total of the

amounts from box 1 of all Forms 1099-LTC you received with respect to the insured on which the

“Per diem” box in box 3 is checked . . . . . . . . . . . . . . . . . . . . . 17

Caution: Do not use lines 18 through 26 to figure the taxable amount of benefits paid under an 

LTC insurance contract that is not a qualified LTC insurance contract. Instead, if the benefits are 

not excludable from your income (for example, if the benefits are not paid for personal injuries or 

sickness through accident or health insurance), report the amount not excludable as income on

Form 1040, line 21.

18 Enter the part of the amount on line 17 that is from qualified LTC insurance contracts . . . . 18

19 Accelerated death benefits received on a per diem or other periodic basis. Do not include any

amounts you received because the insured was terminally ill (see page 7 of the instructions) . . 19

20 Add lines 18 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Note: If you checked “Yes” on line 15 above, see Multiple Payees on

page 7 of the instructions before completing lines 21 through 25.

21 Multiply $280 by the number of days in the LTC period . . . . . . 21

22 Costs incurred for qualified LTC services provided for the insured

during the LTC period (see page 7 of the instructions) . . . . . . 22

23 Enter the larger of line 21 or line 22 . . . . . . . . . . . . 23

24 Reimbursements for qualified LTC services provided for the insured 

during the LTC period . . . . . . . . . . . . . . . . . 24

Caution: If you received any reimbursements from LTC contracts

issued before August 1, 1996, see page 7 of the instructions.

25 Per diem limitation. Subtract line 24 from line 23 . . . . . . . . . . . . . . . . . 25

26 Taxable payments. Subtract line 25 from line 20. If zero or less, enter -0-. Also include this

amount in the total on Form 1040, line 21. On the dotted line next to line 21, enter “LTC” and the

amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

Form 8853 (2009) 

31,789

48,806

52,251

64,904

45,696

38,329

39,478

61,650

*

*

*

*Entry for this line is greater than zero, but too small to report

*
194

Form 8853 (2009) Attachment Sequence No. 39 Page 2 

Name of policyholder (as shown on Form 1040) Social security number of 

policyholder 

Section C. Long-Term Care (LTC) Insurance Contracts. See Filing Requirements for Section C on page 6 of the

instructions before completing this section.

If more than one Section C is attached, check here . . . . . . . . . . . . . . . . . . . . . . 

14a Name of insured  b Social security number of insured 

15 In 2009, did anyone other than you receive payments on a per diem or other periodic basis under a 

qualified LTC insurance contract covering the insured or receive accelerated death benefits under a life

insurance policy covering the insured? . . . . . . . . . . . . . . . . . . . . . . . Yes No

16 Was the insured a terminally ill individual? . . . . . . . . . . . . . . . . . . . . . . Yes No

Note: If “Yes” and the only payments you received in 2009 were accelerated death benefits that were paid 

to you because the insured was terminally ill, skip lines 17 through 25 and enter -0- on line 26.

17 Gross LTC payments received on a per diem or other periodic basis. Enter the total of the

amounts from box 1 of all Forms 1099-LTC you received with respect to the insured on which the

“Per diem” box in box 3 is checked . . . . . . . . . . . . . . . . . . . . . 17

Caution: Do not use lines 18 through 26 to figure the taxable amount of benefits paid under an 

LTC insurance contract that is not a qualified LTC insurance contract. Instead, if the benefits are 

not excludable from your income (for example, if the benefits are not paid for personal injuries or 

sickness through accident or health insurance), report the amount not excludable as income on

Form 1040, line 21.

18 Enter the part of the amount on line 17 that is from qualified LTC insurance contracts . . . . 18

19 Accelerated death benefits received on a per diem or other periodic basis. Do not include any

amounts you received because the insured was terminally ill (see page 7 of the instructions) . . 19

20 Add lines 18 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Note: If you checked “Yes” on line 15 above, see Multiple Payees on

page 7 of the instructions before completing lines 21 through 25.

21 Multiply $280 by the number of days in the LTC period . . . . . . 21

22 Costs incurred for qualified LTC services provided for the insured

during the LTC period (see page 7 of the instructions) . . . . . . 22

23 Enter the larger of line 21 or line 22 . . . . . . . . . . . . 23

24 Reimbursements for qualified LTC services provided for the insured 

during the LTC period . . . . . . . . . . . . . . . . . 24

Caution: If you received any reimbursements from LTC contracts

issued before August 1, 1996, see page 7 of the instructions.

25 Per diem limitation. Subtract line 24 from line 23 . . . . . . . . . . . . . . . . . 25

26 Taxable payments. Subtract line 25 from line 20. If zero or less, enter -0-. Also include this

amount in the total on Form 1040, line 21. On the dotted line next to line 21, enter “LTC” and the

amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

Form 8853 (2009) 

865,588

4,018,759

1,992,461

4,567,837

1,094,000

1,049,357

1,080,178

3,762,485

*Entry for this line is greater than zero, but too small to report

*

*
195

Form 8863

Department of the Treasury 

Internal Revenue Service (99) 

Education Credits (American Opportunity, Hope, and 

Lifetime Learning Credits)

 See separate Instructions to find out if you are eligible to take the credits.

 Attach to Form 1040 or Form 1040A.

OMB No. 1545-0074 

2009

Attachment 

Sequence No. 50 

Name(s) shown on return Your social security number 

Caution: You cannot take both an education credit and the tuition and fees deduction (see Form 8917) for the same student for the same year.

Part I American Opportunity Credit 

Use Part II if you are claiming the Hope credit for a student attending school in a Midwestern disaster area. If you use 

Part II, you cannot use Part I for any student.

Caution: You cannot take the American opportunity credit for more than 4 tax years for the same student.

1 (a) Student’s name 

(as shown on page 1 

of your tax return)

First name 

Last name

(b) Student’s 

social security 

number (as

shown on page 1 

of your tax return)

(c) Qualified

expenses (see

instructions). Do 

not enter more 

than $4,000 for 

each student.

(d) Subtract $2,000 

from the amount in 

column (c). If zero 

or less, enter -0-.

(e) Multiply the 

amount in column 

(d) by 25% (.25)

(f) If column (d) is zero, 

enter the amount from 

column (c). Otherwise, 

add $2,000 to the 

amount in column (e).

2 Tentative American opportunity credit. Add the amounts on line 1, column (f). Skip Part II if line 2 is 

more than zero. If you are taking the lifetime learning credit for a different student, go to Part III; 

otherwise, go to Part IV . . . . . . . . . . . . . . . . . . . . . . . . .  2

Part II Hope Credit 

Use this part if you are claiming the Hope credit for a student attending school in a Midwestern disaster area and elect to 

waive the computation method in Part I for all students. 

Caution: You cannot take the Hope credit for more than 2 tax years for the same student.

3 (a) Student’s name

(as shown on page 1 

of your tax return) 

First name

Last name

(b) Student’s

social security 

number (as 

shown on page 1 of 

your tax return)

(c) Qualified

expenses (see

instructions). Do 

not enter more 

than $2,400* for 

each student.

(d) Enter the smaller 

of the amount in 

column (c) or 

$1,200**

(e) Add

column (c) and

column (d)

(f) Enter one-half

of the amount in

column (e)

*For each student who attended an eligible educational institution in a Midwestern disaster area, do not enter more than $4,800.

**For each student who attended an eligible educational institution in a Midwestern disaster area, enter the smaller of the amount in column (c) or $2,400.

4 Tentative Hope credit. Add the amounts on line 3, column (f). If you are taking the lifetime learning 

credit for a different student, go to Part III; otherwise, go to Part V . . . . . . . . . . .  4

Part III Lifetime Learning Credit. Caution: You cannot take the American opportunity credit or the Hope credit and the 

lifetime learning credit for the same student in the same year. 

5 (a) Student’s name (as shown on page 1 of your tax return)

First name Last name

(b) Student’s social security

number (as shown on page

1 of your tax return)

(c) Qualified

expenses (see

instructions)

6 Add the amounts on line 5, column (c), and enter the total . . . . . . . . . . . . . . 6

7a Enter the smaller of line 6 or $10,000 . . . . . . . . . . . . . . . . . . . . 7a

b For students who attended an eligible educational institution in a Midwestern disaster area, enter the smaller

of $10,000 or their qualified expenses included on line 6 (see special rules on page 3 of the instructions) . 7b

c Subtract line 7b from line 7a . . . . . . . . . . . . . . . . . . . . . . . 7c

8a Multiply line 7b by 40% (.40) . . . . . . . . . . . . . . . . . . . . . . . 8a

b Multiply line 7c by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . 8b

c Tentative lifetime learning credit. Add lines 8a and 8b. If you have an entry on line 2, go to Part IV; otherwise go to Part V 8c

For Paperwork Reduction Act Notice, see page 5 of separate instructions. Cat. No. 25379M Form 8863 (2009)

211,461

9,598

0

211,461

0

3,346,811

211,461

9,598

0

3,346,811 111,678

0

211,461

9,598

0

3,346,811

111,678

3,346,811

3,346,811

167,969

3,170,727

167,969

3,170,727

8,990,576 8,990,576

801,523 801,523

53,482 53,482

8,990,576

8,990,576

801,523

53,482

*

*Entry for this line is greater than zero, but too small to report

*

*

* *

* *

*

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 12,367,296

Student # 1

Student # 1

Student # 2

Student # 2

Student # 3

Student # 3

Student # 4

Student # 4

Student # 1 Student # 2

Student # 3 Student # 4
196

Form 8863

Department of the Treasury 

Internal Revenue Service (99) 

Education Credits (American Opportunity, Hope, and 

Lifetime Learning Credits)

 See separate Instructions to find out if you are eligible to take the credits.

