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 

2008 Estimated 

Data Line Counts 

Individual Income 

Tax Returns 

(Rev. 08-2010) 

This 2008 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 2008

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

filed in Processing Year 2009 that were sampled statistically and then 

weighted to estimate the entire 2008 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. 

2008 Complete Report estimates: 

142,450,569 Total, all individual returns filed

 84,317,993 1040 returns

 36,280,305 1040A returns

 21,852,270 1040EZ returns

 

Estimates of returns filed electronically: 

 95,243,204 Total, all individual returns filed

 51,906,024 1040 returns

 28,761,499 1040A returns

 14,575,681 1040EZ returns

2008 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 111

Form 1040 only

Returns............................................. pg 15

Amount............................................pg 113

Electronically filed returns

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

Amount............................................pg 115

Form 1040A

Returns............................................. pg 19

Amount............................................pg 117

Form 1040EZ 

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

Amount............................................pg 119

Schedule 1

Returns............................................. pg 22

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

Schedule 2

Returns............................................. pg 23

Amount........................................... pg 121

Schedule 3

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

Amount........................................... pg 123

Schedule A & B

Returns............................................. pg 27

Amount........................................... pg 125

Schedule C

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

Amount........................................... pg 127

Schedule C-EZ

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

Amount........................................... pg 129

Schedule D

Contents

Returns............................................. pg 32

Amount........................................... pg 130

Schedule E

Returns............................................. pg 34

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

Schedule EIC

Returns............................................. pg 36

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

Schedule F

Returns............................................. pg 37

Amount........................................... pg 135

Schedule R

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

Amount........................................... pg 137

Schedule SE

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

Amount........................................... pg 139

* Form 982

Returns............................................. pg 43

Amount............................................ pg141

Form 2106

Returns............................................. pg 44

Amount............................................ pg142

Form 2106-EZ

Returns............................................. pg 46

Amount........................................... pg 144

Form 2439

Returns............................................. pg 47

Amount........................................... pg 145

Form 2441

Returns............................................. pg 48

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

Form 3468

Returns............................................. pg 50

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

Form 3800

Returns............................................. pg 53

Amount........................................... pg 151
Form 3903

Returns............................................. pg 56

Amount........................................... pg 154

Form 4136

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

Amount........................................... pg 155

Form 4562

Returns............................................. pg 61

Amount........................................... pg 159

Form 4684

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

Amount........................................... pg 161

Form 4797

Returns............................................. pg 65

Amount........................................... pg 163

Form 4835

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

Amount........................................... pg 165

Form 4952

Returns............................................. pg 68

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

Form 4972

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

Amount........................................... pg 167

Form 5329

Returns............................................. pg 70

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

* Form 5405

Returns............................................. pg 72

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

Form 5695

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

Amount........................................... pg 171

Form 5884

Returns............................................. pg 74

Amount........................................... pg 172

Form 6251

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

Amount........................................... pg 173

Form 6252

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

Amount........................................... pg 175

Form 6781

Returns............................................. pg 78

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

Form 8283

Returns............................................. pg 79

Amount........................................... pg 177

Form 8396

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

Amount........................................... pg 179

Form 8582

Returns............................................. pg 82

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

Form 8586

Returns............................................. pg 83

Amount........................................... pg 181

Form 8606

Returns............................................. pg 84

Amount........................................... pg 182

Form 8615

Returns............................................. pg 86

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

Form 8801

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

Amount........................................... pg 185

Form 8812

Returns............................................. pg 91

Amount........................................... pg 189

Form 8814

Returns............................................. pg 92

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

Form 8824

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

Amount........................................... pg 191

Form 8829

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

Amount........................................... pg 193

Form 8839

Returns............................................. pg 96

Amount........................................... pg 194

Form 8844

Returns............................................. pg 98

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

Form 8846

Returns............................................. pg 99

Amount........................................... pg 197

Form 8853

Returns........................................... pg 100

Amount........................................... pg 198
* New Form for Tax Year 2008 Edition

This publication was prepared by Kyle Mudry and Adrian Dungan, 

economists with the Individual Returns Analysis Section.

Form 8863

Returns........................................... pg 102

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

Form 8864

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

Amount........................................... pg 201

Form 8880

Returns........................................... pg 104

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

Form 8889

Returns........................................... pg 105

Amount........................................... pg 203

Form 8903

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

Amount........................................... pg 205

Form 8910

Returns........................................... pg 108

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

Form 8917

Returns........................................... pg 109

Amount........................................... pg 207

 Totals for Forms and Schedules from Estimated Data Line Counts for Tax Year 2008

Total Electronically Filed

All returns filed 142,450,569 95,243,204

Form 982, reduction of tax attributes 147,841 110,933

Form 1040 84,317,993 51,906,024

Form 1040A 36,280,305 28,761,499

Form 1040EZ 21,852,270 14,575,681

Form 1040A-schedule 1, interest/dividends 2,541,129 1,677,724 tabulated within Schedule B total

Form 1040A-schedule 2, child care credit 2,053,912 1,935,361 (similar to Form 2441)

Form 1040A-schedule 3, elderly credit 71,388 10,031 (similar to Schedule R)

Schedule A, itemized deductions 48,840,259 33,007,104

Schedule B, interest & dividends 25,551,356 13,441,617 includes schedule 1, Form 1040A

Schedule C, sole-prop business 25,204,721 13,925,048

Schedule C-EZ 4,356,802 2,757,948 tabulated within Schedule C total

Schedule D, capital gain/loss 21,230,432 12,605,515

Schedule E, supplemental income 17,711,465 10,389,254

Schedule EIC, earned income credit 19,226,833 16,643,797

Schedule F, profit or loss from farming 2,008,701 1,198,738

Schedule R, elderly or disabled 126,876 17,671 includes schedule 3, Form 1040A

Schedule SE, self employed tax 18,471,792 10,275,576

Form 2106, employee business expense 9,206,616 5,987,733 

Form 2106-EZ 4,675,992 3,300,312

Form 2439, undistributed long term capital gains 79,042 42,283

Form 2441, child care expenses 7,373,757 6,067,521 includes schedule 2, Form 1040A

Form 3468, investment credit 13,678 3,379

Form 3800, general business credit 524,506 249,646

Form 3903, moving expenses 1,120,865 910,528

Form 4136, fuels tax credit 317,783 193,715

Form 4562, depreciation expense 11,867,829 7,518,267

Form 4684, casualties and thefts 721,740 470,837

Form 4797, sales of business property 2,838,411 1,582,410 

Form 4835, farm rental 592,708 337,408

Form 4952, investment interest 1,886,484 966,877

Form 4972, lump-sum distributions 13,735 9,623

Form 5329, retirement plans tax 1,555,643 1,066,212

Form 5405, first-time homebuyer credit 1,204,526 1,018,110

Form 5695, residential energy credits 250,467 150,899

Form 5884, work opportunity credit 61,538 23,199

Form 6251, alternative minimum tax 9,374,519 5,506,475

Form 6252, installment sale income 775,767 438,842

Form 6781, gains/losses from contracts, etc 483,821 237,554

Form 8283, noncash charitable contributions 6,997,323 4,935,962

Form 8396, mortgage interest credit 47,229 39,164

Form 8582, passive activity loss limit 4,211,406 2,439,541

Form 8586, low income housing 52,988 30,321

Form 8606, nondeductible IRA's 2,117,641 1,097,799

Form 8615, under age 14 tax 451,188 211,854

Form 8801, prior year minimum tax credit 1,347,917 670,727

Form 8812, additional child tax credit 18,269,024 14,781,141

Form 8814, parent's report for child 230,111 92,530

Form 8824, like-kind exchanges 128,114 83,330

Form 8829, expense for business use of home not available not available

Form 8839, qualified adoption expenses 102,905 72,865

Form 8844, empowerment zone credit 39,325 11,028

Form 8846, credit for employer SS and medicare tax 83,829 43,484

Form 8853, medical savings account 102,384 50,148

Form 8863, education, hope & lifetime learning credits 7,811,855 6,114,355

Form 8864, biodiesel and renewable diesel fuels 8,721 5,583

Form 8880, credit for qualified retirement savings contrib. 6,392,910 4,982,265

Form 8889, health savings accounts 2,028,412 1,410,544

Form 8903, domestic production activities 559,920 281,965

Form 8910, alternative motor vehicle credit 40,290 27,134

Form 8917, tuition and fees deduction 4,572,657 3,322,959

Limitations and Guidelines for 

The 2008 Data Line Counts

Since the line counts used in this package are obtained from the Tax Year 2008 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 119,344,126 and 

119,812,874). These confidence intervals correspond to the estimates for all Individual Income Tax 

Returns filed for Tax Year 2008. 

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

Item Line number on 1040

Salaries and wages 7 ( 119,344,126 , 119,812,874 )

Taxable interest 8a ( 62,155,846 , 62,743,372 )

Tax-exempt interest 8b ( 6,339,280 , 6,566,946 )

Ordinary dividends 9a ( 30,805,819 , 31,280,407 )

Taxable refunds of state & local taxes 10 ( 22,596,015 , 23,043,281 )

Alimony received 11 ( 403,747 , 469,653 )

Capital gain distributions 13 (margin write in) ( 3,220,938 , 3,422,774 )

Total taxable IRA distributions 15b ( 11,087,290 , 11,431,558 )

Total pension and annuities 16a ( 27,764,678 , 28,258,806 )

Taxable pension and annuities 16b ( 25,299,963 , 25,780,529 )

Unemployment compensation 19 ( 9,362,867 , 9,702,925 )

Social security benefits 20a ( 23,835,745 , 24,298,021 )

Taxable social security benefits 20b ( 14,830,024 , 15,200,846 )

Net operating loss 21 (margin write in) ( 881,126 , 959,030 )

Educator expenses 23 ( 3,643,045 , 3,863,745 )

IRA deduction 32 ( 2,650,537 , 2,828,813 )

95% confidence interval
Limitations and Guidelines for 2008 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 ( 8,963,614 , 9,307,402 )

Tuition and fees deduction 34 ( 4,454,659 , 4,698,649 )

Moving expenses 26 ( 1,052,785 , 1,174,125 )

One-half of self-employment tax 27 ( 17,278,133 , 17,544,315 )

Self-employed health insurance deduction 29 ( 3,538,300 , 3,697,132 )

Keogh and self-employed SEP and SIMPLE plan 28 ( 973,387 , 1,047,455 )

Penalty on early withdrawal of savings 30 ( 1,247,740 , 1,374,158 )

Alimony paid 31a ( 541,249 , 618,781 )

Total adjustments 36 ( 35,521,385 , 36,026,225 )

Adjusted gross income 37 ( 141,775,183 , 141,825,211 )

Total standard deduction 39 (margin write in) ( 91,510,956 , 92,050,628 )

Additional standard deduction 39 (margin write in) ( 12,337,092 , 12,710,196 )

Total itemized deductions 40 ( 47,912,322 , 48,422,124 )

Taxable income 43 ( 107,719,467 , 108,269,807 )

Tax 44 ( 106,876,514 , 107,422,548 )

95% confidence interval

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

50) are listed below.

Form 4972 
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 

2009. 

All returns processed during 2009 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 2008. 

While most of the returns processed during Calendar Year 2009 were for Tax Year 2008, the remaining returns were mostly for prior years, and 

a few for non-calendar years ending during 2009 

and 2010. Returns for prior years were used in 

place of 2008 returns received and processed after 

December 31, 2009. 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 2009. 

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 

Price Index for the Gross Domestic Product to 

represent a base year of 1991. (See footnote 2 

for details.) 

Description of the Sample

For the Estimated Data Line Counts
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 2009 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 2008, 0.16 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

Total of All 

Returns Filed

Department of the Treasury—Internal Revenue Service 1040 U.S. Individual Income Tax Return

For the year Jan. 1–Dec. 31, 2008, or other tax year beginning , 2008, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 14.)

L

A

B

E

L

H

E

R

E

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

Use the IRS

label.

Otherwise,

please print

or type.

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

City, town or post office, state, and ZIP code. If you have a foreign address, see page 14.

Presidential

Election Campaign 

1 Single

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

Check only

one box.

3

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

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

Exemptions b Spouse

(4) if qualifying

child for child tax

credit (see page 17)

c Dependents: (2) Dependent’s

social security number

(3) Dependent’s

relationship to (1) First name Last name you

If more than four

dependents, see

page 17.

d Total number of exemptions claimed

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

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

b Tax-exempt interest. Do not include on line 8a 8b Attach Form(s)

W-2 here. Also

attach Forms

W-2G and

1099-R if tax

was withheld.

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

10 Taxable refunds, credits, or offsets of state and local income taxes (see page 22) 10

11 Alimony received 11

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

Enclose, but do

not attach, any

payment. Also,

please use

Form 1040-V.

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

15a IRA distributions 15a b Taxable amount (see page 23) 15b

16a Pensions and annuities 16a b Taxable amount (see page 24) 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 19

20a Social security benefits 20a b Taxable amount (see page 26) 20b

21 21

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

25

IRA deduction (see page 30)

23

27

33

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

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

34

30

26

Self-employed SEP, SIMPLE, and qualified plans

31a

27

Penalty on early withdrawal of savings

32

29

Alimony paid b Recipient’s SSN 

Add lines 23 through 31a and 32 through 35 36

28

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

30

Adjusted

Gross

Income

37

If you did not

get a W-2,

see page 21. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2008)

IRS Use Only—Do not write or staple in this space.

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. 

Other income. List type and amount (see page 28)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 88.

Boxes checked

on 6a and 6b

No. of children

on 6c who:

Dependents on 6c

not entered above

Add numbers on

lines above 

● lived with you

● did not live with

you due to divorce

or separation

(see page 18)

31a

34

Student loan interest deduction (see page 33) 33

36

Checking a box below will not

change your tax or refund.

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

(99)

Tuition and fees deduction. Attach Form 8917 

37

4

5

Educator expenses (see page 28) 23

b Qualified dividends (see page 21) 9b

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

28

35 Domestic production activities deduction. Attach Form 8903 35

 You 

your SSN(s) above.

must enter 

08

64,896,521

Total of all returns filed = 142,450,569

1040 = 84,317,993

1040A = 36,280,305

1040EZ = 21,852,270

21,098,890

142,450,569

56,372,881

Y = *5,399,547 Y = **8,318,790

^141,800,197

47,279,066

23,534,015

 Depend. other earned inc. = 61,261

6,453,113

26,409,275

13b Cap Gain Distrib. = 3,321,856 22,111,687

11,259,424

25,540,246

12,052,397

28,011,742

24,066,883

16,273,369

1,948,054

9,532,896

15,015,435

6,786,526

21. For. earn inc. excl. = 371,885

141,788,473

3,753,395

835,619

1,113,455

17,411,224

3,617,716

1,310,949

580,015

2,739,675

9,135,508

4,576,654

579,391

35,773,805

132,896,324

53,674,082

36,556,771

572,555

2,760,340

20,409,219

1,722,608

21. Net Operat Loss = 920,078

21. Gambling inc. = 1,889,725

36. Other Adj. = 151,165

36. Archer MSA = 8,921

36. Housing ded. = 6,862

53,655,844

2,717,037 82,276

Returns =132,896,324

Returns = 47,279,066

CHILDREN AT HOME Returns = 572,555

CHILDREN AWAY FROM HOME

PARENTS

Exem. = 282,928,837

2,361,919

129,275

1,010,421

119,578,500

21. Stock Options = ***7,730

62,449,609

31,043,113

22,819,648

436,700

501,755

OTHER DEPENDENTS 5,924,210

21. Cancel. of debt = 341,992

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Electronically Filed Returns = 95,243,204

^ Returns that reported an exact $0.00 adjusted gross income were not included in this item

8,171,057

83,438,802

723,038

3,304,077

8,896,066

Exem. = 186,566,853

Exem. = 83,438,802

Exem. = 723,038

Returns = See 6a
14

Total of All 

Returns Filed

Add lines 47 through 54. These are your total credits

Self-employment tax. Attach Schedule SE

Married filing

jointly or

Qualifying

widow(er),

$10,900

Head of

household, 

$8,000

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

Add lines 62 through 70. These are your total payments 

Form 1040 (2008) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,450

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 34 and check here  39b

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is over $119,975, or you provided housing to a Midwestern displaced individual, see 

page 36. Otherwise, multiply $3,500 by the total number of exemptions claimed on line 6d 

42

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

44 44

49

53

Credit for the elderly or the disabled. Attach Schedule R

48

47

56 Subtract line 55 from line 46. If line 55 is more than line 46, enter -0-  56

Other

Taxes

57

72

Unreported social security and Medicare tax from Form:

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 59

58

60

Add lines 56 through 60. This is your total tax 

62 Federal income tax withheld from Forms W-2 and 1099 62

63 2008 estimated tax payments and amount applied from 2007 return 63 Payments

64a

Amount paid with request for extension to file (see page 61) 67

66

Excess social security and tier 1 RRTA tax withheld (see page 61) 65

67

71

68 Credits from Form:

73a 73a

74 74

If line 71 is more than line 61, subtract line 61 from line 71. This is the amount you overpaid

75 75

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

Refund

76

Amount of line 72 you want applied to your 2009 estimated tax 

Estimated tax penalty (see page 65)

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.

76

You were born before January 2, 1944, Blind.

Spouse was born before January 2, 1944, Blind.

a 2439 b 4136

59

60

68

Amount

You Owe

Sign

Here Your signature Date

Keep a copy

for your

records.

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

Date Preparer’s SSN or PTIN Preparer’s

signature Check if

self-employed

Paid

Preparer’s

Use Only Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no.







Your occupation

Tax (see page 36). Check if any tax is from:

Amount you owe. Subtract line 71 from line 61. For details on how to pay, see page 65 

b

Direct deposit?

See page 63

and fill in 73b,

73c, and 73d,

or Form 8888.

Routing number

Account number

c Checking Savings

a Form(s) 8814 Form 4972

b

d





71

54

Child tax credit (see page 42). Attach Form 8901 if required 

57

58

Additional taxes:

72



Retirement savings contributions credit. Attach Form 8880

Credits from Form:

52

Additional child tax credit. Attach Form 8812

65

66

Standard

Deduction

for—

Joint return?

See page 15.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for child and dependent care expenses. Attach Form 2441

45

46

Alternative minimum tax (see page 39). Attach Form 6251 

Add lines 44 and 45 

Foreign tax credit. Attach Form 1116 if required 

50

If you have a

qualifying

child, attach

Schedule EIC.

45

46

64a

Spouse’s occupation

( )

Form 1040 (2008)

● People who

checked any

box on line

39a, 39b, or

39c or who

can be

claimed as a

dependent,

see page 34.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 66)? Third Party

Designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

54

Education credits. Attach Form 8863 

55

a 8396 b 8839

51

61 61

Type:

c 8801

Total boxes   checked 

51

49

53

48

47

52

50

c 5695

Other credits from Form: a 3800 b 8801 c

69 First-time homebuyer credit. Attach Form 5405

64b

a 4137 b 8919 

55

70 Recovery rebate credit (see worksheet on pages 62 and 63)

b Nontaxable combat pay election

69

70

c Check if standard deduction includes real estate taxes or disaster loss (see page 34)  39c

a AEIC payments b Household employment taxes. Attach Schedule H

d 8885

39a. A= 19,906,803

82,216,269

58,703,389

B= 7,807,500 C= 301,665

6,708,279

6,587,103

75,488

7,740,979

5,961,299

25,173,769

Recapture Tax= 18,909

124,388,369

11,153,666

24,756,744

1,464,021

18,160,498

1,486,081

32,884,435

4,861,285

6,355,582

10,590

53c F5695= 225,733

68c F8801= 288,093

D = 81,688

22,714,746

 Itmzed=48,167,223

123,533,612

132,896,324

107,994,637

107,149,531

3,935,248

107,201,197

53b F8839= 88,628

42,392,934

53a F8396= 39,094

95,188,516

17,411,224

a= 178,990

5,734,262

a= 140,253 b= 218,804

103,776,175

135,007,847

114,698,578

511,084

Add. Stand. ded = 12,523,644

Basic Stand. ded = 91,780,792

54a F3800= 303,756

54b F8801= 415,592

54c other= 8,754

68a F2439= 90,333

68b F4136= 317,783

68d F8885= 8,749

111,683,923

54c AMV= 31,803

Other Taxes= 826,525

b= 71,665

Real Estate Tax ded. =15,723,821

27,841,723

1,203,566

Boxes checked = 16,661,559

 Stand=91,780,792

54c F8835= 304

NUMBER OF RETURNS FILED FOR SELECTED LINES

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

A

B

C

D
15

Total for Form 

1040 Only

Department of the Treasury—Internal Revenue Service 1040 U.S. Individual Income Tax Return

For the year Jan. 1–Dec. 31, 2008, or other tax year beginning , 2008, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 14.)

L

A

B

E

L

H

E

R

E

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

Use the IRS

label.

Otherwise,

please print

or type.

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

City, town or post office, state, and ZIP code. If you have a foreign address, see page 14.

Presidential

Election Campaign 

1 Single

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

Check only

one box.

3

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

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

Exemptions b Spouse

(4) if qualifying

child for child tax

credit (see page 17)

c Dependents: (2) Dependent’s

social security number

(3) Dependent’s

relationship to (1) First name Last name you

If more than four

dependents, see

page 17.

d Total number of exemptions claimed

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

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

b Tax-exempt interest. Do not include on line 8a 8b Attach Form(s)

W-2 here. Also

attach Forms

W-2G and

1099-R if tax

was withheld.

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

10 Taxable refunds, credits, or offsets of state and local income taxes (see page 22) 10

11 Alimony received 11

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

Enclose, but do

not attach, any

payment. Also,

please use

Form 1040-V.

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

15a IRA distributions 15a b Taxable amount (see page 23) 15b

16a Pensions and annuities 16a b Taxable amount (see page 24) 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 19

20a Social security benefits 20a b Taxable amount (see page 26) 20b

21 21

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

25

IRA deduction (see page 30)

23

27

33

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

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

34

30

26

Self-employed SEP, SIMPLE, and qualified plans

31a

27

Penalty on early withdrawal of savings

32

29

Alimony paid b Recipient’s SSN 

Add lines 23 through 31a and 32 through 35 36

28

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

30

Adjusted

Gross

Income

37

If you did not

get a W-2,

see page 21. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2008)

IRS Use Only—Do not write or staple in this space.

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. 

Other income. List type and amount (see page 28)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 88.

Boxes checked

on 6a and 6b

No. of children

on 6c who:

Dependents on 6c

not entered above

Add numbers on

lines above 

● lived with you

● did not live with

you due to divorce

or separation

(see page 18)

31a

34

Student loan interest deduction (see page 33) 33

36

Checking a box below will not

change your tax or refund.

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

(99)

Tuition and fees deduction. Attach Form 8917 

37

4

5

Educator expenses (see page 28) 23

b Qualified dividends (see page 21) 9b

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

28

35 Domestic production activities deduction. Attach Form 8903 35

 You 

your SSN(s) above.

must enter 

08

6,273,024

24,148,360

2,676,455 22,111,687

9,471,644

20,239,219

10,170,835

22,372,865

17,371,852

16,273,369

1,948,054

5,374,395

12,272,827

5,957,949

84,066,117

3,075,372

835,619

1,113,455

17,411,224

3,617,716

1,309,945

580,015

2,307,241

6,036,459

3,439,895

30,951,399

20,409,219

1,722,609

129,275

1,010,421

66,016,600

50,041,363

28,008,865

22,819,648

436,700

501,755

30,714,485

84,317,993

Electronically filed forms 1040 Only =

8,977,866

44,564,129

3,362,744 7,335,158

Exemptions =

30,502,798

14,997,585

42,703,695

381,888

21,569,022

42,694,479

1,869,650 61,515

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

55,123,617

482,230

1,964,934

185,439,282

OTHER DEPENDENTS 1,458,231

Returns =

2,298,582 3,277,358

5,324,145

Total 1040 ONLY returns filed =

51,906,024

84,317,993

2,298,582

1,657,724

Y = * Y = **

42,694,479

1,869,650

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

84,317,993

151,165

8,921

6,862

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13*Cap. Gain Dist. =

124,591,142

30,502,798

381,888

55,123,617

482,230

Ret. =

Exem. =

Exem. =

Exem. =

Ret. =

371,885

920,078

1,889,725

7,730

341,992

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earned inc. excl. =

21. Gambling inc.=

81,888,995

See 6a
16

Total for Form 

1040 Only

Add lines 47 through 54. These are your total credits

Self-employment tax. Attach Schedule SE

Married filing

jointly or

Qualifying

widow(er),

$10,900

Head of

household, 

$8,000

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

Add lines 62 through 70. These are your total payments 

Form 1040 (2008) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,450

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 34 and check here  39b

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is over $119,975, or you provided housing to a Midwestern displaced individual, see 

page 36. Otherwise, multiply $3,500 by the total number of exemptions claimed on line 6d 

42

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

44 44

49

53

Credit for the elderly or the disabled. Attach Schedule R

48

47

56 Subtract line 55 from line 46. If line 55 is more than line 46, enter -0-  56

Other

Taxes

57

72

Unreported social security and Medicare tax from Form:

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 59

58

60

Add lines 56 through 60. This is your total tax 

62 Federal income tax withheld from Forms W-2 and 1099 62

63 2008 estimated tax payments and amount applied from 2007 return 63 Payments

64a

Amount paid with request for extension to file (see page 61) 67

66

Excess social security and tier 1 RRTA tax withheld (see page 61) 65

67

71

68 Credits from Form:

73a 73a

74 74

If line 71 is more than line 61, subtract line 61 from line 71. This is the amount you overpaid

75 75

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

Refund

76

Amount of line 72 you want applied to your 2009 estimated tax 

Estimated tax penalty (see page 65)

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.

76

You were born before January 2, 1944, Blind.

Spouse was born before January 2, 1944, Blind.

a 2439 b 4136

59

60

68

Amount

You Owe

Sign

Here Your signature Date

Keep a copy

for your

records.

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

Date Preparer’s SSN or PTIN Preparer’s

signature Check if

self-employed

Paid

Preparer’s

Use Only Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no.







Your occupation

Tax (see page 36). Check if any tax is from:

Amount you owe. Subtract line 71 from line 61. For details on how to pay, see page 65 

b

Direct deposit?

See page 63

and fill in 73b,

73c, and 73d,

or Form 8888.

Routing number

Account number

c Checking Savings

a Form(s) 8814 Form 4972

b

d





71

54

Child tax credit (see page 42). Attach Form 8901 if required 

57

58

Additional taxes:

72



Retirement savings contributions credit. Attach Form 8880

Credits from Form:

52

Additional child tax credit. Attach Form 8812

65

66

Standard

Deduction

for—

Joint return?

See page 15.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for child and dependent care expenses. Attach Form 2441

45

46

Alternative minimum tax (see page 39). Attach Form 6251 

Add lines 44 and 45 

Foreign tax credit. Attach Form 1116 if required 

50

If you have a

qualifying

child, attach

Schedule EIC.

45

46

64a

Spouse’s occupation

( )

Form 1040 (2008)

● People who

checked any

box on line

39a, 39b, or

39c or who

can be

claimed as a

dependent,

see page 34.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 66)? Third Party

Designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

54

Education credits. Attach Form 8863 

55

a 8396 b 8839

51

61 61

Type:

c 8801

Total boxes   checked 

51

49

53

48

47

52

50

c 5695

Other credits from Form: a 3800 b 8801 c

69 First-time homebuyer credit. Attach Form 5405

64b

a 4137 b 8919 

55

70 Recovery rebate credit (see worksheet on pages 62 and 63)

b Nontaxable combat pay election

69

70

c Check if standard deduction includes real estate taxes or disaster loss (see page 34)  39c

a AEIC payments b Household employment taxes. Attach Schedule H

d 8885

54,440,042

6,708,279

4,710,624

25,734

4,769,880

2,718,426

15,889,324

18,909

70,178,838

10,645,970

1,455,953

7,888,384

1,463,800

4,673,440

5,847,245

1,547

225,733

288,093

48,167,223

75,351,358

81,888,995

68,355,519

67,629,231

3,930,997

67,680,897

88,628

28,206,941

39,094

62,522,670

17,411,224

178,990

5,734,262

33,129 218,804

71,024,883

78,852,093

7,272,482

34,105,145

303,756

415,592

8,754

90,333

317,783

8,749

59,392,247

9,358,882

31,803

826,525

71,665

9,663,862

13,948,850

1,203,566

34,105,145

304

54c AMV=

53a F8396=

53c F5695=

53b F8839=

54a F3800=

54b F8801=

54c other=

54c F8835=

68a F2439=

68b F4136=

68c F8801=

68d F8885=

a=

a=

b=

b=

A

B D

C

510,081

Recapture Tax = Other Taxes =

Basic Stand. Ded. =

Add. Stand. Ded. =

Real Est. Tax Ded. =

Itmzed =

Stand. =

62,262,069

18,574,008

39a A = 14,694,976 B = 6,040,214 C = 193,162 D = 60,227
17

Electronically 

Filed Returns

Department of the Treasury—Internal Revenue Service 1040 U.S. Individual Income Tax Return

For the year Jan. 1–Dec. 31, 2008, or other tax year beginning , 2008, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 14.)

L

A

B

E

L

H

E

R

E

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

Use the IRS

label.

Otherwise,

please print

or type.

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

City, town or post office, state, and ZIP code. If you have a foreign address, see page 14.

Presidential

Election Campaign 

1 Single

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

Check only

one box.

3

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

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

Exemptions b Spouse

(4) if qualifying

child for child tax

credit (see page 17)

c Dependents: (2) Dependent’s

social security number

(3) Dependent’s

relationship to (1) First name Last name you

If more than four

dependents, see

page 17.

d Total number of exemptions claimed

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

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

b Tax-exempt interest. Do not include on line 8a 8b Attach Form(s)

W-2 here. Also

attach Forms

W-2G and

1099-R if tax

was withheld.

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

10 Taxable refunds, credits, or offsets of state and local income taxes (see page 22) 10

11 Alimony received 11

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

Enclose, but do

not attach, any

payment. Also,

please use

Form 1040-V.

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

15a IRA distributions 15a b Taxable amount (see page 23) 15b

16a Pensions and annuities 16a b Taxable amount (see page 24) 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 19

20a Social security benefits 20a b Taxable amount (see page 26) 20b

21 21

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

25

IRA deduction (see page 30)

23

27

33

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

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

34

30

26

Self-employed SEP, SIMPLE, and qualified plans

31a

27

Penalty on early withdrawal of savings

32

29

Alimony paid b Recipient’s SSN 

Add lines 23 through 31a and 32 through 35 36

28

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

30

Adjusted

Gross

Income

37

If you did not

get a W-2,

see page 21. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2008)

IRS Use Only—Do not write or staple in this space.

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. 

Other income. List type and amount (see page 28)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 88.

Boxes checked

on 6a and 6b

No. of children

on 6c who:

Dependents on 6c

not entered above

Add numbers on

lines above 

● lived with you

● did not live with

you due to divorce

or separation

(see page 18)

31a

34

Student loan interest deduction (see page 33) 33

36

Checking a box below will not

change your tax or refund.

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

(99)

Tuition and fees deduction. Attach Form 8917 

37

4

5

Educator expenses (see page 28) 23

b Qualified dividends (see page 21) 9b

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

28

35 Domestic production activities deduction. Attach Form 8903 35

 You 

your SSN(s) above.

must enter 

08

3,583,392

16,243,421

13,598,204

6,490,910

15,638,251

6,971,294

17,378,246

13,761,437

9,339,685

1,188,399

7,034,630

8,536,926

4,277,686

95,089,978

2,731,614

566,989

879,650

10,271,579

1,955,888

813,430

369,110

1,712,294

7,165,120

3,322,959

23,788,772

12,059,690

980,856

85,231

540,932

83,456,968

38,732,956

18,689,848

16,364,688

267,663

278,665

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

41,059,851

95,243,204

16,925,496

37,200,307

3,401,388 5,029,427

35,807,112

18,341,374

89,868,640

42,703,695

381,255

28,800,854

35,785,580

1,414,727 57,551

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

63,301,625

461,120

2,080,232

OTHER DEPENDENTS 4,591,910 6,350,446 1,684,133

6,023,497

Electronically Filed Returns =

4,591,910

1,779,556

Y = * Y = **

35,785,580

1,414,727

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

95,243,204

93,419

494,186

1,193,088

93,286

4,456

1,784

3,028

201,882

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earned inc. excl. =

21. Gambling inc.=

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13*Cap. Gain Dist. = 2,054,470

Exemptions = 197,851,120

125,657,697

35,807,112

381,255

63,301,625

461,120

Ret. =

Exem. =

Exem. =

Exem. =

Ret. =

95,243,204

1040's E-filed =

1040A's E-filed =

51,906,024

1040EZ's E-filed =

28,761,499

14,575,681

Returns = See 6a
18

Electronically 

Filed Returns

Add lines 47 through 54. These are your total credits

Self-employment tax. Attach Schedule SE

Married filing

jointly or

Qualifying

widow(er),

$10,900

Head of

household, 

$8,000

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

Add lines 62 through 70. These are your total payments 

Form 1040 (2008) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,450

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 34 and check here  39b

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is over $119,975, or you provided housing to a Midwestern displaced individual, see 

page 36. Otherwise, multiply $3,500 by the total number of exemptions claimed on line 6d 

42

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

44 44

49

53

Credit for the elderly or the disabled. Attach Schedule R

48

47

56 Subtract line 55 from line 46. If line 55 is more than line 46, enter -0-  56

Other

Taxes

57

72

Unreported social security and Medicare tax from Form:

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 59

58

60

Add lines 56 through 60. This is your total tax 

62 Federal income tax withheld from Forms W-2 and 1099 62

63 2008 estimated tax payments and amount applied from 2007 return 63 Payments

64a

Amount paid with request for extension to file (see page 61) 67

66

Excess social security and tier 1 RRTA tax withheld (see page 61) 65

67

71

68 Credits from Form:

73a 73a

74 74

If line 71 is more than line 61, subtract line 61 from line 71. This is the amount you overpaid

75 75

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

Refund

76

Amount of line 72 you want applied to your 2009 estimated tax 

Estimated tax penalty (see page 65)

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.

76

You were born before January 2, 1944, Blind.

Spouse was born before January 2, 1944, Blind.

a 2439 b 4136

59

60

68

Amount

You Owe

Sign

Here Your signature Date

Keep a copy

for your

records.

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

Date Preparer’s SSN or PTIN Preparer’s

signature Check if

self-employed

Paid

Preparer’s

Use Only Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no.







Your occupation

Tax (see page 36). Check if any tax is from:

Amount you owe. Subtract line 71 from line 61. For details on how to pay, see page 65 

b

Direct deposit?

See page 63

and fill in 73b,

73c, and 73d,

or Form 8888.

Routing number

Account number

c Checking Savings

a Form(s) 8814 Form 4972

b

d





71

54

Child tax credit (see page 42). Attach Form 8901 if required 

57

58

Additional taxes:

72



Retirement savings contributions credit. Attach Form 8880

Credits from Form:

52

Additional child tax credit. Attach Form 8812

65

66

Standard

Deduction

for—

Joint return?

See page 15.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for child and dependent care expenses. Attach Form 2441

45

46

Alternative minimum tax (see page 39). Attach Form 6251 

Add lines 44 and 45 

Foreign tax credit. Attach Form 1116 if required 

50

If you have a

qualifying

child, attach

Schedule EIC.

45

46

64a

Spouse’s occupation

( )

Form 1040 (2008)

● People who

checked any

box on line

39a, 39b, or

39c or who

can be

claimed as a

dependent,

see page 34.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 66)? Third Party

Designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

54

Education credits. Attach Form 8863 

55

a 8396 b 8839

51

61 61

Type:

c 8801

Total boxes   checked 

51

49

53

48

47

52

50

c 5695

Other credits from Form: a 3800 b 8801 c

69 First-time homebuyer credit. Attach Form 5405

64b

a 4137 b 8919 

55

70 Recovery rebate credit (see worksheet on pages 62 and 63)

b Nontaxable combat pay election

69

70

c Check if standard deduction includes real estate taxes or disaster loss (see page 34)  39c

a AEIC payments b Household employment taxes. Attach Schedule H

d 8885

3,910,813

5,442,710

42,562

6,111,653

4,964,076

19,968,725

86,286,060

5,874,774

977,446

14,779,488

575,468

2,503,022

3,204,341

7,582

84,539,420

89,868,640

73,562,587

73,099,402

2,268,585

73,120,494

32,084,791

63,381,520

10,271,579

4,330,461

68,811,022

92,017,477

80,578,437

20,425,814

1,017,249

139,624

63,287

32,901

153,569

230,154

3,841

22,879

0

54c AMV=

53a F8396=

53c F5695=

53b F8839=

54a F3800=

54b F8801=

54c other=

54c F8835=

168,000

42,786

193,715

1,659

68a F2439=

68b F4136=

68c F8801=

68d F8885=

a= 114,680 b= 86,235

a= 128,172 b= 49,583

A

B D

C

204,162

Recapture Tax = 10,562 Other Taxes = 582,655

20,205,559

32,648,155

6,850,479

61,464,202

10,903,361

61,464,202

Basic Stand. Ded. =

Add. Stand. Ded. =

Real Est. Tax Ded. =

Itmzed = Stand. =

59,706,911

82,085,685

10,833,794

39a A = 10,773,673 B = 4,186,260 C = 174,915 D = 52,121
19

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.  Married filing separately. Enter spouse’s SSN above and

full name here. 