 Attach to Form 1040 or Form 1040A.

OMB No. 1545-0074 

2009

Attachment 

Sequence No. 50 

Name(s) shown on return Your social security number 

Caution: You cannot take both an education credit and the tuition and fees deduction (see Form 8917) for the same student for the same year.

Part I American Opportunity Credit 

Use Part II if you are claiming the Hope credit for a student attending school in a Midwestern disaster area. If you use 

Part II, you cannot use Part I for any student.

Caution: You cannot take the American opportunity credit for more than 4 tax years for the same student.

1 (a) Student’s name 

(as shown on page 1 

of your tax return)

First name 

Last name

(b) Student’s 

social security 

number (as

shown on page 1 

of your tax return)

(c) Qualified

expenses (see

instructions). Do 

not enter more 

than $4,000 for 

each student.

(d) Subtract $2,000 

from the amount in 

column (c). If zero 

or less, enter -0-.

(e) Multiply the 

amount in column 

(d) by 25% (.25)

(f) If column (d) is zero, 

enter the amount from 

column (c). Otherwise, 

add $2,000 to the 

amount in column (e).

2 Tentative American opportunity credit. Add the amounts on line 1, column (f). Skip Part II if line 2 is 

more than zero. If you are taking the lifetime learning credit for a different student, go to Part III; 

otherwise, go to Part IV . . . . . . . . . . . . . . . . . . . . . . . . .  2

Part II Hope Credit 

Use this part if you are claiming the Hope credit for a student attending school in a Midwestern disaster area and elect to 

waive the computation method in Part I for all students. 

Caution: You cannot take the Hope credit for more than 2 tax years for the same student.

3 (a) Student’s name

(as shown on page 1 

of your tax return) 

First name

Last name

(b) Student’s

social security 

number (as 

shown on page 1 of 

your tax return)

(c) Qualified

expenses (see

instructions). Do 

not enter more 

than $2,400* for 

each student.

(d) Enter the smaller 

of the amount in 

column (c) or 

$1,200**

(e) Add

column (c) and

column (d)

(f) Enter one-half

of the amount in

column (e)

*For each student who attended an eligible educational institution in a Midwestern disaster area, do not enter more than $4,800.

**For each student who attended an eligible educational institution in a Midwestern disaster area, enter the smaller of the amount in column (c) or $2,400.

4 Tentative Hope credit. Add the amounts on line 3, column (f). If you are taking the lifetime learning 

credit for a different student, go to Part III; otherwise, go to Part V . . . . . . . . . . .  4

Part III Lifetime Learning Credit. Caution: You cannot take the American opportunity credit or the Hope credit and the 

lifetime learning credit for the same student in the same year. 

5 (a) Student’s name (as shown on page 1 of your tax return)

First name Last name

(b) Student’s social security

number (as shown on page

1 of your tax return)

(c) Qualified

expenses (see

instructions)

6 Add the amounts on line 5, column (c), and enter the total . . . . . . . . . . . . . . 6

7a Enter the smaller of line 6 or $10,000 . . . . . . . . . . . . . . . . . . . . 7a

b For students who attended an eligible educational institution in a Midwestern disaster area, enter the smaller

of $10,000 or their qualified expenses included on line 6 (see special rules on page 3 of the instructions) . 7b

c Subtract line 7b from line 7a . . . . . . . . . . . . . . . . . . . . . . . 7c

8a Multiply line 7b by 40% (.40) . . . . . . . . . . . . . . . . . . . . . . . 8a

b Multiply line 7c by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . 8b

c Tentative lifetime learning credit. Add lines 8a and 8b. If you have an entry on line 2, go to Part IV; otherwise go to Part V 8c

For Paperwork Reduction Act Notice, see page 5 of separate instructions. Cat. No. 25379M Form 8863 (2009)

471,554

11,334

0

383,990

0

16,980,038

374,592

9,377

0

16,708,601

268,965

13,012,145

2,783,126

903,450

12,055,734

361,385

2,411,150

25,603,328 17,871,115

2,376,365 1,636,259

140,803 101,058

19,611,743

Student # 1

Student # 2

* *

* *

*

*Entry for this line is greater than zero, but too small to report

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 12,367,296

Student # 3

Student # 4

Student # 1

Student # 2

Student # 3

Student # 4

Student # 1 Student # 2

Student # 3 Student # 4
197

Form 8863 (2009) Page 2 

Part IV Refundable American Opportunity Credit

9 Enter the amount from line 2. . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Enter: $180,000 if married filing jointly; $90,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 10

11 Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 . . . 11

12 Subtract line 11 from line 10. If zero or less, stop; you cannot take any 

education credit . . . . . . . . . . . . . . . . . . . 12

13 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) . . . . . . . . . . . . . . . . . 13

14 If line 12 is: 

● Equal to or more than line 13, enter 1.000 on line 14 . . . . . . . . . . .

● Less than line 13, divide line 12 by line 13. Enter the result as a decimal (rounded to 

at least three places) . . . . . . . . . . . . . . . . . . . . .  . . . . 14 . 

15 Multiply line 9 by line 14. Caution: If you were under age 24 at the end of the year and meet 

the conditions on page 5 of the instructions, you cannot take the refundable American opportunity 

credit. Skip line 16, enter the amount from line 15 on line 17, and check this box . .  15

16 Refundable American opportunity credit. Multiply line 15 by 40% (.40). Enter the amount here and 

on Form 1040, line 66, or Form 1040A, line 43. Then go to line 17 below . . . . . . . . . 16

Part V Nonrefundable Education Credits

17 Subtract line 16 from line 15 . . . . . . . . . . . . . . . . . . . . . . . 17

18 Add line 4 and line 8c. If you have no entry on these lines, skip lines 19 through 24, and enter the 

amount from line 17 on line 25 . . . . . . . . . . . . . . . . . . . . . . . 18

19 Enter: $120,000 if married filing jointly; $60,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 19

20 Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 . . . 20

21 Subtract line 20 from line 19. If zero or less, skip lines 22 and 23, and enter 

zero on line 24 . . . . . . . . . . . . . . . . . . . . 21

22 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) . . . . . . . . . . . . . . . . . 22

23 If line 21 is: 

● Equal to or more than line 22, enter the amount from line 18 on line 24 and go to line 25 

● Less than line 22, divide line 21 by line 22. Enter the result as a decimal (rounded to at least three 

places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 .

24 Multiply line 18 by line 23 . . . . . . . . . . . . . . . . . . . . . . .  24

25 Add line 17 and line 24. If zero, stop; you cannot take any nonrefundable education credit . . . 25

26 Enter the amount from Form 1040, line 46, or Form 1040A, line 28 . . . . . . . . . . . 26

27 Enter the total, if any, of your credits from: 

● Form 1040, lines 47, 48, and the amount from Schedule R entered on line 53 .

● Form 1040A, lines 29 and 30 . . . . . . . . . . . . . . . . . .  . . . . 27

28 Subtract line 27 from line 26. If zero or less, stop; you cannot take any nonrefundable education

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

29 Nonrefundable education credits. Enter the smaller of line 25 or line 28 here and on Form 1040, 

line 49, or Form 1040A, line 31 . . . . . . . . . . . . . . . . . . . . . . . 29

*If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, see Pub. 970 for the amount to enter.

Form 8863 (2009)

3,547,009

10,598,706

3,550,148

3,525,862

7,855,326

3,525,862

3,519,330

3,525,862

10,702,000

1,164,934

10,628,655

12,231,044

10,594,441

10,541,152

10,584,616

10,571,693

10,584,616

8,980,751

8,836,029

8,980,751

157,701
198

Form 8863 (2009) Page 2 

Part IV Refundable American Opportunity Credit

9 Enter the amount from line 2. . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Enter: $180,000 if married filing jointly; $90,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 10

11 Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 . . . 11

12 Subtract line 11 from line 10. If zero or less, stop; you cannot take any 

education credit . . . . . . . . . . . . . . . . . . . 12

13 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) . . . . . . . . . . . . . . . . . 13

14 If line 12 is: 

● Equal to or more than line 13, enter 1.000 on line 14 . . . . . . . . . . .

● Less than line 13, divide line 12 by line 13. Enter the result as a decimal (rounded to 

at least three places) . . . . . . . . . . . . . . . . . . . . .  . . . . 14 . 

15 Multiply line 9 by line 14. Caution: If you were under age 24 at the end of the year and meet 

the conditions on page 5 of the instructions, you cannot take the refundable American opportunity 

credit. Skip line 16, enter the amount from line 15 on line 17, and check this box . .  15

16 Refundable American opportunity credit. Multiply line 15 by 40% (.40). Enter the amount here and 

on Form 1040, line 66, or Form 1040A, line 43. Then go to line 17 below . . . . . . . . . 16

Part V Nonrefundable Education Credits

17 Subtract line 16 from line 15 . . . . . . . . . . . . . . . . . . . . . . . 17

18 Add line 4 and line 8c. If you have no entry on these lines, skip lines 19 through 24, and enter the 

amount from line 17 on line 25 . . . . . . . . . . . . . . . . . . . . . . . 18

19 Enter: $120,000 if married filing jointly; $60,000 if single, head of 

household, or qualifying widow(er) . . . . . . . . . . . . . 19

20 Enter the amount from Form 1040, line 38,* or Form 1040A, line 22 . . . 20

21 Subtract line 20 from line 19. If zero or less, skip lines 22 and 23, and enter 

zero on line 24 . . . . . . . . . . . . . . . . . . . . 21

22 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) . . . . . . . . . . . . . . . . . 22

23 If line 21 is: 

● Equal to or more than line 22, enter the amount from line 18 on line 24 and go to line 25 

● Less than line 22, divide line 21 by line 22. Enter the result as a decimal (rounded to at least three 

places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 .

24 Multiply line 18 by line 23 . . . . . . . . . . . . . . . . . . . . . . .  24

25 Add line 17 and line 24. If zero, stop; you cannot take any nonrefundable education credit . . . 25

26 Enter the amount from Form 1040, line 46, or Form 1040A, line 28 . . . . . . . . . . . 26

27 Enter the total, if any, of your credits from: 

● Form 1040, lines 47, 48, and the amount from Schedule R entered on line 53 .

● Form 1040A, lines 29 and 30 . . . . . . . . . . . . . . . . . .  . . . . 27

28 Subtract line 27 from line 26. If zero or less, stop; you cannot take any nonrefundable education

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

29 Nonrefundable education credits. Enter the smaller of line 25 or line 28 here and on Form 1040, 

line 49, or Form 1040A, line 31 . . . . . . . . . . . . . . . . . . . . . . . 29

*If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, see Pub. 970 for the amount to enter.

Form 8863 (2009)

3,167,117

10,836,636

318,567,299

52,725,295

325,324,133

145,058,415

3,062,018

34,576,028

53,151,463

505,330

52,646,133

14,657,176

1,391,724,639

526,410,417

866,437,290

154,264,250

10,475,433

19,308,114

7,612,351

11,695,764
199

Form 8864

Department of the Treasury 

Internal Revenue Service

Biodiesel and Renewable Diesel Fuels Credit

▶ Attach to your tax return.

OMB No. 1545-1924

2009

Attachment 

Sequence No. 141

Name(s) shown on return Identifying number

Caution. You cannot claim any amounts on Form 8864 that you claimed (or will claim) on Schedule C (Form 720), Form 8849, or 

Form 4136.

Claimant has a certificate from the producer or importer of biodiesel or renewable diesel reported on lines 1 through 6 below and, if 

applicable, claimant also has a statement from the reseller. Claimant has no reason to believe that the information in the certificate or 

statement is false. Claimant may need to attach a copy of the certificate and statement. See Certification below.

Type of Fuel

(a) 

Number of Gallons 

Sold or Used

(b) 

Rate

(c) 

Column (a) x Column (b)

1 Biodiesel (other than agri-biodiesel) . . . . . . . . . 1 

2 Agri-biodiesel . . . . . . . . . . . . . . . . 2

3 Renewable diesel . . . . . . . . . . . . . . . 3 

4 Biodiesel (other than agri-biodiesel) included in a biodiesel 

mixture . . . . . . . . . . . . . . . . . . 4

5 Agri-biodiesel included in a biodiesel mixture . . . . . . 5

6 Renewable diesel included in a renewable diesel mixture . . 6

7 Qualified agri-biodiesel production produced after 2008 . . 7 

8 Add lines 1 through 7. Include this amount in your income for 2009 (see instructions) . . . . . 8

9 Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives, 

estates, and trusts (see instructions) . . . . . . . . . . . . . . . . . . . . . 9

10 Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11; partnerships and 

S corporations, report this amount on Schedule K; all others, report this amount on Form 3800, 

line 1l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Cooperatives, estates, and trusts. Subtract line 11 from line 10. Report this amount on Form 3800, 

line 1l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

General Instructions

Section references are to the Internal Revenue Code.

What’s New

• The biodiesel and renewable diesel fuels credit has 

expired for fuel sold or used after 2009. Do not include 

fuels sold or used after 2009 on this form unless the 

credit is later extended. If it is extended, the change will 

be highlighted under What's Hot in forms and publications

at www.irs.gov/formspubs.

• Biodiesel produced, sold, or used after September 30, 

2009, must meet the new ASTM D6751 cold soak 

filtration test (see Biodiesel).

Purpose of Form

Use Form 8864 to figure your biodiesel and renewable 

diesel fuels credit. Claim the credit for the tax year in 

which the sale or use occurs. This credit consists of the:

• Biodiesel credit,

• Renewable diesel credit,

• Biodiesel mixture credit,

• Renewable diesel mixture credit, and

• Small agri-biodiesel producer credit.

Definitions and Special Rules

Certification

To claim a credit on lines 1 through 6, you generally must 

attach the Certificate for Biodiesel and, if applicable, 

Statement of Biodiesel Reseller, to Form 8864. To claim a 

credit on lines 3 or 6, the certificate must indicate at all 

appropriate locations that the fuel to which it relates is 

renewable diesel and state that the fuel meets the 

requirements discussed under Renewable Diesel on 

page 2. However, if the certificate or statement was 

attached to a previously filed claim, attach a statement 

with the following information.

• Certificate identification number.

• Total gallons of agri-biodiesel, biodiesel other than 

agri-biodiesel, or renewable diesel on the certificate.

• Total gallons claimed on Schedule 3 (Form 8849).

• Total gallons claimed on Schedule C (Form 720).

• Total gallons claimed on Form 4136.

See Notice 2005-62, 2005-35 I.R.B. 443, or Pub. 510, 

Excise Taxes, for the model certificate and statement.

For Paperwork Reduction Act Notice, see instructions. Cat. No. 25778F Form 8864 (2009)

Total Forms Filed = 5,610

0

0

1,000

4,610

5,610

*

0

*Entry for this line is greater than zero, but too small to report

*

*

*

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
200

Form 8864

Department of the Treasury 

Internal Revenue Service

Biodiesel and Renewable Diesel Fuels Credit

▶ Attach to your tax return.

OMB No. 1545-1924

2009

Attachment 

Sequence No. 141

Name(s) shown on return Identifying number

Caution. You cannot claim any amounts on Form 8864 that you claimed (or will claim) on Schedule C (Form 720), Form 8849, or 

Form 4136.

Claimant has a certificate from the producer or importer of biodiesel or renewable diesel reported on lines 1 through 6 below and, if 

applicable, claimant also has a statement from the reseller. Claimant has no reason to believe that the information in the certificate or 

statement is false. Claimant may need to attach a copy of the certificate and statement. See Certification below.

Type of Fuel

(a) 

Number of Gallons 

Sold or Used

(b) 

Rate

(c) 

Column (a) x Column (b)

1 Biodiesel (other than agri-biodiesel) . . . . . . . . . 1 

2 Agri-biodiesel . . . . . . . . . . . . . . . . 2

3 Renewable diesel . . . . . . . . . . . . . . . 3 

4 Biodiesel (other than agri-biodiesel) included in a biodiesel 

mixture . . . . . . . . . . . . . . . . . . 4

5 Agri-biodiesel included in a biodiesel mixture . . . . . . 5

6 Renewable diesel included in a renewable diesel mixture . . 6

7 Qualified agri-biodiesel production produced after 2008 . . 7 

8 Add lines 1 through 7. Include this amount in your income for 2009 (see instructions) . . . . . 8

9 Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives, 

estates, and trusts (see instructions) . . . . . . . . . . . . . . . . . . . . . 9

10 Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11; partnerships and 

S corporations, report this amount on Schedule K; all others, report this amount on Form 3800, 

line 1l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Cooperatives, estates, and trusts. Subtract line 11 from line 10. Report this amount on Form 3800, 

line 1l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

General Instructions

Section references are to the Internal Revenue Code.

What’s New

• The biodiesel and renewable diesel fuels credit has 

expired for fuel sold or used after 2009. Do not include 

fuels sold or used after 2009 on this form unless the 

credit is later extended. If it is extended, the change will 

be highlighted under What's Hot in forms and publications

at www.irs.gov/formspubs.

• Biodiesel produced, sold, or used after September 30, 

2009, must meet the new ASTM D6751 cold soak 

filtration test (see Biodiesel).

Purpose of Form

Use Form 8864 to figure your biodiesel and renewable 

diesel fuels credit. Claim the credit for the tax year in 

which the sale or use occurs. This credit consists of the:

• Biodiesel credit,

• Renewable diesel credit,

• Biodiesel mixture credit,

• Renewable diesel mixture credit, and

• Small agri-biodiesel producer credit.

Definitions and Special Rules

Certification

To claim a credit on lines 1 through 6, you generally must 

attach the Certificate for Biodiesel and, if applicable, 

Statement of Biodiesel Reseller, to Form 8864. To claim a 

credit on lines 3 or 6, the certificate must indicate at all 

appropriate locations that the fuel to which it relates is 

renewable diesel and state that the fuel meets the 

requirements discussed under Renewable Diesel on 

page 2. However, if the certificate or statement was 

attached to a previously filed claim, attach a statement 

with the following information.

• Certificate identification number.

• Total gallons of agri-biodiesel, biodiesel other than 

agri-biodiesel, or renewable diesel on the certificate.

• Total gallons claimed on Schedule 3 (Form 8849).

• Total gallons claimed on Schedule C (Form 720).

• Total gallons claimed on Form 4136.

See Notice 2005-62, 2005-35 I.R.B. 443, or Pub. 510, 

Excise Taxes, for the model certificate and statement.

For Paperwork Reduction Act Notice, see instructions. Cat. No. 25778F Form 8864 (2009)

0

0

1,209

12,117

13,326

0

*

*Entry for this line is greater than zero, but too small to report

*

*

*

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 5,610
201

Form 8880

Department of the Treasury 

Internal Revenue Service

Credit for Qualified Retirement Savings Contributions

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

 See instructions on back.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 54

Name(s) shown on return Your social security number

You cannot take this credit if either of the following applies.