Form Department of the Treasury—Internal Revenue Service

1040A U.S. Individual Income Tax Return 2008

OMB No. 1545-0074

Your social security number

Your first name and initial Last name Label

L

A

B

E

L

H

E

R

E

(See page 17.)

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

Use the

IRS label. Home address (number and street). If you have a P.O. box, see page 17. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 17.

Filing

status

Boxes

checked on

6a and 6b

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

box 6a. Exemptions 6a

b Spouse No. of children

on 6c who: (4) if qualifying

child for child

tax credit (see

page 20)

(2) Dependent’s social

security number

c ● lived with

you

● did not live

with you due

to divorce or

separation

(see page 21)

If more than six

dependents,

see page 20.

Dependents

on 6c not

entered above

d

Add numbers

on lines Total number of exemptions claimed. above  

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

8a Taxable interest. Attach Schedule 1 if required. 8a

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

Attach

Form(s) W-2

here. Also

attach

Form(s)

1099-R if tax

was withheld.

9a Ordinary dividends. Attach Schedule 1 if required. 9a

IRA

distributions.

11a Taxable amount

(see page 24).

11b

Enclose, but do

not attach, any

payment.

11a 11b

Taxable amount

(see page 25).

12a Pensions and 12b

annuities. 12a 12b

13 Unemployment compensation and Alaska Permanent Fund dividends. 13

14a Taxable amount

(see page 27).

Social security

benefits.

14b

14a 14b

15 Add lines 7 through 14b (far right column). This is your total income.  15

17 IRA deduction (see page 29). 17

Student loan interest deduction (see page 31).

Income

18

Add lines 16 through 19. These are your total adjustments. 20

Subtract line 20 from line 15. This is your adjusted gross income. 

18

21

Dependents:



Check only

one box.

If you did not

get a W-2, see

page 23.

Form 1040A (2008)

IRS Use Only—Do not write or staple in this space.

(3) Dependent’s

relationship to

(1) First name Last name you

20

21

Adjusted

gross 

income

Cat. No. 11327A

Otherwise,

please print

or type.

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 78.

(99)

10 Capital gain distributions (see page 24). 10

19 Tuition and fees deduction. Attach Form 8917. 19

1 Single

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

3

Qualifying widow(er) with dependent child (see page 19)

4

5

16 Educator expenses (see page 29). 16

b Qualified dividends (see page 24). 9b

Presidential

Election Campaign  Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 17) 

Checking a box below will not

change your tax or refund.

You Spouse

 You 

your SSN(s) above.

must enter 

Total Forms Filed = 36,280,305

Total Forms Filed Electronically = 28,761,499

Single = 13,289,284

Returns =16,776,268

= 35,459,988

16,776,268 14,987,749

PARENTS

OTHER DEPENDENTS

TOTAL DEPENDENTS

Total

28,315,185

13,289,284

= 10,010,868

190,668

2,846,912

240,808

1,339,144

5,618,708

 10,001,847 

847,388

12,121,024

20,762

Y = *1,074,742 Y = **885,385

CHILDREN AWAY FROM HOME

CHILDREN AT HOME

8,536,430

Joint = 10,001,847

903,688

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

36,280,305

10,849,235

45,469,853

Returns = 190,668

Exem. = 28,315,185

Exem. = 240,808 1,102,616

3,625,628

19,725,737

Exem. = 80,983,698

35,513,845

31,940,490

9,348,128

180,089

3,034,248

2,260,915

645,402

1,881,561 1,787,780

5,638,877 5,301,026

2,834,992

6,695,031 2,742,608

35,926,209

678,023

432,434

3,099,050

1,136,759

4,822,406

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

36,280,305

Returns = See 6a

Other Income = 589,876
20

If you have

a qualifying

child, attach

Schedule

EIC.

Single or

Married filing

separately,

$5,450 30

22 Enter the amount from line 21 (adjusted gross income). 22

Total boxes

checked 

Check You were born before January 2, 1944, Blind

if:

23a

Spouse was born before January 2, 1944, Blind 23a

b

23b

If you are married filing separately and your spouse itemizes

deductions, see page 32 and check here 

Tax,

credits,

and

payments

24 24

25 Subtract line 24 from line 22. If line 24 is more than line 22, enter -0-. 25

26 If line 22 is over $119,975, or you provided housing to a Midwestern

displaced individual, see page 32. Otherwise, multiply $3,500 by the total

number of exemptions claimed on line 6d. 26

Subtract line 26 from line 25. If line 26 is more than line 25, enter -0-.

This is your taxable income. 

27

27

28 Tax, including any alternative minimum tax (see page 33). 28

31 Education credits. Attach Form 8863. 31

35

36

Subtract line 34 from line 28. If line 34 is more than line 28, enter -0-.

36

37

Advance earned income credit payments from Form(s) W-2, box 9.

Add lines 35 and 36. This is your total tax.  37

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

39

38

2008 estimated tax payments and amount

applied from 2007 return. 39

Add lines 38, 39, 40a, 41, and 42. These are your total payments.  43

If line 43 is more than line 37, subtract line 37 from line 43.

This is the amount you overpaid.

44

45a

Refund

Amount of line 44 you want applied to your

2009 estimated tax.

46

46

Amount you owe. Subtract line 43 from line 37. For details on how

to pay, see page 56. 

47

47

48 Estimated tax penalty (see page 57). 48

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.

 

Enter your standard deduction (see left margin).

Form 1040A (2008)

44

45a Amount of line 44 you want refunded to you. If Form 8888 is attached, check here 

38

Credit for child and dependent care expenses.

Attach Schedule 2.

29

29

33

33

32 32

Credit for the elderly or the disabled. Attach

Schedule 3.

30

35

Add lines 29 through 33. These are your total credits.

40a

43

Routing

number

Account

number

Checking Savings  b

c

 d

Amount

you owe

Direct

deposit?

See page 55

and fill in

45b, 45c,

and 45d or

Form 8888.



Earned income credit (EIC). 40a

Page 2

Form 1040A (2008)

Sign

here

Your signature Date

Keep a copy

for your

records.

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

Date Preparer’s SSN or PTIN Preparer’s

signature Check if

self-employed

Paid

preparer’s

use only Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no.







Your occupation Joint return?

See page 17.

Daytime phone number

( )

Spouse’s occupation

( )

Head of

household, 

$8,000

Married filing

jointly or

Qualifying

widow(er),

$10,900

Standard

Deduction

for—

● People who

checked any

box on line

23a, 23b, or

23c or who

can be

claimed as a

dependent,

see page 32.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 57)? Third party

designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

34 34

Type:

Child tax credit (see page 37). Attach

Form 8901 if required.

41 Additional child tax credit. Attach Form 8812. 41

Retirement savings contributions credit. Attach Form 8880.

Recovery rebate credit (see worksheet on pages 53 and 54).

Nontaxable combat pay election. 40b

42 42

b

c Check if standard deduction includes real estate taxes (see page 32)  23c

A= 5,211,827

19,179,093

1,876,479

49,754

2,971,100

9,284,444

3,242,873

33,055,751

507,697

13,109,850

10,272,114

187,845

508,337

B= 1,767,285

Boxes checked = 1,003

Excess FICA withheld = 7,060

Extension request = 20,277

8,041

35,879,499

Additonal Stand. Ded.= 5,251,162

31,961,439

35,459,988

25,237,447

14,185,993

18,271,844

107,124

18,357,290

34,702,048

32,239,029

2,812,138

25,126,297

32,094,197

Total Stand. Ded. = 35,879,499

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

A

B

C

D C= 108,503 D= 21,462

8,896,508
21

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.

Check here if you, or your spouse if a joint return, want $3 to go to this fund 

Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ.

Department of the Treasury—Internal Revenue Service

Form Income Tax Return for Single and 1040EZ Joint Filers With No Dependents 2008 OMB No. 1545-0074

Presidential

Election

Campaign 

(page 9)

Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2.

Attach your Form(s) W-2.

1

1

Attach

Form(s) W-2

here.

2 2

Add lines 1, 2, and 3. This is your adjusted gross income.

If no one can claim you (or your spouse if a joint return), enter $8,950 if single;

$17,900 if married filing jointly. See back for explanation.

5

5

Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-.

This is your taxable income. 

6

6

Payments

and tax Earned income credit (EIC) (see page 12).

7 7

Tax. Use the amount on line 6 above to find your tax in the tax table on pages

28–36 of the booklet. Then, enter the tax from the table on this line. 11

Refund 12a

12a

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. 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 37.

Income

Cat. No. 11329W

4 4

13

13

Add lines 7, 8a, and 9. These are your total payments. 

8a 8a

Federal income tax withheld from box 2 of your Form(s) W-2.

3 Unemployment compensation and Alaska Permanent Fund dividends (see page 11). 3

Amount

you owe

b Routing number

Account number

c Type: Checking

You Spouse

Have it directly

deposited! See

page 18 and fill

in 12b, 12c,

and 12d or

Form 8888.  d



Form 1040EZ (2008)

(99)

You Spouse

Savings

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.

Sign

here

Your signature Date

Keep a copy for

your records.

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

Date Preparer’s SSN or PTIN Preparer’s

signature Check if

self-employed

Paid

preparer’s 

use only Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no.







Your occupation Joint return?

See page 6.

Daytime phone number

( )

Spouse’s occupation

( )

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 20)? Third party

designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

Your first name and initial Last name Your social security number

L

A

B

E

L

H

E

R

E

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.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 9.



Label

(See page 9.)

Use the

IRS label.

Otherwise,

please print

or type.



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 

Nontaxable combat pay election. 8b

Checking a box below will not

change your tax or refund.

 your SSN(s) above.

You must enter 

Enclose, but

do not

attach, any

payment.

9 Recovery rebate credit (see worksheet on pages 17 and 18). 9

10

11

10

b

Total Forms Filed =

Total Exemptions =

0

1,002

2,004

238,700

21,796,147

7,750,173

1,009

959,519

21,621,410

3,060,117

1,323,509

21,153,780

2,288,012

21,453,706

14,401,671

14,394,002

20,197,480

21,796,147

4,996,365

Total Income =

Tax exempt interest =

You boxes checked = 6,305,931

16,505,858

Excess FICA / RRTA =

F4868 payment =

21,852,270 21,852,270

Single = 20,892,752 Joint = 959,519

Other Net Income or Loss =

21,852,270

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Y = * 962,061 Y = ** 98,248

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

1,328,600
22

(99)

Schedule 1 Department of the Treasury—Internal Revenue Service

Interest and Ordinary Dividends

for Form 1040A Filers

(Form 1040A)

2008 OMB No. 1545-0074

Name(s) shown on Form 1040A Your social security number

Part I

Interest

(See back

of schedule

and the

instructions

for Form

1040A,

line 8a.)

Note. If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a

brokerage firm, enter the firm’s name and 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 back of

schedule and list this interest first. Also, show that buyer’s social

security number and address. Amount

1

2 Add the amounts on line 1. 2

Excludable interest on series EE and I U.S. savings bonds issued

after 1989. Attach Form 8815.

3

3

Subtract line 3 from line 2. Enter the result here and on Form 1040A,

line 8a.

4

4

Part II

Ordinary

dividends

Note. If you received a Form 1099-DIV or substitute statement from a brokerage firm,

enter the firm’s name and the ordinary dividends shown on that form.

(See back

of schedule

and the

instructions

for Form

1040A, 

line 9a.)

5 List name of payer. Amount

5

6 Add the amounts on line 5. Enter the total here and on Form 1040A,

line 9a. 6

For Paperwork Reduction Act Notice, see Form 1040A instructions. Cat. No. 12075R Schedule 1 (Form 1040A) 2008

971,809

2,449,393

NUMBER OF RETURNS FILED FOR SELECTED LINES

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 2,541,129
23

(99)

(d) Amount paid

(see instructions)

(c) Identifying

number (SSN or EIN)

(b) Address (number, street, apt. no., Part I city, state, and ZIP code)(a) Care provider’s

1 name

Persons or

organizations

who provided

the care

You must

complete this

part.

(If you have more than two care providers, see the instructions.)

2 Part II

Credit for child

and dependent

care expenses

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 27.

3

3

4 4

5

5

6 6

7

Enter your earned income. See the instructions.

8

8

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.

9

9

Enter on line 8 the decimal amount shown below that applies to the

amount on line 7.

Decimal

amount is

If line 7 is:

But not

Over over

$0—15,000 .35 $29,000—31,000 .27

15,000—17,000 .34 31,000—33,000 .26

17,000—19,000 .33 33,000—35,000 .25

19,000—21,000 .32 35,000—37,000 .24

21,000—23,000 .31 37,000—39,000 .23

23,000—25,000 .30

 .

Multiply line 6 by the decimal amount on line 8. If you paid 2007

expenses in 2008, see the instructions.

For Paperwork Reduction Act Notice, see Form 1040A instructions. Cat. No. 10749I Schedule 2 (Form 1040A) 2008

Schedule 2 Department of the Treasury—Internal Revenue Service

Child and Dependent Care

Expenses for Form 1040A Filers (Form 1040A) 2008 OMB No. 1545-0074

Name(s) shown on Form 1040A Your social security number

Decimal

amount is

If line 7 is:

But not

Over over

Enter the amount from Form 1040A, line 22.

Enter the smallest of line 3, 4, or 5.

7

Did you receive

dependent care benefits? Yes

No Complete only Part II below.

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

must use Form 1040. See Schedule H and its instructions for details.

Information about your qualifying person(s). If you have more than two qualifying persons, see

the instructions.

(a) Qualifying person’s name (b) Qualifying person’s social

security number

(c) Qualified expenses

you incurred and paid

in 2008 for the person

listed in column (a) First Last

25,000—27,000

27,000—29,000

.29

.28

39,000—41,000

41,000—43,000

43,000—No limit

.22

.21

.20

Enter the amount from Form 1040A, line 28.

Credit for child and dependent care expenses. Enter the smaller

of line 9 or line 10 here and on Form 1040A, line 29.

10 10

11

11

2,053,912

2,043,235

540,255

total credit- 1,876,479

2,028,188

2,065,280

565,786

2,028,188

2,028,188

prior year - 0

current yr. -

Total Schedules Filed = 2,053,912

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
24

( )

Schedule 2 (Form 1040A) 2008

Enter the total amount of dependent care benefits you received

for 2008. This amount should be shown in box 10 of your Form(s)

W-2. Do not include amounts that were reported to you as wages

in box 1 of Form(s) W-2.

Part III 12

12

Enter the amount, if any, you forfeited or carried forward to 2009. See

the instructions.

Combine lines 12 through 14. See the instructions.

14

14

15

Enter the total amount of qualified expenses

incurred in 2008 for the care of the qualifying

person(s).

15

16

Enter the smaller of line 15 or 16.

16

17

Enter your earned income. See the instructions.

17

18

Enter the amount shown below that applies to

you.

18

19

19

20

Excluded benefits. Enter here the smaller of the following:

● The amount from line 20, or

20

● $5,000 ($2,500 if married filing separately and you were required to

enter your spouse’s earned income on line 19).

21

Taxable benefits. Subtract line 21 from line 15. Also, include this

amount on Form 1040A, line 7. In the space to the left of line 7, enter

“DCB.”

21

Dependent

care benefits

22

22

Enter the smallest of line 17, 18, or 19.

23

24

25

26

To claim the child and dependent care

credit, complete lines 23 through 27 below.

Enter $3,000 ($6,000 if two or more qualifying persons).

Enter the amount from line 21.

Subtract line 24 from line 23. If zero or less, stop. You cannot take

the credit. Exception. If you paid 2007 expenses in 2008, see the

instructions for line 9.

Complete line 2 on the front of this schedule. Do not include in

column (c) any benefits shown on line 21 above. Then, add the

amounts in column (c) and enter the total here.

23

24

25

26

27 Enter the smaller of line 25 or 26. Also, enter this amount on line 3

on the front of this schedule and complete lines 4 through 11. 27

Page 2

Schedule 2 (Form 1040A) 2008

● 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 the

instructions for the amount to enter.

● All others, enter the amount from line 18.

Enter the amount, if any, you carried over from 2007 and used in 2008

during the grace period. See the instructions.

13

13

89,905

565,786

83,897

2,065,280

72,204

72,204

20,706

2,028,188

NUMBER OF RETURNS FILED FOR SELECTED LINES

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
25

Due to your continued disabled condition, you were unable to engage in any

substantial gainful activity in 2008, check this box 

(99)

Schedule 3 Department of the Treasury—Internal Revenue Service

Credit for the Elderly or the Disabled

for Form 1040A Filers (Form 1040A) 2008 OMB No. 1545-0074

Name(s) shown on Form 1040A Your social security number

You may be able to take this credit and reduce your tax if by the end of 2008:

or

In most cases, the IRS can figure the credit for you. See the instructions.

Part I If your filing status is:

1 You were 65 or older 1

Check the

box for your

filing status

and age You were under 65 and you retired on permanent

and total disability

2

2

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 Married filing

jointly 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

8 You were 65 or older and you lived apart from your 

spouse for all of 2008 8

Married filing

separately 9 You were under 65, you retired on permanent and 

total disability, and you lived apart from your

spouse for all of 2008 9

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

Part II

Statement of

permanent

and total

disability

2

Complete this part

only if you checked

box 2, 4, 5, 6,

or 9 above.

For Paperwork Reduction Act Notice, see Form 1040A instructions. Schedule 3 (Form 1040A) 2008

● You were age 65 or older ● You were under age 65, you retired on permanent

and total disability, and you received taxable

disability income.

Single,

Head of household, or

Qualifying widow(er)

And by the end of 2008: Check only one box:

Cat. No. 12064K

Yes

No

Skip Part II and complete Part III on the back.

Complete Parts II and III.

Did you check

box 1, 3, 7, or 8?





● If you did not check this box, have your physician complete the statement on

page 4 of the instructions. You must keep the statement for your records.

● If you checked this box, you do not have to get another statement for 2008.

But you must also meet other tests. See the separate instructions for Schedule 3.

TIP

Total Schedules Filed = 71,388

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
26

Schedule 3 (Form 1040A) 2008

10 If you checked (in Part I): Enter: Part III Box 1, 2, 4, or 7 $5,000

Figure your

credit

Box 3, 5, or 6 $7,500

10

11

● Box 6, add $5,000 to the taxable disability income of the spouse

who was under age 65. Enter the total.

11

If you completed line 11, enter the smaller of line 10 or line 11; all

others, enter the amount from line 10.

12

12

Enter the following pensions, annuities, or

disability income that you (and your spouse if

filing a joint return) received in 2008.

13

Nontaxable part of social security benefits

and

a

Nontaxable part of railroad retirement benefits

treated as social security (see the instructions). 13a

Nontaxable veterans’ pensions

and

b

13b

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.

c

13c

14 Enter the amount from Form 1040A, line 22. 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

Subtract line 15 from line 14. If zero or less,

enter -0-.

16

16

17 Enter one-half of line 16. 17

18 Add lines 13c and 17. 18

Subtract line 18 from line 12. If zero or less, stop; you cannot take

the credit. Otherwise, go to line 20.

19

19

20 Multiply line 19 by 15% (.15). 20

● 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.

For more details on what to include on line 11, see

the instructions.

Did you check

box 2, 4, 5, 6,

or 9 in Part I?

You must complete line 11.

Enter the amount from line 10

on line 12 and go to line 13.

Yes

No 



Box 8 or 9 $3,750

Page 2

Schedule 3 (Form 1040A) 2008

Any other pension, annuity, or disability benefit

that is excluded from income under any other

provision of law (see the instructions).

If you checked (in Part I):

21

21

Credit for the elderly or the disabled. Enter the smaller of line 20

or line 21 here and on Form 1040A, line 30.

TIP

Enter the amount from Form 1040A, line 28, minus any amount on

Form 1040A, line 29.

22

22

6,765

57,695

71,388

13,944

3,238

13,944

57,695

62,711

49,754

64,115

NUMBER OF RETURNS FILED FOR SELECTED LINES

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
27

SCHEDULES A&B OMB No. 1545-0074 Schedule A—Itemized Deductions

(Form 1040) (Schedule B is on back)

Department of the Treasury

Internal Revenue Service  Attach to Form 1040.

Attachment

Sequence No. 07

Name(s) shown on Form 1040 Your social security number

Medical Caution. Do not include expenses reimbursed or paid by others.

and 

Dental

Expenses

1 Medical and dental expenses (see page A-1) 1

2 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

5

Taxes You 5 State and local (check only one box):

Paid

6 Real estate taxes (see page A-5) 6

8 Other taxes. List type and amount 

(See

page A-2.)

8

9 Add lines 5 through 8 9

Interest 10 Home mortgage interest and points reported to you on Form 1098

You Paid

10

Home mortgage interest not reported to you on Form 1098. If paid 

to the person from whom you bought the home, see page A-6

and show that person’s name, identifying no., and address 

11

(See

page A-5.)

11

12

Points not reported to you on Form 1098. See page A-6

for special rules

12

13

Investment interest. Attach Form 4952 if required. (See

page A-6.)

13

14

Add lines 10 through 14 15

Gifts to 

Charity 16

15

Gifts by cash or check. If you made any gift of $250 or

more, see page A-7

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

16

Carryover from prior year 18

17

18

Add lines 16 through 18 19

Casualty or theft loss(es). Attach Form 4684. (See page A-8.) 

19

Casualty and 

Theft Losses 20

Unreimbursed employee expenses—job travel, union dues, job

education, etc. Attach Form 2106 or 2106-EZ if required. (See page 

A-9.) 

20

Job Expenses

and Certain

Miscellaneous

Deductions 22

Other expenses—investment, safe deposit box, etc. List type and

amount 

(See

page A-9.)

Add lines 21 through 23 

23

Enter amount from Form 1040, line 38

24

Multiply line 25 by 2% (.02)

25

Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- 

26

27

Other—from list on page A-10. List type and amount  

27

Other

Miscellaneous

Deductions 28

28

Total

Itemized

Deductions 29

For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule A (Form 1040) 2008

25

21

23

24

If you made a

gift and got a

benefit for it,

see page A-7.

26

Enter amount from Form 1040, line 38

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 40.

Yes. Your deduction may be limited. See page A-10 for the amount to enter.

Cat. No. 11330X



Note.

Personal

interest is

not

deductible.



7 Personal property taxes 7

Tax preparation fees 22

21

Is Form 1040, line 38, over $159,950 (over $79,975 if married filing separately)?

(99)  See Instructions for Schedules A&B (Form 1040).

If you elect to itemize deductions even though they are less than your standard

deduction, check here 

30

Qualified mortgage insurance premiums (see page A-6) 

14

29

08

a Income taxes, or

b General sales taxes 

10,155,306

145,442 =

10,152,333

46,447,827

41,643,497

20,951,688

2,829,321

38,272,160

1,070,285

2,494,473

1,731,536

36,217,970

23,027,465

439,233

15,790,907

22,822,458

9,615,230

29,592,695

29,591,494

Gambling Loss Deduction = 1,033,797

Capital Gains Deduction Limitation = 31,555

Other Than Gambling Ded = 610,275

Property Income, Casualty & Theft Deduction = 19,204

48,167,223

Income Tax = 35,402,974

10,155,306

General Sales Tax = 11,044,853

47,836,465

39,199,760

39,250,369

336,746

12,436,636

1,641,535

2,664,681

336,217

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 48,840,259

6,783,275 =
28

Schedules A&B (Form 1040) 2008 OMB No. 1545-0074 Page 2

Name(s) shown on Form 1040. Do not enter name and social security number if shown on other side. Your social security number

Attachment Schedule B—Interest and Ordinary Dividends Sequence No. 08

Part I

Interest

(See page B-1

and the

instructions for

Form 1040,

line 8a.)

Amount List name of payer. If any interest is from a seller-financed mortgage and the

buyer used the property as a personal residence, see page B-1 and list this

interest first. Also, show that buyer’s social security number and address 

1

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

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 1040, line 8a  4

Part II

Ordinary

Dividends

Amount

(See page B-1

and the

instructions for

Form 1040,

line 9a.)

5 List name of payer 

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

6 Add the amounts on line 5. Enter the total here and on Form 1040, line 9a  6

For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule B (Form 1040) 2008

Note. If line 4 is over $1,500, you must complete Part III.

Note. If line 6 is over $1,500, you must complete Part III.

You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; or (b) had

Part III a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

Foreign

Accounts

and Trusts

Yes No

At any time during 2008, 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 page B-2 for exceptions and filing requirements for Form TD F 90-22.1

7a

b If “Yes,” enter the name of the foreign country  

(See

page B-2.) During 2008, 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 page B-2 

8

24,440,389

Yes = 43,226

27,879

17,523,467

Yes = 364,998

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Of the total schedules filed, the component parts are as follows:

F1040 = 23,010,227 F1040A = 2,541,129

The component parts of line 2 are as follows:

F1040 = 21,990,996 F1040A = 2,449,393

Total Schedules Filed = 25,551,356

The component parts of line 6 are as follows:

F1040 = 16,551,658 F1040A = 971,809
29

SCHEDULE C OMB No. 1545-0074

(Form 1040)

Profit or Loss From Business

(Sole Proprietorship)

 Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B.

Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040, 1040NR, or 1041.  See Instructions for Schedule C (Form 1040). Sequence No. 09

Name of proprietor Social security number (SSN)

A Principal business or profession, including product or service (see page C-3 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

Accounting method:

E

F

G Yes No

H

Did you “materially participate” in the operation of this business during 2008? If “No,” see page C-4 for limit on losses

If you started or acquired this business during 2008, check here 

Income

1 Gross receipts or sales. Caution. See page C-4 and check the box if:

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

Expenses. Enter expenses for business use of your home only on line 30.

8

21 Repairs and maintenance 21

8 Advertising

22 Supplies (not included in Part III) 22

23

9

23 Taxes and licenses

10

24 Travel, meals, and entertainment:

Car and truck expenses (see

page C-5)

9

24a

11

a Travel

10 Commissions and fees

12 Depletion 12

Deductible meals and

entertainment (see page C-7)

b

Depreciation and section 179

expense deduction (not

included in Part III) (see page

C-5)

13

13

14 Employee benefit programs

(other than on line 19) 14

15 Insurance (other than health) 15 25 Utilities 25

16 Interest: 26 Wages (less employment credits) 26

a Mortgage (paid to banks, etc.) 16a Other expenses (from line 48 on

page 2)

27

b Other 16b

17

Legal and professional

services

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

28 Total expenses before expenses for business use of home. Add lines 8 through 27  28

31

31

32a All investment is at risk.

32

Some investment is not

at risk.

32b

For Paperwork Reduction Act Notice, see page C-9 of the instructions. Schedule C (Form 1040) 2008

(1) Cash (2) Accrual (3) Other (specify) 

Business address (including suite or room no.) 

City, town or post office, state, and ZIP code

Cat. No. 11334P

29

30

Tentative profit or (loss). Subtract line 28 from line 7

Expenses for business use of your home. Attach Form 8829

29

30



Part I

Part II

27

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.

If you have a loss, check the box that describes your investment in this activity (see page C-8).

● 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.



(99)

11 Contract labor (see page C-5)

24b

17

08

● 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-4 for limit on losses.  

At risk = 5,877,374

22,614,555

3,247,288

21,461,728

672,723

21,469,866

4,411,192

21,510,272

1,129,239

21,727,102

5,786,236

11,668,860

1,003,140

1,971,678

83,019

6,597,674

280,368

5,753,083

650,758

1,796,319

7,458,793

144,948

1,904,988

3,013,476

4,496,961

9,100,565

6,211,812

4,270,994

6,127,099

8,332,329

1,240,583

11,997,953

19,244,522

22,397,027

3,393,080

22,111,687

nondeductible loss (+)/suspended loss carryover (-) = 98,265

Boxes checked = 82,111

Boxes checked = 1,726,371

Accounting method = 23,873,614 Mat. Part. = 18,380,919

7,432,631

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 25,204,721 Includes 4,356,802 Schedule C-EZ's
30

Schedule C (Form 1040) 2008 Page 2

Cost of Goods Sold (see page C-8)

Inventory at beginning of year. If different from last year’s closing inventory, attach explanation 35

33

Purchases less cost of items withdrawn for personal use 36

34

Cost of labor. Do not include any amounts paid to yourself 37

35

Materials and supplies 38

36

Other costs 39

37

Add lines 35 through 39 40

38

Inventory at end of year 41

39

Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4

40

42

Part IV

Part III

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.

41

When did you place your vehicle in service for business purposes? (month, day, year) 

42

Of the total number of miles you drove your vehicle during 2008, enter the number of miles you used your vehicle for:

a Business b Commuting (see instructions) c Other

45

46 Do you (or your spouse) have another vehicle available for personal use?

Was your vehicle available for personal use during off-duty hours?

47a Do you have evidence to support your deduction?

b If “Yes,” is the evidence written?

Yes No

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

/ /

Yes No

Yes No

Yes No

48

Part V

Method(s) used to

value closing inventory: Cost b Other (attach explanation)

Was there any change in determining quantities, costs, or valuations between opening and closing inventory?

If “Yes,” attach explanation

a Lower of cost or market c

Yes No

43

44

Schedule C (Form 1040) 2008

1,465,842

1,413,759

2,490,814

635,062

1,824,045

980,647

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
31

SCHEDULE C-EZ OMB No. 1545-0074

(Form 1040)

Net Profit From Business

(Sole Proprietorship)

 Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B.

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 09A  Attach to Form 1040, 1040NR, or 1041.  See instructions on back.

Business name. If no separate business name, leave blank. D Employer ID number (EIN), if any

Business address (including suite or room no.). Address not required if same as on page 1 of your tax return.

C

E

Gross receipts. Caution. See the instructions for Schedule C, line 1, on page C-4 and check 

the box if:

1

2 Total expenses (see instructions on page 2). If more than $5,000, you must use Schedule C 2

3

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

For Paperwork Reduction Act Notice, see page 2. Cat. No. 14374D Schedule C-EZ (Form 1040) 2008

City, town or post office, state, and ZIP code

You May Use

Schedule C-EZ

Instead of

Schedule C

Only If You:

And You:

● Use the cash method of accounting.

● Had only one business as either a

sole proprietor, qualified joint

venture, or statutory employee.

● Had business expenses of $5,000 or

less. ● 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.

 

Name of proprietor Social security number (SSN)

General Information

A Principal business or profession, including product or service B Enter code from pages C-9, 10, & 11



Figure Your Net Profit

Part I

Part II

● Did not have a net loss from your

business.

● Had no employees during the year.

1

● Did not have an inventory at any

time during the year.

Yes No

Do you (or your spouse) have another vehicle available for personal use?

6

8a Do you have evidence to support your deduction? Yes No

If “Yes,” is the evidence written? Yes No

Yes No

Was your vehicle available for personal use during off-duty hours?

7

5 Of the total number of miles you drove your vehicle during 2008, enter the number of miles you used your vehicle for:

4

Part III Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 2.

b

When did you place your vehicle in service for business purposes? (month, day, year)  . / /

a Business b Commuting (see instructions) c Other

(99)

08

● This income was reported to you on Form W-2 and the “Statutory employee” box 

on that form was checked, or  

● 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. 

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 4,356,802 Data is tabulated with the Schedule C's
32

OMB No. 1545-0074 SCHEDULE D Capital Gains and Losses (Form 1040)  Attach to Form 1040 or Form 1040NR.  See Instructions for Schedule D (Form 1040).

Department of the Treasury

Internal Revenue Service

Attachment

 Use Schedule D-1 to list additional transactions for lines 1 and 8. Sequence No. 12

Name(s) shown on return Your social security number

Short-Term Capital Gains and Losses—Assets Held One Year or Less

(f) Gain or (loss)

Subtract (e) from (d)

(e) Cost or other basis

(see page D-7 of

the instructions)

(a) Description of property

(Example: 100 sh. XYZ Co.)

(d) Sales price

(see page D-7 of

the instructions)

(c) Date sold

(Mo., day, yr.)

1

Enter your short-term totals, if any, from Schedule D-1,

line 2

2

Total short-term sales price amounts. Add lines 1 and 2 in

column (d) 

3

3

5

Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824

5

6

6

Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from

Schedule(s) K-1

7

Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss

Carryover Worksheet on page D-7 of the instructions 

Net short-term capital gain or (loss). Combine lines 1 through 6 in column (f) 

Long-Term Capital Gains and Losses—Assets Held More Than One Year

8

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

12

13

Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from

Schedule(s) K-1

14

Capital gain distributions. See page D-2 of the instructions 

14

15

Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss

Carryover Worksheet on page D-7 of the instructions ( )

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) 2008

( )

4 4

Part I

Part II

13

(b) Date

acquired

(Mo., day, yr.)

2

9

(99)

(a) Description of property

(Example: 100 sh. XYZ Co.)

(c) Date sold

(Mo., day, yr.)

(b) Date

acquired

(Mo., day, yr.)

(e) Cost or other basis

(see page D-7 of

the instructions)

(d) Sales price

(see page D-7 of

the instructions)

7

(f) Gain or (loss)

Subtract (e) from (d)

08

10,038,541

Long Term Non-Ded Loss = 325

502,592

1,218,868

1,625,643

11,039,585

13,818,447

13,123,900

Short Term Non-Ded Loss = *

2,325,514

1,923,475

8,222,468

3,899,085

18,168,186

9,639,666

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules filed = 21,230,432 Total Sales reported with Form 1099 = 16,835,222

* Entry for this line is greater than zero, but too small to report
33

Schedule D (Form 1040) 2008

Summary

16 Combine lines 7 and 15 and enter the result 16

18

Part III

Page 2

18 Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet on page D-8 of the

instructions 

Are lines 18 and 19 both zero or blank?

19

Schedule D (Form 1040) 2008

21

Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet on 

page D-9 of the instructions 

20

If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller 

of:

21

19

● The loss on line 16 or

● ($3,000), or if married filing separately, ($1,500) 

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 38 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.

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 38 of the Instructions for

Form 1040 (or in the Instructions for Form 1040NR).

No. Complete the rest of Form 1040 or Form 1040NR.

( )

17 Are lines 15 and 16 both gains?

Yes. Go to line 18.

No. Skip lines 18 through 21, and go to line 22.

Note. When figuring which amount is smaller, treat both amounts as positive numbers.

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.

743,455

76,733

20,409,219

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
34

SCHEDULE E OMB No. 1545-0074 Supplemental Income and Loss

(Form 1040) (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). Department of the Treasury

Internal Revenue Service

Attachment 

Sequence No. 13

Name(s) shown on return Your social security number

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 Yes No

A

B

C

Properties Totals

(Add columns A, B, and C.) Income: A B 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

Mortgage interest paid to banks,

etc. (see page E-5) 12

11

12

Other interest

12

13

Repairs

13

14

Supplies

14

15

Taxes

15

16

Utilities

16

17 17

18 Other (list) 

18

19 Add lines 5 through 18 19 19

Depreciation expense or depletion

(see page E-5)

20

20 20

21 Total expenses. Add lines 19 and 20 21

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

22

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

23 ( ) ( ) ( )

24 Income. Add positive amounts shown on line 22. Do not include any losses 24

25 ( ) 25 Losses. Add royalty losses from line 22 and rental real estate losses from line 23. Enter total losses here.

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) 2008

Part I

Management fees

(99)

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)

08

10,187,885

RENT

ROYALTY

9,291,761

1,759,020

5,367,014

650,914

8,980,155 966,003

7,492,470 585,163

9,712,538 1,749,759

4,815,239

1,483,317

622,194

6,169,878

5,700,277

nondeductible rental loss

suspended loss carryover

Number of RENTALS = 8,348,200 Total # Rental Properties = 14,492,733

Number of ROYALTIES = 1,453,679 Total # Royalties = 2,289,367

 Yes = 203,434

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 17,711,465
35

Schedule E (Form 1040) 2008 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

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.