● The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 36 is more than $27,750 ($41,625 if head of 

household; $55,500 if married filing jointly).

● The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1992, (b) is claimed as a 

dependent on someone else’s 2009 tax return, or (c) was a student (see instructions).

Before you begin: Figure the amount of any credit for the elderly or the disabled you are claiming on Form 1040, line 53.

(a) You (b) Your spouse

1 Traditional and Roth IRA contributions for 2009. Do not include rollover 

contributions . . . . . . . . . . . . . . . . . . . . 1 

2 Elective deferrals to a 401(k) or other qualified employer plan, voluntary 

employee contributions, and 501(c)(18)(D) plan contributions for 2009 

(see instructions) . . . . . . . . . . . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . 3 

4 Certain distributions received after 2006 and before the due date 

(including extensions) of your 2009 tax return (see instructions). If

married filing jointly, include both spouses’ amounts in both columns. 

See instructions for an exception . . . . . . . . . . . . . 4 

5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . 5 

6 In each column, enter the smaller of line 5 or $2,000 . . . . . . 6 

7 Add the amounts on line 6. If zero, stop; you cannot take this credit . . . . . . . . . . 7 

8 Enter the amount from Form 1040, line 38*; Form 1040A, line 22; or 

Form 1040NR, line 36 . . . . . . . . . . . . . . . . . 8 

9 Enter the applicable decimal amount shown below:

If line 8 is— And your filing status is—

Over— But not 

over—

Married 

filing jointly

Head of 

household

Enter on line 9—

Single, Married filing 

separately, or 

Qualifying widow(er)

--- $16,500 .5 .5 .5

$16,500 $18,000 .5 .5 .2

$18,000 $24,750 .5 .5 .1

$24,750 $27,000 .5 .2 .1

$27,000 $27,750 .5 .1 .1

$27,750 $33,000 .5 .1 .0

$33,000 $36,000 .2 .1 .0

$36,000 $41,625 .1 .1 .0

$41,625 $55,500 .1 .0 .0

$55,500 --- .0 .0 .0

Note: If line 9 is zero, stop; you cannot take this credit.

9 X .

10 Multiply line 7 by line 9 . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Enter the amount from Form 1040, line 46; Form 1040A, line 28; or 

Form 1040NR, line 43 . . . . . . . . . . . . . . . . . 11 

12 1040 filers: Enter the total of your credits from lines 47 through 49, 

and Schedule R, line 24.

1040A filers: Enter the total of your credits from lines 29 through 31.

1040NR filers: Enter the total of your credits from lines 44 and 45.

 12 

13 Subtract line 12 from line 11. If zero, stop; you cannot take this credit . . . . . . . . . . 13 

14 Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line 13 

here and on Form 1040, line 50; Form 1040A, line 32; or Form 1040NR, line 46 . . . . . . . 14 

*See Pub. 590 for the amount to enter if you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico.

For Paperwork Reduction Act Notice, see back of form. Cat. No. 33394D Form 8880 (2009)

6,253,195

615,311 216,600

5,128,334 1,047,868

5,517,626 1,216,958

238,871 112,606

5,505,654 1,210,932

5,507,656 1,210,932

6,301,519

6,301,519

6,291,187

6,288,224

985,579

6,263,528

6,291,187

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 6,737,584
202

Form 8880

Department of the Treasury 

Internal Revenue Service

Credit for Qualified Retirement Savings Contributions

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

 See instructions on back.

OMB No. 1545-0074

2009

Attachment 

Sequence No. 54

Name(s) shown on return Your social security number

You cannot take this credit if either of the following applies.

● The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 36 is more than $27,750 ($41,625 if head of 

household; $55,500 if married filing jointly).

● The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1992, (b) is claimed as a 

dependent on someone else’s 2009 tax return, or (c) was a student (see instructions).

Before you begin: Figure the amount of any credit for the elderly or the disabled you are claiming on Form 1040, line 53.

(a) You (b) Your spouse

1 Traditional and Roth IRA contributions for 2009. Do not include rollover 

contributions . . . . . . . . . . . . . . . . . . . . 1 

2 Elective deferrals to a 401(k) or other qualified employer plan, voluntary 

employee contributions, and 501(c)(18)(D) plan contributions for 2009 

(see instructions) . . . . . . . . . . . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . 3 

4 Certain distributions received after 2006 and before the due date 

(including extensions) of your 2009 tax return (see instructions). If

married filing jointly, include both spouses’ amounts in both columns. 

See instructions for an exception . . . . . . . . . . . . . 4 

5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . 5 

6 In each column, enter the smaller of line 5 or $2,000 . . . . . . 6 

7 Add the amounts on line 6. If zero, stop; you cannot take this credit . . . . . . . . . . 7 

8 Enter the amount from Form 1040, line 38*; Form 1040A, line 22; or 

Form 1040NR, line 36 . . . . . . . . . . . . . . . . . 8 

9 Enter the applicable decimal amount shown below:

If line 8 is— And your filing status is—

Over— But not 

over—

Married 

filing jointly

Head of 

household

Enter on line 9—

Single, Married filing 

separately, or 

Qualifying widow(er)

--- $16,500 .5 .5 .5

$16,500 $18,000 .5 .5 .2

$18,000 $24,750 .5 .5 .1

$24,750 $27,000 .5 .2 .1

$27,000 $27,750 .5 .1 .1

$27,750 $33,000 .5 .1 .0

$33,000 $36,000 .2 .1 .0

$36,000 $41,625 .1 .1 .0

$41,625 $55,500 .1 .0 .0

$55,500 --- .0 .0 .0

Note: If line 9 is zero, stop; you cannot take this credit.

9 X .

10 Multiply line 7 by line 9 . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Enter the amount from Form 1040, line 46; Form 1040A, line 28; or 

Form 1040NR, line 43 . . . . . . . . . . . . . . . . . 11 

12 1040 filers: Enter the total of your credits from lines 47 through 49, 

and Schedule R, line 24.

1040A filers: Enter the total of your credits from lines 29 through 31.

1040NR filers: Enter the total of your credits from lines 44 and 45.

 12 

13 Subtract line 12 from line 11. If zero, stop; you cannot take this credit . . . . . . . . . . 13 

14 Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line 13 

here and on Form 1040, line 50; Form 1040A, line 32; or Form 1040NR, line 46 . . . . . . . 14 

*See Pub. 590 for the amount to enter if you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico.

For Paperwork Reduction Act Notice, see back of form. Cat. No. 33394D Form 8880 (2009)

Total Forms Filed = 6,737,584

1,039,726

1,739,592 680,297

7,177,967 1,783,982

8,917,559 2,464,279

280,650 175,490

8,734,888 2,348,697

5,971,588 1,437,684

7,409,272

205,314,275

1,265,481

10,041,033

643,078

9,397,954

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
203

OMB No. 1545-0074

Form 8885 Health Coverage Tax Credit

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 134  Attach to Form 1040, Form 1040NR, Form 1040-SS, or Form 1040-PR.

Name of recipient (if both spouses are recipients, complete a separate form for each spouse) Recipient’s social security number

Cat. No. 34641D Form 8885 (2009)

Complete This Part To See if You Are Eligible To Take This Credit

1

Part I

Part II

Check the boxes below for each month in 2009 that all of the following statements were true on the first day of that month.

February March

Health Coverage Tax Credit

2 Enter in each column the amount paid for qualified health insurance

coverage for the months checked on line 1 that are included under the

heading for the column (see instructions on page 3). Do not include on line 

2 any qualified health insurance premiums paid to “U.S. Treasury–HCTC” 

or any insurance premiums on coverage that was actually paid for with a

National Emergency Grant. Also, do not include any advance (monthly)

payments from Form 1099-H, box 1 

3

For Paperwork Reduction Act Notice, see page 4.

Before you begin: See Definitions and Special Rules that begin on page 2.

January April May June

July August September October November December

Do not complete this form if you can be claimed as a dependent on someone else’s 2009 tax return.

● You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA

(RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient.

● You were covered by a qualified health insurance plan for which you paid the premiums, or your portion of the premiums, 

directly to your health plan (including months for which you paid premiums to “U.S. Treasury–HCTC”).

● Your employer did not pay 50% or more of the cost of coverage.

● You were not enrolled in Medicaid or the Children’s Health Insurance Program (CHIP).

● You were not enrolled in the Federal Employees Health Benefits Program (FEHBP) or eligible to receive benefits under

the U.S. military health system (TRICARE).

● You were not imprisoned under federal, state, or local authority.

2

● You were not enrolled in Medicare Part A or enrolled in Medicare Part B.

You must attach the required documents listed on page

4 for any amounts included on line 2. If you do not attach 

the required documents, your credit will be disallowed.

CAUTION

CAUTION

09

Column A

January – April

Column B

May – December

Enter in each column the total amount of any Archer MSA or health savings 

accounts distributions used to pay for qualified health insurance coverage 

for the months checked on line 1 that are included under the heading for

the column 3

4 Subtract line 3 from line 2. If zero or less, enter -0-. If you entered -0- in

both columns, stop; you cannot take the credit 4

5 Applicable percentage 5 .65 .80

6 Multiply the amount on line 4 in each column by the applicable percentage 

shown on line 5 for that column 6

7 Health Coverage Tax Credit. If you received an advance payment for any month not checked 

on line 1, see the instructions for line 7 on page 4. Otherwise, add the amounts on line 6. Enter 

the result here and on Form 1040, line 70 (check box d); Form 1040NR, line 64 (check box d);

Form 1040-SS, line 9; or Form 1040-PR, line 9 7

● You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator.