(b) Enter P for

partnership; S

for S corporation

(c) Check if

foreign

partnership

(d) Employer

identification

number

28 (a) Name

(e) Check if

any amount is

not at risk

A

B

C

D

Passive Income and Loss Nonpassive Income and Loss

(h) Nonpassive loss

from Schedule K–1

(g) Passive income 

from Schedule K–1

(j) Nonpassive income 

from Schedule K–1

(f) Passive loss allowed

(attach Form 8582 if required)

(i) Section 179 expense

deduction from Form 4562

A

B

C

D

29a Totals

b Totals

30 Add columns (g) and (j) of line 29a 30

31 ( ) 31 Add columns (f), (h), and (i) of line 29b

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

32

Income or Loss From Estates and Trusts

(b) Employer

identification number 33 (a) Name

A

B

Passive Income and Loss Nonpassive Income and Loss

(e) Deduction or loss

from Schedule K–1

(d) Passive income

from Schedule K–1

(f) Other income from

Schedule K–1

(c) Passive deduction or loss allowed

(attach Form 8582 if required)

A

B

34a Totals

b Totals

35 Add columns (d) and (f) of line 34a 35

36 ( ) 36 Add columns (c) and (e) of line 34b

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

Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder

(c) Excess inclusion from

Schedules Q, line 2c

(see page E-7)

(e) Income from 

Schedules Q, line 3b

(d) Taxable income (net loss)

from Schedules Q, line 1b

(b) Employer

identification number 38 (a) Name

39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below 39

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

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 T; and 

Schedule K-1 (Form 1041), line 14, code F (see page E-8) 

42

42

Part III

Part V

Part IV

Part II

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

43

Schedule E (Form 1040) 2008

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? Yes No

If you answered “Yes,” see page E-7 before completing this section.

Caution. The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1.

419,965

Yes = 9,339,712

5,329,820

4,564,294

391,090

1,034,287

37,338

736,224

PARTNERSHIPS

S-CORPS

7,512

22,809

1,400,682

Number of PARTNERSHIPS

1,682,781 1,609,491

543,449 1,656,347

48,273

309,202

Number of S-CORPS

PARTNERSHIPS PARTNERSHIPS

S-CORPS S-CORPS

114

2,115,501

3,061,026

PARTNERSHIPS

1,206,822

205,298

S-CORPS

1,331,744

8,549,940

274,689

1,808,431

2,542,137

5,600,206

5,002,272

7,909,487

563,007

82,580

604,448

14,150

315,034

PARTNERSHIPS

S-CORPS

561,243

16,273,369

4,121,539

NUMBER OF RETURNS FILED FOR SELECTED LINES

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
36

 OMB No. 1545-0074 SCHEDULE EIC Earned Income Credit (Form 1040A or 1040)

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 43

Qualifying Child Information

For Paperwork Reduction Act Notice, see Form 1040A

or 1040 instructions.

Cat. No. 13339M Schedule EIC (Form 1040A or 1040) 2008

Before you begin: ● See the instructions for Form 1040A, lines 40a and 40b, or Form 1040, lines 64a and 64b, to make

sure that (a) you can take the EIC, and (b) you have a qualifying child.

Qualifying Child Information

● 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.

4

2

5

6

1 Child’s name

Child’s SSN

Child’s relationship to you

Number of months child lived with

you in the United States during 2008

months

Yes.

months

If the child was born before 1990—

Was the child permanently and totally disabled during

any part of 2008?

b

Yes.

First name Last name First name Last name

Name(s) shown on return Your social security number

(99)

EIC

1040A

1040

Complete and attach to Form 1040A or 1040

only if 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.

Child 1 Child 2

If you have more than two qualifying children, you

only have to list two to get the maximum credit.

The child must have an SSN as defined on page 43

of the Form 1040A instructions or page 49 of the

Form 1040 instructions unless the child was born and

died in 2008. If your child was born and died in 2008

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.

No. No.

Go to line 5. Continue. Go to line 5. Continue.

Yes. No. Yes. No.

Continue. The child is not a Continue.

qualifying child.

The child is not a

qualifying child.

● If the child lived with you for more than half of

2008 but less than 7 months, enter “7.”

● If the child was born or died in 2008 and your

home was the child’s home for the entire time he

or she was alive during 2008, enter “12.”

Do not enter more than 12 months. Do not enter more than 12 months.

You may also be able to take the additional child tax credit if your child (a) was under age 17 at the end of 2008, and

(b) is a U.S. citizen, U.S. national, or U.S. resident alien. For more details, see the instructions for line 41 of Form

1040A or line 66 of Form 1040.

. . . . . . . . . .

● 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.

(for example, son, daughter, grandchild,

niece, nephew, foster child, etc.)

Was the child under age 24 at the end of 2008 and a

student?

a

Child’s year of birth

If born after 1989, skip lines 4a

and 4b; go to line 5.

Year

If born after 1989, skip lines 4a

and 4b; go to line 5.

Year 3

CAUTION

TIP

08

9,825,778

19,223,827 9,832,674

19,226,833 9,833,677

= 414,485 = 159,992

19,226,833 9,834,325

12,970,502

= 1,005,288 = 457,821

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 19,226,833
37

SCHEDULE F OMB No. 1545-0074 Profit or Loss From Farming

(Form 1040)  Attach to Form 1040, Form 1040NR, Form 1041, Form 1065, or Form 1065-B.

Department of the Treasury

Internal Revenue Service

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

D Employer ID number (EIN), if any

C Accounting method: Cash Accrual

E Did you “materially participate” in the operation of this business during 2008? If “No,” see page F-3 for limit on passive losses. Yes No

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)

1 Sales of livestock and other items you bought for resale

(2)

2 Cost or other basis of livestock and other items reported on line 1

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 2008 8a 8b Taxable amount 8b

c If election to defer to 2009 is attached, check here  8d Amount deferred from 2007 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-4) 10

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

11

Farm Expenses—Cash and Accrual Method.

Do not include personal or living expenses such as taxes, insurance, or repairs on your home.

Labor hired (less employment credits)

12

24 24

Pension and profit-sharing

plans

Chemicals 

12 25

Rent or lease (see page F-6):

Conservation expenses (see 

page F-5)

13

26a

13

Vehicles, machinery, and 

equipment

a

26b

14

14

Custom hire (machine work) b Other (land, animals, etc.)

26

Repairs and maintenance

15

Depreciation and section 179

expense deduction not claimed 

elsewhere (see page F-5)

27 27

Seeds and plants 28

15

28

29 Storage and warehousing 29

Supplies

16

Employee benefit programs other 

than on line 25

30

16

30

17 Taxes 31

17

31

18 Utilities 32

Fertilizers and lime

18 32

19 Veterinary, breeding, and medicine 

Freight and trucking

19 33

Other expenses (specify):

34a

20

Gasoline, fuel, and oil

20

a

34b

21 21

Insurance (other than health) b

23 Interest: c 34c

a Mortgage (paid to banks, etc.) 23a d 34d

b Other 23b e 34e

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.

● If a loss, you must go to line 37.

36

37a All investment is at risk.

37 If you have a loss, you must check the box that describes your investment in this activity (see page F-7).

37b Some investment is not at risk.

● 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.

● 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. Schedule F (Form 1040) 2008

 See Instructions for Schedule F (Form 1040).

Car and truck expenses (see page

F-5). Also attach Form 4562

Cat. No. 11346H

Feed

22 22

f 34f

25

33

34

1

2



Part I

Part II



(99)



08

At risk = 1,395,960

275,028

**482,063

**721,525

**1,102

143,609

508,590

1,506,317

37,940

1,245,884

412,956

525,377

383,137

= 1,979,705 = 39,720

Material Participation 'Yes' = 1,975,924

Nondeductible Loss (+) / Suspended Carryover (-) = 7,784

Total of all unmarked expenses =1,670,886

345,838

599,030

504,226

34,960

1,111,829

760,203

1,058,541

1,948,054

 137,546

**715,959

**133,219

**198,498

1,723,833

5,870

1,376,455

656,290

1,190,340

1,113,513

1,907,548

1,889,373

351,439

**1,228,279

**472,462

**10,775

**748

**622,696

Total Forms Filed = 2,008,701

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

** Denotes that the line item is the addition of both cash and accrual methods of accounting
38

Schedule F (Form 1040) 2008 Page 2

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

Commodity Credit Corporation (CCC) loans:

a CCC loans reported under election 41a

b CCC loans forfeited 41b 41c Taxable amount 41c

Crop insurance proceeds

41

42

Custom hire (machine work) income

42

43

Other income, including federal and state gasoline or fuel tax credit or refund 

43

44

Add amounts in the right column for lines 38 through 44

44

Inventory of livestock, produce, grains, and other products at beginning of 

the year

45

Cost of livestock, produce, grains, and other products purchased during

the year

46

46

47

Add lines 46 and 47

47

48

Inventory of livestock, produce, grains, and other products at end of year

48

Cost of livestock, produce, grains, and other products sold. Subtract line 49 from line 48* 50

49

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.

Principal Agricultural Activity Codes

Select the code that best identifies your primary farming

activity and enter the six digit number on page 1, line B.

50

45

49

Part IV

Part III

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.

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)

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).

Schedule F (Form 1040) 2008

CAUTION

13,225

**482,063

**721,525 **715,959

**1,102

**133,219

**198,498

14,266

**1,228,279

**472,462

**10,775

**748

**622,696

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

** Denotes that the line item is the addition of both cash and accrual methods of accounting
39

(Form 1040) Credit for the Elderly or the Disabled

Attachment

 Attach to Form 1040.  See Instructions for Schedule R (Form 1040). Sequence No. 16

Your social security number

You may be able to take this credit and reduce your tax if by the end of 2008:

● You were age 65 or older or

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

If:

Due to your continued disabled condition, you were unable to engage in any substantial gainful activity 

in 2008, check this box  

● If you checked this box, you do not have to get another statement for 2008.

OMB No. 1545-0074 Schedule R

For Paperwork Reduction Act Notice, see Form 1040 instructions.

Department of the Treasury

Internal Revenue Service

Name(s) shown on Form 1040

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.

Check the Box for Your Filing Status and Age

Statement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.)

1

Schedule R (Form 1040) 2008

2

If your filing status is:

1 You were 65 or older 1

2 You were under 65 and you retired on permanent and total disability 2

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

Married filing

jointly

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

8 You were 65 or older and you lived apart from your spouse for all of

Married filing 2008 8

separately

9 You were under 65, you retired on permanent and total disability, and 

you lived apart from your spouse for all of 2008 9

Did you check

box 1, 3, 7, or 8?

Single,

Head of household, or 

Qualifying widow(er)

And by the end of 2008: Check only one box:

Cat. No. 11359K

Part I

Part II

● You were under age 65, you retired on permanent and total disability, and

you received taxable disability income.

Yes Skip Part II and complete Part III on the back.

No Complete Parts II and III.





● 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.

(99)

TIP

08

Total Filing Status and Age Indicator Boxes Checked = 246,814

Total Schedules Filed = 126,876

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
40

Schedule R (Form 1040) 2008 Page 2

Figure Your Credit

Box 1, 2, 4, or 7 $5,000

10 Enter:

10

● Box 6, add $5,000 to the taxable disability income of the

spouse who was under age 65. Enter the total.

11

If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the

amount from line 10

12

12

Enter the following pensions, annuities, or disability income that 

you (and your spouse if filing a joint return) received in 2008.

13

a Nontaxable part of social security benefits and

nontaxable part of railroad retirement benefits

treated as social security (see page R-3).

13a

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).

b 13b

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

c

13c

14

Enter the amount from Form 1040, 

line 38 

14

15

15

Subtract line 15 from line 14. If zero or

less, enter -0-

16

16

17 Enter one-half of line 16 17

18 Add lines 13c and 17 18

Subtract line 18 from line 12. If zero or less, stop; you cannot take the credit. Otherwise,

go to line 20

19

19

24

20 Multiply line 19 by 15% (.15) 

Did you check

box 2, 4, 5, 6,

or 9 in Part I?

Box 3, 5, or 6 $7,500

Box 8 or 9 $3,750

If you checked (in Part I):

Box 1 or 2 $7,500

Enter:

Box 3, 4, 5, 6, or 7 $10,000

Box 8 or 9 $5,000

If you checked (in Part I):

Part III







● 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.

For more details on what to include on line 11, see page R-3.

11

If you checked (in Part I):



Yes You must complete line 11.

No Enter the amount from line 10

on line 12 and go to line 13.







Schedule R (Form 1040) 2008

21 Enter the amount from Form 1040, line 46 

23 Subtract line 22 from line 21. If zero or less, stop; you cannot take the credit 

22 Enter the total of any amounts from Form 1040, lines 47 and 48

Credit for the elderly or the disabled. Enter the smaller of line 20 or line 23 here and 

on Form 1040, line 49 

24

22

21

20

23

TIP

6,765

92,847

126,876

31,892

31,857

3,238

75,488

92,847

108,623

115,615

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
41

SCHEDULE SE OMB No. 1545-0074

(Form 1040) Self-Employment Tax

Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040.  See Instructions for Schedule SE (Form 1040). 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

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 57.

Section A—Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE.

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 X

b

1b

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

2

3 Combine lines 1a, 1b, and 2 3

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

4

5 Self-employment tax. If the amount on line 4 is: 

For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule SE (Form 1040) 2008

● 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).

Cat. No. 11358Z

Deduction for one-half of self-employment tax. Multiply line 5 by

50% (.5). Enter the result here and on Form 1040, line 27

● $102,000 or less, multiply line 4 by 15.3% (.153). Enter the result here and on Form 1040, line 57.

● More than $102,000, multiply line 4 by 2.9% (.029). Then, add $12,648 to the result.

Enter the total here and on Form 1040, line 57

May I Use Short Schedule SE or Must I Use Long Schedule SE?

Did you receive wages or tips in 2008?

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 $102,000?

Did you receive tips subject to social security or Medicare tax

that you did not report to your employer? Are you using one of the optional methods to figure your net

earnings (see page SE-4)?

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?

Did you receive church employee income reported on Form

W-2 of $108.28 or more?

You may use Short Schedule SE below You must use Long Schedule SE on page 2





Yes



Yes







No

No

No

No

Yes



Yes



Yes



Yes



  



No

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).

6

5

6

(99)

Note. Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE, above.

Did you report any wages on Form 8919, Uncollected Social

Security and Medicare Tax on Wages? 



No Yes



No

08

Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form

1065), box 14, code A

1a

1a

( )

17,411,224

625,929

17,028,212

17,395,846

Total Schedules Filed = 18,471,792

6,018

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
42

Schedule SE (Form 1040) 2008 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

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 

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.

Self-Employment Tax

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

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

4a 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

6

102,000 00 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 2008

5a

7

Total social security wages and tips (total of boxes 3 and 7 on Form(s) 

W-2) and railroad retirement (tier 1) compensation. If $102,000 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

d Add lines 8a, 8b, and 8c 8d

8a

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 10

Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 57

Optional Methods To Figure Net Earnings (see page SE-4)

14 Maximum income for optional methods 14 4,200 00

Enter the smaller of: two-thirds (2⁄3 ) of gross farm income1 (not less than zero) or $4,200. Also

include this amount on line 4b above 

15

15

16 Subtract line 15 from line 14 16

Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less

than $4,548 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.

17

17

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.

1 From Sch. F, line 11, and Sch. K-1 (Form 1065), box 14, code B.

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.

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.

Multiply the smaller of line 6 or line 9 by 12.4% (.124)

Multiply line 6 by 2.9% (.029)

Enter your church employee income from Form W-2. See page SE-1

for definition of church employee income

Multiply line 5a by 92.35% (.9235). If less than $100, enter -0- 

Net earnings from self-employment. Add lines 4c and 5b 

5a

b 5b

6

7

11

12

11

Farm Optional Method. You may use this method only if (a) your gross farm income1 was not more

than $6,300, or (b) your net farm profits2 were less than $4,548.

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 

Part I

Part II

Caution. You may use this method no more than five times.

Deduction for one-half of self-employment tax. Multiply line 12 by 

50% (.5). Enter the result here and on Form 1040, line 27 13

13

Schedule SE (Form 1040) 2008

12

c Wages subject to social security tax (from Form 8919, line 10) 8c

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 X

b

1b ( 6,018 )

14,107

625,929

17,028,212

17,395,846

17,394,151

33,433

17,411,223

1,948,999

16,686,452

17,411,224

17,411,224

27,465

1,943,499

4,644

4,805

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
43

Reduction of Tax Attributes Due to Discharge of

Indebtedness (and Section 1082 Basis Adjustment)

Form 982 OMB No. 1545-0046

(Rev. February 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. 2-2009)

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

145,524

36,747

296

46,081

82,075

1,295

9,136

12,578

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 147,841
44

OMB No. 1545-0074 Employee Business Expenses Form 2106

 See separate instructions.

Department of the Treasury

Internal Revenue Service  Attach to Form 1040 or Form 1040NR.

Attachment

Sequence No. 129

Your name Occupation in which you incurred expenses Social security number

Employee Business Expenses and Reimbursements

Column A Column B

Step 1 Enter Your Expenses Meals and

Entertainment

Other Than Meals

and Entertainment

1

Vehicle expense from line 22c 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

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 (see instructions) 5

Total expenses. In Column A, add lines 1 through 4 and enter the

result. In Column B, enter the amount from line 5

6

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

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

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

9

10

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.)

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). (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 (2008)

Part I

(99)

08

8,315,346

5,275,276

2,023,168

1,822,014

5,677,131

8,176,900

474,028

8,154,281

3,023,829

174,163

3,002,155

3,000,496

Total Forms Filed = 9,206,616 Includes 4,675,992 2106EZ's

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
45

Form 2106 (2008) Page 2

Vehicle Expenses

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 2008 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

Do you (or your spouse) have another vehicle available for personal use?

18 Yes No

Yes No

Was your vehicle available for personal use during off-duty hours?

19

Yes No

21 If “Yes,” is the evidence written? Yes No

20 Do you have evidence to support your deduction?

Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.)

22a Multiply business miles driven before July 1, 2008, by 50.5¢ (.505)

Section C—Actual Expenses (a) Vehicle 1 (b) Vehicle 2

Gasoline, oil, repairs, vehicle

insurance, etc. 

23

23

24a Vehicle rentals 24a

b Inclusion amount (see instructions) 24b

c Subtract line 24b from line 24a 24c

Value of employer-provided

vehicle (applies only if 100% of

annual lease value was included 

on Form W-2—see instructions)

25

25

26 Add lines 23, 24c, and 25 26

Multiply line 26 by the

percentage on line 14

27

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

Enter cost or other basis (see

instructions)

30

30

Enter section 179 deduction

and special allowance (see

instructions) 

31

31

Multiply line 30 by line 14 (see

instructions if you claimed the

section 179 deduction or

special allowance)

32

32

Enter depreciation method and

percentage (see instructions)

33

33

Multiply line 32 by the percentage 

on line 33 (see instructions)

34

34

35 Add lines 31 and 34 35

Enter the applicable limit explained

in the line 36 instructions

36

36

Multiply line 36 by the

percentage on line 14

37

37

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

38

Part II

/ /

Form 2106 (2008)

22a

b Multiply business miles driven after June 30, 2008, by 58.5¢ (.585)

c Add lines 22a and 22b. Enter the result here and on line 1 

22b

22c

502,464

4,813,623

4,650,974

4,324,473

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
46

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

1 Vehicle expense using the standard mileage rate. Complete Part II and then go to line 1a below.

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 1c 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 1c 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 (2008)

Part I

Part II

Figure Your Expenses

You May 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 2008.

● 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 2008, 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 2008 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.

1c

08

Multiply business miles driven before July 1, 2008, by 50.5¢ (.505)

Multiply business miles driven after June 30, 2008, by 58.5¢ (.585)

Add lines 1a and 1b

a

b

c

1b

1a

Total Forms Filed = 4,675,992

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
47

VOID CORRECTED

2

OMB No. 1545-0145 Notice to Shareholder of Undistributed

Long-Term Capital Gains

1a

1b

Copy A

1d

Attach to

Form 1120-RIC

or Form 1120-REIT

For Instructions

and Paperwork

Reduction Act

Notice, see back of

Copies A and D.

Form 2439 Cat. No. 11858E Department of the Treasury - Internal Revenue Service

Form 2439

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

Total undistributed long-term capital gains

Unrecaptured section 1250 gain

Tax paid by the RIC or REIT on the box 1a gains

Section 1202 gain

For calendar year 2008, or other tax year of the

regulated investment company (RIC) or the

real estate investment trust (REIT)

beginning , 2008, and

ending ,

(99)

20

1c Collectibles (28%) gain

08

1,014

78,875

0

178

Total Forms Filed = 79,042

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
48

OMB No. 1545-0074 Child and Dependent Care Expenses Form 2441

 Attach to Form 1040 or Form 1040NR.

Department of the Treasury

Internal Revenue Service

Attachment

 See separate instructions. Sequence No. 21

Name(s) shown on return Your social security number

Persons or Organizations Who Provided the Care—You must complete this part. 

(If you have more than two care providers, see the instructions.)

(b) Address

(number, street, apt. no., city, state, and ZIP code)

(d) Amount paid

(see instructions)

(c) Identifying number

(SSN or EIN) 1 (a) Care provider’sname

Credit for Child and Dependent Care Expenses

2

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 35

Enter your earned income. See instructions

3

3

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

4 4

Enter the smallest of line 3, 4, or 5

5

5

6

7

Enter the amount from Form 1040, line 38, or Form

1040NR, line 36

7



Decimal

amount is

If line 7 is:

Decimal

amount is

If line 7 is:

But not

Over over

But not

Over over

$0—15,000 .35 $29,000—31,000 .27

15,000—17,000 .34 31,000—33,000 .26

17,000—19,000 .33 33,000—35,000 .25

19,000—21,000 .32 35,000—37,000 .24

21,000—23,000 .31 37,000—39,000 .23

23,000—25,000 .30

Multiply line 6 by the decimal amount on line 8. If you paid 2007 expenses in 2008, see

the instructions

9

For Paperwork Reduction Act Notice, see page 4 of the instructions. Cat. No. 11862M Form 2441 (2008)

Part I

Part II

Enter on line 8 the decimal amount shown below that applies to the amount on line 7

Did you receive

dependent care benefits? Yes

No

8

Complete only Part II below.

Complete Part III on the back next.





Caution. If the care was provided in your home, you may owe employment taxes. See the instructions for Form 1040, line 60, or

Form 1040NR, line 56.

.

(99)

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 2008 for the

person listed in column (a)

8

6

9

25,000—27,000

27,000—29,000

.29

.28

39,000—41,000

41,000—43,000

43,000—No limit

.22

.21

.20

10

12

10

13

Enter the amount from Form 1040, line 46, or 

Form 1040NR, line 43

Credit for child and dependent care expenses. Enter the smaller of line 9 or line 12

here and on Form 1040, line 48, or Form 1040NR, line 45

Enter the amount from Form 1040, line 47, or Form

1040NR, line 44

11

12 Subtract line 11 from line 10. If zero or less, stop. You cannot take the credit

11

13

08

Total Forms Filed = 7,373,757

6,587,103

7,261,463

7,219,354 7,148,713

2,354,248 2,327,785

6,882,351

7,178,743

4,405,526

6,845,463

7,197,033

6,845,321

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
49

Form 2441 (2008) Page 2

Dependent Care Benefits

Enter the total amount of dependent care benefits you received in 2008. 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

Enter the amount, if any, you carried over from 2007 and used in 2008 during the grace

period. See instructions

Enter the amount, if any, you forfeited or carried forward to 2009. See instructions

Enter the total amount of qualified expenses incurred 

in 2008 for the care of the qualifying person(s)

15

18

Enter the smaller of line 17 or 18 19

16

Enter your earned income. See instructions

18

20

Enter the amount shown below that applies

to you.

21

Enter the smallest of line 19, 20, or 21

19

22

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-

20

23

Taxable benefits. Subtract line 29 from line 24. 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”

21

30

Part III

To claim the child and dependent care

credit, complete lines 31 through 35 below.

31

32

33

22

23

30

31 Enter $3,000 ($6,000 if two or more qualifying persons)

Subtract line 32 from line 31. If zero or less, stop. You cannot take the credit. 

Exception. If you paid 2007 expenses in 2008, see the instructions for line 9 

Enter the smaller of line 33 or 34. Also, enter this amount on line 3 on the front of this

form and complete lines 4 through 13

Add lines 26 and 29

35

32

33

35

15

16

14

14

Complete line 2 on the front of this form. Do not include in column (c) any benefits shown 

on line 32 above. Then, add the amounts in column (c) and enter the total here

34

34

Form 2441 (2008)

● 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 the

instructions for the amount to enter.

● All others, enter the amount from line 20.

24 Subtract line 23 from line 17

Enter $5,000 ($2,500 if married filing separately and you were required to enter your

spouse’s earned income on line 21)

25

Deductible benefits. Enter the smallest of line 22, 23, or 25. Also, include this amount

on the appropriate line(s) of your return. See instructions

26

27 Enter the smaller of line 22 or 25

28 Enter the amount from line 26 

29 Excluded benefits. Subtract line 28 from line 27. If zero or less, enter -0-

27

28

24

25

26

29

17 17 Combine lines 14 through 16. See instructions

( )

1,207,573

4,405,526

2,440

1,187,180

7,178,743

63,241

6,882,351

1,103

959

310,561

948,899

948,634

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
50

OMB No. 1545-0155

Form 3468 Investment Credit

 Attach to your tax return. See instructions. Attachment

Sequence No. 52

Name(s) shown on return Identifying number

1

For Paperwork Reduction Act Notice, see instructions. Form 3468 (2008)

c

⋅ 30% (.30)

⋅ 30% (.30)

5

Cat. No. 12276E

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.

(99)

Name of lessor

$

$

b

$

$

Department of the Treasury

Internal Revenue Service

2

5a

5b

5c

⋅ $1,000 5d

5e

⋅ 30% (.30)

⋅ $3,000

Kilowatt capacity of property in f 

above 

g

h Enter the lesser of line 5f or 5g

3

4

08

Part I Information Regarding the Election To Treat the Lessee as the Purchaser of Investment Credit Property

Address of lessor

Description of property

Amount for which you were treated as having acquired the property 

Energy credit:

a Basis of property using geothermal energy placed in service during

the tax year (see instructions) ⋅ 10% (.10)

Basis of property using solar illumination or solar energy placed in service

during the tax year (see instructions) 

Basis of property installed before October 4, 2008

d Kilowatt capacity of property in c 

above 

Qualified fuel cell property (see instructions):

e Enter the lesser of line 5c or 5d

f Basis of property installed after October 3, 2008 $ 5f

5g

5h

Qualified microturbine property (see instructions):

$ ⋅ 10% (.10) 5i

Basis of property installed during the tax

year

i

⋅ $200 5j

Kilowatt capacity of property in i

above 

j

k Enter the lesser of line 5i or 5j 5k

t Total. Add lines 5a, 5b, 5e, 5h, 5k, 5n, 5p, 5q, 5r, and 5s 5t

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.

5l

l

⋅ 10% (.10)

Basis of property installed after October 3, 2008 $

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 5m

n Multiply line 5l by 5m 5n

Qualified small wind energy property (see instructions):

o

⋅ 30% (.30)

Basis of property installed after 

October 3, 2008, and before 2009

$ 5o

p Enter the smaller of line 5o or $4,000 5p

Qualified investment credit facility property (see instructions):

s Basis of property installed after 2008 5s $ ⋅ 30% (.30)

Energy Credit (For Tax Years Beginning Before October 4, 2008), Qualifying Advanced Coal Project

Credit, Qualifying Gasification Project Credit, and Qualifying Advanced Energy Project Credit

Part II

q Basis of property installed after 2008 $ ⋅ 30% (.30) 5q

Geothermal heat pump systems (see instructions):

r Basis of property installed after October 3, 2008 5r $ ⋅ 10% (.10)

6

0

301

468

4,560

0

41

0

4,907

0

0

Total Forms Filed = 13,678

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
51

Form 3468 (2008) Page 2

10j

10m

Form 3468 (2008)

⋅ 15% (.15)

6

Rehabilitation credit from an electing large partnership (Schedule K-1 (Form 1065-B), box 9)

$

b

$

6a

6b

$ Enter the adjusted basis of the building as of the beginning date above 

(or the first day of your holding period, if later)

c

d

e Pre-1936 buildings located in the Gulf Opportunity Zone $ ⋅ 13% (.13)

f

g

h

i

10e

10g

10i

6d

a Basis of 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)

Basis of 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)

Qualifying advanced coal project credit (see instructions):

⋅ 30% (.30)

c

$ 6c

Basis of 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)

d Total. Add lines 6a, 6b, and 6c

⋅ 20% (.20)

7

$

b

$

7a

7b

a Basis of 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 include equipment that

separates and sequesters at least 75% of the project’s carbon dioxide 

emissions ⋅ 30% (.30)

Basis of qualified investment in property other than in a above placed 

in service during the tax year

Qualifying gasification project credit (see instructions):

7c c Total. Add lines 7a and 7b

Credit from cooperatives. Enter the unused investment credit from cooperatives

9 Add lines 5t, 6d, 7c, 8a, and 8b. Report this amount on Form 3800, line 1a 9

Energy Credit (For Tax Years Beginning Before October 4, 2008), Qualifying Advanced Coal Project

Credit, Qualifying Gasification Project Credit, and Qualifying Advanced Energy Project Credit (continued)

Part II

Rehabilitation Credit (For Tax Years Beginning in 2008) and Energy Credit (For Tax Years Beginning

After October 3, 2008)

Part III

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 date on which the 24- or 60-month measuring period begins

and ends

Enter the amount of the qualified rehabilitation expenditures incurred, or 

treated as incurred, during the period on line 10b above $

Pre-1936 buildings affected by a Midwestern disaster $ ⋅ 13% (.13) 10f

Other pre-1936 buildings $ ⋅ 10% (.10)

Certified historic structures located in the Gulf Opportunity 

Zone $ ⋅ 26% (.26) 10h

Certified historic structures affected by a Midwestern

disaster $ ⋅ 26% (.26)

j Other certified historic structures $ ⋅ 20% (.20)

For properties identified on lines 10h, 10i, or 10j, complete lines 10k and 10l

k

l

m

Enter the assigned NPS project number or the pass-through entity’s

employer identification number (see instructions)

Enter the date that the NPS approved the Request for Certification

of Completed Work (see instructions)

/ /

/ /

/ /

Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:

8a Qualifying advanced energy project credit (see instructions):

8b

8a

8b

Basis of qualified investment in advanced energy project property placed in 

service after February 17, 2009 $ ⋅ 30% (.30)

10,265

476

2,948

5

354

476

2,948

4,866

49

41

20

41

20

7

30

*

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

*Entry for this line is greater than zero, but too small to report
52

Form 3468 (2008) Page 3

17

Form 3468 (2008)

c

⋅ 30% (.30)

⋅ 30% (.30)

$

b

$

$

11a

11b

11c

⋅ $3,000 11d

11e

$ ⋅ 10% (.10) 11f

Basis of property installed during the tax

year

f

⋅ $200 11g

Kilowatt capacity of property in f 

above 

g

h Enter the lesser of line 11f or 11g 11h

q Total. Add lines 11a, 11b, 11e, 11h, 11k, 11m, 11n, 11o, and 11p 11q

13

15

Energy credit:

a Basis of property using geothermal energy placed in service during the

tax year (see instructions) ⋅ 10% (.10)

Basis of property using solar illumination or solar energy placed in service during 

the tax year (see instructions)

Basis of property installed during the tax

year

d Kilowatt capacity of property in c 

above 

Qualified fuel cell property (see instructions):

e Enter the lesser of line 11c or 11d

Rehabilitation Credit (For Tax Years Beginning in 2008) and Energy Credit (For Tax Years Beginning

After October 3, 2008) (continued)

Part III

11

Qualified microturbine property (see instructions):

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.

11i

i

⋅ 10% (.10) $

j If the electrical capacity of the property is measured in:

● Horsepower, divide 20,000 by the

horsepower. Enter 1.0 if the capacity is 

20,000 horsepower or less 11j

11k k Multiply line 11i by 11j

Qualified small wind energy property (see instructions):

11l

m Enter the smaller of line 11l or $4,000 11m

⋅ 30% (.30) $

l

Geothermal heat pump systems (see instructions):

o Basis of property installed during the tax year $ ⋅ 10% (.10) 11o

12

13

14

15

16

17

18

Credit from cooperatives. Enter the unused investment credit from cooperatives (see

instructions)

Add lines 10e through 10j, 10m, 11q, and 12

Rehabilitation and energy credits included on line 13 from passive activities

Subtract line 14 from line 13

Add lines 15 through 17. Report this amount on Form 3800, line 29a 18

12

14

16

Basis of property installed during the tax

year

.

Basis of property installed before 2009

● Megawatts, divide 15 by the megawatt

capacity. Enter 1.0 if the capacity is 15

megawatts or less

Rehabilitation and energy credits allowed for 2008 from a passive activity

Carryback of rehabilitation and energy credits from 2009

n Basis of property installed after 2008 $ ⋅ 30% (.30) 11n

Qualified investment credit facility property (see instructions):

p Basis of property installed after 2008 $ ⋅ 30% (.30) 11p

0

0

0

3

8

19

0

27

3,428

1,047

2,405

865

0

3,254

0

0

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
53

OMB No. 1545–0895 General Business Credit

Form 3800

Department of the Treasury

Internal Revenue Service  Attach to your tax return. Attachment

Sequence No. 22

 See separate instructions.

Name(s) shown on return Identifying number

Current Year Credit

1a

2

3 3

4 4

5 5

6

8

7

Passive activity credits included on line 2 (see instructions)

Subtract line 3 from line 2

Passive activity credits allowed for 2008 (see instructions)

Carryforward of general business credit to 2008. See instructions for the schedule to attach 

Carryback of general business credit from 2009 (see instructions)

Current year credit. Add lines 4 through 7

Part I

2

c

d

e

f

6

Add lines 1a through 1z

o

g

h

i

j

1g

1h

1i

1n

1a

1c

1d

1e

1f

Investment credit (Form 3468, Part II only) (attach Form 3468)

Credit for increasing research activities (Form 6765) 

Low-income housing credit (Form 8586, Part I only) (enter EIN if claiming this credit from a

pass-through entity: - )

Disabled access credit (Form 8826) (do not enter more than $5,000)

Renewable electricity production credit (Form 8835, Part I only)

Indian employment credit (Form 8845) 

Mine rescue team training credit (Form 8923)

Agricultural chemicals security credit (Form 8931)

1o

n

1j

Orphan drug credit (Form 8820)

b Welfare-to-work credit (Form 8861) 1b

8

7

p 1p

General credits from an electing large partnership (Schedule K-1 (Form 1065-B))

(99)

1k

New markets credit (Form 8874) (enter EIN if claiming this credit from a pass-through entity:

- )

k

1l

Credit for small employer pension plan startup costs (Form 8881) (do not enter more than $500)

l

1m

Credit for employer-provided child care facilities and services (Form 8882) (enter EIN if claiming 

this credit from a pass-through entity: - )

m

z

v

Biodiesel and renewable diesel fuels credit (attach Form 8864)

Low sulfur diesel fuel production credit (Form 8896)

1w

1v

08

Distilled spirits credit (Form 8906)

q 1q

Nonconventional source fuel credit (Form 8907)

1r

r

Energy efficient home credit (Form 8908)

s 1s

Alternative motor vehicle credit (Form 8910) (enter EIN if claiming this credit from a pass-through 

entity: - )

t 1t

Alternative fuel vehicle refueling property credit (Form 8911)

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2008)

Energy efficient appliance credit (Form 8909) 

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.

u 1u

w Credit for employer differential wage payments (Form 8932)

y Credit for contributions to selected community development corporations (Form 8847)

1x

1y

Credits for affected Midwestern disaster area employers (Form 5884-A)

x Carbon dioxide sequestration credit (Form 8933)

1z

364,439

10,265

4,011

64,483

55,929

11,644

3,073

5,643

368

1,227

5,281

11,462

7,067

1,714

243

209,617

96,482

121,316

76,008

228,535

1,942

572

10,915

7,566

10,317

N/A

552

329

154

369

53

1,362

Total Forms Filed = 524,506

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
54

Form 3800 (2008)

19a Enter the smaller of line 8 or line 18c

f

Foreign tax credit 12a

Personal credits from Form 1040, lines 48 through 54 (or Form

1040NR, lines 45 through 49) 

12a

c Credit from Form 8834 12c

d Non-business alternative motor vehicle credit (Form 8910, line 18) 12d

Non-business alternative fuel vehicle refueling property credit

(Form 8911, line 19)

Add lines 12a through 12e 12f

Net income tax. Subtract line 12f from line 11. If zero, skip lines 14 through 17 and enter -0- on line 18a

Tentative minimum tax:

14

Enter 25% (.25) of the excess, if any, of line 14 over $25,000 (see

instructions)

13

Subtract line 17 from line 13. If zero or less, enter -0-

17

16

b

12b

Enter the greater of line 15 or line 16

15

e

12e

14 Net regular tax. Subtract line 12f from line 9. If zero or less, enter -0-

18a

15

17

18a

13

● 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 

For a corporation electing to accelerate the research credit, enter the bonus depreciation amount 

attributable to the research credit. (see instructions) 18b

b

c Add lines 18a and 18b 18c

19a

Individuals, estates, and trusts: See the instructions for line 19a if claiming the research credit. 

C corporations: See the line 19a instructions if there has been an ownership change, acquisition, 

or reorganization.

b

c

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

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)

19b

19c

9

10

10 Alternative minimum tax:

11

Regular tax before credits:

Add lines 9 and 10

9

11

● 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 36

● Corporations. Enter the amount from Form 4626, line 14

● Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56 

Part II Allowable Credit

Form 3800 (2008) Page 2

158,579

367,801

455,953

449,318

230,454

303,756

69,919

5

4

254,944

369,577

284,899

183,870

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
55

Page 3

Part II Allowable Credit (Continued)

Form 3800 (2008)

Form 3800 (2008)

Note. If you are not filing Form 8844, skip lines 20 through 24 and enter -0- on line 25.

20

21

22

23

24

25

26

27

28

29a

b

c

d

e

f

30

31

32

Multiply line 16 by 75%

Enter the greater of line 15 or line 20

Subtract line 21 from line 13. If zero or less, enter -0-

Subtract line 19b from line 22. If zero or less, enter -0-

Enter the amount from Form 8844, line 10 or line 12

Empowerment zone and renewal community employment credit allowed. Enter the smaller of

line 23 or line 24

Subtract line 15 from line 13. If zero or less, enter -0-

Add lines 19b and 25

Subtract line 27 from line 26. If zero or less, enter -0-

Add lines 29a through 29g

Enter the smaller of line 28 or line 30

Credit allowed for the current year. Add lines 27 and 31.

Enter the work opportunity credit from Form 5884, line 10 or 

line 12

Enter the alcohol and cellulosic biofuel fuels credit from Form 6478,

line 15 or line 17

Enter the renewable electricity, refined coal, and Indian coal

production credit from Form 8835, Part II, line 36 or line 38

Enter the credit for employer social security and Medicare taxes

paid on certain employee tips from Form 8846, line 12

Enter the investment credit from Form 3468, Part III, line 18 (attach

Form 3468)

Enter the low-income housing credit from Form 8586, Part II, line 18 or

line 20

20

21

22

23

24

25

26

27

28

30

31

32

29a

29c

29b

29d

29f

29e

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 54 or Form 1040NR, line 49

● Corporations. Form 1120, Schedule J, line 5c

● Estates and trusts. Form 1041, Schedule G, line 2c 

g Enter the qualified railroad track maintenance credit from Form

8900, line 12 29g 86

44,627

44,917

50,862

50,028

36,982

31,560

443,104

202,544

422,321

20,936

3,254

3,036

1,304

136,670

117,320

303,756

66,713

48,662

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
56

OMB No. 1545-0074

Form 3903 Moving Expenses

 Attach to Form 1040 or Form 1040NR. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 62

Name(s) shown on return Your social security number

1 1

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

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

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

Transportation and storage of household goods and personal effects (see instructions)

Before you begin:

2

3

5

4

For Paperwork Reduction Act Notice, see back of form. Cat. No. 12490K Form 3903 (2008)

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.

General Instructions

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.

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.

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.

What’s New

For 2008, the standard mileage rate for

using your vehicle to move to a new home

is 19 cents a mile (27 cents a mile after

June 30, 2008).

To see if you meet the

distance test, you can

use the worksheet

below.

Distance Test Worksheet

1. miles

2. miles

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.

If you qualify to deduct expenses for

more than one move, use a separate Form

3903 for each move.

Number of miles from your old home to your new workplace

Number of miles from your old home to your old workplace

Subtract line 2 from line 1. If zero or less, enter -0-

1.

2.

3.

Yes.

Keep a Copy for Your Records

 See Members of the Armed Forces on the back, if applicable.

 See the Distance Test and Time Test in the instructions to find out if you can deduct your moving

expenses.

TIP

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 test and

time test that follow.

Members of the Armed Forces

may not have to meet the

distance and time tests. See

instructions on the back.

TIP

(99)

08

Total Forms Filed = 1,120,865

1,084,602

992,093

892,052

1,119,796

124,828

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
57

OMB No. 1545-0162 Credit for Federal Tax Paid on Fuels

Form 4136

Department of the Treasury

Internal Revenue Service

Attachment

 Attach this form to your income tax return. Sequence No. 23

Name (as shown on your income tax return) Taxpayer identification number

Cat. No. 12625R Form 4136 (2008)

2 Nontaxable Use of Aviation Gasoline

Nontaxable Use of Gasoline

(b) Rate (c) Gallons (d) Amount of credit

Off-highway business use

1

(e) CRN

362

3 Nontaxable Use of Undyed Diesel Fuel

Use on a farm for farming purposes

a

b

c Other nontaxable use (see Caution above line 1)

 See the separate instructions.

(a) Type of use

For Paperwork Reduction Act Notice, see the separate instructions.

Use in commercial aviation (other than foreign trade) 354

Other nontaxable use (see Caution above line 1)

a

b

Nontaxable use

Use in certain intercity and local buses (see Caution

above line 1)

a

b

d

Use in trains

360

350

$

4

$

$

 $ .183

.183

.183

.15/.000*

.193/.043*

.243

.243

.17

324

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 

Nontaxable use taxed at $.244 .243 $

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.

c

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a

c Use in certain intercity and local buses (see Caution

above line 1) .17 347

Use on a farm for farming purposes

Use on a farm for farming purposes

e .244 413

b .243

346

d Exported .184 411

c Exported .194/.044* 412

Exported

.243

d Exported .244 414

353





Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here 

*This rate applies after March 31, 2009.

e Nontaxable use taxed at $.044 .043 377

f Nontaxable use taxed at $.219 .218 369

Claimant certifies that the diesel fuel did not contain visible evidence of dye.

$

$

$

(99)

08

d LUST tax on aviation fuels used in foreign trade .001 433

282,930

328

1,600

57,897

0

160

9,034

0

2,034

0

8

49

644

649

3

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Data on this form reflects only form 1040 filers, not business or fiduciary filers Total Forms Filed = 317,783
58

Form 4136 (2008) Page 2

Sales by Registered Ultimate Vendors of Undyed Kerosene (Other

Than Kerosene For Use in Aviation)

7

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here 

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.

a

b Sales from a blocked pump

c

Registration No. 

Form 4136 (2008)

8 Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation

Use in commercial aviation (other than foreign trade)

taxed at $.244

a

b

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.

Registration No. 

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

346

$

.243

.243

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

355

(a) Type of use

.175/.000* $

.200

346

c Nonexempt use in noncommercial aviation .025/.200*

d Other nontaxable uses taxed at $.244 .243

Use in certain intercity and local buses .17 347

Use by a state or local government

e Other nontaxable uses taxed at $.219/.044* .218/.043*

Use in commercial aviation (other than foreign trade)

taxed at $.219/.044*

417

418

369



6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here 

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.

Registration No. 

a Use by a state or local government 360

b

$ .243 $

Use in certain intercity and local buses .17

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

350

5

*This rate applies after March 31, 2009.

Kerosene Used in Aviation (see Caution above line 1)

Kerosene used in commercial aviation (other than foreign

trade) taxed at $.244

Kerosene used in commercial aviation (other than foreign

trade) taxed at $.219/.044*

a

b

$ .200

.175/.000*

417

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

$

355

Nontaxable use (other than use by state or local

government) taxed at $.244

c

Nontaxable use (other than use by state or local

government) taxed at $.219/.044*

d

*This rate applies after March 31, 2009.

.243

.218/.043*

346

369

(a) Type

of use

$

$

e LUST tax on aviation fuels used in foreign trade .001 433

f LUST tax on aviation fuels used in foreign trade .001 433

40

27

4

9,034

9,034

9,034

0

160

40

57,897

649

649

27

3

3

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
59

Liquefied petroleum gas (LPG)

Form 4136 (2008) Page 3

Nontaxable Use of Alternative Fuel

“P Series” fuels

a

b

Form 4136 (2008)

c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.)

11

(b) Rate (d) Amount of credit (e) CRN

$ .183 $ 419

.183

.183

12 Alternative Fuel Credit and Alternative Fuel Mixture Credit

Liquefied petroleum gas (LPG)

“P Series” fuels

a

b

426

427

Registration No. 

(b) Rate (c) Gallons

or gasoline 

gallon

equivalents (GGE)

(d) Amount of credit (e) CRN

$ .50

.50

$

Compressed natural gas (CNG) (GGE = 121 cu. ft.)

Liquefied hydrogen

c

d

Any liquid fuel derived from coal (including peat) through the

Fischer-Tropsch process

Liquid fuel derived from biomass

e

f

g Liquefied natural gas (LNG)

.50

.50

.50

.50

.50

428

429

430

431

432

Liquefied hydrogen

Any liquid fuel derived from coal (including peat) through

the Fischer-Tropsch process

d

e

f Liquid fuel derived from biomass

g Liquefied natural gas (LNG)

.183

.243

.243

.243

420

421

422

423

424

425

(c) Gallons

or gasoline 

gallon

equivalents (GGE)

Biodiesel (other than agri-biodiesel) mixtures 388

Agri-biodiesel mixtures

a

b 390

(b) Rate (c) Gallons of 

biodiesel or 

renewable

diesel

(d) Amount of credit (e) CRN

$.50/1.00*

1.00

$

c Renewable diesel mixtures 1.00 307

9 Alcohol Fuel Mixture Credit

Alcohol fuel mixtures containing ethanol

Alcohol fuel mixtures containing alcohol (other than ethanol)

a

b

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.

Registration No. 

(c) Gallons of

alcohol

(d) Amount of credit (e) CRN

$ .51/.45*

.60

$ 393

394

10 Biodiesel or Renewable Diesel Mixture Credit

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 diesel fuel (other than

renewable diesel). The renewable diesel used to produce the renewable diesel mixture was derived from biomass (as defined in section

45K(c)(3)) using a thermal depolymerization process, met EPA’s registration requirements for fuels and fuel additives, and met ASTM D975

or D396. 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 details.

Registration No. 

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

*This rate applies after December 31, 2008.

*This rate applies after December 31, 2008.

h Liquefied gas derived from biomass .183 435

h Liquefied gas derived from biomass

i Compressed gas derived from biomass (GGE = 121 cu. ft.)

.50

.50

436

437

0

24

0

20

43

0

213

0

0

0

0

0

7

1,394

11

9

0

0

6

0

0

0

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
60

Form 4136 (2008) Page 4

Form 4136 (2008)

13 Registered Credit Card Issuers

Diesel fuel sold for the exclusive use of a state or local government

Kerosene sold for the exclusive use of a state or local government

a

b

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

$ .243 360

Registration No. 

$

17 $

17 Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on

Form 1040, line 68 (also check box b on line 68); Form 1120, line 32f(2); Form 1120S, line 

23c; Form 1041, line 24g; or the proper line of other returns. 

Kerosene for use in aviation sold for the exclusive use of a state or local

government taxed at $.219/.044*

c

346

369

.243

.218/.043*

Nontaxable use

Nontaxable Use of a Diesel-Water Fuel Emulsion

Exported

a

b

14

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

309

(a) Type of use

$ .197 $

.198 306

Blender credit

15 Diesel-Water Fuel Emulsion Blending

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

$ .046 $ 310

Registration No. 

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.

*This rate applies after March 31, 2009.

16 Exported Dyed Fuels and Exported Gasoline Blendstocks

Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001

Exported dyed kerosene

a

b

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

$ .001

.001

$ 415

416

317,783

0

0

0

0

0

9,034

57,897

649

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
61

Depreciation and Amortization OMB No. 1545-0172

Form 4562 (Including Information on Listed Property)

Department of the Treasury

Internal Revenue Service Attachment

 See separate instructions. Sequence No. 67

Name(s) shown on return Business or activity to which this form relates Identifying number

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

Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing 

separately, see instructions

5

5

(a) Description of property (b) Cost (business use only) (c) Elected cost

6

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 2007 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 2009. 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.

MACRS Depreciation (Do not include listed property.) (See instructions.)

(b) Month and

year placed in

service

(c) Basis for depreciation

(business/investment use

only—see instructions)

(d) Recovery

period (a) (e) Convention (f) Method (g) Depreciation deduction

Section B—Assets Placed in Service During 2008 Tax Year Using the General Depreciation System

19a 3-year property

b 5-year property

c 7-year property

d 10-year property

e 15-year property

f 20-year property

Residential rental 27.5 yrs. MM S/L

property

h

27.5 yrs. MM S/L

Nonresidential real MM S/L

property

i

MM S/L

Section C—Assets Placed in Service During 2008 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

Special Depreciation Allowance and Other Depreciation (Do not include listed property.) (See instructions.)

17 MACRS deductions for assets placed in service in tax years beginning before 2008 17

15 Property subject to section 168(f)(1) election 15

16 Other depreciation (including ACRS) 16

Summary (See instructions.)

21 Listed property. Enter amount from line 28 21

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 instr.

22

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 (2008)

Part IV

Part I

Part II

Part III

 Attach to your tax return.

39 yrs.

Section A

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 

Classification of property

g 25-year property 25 yrs. S/L

Special depreciation allowance for qualified property (other than listed property) placed in service 

during the tax year (see instructions) 

14

14

08

(99)

996

430,106

151,720

1,586,604

1,364,726

176,441

335,792

75,754

11,062

1,292,314

765

568,784

4,256,934

22,121

2,175

5,749

Boxes checked = 10,507

undetermined type

Total GDS cost

765

4,256,734

Total ADS Cost = 28,713 Total ADS deduction = 28,713

11,682,350

EPZONE

2,883,712

4,717,847

4,349,757

4,348,356

202,711

4,510,104

4,305,608

1,470,712

806

884,274

6,038,270

151,717

1,586,595

1,364,825

176,541

335,789

75,754

11,062

1,292,061

566,318

22,121

2,175

5,749

2,701,784

Total Forms Filed = 11,867,829

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
62

Form 4562 (2008) Page 2

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

(i)

Elected

section 179

cost

(h)

Depreciation

deduction

(g)

Method/

Convention

(f)

Recovery

period

(e)

Basis for depreciation

(business/investment

use only)

(d)

Cost or other

basis

(c)

Business/

investment use percentage

(b)

Date placed in

service

(a)

Type of property (list

vehicles first)

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

(f)

Vehicle 6

(e)

Vehicle 5

(d)

Vehicle 4

(c)

Vehicle 3

(b)

Vehicle 2

(a)

Vehicle 1

Total business/investment miles driven

during the year (do not include commuting

miles) 

30

31 Total commuting miles driven during the year

Total other personal (noncommuting)

miles driven 

32

Total miles driven during the year. Add

lines 30 through 32 

33

Was the vehicle available for personal Yes No Yes No Yes No Yes No Yes No Yes No

use during off-duty hours? 

34

Was the vehicle used primarily by a

more than 5% owner or related person?

35

Is another vehicle available for personal 

use? 

36

Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees

Yes No Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, 

by your employees?

37

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

38

39 Do you treat all use of vehicles by employees as personal use?

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?

40

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.

Amortization

(e)

Amortization

period or

percentage

(b)

Date amortization

begins

(c)

Amortizable

amount

(d)

Code

section

(f)

Amortization for

this year

(a)

Description of costs

42 Amortization of costs that begins during your 2008 tax year (see instructions):

43 Amortization of costs that began before your 2008 tax year 43

44 Total. Add amounts in column (f). See the instructions for where to report 44

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.

Part VI

Part V

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).

Form 4562 (2008)

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

25

total 26e + 27e

828,672

2,760,738

2,701,784

430,106

260,739

643,616

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
63

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

2008

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 $100. But if the loss arose in a Midwestern disaster area because of a specified

major disaster, enter -0-. See the instructions for a list of specified major disasters . . . . . . . . . . 11 

12 Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

Caution: Use only one Form 4684 for lines 13 through 24.

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 loss attributable to a federally declared disaster . 17 

18a 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 the Standard Deduction Worksheet–Line 40 in the Form 1040 instructions. Also, check the box on 

line 39c of Form 1040. If your standard deduction also includes the deduction for state or local real estate 

taxes, go to line 18b. Otherwise, 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. . . . . . . 18a 

b If your standard deduction includes the deduction for state or local real estate taxes, check this box and do not 

complete the rest of Section A . . . . . . . . . . . . . . . . . . . . . . . . �

19 Subtract line 18a from line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 19 

20 Add the amounts on line 12 of all Forms 4684 on which you entered -0- on line 11 . . . . . . . . . . 20 

21 Is line 20 less than line 19?

No. Enter the amount from line 16 on Schedule A (Form 1040), line 20, or Form 1040NR, Schedule A, line 8. Estates and 

trusts enter the amount from line 16 on the "Other deductions" line of your tax return. Do not complete the rest of Section A.

Yes. Subtract line 20 from line 19 . . . . . . . . . . . . . . . . . . . . . . . 21 

22 Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 36. Estates and trusts, see instructions 22 

23 Subtract line 22 from line 21. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . 23 

24 Add lines 18a, 20, and 23. 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 . . . . . . . . 24 

For Paperwork Reduction Act Notice, see page 5 of the instructions. Cat. No. 12997O Form 4684 (2008)

259,066

3,203

644,741

104,246

645,057

3,870

39,681

341,507

341,500

293,829

260,932

97,332

81,152

Total Forms Filed = 721,740

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
64

Form 4684 (2008) 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.)

25 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 

26 Cost or adjusted basis of each property . . . . . 26 

27 Insurance or other reimbursement (whether or not you 

filed a claim). See the instructions for line 3 . . . . 27 

Note: If line 26 is more than line 27, skip line 28.

28 Gain from casualty or theft. If line 27 is more than line 26, enter 

the difference here and on line 35 or line 40, column (c), except as 

provided in the instructions for line 39. Also, skip lines 29 through 

33 for that column. See the instructions for line 4 if line 27 includes

insurance or other reimbursement you did not claim, or you 

received payment for your loss in a later tax year. . . . . 28 

29 Fair market value before casualty or theft . . . . 29 

30 Fair market value after casualty or theft. . . . . 30 

31 Subtract line 30 from line 29 . . . . . . . . 31 

32 Enter the smaller of line 26 or line 31 . . . . . 32 

Note: If the property was totally destroyed by casualty or lost 

from theft, enter on line 32 the amount from line 26.

33 Subtract line 27 from line 32. If zero or less, enter -0- 33 

34 Casualty or theft loss. Add the amounts on line 33. Enter the total here and on line 35 or line 40 (see instructions) . . 34 

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

35 ( ) ( )

( ) ( )

36 Totals. Add the amounts on line 35 . . . . . . . . . . . . 36 ( ) ( )

37 Combine line 36, 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 . . . . . . . . . . . . . . . . . . . . . . . 37 

38 Enter the amount from line 36, 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 . . . . 38 

Casualty or Theft of Property Held More Than One Year

39 Casualty or theft gains from Form 4797, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . 39 

40 ( ) ( )

( ) ( )

41 Total losses. Add amounts on line 40, columns (b)(i) and (b)(ii) . . . . . 41 ( ) ( )

42 Total gains. Add lines 39 and 40, column (c) . . . . . . . . . . . . . . . . . . . . . . 42 

43 Add amounts on line 41, columns (b)(i) and (b)(ii) . . . . . . . . . . . . . . . . . . . . 43 

44 If the loss on line 43 is more than the gain on line 42:

a Combine line 41, column (b)(i) and line 42, 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 . . . . . . . . . . . . . . . . . . . . . 44a

b Enter the amount from line 41, 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 . . . . . 44b

45 If the loss on line 43 is less than or equal to the gain on line 42, combine lines 42 and 43 and enter here. Partnerships 

(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3 . . . . 45 

Note: Partnerships, enter the amount from line 44a, 44b, or line 45 on Form 1065, Schedule K, line 11.

S corporations, enter the amount from line 44a or 44b on Form 1120S, Schedule K, line 10.

Form 4684 (2008)

20,909

46,339

1,432

3,985

8,015

61,000

41,684

18,646

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
65

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

2008

Name(s) shown on return Identifying number

1 Enter the gross proceeds from sales or exchanges reported to you for 2008 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 45 . . . . . . . . . . . . . . . . . . . . . . . . 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 37 and 44a . . . . . . . . . . . . . . . . . . . 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 41, 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 (2008)

Total Forms Filed = 2,838,411

1,665,697

172,990

1,922,973

3,666

261,118

8,360

406,010

2,417,348

161,963

102,122

361,486

832,623

161,963

504,100

12,632

1,686

2,460

1,666,348

651

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
66

Form 4797 (2008) 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,

and mining exploration costs (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 39. 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 (2008)

487,774

406,615

17,486

4

1,647

151

742,764

504,131

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
67

OMB No. 1545-0074 Farm Rental Income and Expenses Form 4835 (Crop and Livestock Shares (Not Cash) Received by Landowner (or Sub-Lessor))

(Income not subject to self-employment tax) Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040 or Form 1040NR. 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 2008 (see instructions)? Yes No

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

2a Cooperative distributions (Form(s) 1099-PATR) 2a 2b Taxable amount 2b

3a 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 2008 5a 5b Taxable amount 5b

c If election to defer to 2009 is attached, check here  5d Amount deferred from 2007 5d

6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 6

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

7

Expenses—Farm Rental Property. Do not include personal or living expenses.

8

8

20

9

20

9 Chemicals

22 Rent or lease:

Conservation expenses (see

instructions)

10

10

a

11

22a

11 Custom hire (machine work) b Other (land, animals, etc.)

12 Depreciation and section 179 23 Repairs and maintenance 

expense deduction not

claimed elsewhere

22b

24 Seeds and plants 

25 25 Storage and warehousing

26

12

26 Supplies

27 Taxes 27

Employee benefit programs

other than on line 21 (see

Schedule F instructions) 

13

13 28 Utilities 28

29

14 Veterinary, breeding, and

medicine 

14 Feed 29

15 Fertilizers and lime 15

Other expenses

(specify):

16

30a

16 Freight and trucking

a

17

30b

17 Gasoline, fuel, and oil

b

18

30c

18 Insurance (other than health)

c

30d

19 Interest:

d

30e

a Mortgage (paid to banks, etc.)

e

b Other 19b

Labor hired (less employment

credits) (see Schedule F

instructions)

31 Total expenses. Add lines 8 through 30g (see instructions)  31

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

32

If line 32 is a loss, check the box that describes your investment in this activity 33a All investment is at risk.

(see instructions)

33  33b Some investment is not at risk.

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. Form 4835 (2008)

Part I

Part II

Car and truck expenses (see

Schedule F instructions). Also

attach Form 4562 

19a

30

Cat. No. 13117W

f 30f

21

21

24

 See instructions on back.

Pension and profit-sharing

plans

23

g 30g

Vehicles, machinery,

and equipment (see

instructions) 

c

(99)

08

109,185

291,018

119,862

323,421 315,039

5,884

619

42,129 40,598

253,618

567,185

69,647

188,056

759

111,576

50,973

30,045

25,654

0

166,033

84,687

99,408

408,864

485,791

572,494

At risk (Either Box Checked) = 118,980

 Nondeductible loss (+)/ Suspended loss carryover (-) = 27,357

Yes = 484,908

71,063

91,985

12,413

22,224

129,874

273,739

Total Forms Filed = 592,708

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
68

OMB No. 1545-0191

Form 4952 Investment Interest Expense Deduction

 Attach to your tax return. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 51

Name(s) shown on return Identifying number

1 Investment interest expense paid or accrued in 2008 (see instructions) 1

2 Disallowed investment interest expense from 2007 Form 4952, line 7 2

3 Total investment interest expense. Add lines 1 and 2 3

4a

Gross income from property held for investment (excluding any net

gain from the disposition of property held for investment)

4a

5 Investment expenses (see instructions) 5

6 Net investment income. Subtract line 5 from line 4h. If zero or less, enter -0- 6

Cat. No. 13177Y Form 4952 (2008)

General Instructions

Section references are to the Internal

Revenue Code unless otherwise noted.

Total Investment Interest Expense

Net Investment Income

Investment Interest Expense Deduction

b Qualified dividends included on line 4a 

c Subtract line 4b from line 4a

d Net gain from the disposition of property held for investment 

e Enter the smaller of line 4d or your net capital gain from the disposition

of property held for investment (see instructions)

f Subtract line 4e from line 4d

Disallowed investment interest expense to be carried forward to 2009. 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

4f

4b

4c

7

8

Part III

Part I

Part II

Purpose of Form

Use Form 4952 to figure the amount of

investment interest expense you can deduct

for 2008 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.

● You do not have any other deductible

investment expenses.

● Your investment income from interest and

ordinary dividends minus any qualified

dividends is more than your investment

interest expense.

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

Specific Instructions

Part I—Total Investment

Interest Expense

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.

Line 1

For Paperwork Reduction Act Notice, see back of form.

● You do not have any carryover of disallowed

investment interest expense from 2007.

Exception. You do not have to file Form 4952 

if all of the following apply.

g Enter the amount from lines 4b and 4e that you elect to include in investment income (see

instructions)

h Investment income. Add lines 4c, 4f, and 4g 4h

4g

4d

4e

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.

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.

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.

(99)

rules apply to investment interest, personal

interest, trade or business interest, home

mortgage interest, and passive activity

interest. See Pub. 535, Business Expenses.

Part II—Net Investment

Income

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

Line 4a

08

1,490,176

1,613,076

710,639

1,847,505

1,768,611

145,371

227,586

1,784,648

668,452

1,652,051

887,169

461,999

1,803,866

1,412,525

507,582

Total Forms Filed = 1,886,484

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
69

Cat. No. 13187U

OMB No. 1545-0193

Form 4972 Tax on Lump-Sum Distributions

(From Qualified Plans of Participants Born Before January 2, 1936)

Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040, Form 1040NR, or Form 1041. Sequence No. 28

Name of recipient of distribution Identifying number

Complete this part to see if you can use Form 4972

Yes No

1

1

2

Was this a distribution of a plan participant’s entire balance (excluding deductible voluntary employee

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

2

3

4

3 Was this distribution paid to you as a beneficiary of a plan participant who was born before 

January 2, 1936?

5a

5a Did you use Form 4972 after 1986 for a previous distribution from your own plan? If “Yes,” do not use this 

form for a 2008 distribution from your own plan

Complete this part to choose the 20% capital gain election (see instructions)

Capital gain part from Form 1099-R, box 3 6

Multiply line 6 by 20% (.20)  7

Complete this part to choose the 10-year tax option (see instructions)

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

10

11

12

14

15

16

17

18

22

For Paperwork Reduction Act Notice, see instructions. Form 4972 (2008)

Did you roll over any part of the distribution? If “Yes,” do not use this form

Death benefit exclusion for a beneficiary of a plan participant who died before August 21, 1996

Total taxable amount. Subtract line 9 from line 8

Current actuarial value of annuity from Form 1099-R, box 8. If none, enter -0-

Part III

Part I

Part II

6

7

8

9

10

11

12

14

15

16

17

18

22

19

20

21

13

19

20

21

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.

13

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

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

Divide line 11 by line 12 and enter the result as a decimal (rounded

to at least three places)

Multiply line 16 by the decimal on line 20

Subtract line 21 from line 11

Multiply line 12 by 50% (.50), but do not enter more than $10,000

Subtract $20,000 from line 12. If line 12 is 

$20,000 or less, enter -0-

Multiply line 14 by 20% (.20)

Minimum distribution allowance. Subtract line 15 from line 13

Subtract line 16 from line 12

Federal estate tax attributable to lump-sum distribution

Subtract line 18 from line 17. If line 11 is zero, skip lines 20 through 22 and go to line 23

.

If you answered “No” to both questions 3 and 4, do not use this form.

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?

b

Multiply line 19 by 10% (.10) 23

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

Multiply line 22 by 10% (.10) 26

27

Tax on amount on line 26. Use the Tax Rate Schedule in the

instructions

Multiply line 27 by ten (10) 28

Subtract line 28 from line 25. Multiple recipients, see instructions  29

23

24

25

26

27

28

29

30

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 

(99)

08

Yes=13,735

Yes=13,735

Yes=13,735

Yes=13,735

Yes=13,735

Yes=12,732

6

13,728

0

13,728

0

13,728

13,589

0

13,728

0

13,728

13,735

Total Forms Filed = 13,735

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
70

Additional Taxes on Qualified Plans OMB No. 1545-0074 5329 (Including IRAs) and Other Tax-Favored Accounts Form

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 29

 Attach to Form 1040 or Form 1040NR.

Name of individual subject to additional tax. If married filing jointly, see instructions. Your social security number

Home address (number and street), or P.O. box if mail is not delivered to your home

City, town or post office, state, and ZIP code If this is an amended

return, check here 

Enter your excess contributions from line 16 of your 2007 Form 5329 (see instructions). If zero,

go to line 15

13

14 14

If your traditional IRA contributions for 2008 are less than your

maximum allowable contribution, see instructions. Otherwise, enter -0-

15

2008 traditional IRA distributions included in income (see instructions)

15

2008 distributions of prior year excess contributions (see instructions)

Add lines 10, 11, and 12

Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter -0-

Excess contributions for 2008 (see instructions)

Additional Tax on Early Distributions

Complete this part if you took a taxable distribution (other than a qualified disaster recovery assistance or qualified 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

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

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 59, or Form

1040NR, line 54 4

For Privacy Act and Paperwork Reduction Act Notice, see page 6 of the instructions. Cat. No. 13329Q Form 5329 (2008)

Apt. no.

Part I

Part II

If you only owe the additional 10% tax on early distributions, you may be able to report this tax directly on Form 1040, line 59, or 

Form 1040NR, line 54, without filing Form 5329. See the instructions for Form 1040, line 59, or for Form 1040NR, line 54.

Fill in Your Address Only

If You Are Filing This

Form by Itself and Not

With Your Tax Return



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).

5 5

6

7

8

6

7

8

Additional Tax on Certain Distributions From Education Accounts

Distributions included in income from Coverdell ESAs and QTPs

9

10

Distributions included on line 5 that are not subject to the additional tax (see instructions)

11

Amount subject to additional tax. Subtract line 6 from line 5

12

Additional tax. Enter 10% (.10) of line 7. Include this amount on Form 1040, line 59, or Form 1040NR, line 54

9

10

11

12

Part III Additional Tax on Excess Contributions to Traditional IRAs

Complete this part if you contributed more to your traditional IRAs for 2008 than is allowable or you had an amount

on line 17 of your 2007 Form 5329.

Total excess contributions. Add lines 14 and 15 16

Additional tax. Enter 6% (.06) of the smaller of line 16 or the value of your traditional IRAs on December 31, 2008 

(including 2008 contributions made in 2009). Include this amount on Form 1040, line 59, or Form 1040NR, line 54 17

16

17

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).

 See separate instructions.

13

(99)

Part IV Additional Tax on Excess Contributions to Roth IRAs

Enter your excess contributions from line 24 of your 2007 Form 5329 (see instructions). If zero, go to line 23

If your Roth IRA contributions for 2008 are less than your maximum

allowable contribution, see instructions. Otherwise, enter -0-

18 18

19

Complete this part if you contributed more to your Roth IRAs for 2008 than is allowable or you had an amount on line 

25 of your 2007 Form 5329.

20 2008 distributions from your Roth IRAs (see instructions)

21 Add lines 19 and 20

22 Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter -0-

23 Excess contributions for 2008 (see instructions)

24 Total excess contributions. Add lines 22 and 23

Additional tax. Enter 6% (.06) of the smaller of line 24 or the value of your Roth IRAs on December 31, 2008

(including 2008 contributions made in 2009). Include this amount on Form 1040, line 59, or Form 1040NR, line 54

25

21

22

23

24

25

19

20

08

Total Forms Filed = 1,555,643

42,297

1,234,843

1,225,466

71,315

25,255

71,934

25,296

43,561

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
71

Form 5329 (2008) Page 2

Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs)

Minimum required distribution for 2008 (see instructions) 50

Amount actually distributed to you in 2008 51

Subtract line 51 from line 50. If zero or less, enter -0- 52

Additional tax. Enter 50% (.50) of line 52. Include this amount on Form 1040, line 59, or Form 1040NR, line 54 53

Additional Tax on Excess Contributions to Archer MSAs

Enter the excess contributions from line 40 of your 2007 Form 5329 (see instructions). If zero,

go to line 39

Additional tax. Enter 6% (.06) of the smaller of line 40 or the value of your Archer MSAs on

December 31, 2008 (including 2008 contributions made in 2009). Include this amount on Form

1040, line 59, or Form 1040NR, line 54

38

53

34

39

26

27

Part VI

Part V

34

35

Additional Tax on Excess Contributions to Coverdell ESAs

Enter the excess contributions from line 32 of your 2007 Form 5329 (see instructions). If zero,

go to line 31

If the contributions to your Coverdell ESAs for 2008 were less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0-

36

37

26

35

39

40

41

50

51

52

36

37

38

If the contributions to your Archer MSAs for 2008 are less than the

maximum allowable contribution, see instructions. Otherwise, enter -0-

2008 distributions from your Archer MSAs from Form 8853, line 10

Add lines 35 and 36

Prior year excess contributions. Subtract line 37 from line 34. If zero or less, enter -0-

Excess contributions for 2008 (see instructions)

Total excess contributions. Add lines 38 and 39

Complete this part if you or your employer contributed more to your Archer MSAs for 2008 than is allowable or you

had an amount on line 41 of your 2007 Form 5329.

Complete this part if you did not receive the minimum required distribution from your qualified retirement plan.

Complete this part if the contributions to your Coverdell ESAs for 2008 were more than is allowable or you had an

amount on line 33 of your 2007 Form 5329.

28 2008 distributions from your Coverdell ESAs (see instructions)

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

27

28

31 Excess contributions for 2008 (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, 2008 (including 2008 contributions made in 2009). Include this amount on Form

1040, line 59, or Form 1040NR, line 54 33

40

41

Form 5329 (2008)

Part VII Additional Tax on Excess Contributions to Health Savings Accounts (HSAs)

45 Add lines 43 and 44 45

49

Additional tax. Enter 6% (.06) of the smaller of line 48 or the value of your HSAs on December 31, 2008 (including 

2008 contributions made in 2009). Include this amount on Form 1040, line 59, or Form 1040NR, line 54

49

Part VIII

42 Enter the excess contributions from line 48 of your 2007 Form 5329. If zero, go to line 47 42

43 If the contributions to your HSAs for 2008 are less than the maximum 

allowable contribution, see instructions. Otherwise, enter -0-

44 2008 distributions from your HSAs from Form 8889, line 16

46 Prior year excess contributions. Subtract line 45 from line 42. If zero or less, enter -0- 46

47 Excess contributions for 2008 (see instructions) 47

48 Total excess contributions. Add lines 46 and 47 48

43

44

Complete this part if you, someone on your behalf, or your employer contributed more to your HSAs for 2008 than is 

allowable or you had an amount on line 49 of your 2007 Form 5329.

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. Sign Here Only If You

Are Filing This Form

by Itself and Not With

Your Tax Return  Your signature  Date

Date Preparer’s SSN or PTIN Preparer’s

signature

Check if selfemployed

Firm’s name (or yours

if self-employed),

address, and ZIP code

EIN

Phone no.





Paid

Preparer’s

Use Only ( )

4,062

699

4,706

699

5,710

4,062

136,524

121,662

NUMBER OF RETURNS FILED FOR SELECTED LINES

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
72

OMB No. 1545-0074 First-Time Homebuyer Credit

Form 5405

 Attach to Form 1040

Department of the Treasury

Internal Revenue Service

Name(s) shown on return Your social security number

Cat. No. 11880I Form 5405 (2008) (Rev. 2-2009)

2

3

4

4

2

For Paperwork Reduction Act Notice, see page 3.

Part I General Information

Enter your modified adjusted gross income (see instructions)

Divide line 3 by $20,000 and enter the result as a decimal (rounded to at least three places).

Enter the smaller of:

3

Part II Credit

A Address of home qualifying for the credit (if different from the address shown on return)

1

No. Skip lines 3 through 5 and enter the amount from line 1 on line 6.

Yes. Subtract $75,000 ($150,000 if married filing jointly) from the

amount on line 2 and enter the result

Is line 2 more than $75,000 ($150,000 if married filing jointly)?

1

08

5 Multiply line 1 by line 4 5

6 Subtract line 5 from line 1. This is your credit. Enter here and on Form 1040, line 69 6

General Instructions

Section references are to the Internal Revenue Code.