Total Forms Filed = 11,836

11,836

8,651 10,832

0

8,651

8,651 10,832

10,832

*Entry for this line is greater than zero, but too small to report

*

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
204

OMB No. 1545-0074

Form 8885 Health Coverage Tax Credit

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 134  Attach to Form 1040, Form 1040NR, Form 1040-SS, or Form 1040-PR.

Name of recipient (if both spouses are recipients, complete a separate form for each spouse) Recipient’s social security number

Cat. No. 34641D Form 8885 (2009)

Complete This Part To See if You Are Eligible To Take This Credit

1

Part I

Part II

Check the boxes below for each month in 2009 that all of the following statements were true on the first day of that month.

February March

Health Coverage Tax Credit

2 Enter in each column the amount paid for qualified health insurance

coverage for the months checked on line 1 that are included under the

heading for the column (see instructions on page 3). Do not include on line 

2 any qualified health insurance premiums paid to “U.S. Treasury–HCTC” 

or any insurance premiums on coverage that was actually paid for with a

National Emergency Grant. Also, do not include any advance (monthly)

payments from Form 1099-H, box 1 

3

For Paperwork Reduction Act Notice, see page 4.

Before you begin: See Definitions and Special Rules that begin on page 2.

January April May June

July August September October November December

Do not complete this form if you can be claimed as a dependent on someone else’s 2009 tax return.

● You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA

(RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient.

● You were covered by a qualified health insurance plan for which you paid the premiums, or your portion of the premiums, 

directly to your health plan (including months for which you paid premiums to “U.S. Treasury–HCTC”).

● Your employer did not pay 50% or more of the cost of coverage.

● You were not enrolled in Medicaid or the Children’s Health Insurance Program (CHIP).

● You were not enrolled in the Federal Employees Health Benefits Program (FEHBP) or eligible to receive benefits under

the U.S. military health system (TRICARE).

● You were not imprisoned under federal, state, or local authority.

2

● You were not enrolled in Medicare Part A or enrolled in Medicare Part B.

You must attach the required documents listed on page

4 for any amounts included on line 2. If you do not attach 

the required documents, your credit will be disallowed.

CAUTION

CAUTION

09

Column A

January – April

Column B

May – December

Enter in each column the total amount of any Archer MSA or health savings 

accounts distributions used to pay for qualified health insurance coverage 

for the months checked on line 1 that are included under the heading for

the column 3

4 Subtract line 3 from line 2. If zero or less, enter -0-. If you entered -0- in

both columns, stop; you cannot take the credit 4

5 Applicable percentage 5 .65 .80

6 Multiply the amount on line 4 in each column by the applicable percentage 

shown on line 5 for that column 6

7 Health Coverage Tax Credit. If you received an advance payment for any month not checked 

on line 1, see the instructions for line 7 on page 4. Otherwise, add the amounts on line 6. Enter 

the result here and on Form 1040, line 70 (check box d); Form 1040NR, line 64 (check box d);

Form 1040-SS, line 9; or Form 1040-PR, line 9 7

● You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator.

36,989

12,424 34,106

0

12,424

8,076 27,283

34,103

*Entry for this line is greater than zero, but too small to report

*

Total Forms Filed = 11,836

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
205 Version A, Cycle 4 

Form 8889 

Department of the Treasury 

Internal Revenue Service 

Health Savings Accounts (HSAs) 

 Attach to Form 1040 or Form 1040NR.  See separate instructions. 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 53

Name(s) shown on Form 1040 or Form 1040NR Social security number of HSA 

beneficiary. If both spouses have 

HSAs, see page 3 of the instructions 

Before you begin: Complete Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, if required. 

Part I HSA Contributions and Deduction. See page 3 of the instructions before completing this part. If you are 

filing jointly and both you and your spouse each have separate HSAs, complete a separate Part I for each 

spouse. 

1 Check the box to indicate your coverage under a high-deductible health plan (HDHP) during 

2009 (see page 4 of the instructions) . . . . . . . . . . . . . . . . . . .  Self-only Family 

2 HSA contributions you made for 2009 (or those made on your behalf), including those made 

from January 1, 2010, through April 15, 2010, that were for 2009. Do not include employer 

contributions, contributions through a cafeteria plan, or rollovers (see page 4 of the instructions) 2 

3 If you were under age 55 at the end of 2009, and on the first day of every month during 2009, 

you were, or were considered, an eligible individual with the same coverage, enter $3,000

($5,950 for family coverage). All others, see page 4 of the instructions for the amount to enter . 3 

4 Enter the amount you and your employer contributed to your Archer MSAs for 2009 from Form 

8853, lines 3 and 4. If you or your spouse had family coverage under an HDHP at any time

during 2009, also include any amount contributed to your spouse’s Archer MSAs . . . . . 4 

5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . 5 

6 Enter the amount from line 5. But if you and your spouse each have separate HSAs and had 

family coverage under an HDHP at any time during 2009, see the instructions on page 4 for the 

amount to enter . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 If you were age 55 or older at the end of 2009, married, and you or your spouse had family 

coverage under an HDHP at any time during 2009, enter your additional contribution amount 

(see page 5 of the instructions) . . . . . . . . . . . . . . . . . . . . . . 7 

8 Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Employer contributions made to your HSAs for 2009 . . . . 9 

10 Qualified HSA funding distributions . . . . . . . . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . 12 

13 HSA deduction. Enter the smaller of line 2 or line 12 here and on Form 1040, line 25, or Form 

1040NR, line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 

Caution: If line 2 is more than line 13, you may have to pay an additional tax (see page 5 of the 

instructions). 

Part II HSA Distributions. If you are filing jointly and both you and your spouse each have separate HSAs, complete 

a separate Part II for each spouse. 

14 a Total distributions you received in 2009 from all HSAs (see page 6 of the instructions) . . . 14a 

b Distributions included on line 14a that you rolled over to another HSA. Also include any excess 

contributions (and the earnings on those excess contributions) included on line 14a that were 

withdrawn by the due date of your return (see page 6 of the instructions) . . . . . . . . 14b 

c Subtract line 14b from line 14a . . . . . . . . . . . . . . . . . . . . . . 14c 

15 Unreimbursed qualified medical expenses (see page 6 of the instructions) . . . . . . . 15 

16 Taxable HSA distributions. Subtract line 15 from line 14c. If zero or less, enter -0-. Also, 

include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. On the dotted

line next to line 21, enter “HSA” and the amount . . . . . . . . . . . . . . . . 16 

17 a If any of the distributions included on line 16 meet any of the Exceptions to the Additional 

10% Tax (see page 6 of the instructions), check here . . . . . . . . . . . . 

b Additional 10% tax (see page 6 of the instructions). Enter 10% (.10) of the distributions included 

on line 16 that are subject to the additional 10% tax. Also include this amount in the total on

Form 1040, line 60, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 60, or 

Form 1040NR, line 57, enter “HSA” and the amount . . . . . . . . . . . . . . . 17b 

For Paperwork Reduction Act Notice, see page 5 of the instructions. Cat. No. 37621P Form 8889 (2009) 

Total Forms Filed = 2,706,235

151,434

996,976

2,180,949

15,010

2,180,361

2,144,420

228,333

2,145,271

1,559,306

2,023,525

946,436

1,961,481

42,542

1,940,346

1,819,249

157,649

= 1,053,368 = 1,409,871

Total Boxes Checked = 31,173

31,504

1,579,028

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
206 Version A, Cycle 4 

Form 8889 

Department of the Treasury 

Internal Revenue Service 

Health Savings Accounts (HSAs) 

 Attach to Form 1040 or Form 1040NR.  See separate instructions. 

OMB No. 1545-0074

2009

Attachment 

Sequence No. 53

Name(s) shown on Form 1040 or Form 1040NR Social security number of HSA 

beneficiary. If both spouses have 

HSAs, see page 3 of the instructions 

Before you begin: Complete Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, if required. 

Part I HSA Contributions and Deduction. See page 3 of the instructions before completing this part. If you are 

filing jointly and both you and your spouse each have separate HSAs, complete a separate Part I for each 

spouse. 

1 Check the box to indicate your coverage under a high-deductible health plan (HDHP) during 

2009 (see page 4 of the instructions) . . . . . . . . . . . . . . . . . . .  Self-only Family 

2 HSA contributions you made for 2009 (or those made on your behalf), including those made 

from January 1, 2010, through April 15, 2010, that were for 2009. Do not include employer 

contributions, contributions through a cafeteria plan, or rollovers (see page 4 of the instructions) 2 

3 If you were under age 55 at the end of 2009, and on the first day of every month during 2009, 

you were, or were considered, an eligible individual with the same coverage, enter $3,000

($5,950 for family coverage). All others, see page 4 of the instructions for the amount to enter . 3 

4 Enter the amount you and your employer contributed to your Archer MSAs for 2009 from Form 

8853, lines 3 and 4. If you or your spouse had family coverage under an HDHP at any time

during 2009, also include any amount contributed to your spouse’s Archer MSAs . . . . . 4 

5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . 5 

6 Enter the amount from line 5. But if you and your spouse each have separate HSAs and had 

family coverage under an HDHP at any time during 2009, see the instructions on page 4 for the 

amount to enter . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 If you were age 55 or older at the end of 2009, married, and you or your spouse had family 

coverage under an HDHP at any time during 2009, enter your additional contribution amount 

(see page 5 of the instructions) . . . . . . . . . . . . . . . . . . . . . . 7 

8 Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Employer contributions made to your HSAs for 2009 . . . . 9 

10 Qualified HSA funding distributions . . . . . . . . . . 10 

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . 12 

13 HSA deduction. Enter the smaller of line 2 or line 12 here and on Form 1040, line 25, or Form 

1040NR, line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 

Caution: If line 2 is more than line 13, you may have to pay an additional tax (see page 5 of the 

instructions). 