Who Can Claim the Credit

In general, you can claim the credit if you are a first-time

homebuyer. You are considered a first-time homebuyer if:

● You purchased your main home located in the United

States after April 8, 2008, and before December 1, 2009.

Who Cannot Claim the Credit

1. Your modified adjusted gross income is $95,000 or

more ($170,000 or more if married filing jointly). See the

instructions for line 2.

b. A corporation in which you directly or indirectly

own more than 50% in value of the outstanding stock

of the corporation.

a. Your spouse, ancestors (parents, grandparents,

etc.), or lineal descendants (children, grandchildren,

etc.).

B Date acquired (see instructions)

C If you are choosing to claim the credit on your 2008 return for a main home bought after December 31, 2008, and before 

December 1, 2009, check here (see instructions) 

● $7,500 ($8,000 if you purchased your home in 2009), but only half of that amount if married

filing separately, or

● 10% of the purchase price of the home.

If someone other than a spouse also held an interest in the home, enter only your share of this

amount (see instructions)

Do not enter more than 1.000 X .

Purpose of Form

Use Form 5405 to claim the first-time homebuyer credit.

The credit may give you a refund even if you do not owe

any tax.

For homes purchased in 2008, the credit operates

much like an interest-free loan. You generally must repay

it over a 15-year period. For homes purchased in 2009,

you must repay the credit only if the home ceases to be

your main home within the 36-month period beginning on

the purchase date. See Repayment of Credit on page 2.

● You (and your spouse if married) did not own any other

main home during the 3-year period ending on the date of

purchase.

If you constructed your main home, you are treated as

having purchased it on the date you first occupied it.

Main home. Your main home is the one you live in most

of the time. It can be a house, houseboat, housetrailer,

cooperative apartment, condominium, or other type of

residence.

You cannot claim the credit if any of the following apply.

2. You are, or were, eligible to claim the District of

Columbia first-time homebuyer credit for any tax year.

This rule does not apply for a home purchased in 2009.

3. Your home financing comes from tax-exempt

mortgage revenue bonds. This rule does not apply for a

home purchased in 2009.

4. You are a nonresident alien.

5. Your home is located outside the United States.

6. You sell the home, or it ceases to be your main

home, before the end of 2008.

7. You acquired your home by gift or inheritance.

8. You acquired your home from a related person.

A related person includes:

Attachment

Sequence No. 163

c. A partnership in which you directly or indirectly

own more than 50% of the capital interest or profits

interest.

(Rev. February 2009)

1,203,874

1,166,764

50,844

50,844

50,844

1,202,563

Total Forms Filed = 1,204,526

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
73

Residential Energy Efficient Property Credit Form 5695 OMB No. 1545-0074

Department of the Treasury

Internal Revenue Service

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13540P Form 5695 (2008)

 See instructions.

Attachment

Sequence No. 158  Attach to Form 1040 or Form 1040NR.

Name(s) shown on return Your social security number

08

Before you begin: Figure the amount of any District of Columbia first-time homebuyer credit you are claiming.

4

1 1

3

8

Qualified solar electric property costs

2

11

12

22

25

27

26 26

12

1040 filers: Enter the total, if any, of your credits from Form

1040, lines 47 through 51; line 12 of the Line 11 worksheet in

Pub. 972 (see instructions); Form 8396, line 11; Form 8839, line

18; and Form 8859, line 11.

23

2 Multiply line 1 by 30% (.30)

Enter the smaller of line 2 or line 3

Qualified solar water heating property costs

Multiply line 5 by 30% (.30)

4

Maximum credit amount

Enter the smaller of line 6 or line 7

Qualified fuel cell property costs

Multiply line 9 by 30% (.30)

Kilowatt capacity of property on line 9 above  X $1,000

Enter the smaller of line 10 or line 11

22

3 Maximum credit amount

5

6

7

8

9

10

5

7

6

9

11

10

Credit carryforward from 2007. Enter the amount, if any, from your 2007 Form 5695, line 34

23 Add lines 4, 8, 12, 17, 21, and 22

25

1040NR filers: Enter the amount, if any, from Form 1040NR,

lines 44 through 46; line 12 of the Line 11 worksheet in Pub. 972

(see instructions); Form 8396, line 11; Form 8839, line 18; and

Form 8859, line 11. 

Subtract line 25 from line 24. If zero or less, enter -0- here and on line 27

$4,000

$2,000

24 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 24

27 Residential energy efficient property credit. Enter the smaller of line 23 or line 26 here and on 

Form 1040, line 53, or Form 1040NR, line 48, and check box c on that line

28 Credit carryforward to 2009. If line 27 is less than line 23, subtract line 

27 from line 23 28

.

Note. Skip lines 1 through 21 if you only have a credit carryforward from 2007.

13 Qualified small wind energy property costs 13

14 Multiply line 13 by 30% (.30) 14

16 Maximum credit amount 16

18 Qualified geothermal heat pump property costs 18

19 Multiply line 18 by 30% (.30) 19

20 Maximum credit amount 20

15 Kilowatt capacity of property on line 13 above  . X $1,000 15

17 Enter the smallest of lines 14, 15, or 16 17

21 Enter the smaller of line 19 or line 20 21

$2,000

$2,000

92,052

92,052

92,052

61,339

61,339

61,339

8,845

8,845

11,060

8,841

220,211

72,622

230,495

201,389

44,985

22,390

5,104

5,104

5,298

5,101

58,502

58,502

58,502

Total Forms Filed = 250,467

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
74

OMB No. 1545-0219

Form 5884 Work Opportunity Credit

Department of the Treasury

Internal Revenue Service  Attach to your tax return. 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.

1a

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

Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others, 

go to line 5

4

4

Qualified first-year wages of employees who worked for you at least 

120 hours but fewer than 400 hours $  25% (.25)

Qualified first-year wages of employees who worked for you at

least 400 hours $  40% (.40)

a

b

1b

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see

instructions) 

Add lines 6 through 9. Cooperatives, estates, and trusts, continue on to line 11. All others, report 

this amount on Form 3800, line 29b

11

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13570D Form 5884 (2008)

Qualified second-year wages of employees certified as long-term

family assistance recipients $  50% (.50)

c

1c

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 2008 from a passive activity (see instructions) 7

9 Carryback of the work opportunity credit from 2009 (see instructions) 9

12 Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form 3800, 

line 29b 12

08

Carryforward of any work opportunity credit that originated in a tax year that began after 2006 and 

carryforward from 2007 of the New York Liberty Zone business employee credit

8

8

10

10

2

Section references are to the Internal Revenue Code unless

otherwise noted.

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.

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.

General Instructions

What’s New

● The tax liability limit is no longer figured on this form;

instead, it must be figured on Form 3800, General Business

Credit.

● The period for hiring a Hurricane Katrina employee is

extended from a 2- to a 4-year period beginning on August 28,

2005.

● Food stamp recipients are now referred to as Supplemental

Nutritional Assistance Program (SNAP) recipients.

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

How To Claim the Credit

1,244

2,581

2,819

56,581

52,391

18

58,784

18,097

43,153

7,776

6,009

Total Forms Filed = 61,538

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
75

OMB No. 1545-0074

Form 6251 Alternative Minimum Tax—Individuals

 See separate instructions.

Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040 or Form 1040NR. Sequence No. 32

Name(s) shown on Form 1040 or Form 1040NR Your social security number

17

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 2), and go to line 2. Otherwise, enter the amount from Form 1040, line 38 (minus any amount on Form 8914, 

line 2), and go to line 7. (If less than zero, enter as a negative amount.)

2

3

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- 

4

Miscellaneous deductions from Schedule A (Form 1040), line 27

Taxes from Schedule A (Form 1040), line 9

5

6 If Form 1040, line 38, is over $159,950 (over $79,975 if married filing separately), enter the amount from 

line 11 of the Itemized Deductions Worksheet on page A-10 of the instructions for Schedule A (Form 1040)

7

8

12

18

13

14

19

20

21

30

31

32

33

Exemption. (If you were under age 24 at the end of 2008, see page 8 of the instructions.)

34

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

● 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.

Alternative minimum tax foreign tax credit (see page 9 of the instructions)

Tentative minimum tax. Subtract line 33 from line 32

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) 

For Paperwork Reduction Act Notice, see page 12 of the instructions. Cat. No. 13600G Form 6251 (2008)

Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet on page 2 of the instructions

1

2

3

4

5

6

7

8

9

10

11

12

13

31

30

32

33

34

35

( )

IF your filing status is . . . AND line 29 is not over. . . THEN enter on line 30 . . .

Single or head of household $112,500 $46,200

9

10

11

35

Alternative Minimum Tax (AMT)

AMT. Subtract line 35 from line 34. If zero or less, enter -0-. Enter here and on Form 1040, line 45

Part I

Part II

16

Married filing jointly or qualifying widow(er) 150,000 69,950

Married filing separately 75,000 34,975

If line 29 is over the amount shown above for your filing status, see page 8 of the instructions.

15

36 36



(99)

Tax refund from Form 1040, line 10 or line 21 ( )

Investment interest expense (difference between regular tax and AMT) 

Depletion (difference between regular tax and AMT)

Net operating loss deduction from Form 1040, line 21. Enter as a positive amount

Interest from specified private activity bonds exempt from the regular tax

Qualified small business stock (7% of gain excluded under section 1202)

Exercise of incentive stock options (excess of AMT income over regular tax income)

Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A)

Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) 

Disposition of property (difference between AMT and regular tax gain or loss)

Depreciation on assets placed in service after 1986 (difference between regular tax and AMT)

Passive activities (difference between AMT and regular tax income or loss)

Loss limitations (difference between AMT and regular tax income or loss) 

Circulation costs (difference between regular tax and AMT)

22 Long-term contracts (difference between AMT and regular tax income)

23 Mining costs (difference between regular tax and AMT)

24 Research and experimental costs (difference between regular tax and AMT) 

25 Income from certain installment sales before January 1, 1987

26 Intangible drilling costs preference

27 Other adjustments, including income-based related adjustments

28 Alternative tax net operating loss deduction

Alternative minimum taxable income. Combine lines 1 through 28. (If married filing separately and line 

29 is more than $214,900, see page 8 of the instructions.)

14

16

17

18

19

20

21

22

23

24

25

26

27

29

( )

( )

● 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.



08

● If you are filing Form 2555 or 2555-EZ, see page 9 of the instructions for the amount to enter.

15

29

If claiming the standard deduction, enter any amount from Form 4684, line 18a, as a negative amount ( )

28

Total Forms Filed = 9,374,519

3,930,997

9,369,498

930,264

7,286,390

160,768

2,011,507

4,117,128

2,835,709

167,123

28,617

134,457

1,349,756

4,016

13,189

215,572

2,100

483,307

1,843,844

1,286,839

343,218

2,308

4,905

9,088

4,216

62

6,492

134,878

64,885

8,515,949

6,692,487

6,585,903

2,144,500

6,557,691

8,326,638

9,368,399

6,215

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
76

Form 6251 (2008) Page 2

37

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

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

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

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

Subtract line 41 from line 37 

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 

Enter the smaller of line 46 or line 47 

Add lines 43, 50, and 52 

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

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

38

39

40

41

42

43

44

47

49

55

40

41

42

43

48

38

39

Tax Computation Using Maximum Capital Gains Rates

Enter the smaller of line 37 or line 40

Multiply line 49 by 15% (.15) 

Form 6251 (2008)

Part III

50

51

52

53

Enter the smaller of line 37 or line 38 

48

47

51

Subtract line 48 from line 47

Subtract line 47 from line 41

Multiply line 51 by 25% (.25) 

54

50

If line 39 is zero or blank, skip lines 51 and 52 and go to line 53. Otherwise, go to line 51.

52

53

54

55

45



Enter:

● $65,100 if married filing jointly or qualifying widow(er),

● $32,550 if single or married filing separately, or

● $43,650 if head of household.

46 46

45

44

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-

Subtract line 45 from line 44. If zero or less, enter -0- 

49

4,504,297

4,333,324

247,366

4,420,374

4,079,126

176,463

3,970,260

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
77

OMB No. 1545-0228 Installment Sale Income

Form 6252  Attach to your tax return.

Department of the Treasury

Internal Revenue Service

 Use a separate form for each sale or other disposition of

property on the installment method.

Attachment

Sequence No. 79

Name(s) shown on return Identifying number

Description of property 

Date acquired (month, day, year)  / / Date sold (month, day, year) 

Was the property sold to a related party (see instructions) after May 14, 1980? If “No,” skip line 4 Yes No

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

Gross Profit and Contract Price. Complete this part for the year of sale only.

1

Selling price including mortgages and other debts. Do not include interest whether stated or unstated

Mortgages, debts, and other liabilities the buyer assumed or took

the property subject to (see instructions) 

2a

3

Subtract line 6 from line 5

4

Cost or other basis of property sold

5 5

Depreciation allowed or allowable

6

6

Adjusted basis. Subtract line 9 from line 8

7 7

Commissions and other expenses of sale

8 8

Income recapture from Form 4797, Part III (see instructions)

9 9

Add lines 10, 11, and 12

10 10

Subtract line 13 from line 5. If zero or less, do not complete the rest of this form (see instructions)

11

If the property described on line 1 above was your main home, enter the amount of your excluded

gain (see instructions). Otherwise, enter -0-

11

12

Gross profit. Subtract line 15 from line 14

12

13

Subtract line 13 from line 6. If zero or less, enter -0-

13

Contract price. Add line 7 and line 17

14 14

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.

15

Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. For years

after the year of sale, see instructions 

15

16

If this is the year of sale, enter the amount from line 17. Otherwise, enter -0-

16

17

Payments received during year (see instructions). Do not include interest, whether stated or unstated

17

18

Add lines 20 and 21

18

Payments received in prior years (see instructions). Do not include 

interest, whether stated or unstated 

19

19

20

Installment sale income. Multiply line 22 by line 19

20

21

Enter the part of line 24 that is ordinary income under the recapture rules (see instructions)

21

Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 (see instructions)

22 22

Related Party Installment Sale Income. Do not complete if you received the final payment this tax year.

Name, address, and taxpayer identifying number of related party

Did the related party resell or dispose of the property (“second disposition”) during this tax year?

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.

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 (month, day, year)  / /

The first disposition was a sale or exchange of stock to the issuing corporation.

The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition.

The second disposition occurred after the death of the original seller or buyer.

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).

23

Selling price of property sold by related party (see instructions)

23

24 24

Enter contract price from line 18 for year of first sale

25 25

Enter the smaller of line 30 or line 31

26 26

Total payments received by the end of your 2008 tax year (see instructions)

27

Subtract line 33 from line 32. If zero or less, enter -0-

28

Multiply line 34 by the gross profit percentage on line 19 for year of first sale

29

Enter the part of line 35 that is ordinary income under the recapture rules (see instructions)

30

Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797 (see instructions)

30

For Paperwork Reduction Act Notice, see page 4. Form 6252 (2008)

Part II

Part I

Part III

Yes No

Cat. No. 13601R

b

a

b

c

d

e

31

32

33

34

35

36

37

31

32

33

34

35

36

37

/ /

08

216

667,979

710,388

2,839

709,757

216

0

124,192

113,074

122,056

2,475

121,701

1,179

122,994

715,649

715,813

Total Forms Filed = 775,767

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
78

OMB No. 1545-0644 Gains and Losses From Section 1256

Contracts and Straddles Form 6781

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 82  Attach to your tax return.

Name(s) shown on tax return Identifying number

A Mixed straddle election

B Straddle-by-straddle identification election

C Mixed straddle account election

D Net section 1256 contracts loss election

Section 1256 Contracts Marked to Market

(a) Identification of account (b) (Loss)

1

2 Add the amounts on line 1 in columns (b) and (c)

4

5

Form 1099-B adjustments. See instructions and attach schedule 

Combine lines 3 and 4 

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 

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

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

Gains and Losses From Straddles. Attach a separate schedule listing each straddle and its components.

Section A—Losses From Straddles

(h) Recognized loss.

If column (f) is more

than (g), enter

difference.

Otherwise, enter -0-

(f) Loss.

If column (e)

is more than

(d), enter

difference.

Otherwise,

enter -0-

(e) Cost or

other basis

plus

expense of

sale

(g)

Unrecognized

gain on

offsetting

positions

(c) Date 

closed out

or sold

(b) Date 

entered

into or

acquired

(d) Gross

sales price (a) Description of property

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) 

( )

Enter the long-term portion of losses from line 10, column (h), here and include on the appropriate line of

Schedule D (see instructions) 

b

Section B—Gains From Straddles

(f) Gain. If column

(d) is more than (e),

enter difference.

Otherwise, enter -0-

12

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) 

Unrecognized Gains From Positions Held on Last Day of Tax Year. Memo Entry Only (see instructions)

(e) Unrecognized gain. 

If column (c) is more 

than (d), enter difference.

Otherwise, enter -0-

(d) Cost or other basis 

as adjusted

(c) Fair market value on last

business day of tax year

14

Form 6781 (2008)

Part I

Part II

Part III

(e) Cost or other

basis plus

expense of sale

(c) Date 

closed out

or sold

(b) Date 

entered

into or

acquired

(d) Gross

sales price (a) Description of property

(a) Description of property (b) Date 

acquired

Cat. No. 13715G

Check all applicable boxes (see instructions).

(c) Gain

Note: If line 5 shows a net gain, skip line 6 and enter the gain on line 7. Partnerships and S corporations, see 

instructions.

For Paperwork Reduction Act Notice, see page 4.

13a

11a

11b

13b

3

4

5

6

7

8

9

3 Net gain or (loss). Combine line 2, columns (b) and (c) 

2 ( )

08

481,694

409

2,254

481,277

3,060

475,938

479,947

478,945

2,083

115

2,010

Total Forms Filed = 483,821

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
79

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 = 6,997,323

4,334,479 6,942,435

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
80

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

3,577

81,261

65,095 2,361 59,819

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
81

Mortgage Interest Credit OMB No. 1545-0074

Form 8396 (For Holders of Qualified Mortgage Credit Certificates Issued by

State or Local Governmental Units or Agencies) Department of the Treasury 

Internal Revenue Service

Attachment

 Attach to Form 1040 or 1040NR. 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.

Current Year Mortgage Interest Credit

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

1

2 %

Enter the certificate credit rate shown on your mortgage credit certificate. Do not enter the

interest rate on your home mortgage

2

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

3

4 Enter any 2005 credit carryforward from line 18 of your 2007 Form 8396 4

5 Enter any 2006 credit carryforward from line 16 of your 2007 Form 8396 5

6 Enter any 2007 credit carryforward from line 19 of your 2007 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

9 1040 filers:

10 Subtract line 9 from line 8. If zero or less, enter -0- here and on line 11 and go to Part II 10

13 13

14

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 53, or Form 1040NR, line 48, and check box a on 

that line

14

Mortgage Interest Credit Carryforward to 2009. (Complete only if line 11 is less than line 7.)

15 15

Add lines 3 and 4

16 16

Enter the amount from line 7

17

Enter the larger of line 11 or line 12

17

18 18

Subtract line 14 from line 13

19

2007 credit carryforward to 2009. Enter the smaller of line 6 or line 15

19

Subtract line 16 from line 15

2006 credit carryforward to 2009. Enter the smaller of line 5 or line 17

2008 credit carryforward to 2009. Subtract line 11 from line 3. If zero or less, enter -0-

Part I

Part II

For Paperwork Reduction Act Notice, see back of form. Cat. No. 62502X Form 8396 (2008)

You must reduce your deduction for home mortgage interest on Schedule A (Form 1040) 

by the amount on line 3.

 See instructions on back.

Name of Issuer of Mortgage Credit Certificate Mortgage Credit Certificate Number Issue Date

11

12 12

Enter the total of the amounts from Form 1040, lines 47 through 51; and line 

12 of the line 11 Worksheet in Pub. 972 (see instructions).

1040NR filers: Enter the amount from Form 1040NR, lines 44 through 46; and line 12 of the 

line 11 Worksheet in Pub. 972 (see instructions).

11

(99)

08



41,124

39,094

2,868

4,354

10,860

45,595

40,728

10,349

40,109

Total Forms Filed = 47,229

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
82

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.)

Combine lines 3a, 3b, and 3c

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

Note: Enter all numbers in Part II as positive amounts. See page 8 of the instructions for an example.

Subtract line 7 from line 6

10

Combine lines 1a, 1b, and 1c

Part I

Part II

Part III

OMB No. 1545-1008 Passive Activity Loss Limitations Form 8582

 See separate instructions. Department of the Treasury

Internal Revenue Service  Attach to Form 1040 or Form 1041.

Attachment

Sequence No. 88

Name(s) shown on return Identifying number

2008 Passive Activity Loss

1a

Activities with net income (enter the amount from Worksheet 1,

column (a))

1a

1b

Activities with net loss (enter the amount from Worksheet 1,

column (b))

b

1c

Prior years unallowed losses (enter the amount from Worksheet

1, column (c))

c

d 1d

All Other Passive Activities

3a

Activities with net income (enter the amount from Worksheet 3,

column (a))

3a

3b

Activities with net loss (enter the amount from Worksheet 3,

column (b))

b

3c

c

d

Prior years unallowed losses (enter the amount from Worksheet 3,

column (c))

4

4

Special Allowance for Rental Real Estate Activities With Active Participation

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 8

9 Multiply line 8 by 50% (.5). Do not enter more than $25,000. If married filing separately, see page 8 9

Enter the smaller of line 5 or line 9 10

Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities

12

11

Add the income, if any, on lines 1a and 3a and enter the total

Total losses allowed from all passive activities for 2008. Add lines 10, 14, and 15. See 

page 10 of the instructions to find out how to report the losses on your tax return

For Paperwork Reduction Act Notice, see page 12 of the instructions. Form 8582 (2008)

3d

Cat. No. 63704F

( )

( )

( )

( )

If line 4 is a loss and: ● Line 1d is a loss, go to Part II. 

(99)

Add lines 2a and 2b

2a Commercial revitalization deductions from Worksheet 2, column (a) 2a

2b

Prior year unallowed commercial revitalization deductions from

Worksheet 2, column (b)

b

c 2c

( )

( )

Commercial Revitalization Deductions From Rental Real Estate Activities

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.

If line 2c is a loss, go to Part III. Otherwise, go to line 15.

Note: Enter all numbers in Part III as positive amounts. See the example for Part II on page 8 of the instructions.

Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions

Enter the loss from line 4

Reduce line 12 by the amount on line 10 

Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 

Part IV Total Losses Allowed

13

14

15

16

11

12

13

14

15

16

( )

● 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.

08

649,498

2,547,440

2,552,101

1,173,350

2,812,114

1,539

1,206

2,415

701,466

1,388,091

1,119,743

1,894,621

4,210,657

2,612,033

2,081

2,414

2,081

1,037,910

2,596,333

1,767,900

2,523,333

1,769,555

1,769,555

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 4,211,406
83

Cat. No. 63987I

OMB No. 1545-0984

Form 8586 Low-Income Housing Credit

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 36a  Attach to your tax return.

Name(s) shown on return Identifying number

Number of Forms 8609-A attached for buildings placed in service before

January 1, 2008 

1

2

3

3

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)

Current year credit from attached Form(s) 8609-A for buildings placed in service before

January 1, 2008 (see instructions) 

4

5

4

6

5

Form 8586 (2008)

7

6

For Paperwork Reduction Act Notice, see instructions.

(99)

Part I low-income housing credit for buildings placed in service before January 1, 2008, from

partnerships, S corporations, estates, and trusts 

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 

Amount allocated to beneficiaries of the estate or trust (see instructions) 

Estates and trusts. Subtract line 6 from line 5. Report this amount on Form 3800, line 1d 7

08

Part I

Part II

Buildings Placed in Service Before January 1, 2008

Buildings Placed in Service After December 31, 2007

8 Number of Forms 8609-A attached for buildings placed in service after

December 31, 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)

Current year credit from attached Form(s) 8609-A for buildings placed in service after

December 31, 2007 (see instructions) 

10

Part II low-income housing credit for buildings placed in service after December 31, 2007, from

partnerships, S corporations, estates, and trusts 

11

Add lines 10 and 11. Partnerships and S corporations, report this amount on Schedule K; all

others, continue to line 13 

12

Low-income housing credit included on line 12 from passive activities (see instructions)

Subtract line 13 from line 12

Low-income housing credit allowed for 2008 from a passive activity (see instructions)

13

14

15

16 Carryforward of low-income housing credit for 2007 fiscal-year filers (see instructions) 

17 Carryback of low-income housing credit from 2009 (see instructions) 

18 Add lines 14 through 17. Estates and trusts, go to line 19; all others, report this amount on 

Form 3800, line 29d 

Amount allocated to beneficiaries of the estate or trust (see instructions) 

Estates and trusts. Subtract line 19 from line 18. Report this amount on Form 3800, line 29d

19

20

10

11

12

13

14

15

16

17

18

19

20

16

50,693

755

49,989

13

1,035

1,048

626

436

2,608

0

3,036

Total Forms Filed = 52,988

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
84

OMB No. 1545-0074

Form 8606 Nondeductible IRAs

 See separate instructions.

Department of the Treasury

Internal Revenue Service

Attachment

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

Home address (number and street, or P.O. box if mail is not delivered to your home) Apt. no. Fill in Your Address Only

If You Are Filing This

Form by Itself and Not

With Your Tax Return

City, town or post office, state, and ZIP code

1

1 Enter your nondeductible contributions to traditional IRAs for 2008, including those made for

2008 from January 1, 2009, through April 15, 2009 (see page 5 of the instructions) 

2 Enter your total basis in traditional IRAs (see page 6 of the instructions) 2

3 Add lines 1 and 2 

4

3

Enter those contributions included on line 1 that were made from January 1, 2009, through 

April 15, 2009

5

4

Subtract line 4 from line 3 5

6 Enter the value of all your traditional, SEP, and SIMPLE IRAs as of

December 31, 2008, 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)

8

7

Enter the net amount you converted from traditional, SEP, and SIMPLE 

IRAs to Roth IRAs in 2008. Do not include amounts converted that

you later recharacterized (see page 7 of the instructions). Also enter

this amount on line 16 

9 9

10

Add lines 6, 7, and 8 

10

 .

11

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”

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 

12

12

13

Multiply line 7 by line 10. This is the nontaxable portion of your

distributions that you did not convert to a Roth IRA 

13

14

15a

Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2008 and earlier years

Cat. No. 63966F Form 8606 (2008)



In 2008, did you take a

distribution from traditional,

SEP, or SIMPLE IRAs, or

make a Roth IRA conversion?

No

Yes

Enter the amount from line 3 on

line 14. Do not complete the rest

of Part I.

 Go to line 4.



6

For Privacy Act and Paperwork Reduction Act Notice, see page 9 of the instructions.

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 2008.

● You took distributions from a traditional, SEP, or SIMPLE IRA in 2008 and you made nondeductible contributions to 

a traditional IRA in 2008 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 2008 (excluding any portion 

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2008 or an earlier year.

Enter your distributions from traditional, SEP, and SIMPLE IRAs in

2008. 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

Add lines 11 and 12. This is the nontaxable portion of all your distributions 

14

8

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).

(99)

Subtract line 12 from line 7. 

15b

08

15a

b Amount on line 15a attributable to qualified disaster recovery assistance distributions (see page 

7 of the instructions). Also enter this amount on Form 8930, line 13 

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 

c

15c 341,915

Total Forms Filed = 2,117,641

593,411

929,484

1,199,357

3,822

1,196,538

284,241

363,629

11,455

381,979

8,890

328,305

332,630

1,156,579

341,915

1,716

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
85

Form 8606 (2008) Page 2

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. Sign Here Only If You

Are Filing This Form

by Itself and Not With

Your Tax Return  Your signature  Date

Part III

Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2008 (excluding 

any portion you recharacterized).

17

18

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) 

16

19 Enter your total nonqualified distributions from Roth IRAs in 2008 including any qualified first-time

homebuyer distributions (see page 7 of the instructions)

20 Qualified first-time homebuyer expenses (see page 7 of the instructions). Do not enter more than 

$10,000

21 Subtract line 20 from line 19. If zero or less, enter -0- and skip lines 22 through 25

22 Enter your basis in Roth IRA contributions (see page 8 of the instructions) 

19

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 

Form 8606 (2008)

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 2008, you cannot convert any amount from traditional, SEP, or SIMPLE IRAs to Roth IRAs 

for 2008. If you erroneously made a conversion, you must recharacterize (correct) it (see page 7 of the instructions).

Part II

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 2008. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2008 or 2009 (see page 7

of the instructions) 

17

18

Distributions From Roth IRAs

Complete this part only if you took a distribution from a Roth IRA in 2008. 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).

25a Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c 

20

21

25a

2008 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs

22

24 Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from qualified 

retirement plans to a Roth IRA (see page 8 of the instructions)

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 8 of the instructions)

24

23

Date Preparer’s SSN or PTIN Preparer’s

signature

Check if selfemployed

Firm’s name (or yours

if self-employed),

address, and ZIP code

EIN

Phone no.





Paid

Preparer’s

Use Only ( )

b Amount on line 25a attributable to qualified disaster recovery assistance distributions (see page 

8 of the instructions). Also enter this amount on Form 8930, line 14 

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 

25b

25c 211,404

80,755

12,880

78,976

435,975

7,241

430,386

272,805

21,318

229,966

213,749

3,287

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
86

OMB No. 1545-0074 Tax for Certain Children Who Have Investment 

Income of More Than $1,800 Form 8615

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 33

 Attach only to the child’s Form 1040, Form 1040A, or Form 1040NR.

Child’s name shown on return Child’s social security number

Parent’s name (first, initial, and last). Caution: See instructions before completing. Parent’s social security number

Parent’s filing status (check one):

Child’s Net Investment Income

1 Enter the child’s investment income (see instructions) 1

If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter

$1,800. Otherwise, see instructions

2

2

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

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

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

5

Tentative Tax Based on the Tax Rate of the Parent

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

6

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

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

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

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

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

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 

16 Add lines 13 and 15 16

17

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 

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. Form 8615 (2008)

A B

C

Single

Cat. No. 64113U



Part III

Part I

Part II

(99)  See separate instructions.

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).

Married filing jointly Married filing separately Head of household Qualifying widow(er)

08

443

408,693

450,641

451,188

430,375

421,711

381,035

131,441

423,259

417,873

374,506

406,737

421,711 430,375

406,737

398,351

253,791

408,693

306,043

Checked = 285,188

Checked = 304,225

Boxes checked =337,895

Boxes checked = 210,106

421,711

Total Forms Filed = 451,188

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
87

OMB No. 1545-1073

Form 8801

Department of the Treasury

Internal Revenue Service Attachment

Sequence No. 74  Attach to Form 1040, 1040NR, or 1041.

Name(s) shown on return Identifying number

Net Minimum Tax on Exclusion Items

1 Combine lines 1, 6, and 10 of your 2007 Form 6251. Estates and trusts, see instructions 1

2 Enter adjustments and preferences treated as exclusion items (see instructions) 2

3 ( ) 3 Minimum tax credit net operating loss deduction (see instructions)

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 $207,500 and you were married filing separately for 2007, see instructions

4

4

5

Enter: $66,250 if married filing jointly or qualifying widow(er) for 2007; $44,350 if single or head of

household for 2007; or $33,125 if married filing separately for 2007. Estates and trusts, enter $22,500

5

6

Enter: $150,000 if married filing jointly or qualifying widow(er) for 2007; $112,500 if single or

head of household for 2007; or $75,000 if married filing separately for 2007. 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 this form is for a child under age 18, 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

11

● If for 2007 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

51 here. Form 1040NR filers, see instructions.

Minimum tax foreign tax credit on exclusion items (see instructions) 12

13

14

Tentative minimum tax on exclusion items. Subtract line 12 from line 11

14

15

Enter the amount from your 2007 Form 6251, line 34, or 2007 Form 1041, Schedule I, line 55

15 Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0-

Cat. No. 10002S

Part I

Credit for Prior Year Minimum Tax—

Individuals, Estates, and Trusts

For Paperwork Reduction Act Notice, see page 4 of the instructions. Form 8801 (2008) (Rev. 2-2009)

(99)

● All others: If line 10 is $175,000 or less ($87,500 or less if married filing separately for

2007), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract

$3,500 ($1,750 if married filing separately for 2007) from the result. Form 1040NR filers,

see instructions.

12

13



08

● If for 2007 you filed Form 2555 or 2555-EZ, see page 2 of the instructions for the amount to enter.

 See separate instructions. (Rev. February 2009)

1,326,763

1,250,537

7,662

1,288,937

1,347,917

1,347,917

1,018,868

1,018,868

1,074,516

1,224,102

1,224,022

310,943

1,221,003

1,231,546

974,502

921,664

Total Forms Filed = 1,347,917

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Using Part III =
88

16 16

Current Year Nonrefundable and Refundable Credits and Carryforward to 2009

Enter the amount from your 2007 Form 6251, line 35, or 2007 Form 1041, Schedule I, line 56

17 17

18

Enter the amount from line 15

18

19

Subtract line 17 from line 16. If less than zero, enter as a negative amount

19

20

2007 credit carryforward. Enter the amount from your 2007 Form 8801, line 28

20 Enter your 2007 unallowed qualified electric vehicle credit (see instructions)

22 22

25

Combine lines 18 through 21. If zero or less, enter -0-

25

26

Enter your 2008 regular income tax liability minus allowable credits (see instructions)

26

27 27

Enter the amount from your 2008 Form 6251, line 34, or 2008 Form 1041, Schedule I, line 54

28

Subtract line 26 from line 25. If zero or less, enter -0-

28

30

Current year nonrefundable credit. Enter the smaller of line 24 or line 27. Also enter this amount

on your 2008 Form 1040, line 54 (check box b); Form 1040NR, line 49 (check box b); or Form 1041,

Schedule G, line 2d

30

Is line 29 more than line 28?

Part II

29 ● Estates and trusts: Leave lines 29 and 30 blank and go to line 31.

● Individuals: Did you have a minimum tax credit carryforward to 2006 (on your 2005 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 29 and 30 blank and go to line 31.

Yes. Complete Part IV of Form 8801 to figure the amount to enter

No. Leave line 30 blank and go to line 31.

Yes. Subtract line 28 from line 29. This is your current year refundable credit. Enter the

result here and on your 2008 Form 1040, line 68 (check box c), or Form 1040NR, line 68 

31 Credit carryforward to 2009. Subtract the larger of line 28 or line 29 from line 24. Keep a

record of this amount because you may use it in future years

29

31

Form 8801 (2008) (Rev. 2-2009) Page 2

Form 8801 (2008) (Rev. 2-2009)

21

21

Enter as a negative amount any alternative minimum tax for 2007 or any prior year that is

attributable to the exercise of incentive stock options and was unpaid as of October 3, 2008

(see instructions)

23

23

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

24 Add lines 22 and 23. If zero, stop here and see instructions 24

( )

1,085,467

944,064

850,265

907,609

876

1,269,952

1,125,318

1,079,715

415,577

415,577

328,241

287,945

356

1,607

1,220,013

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
89

Tax Computation Using Maximum Capital Gains Rates

Enter the amount from Form 8801, line 10. If you filed Form 2555 or 2555-EZ for 2007, enter

the amount from line 3 of the worksheet on page 2 of the instructions

32

32

33

Enter the amount from line 6 of your 2007 Qualified Dividends and

Capital Gain Tax Worksheet, the amount from line 13 of your 2007

Schedule D Tax Worksheet, or the amount from line 22 of the 2007

Schedule D (Form 1041), whichever applies*

33

34

Enter the amount from line 19 of your 2007 Schedule D (Form

1040), or line 14b, column (2), of the 2007 Schedule D (Form 1041)

34

35

Add lines 33 and 34, and enter the smaller of that result or the

amount from line 10 of your 2007 Schedule D Tax Worksheet

35

36

37

Enter the smaller of line 32 or line 35

37

38

Subtract line 36 from line 32

38

39

If line 37 is $175,000 or less ($87,500 or less if married filing separately for 2007), multiply line

37 by 26% (.26). Otherwise, multiply line 37 by 28% (.28) and subtract $3,500 ($1,750 if

married filing separately for 2007) from the result. Form 1040NR filers, see instructions 

39

Enter:

● $63,700 if married filing jointly or qualifying widow(er) for 2007,

● $31,850 if single or married filing separately for 2007,

● $42,650 if head of household for 2007, or

● $2,150 for an estate or trust.

Form 1040NR filers, see instructions

42 Enter the smaller of line 32 or line 33 42

43

Form 8801 (2008) (Rev. 2-2009) Page 3

Part III

44

45

Multiply line 43 by 5% (.05) 

Subtract line 43 from line 42

Subtract line 42 from line 36

Multiply line 47 by 25% (.25) 

Add lines 38, 44, 46, and 48

45

46

Caution. If you did not complete the 2007 Qualified Dividends and Capital Gain Tax

Worksheet, the 2007 Schedule D Tax Worksheet, or Part V of the 2007 Schedule D (Form

1041), see the instructions before completing this part.

If line 34 is zero or blank, skip lines 47 and 48 and go to line 49. Otherwise, go to line 47.

Form 8801 (2008) (Rev. 2-2009)

Enter the smaller of line 41 or line 42

* The 2007 Qualified Dividends and Capital Gain Tax Worksheet is on page 35 of the 2007 Instructions for Form 1040. The 2007 Schedule D Tax Worksheet is on

page D-10 of the 2007 Instructions for Schedule D (Form 1040) (page 43 of the 2007 Instructions for Form 1041).

43

If line 32 is $175,000 or less ($87,500 or less if married filing separately for 2007), multiply line

32 by 26% (.26). Otherwise, multiply line 32 by 28% (.28) and subtract $3,500 ($1,750 if

married filing separately for 2007) from the result. Form 1040NR filers, see instructions

Enter the smaller of line 49 or line 50 here and on line 11. If you filed Form 2555 or 2555-EZ

for 2007, do not enter this amount on line 11. Instead, enter it on line 4 of the worksheet on

page 2 of the instructions 51

36

44

Multiply line 45 by 15% (.15) 

49

47

48

50

46

47

48

49

51

50

40 Enter the amount from line 7 of your 2007 Qualified Dividends and

Capital Gain Tax Worksheet, the amount from line 14 of your 2007

Schedule D Tax Worksheet, or the amount from line 23 of the 2007

Schedule D (Form 1041), whichever applies. If you did not complete

either worksheet or Part V of the 2007 Schedule D (Form 1041),

enter -0-. Form 1040NR filers, see instructions 40

41 Subtract line 40 from line 39. If zero or less, enter -0- 41

If you figured your 2007 tax using the 2007 Qualified Dividends

and Capital Gain Tax Worksheet, skip line 34 and enter the

amount from line 33 on line 35. Otherwise, go to line 34.

Caution. If for 2007 you filed Form 1040NR, 1041, 2555, or 2555-EZ, see page 4 of the

instructions before completing lines 33, 34, and 35.

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
90

Tentative Refundable Credit

52 Enter the amount from line 22 52

56 Add lines 53 through 55 56

57

Form 8801 (2008) (Rev. 2-2009) Page 4

Part IV

Form 8801 (2008) (Rev. 2-2009)

53

Enter the total of lines 18 and 20 from your 2006 Form 8801.

If zero or less, enter -0-

53

54

Enter the total of lines 18 and 20 from your 2007 Form 8801.

If zero or less, enter -0-

54

55

Enter the total of lines 18 and 20 from your 2008 Form 8801.

If zero or less, enter -0-

55

Long-term unused minimum tax credit. Subtract line 56 from line 52 (If zero or less, enter -0-

here and on line 61 and go to line 62)

57

58 Multiply line 57 by 50% (.50) 58

59

60

61

Enter the amount from your 2007 Form 8801, line 55

Enter the larger of line 58 or line 59

Enter the smaller of line 57 or line 60

59

60

61

63 Add lines 61 and 62. Enter the result here and on line 29 63

62 Enter the amount from line 23 62

198,348

144,201

152,508

139,204

242,744

330,195

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
91

Yes. Subtract $8,500 from the amount on line 4a. Enter the result

OMB No. 1545-0074

Additional Child Tax Credit Form 8812

Complete and attach to Form 1040, Form 1040A, or Form 1040NR. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 47

Name(s) shown on return Your social security number

For Paperwork Reduction Act Notice, see back of form. Cat. No. 10644E Form 8812 (2008)

3

2

4a

6

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

Add lines 7 and 8

1

Enter the total of the amounts from Form 1040, lines

27 and 58, plus any taxes that you identified using code 

“UT” and entered on the dotted line next to line 61.

Enter -0-.

Enter the total of the amounts from Form 1040, lines

64a and 65.

Enter the total of the amount from Form 1040A, line

40a, plus any excess social security and tier 1 RRTA

taxes withheld that you entered to the left of line 43

(see instructions on back).

Enter the amount from line 1 of your Child Tax Credit Worksheet on page 43 of the Form 1040 instructions, 

page 38 of the Form 1040A instructions, or page 19 of the Form 1040NR instructions. If you used Pub.

972, enter the amount from line 8 of the worksheet on page 4 of the publication

Enter the amount from Form 1040, line 52, Form 1040A, line 33, or Form 1040NR, line 47

Subtract line 2 from line 1. If zero, stop; you cannot take this credit

8

9



6

 1040A filers:

1040 filers:

1040 filers:

1040A filers:

1

2

13

Enter this amount on

Form 1040, line 66,

Form 1040A, line 41, or

Form 1040NR, line 61. 



8812

1040

1040A

. . . . . . . . . .

3

Earned income (see instructions on back). If your main home was in a

Midwestern disaster area when the disaster occurred, and you are electing to 

use your 2007 earned income, check here 

5 Is the amount on line 4a more than $8,500?

No. Leave line 5 blank and enter -0- on line 6.

4a

5

Multiply the amount on line 5 by 15% (.15) and enter the result

7

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.

7

8

9

10

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.

13 This is your additional child tax credit

Part III

Part I

Part II

All Filers

Certain Filers Who Have Three or More Qualifying Children

Additional Child Tax Credit

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.

(99)

4b

Nontaxable combat pay (see instructions on

back)

b

1040NR

. . . . . . . . . .

1040

1040A

. . . . . . . . . .

1040NR

. . . . . . . . . .

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.

1040NR filers:

1040NR filers: Enter the amount from Form 1040NR, line 60.

08

18,160,498

18,268,202

8,580,797

18,238,393

18,201,541

18,071,287

18,071,287

1,739,424

394,202

1,946,834

1,079,934

973,998

1,973,494

196,952

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 18,269,024
92

OMB No. 1545-0074 Parents’ Election To Report

Child’s Interest and Dividends Form 8814

 See instructions. Department of the Treasury

Internal Revenue Service

Attachment

 Attach to parents’ Form 1040 or Form 1040NR. Sequence No. 40

Name(s) shown on your return Your social security number

Child’s name (first, initial, and last) Child’s social security number

If more than one Form 8814 is attached, check here 

Child’s Interest and Dividends To Report on Your Return

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

1a

b Enter your child’s tax-exempt interest. Do not include this

amount on line 1a 1b

2a 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

Enter your child’s capital gain distributions. If your child received any capital gain distributions

as a nominee, see the instructions

Add lines 1a, 2a, and 3. If the total is $1,800 or less, skip lines 5 through 12 and go to line 13. 

If the total is $9,000 or more, do not file this form. Your child must file his or her own return

to report the income

3

1,800 00

4

Base amount

4

5

Subtract line 5 from line 4 6

Tax on the First $1,800 of Child’s Interest and Dividends

Amount not taxed 900 00

15

13 13

Subtract line 13 from line 4. If the result is zero or less, enter -0-

No. Enter $90 here and see the Note below.

Tax. Is the amount on line 14 less than $900?

14 14

Yes. Multiply line 14 by 10% (.10). Enter the result here and see the Note below.

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 (2008)



A B

C

3

6

2a

5

Part I

Part II

15

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.

b Enter your child’s qualified dividends included on line 2a. See the 

instructions 2b

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.

Divide line 2b by line 4. Enter the result as a decimal (rounded

to at least three places) 7

7

Divide line 3 by line 4. Enter the result as a decimal (rounded to 

at least three places) 8

8

Multiply line 6 by line 7. Enter the result here. See the instructions 

for where to report this amount on your return 9

9

Multiply line 6 by line 8. Enter the result here. See the instructions 

for where to report this amount on your return 10

10

11 Add lines 9 and 10 11

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

12

.

.

(99)

08

133,055

69,321

3,714

114,401

38,115

147,930

87,559

133,065

1st Child's SSN = 147,671

62,989

26,195

16,320

90,363

28,005

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 230,111
93

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

2008

Attachment 

Sequence No. 109

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 notice 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 (2008)

Total Forms Filed = 128,114

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
94

Form 8824 (2008) 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-of-interest

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 (2008)

123,181

4,300

1,703

3,314

17,742

111,132

113,955

124,023

120,569

12,668

1,721

12,541

12,710

118,228

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
95

Expenses for Business Use of Your Home

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) 

2 Total area of home

3 Divide line 1 by line 2. Enter the result as a percentage

4 Multiply days used for daycare during year by hours used per day

5 Total hours available for use during the year (366 days  24 hours) (see instructions)

6 Divide line 4 by line 5. Enter the result as a decimal amount

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 

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 

9 Casualty losses (see instructions)

10 Deductible mortgage interest (see instructions)

11 Real estate taxes (see instructions)

12 Add lines 9, 10, and 11

13 Multiply line 12, column (b) by line 7

14 Add line 12, column (a) and line 13

15 Subtract line 14 from line 8. If zero or less, enter -0-

16

35

Insurance

18

Repairs and maintenance

 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

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 66

Form 8829

Name(s) of proprietor(s)

(a) Direct expenses (b) Indirect expenses

19

20 Utilities

21 Other expenses (see instructions)

22 Add lines 16 through 21

23 Multiply line 22, column (b) by line 7

24 Carryover of operating expenses from 2007 Form 8829, line 42

25 Add line 22 column (a), line 23, and line 24

26 Allowable operating expenses. Enter the smaller of line 15 or line 25

27 Limit on excess casualty losses and depreciation. Subtract line 26 from line 15

28 Excess casualty losses (see instructions)

29 Depreciation of your home from line 41 below

30 Carryover of excess casualty losses and depreciation from 2007 Form 8829, line 43

31 Add lines 28 through 30

32 Allowable excess casualty losses and depreciation. Enter the smaller of line 27 or line 31

33 Add lines 14, 26, and 32

34 Casualty loss portion, if any, from lines 14 and 32. Carry amount to Form 4684, Section B

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 

36 Enter the smaller of your home’s adjusted basis or its fair market value (see instructions)

37 Value of land included on line 36

38 Basis of building. Subtract line 37 from line 36

Business basis of building. Multiply line 38 by line 7

Depreciation of Your Home

39

40 Depreciation percentage (see instructions)

Depreciation allowable (see instructions). Multiply line 39 by line 40. Enter here and on line 29 above

42 Operating expenses. Subtract line 26 from line 25. If less than zero, enter -0-

43 Excess casualty losses and depreciation. Subtract line 32 from line 31. If less than zero, enter -0-

Carryover of Unallowed Expenses to 2009

For Paperwork Reduction Act Notice, see page 4 of separate instructions. Cat. No. 13232M Form 8829 (2008)

1

2

3

4

5

6

7

25

26

27

31

32

33

34

35

41

36

37

38

39

40

43

42

28

29

30

23

24

8

9

10

11

12

13

14

15

16

22

18

19

20

21

hr.

8,784

.

%

Part IV

Part I

Part II

Your social security number

%

%

Part III

See instructions for columns (a) and (b) before

completing lines 9–21.

(99)

hr.

Excess mortgage interest (see instructions)

For daycare facilities not used exclusively for business, go to line 4. All others go to line 7.

17

Rent

17

41

08

627,188

1,693,704

36,075

Total Forms Filed = Not Available

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
96

OMB No. 1545-0074 Qualified Adoption Expenses Form 8839

 Attach to Form 1040 or 1040NR.

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 38  See separate instructions.

Name(s) shown on return Your social security number

Information About Your Eligible Child or Children—You must complete this part. See page 2 of the

instructions for details, including what to do if you need more space.

(b) 

Child’s year

of birth

(c) 

born before

1991 and

disabled

1

(a) 

Child’s name

Adoption Credit

2

Did you file Form 8839 for a prior year

for the same child?

Maximum adoption credit per child

3

3

Enter the smaller of line 4 or line 5

4

5

Add the amounts on line 6. If zero, skip lines 8 through 11 and enter -0- on line 12 7

10 

Subtract line 11 from line 7

9

For Paperwork Reduction Act Notice, see page 6 of the instructions. Form 8839 (2008)

Before you begin: See Definitions on page 1 of the instructions.

Cat. No. 22843L

Part I

Part II

2

.

(d)

a child

with special

needs

(f)

Child’s

identifying number

First Last

Is line 8 more than $174,730?

6

9

7

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

Multiply line 7 by line 10

8

4

Check if child was—

(e)

a

foreign

child

Child

1

Child

2

Caution. If the child was a foreign child, see Special rules in the instructions for line 1, column (e), that begin on page 2, before

you complete Part II or Part III. If you received employer-provided adoption benefits, complete Part III on the back next.

10

Child 1 Child 2

Modified adjusted gross income (see page 3 of the instructions) 8

11

Subtract line 3 from line 2

12

13 Credit carryforward from prior years (line 23 of your Credit Carryforward Worksheet on

page 5 of the 2007 Form 8839 instructions)

14 Add lines 12 and 13 14

13

11

12

No. Enter -0-.

Yes. See page 3 of the instructions for 

the amount to enter. 

No. Skip lines 9 and 10, and enter -0- on line 11.

Yes. Subtract $174,730 from line 8

Adoption credit. Enter the smaller of line 14 or line 17 here and include on Form 1040,

line 53, 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 5 of the instructions)

15 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43

18

18

$11,650 $11,650

1040 filers: Enter the total of any amounts from

Form 1040, lines 47 through 51; line 12 of the

Line 11 Worksheet in Pub. 972 (see page 3 of

the instructions); and Form 8396, line 11.

5

6

16

1040NR filers: Enter the total of any amounts from Form

1040NR, lines 44 through 46; line 12 of the

Line 11 Worksheet in Pub. 972 (see page 3

of the instructions); and Form 8396, line 11.

17 Subtract line 16 from line 15

15

16 

17

00 00

Caution. Your qualified adoption expenses

may not be equal to the adoption expenses

you paid in 2008.

Qualified adoption expenses (see page 3

of the instructions)

08

(99)

88,628

59,229

50,898

51,326 11,371

0

0

24,273

10,185

25,351

7,039

98,116

23,972

97,582

24,967

50,118

101,658

Total Forms Filed = 102,905

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
97

Form 8839 (2008) Page 2

Employer-Provided Adoption Benefits

Add the amounts on line 22

26

20

Modified adjusted gross income

(from the worksheet on page 6 of

the instructions)

Is line 26 more than $174,730?

Excluded benefits. Subtract line 29 from line 25 30

31

Part III

27

Employer-provided adoption benefits you

received in 2008. This amount should be

shown in box 12 of your 2008 Form(s)

W-2 with code T

Did you receive employer-provided

adoption benefits for a prior year for the

same child?

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

25

Multiply line 25 by line 28

26

Taxable benefits. Is line 30 more than line 23?

28

29

28  .

21

22

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 2008,

enter the amount from line 21

24

29

27

You may be able to claim the adoption credit in Part II on the front of this form if any of the following apply.

23

24

22

20

Child 1 Child 2

25

Add the amounts on line 24. If zero, skip lines 26 through 29,

enter -0- on line 30, and go to line 31

23

No. Enter -0-.

Yes. See page 6 of the instructions

for the amount to enter.

Subtract line 20 from line 19

19

21



Maximum exclusion per child 19

Form 8839 (2008)

No. Skip lines 27 and 28, and

enter -0- on line 29.

Yes. Subtract $174,730 from

line 26

30

31

$11,650 00 $11,650 00

No.

Yes.

● You paid adoption expenses in 2007, those expenses were not fully reimbursed by your employer or otherwise,

and the adoption was not final by the end of 2007.

● You adopted a child with special needs and the adoption became final in 2008.

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.”

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.

TIP

 ● The total adoption expenses you paid in 2008 were not fully reimbursed by your employer or otherwise, and the 

adoption became final in 2008 or earlier.

5,221

4,211

4,449

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
98

OMB No. 1545-1444

Form 8844 Empowerment Zone and Renewal

Community Employment Credit

Department of the Treasury

Internal Revenue Service  Attach to your tax return. Attachment

Sequence No. 99

Name(s) shown on return Identifying number

1 Enter the total qualified wages paid or incurred during calendar year 2008 only (see instructions)

5

5

6 6

7

9

Cat. No. 16145S

3

4

3

4

Add lines 1a and 1b. See instructions for the adjustment you must make to salaries and wages 

Employment zone and renewable community employment credit from partnerships, S corporations,

cooperatives, estates, and trusts

Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others, go 

to line 5

Empowerment zone and renewal community employment credit included on line 4 from passive

activities (see instructions)

Subtract line 5 from line 4

Passive activity credit allowed for 2008 (see instructions)

Carryback of empowerment zone and renewal community employment credit from 2009 (see instructions)

Add lines 6 through 9. Cooperatives, estates, and trusts, go to line 11. All others, report this amount 

on Form 3800, line 24 

10

10

9

7

For Paperwork Reduction Act Notice, see instructions. Form 8844 (2008)

8 Carryforward of empowerment zone and renewal community employment credit to 2008 8

a Qualified empowerment zone wages

b Qualified renewal community wages

1a

1b

$ X 20% (.20)

$ X 15% (.15)

11

12

Amount allocated to the patrons of the cooperative or the beneficiaries of the estate or trust (see

instructions) 11

Cooperatives, estates, and trusts. Subtract line 11 from line 10. Report this amount on Form 3800,

line 24 12

08

2 2

38,646

1,892

907

5,089

7,621

Total Forms Filed = 39,325

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
99

OMB No. 1545-1414 Credit for Employer Social Security and Medicare Taxes

Paid on Certain Employee Tips Form 8846

 Attach to your tax return. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 98

Name(s) shown on return Identifying number

1

1

2 2

4

4

5

6

Form 8846 (2008)

Tips received by employees for services on which you paid or incurred employer social security

and Medicare taxes during the tax year (see instructions)

3

Credit for employer social security and Medicare taxes paid on certain employee tips from

partnerships and S corporations

6 Add lines 4 and 5. Partnerships and S corporations, report this amount on Schedule K; all

others, go to line 7

3

Cat. No. 16148Z

Tips not subject to the credit provisions (see instructions)

Creditable tips. Subtract line 2 from line 1

Multiply line 3 by 7.65% (.0765). If you had any tipped employees whose wages (including tips) 

exceeded $102,000, see instructions and check here 

5

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.

For Paperwork Reduction Act Notice, see back of form.

12 Add lines 8 through 11. Report this amount on Form 3800, line 29f 12

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 2008 from passive activities (see instructions) 9

11

11 Carryback of the credit for employer social security and Medicare taxes paid on certain employee 

tips from 2009 (see instructions)

08

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

Who Should File

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.

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. For example, an employee worked

100 hours and received $450 in tips

for October 2008. 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 2008 is taken into

account.

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.

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.

General Instructions

Section references are to the

Internal Revenue Code.

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.

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.

If you pay each tipped employee

wages (excluding tips) equal to or

more than $5.15 an hour enter zero

on line 2.

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.

Specific Instructions

Figure the current year credit from

your trade or business on lines 1

through 4.

Total Forms Filed = 83,829

5,517

1,850

5,517

5,515

76,505

81,149

29,268

53,540

12,814

68,523

11,173

Boxes checked = 2

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

*Entry for this line is greater than zero, but too small to report
100

OMB No. 1545-0074 Archer MSAs and

Long-Term Care Insurance Contracts Form 8853

Department of the Treasury

Internal Revenue Service  Attach to Form 1040 or Form 1040NR.

Name(s) shown on return

Cat. No. 24091H Form 8853 (2008)

Archer MSA contributions you made for 2008, including direct deposits of economic stimulus

payments and those made from January 1, 2009, through April 15, 2009, that were for 2008. Do 

not include rollovers (see page 3 of the instructions) 

Archer MSA Distributions

8a Total distributions you and your spouse received in 2008 from all Archer MSAs (see page 4 of the instructions)

Unreimbursed qualified medical expenses (see page 4 of the instructions)

c

11a

Taxable Archer MSA distributions. Subtract line 9 from line 8c. 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 10

Limitation from the worksheet on page 3 of the instructions 

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.) 

Archer MSA deduction. Enter the smallest of line 4, 5, or 6 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.

6

7

5

7

8a

8b

Attachment

Sequence No. 39

Caution: If line 4 is more than line 7, you may have to pay an additional tax (see page 4 of the instructions).

b

Section A. Archer MSAs. If you have only a Medicare Advantage MSA, skip Section A and complete Section B.

For Paperwork Reduction Act Notice, see page 8 of the instructions.

4

5

6

 See separate instructions.

If any of the distributions included on line 10 meet any of the Exceptions to the Additional 

15% Tax (see page 5 of the instructions), check here 

Additional 15% tax (see page 4 of the instructions). Enter 15% (.15) of the distributions included 

on line 10 that are subject to the additional 15% tax. Also include this amount in the total on

Form 1040, line 61, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 61, or 

Form 1040NR, line 57, enter “MSA” and the amount

4

If you are filing jointly and both you and your spouse have high deductible health plans with self-only

coverage, complete a separate Part II for each spouse.

Archer MSA Contributions and Deductions. See page 2 of the instructions before completing this part.

Distributions included on line 8a that you rolled over to another Archer MSA or a health savings 

account. Also include any portion of a direct deposit of an economic stimulus payment and

excess contributions (and the earnings on those excess contributions) included on line 8a that

were withdrawn by the due date of your return (see page 4 of the instructions) 

Subtract line 8b from line 8a 8c

9 9

10

b

11b

Social security number of MSA

account holder. If both spouses

have MSAs, see page 1 of the instructions 

3 Total employer contributions to your Archer MSA(s) for 2008 3

(99)

Part I

1a Did you or your employer make contributions to your Archer MSA for 2008?

b

c

2a

b

c

If “Yes,” were you uninsured when the MSA was established (see page 2 of the instructions)?

If line 1a is “Yes,” indicate coverage under high deductible health plan: Self-Only or Family

If “Yes,” was your spouse uninsured when the MSA was established (see page 2 of the instructions)?

If line 2a is “Yes,” indicate coverage under high deductible health plan: Self-Only or Family

If married, did your spouse or spouse’s employer make contributions to your spouse’s Archer MSA for 2008?

1a

1b

2a

2b

Part II

Part III

Yes No

General Information. See page 2 of the instructions.

08

Section B. Medicare Advantage MSA Distributions. If you are filing jointly and both you and your spouse received 

distributions in 2008 from a Medicare Advantage MSA, complete a separate Section B for each spouse

(see page 5 of the instructions).

Total distributions you received in 2008 from all Medicare Advantage MSAs (see page 5 of the instructions)

Unreimbursed qualified medical expenses (see page 6 of the instructions) 

Taxable Medicare Advantage MSA distributions. Subtract line 13 from line 12. 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

Additional 50% tax (see page 6 of the instructions). Also include this amount in the total on

Form 1040, line 61, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 61, or 

Form 1040NR, line 57, enter “Med MSA” and the amount

If any of the distributions included on line 14 meet any of the Exceptions to the Additional 

50% Tax (see page 6 of the instructions), check here 

12

13

14

15a

b

12

13

14

15b 1,002

Yes=37,308

Yes=19,082

Yes=25,737

Yes=5,047

15,319

11,462

10,776

8,921

24,904

655

24,903

21,767

6,454

5,120

3,569

4,758

1,002

Boxes checked = 1,782

Boxes checked= 0

Total Forms Filed = 102,384

NUMBER OF RETURNS FILED FOR SELECTED LINES

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
101

23

19

21

28

Section C. Long-Term Care (LTC) Insurance Contracts. See Filing Requirements for Section C on page 6 of

the instructions before completing this section.

16a Name of insured 

In 2008, 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?

Was the insured a terminally ill individual? Yes No

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

18

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

Add lines 20 and 21

Note: If you checked “Yes” on line 17 above, see Multiple Payees

on page 7 of the instructions before completing lines 23 through 27.

20

Multiply $270 by the number of days in the LTC period 

21

Costs incurred for qualified LTC services provided for the insured

during the LTC period (see page 7 of the instructions)

22

Enter the larger of line 23 or line 24

23

Reimbursements for qualified LTC services provided for the insured

during the LTC period

24

Per diem limitation. Subtract line 26 from line 25

Taxable payments. Subtract line 27 from line 22. 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

Form 8853 (2008) Page 2

Yes No

22

24

26

Note: If “Yes” and the only payments you received in 2008 were accelerated death benefits that were paid 

to you because the insured was terminally ill, skip lines 19 through 27 and enter -0- on line 28.

b Social security number of insured 

25

Enter the part of the amount on line 19 that is from qualified LTC insurance contracts 20

Caution: If you received any reimbursements from LTC contracts

issued before August 1, 1996, see page 7 of the instructions.

27

Attachment Sequence No. 39

Caution: Do not use lines 20 through 28 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.

25

26

27

28

Form 8853 (2008)

If more than one Section C is attached, check here  

Name of policyholder (as shown on Form 1040) Social security number

of policyholder 

Yes boxes checked = 1,152

26,257

Yes boxes checked = 6,247

45,201

43,781

55,781

1,676

49,965

39,541

1,002

40,543

54,544

NUMBER OF RETURNS FILED FOR SELECTED LINES

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
102

OMB No. 1545-0074 Education Credits

Form 8863

 See instructions to find out if you are eligible to take the credits. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 50

Name(s) shown on return Your social security number

Hope Credit. Caution: You cannot take the Hope credit for more than 2 tax years for the same student.

1

2

Lifetime Learning Credit

Form 8863 (2008)

Part I

Part II

2

(a) Student’s name

(as shown on page 1

of your tax return)

Cat. No. 25379M

Tentative Hope credit. Add the amounts on line 1, column (f). If you are taking the lifetime learning 

credit for another student, go to Part II; otherwise, go to Part III 

7

Add the amounts on line 3, column (c), and enter the total

8

8

Enter the smaller of line 4 or $10,000

9

Subtract line 9 from line 8. If zero or less, stop; you cannot take any

education credits

9

11

3

10

10

15

For Paperwork Reduction Act Notice, see page 4.

(f) Enter one-half

of the amount in

column (e)

(e) Add 

column (c) and

column (d)

(d) Enter the

smaller of the

amount in

column (c) or

$1,200**

(c) Qualified

expenses (see

instructions). Do

not enter more

than $2,400* for

each student.

Caution:

(a) Student’s name (as shown on page 1 of your tax return)

First name Last name

(c) Qualified

expenses (see

instructions)

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 4 (see special rules on page 3)

4

5a

4

5a

5b

Part III Allowable Education Credits

7 Tentative education credits. Add lines 2 and 6c

Enter: $116,000 if married filing jointly; $58,000 if single, head of household, 

or qualifying widow(er)

Enter the amount from Form 1040, line 38,* or Form 1040A, line 22

If line 10 is equal to or more than line 11, enter the amount from line 7 on line 13 and go to 

line 14. If line 10 is less than line 11, divide line 10 by line 11. Enter the result as a decimal

(rounded to at least three places)

12

13 Multiply line 7 by line 12 

15 Enter the total, if any, of your credits from Form 1040, lines 47 through 49, or Form 1040A, lines 29 and 30

13

12  .

(Hope and Lifetime Learning Credits)

(b) Student’s

social security

number (as

shown on page 1

of your tax return)

(b) Student’s social security

number (as shown on page

1 of your tax return)

Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) 11

 Attach to Form 1040 or Form 1040A.

Last name

First name

(99)

b

* 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.

● You cannot take both an education credit and the tuition and fees deduction (see Form 8917) for the same

student for the same year.

Education credits. Enter the smaller of line 13 or line 16 here and on Form 1040, line 50, or Form 

1040A, line 31 

17

17

08

14 Enter the amount from Form 1040, line 46, or Form 1040A, line 28 14

16 Subtract line 15 from line 14. If zero or less, stop; you cannot take any education credits  16

*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.

c Subtract line 5b from line 5a

6a Multiply line 5b by 40% (.40)

b Multiply line 5c by 20% (.20)

c Tentative lifetime learning credit. Add lines 6a and 6b and go to Part III

5c

6a

6b

6c

● You cannot take the Hope credit and the lifetime learning credit for the same student in the same year.

7,740,979

3,149,977

131,178

9,090

1,014

3,151,989

5,025 0

7,806,040

4,872,818

7,808,840

7,768,931

7,808,840

7,768,931

7,764,674

7,768,931

7,742,334

748,307

7,741,331

3,149,977

131,178

9,090

1,014

4,872,818

201,487

5,025

0

3,148,356

131,178

9,090

1,014

4,872,818

201,487

4,872,818

4,872,818

182,934

4,672,121

182,934

4,672,121

Total Forms FIled = 7,811,855

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Student # 1

Student # 1

Student # 2

Student # 2

Student # 3

Student # 3

Student # 4

Student # 4

St # 4 =
103

OMB No. 1545-1924

Form 8864

Department of the Treasury

Internal Revenue Service Attachment

Sequence No. 141

Name(s) shown on return Identifying number

(b)

Rate

(c)

Column (a) x Column (b)

(a)

Number of Gallons

Sold or Used

Type of Fuel

1

Agri-biodiesel 3 $1.00

5

5

3

Biodiesel (other than agri-biodiesel) included in a biodiesel 

mixture produced, or sold or used, before 2009

7 Agri-biodiesel included in a biodiesel mixture 7

10

11

12

10

11

Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives,

estates, and trusts (see instructions)

Add lines 10 and 11. Cooperatives, estates, and trusts, go to line 13; partnerships and

S corporations, report this amount on Schedule K; all others, report this amount on Form 3800, 

line 1l 12

1 $ .50

Biodiesel (other than agri-biodiesel) produced, or sold or

used, before 2009

Biodiesel and Renewable Diesel Fuels Credit

 Attach to your tax return.

$ .50

$1.00

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.

Add lines 1 through 9. Include this amount in your income for 2008 (see instructions)

Claimant has a certificate from the producer or importer of biodiesel or renewable diesel reported on lines 1 through 8 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.

4 Renewable diesel 4 $1.00

8 Renewable diesel included in a renewable diesel mixture 8

9 Qualified agri-biodiesel production 9

$1.00

$ .10

Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see

instructions)

Cooperatives, estates, and trusts. Subtract line 13 from line 12. Report this amount on Form 3800, 

line 1l

13

14

13

14

For Paperwork Reduction Act Notice, see instructions. Cat. No. 25778F Form 8864 (2008)

General Instructions

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:

Definitions and Special Rules

Section references are to the Internal Revenue Code.

● Biodiesel credit,

● Renewable diesel credit,

● Biodiesel mixture credit,

● Renewable diesel mixture credit, and

● Small agri-biodiesel producer credit.

Certification

08

To claim a credit on lines 1 through 8, you generally

must attach the Certificate for Biodiesel and, if

applicable, Statement of Biodiesel Reseller, to Form

What’s New

1. For credits claimed on returns filed after May 14,

2008, biodiesel and renewable diesel do not include

fuel produced outside the United States or a U.S.

possession for use as a fuel outside the United States

or a U.S. possession.

Biodiesel (other than agri-biodiesel) produced, and sold or 

used, after 2008 2 $1.00

2

6

6

Biodiesel (other than agri-biodiesel) included in a biodiesel 

mixture produced, and sold or used, after 2008 $1.00

2. For fuel produced, and sold or used, after October

3, 2008, renewable diesel does not include any fuel

derived from co-processing biomass with feedstock

that is not biomass.

3. For fuel produced after 2008, biodiesel and

renewable diesel do not include any liquid eligible for

the alcohol and cellulosic biofuel fuels credit (Form

6478).

4. For fuel produced, and sold or used, after 2008:

a. The credit rate for the biodiesel and biodiesel

mixture credits increases to $1.00 per gallon.

b. Camelina is added to the list of virgin oils from

which agri-biodiesel is derived.

c. The definition of renewable diesel changed (see

Renewable Diesel).

5. Biodiesel produced, sold, or used after April 1,

2009, must meet the new ASTM D6751 cold soak

filtration test (see Biodiesel).

Total Forms Filed = 8,721

2,235

141

*

1,002

0

0

366

2,745

5,979

8,721

0

0

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

* Entry for this line is greater than zero, but too small to report
104

OMB No. 1545-0074

8880 Credit for Qualified Retirement Savings Contributions Form

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 54

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

Name(s) shown on return Your social security number

For Paperwork Reduction Act Notice, see back of form. Cat. No. 33394D Form 8880 (2008)

● The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 36 is more than $26,500 ($39,750 

if head of household; $53,000 if married filing jointly).

You cannot take this credit if either of the following applies.

4

1

Traditional and Roth IRA contributions for 2008. Do not include rollover 

contributions

1

3

2

5

6

7

8

9

10

11

12

13

14

Elective deferrals to a 401(k) or other qualified employer plan, voluntary 

employee contributions, and 501(c)(18)(D) plan contributions for 2008 

(see instructions) 

2

3 Add lines 1 and 2

Certain distributions received after 2005 and before the due date

(including extensions) of your 2008 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-

6 In each column, enter the smaller of line 5 or $2,000 

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:

Note: If line 9 is zero, stop; you cannot take this credit.

10 Multiply line 7 by line 9 

Enter the amount from Form 1040, line 46; Form 1040A, line 28; or

Form 1040NR, line 43 

11

12

13 Subtract line 12 from line 11. If zero, stop; you cannot take this credit 

Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line

13 here and on Form 1040, line 51; Form 1040A, line 32; or Form 1040NR, line 46

14

(a) You (b) Your spouse

● The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1991, (b) is

claimed as a dependent on someone else’s 2008 tax return, or (c) was a student (see instructions).

7 Add the amounts on line 6. If zero, stop; you cannot take this credit 

*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.

If line 8 is— 

Enter on line 9—

Single, Married filing 

separately, or 

Qualifying widow(er)

Over— But not 

over—

Married 

filing jointly

Head of 

household

---

$16,000

$17,250

$24,000

$25,875

$26,500

$32,000

$34,500

$39,750

$53,000

$16,000

$17,250

$24,000

$25,875

$26,500

$32,000

$34,500

$39,750

$53,000

---

.5

.5

.5

.5

.5

.5

.2

.1

.1

.0

.5

.5

.5

.2

.1

.1

.1

.1

.0

.0

.5

.2

.1

.1

.1

.0

.0

.0

.0

.0

X .

And your filing status is—

 See instructions on back.

CAUTION

Enter the total of your credits from lines 47 through 50.

Enter the total of your credits from lines 29 through 31.

Enter the total of your credits from lines 44 and 45.  1040 filers:

1040A filers:

1040NR filers:

08

Total Forms Filed = 6,392,910

5,962,303

603,067 220,005

4,879,699 943,317

5,273,789 1,119,121

234,319 112,392

5,268,302 1,109,663

5,268,302 1,109,663

6,004,507

6,004,507

5,993,522

5,990,551

876,874

5,973,285

5,993,522

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
105

OMB No. 1545-0074

Form 8889 Health Savings Accounts (HSAs)

Department of the Treasury

Internal Revenue Service  Attach to Form 1040 or Form 1040NR.

Name(s) shown on Form 1040 or Form 1040NR

Cat. No. 37621P Form 8889 (2008)

HSA contributions you made for 2008 (or those made on your behalf), including direct

deposits of economic stimulus payments and those made from January 1, 2009, through

April 15, 2009, that were for 2008. Do not include employer contributions, contributions

through a cafeteria plan, or rollovers (see page 4 of the instructions) 

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.

14a Total distributions you received in 2008 from all HSAs (see page 6 of the instructions)

Unreimbursed qualified medical expenses (see page 6 of the instructions)

c

17a

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

Add lines 6 and 7 

Subtract line 11 from line 8. If zero or less, enter -0- 

HSA deduction. Enter the smaller of line 2 or line 12 here and on Form 1040, line 25, or Form 

1040NR, line 25

6

7

8

13

14a

14b

Attachment

Sequence No. 53

b

For Paperwork Reduction Act Notice, see page 5 of the instructions.

4

5

12

 See separate instructions.

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 

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 61, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 61, or 

Form 1040NR, line 57, enter “HSA” and the amount

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.

Distributions included on line 14a that you rolled over to another HSA. Also include any portion 

of a direct deposit of an economic stimulus payment and 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) 

Subtract line 14b from line 14a 14c

15 15

16

b

17b

Social security number of HSA

beneficiary. If both spouses have

HSAs, see page 2 of the instructions 

3

Part I

1

2

3

6

If you were age 55 or older at the end of 2008, married, and you or your spouse had family

coverage under an HDHP at any time during 2008, enter your additional contribution amount

(see page 5 of the instructions) 7

Caution: If line 2 is more than line 13, you may have to pay an additional tax (see page 5 of the 

instructions).

Before you begin: Complete Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, if required.