Part II HSA Distributions. If you are filing jointly and both you and your spouse each have separate HSAs, complete 

a separate Part II for each spouse. 

14 a Total distributions you received in 2009 from all HSAs (see page 6 of the instructions) . . . 14a 

b Distributions included on line 14a that you rolled over to another HSA. Also include any excess 

contributions (and the earnings on those excess contributions) included on line 14a that were 

withdrawn by the due date of your return (see page 6 of the instructions) . . . . . . . . 14b 

c Subtract line 14b from line 14a . . . . . . . . . . . . . . . . . . . . . . 14c 

15 Unreimbursed qualified medical expenses (see page 6 of the instructions) . . . . . . . 15 

16 Taxable HSA distributions. Subtract line 15 from line 14c. If zero or less, enter -0-. Also, 

include this amount in the total on Form 1040, line 21, or Form 1040NR, line 21. On the dotted

line next to line 21, enter “HSA” and the amount . . . . . . . . . . . . . . . . 16 

17 a If any of the distributions included on line 16 meet any of the Exceptions to the Additional 

10% Tax (see page 6 of the instructions), check here . . . . . . . . . . . . 

b Additional 10% tax (see page 6 of the instructions). Enter 10% (.10) of the distributions included 

on line 16 that are subject to the additional 10% tax. Also include this amount in the total on

Form 1040, line 60, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 60, or 

Form 1040NR, line 57, enter “HSA” and the amount . . . . . . . . . . . . . . . 17b 

For Paperwork Reduction Act Notice, see page 5 of the instructions. Cat. No. 37621P Form 8889 (2009) 

16,035

2,785,745

10,541,736

19,060

10,524,451

10,150,387

230,438

10,380,825

3,403,988

7,402,337

2,589,379

4,434,527

110,903

4,323,624

4,185,576

170,638

91,095

3,495,083

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 2,706,235
207

Form 8889 (2009) Page 2 

Part III Income and Additional Tax for Failure To Maintain HDHP Coverage. See page 6 of the instructions 

before completing this part. If you are filing jointly and both you and your spouse each have separate HSAs, 

complete a separate Part III for each spouse. 

18 Qualified HSA distribution . . . . . . . . . . . . . . . . . . . . . . . 18 

19 Last-month rule . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 

20 Qualified HSA funding distribution . . . . . . . . . . . . . . . . . . . . . 20 

21 Total income. Add lines 18, 19, and 20. Include this amount on Form 1040, line 21, or Form 

1040NR, line 21. On the dotted line next to Form 1040, line 21, or Form 1040NR, line 21, enter 

“HSA” and the amount . . . . . . . . . . . . . . . . . . . . . . . . 21 

22 Additional tax. Multiply line 21 by 10% (.10). Include this amount in the total on Form 1040, line 

60, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 60, or Form 1040NR, 

line 57, enter “HDHP” and the amount . . . . . . . . . . . . . . . . . . . 22 

Form 8889 (2009) 

*

8,521

8,521

*Entry for this line is greater than zero, but too small to report

*

*
208

Form 8889 (2009) Page 2 

Part III Income and Additional Tax for Failure To Maintain HDHP Coverage. See page 6 of the instructions 

before completing this part. If you are filing jointly and both you and your spouse each have separate HSAs, 

complete a separate Part III for each spouse. 

18 Qualified HSA distribution . . . . . . . . . . . . . . . . . . . . . . . 18 

19 Last-month rule . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 

20 Qualified HSA funding distribution . . . . . . . . . . . . . . . . . . . . . 20 

21 Total income. Add lines 18, 19, and 20. Include this amount on Form 1040, line 21, or Form 

1040NR, line 21. On the dotted line next to Form 1040, line 21, or Form 1040NR, line 21, enter 

“HSA” and the amount . . . . . . . . . . . . . . . . . . . . . . . . 21 

22 Additional tax. Multiply line 21 by 10% (.10). Include this amount in the total on Form 1040, line 

60, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 60, or Form 1040NR, 

line 57, enter “HDHP” and the amount . . . . . . . . . . . . . . . . . . . 22 

Form 8889 (2009) 

7,914

792

*

*

*

*Entry for this line is greater than zero, but too small to report
209

Form 8903

Department of the Treasury 

Internal Revenue Service

Domestic Production Activities Deduction

 Attach to your tax return.  See separate instructions.

OMB No. 1545-1984

2009

Attachment 

Sequence No. 143

Name(s) as shown on return Identifying number

1 Domestic production gross receipts (DPGR) . . . . . . . . . . . . . . . . . 1 

2 Allocable cost of goods sold. If you are using the small business 

simplified overall method, skip lines 2 and 3 . . . . . . . 2 

3 Enter deductions and losses allocable to DPGR (see 

instructions) . . . . . . . . . . . . . . . . . 3 

4 If you are using the small business simplified overall method, 

enter the amount of cost of goods sold and other deductions or 

losses you ratably apportion to DPGR. All others, skip line 4 . . 4 

5 Add lines 2 through 4 . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Subtract line 5 from line 1 . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Qualified production activities income from estates, trusts, and certain partnerships and S 

corporations (see instructions) . . . . . . . . . . . . . . . . . . . . . 7 

8 Add lines 6 and 7. Estates and trusts, go to line 9, all others, skip line 9 and go to line 10 . . 8 

9 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . 9 

10 Qualified production activities income. Estates and trusts, subtract line 9 from line 8, all

others, enter amount from line 8. If zero or less, enter -0- here, skip lines 11 through 19, and 

enter -0- on line 20 . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Income limitation (see instructions):

• Individuals, estates, and trusts. Enter your adjusted gross income figured without the 

domestic production activities deduction . . . . . . . . . . . . . . . .

• All others. Enter your taxable income figured without the domestic production activities  11 

deduction (tax-exempt organizations, see instructions) . . . . . . . . . . .

12 Enter the smaller of line 10 or line 11. If zero or less, enter -0- here, skip lines 13 through 19, and 

enter -0- on line 20 . . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Enter 6% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 14 

15 Form W-2 wages from estates, trusts, and certain partnerships and S corporations 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 15 

16 Add lines 14 and 15. Estates and trusts, go to line 17, all others, skip line 17 and go to line 18 16 

17 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . 17 

18 Estates and trusts, subtract line 17 from line 16, all others, enter amount from line 16 . . . 18 

19 Form W-2 wage limitation. Enter 50% of line 18 . . . . . . . . . . . . . . . . 19 

20 Enter the smaller of line 13 or line 19 . . . . . . . . . . . . . . . . . . . 20 

21 Domestic production activities deduction from cooperatives. Enter deduction from Form 

1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 21 

22 Expanded affiliated group allocation (see instructions) . . . . . . . . . . . . . . 22 

23 Domestic production activities deduction. Combine lines 20 through 22 and enter the result 

here and on Form 1040, line 35; Form 1120, line 25; or the applicable line of your return . . 23 

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37712F Form 8903 (2009)

Total Forms Filed = 548,670

490,618

290,055

173,377

196,060

62,176

272,324

275,053

250,812

463,178

464,740

459,109

456,853

228,659

232,509

441,632

441,632

441,519

59,131

*

*Entry for this line is greater than zero, but too small to report

NUMBER OF RETURNS FILED FOR SELECTED LINES

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
210

Form 8903

Department of the Treasury 

Internal Revenue Service

Domestic Production Activities Deduction

 Attach to your tax return.  See separate instructions.

OMB No. 1545-1984

2009

Attachment 

Sequence No. 143

Name(s) as shown on return Identifying number

1 Domestic production gross receipts (DPGR) . . . . . . . . . . . . . . . . . 1 

2 Allocable cost of goods sold. If you are using the small business 

simplified overall method, skip lines 2 and 3 . . . . . . . 2 

3 Enter deductions and losses allocable to DPGR (see 

instructions) . . . . . . . . . . . . . . . . . 3 

4 If you are using the small business simplified overall method, 

enter the amount of cost of goods sold and other deductions or 

losses you ratably apportion to DPGR. All others, skip line 4 . . 4 

5 Add lines 2 through 4 . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Subtract line 5 from line 1 . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Qualified production activities income from estates, trusts, and certain partnerships and S 

corporations (see instructions) . . . . . . . . . . . . . . . . . . . . . 7 

8 Add lines 6 and 7. Estates and trusts, go to line 9, all others, skip line 9 and go to line 10 . . 8 

9 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . 9 

10 Qualified production activities income. Estates and trusts, subtract line 9 from line 8, all

others, enter amount from line 8. If zero or less, enter -0- here, skip lines 11 through 19, and 

enter -0- on line 20 . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Income limitation (see instructions):

• Individuals, estates, and trusts. Enter your adjusted gross income figured without the 

domestic production activities deduction . . . . . . . . . . . . . . . .

• All others. Enter your taxable income figured without the domestic production activities  11 

deduction (tax-exempt organizations, see instructions) . . . . . . . . . . .