Check the box to indicate your coverage under a high-deductible health plan (HDHP) during 

2008 (see page 4 of the instructions)  Self-only Family

If you were under age 55 at the end of 2008, and on the first day of every month during 2008, you

were, or were considered, an eligible individual with the same coverage, enter $2,900 ($5,800 for

family coverage). All others, see page 4 of the instructions for the amount to enter 

Enter the amount you and your employer contributed to your Archer MSAs for 2008 from Form 

8853, lines 3 and 4. If you or your spouse had family coverage under an HDHP at any time during 

2008, also include any amount contributed to your spouse’s Archer MSAs

Subtract line 4 from line 3. If zero or less, enter -0- 

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 2008, see the instructions on page 4 for the 

amount to enter

2

5

4

Employer contributions made to your HSAs for 2008 

8

9

12

13

9

Part II

Qualified HSA funding distributions

11 Add lines 9 and 10

10 10

11

08

132,480

892,423

1,538,204

15,408

1,537,622

1,527,470

173,315

1,529,667

1,043,597

1,436,612

835,619

1,396,366

33,725

1,381,981

1,271,703

142,951

34,766

1,060,271

Total Forms Filed = 2,028,412

Self-Only boxes = 773,546 Family Boxes = 1,023,012

Total Boxes Checked = 34,368

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
106

Form 8889 (2008)

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

Last-month rule

21

Qualified HSA funding distribution 20

18

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

Additional tax. Multiply line 21 by 10% (.10). Include this amount in the total on Form 1040, line 

61, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 61, or Form 1040NR,

line 57, enter “HDHP” and the amount

19 19

20

22

Part III

Form 8889 (2008) Page 2

22

21

5,543

1,139

3,634

9,697

9,697

NUMBER OF RETURNS FILED FOR SELECTED LINES

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
107

Form 8903 Domestic Production Activities Deduction

OMB No. 1545-1984

Department of the Treasury

Internal Revenue Service

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

3 Enter deductions and losses allocable to DPGR (see

instructions)

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

8 8

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

12

10

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

13 Enter 6% of line 12 13

14

12

Form W-2 wages (see instructions)

Form W-2 wage limitation. Enter 50% of line 18 19

20

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

19

Cat. No. 37712F Form 8903 (2008)

6 Subtract line 5 from line 1 6

7

7

11

9

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 deduction (tax-exempt organizations, see instructions)

15

16

18

16 Add lines 14 and 15. Estates and trusts, go to line 17, all others, skip line 17 and go to line

18

Enter the smaller of line 13 or line 19 20

21

21

Domestic production activities deduction from cooperatives. Enter deduction from 

Form 1099-PATR, box 6

17

Expanded affiliated group allocation (see instructions)

18

22

08

 Attach to your tax return.  See separate instructions.

For Paperwork Reduction Act Notice, see separate instructions.



Qualified production activities income from estates, trusts, and certain partnerships and 

S corporations (see instructions)

Add lines 6 and 7. Estates and trusts, go to line 9, all others, skip line 9 and go to line 10

Amount allocated to beneficiaries of the estate or trust (see instructions)

11

14

Form W-2 wages from estates, trusts, and certain partnerships and S corporations 

(see instructions)

Amount allocated to beneficiaries of the estate or trust (see instructions)

Estates and trusts, subtract line 17 from line 16, all others, enter amount from line 16

22

23

9

10

15

17

Total Forms Filed = 559,920

501,630

297,919

181,943

205,272

69,251

285,562

297,955

268,794

492,923

493,351

489,787

488,417

234,534

256,872

467,072

467,071

466,145

44,026

122

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
108

Form 8910

Department of the Treasury

Internal Revenue Service

Alternative Motor Vehicle Credit OMB No. 1545-1998

Attachment

Sequence No. 152

 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)

Maximum credit allowable (see instructions)

Phaseout percentage (see instructions)

Tentative credit. Multiply line 3 by line 4

Multiply line 5 by line 6

Add columns (a) through (c) on line 7

Alternative motor vehicle credit from partnerships and S corporations

Credit for Personal Use Part of Vehicle

2

3

4

5

7

18

2

3

4

5

7

(a) (b) (c)

Cat. No. 37720F Form 8910 (2008)

8 8

For Paperwork Reduction Act Notice, see separate instructions.

1 Year, make, and model of vehicle 1

11 Subtract line 7 from line 5

Business/investment use part of credit. Add lines 8 and 9. Partnerships and S corporations, report 

this amount on Schedule K; all others, report this amount on Form 3800, line 1r

9

15

16

17

Personal use part of credit. Enter the smaller of line 12 or 17 here and on Form 1040, line 54; Form 

1040NR, line 49; or the appropriate line of your return. If line 17 is smaller than line 12, see instructions

Net regular tax. Subtract line 14d from line 13. If zero or less, stop here; do not file this form unless 

you are claiming a credit on line 10

Tentative minimum tax (see instructions):

Subtract line 16 from line 15. If zero or less, stop here; do not file this form unless you are claiming 

a credit on line 10

Credits that reduce regular tax before the alternative motor vehicle credit:

Foreign tax credit

Personal credits from Form 1040 or Form 1040NR (see instructions)

Credit from Form 8834

a

b

c

14

14a

14b

d Add lines 14a through 14c

14c

14d

18

15

16

17

9

Use a separate column for each vehicle. If you need more columns, use

additional Forms 8910 and include the totals on lines 8 and 12.

/ / / / / /

6 Business/investment use percentage (see instructions) 6

% % %

% % %

Part II Credit for Business/Investment Use Part of Vehicle

10

10

13

12 Add columns (a) through (c) on line 11 12

Regular tax before credits:

13

● Individuals. Enter the amount from Form 1040, line 44 (or Form 1040NR, 

line 41)

● Other filers. Enter the regular tax before credits from your return

11

● Individuals. Enter the amount from Form 6251, line 34

● Other filers. Enter the tentative minimum tax from your alternative minimum tax form or schedule



08

 See separate instructions.

Total Forms Filed = 40,290

5,797

1,060

6,857

34,835

0

10,319

39,249

26,412

36,866

31,763

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
109

OMB No. 1545-0074 Tuition and Fees Deduction

Form 8917

 See Instructions.

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 63

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 back of form. Cat. No. 37728P Form 8917 (2008)

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 2008 Form 1040 instructions for line 36.

✔ To see if you qualify for this deduction, see Who Can Take the Deduction in the instructions below.

08

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)

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, use

Worksheet 6-1 in Pub. 970 to figure the amount to enter.



Purpose of Form

Use Form 8917 to figure and take the deduction for tuition and fees

expenses paid in 2008.

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.

● Your filing status is married filing separately.

● Another person can claim an exemption for you as a dependent

on his or her tax return. You cannot take the deduction even if the

other person does not actually claim that exemption.

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.

You cannot claim the tuition and fees deduction if any of the

following apply.

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 2008 for academic periods beginning in 2008 and the first 3

months of 2009.

Generally, in order to claim the deduction for qualified education

expenses for a dependent, you must have paid the expenses in 2008

and must claim an exemption for the student as a dependent on

your 2008 tax return (line 6c of Form 1040 or 1040A). For additional

information, see chapter 6 of Pub. 970.

STOP

You may be able to take the 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 the Hope and lifetime learning credits.

TIP

CAUTION

CAUTION

What’s New

Students in Midwestern disaster areas. The definition of qualified

education expenses is expanded for students attending an eligible

educational institution in the Midwestern disaster areas in the states of

Arkansas, Illinois, Indiana, Iowa, Missouri, Nebraska, and Wisconsin.

See Table 3-2 in chapter 3 of Pub. 970 for the eligible counties. See

Students in Midwestern disaster areas, later, for information about this

expanded definition of qualified education expenses.

Also enter this amount on Form 1040, line 34, or Form 1040A, line 19.

● Your modified adjusted gross income (MAGI), as figured on line 5,

is more than $80,000 ($160,000 if filing a joint return).

Total Forms Filed = 4,572,657

4,563,511

Stdt #4 exp = 1,637

329,189

25,587

4,563,511

4,510,431

4,551,929

Student 1 SSN = 4,563,511

Student 2 SSN = 329,189

Student 3 SSN = 25,587

 Student 4 SSN = 1,637
 THE FOLLOWING PAGES OF THE TEXT ARE THE 

CORRESPONDING DOLLAR AMOUNTS OF SELECTED 

LINES FILED (IN THOUSANDS OF DOLLARS). 
Total of All 

Returns Filed

Department of the Treasury—Internal Revenue Service 1040 U.S. Individual Income Tax Return

For the year Jan. 1–Dec. 31, 2008, or other tax year beginning , 2008, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 14.)

L

A

B

E

L

H

E

R

E

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

Use the IRS

label.

Otherwise,

please print

or type.

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

City, town or post office, state, and ZIP code. If you have a foreign address, see page 14.

Presidential

Election Campaign 

1 Single

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

Check only

one box.

3

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

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

Exemptions b Spouse

(4) if qualifying

child for child tax

credit (see page 17)

c Dependents: (2) Dependent’s

social security number

(3) Dependent’s

relationship to (1) First name Last name you

If more than four

dependents, see

page 17.

d Total number of exemptions claimed

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

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

b Tax-exempt interest. Do not include on line 8a 8b Attach Form(s)

W-2 here. Also

attach Forms

W-2G and

1099-R if tax

was withheld.

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

10 Taxable refunds, credits, or offsets of state and local income taxes (see page 22) 10

11 Alimony received 11

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

Enclose, but do

not attach, any

payment. Also,

please use

Form 1040-V.

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

15a IRA distributions 15a b Taxable amount (see page 23) 15b

16a Pensions and annuities 16a b Taxable amount (see page 24) 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 19

20a Social security benefits 20a b Taxable amount (see page 26) 20b

21 21

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

25

IRA deduction (see page 30)

23

27

33

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

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

34

30

26

Self-employed SEP, SIMPLE, and qualified plans

31a

27

Penalty on early withdrawal of savings

32

29

Alimony paid b Recipient’s SSN 

Add lines 23 through 31a and 32 through 35 36

28

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

30

Adjusted

Gross

Income

37

If you did not

get a W-2,

see page 21. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2008)

IRS Use Only—Do not write or staple in this space.

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. 

Other income. List type and amount (see page 28)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 88.

Boxes checked

on 6a and 6b

No. of children

on 6c who:

Dependents on 6c

not entered above

Add numbers on

lines above 

● lived with you

● did not live with

you due to divorce

or separation

(see page 18)

31a

34

Student loan interest deduction (see page 33) 33

36

Checking a box below will not

change your tax or refund.

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

(99)

Tuition and fees deduction. Attach Form 8917 

37

4

5

Educator expenses (see page 28) 23

b Qualified dividends (see page 21) 9b

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

28

35 Domestic production activities deduction. Attach Form 8903 35

 You 

your SSN(s) above.

must enter 

08 FLPD YR / MO

8,262,860,170

 Depend. other earned inc. = 126,899

79,821,721

158,975,193

13b Cap Gain Distrib. = 2,693,831 264,234,283

162,150,226

506,269,008

216,258,321

844,774,212

415,587,419

418,055,577

-14,846,610

43,674,694

168,110,210

34,267,297

21. For. earn inc. excl. = 22,891,602

8,384,459,552

947,072

2,209,984

3,003,231

24,286,264

21,193,681

389,043

9,621,349

11,665,532

7,730,515

11,001,733

121,599,382

466,578,810

-7,811,362

21. Net Operat Loss = 97,019,034

21. Gambling inc. = 27,196,828

36. Other Adj. = 1,715,146

36. Archer MSA = 16,796

36. Housing ded. = 129,783

416,104

20,261,952

5,950,634,829

21. Stock Options = 404,412

223,291,064

219,330,668

27,569,478

8,779,355

7,011,197

21. Cancel. of debt = 4,192,002

*** Included in wages

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total of all returns filed = 142,450,569

1040 = 84,317,993 Electronically Filed Returns = 95,243,204

1040A = 36,280,305

1040EZ = 21,852,270

111
Total of All 

Returns Filed

Add lines 47 through 54. These are your total credits

Self-employment tax. Attach Schedule SE

Married filing

jointly or

Qualifying

widow(er),

$10,900

Head of

household, 

$8,000

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

Add lines 62 through 70. These are your total payments 

Form 1040 (2008) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,450

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 34 and check here  39b

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is over $119,975, or you provided housing to a Midwestern displaced individual, see 

page 36. Otherwise, multiply $3,500 by the total number of exemptions claimed on line 6d 

42

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

44 44

49

53

Credit for the elderly or the disabled. Attach Schedule R

48

47

56 Subtract line 55 from line 46. If line 55 is more than line 46, enter -0-  56

Other

Taxes

57

72

Unreported social security and Medicare tax from Form:

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 59

58

60

Add lines 56 through 60. This is your total tax 

62 Federal income tax withheld from Forms W-2 and 1099 62

63 2008 estimated tax payments and amount applied from 2007 return 63 Payments

64a

Amount paid with request for extension to file (see page 61) 67

66

Excess social security and tier 1 RRTA tax withheld (see page 61) 65

67

71

68 Credits from Form:

73a 73a

74 74

If line 71 is more than line 61, subtract line 61 from line 71. This is the amount you overpaid

75 75

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

Refund

76

Amount of line 72 you want applied to your 2009 estimated tax 

Estimated tax penalty (see page 65)

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.

76

You were born before January 2, 1944, Blind.

Spouse was born before January 2, 1944, Blind.

a 2439 b 4136

59

60

68

Amount

You Owe

Sign

Here Your signature Date

Keep a copy

for your

records.

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

Date Preparer’s SSN or PTIN Preparer’s

signature Check if

self-employed

Paid

Preparer’s

Use Only Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no.







Your occupation

Tax (see page 36). Check if any tax is from:

Amount you owe. Subtract line 71 from line 61. For details on how to pay, see page 65 

b

Direct deposit?

See page 63

and fill in 73b,

73c, and 73d,

or Form 8888.

Routing number

Account number

c Checking Savings

a Form(s) 8814 Form 4972

b

d





71

54

Child tax credit (see page 42). Attach Form 8901 if required 

57

58

Additional taxes:

72



Retirement savings contributions credit. Attach Form 8880

Credits from Form:

52

Additional child tax credit. Attach Form 8812

65

66

Standard

Deduction

for—

Joint return?

See page 15.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for child and dependent care expenses. Attach Form 2441

45

46

Alternative minimum tax (see page 39). Attach Form 6251 

Add lines 44 and 45 

Foreign tax credit. Attach Form 1116 if required 

50

If you have a

qualifying

child, attach

Schedule EIC.

45

46

64a

Spouse’s occupation

( )

Form 1040 (2008)

● People who

checked any

box on line

39a, 39b, or

39c or who

can be

claimed as a

dependent,

see page 34.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 66)? Third Party

Designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

54

Education credits. Attach Form 8863 

55

a 8396 b 8839

51

61 61

Type:

c 8801

Total boxes   checked 

51

49

53

48

47

52

50

c 5695

Other credits from Form: a 3800 b 8801 c

69 First-time homebuyer credit. Attach Form 5405

64b

a 4137 b 8919 

55

70 Recovery rebate credit (see worksheet on pages 62 and 63)

b Nontaxable combat pay election

69

70

c Check if standard deduction includes real estate taxes or disaster loss (see page 34)  39c

a AEIC payments b Household employment taxes. Attach Schedule H

d 8885

16,572,321

3,526,697

10,070

7,632,594

977,386

30,537,638

Recapture Tax= 372,938

932,116,047

285,930,452

50,669,263

2,468,691

20,426,787

65,144,561

54,618,276

1,222,944

139,757

53c F5695= 216,687

68c F8801= 2,508,066

100,277,626

 Itmzed= 1,322,276,380

6,485,665,094

980,976,976

5,652,925,474

1,081,261,635

25,649,084

1,106,932,583

53b F8839= 353,493

62,626,419

53a F8396= 43,319

1,044,306,164

48,564,239

a= 26,725

5,273,134

a= 78,248 b= 966,299

1,100,039,736

1,379,724,464

378,739,410

Add. Stand. ded =19,941,237

Basic Stand. ded =663,412,108

54a F3800= 1,649,280

54b F8801= 945,226

54c other= 27,729

68a F2439= 145,091

68b F4136= 95,267

68d F8885= 23,039

54b F8859= 16,317

324,121,135

54c AMV= 48,798

Other Taxes= 426,722

b= 25,051

Real Estate Tax ded. =11,267,483

11,794,780

8,373,054

Stand=695,487,631

53c F8835= 1,664

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

112
Total for Form 

1040 Only

Department of the Treasury—Internal Revenue Service 1040 U.S. Individual Income Tax Return

For the year Jan. 1–Dec. 31, 2008, or other tax year beginning , 2008, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 14.)

L

A

B

E

L

H

E

R

E

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

Use the IRS

label.

Otherwise,

please print

or type.

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

City, town or post office, state, and ZIP code. If you have a foreign address, see page 14.

Presidential

Election Campaign 

1 Single

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

Check only

one box.

3

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

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

Exemptions b Spouse

(4) if qualifying

child for child tax

credit (see page 17)

c Dependents: (2) Dependent’s

social security number

(3) Dependent’s

relationship to (1) First name Last name you

If more than four

dependents, see

page 17.

d Total number of exemptions claimed

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

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

b Tax-exempt interest. Do not include on line 8a 8b Attach Form(s)

W-2 here. Also

attach Forms

W-2G and

1099-R if tax

was withheld.

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

10 Taxable refunds, credits, or offsets of state and local income taxes (see page 22) 10

11 Alimony received 11

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

Enclose, but do

not attach, any

payment. Also,

please use

Form 1040-V.

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

15a IRA distributions 15a b Taxable amount (see page 23) 15b

16a Pensions and annuities 16a b Taxable amount (see page 24) 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 19

20a Social security benefits 20a b Taxable amount (see page 26) 20b

21 21

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

25

IRA deduction (see page 30)

23

27

33

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

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

34

30

26

Self-employed SEP, SIMPLE, and qualified plans

31a

27

Penalty on early withdrawal of savings

32

29

Alimony paid b Recipient’s SSN 

Add lines 23 through 31a and 32 through 35 36

28

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

30

Adjusted

Gross

Income

37

If you did not

get a W-2,

see page 21. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2008)

IRS Use Only—Do not write or staple in this space.

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. 

Other income. List type and amount (see page 28)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 88.

Boxes checked

on 6a and 6b

No. of children

on 6c who:

Dependents on 6c

not entered above

Add numbers on

lines above 

● lived with you

● did not live with

you due to divorce

or separation

(see page 18)

31a

34

Student loan interest deduction (see page 33) 33

36

Checking a box below will not

change your tax or refund.

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

(99)

Tuition and fees deduction. Attach Form 8917 

37

4

5

Educator expenses (see page 28) 23

b Qualified dividends (see page 21) 9b

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

28

35 Domestic production activities deduction. Attach Form 8903 35

 You 

your SSN(s) above.

must enter 

08

79,317,873

157,452,413

2,321,400 264,234,283

148,235,732

425,381,315

197,789,164

741,604,099

315,701,757

418,055,577

-14,846,609

27,236,719

148,422,260

31,266,602

6,979,490,122

785,494

2,209,984

3,003,231

24,286,264

21,193,681

389,036

9,621,349

10,401,782

5,213,847

8,172,005

114,827,651

466,578,811

-7,811,362

416,104

20,261,952

4,696,186,971

209,589,992

216,811,404

27,569,478

8,779,355

7,011,197

84,317,993

Electronically filed forms 1040 Only =

Total 1040 ONLY returns filed =

51,906,024

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

* Number of returns with one election box checked ** Number of returns with both boxes checked

84,317,993

1,715,146

16,796

129,783

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13*Cap. Gain Dist. =

22,891,602

97,019,034

27,196,828

404,412

4,192,002

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earned inc. excl. =

21. Gambling inc.=

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

113
Total for Form 

1040 Only

Add lines 47 through 54. These are your total credits

Self-employment tax. Attach Schedule SE

Married filing

jointly or

Qualifying

widow(er),

$10,900

Head of

household, 

$8,000

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

Add lines 62 through 70. These are your total payments 

Form 1040 (2008) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,450

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 34 and check here  39b

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is over $119,975, or you provided housing to a Midwestern displaced individual, see 

page 36. Otherwise, multiply $3,500 by the total number of exemptions claimed on line 6d 

42

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

44 44

49

53

Credit for the elderly or the disabled. Attach Schedule R

48

47

56 Subtract line 55 from line 46. If line 55 is more than line 46, enter -0-  56

Other

Taxes

57

72

Unreported social security and Medicare tax from Form:

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 59

58

60

Add lines 56 through 60. This is your total tax 

62 Federal income tax withheld from Forms W-2 and 1099 62

63 2008 estimated tax payments and amount applied from 2007 return 63 Payments

64a

Amount paid with request for extension to file (see page 61) 67

66

Excess social security and tier 1 RRTA tax withheld (see page 61) 65

67

71

68 Credits from Form:

73a 73a

74 74

If line 71 is more than line 61, subtract line 61 from line 71. This is the amount you overpaid

75 75

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

Refund

76

Amount of line 72 you want applied to your 2009 estimated tax 

Estimated tax penalty (see page 65)

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.

76

You were born before January 2, 1944, Blind.

Spouse was born before January 2, 1944, Blind.

a 2439 b 4136

59

60

68

Amount

You Owe

Sign

Here Your signature Date

Keep a copy

for your

records.

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

Date Preparer’s SSN or PTIN Preparer’s

signature Check if

self-employed

Paid

Preparer’s

Use Only Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no.







Your occupation

Tax (see page 36). Check if any tax is from:

Amount you owe. Subtract line 71 from line 61. For details on how to pay, see page 65 

b

Direct deposit?

See page 63

and fill in 73b,

73c, and 73d,

or Form 8888.

Routing number

Account number

c Checking Savings

a Form(s) 8814 Form 4972

b

d





71

54

Child tax credit (see page 42). Attach Form 8901 if required 

57

58

Additional taxes:

72



Retirement savings contributions credit. Attach Form 8880

Credits from Form:

52

Additional child tax credit. Attach Form 8812

65

66

Standard

Deduction

for—

Joint return?

See page 15.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for child and dependent care expenses. Attach Form 2441

45

46

Alternative minimum tax (see page 39). Attach Form 6251 

Add lines 44 and 45 

Foreign tax credit. Attach Form 1116 if required 

50

If you have a

qualifying

child, attach

Schedule EIC.

45

46

64a

Spouse’s occupation

( )

Form 1040 (2008)

● People who

checked any

box on line

39a, 39b, or

39c or who

can be

claimed as a

dependent,

see page 34.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 66)? Third Party

Designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

54

Education credits. Attach Form 8863 

55

a 8396 b 8839

51

61 61

Type:

c 8801

Total boxes   checked 

51

49

53

48

47

52

50

c 5695

Other credits from Form: a 3800 b 8801 c

69 First-time homebuyer credit. Attach Form 5405

64b

a 4137 b 8919 

55

70 Recovery rebate credit (see worksheet on pages 62 and 63)

b Nontaxable combat pay election

69

70

c Check if standard deduction includes real estate taxes or disaster loss (see page 34)  39c

a AEIC payments b Household employment taxes. Attach Schedule H

d 8885

54,440,042

16,572,321

2,481,926

3,968

5,128,632

488,023

21,452,830

372,938

797,150,612

284,584,420

2,465,096

9,213,098

65,122,083

54,471,437

1,192,638

37,171

216,687

2,508,066

1,322,276,380

5,475,227,140

640,155,649

4,914,731,679

981,306,388

25,647,301

1,006,975,553

353,493

49,497,412

43,319

957,478,140

48,564,239

26,725

5,273,134

17,736 966,299

1,013,151,200

1,195,250,415

11,798,571

269,356,115

1,649,280

945,226

27,729

145,091

95,267

23,039

223,226,887

19,038,179

48,798

426,722

25,051

7,256,289

6,513,312

8,373,054

289,277,778

1,664

54c AMV=

53a F8396=

53c F5695=

53b F8839=

54a F3800=

54b F8801=

54c other=

54c F8835=

68a F2439=

68b F4136=

68c F8801=

68d F8885=

a=

a=

b=

b=

Recapture Tax = Other Taxes =

Basic Stand. Ded. =

Add. Stand. Ded. =

Real Est. Tax Ded. =

Itmzed =

Stand. =

62,262,069

18,574,008

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

114
Electronically 

Filed Returns

Department of the Treasury—Internal Revenue Service 1040 U.S. Individual Income Tax Return

For the year Jan. 1–Dec. 31, 2008, or other tax year beginning , 2008, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 14.)

L

A

B

E

L

H

E

R

E

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

Use the IRS

label.

Otherwise,

please print

or type.

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

City, town or post office, state, and ZIP code. If you have a foreign address, see page 14.

Presidential

Election Campaign 

1 Single

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

Check only

one box.

3

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

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

Exemptions b Spouse

(4) if qualifying

child for child tax

credit (see page 17)

c Dependents: (2) Dependent’s

social security number

(3) Dependent’s

relationship to (1) First name Last name you

If more than four

dependents, see

page 17.

d Total number of exemptions claimed

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

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

b Tax-exempt interest. Do not include on line 8a 8b Attach Form(s)

W-2 here. Also

attach Forms

W-2G and

1099-R if tax

was withheld.

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

10 Taxable refunds, credits, or offsets of state and local income taxes (see page 22) 10

11 Alimony received 11

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

Enclose, but do

not attach, any

payment. Also,

please use

Form 1040-V.

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

15a IRA distributions 15a b Taxable amount (see page 23) 15b

16a Pensions and annuities 16a b Taxable amount (see page 24) 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 19

20a Social security benefits 20a b Taxable amount (see page 26) 20b

21 21

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

25

IRA deduction (see page 30)

23

27

33

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

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

34

30

26

Self-employed SEP, SIMPLE, and qualified plans

31a

27

Penalty on early withdrawal of savings

32

29

Alimony paid b Recipient’s SSN 

Add lines 23 through 31a and 32 through 35 36

28

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

30

Adjusted

Gross

Income

37

If you did not

get a W-2,

see page 21. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2008)

IRS Use Only—Do not write or staple in this space.

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. 

Other income. List type and amount (see page 28)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 88.

Boxes checked

on 6a and 6b

No. of children

on 6c who:

Dependents on 6c

not entered above

Add numbers on

lines above 

● lived with you

● did not live with

you due to divorce

or separation

(see page 18)

31a

34

Student loan interest deduction (see page 33) 33

36

Checking a box below will not

change your tax or refund.

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

(99)

Tuition and fees deduction. Attach Form 8917 

37

4

5

Educator expenses (see page 28) 23

b Qualified dividends (see page 21) 9b

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

28

35 Domestic production activities deduction. Attach Form 8903 35

 You 

your SSN(s) above.

must enter 

08

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

31,980,113

59,854,386

129,937,514

88,241,814

293,996,995

113,431,453

495,660,772

235,346,396

170,239,589

-8,963,973

31,344,467

92,008,645

18,629,223

5,153,580,467

688,555

1,364,546

2,231,166

12,280,106

11,111,009

209,299

5,542,661

6,818,524

6,063,245

7,955,412

68,235,903

137,681,675

-3,871,396

229,395

9,955,413

4,030,125,731

91,584,113

84,321,539

17,125,817

5,094,906

2,941,324

Electronically Filed Returns = 95,243,204

95,243,204

5,950,348

34,387,603

13,160,423

820,079

8,756

16,414

139,625

1,855,195

21. Net oper. loss=

21. Stock options=

21. Cancel. of debt=

21. For. earned inc. excl. =

21. Gambling inc.=

36. Archer MSA Ded.=

36. Housing ded.=

36. Other adj.=

13*Cap. Gain Dist. = 1,406,141

1040's E-filed =

1040A's E-filed =

51,906,024

1040EZ's E-filed =

28,761,499

14,575,681

115
Electronically 

Filed Returns

Add lines 47 through 54. These are your total credits

Self-employment tax. Attach Schedule SE

Married filing

jointly or

Qualifying

widow(er),

$10,900

Head of

household, 

$8,000

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

Add lines 62 through 70. These are your total payments 

Form 1040 (2008) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,450

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 34 and check here  39b

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is over $119,975, or you provided housing to a Midwestern displaced individual, see 

page 36. Otherwise, multiply $3,500 by the total number of exemptions claimed on line 6d 

42

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

44 44

49

53

Credit for the elderly or the disabled. Attach Schedule R

48

47

56 Subtract line 55 from line 46. If line 55 is more than line 46, enter -0-  56

Other

Taxes

57

72

Unreported social security and Medicare tax from Form:

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 59

58

60

Add lines 56 through 60. This is your total tax 

62 Federal income tax withheld from Forms W-2 and 1099 62

63 2008 estimated tax payments and amount applied from 2007 return 63 Payments

64a

Amount paid with request for extension to file (see page 61) 67

66

Excess social security and tier 1 RRTA tax withheld (see page 61) 65

67

71

68 Credits from Form:

73a 73a

74 74

If line 71 is more than line 61, subtract line 61 from line 71. This is the amount you overpaid

75 75

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

Refund

76

Amount of line 72 you want applied to your 2009 estimated tax 

Estimated tax penalty (see page 65)

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.

76

You were born before January 2, 1944, Blind.

Spouse was born before January 2, 1944, Blind.

a 2439 b 4136

59

60

68

Amount

You Owe

Sign

Here Your signature Date

Keep a copy

for your

records.

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

Date Preparer’s SSN or PTIN Preparer’s

signature Check if

self-employed

Paid

Preparer’s

Use Only Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no.







Your occupation

Tax (see page 36). Check if any tax is from:

Amount you owe. Subtract line 71 from line 61. For details on how to pay, see page 65 

b

Direct deposit?

See page 63

and fill in 73b,

73c, and 73d,

or Form 8888.

Routing number

Account number

c Checking Savings

a Form(s) 8814 Form 4972

b

d





71

54

Child tax credit (see page 42). Attach Form 8901 if required 

57

58

Additional taxes:

72



Retirement savings contributions credit. Attach Form 8880

Credits from Form:

52

Additional child tax credit. Attach Form 8812

65

66

Standard

Deduction

for—

Joint return?

See page 15.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for child and dependent care expenses. Attach Form 2441

45

46

Alternative minimum tax (see page 39). Attach Form 6251 

Add lines 44 and 45 

Foreign tax credit. Attach Form 1116 if required 

50

If you have a

qualifying

child, attach

Schedule EIC.

45

46

64a

Spouse’s occupation

( )

Form 1040 (2008)

● People who

checked any

box on line

39a, 39b, or

39c or who

can be

claimed as a

dependent,

see page 34.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 66)? Third Party

Designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

54

Education credits. Attach Form 8863 

55

a 8396 b 8839

51

61 61

Type:

c 8801

Total boxes   checked 

51

49

53

48

47

52

50

c 5695

Other credits from Form: a 3800 b 8801 c

69 First-time homebuyer credit. Attach Form 5405

64b

a 4137 b 8919 

55

70 Recovery rebate credit (see worksheet on pages 62 and 63)

b Nontaxable combat pay election

69

70

c Check if standard deduction includes real estate taxes or disaster loss (see page 34)  39c

a AEIC payments b Household employment taxes. Attach Schedule H

d 8885

3,364,848

2,924,801

5,805

5,999,696

791,552

24,435,893

604,521,488

112,654,775

1,566,662

16,258,937

17,073,251

18,005,782

468,688

137,892

3,901,949,192

688,473,875

3,311,708,174

598,136,652

12,302,874

610,447,812

39,138,651

571,309,161

24,555,081

3,435,430

600,014,106

812,886,595

239,279,256

8,432,928

7,069,682

143,217

261,377

39,546

658,740

467,390

9,496

36,291

0

54c AMV=

53a F8396=

53c F5695=

53b F8839=

54a F3800=

54b F8801=

54c other=

54c F8835=

1,348,456,452

44,584

42,976

4,500

68a F2439=

68b F4136=

68c F8801=

68d F8885=

a= 61,131 b= 312,616

a= 19,252 b= 15,827

Recapture Tax = 152,947 Other Taxes = 152,660

43,868,355

810,023,518

10,814,210

451,695,315

7,678,355

470,672,763

Basic Stand. Ded. =

Add. Stand. Ded. =

Real Est. Tax Ded. =

Itmzed =

Stand. =

59,706,911

82,085,685

10,833,794

116
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.  Married filing separately. Enter spouse’s SSN above and

full name here. 

Form Department of the Treasury—Internal Revenue Service

1040A U.S. Individual Income Tax Return 2008

OMB No. 1545-0074

Your social security number

Your first name and initial Last name Label

L

A

B

E

L

H

E

R

E

(See page 17.)

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

Use the

IRS label. Home address (number and street). If you have a P.O. box, see page 17. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 17.

Filing

status

Boxes

checked on

6a and 6b

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

box 6a. Exemptions 6a

b Spouse No. of children

on 6c who: (4) if qualifying

child for child

tax credit (see

page 20)

(2) Dependent’s social

security number

c ● lived with

you

● did not live

with you due

to divorce or

separation

(see page 21)

If more than six

dependents,

see page 20.

Dependents

on 6c not

entered above

d

Add numbers

on lines Total number of exemptions claimed. above  

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

8a Taxable interest. Attach Schedule 1 if required. 8a

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

Attach

Form(s) W-2

here. Also

attach

Form(s)

1099-R if tax

was withheld.

9a Ordinary dividends. Attach Schedule 1 if required. 9a

IRA

distributions.

11a Taxable amount

(see page 24).

11b

Enclose, but do

not attach, any

payment.

11a 11b

Taxable amount

(see page 25).

12a Pensions and 12b

annuities. 12a 12b

13 Unemployment compensation and Alaska Permanent Fund dividends. 13

14a Taxable amount

(see page 27).

Social security

benefits.

14b

14a 14b

15 Add lines 7 through 14b (far right column). This is your total income.  15

17 IRA deduction (see page 29). 17

Student loan interest deduction (see page 31).

Income

18

Add lines 16 through 19. These are your total adjustments. 20

Subtract line 20 from line 15. This is your adjusted gross income. 

18

21

Dependents:



Check only

one box.

If you did not

get a W-2, see

page 23.

Form 1040A (2008)

IRS Use Only—Do not write or staple in this space.

(3) Dependent’s

relationship to

(1) First name Last name you

20

21

Adjusted

gross 

income

Cat. No. 11327A

Otherwise,

please print

or type.

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 78.

(99)

10 Capital gain distributions (see page 24). 10

19 Tuition and fees deduction. Attach Form 8917. 19

1 Single

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

3

Qualifying widow(er) with dependent child (see page 19)

4

5

16 Educator expenses (see page 29). 16

b Qualified dividends (see page 24). 9b

Presidential

Election Campaign  Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 17) 

Checking a box below will not

change your tax or refund.

You Spouse

 You 

your SSN(s) above.

must enter 

1,011,902,113

874,870,978

13,126,072

503,848

2,519,263

1,522,780

372,430

18,469,157 13,914,494

103,170,113 80,887,694

11,471,984

99,885,662 19,687,950

1,018,673,843

161,578

1,263,750

2,516,668

2,829,728

6,771,730

other inc = 1,822,979

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 36,280,305

Total Forms Filed Electronically = 28,761,499

Single = 13,289,284 Joint = 10,001,847

117
If you have

a qualifying

child, attach

Schedule

EIC.

Single or

Married filing

separately,

$5,450 30

22 Enter the amount from line 21 (adjusted gross income). 22

Total boxes

checked 

Check You were born before January 2, 1944, Blind

if:

23a

Spouse was born before January 2, 1944, Blind 23a

b

23b

If you are married filing separately and your spouse itemizes

deductions, see page 32 and check here 

Tax,

credits,

and

payments

24 24

25 Subtract line 24 from line 22. If line 24 is more than line 22, enter -0-. 25

26 If line 22 is over $119,975, or you provided housing to a Midwestern

displaced individual, see page 32. Otherwise, multiply $3,500 by the total

number of exemptions claimed on line 6d. 26

Subtract line 26 from line 25. If line 26 is more than line 25, enter -0-.

This is your taxable income. 

27

27

28 Tax, including any alternative minimum tax (see page 33). 28

31 Education credits. Attach Form 8863. 31

35

36

Subtract line 34 from line 28. If line 34 is more than line 28, enter -0-.

36

37

Advance earned income credit payments from Form(s) W-2, box 9.

Add lines 35 and 36. This is your total tax.  37

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

39

38

2008 estimated tax payments and amount

applied from 2007 return. 39

Add lines 38, 39, 40a, 41, and 42. These are your total payments.  43

If line 43 is more than line 37, subtract line 37 from line 43.

This is the amount you overpaid.

44

45a

Refund

Amount of line 44 you want applied to your

2009 estimated tax.

46

46

Amount you owe. Subtract line 43 from line 37. For details on how

to pay, see page 56. 

47

47

48 Estimated tax penalty (see page 57). 48

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.

 

Enter your standard deduction (see left margin).