12 Enter the smaller of line 10 or line 11. If zero or less, enter -0- here, skip lines 13 through 19, and 

enter -0- on line 20 . . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Enter 6% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 14 

15 Form W-2 wages from estates, trusts, and certain partnerships and S corporations 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 15 

16 Add lines 14 and 15. Estates and trusts, go to line 17, all others, skip line 17 and go to line 18 16 

17 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . 17 

18 Estates and trusts, subtract line 17 from line 16, all others, enter amount from line 16 . . . 18 

19 Form W-2 wage limitation. Enter 50% of line 18 . . . . . . . . . . . . . . . . 19 

20 Enter the smaller of line 13 or line 19 . . . . . . . . . . . . . . . . . . . 20 

21 Domestic production activities deduction from cooperatives. Enter deduction from Form 

1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 21 

22 Expanded affiliated group allocation (see instructions) . . . . . . . . . . . . . . 22 

23 Domestic production activities deduction. Combine lines 20 through 22 and enter the result 

here and on Form 1040, line 35; Form 1120, line 25; or the applicable line of your return . . 23 

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37712F Form 8903 (2009)

5,693,391

770,346,147

516,763,783

224,211,212

43,497,692

784,472,745

-14,126,598

45,139,942

122,321,231

235,375,799

91,198,230

5,471,777

127,303,199

75,297,558

202,600,756

101,300,477

5,295,033

395,658

*

*Entry for this line is greater than zero, but too small to report

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 548,670
211

Form 8910

Department of the Treasury 

Internal Revenue Service 

Alternative Motor Vehicle Credit

 Attach to your tax return.

OMB No. 1545-1998

2009

Attachment 

Sequence No. 152

Name(s) shown on return Identifying number

Part I Tentative Credit

Use a separate column for each vehicle. If you need more columns, 

use additional Forms 8910 and include the totals on lines 13 and 17. (a) Vehicle 1 (b) Vehicle 2 (c) Vehicle 3

1 Year, make, and model of vehicle . . . . . . . 1

2 Enter date vehicle was placed in service (MM/DD/YYYY) . 2 / / / / / /

 3 Credit allowable (see instructions for amount to enter) 3

 4 If you are not claiming the plug-in conversion credit, skip 

lines 4 through 8, enter -0- on line 9, and go to line 10. 

Otherwise, enter the cost of converting the vehicle to a 

qualified plug-in electric drive motor vehicle (for converted 

vehicles placed in service after February 17, 2009) . . 4

5 Section 179 expense deduction (see instructions) . . 5

6 Subtract line 5 from line 4 . . . . . . . . . . 6

7 Multiply line 6 by 10% (.10) . . . . . . . . . 7

8 Maximum plug-in conversion credit amount allowable . 8 4,000 00 4,000 00 4,000 00

9 Enter the smaller of line 7 or line 8 . . . . . . . 9

10 Tentative credit. Add lines 3 and 9 . . . . . . . 10

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or 

S corporation, skip Part II and go to Part III. All others, go to Part II.

Part II Credit for Business/Investment Use Part of Vehicle

11 Business/investment use percentage (see instructions) . 11 % % %

12 Multiply line 10 by line 11 . . . . . . . . . . 12

13 Add columns (a) through (c) on line 12 . . . . . . . . . . . . . . . . . . . . 13

14 Alternative motor vehicle credit from partnerships and S corporations . . . . . . . . . . 14

15 Business/investment use part of credit. Add lines 13 and 14. Partnerships and S corporations, 

report this amount on Schedule K; all others, report this amount on Form 3800, line 1r . . . . 15

Part III Credit for Personal Use Part of Vehicle

16 If you skipped Part II, enter the amount from line 10. If 

you completed Part II, subtract line 12 from line 10 . 16

17 Add columns (a) through (c) on line 16 . . . . . . . . . . . . . . . . . . . . 17

18 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 . . . . . . . . . . 18

19 Enter the total, if any, of your credits from Form 1040, lines 47 through 50; Form 5695, line 11; Form 

8834, line 22; and Schedule R, line 24; or Form 1040NR, lines 44 through 46; Form 5695, line 11; and 

Form 8834, line 22 . . . . . . . . . . . . . . . . . . 19

20 Subtract line 19 from line 18. If zero or less, stop. You cannot claim the personal use part of the

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

21 Personal use part of credit. Enter the smaller of line 17 or line 20 here and on Form 1040, line 53 (or 

Form 1040NR, line 49) and check box c on that line. If line 20 is smaller than line 17, see instructions 21

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37720F Form 8910 (2009)

Total Forms Filed = 80,560

7,380

8,406

78,608

34,849

77,264

75,752

7,074 * 0

0 0

7,074 0

7,074 0

7,074 0

79,234 1,047 0

*Entry for this line is greater than zero, but too small to report

*

*

*

*

*

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
212

Form 8910

Department of the Treasury 

Internal Revenue Service 

Alternative Motor Vehicle Credit

 Attach to your tax return.

OMB No. 1545-1998

2009

Attachment 

Sequence No. 152

Name(s) shown on return Identifying number

Part I Tentative Credit

Use a separate column for each vehicle. If you need more columns, 

use additional Forms 8910 and include the totals on lines 13 and 17. (a) Vehicle 1 (b) Vehicle 2 (c) Vehicle 3

1 Year, make, and model of vehicle . . . . . . . 1

2 Enter date vehicle was placed in service (MM/DD/YYYY) . 2 / / / / / /

 3 Credit allowable (see instructions for amount to enter) 3

 4 If you are not claiming the plug-in conversion credit, skip 

lines 4 through 8, enter -0- on line 9, and go to line 10. 

Otherwise, enter the cost of converting the vehicle to a 

qualified plug-in electric drive motor vehicle (for converted 

vehicles placed in service after February 17, 2009) . . 4

5 Section 179 expense deduction (see instructions) . . 5

6 Subtract line 5 from line 4 . . . . . . . . . . 6

7 Multiply line 6 by 10% (.10) . . . . . . . . . 7

8 Maximum plug-in conversion credit amount allowable . 8 4,000 00 4,000 00 4,000 00

9 Enter the smaller of line 7 or line 8 . . . . . . . 9

10 Tentative credit. Add lines 3 and 9 . . . . . . . 10

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or 

S corporation, skip Part II and go to Part III. All others, go to Part II.

Part II Credit for Business/Investment Use Part of Vehicle

11 Business/investment use percentage (see instructions) . 11 % % %

12 Multiply line 10 by line 11 . . . . . . . . . . 12

13 Add columns (a) through (c) on line 12 . . . . . . . . . . . . . . . . . . . . 13

14 Alternative motor vehicle credit from partnerships and S corporations . . . . . . . . . . 14

15 Business/investment use part of credit. Add lines 13 and 14. Partnerships and S corporations, 

report this amount on Schedule K; all others, report this amount on Form 3800, line 1r . . . . 15

Part III Credit for Personal Use Part of Vehicle

16 If you skipped Part II, enter the amount from line 10. If 

you completed Part II, subtract line 12 from line 10 . 16

17 Add columns (a) through (c) on line 16 . . . . . . . . . . . . . . . . . . . . 17

18 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 . . . . . . . . . . 18

19 Enter the total, if any, of your credits from Form 1040, lines 47 through 50; Form 5695, line 11; Form 

8834, line 22; and Schedule R, line 24; or Form 1040NR, lines 44 through 46; Form 5695, line 11; and 

Form 8834, line 22 . . . . . . . . . . . . . . . . . . 19

20 Subtract line 19 from line 18. If zero or less, stop. You cannot claim the personal use part of the

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

21 Personal use part of credit. Enter the smaller of line 17 or line 20 here and on Form 1040, line 53 (or 

Form 1040NR, line 49) and check box c on that line. If line 20 is smaller than line 17, see instructions 21

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37720F Form 8910 (2009)

5,510

6,851

156,695

44,376

1,955,200

137,329

112,159 0

0 0

112,158 0

11,215 0

11,109 0

160,737 1,468 0

*

*Entry for this line is greater than zero, but too small to report

*

*

*

*

*

Total Forms Filed = 80,560

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
213

OMB No. 1545-0074 Tuition and Fees Deduction

Form 8917

� See Instructions.

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 163

Name(s) shown on return Your social security number

1

2 Add the amounts on line 1, column (c), and enter the total

3 Enter the amount from Form 1040, line 22, or Form 1040A, line 15

4 Enter the total from either:

Enter the smaller of line 2, or $4,000.

6

(a) Student’s name (as shown on page 1 of your tax return)

Before you begin:

2

3

6

4

For Paperwork Reduction Act Notice, see page 3. Cat. No. 37728P Form 8917 (2009)

Tuition and fees deduction. Is the amount on line 5 more than $65,000 ($130,000 if married

filing jointly)?

Yes. Enter the smaller of line 2, or $2,000.

General Instructions

No.

✔ If you file Form 1040, figure any write-in adjustments to be entered on the dotted line next to Form

1040, line 36. See the 2009 Form 1040 instructions for line 36.

✔ To see if you qualify for this deduction, see Who Can Take the Deduction in the instructions below.

09

You cannot take both an education credit from Form 8863 and the tuition and fees deduction from this form for the

same student for the same tax year.

� Attach to Form 1040 or Form 1040A.

(b) Student’s social security

number (as shown on page

1 of your tax return)

(c) Qualified

expenses (see

First name Last name instructions)

● Form 1040A, lines 16 through 18

● Form 1040, lines 23 through 33, plus any write-in adjustments

entered on the dotted line next to Form 1040, line 36, or

5

5

Subtract line 4 from line 3.* If the result is more than $80,000 ($160,000 if married filing jointly),

stop; you cannot take the deduction for tuition and fees

*If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico,

see Effect of the Amount of Your Income on the Amount of Your Deduction in Pub. 970, chapter

7, to figure the amount to enter on line 5.



Purpose of Form

Use Form 8917 to figure and take the deduction for tuition and

fees expenses paid in 2009.

This deduction is based on qualified education expenses

paid to an eligible postsecondary educational institution. See

What Expenses Qualify, on page 2, for more information.

Qualified education expenses must be reduced by

any expenses paid directly or indirectly using

tax-free educational assistance. See Tax-free

educational assistance and refunds of qualified

education expenses on page 2.

Section references are to the Internal Revenue Code unless

otherwise noted.

Who Can Take the Deduction

You may be able to take the deduction if you, your spouse, or

a dependent you claim on your tax return was a student

enrolled at or attending an eligible educational institution. The

deduction is based on the amount of qualified education

expenses you paid for the student in 2009 for academic

periods beginning in 2009 and the first 3 months of 2010.

Generally, in order to claim the deduction for qualified

education expenses for a dependent, you must have paid the

expenses in 2009 and must claim an exemption for the

student as a dependent on your 2009 tax return (line 6c of

Form 1040 or 1040A). For additional information, see chapter

7 of Pub. 970.

You may be able to take the American opportunity

credit, Hope credit, or lifetime learning credit for

your education expenses instead of the tuition and

fees deduction. Figure your tax both ways and

choose the one that gives you the lower tax. See Form 8863,

Education Credits, and Pub. 970, Tax Benefits for Education,

for more information about these credits.

TIP

CAUTION

CAUTION

Also enter this amount on Form 1040, line 34, or Form 1040A, line 19.

Total Forms Filed = 2,426,399

2,426,386

110,267

3,902

2,426,399

2,423,403

2,419,446

Student 1 SSN = 2,426,386

 Student 2 SSN = 110,267

Student 3 SSN = 3,902

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
214

OMB No. 1545-0074 Tuition and Fees Deduction

Form 8917

� See Instructions.

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 163

Name(s) shown on return Your social security number

1

2 Add the amounts on line 1, column (c), and enter the total

3 Enter the amount from Form 1040, line 22, or Form 1040A, line 15

4 Enter the total from either:

Enter the smaller of line 2, or $4,000.

6

(a) Student’s name (as shown on page 1 of your tax return)

Before you begin:

2

3

6

4

For Paperwork Reduction Act Notice, see page 3. Cat. No. 37728P Form 8917 (2009)

Tuition and fees deduction. Is the amount on line 5 more than $65,000 ($130,000 if married

filing jointly)?

Yes. Enter the smaller of line 2, or $2,000.

General Instructions

No.

✔ If you file Form 1040, figure any write-in adjustments to be entered on the dotted line next to Form

1040, line 36. See the 2009 Form 1040 instructions for line 36.

✔ To see if you qualify for this deduction, see Who Can Take the Deduction in the instructions below.

09

You cannot take both an education credit from Form 8863 and the tuition and fees deduction from this form for the

same student for the same tax year.

� Attach to Form 1040 or Form 1040A.

(b) Student’s social security

number (as shown on page

1 of your tax return)

(c) Qualified

expenses (see

First name Last name instructions)

● Form 1040A, lines 16 through 18

● Form 1040, lines 23 through 33, plus any write-in adjustments

entered on the dotted line next to Form 1040, line 36, or

5

5

Subtract line 4 from line 3.* If the result is more than $80,000 ($160,000 if married filing jointly),

stop; you cannot take the deduction for tuition and fees

*If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico,

see Effect of the Amount of Your Income on the Amount of Your Deduction in Pub. 970, chapter

7, to figure the amount to enter on line 5.



Purpose of Form

Use Form 8917 to figure and take the deduction for tuition and

fees expenses paid in 2009.

This deduction is based on qualified education expenses

paid to an eligible postsecondary educational institution. See

What Expenses Qualify, on page 2, for more information.

Qualified education expenses must be reduced by

any expenses paid directly or indirectly using

tax-free educational assistance. See Tax-free

educational assistance and refunds of qualified

education expenses on page 2.

Section references are to the Internal Revenue Code unless

otherwise noted.

Who Can Take the Deduction

You may be able to take the deduction if you, your spouse, or

a dependent you claim on your tax return was a student

enrolled at or attending an eligible educational institution. The

deduction is based on the amount of qualified education

expenses you paid for the student in 2009 for academic

periods beginning in 2009 and the first 3 months of 2010.

Generally, in order to claim the deduction for qualified

education expenses for a dependent, you must have paid the

expenses in 2009 and must claim an exemption for the

student as a dependent on your 2009 tax return (line 6c of

Form 1040 or 1040A). For additional information, see chapter

7 of Pub. 970.

You may be able to take the American opportunity

credit, Hope credit, or lifetime learning credit for

your education expenses instead of the tuition and

fees deduction. Figure your tax both ways and

choose the one that gives you the lower tax. See Form 8863,

Education Credits, and Pub. 970, Tax Benefits for Education,

for more information about these credits.

TIP

CAUTION

CAUTION

Also enter this amount on Form 1040, line 34, or Form 1040A, line 19.

12,615,918

386,971

13,605

13,016,494

142,761,972

5,442,734

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 2,426,399
215

Form 8936

Department of the Treasury

Internal Revenue Service

Qualified Plug-in Electric Drive Motor Vehicle Credit OMB No. 1545-2137

Attachment

Sequence No. 125

 Attach to your tax return.

Part I

Part III

Name(s) shown on return Identifying number

Tentative Credit

Enter date vehicle was placed in service (MM/DD/YYYY)

Tentative credit (see instructions for amount to enter)

Multiply line 3 by line 4

Add columns (a) through (c) on line 5

Qualified plug-in electric drive motor vehicle credit from partnerships and S corporations

Credit for Personal Use Part of Vehicle

2

3

5

2

3

5

(a) Vehicle 1 (b) Vehicle 2 (c) Vehicle 3

Cat. No. 37751E Form 8936 (2009)

6 6

For Paperwork Reduction Act Notice, see instructions.

1 Year, make, and model of vehicle 1

If you skipped Part II, enter the amount from line 3. If you

completed Part II, subtract line 5 from line 3

9

Business/investment use part of credit. Add lines 6 and 7. Partnerships and S corporations,

report this amount on Schedule K; all others, report this amount on Form 3800, line 1y

7

13

14 Personal use part of credit. Enter the smaller of line 10 or line 13 here and on Form 1040, line 53,

or Form 1040NR, line 49. Check box c on that line and enter “8936” in the space next to that box.

If line 13 is smaller than line 10, see instructions

Subtract line 12 from line 11

12

13

14

7

Use a separate column for each vehicle. If you need more columns, use

additional Forms 8936 and include the totals on lines 6 and 10.

/ / / / / /

4 Business/investment use percentage (see instructions) 4 % % %

Part II Credit for Business/Investment Use Part of Vehicle

8

8

11

10 Add columns (a) through (c) on line 9 10

12

9

09

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or 

S corporation, skip Part II and go to Part III. All others, go to Part II.

Enter the amount from Form 1040, line 46, or Form 1040NR, line 43

Enter the total, if any, of your credits from Form 1040, lines 47 through 50 (or Form 1040NR, lines

44 through 46); Form 5695, line 11; Form 8834, line 22; Form 8910, line 21; and 

Schedule R, line 24

11

618

1,384

2,002

22,612

11,319

24,355

22,571

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 24,414
216

Form 8936

Department of the Treasury

Internal Revenue Service

Qualified Plug-in Electric Drive Motor Vehicle Credit OMB No. 1545-2137

Attachment

Sequence No. 125

 Attach to your tax return.

Part I

Part III

Name(s) shown on return Identifying number

Tentative Credit

Enter date vehicle was placed in service (MM/DD/YYYY)

Tentative credit (see instructions for amount to enter)

Multiply line 3 by line 4

Add columns (a) through (c) on line 5

Qualified plug-in electric drive motor vehicle credit from partnerships and S corporations

Credit for Personal Use Part of Vehicle

2

3

5

2

3

5

(a) Vehicle 1 (b) Vehicle 2 (c) Vehicle 3

Cat. No. 37751E Form 8936 (2009)

6 6

For Paperwork Reduction Act Notice, see instructions.

1 Year, make, and model of vehicle 1

If you skipped Part II, enter the amount from line 3. If you

completed Part II, subtract line 5 from line 3

9

Business/investment use part of credit. Add lines 6 and 7. Partnerships and S corporations,

report this amount on Schedule K; all others, report this amount on Form 3800, line 1y

7

13

14 Personal use part of credit. Enter the smaller of line 10 or line 13 here and on Form 1040, line 53,

or Form 1040NR, line 49. Check box c on that line and enter “8936” in the space next to that box.

If line 13 is smaller than line 10, see instructions

Subtract line 12 from line 11

12

13

14

7

Use a separate column for each vehicle. If you need more columns, use

additional Forms 8936 and include the totals on lines 6 and 10.

/ / / / / /

4 Business/investment use percentage (see instructions) 4 % % %

Part II Credit for Business/Investment Use Part of Vehicle

8

8

11

10 Add columns (a) through (c) on line 9 10

12

9

09

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or 

S corporation, skip Part II and go to Part III. All others, go to Part II.

Enter the amount from Form 1040, line 46, or Form 1040NR, line 43

Enter the total, if any, of your credits from Form 1040, lines 47 through 50 (or Form 1040NR, lines

44 through 46); Form 5695, line 11; Form 8834, line 22; Form 8910, line 21; and 

Schedule R, line 24

11

4,229

2,388

6,617

149,096

27,897

2,049,461

129,372

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2009 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 24,414