Form 1040A (2008)

44

45a Amount of line 44 you want refunded to you. If Form 8888 is attached, check here 

38

Credit for child and dependent care expenses.

Attach Schedule 2.

29

29

33

33

32 32

Credit for the elderly or the disabled. Attach

Schedule 3.

30

35

Add lines 29 through 33. These are your total credits.

40a

43

Routing

number

Account

number

Checking Savings  b

c

 d

Amount

you owe

Direct

deposit?

See page 55

and fill in

45b, 45c,

and 45d or

Form 8888.



Earned income credit (EIC). 40a

Page 2

Form 1040A (2008)

Sign

here

Your signature Date

Keep a copy

for your

records.

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

Date Preparer’s SSN or PTIN Preparer’s

signature Check if

self-employed

Paid

preparer’s

use only Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no.







Your occupation Joint return?

See page 17.

Daytime phone number

( )

Spouse’s occupation

( )

Head of

household, 

$8,000

Married filing

jointly or

Qualifying

widow(er),

$10,900

Standard

Deduction

for—

● People who

checked any

box on line

23a, 23b, or

23c or who

can be

claimed as a

dependent,

see page 32.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 57)? Third party

designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

34 34

Type:

Child tax credit (see page 37). Attach

Form 8901 if required.

41 Additional child tax credit. Attach Form 8812. 41

Retirement savings contributions credit. Attach Form 8880.

Recovery rebate credit (see worksheet on pages 53 and 54).

Nontaxable combat pay election. 40b

42 42

b

c Check if standard deduction includes real estate taxes (see page 32)  23c

1,044,771

6,102

2,503,963

489,364

9,084,808

91,264,023

1,346,032

31,032,687

11,213,689

146,838

30,306

MIDR

excess FICA w/h= 3,428

extension request= 22,151

102,563

 278,768,271 

733,452,208

283,130,205

508,124,450

 68,024,997

13,129,007

54,897,773

60,512

54,958,286

138,414,578

86,332,195

2,906,208

86,185,356

3,526,058

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Add. Stand. Ded.= 8,142,666

Total Stand. Ded. = 290,922,130

118
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.

Check here if you, or your spouse if a joint return, want $3 to go to this fund 

Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ.

Department of the Treasury—Internal Revenue Service

Form Income Tax Return for Single and 1040EZ Joint Filers With No Dependents 2008 OMB No. 1545-0074

Presidential

Election

Campaign

(page 9)

Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2.

Attach your Form(s) W-2.

1

1

Attach

Form(s) W-2

here.

2 2

Add lines 1, 2, and 3. This is your adjusted gross income.

If no one can claim you (or your spouse if a joint return), enter $8,950 if single;

$17,900 if married filing jointly. See back for explanation.

5

5

Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-.

This is your taxable income. 

6

6

Payments

and tax Earned income credit (EIC) (see page 12).

7 7

Tax. Use the amount on line 6 above to find your tax in the tax table on pages

28–36 of the booklet. Then, enter the tax from the table on this line. 11

Refund 12a

12a

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. 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 37.

Income

Cat. No. 11329W

4 4

13

13

Add lines 7, 8a, and 9. These are your total payments. 

8a 8a

Federal income tax withheld from box 2 of your Form(s) W-2.

3 Unemployment compensation and Alaska Permanent Fund dividends (see page 11). 3

Amount

you owe

b Routing number

Account number

c Type: Checking

You Spouse

Have it directly

deposited! See

page 18 and fill

in 12b, 12c,

and 12d or

Form 8888.  d



Form 1040EZ (2008)

(99)

You Spouse

Savings

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.

Sign

here

Your signature Date

Keep a copy for

your records.

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

Date Preparer’s SSN or PTIN Preparer’s

signature Check if

self-employed

Paid

preparer’s

use only Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no.







Your occupation Joint return?

See page 6.

Daytime phone number

( )

Spouse’s occupation

( )

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 20)? Third party

designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

Your first name and initial Last name Your social security number

L

A

B

E

L

H

E

R

E

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.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 9.



Label

(See page 9.)

Use the

IRS label.

Otherwise,

please print

or type.



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 

Nontaxable combat pay election. 8b

Checking a box below will not

change your tax or refund.

 your SSN(s) above.

You must enter 

Enclose, but

do not

attach, any

payment.

9 Recovery rebate credit (see worksheet on pages 17 and 18). 9

10

11

10

b

TFORM = 2

0

327

1,177,717

167

379,576,880

575,000

4,965,990

386,295,587

43,701,411

598,397

46,059,471

230,069,345

31,930,251

14,708,892

115,287,722

23

1,755,410

Total Forms Filed = 21,852,270

Single = 20,892,752 Joint = 959,519

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

tax exempt interest =

other net income or loss =

Excess FICA / RRTA =

F4868 payment =

579,671

119
(99)

Schedule 1 Department of the Treasury—Internal Revenue Service

Interest and Ordinary Dividends

for Form 1040A Filers

(Form 1040A)

2008 OMB No. 1545-0074

Name(s) shown on Form 1040A Your social security number

Part I

Interest

(See back

of schedule

and the

instructions

for Form

1040A,

line 8a.)

Note. If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a

brokerage firm, enter the firm’s name and 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 back of

schedule and list this interest first. Also, show that buyer’s social

security number and address. Amount

1

2 Add the amounts on line 1. 2

Excludable interest on series EE and I U.S. savings bonds issued

after 1989. Attach Form 8815.

3

3

Subtract line 3 from line 2. Enter the result here and on Form 1040A,

line 8a.

4

4

Part II

Ordinary

dividends

Note. If you received a Form 1099-DIV or substitute statement from a brokerage firm,

enter the firm’s name and the ordinary dividends shown on that form.

(See back

of schedule

and the

instructions

for Form

1040A, 

line 9a.)

5 List name of payer. Amount

5

6 Add the amounts on line 5. Enter the total here and on Form 1040A,

line 9a. 6

For Paperwork Reduction Act Notice, see Form 1040A instructions. Cat. No. 12075R Schedule 1 (Form 1040A) 2008

2,073,596

11,263,804

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 2,541,129

120
(99)

(d) Amount paid

(see instructions)

(c) Identifying

number (SSN or EIN)

(b) Address (number, street, apt. no., Part I city, state, and ZIP code)(a) Care provider’s

1 name

Persons or

organizations

who provided

the care

You must

complete this

part.

(If you have more than two care providers, see the instructions.)

2 Part II

Credit for child

and dependent

care expenses

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 27.

3

3

4 4

5

5

6 6

7

Enter your earned income. See the instructions.

8

8

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.

9

9

Enter on line 8 the decimal amount shown below that applies to the

amount on line 7.

Decimal

amount is

If line 7 is:

But not

Over over

$0—15,000 .35 $29,000—31,000 .27

15,000—17,000 .34 31,000—33,000 .26

17,000—19,000 .33 33,000—35,000 .25

19,000—21,000 .32 35,000—37,000 .24

21,000—23,000 .31 37,000—39,000 .23

23,000—25,000 .30

 .

Multiply line 6 by the decimal amount on line 8. If you paid 2007

expenses in 2008, see the instructions.

For Paperwork Reduction Act Notice, see Form 1040A instructions. Cat. No. 10749I Schedule 2 (Form 1040A) 2008

Schedule 2 Department of the Treasury—Internal Revenue Service

Child and Dependent Care

Expenses for Form 1040A Filers (Form 1040A) 2008 OMB No. 1545-0074

Name(s) shown on Form 1040A Your social security number

Decimal

amount is

If line 7 is:

But not

Over over

Enter the amount from Form 1040A, line 22.

Enter the smallest of line 3, 4, or 5.

7

Did you receive

dependent care benefits? Yes

No Complete only Part II below.

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

must use Form 1040. See Schedule H and its instructions for details.

Information about your qualifying person(s). If you have more than two qualifying persons, see

the instructions.

(a) Qualifying person’s name (b) Qualifying person’s social

security number

(c) Qualified expenses

you incurred and paid

in 2008 for the person

listed in column (a) First Last

25,000—27,000

 27,000—29,000

.29

 .28

39,000—41,000

 41,000—43,000

 43,000—No limit

.22

 .21

 .20

Enter the amount from Form 1040A, line 28.

Credit for child and dependent care expenses. Enter the smaller

of line 9 or line 10 here and on Form 1040A, line 29.

10 10

11

11

7,089,250

5,452,210

1,165,583

total credit- 1,044,771

5,358,089

64,474,107

13,862,013

5,332,302

1,364,231

prior year - 0

current yr. -

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 2,053,912

121
( )

Schedule 2 (Form 1040A) 2008

Enter the total amount of dependent care benefits you received

for 2008. This amount should be shown in box 10 of your Form(s)

W-2. Do not include amounts that were reported to you as wages

in box 1 of Form(s) W-2.

Part III 12

12

Enter the amount, if any, you forfeited or carried forward to 2009. See

the instructions.

Combine lines 12 through 14. See the instructions.

14

14

15

Enter the total amount of qualified expenses

incurred in 2008 for the care of the qualifying

person(s).

15

16

Enter the smaller of line 15 or 16.

16

17

Enter your earned income. See the instructions.

17

18

Enter the amount shown below that applies to

you.

18

19

19

20

Excluded benefits. Enter here the smaller of the following:

● The amount from line 20, or

20

● $5,000 ($2,500 if married filing separately and you were required to

enter your spouse’s earned income on line 19).

21

Taxable benefits. Subtract line 21 from line 15. Also, include this

amount on Form 1040A, line 7. In the space to the left of line 7, enter

“DCB.”

21

Dependent

care benefits

22

22

Enter the smallest of line 17, 18, or 19.

23

24

25

26

To claim the child and dependent care

credit, complete lines 23 through 27 below.

Enter $3,000 ($6,000 if two or more qualifying persons).

Enter the amount from line 21.

Subtract line 24 from line 23. If zero or less, stop. You cannot take

the credit. Exception. If you paid 2007 expenses in 2008, see the

instructions for line 9.

Complete line 2 on the front of this schedule. Do not include in

column (c) any benefits shown on line 21 above. Then, add the

amounts in column (c) and enter the total here.

23

24

25

26

27 Enter the smaller of line 25 or 26. Also, enter this amount on line 3

on the front of this schedule and complete lines 4 through 11. 27

Page 2

Schedule 2 (Form 1040A) 2008

● 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 the

instructions for the amount to enter.

● All others, enter the amount from line 18.

Enter the amount, if any, you carried over from 2007 and used in 2008

during the grace period. See the instructions.

13

13

236,203

13,862,013

429,864

64,474,107

189,164

189,164

39,332

5,358,089

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

122
Due to your continued disabled condition, you were unable to engage in any

substantial gainful activity in 2008, check this box 

(99)

Schedule 3 Department of the Treasury—Internal Revenue Service

Credit for the Elderly or the Disabled

for Form 1040A Filers (Form 1040A) 2008 OMB No. 1545-0074

Name(s) shown on Form 1040A Your social security number

You may be able to take this credit and reduce your tax if by the end of 2008:

or

In most cases, the IRS can figure the credit for you. See the instructions.

Part I If your filing status is:

1 You were 65 or older 1

Check the

box for your

filing status

and age You were under 65 and you retired on permanent

and total disability

2

2

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 Married filing

jointly 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

8 You were 65 or older and you lived apart from your 

spouse for all of 2008 8

Married filing

separately 9 You were under 65, you retired on permanent and 

total disability, and you lived apart from your

spouse for all of 2008 9

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

Part II

Statement of

permanent

and total

disability

2

Complete this part

only if you checked

box 2, 4, 5, 6,

or 9 above.

For Paperwork Reduction Act Notice, see Form 1040A instructions. Schedule 3 (Form 1040A) 2008

● You were age 65 or older ● You were under age 65, you retired on permanent

and total disability, and you received taxable

disability income.

Single,

Head of household, or

Qualifying widow(er)

And by the end of 2008: Check only one box:

Cat. No. 12064K

Yes

No

Skip Part II and complete Part III on the back.

Complete Parts II and III.

Did you check

box 1, 3, 7, or 8?





● If you did not check this box, have your physician complete the statement on

page 4 of the instructions. You must keep the statement for your records.

● If you checked this box, you do not have to get another statement for 2008.

But you must also meet other tests. See the separate instructions for Schedule 3.

TIP

Total Schedules Filed = 71,388

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

123
Schedule 3 (Form 1040A) 2008

10 If you checked (in Part I): Enter: Part III Box 1, 2, 4, or 7 $5,000

Figure your

credit

Box 3, 5, or 6 $7,500

10

11

● Box 6, add $5,000 to the taxable disability income of the spouse

who was under age 65. Enter the total.

11

If you completed line 11, enter the smaller of line 10 or line 11; all

others, enter the amount from line 10.

12

12

Enter the following pensions, annuities, or

disability income that you (and your spouse if

filing a joint return) received in 2008.

13

Nontaxable part of social security benefits

and

a

Nontaxable part of railroad retirement benefits

treated as social security (see the instructions). 13a

Nontaxable veterans’ pensions

and

b

13b

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.

c

13c

14 Enter the amount from Form 1040A, line 22. 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

Subtract line 15 from line 14. If zero or less,

enter -0-.

16

16

17 Enter one-half of line 16. 17

18 Add lines 13c and 17. 18

Subtract line 18 from line 12. If zero or less, stop; you cannot take

the credit. Otherwise, go to line 20.

19

19

20 Multiply line 19 by 15% (.15). 20

● 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.

For more details on what to include on line 11, see

the instructions.

Did you check

box 2, 4, 5, 6,

or 9 in Part I?

You must complete line 11.

Enter the amount from line 10

on line 12 and go to line 13.

Yes

No 



Box 8 or 9 $3,750

Page 2

Schedule 3 (Form 1040A) 2008

Any other pension, annuity, or disability benefit

that is excluded from income under any other

provision of law (see the instructions).

If you checked (in Part I):

21

21

Credit for the elderly or the disabled. Enter the smaller of line 20

or line 21 here and on Form 1040A, line 30.

TIP

Enter the amount from Form 1040A, line 28, minus any amount on

Form 1040A, line 29.

22

22

66,120

222,734

388,685

77,407

23,319

100,390

445,441

323,124

6,102

142,139

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

124
SCHEDULES A&B OMB No. 1545-0074 Schedule A—Itemized Deductions

(Form 1040) (Schedule B is on back)

Department of the Treasury

Internal Revenue Service  Attach to Form 1040.

Attachment

Sequence No. 07

Name(s) shown on Form 1040 Your social security number

Medical Caution. Do not include expenses reimbursed or paid by others.

and 

Dental

Expenses

1 Medical and dental expenses (see page A-1) 1

2 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

5

Taxes You 5 State and local (check only one box):

Paid

6 Real estate taxes (see page A-5) 6

8 Other taxes. List type and amount 

(See

page A-2.)

8

9 Add lines 5 through 8 9

Interest 10 Home mortgage interest and points reported to you on Form 1098

You Paid

10

Home mortgage interest not reported to you on Form 1098. If paid 

to the person from whom you bought the home, see page A-6

and show that person’s name, identifying no., and address 

11

(See

page A-5.)

11

12

Points not reported to you on Form 1098. See page A-6

for special rules

12

13

Investment interest. Attach Form 4952 if required. (See

page A-6.)

13

14

Add lines 10 through 14 15

Gifts to 

Charity 16

15

Gifts by cash or check. If you made any gift of $250 or

more, see page A-7

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

16

Carryover from prior year 18

17

18

Add lines 16 through 18 19

Casualty or theft loss(es). Attach Form 4684. (See page A-8.) 

19

Casualty and 

Theft Losses 20

Unreimbursed employee expenses—job travel, union dues, job

education, etc. Attach Form 2106 or 2106-EZ if required. (See page 

A-9.) 

20

Job Expenses

and Certain

Miscellaneous

Deductions 22

Other expenses—investment, safe deposit box, etc. List type and

amount 

(See

page A-9.)

Add lines 21 through 23 

23

Enter amount from Form 1040, line 38

24

Multiply line 25 by 2% (.02)

25

Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- 

26

27

Other—from list on page A-10. List type and amount  

27

Other

Miscellaneous

Deductions 28

28

Total

Itemized

Deductions 29

For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule A (Form 1040) 2008

25

21

23

24

If you made a

gift and got a

benefit for it,

see page A-7.

26

Enter amount from Form 1040, line 38

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 40.

Yes. Your deduction may be limited. See page A-10 for the amount to enter.

Cat. No. 11330X



Note.

Personal

interest is

not

deductible.



7 Personal property taxes 7

Tax preparation fees 22

21

Is Form 1040, line 38, over $159,950 (over $79,975 if married filing separately)?

(99)  See Instructions for Schedules A&B (Form 1040).

If you elect to itemize deductions even though they are less than your standard

deduction, check here 

30

Qualified mortgage insurance premiums (see page A-6) 

14

29

08

a Income taxes, or

b General sales taxes 

117,759,055

41,372,487

288,643,912

167,904,713

8,548,167

2,114,722

463,673,345

6,734,484

1,484,359

22,320,183

139,159,654

40,421,411

26,366,506

82,225,607

6,692,290

36,166,922

125,084,819

74,887,073

Gambling Loss Deduction = 18,461,595 Other Than Gambling Ded = 4,441,762

Property Income, Casualty & Theft Deduction = 8,025,693

1,322,276,380

Income Tax = 270,958,143

76,386,568

General Sales Tax = 17,685,769

467,211,515

497,617,809

172,936,002

4,348,275

89,924,426

30,929,051

3,405,438

1,472,090

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 48,840,259

125
Schedules A&B (Form 1040) 2008 OMB No. 1545-0074 Page 2

Name(s) shown on Form 1040. Do not enter name and social security number if shown on other side. Your social security number

Attachment Schedule B—Interest and Ordinary Dividends Sequence No. 08

Part I

Interest

(See page B-1

and the

instructions for

Form 1040,

line 8a.)

Amount List name of payer. If any interest is from a seller-financed mortgage and the

buyer used the property as a personal residence, see page B-1 and list this

interest first. Also, show that buyer’s social security number and address 

1

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

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 1040, line 8a  4

Part II

Ordinary

Dividends

Amount

(See page B-1

and the

instructions for

Form 1040,

line 9a.)

5 List name of payer 

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

6 Add the amounts on line 5. Enter the total here and on Form 1040, line 9a  6

For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule B (Form 1040) 2008

Note. If line 4 is over $1,500, you must complete Part III.

Note. If line 6 is over $1,500, you must complete Part III.

You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; or (b) had

Part III a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

Foreign

Accounts

and Trusts

Yes No

At any time during 2008, 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 page B-2 for exceptions and filing requirements for Form TD F 90-22.1

7a

b If “Yes,” enter the name of the foreign country  

(See

page B-2.) During 2008, 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 page B-2 

8

212,455,140

30,702

214,346,341

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Of the total schedules filed, the component parts are as follows:

The component parts of line 2 are as follows:

Total Schedules Filed = 25,551,356

F1040 = 23,010,227 F1040A = 2,541,129

F1040 = 201,191,336 F1040A = 11,263,804

F1040 = 212,272,745 F1040A = 2,073,596

The component parts of line 6 are as follows:

126
SCHEDULE C OMB No. 1545-0074

(Form 1040)

Profit or Loss From Business

(Sole Proprietorship)

 Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B.

Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040, 1040NR, or 1041.  See Instructions for Schedule C (Form 1040). Sequence No. 09

Name of proprietor Social security number (SSN)

A Principal business or profession, including product or service (see page C-3 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

Accounting method:

E

F

G Yes No

H

Did you “materially participate” in the operation of this business during 2008? If “No,” see page C-4 for limit on losses

If you started or acquired this business during 2008, check here 

Income

1 Gross receipts or sales. Caution. See page C-4 and check the box if:

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

Expenses. Enter expenses for business use of your home only on line 30.

8

21 Repairs and maintenance 21

8 Advertising

22 Supplies (not included in Part III) 22

23

9

23 Taxes and licenses

10

24 Travel, meals, and entertainment:

Car and truck expenses (see

page C-5)

9

24a

11

a Travel

10 Commissions and fees

12 Depletion 12

Deductible meals and

entertainment (see page C-7)

b

Depreciation and section 179

expense deduction (not

included in Part III) (see page

C-5)

13

13

14 Employee benefit programs

(other than on line 19) 14

15 Insurance (other than health) 15 25 Utilities 25

16 Interest: 26 Wages (less employment credits) 26

a Mortgage (paid to banks, etc.) 16a Other expenses (from line 48 on

page 2)

27

b Other 16b

17

Legal and professional

services

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

28 Total expenses before expenses for business use of home. Add lines 8 through 27  28

31

31

32a All investment is at risk.

32

Some investment is not

at risk.

32b

For Paperwork Reduction Act Notice, see page C-9 of the instructions. Schedule C (Form 1040) 2008

(1) Cash (2) Accrual (3) Other (specify) 

Business address (including suite or room no.) 

City, town or post office, state, and ZIP code

Cat. No. 11334P

29

30

Tentative profit or (loss). Subtract line 28 from line 7

Expenses for business use of your home. Attach Form 8829

29

30



Part I

Part II

27

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.

If you have a loss, check the box that describes your investment in this activity (see page C-8).

● 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.



(99)

11 Contract labor (see page C-5)

24b

17

08

● 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-4 for limit on losses.   1,315,231,587

6,110,570

1,309,121,017

448,832,698

860,288,319

21,765,678

882,053,997

14,828,446

84,996,634

13,347,994

35,413,085

1,426,971

41,562,987

2,912,417

18,238,174

6,372,893

8,209,893

11,107,877

1,232,810

9,347,804

33,990,759

15,377,283

31,865,437

18,021,483

12,817,402

7,334,503

24,547,923

79,289,032

118,381,714

607,105,452

274,948,545

11,486,343

264,234,283

nondeductible loss (+)/suspended loss carryover (-) = 772,080

Total Schedules Filed = 25,204,721 Includes 4,356,802 Schedule C-EZ's

12,843,941

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

127
Schedule C (Form 1040) 2008 Page 2

Cost of Goods Sold (see page C-8)

Inventory at beginning of year. If different from last year’s closing inventory, attach explanation 35

33

Purchases less cost of items withdrawn for personal use 36

34

Cost of labor. Do not include any amounts paid to yourself 37

35

Materials and supplies 38

36

Other costs 39

37

Add lines 35 through 39 40

38

Inventory at end of year 41

39

Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4

40

42

Part IV

Part III

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.

41

When did you place your vehicle in service for business purposes? (month, day, year) 

42

Of the total number of miles you drove your vehicle during 2008, enter the number of miles you used your vehicle for:

a Business b Commuting (see instructions) c Other

45

46 Do you (or your spouse) have another vehicle available for personal use?

Was your vehicle available for personal use during off-duty hours?

47a Do you have evidence to support your deduction?

b If “Yes,” is the evidence written?

Yes No

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

/ /

Yes No

Yes No

Yes No

48

Part V

Method(s) used to

value closing inventory: Cost b Other (attach explanation)

Was there any change in determining quantities, costs, or valuations between opening and closing inventory?

If “Yes,” attach explanation

a Lower of cost or market c

Yes No

43

44

Schedule C (Form 1040) 2008

42,942,319

41,997,134

297,742,531

29,261,701

55,344,377

67,429,274

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

128
SCHEDULE C-EZ OMB No. 1545-0074

(Form 1040)

Net Profit From Business

(Sole Proprietorship)

 Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B.

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 09A  Attach to Form 1040, 1040NR, or 1041.  See instructions on back.

Business name. If no separate business name, leave blank. D Employer ID number (EIN), if any

Business address (including suite or room no.). Address not required if same as on page 1 of your tax return.

C

E

Gross receipts. Caution. See the instructions for Schedule C, line 1, on page C-4 and check 

the box if:

1

2 Total expenses (see instructions on page 2). If more than $5,000, you must use Schedule C 2

3

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

For Paperwork Reduction Act Notice, see page 2. Cat. No. 14374D Schedule C-EZ (Form 1040) 2008

City, town or post office, state, and ZIP code

You May Use

Schedule C-EZ

Instead of

Schedule C

Only If You:

And You:

● Use the cash method of accounting.

● Had only one business as either a

sole proprietor, qualified joint

venture, or statutory employee.

● Had business expenses of $5,000 or

less. ● 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.

 

Name of proprietor Social security number (SSN)

General Information

A Principal business or profession, including product or service B Enter code from pages C-9, 10, & 11



Figure Your Net Profit

Part I

Part II

● Did not have a net loss from your

business.

● Had no employees during the year.

1

● Did not have an inventory at any

time during the year.

Yes No

Do you (or your spouse) have another vehicle available for personal use?

6

8a Do you have evidence to support your deduction? Yes No

If “Yes,” is the evidence written? Yes No

Yes No

Was your vehicle available for personal use during off-duty hours?

7

5 Of the total number of miles you drove your vehicle during 2008, enter the number of miles you used your vehicle for:

4

Part III Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 2.

b

When did you place your vehicle in service for business purposes? (month, day, year)  . / /

a Business b Commuting (see instructions) c Other

(99)

08

● This income was reported to you on Form W-2 and the “Statutory employee” box 

on that form was checked, or  

● 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. 

Total Forms Filed = 4,356,802 Data is tabulated with the Schedule C's

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES) 129
OMB No. 1545-0074 SCHEDULE D Capital Gains and Losses (Form 1040)  Attach to Form 1040 or Form 1040NR.  See Instructions for Schedule D (Form 1040).

Department of the Treasury

Internal Revenue Service

Attachment

 Use Schedule D-1 to list additional transactions for lines 1 and 8. Sequence No. 12

Name(s) shown on return Your social security number

Short-Term Capital Gains and Losses—Assets Held One Year or Less

(f) Gain or (loss)

Subtract (e) from (d)

(e) Cost or other basis

(see page D-7 of

the instructions)

(a) Description of property

(Example: 100 sh. XYZ Co.)

(d) Sales price

(see page D-7 of

the instructions)

(c) Date sold

(Mo., day, yr.)

1

Enter your short-term totals, if any, from Schedule D-1,

line 2

2

Total short-term sales price amounts. Add lines 1 and 2 in

column (d) 

3

3

5

Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824

5

6

6

Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from

Schedule(s) K-1

7

Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss

Carryover Worksheet on page D-7 of the instructions 

Net short-term capital gain or (loss). Combine lines 1 through 6 in column (f) 

Long-Term Capital Gains and Losses—Assets Held More Than One Year

8

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

12

13

Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from

Schedule(s) K-1

14

Capital gain distributions. See page D-2 of the instructions 

14

15

Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss

Carryover Worksheet on page D-7 of the instructions ( )

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) 2008

( )

4 4

Part I

Part II

13

(b) Date

acquired

(Mo., day, yr.)

2

9

(99)

(a) Description of property

(Example: 100 sh. XYZ Co.)

(c) Date sold

(Mo., day, yr.)

(b) Date

acquired

(Mo., day, yr.)

(e) Cost or other basis

(see page D-7 of

the instructions)

(d) Sales price

(see page D-7 of

the instructions)

7

(f) Gain or (loss)

Subtract (e) from (d)

08

3,671,346,936

Long Term Non-Ded Loss = 47,553

8,284,151

-24,168,836

96,636,961

-284,761,354

1,724,252,734

83,719,071

Short Term Non-Ded Loss = *

176,500,748

115,939,541

19,259,874

166,502,854

228,963,933

-172,239,708

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules filed = 21,230,432 Total Sales reported with Form 1099 = 16,835,222

* Entry for this line is greater than zero, but too small to report

130
Schedule D (Form 1040) 2008

Summary

16 Combine lines 7 and 15 and enter the result 16

18

Part III

Page 2

18 Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet on page D-8 of the

instructions 

Are lines 18 and 19 both zero or blank?

19

Schedule D (Form 1040) 2008

21

Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet on 

page D-9 of the instructions 

20

If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller 

of:

21

19

● The loss on line 16 or

● ($3,000), or if married filing separately, ($1,500) 

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 38 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.

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 38 of the Instructions for

Form 1040 (or in the Instructions for Form 1040NR).

No. Complete the rest of Form 1040 or Form 1040NR.

( )

17 Are lines 15 and 16 both gains?

Yes. Go to line 18.

No. Skip lines 18 through 21, and go to line 22.

Note. When figuring which amount is smaller, treat both amounts as positive numbers.

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.

12,418,915

3,313,517

-55,797,421

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

131
SCHEDULE E OMB No. 1545-0074 Supplemental Income and Loss

(Form 1040) (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). Department of the Treasury

Internal Revenue Service

Attachment 

Sequence No. 13

Name(s) shown on return Your social security number

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 Yes No

A

B

C

Properties Totals

(Add columns A, B, and C.) Income: A B 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

Mortgage interest paid to banks,

etc. (see page E-5) 12

11

12

Other interest

12

13

Repairs

13

14

Supplies

14

15

Taxes

15

16

Utilities

16

17 17

18 Other (list) 

18

19 Add lines 5 through 18 19 19

Depreciation expense or depletion

(see page E-5)

20

20 20

21 Total expenses. Add lines 19 and 20 21

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

22

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

23 ( ) ( ) ( )

24 Income. Add positive amounts shown on line 22. Do not include any losses 24

25 ( ) 25 Losses. Add royalty losses from line 22 and rental real estate losses from line 23. Enter total losses here.

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) 2008

Part I

Management fees

(99)

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)

08

28,390,902

RENT

ROYALTY

268,521,474

34,883,968

81,655,846

8,306,878

218,681,373 4,942,886

65,262,476 3,576,249

-15,422,375 26,364,834

55,724,020

24,504,305

7,055,862

96,935,938

68,545,036

nondeductible rental loss

suspended loss carryover

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 17,711,465

132
Schedule E (Form 1040) 2008 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

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.

(b) Enter P for

partnership; S

for S corporation

(c) Check if

foreign

partnership

(d) Employer

identification

number

28 (a) Name

(e) Check if

any amount is

not at risk

A

B

C

D

Passive Income and Loss Nonpassive Income and Loss

(h) Nonpassive loss

from Schedule K–1

(g) Passive income 

from Schedule K–1

(j) Nonpassive income 

from Schedule K–1

(f) Passive loss allowed

(attach Form 8582 if required)

(i) Section 179 expense

deduction from Form 4562

A

B

C

D

29a Totals

b Totals

30 Add columns (g) and (j) of line 29a 30

31 ( ) 31 Add columns (f), (h), and (i) of line 29b

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

32

Income or Loss From Estates and Trusts

(b) Employer

identification number 33 (a) Name

A

B

Passive Income and Loss Nonpassive Income and Loss

(e) Deduction or loss

from Schedule K–1

(d) Passive income

from Schedule K–1

(f) Other income from

Schedule K–1

(c) Passive deduction or loss allowed

(attach Form 8582 if required)

A

B

34a Totals

b Totals

35 Add columns (d) and (f) of line 34a 35

36 ( ) 36 Add columns (c) and (e) of line 34b

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

Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder

(c) Excess inclusion from

Schedules Q, line 2c

(see page E-7)

(e) Income from 

Schedules Q, line 3b

(d) Taxable income (net loss)

from Schedules Q, line 1b

(b) Employer

identification number 38 (a) Name

39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below 39

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

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 T; and 

Schedule K-1 (Form 1041), line 14, code F (see page E-8) 

42

42

Part III

Part V

Part IV

Part II

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

43

Schedule E (Form 1040) 2008

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? Yes No

If you answered “Yes,” see page E-7 before completing this section.

Caution. The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1.

-3,003,653

5,694,712

20,681,166

3,661,800

78,850,574

PARTNERSHIPS

S-CORPS

960

26,375,878

65,789,521 118,826,571

41,496,134 91,983,942

899,031

11,376,610

PARTNERSHIPS PARTNERSHIPS

S-CORPS S-CORPS

145

107,285,655

210,810,512

PARTNERSHIPS

25,720,281

5,473,556

S-CORPS

31,193,837

225,059,463

303,000,236

635,345,354

268,380,228

366,965,125

22,711,004

4,560,831

18,150,173

6,366

11,334,394

PARTNERSHIPS

S-CORPS

4,543,011

418,055,577

528,059,699

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES) 133
 OMB No. 1545-0074 SCHEDULE EIC Earned Income Credit (Form 1040A or 1040)

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 43

Qualifying Child Information

For Paperwork Reduction Act Notice, see Form 1040A

or 1040 instructions.

Cat. No. 13339M Schedule EIC (Form 1040A or 1040) 2008

Before you begin: ● See the instructions for Form 1040A, lines 40a and 40b, or Form 1040, lines 64a and 64b, to make

sure that (a) you can take the EIC, and (b) you have a qualifying child.

Qualifying Child Information

● 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.

4

2

5

6

1 Child’s name

Child’s SSN

Child’s relationship to you

Number of months child lived with

you in the United States during 2008

months

Yes.

months

If the child was born before 1990—

Was the child permanently and totally disabled during

any part of 2008?

b

Yes.

First name Last name First name Last name

Name(s) shown on return Your social security number

(99)

EIC

1040A

1040

Complete and attach to Form 1040A or 1040

only if 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.

Child 1 Child 2

If you have more than two qualifying children, you

only have to list two to get the maximum credit.

The child must have an SSN as defined on page 43

of the Form 1040A instructions or page 49 of the

Form 1040 instructions unless the child was born and

died in 2008. If your child was born and died in 2008

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.

No. No.

Go to line 5. Continue. Go to line 5. Continue.

Yes. No. Yes. No.

Continue. The child is not a Continue.

qualifying child.

The child is not a

qualifying child.

● If the child lived with you for more than half of

2008 but less than 7 months, enter “7.”

● If the child was born or died in 2008 and your

home was the child’s home for the entire time he

or she was alive during 2008, enter “12.”

Do not enter more than 12 months. Do not enter more than 12 months.

You may also be able to take the additional child tax credit if your child (a) was under age 17 at the end of 2008, and

(b) is a U.S. citizen, U.S. national, or U.S. resident alien. For more details, see the instructions for line 41 of Form

1040A or line 66 of Form 1040.

. . . . . . . . . .

● 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.

(for example, son, daughter, grandchild,

niece, nephew, foster child, etc.)

Was the child under age 24 at the end of 2008 and a

student?

a

Child’s year of birth

If born after 1989, skip lines 4a

and 4b; go to line 5.

Year

If born after 1989, skip lines 4a

and 4b; go to line 5.

Year 3

CAUTION

TIP

08

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 19,226,833

134
SCHEDULE F OMB No. 1545-0074 Profit or Loss From Farming

(Form 1040)  Attach to Form 1040, Form 1040NR, Form 1041, Form 1065, or Form 1065-B.

Department of the Treasury

Internal Revenue Service

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

D Employer ID number (EIN), if any

C Accounting method: Cash Accrual

E Did you “materially participate” in the operation of this business during 2008? If “No,” see page F-3 for limit on passive losses. Yes No

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)

1 Sales of livestock and other items you bought for resale

(2)

2 Cost or other basis of livestock and other items reported on line 1

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 2008 8a 8b Taxable amount 8b

c If election to defer to 2009 is attached, check here  8d Amount deferred from 2007 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-4) 10

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

11

Farm Expenses—Cash and Accrual Method.

Do not include personal or living expenses such as taxes, insurance, or repairs on your home.

Labor hired (less employment credits)

12

24 24

Pension and profit-sharing

plans

Chemicals 

12 25

Rent or lease (see page F-6):

Conservation expenses (see 

page F-5)

13

26a

13

Vehicles, machinery, and 

equipment

a

26b

14

14

Custom hire (machine work) b Other (land, animals, etc.)

26

Repairs and maintenance

15

Depreciation and section 179

expense deduction not claimed 

elsewhere (see page F-5)

27 27

Seeds and plants 28

15

28

29 Storage and warehousing 29

Supplies

16

Employee benefit programs other 

than on line 25

30

16

30

17 Taxes 31

17

31

18 Utilities 32

Fertilizers and lime

18 32

19 Veterinary, breeding, and medicine 

Freight and trucking

19 33

Other expenses (specify):

34a

20

Gasoline, fuel, and oil

20

a

34b

21 21

Insurance (other than health) b

23 Interest: c 34c

a Mortgage (paid to banks, etc.) 23a d 34d

b Other 23b e 34e

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.

● If a loss, you must go to line 37.

36

37a All investment is at risk.

37 If you have a loss, you must check the box that describes your investment in this activity (see page F-7).

37b Some investment is not at risk.

● 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.

● 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. Schedule F (Form 1040) 2008

 See Instructions for Schedule F (Form 1040).

Car and truck expenses (see page

F-5). Also attach Form 4562

Cat. No. 11346H

Feed

22 22

f 34f

25

33

34

1

2



Part I

Part II



(99)



08

17,173,146

Total Forms Filed = 2,008,701

**4,096,842

**6,066,232

**127,203

3,727,048

4,278,083

27,524,918

419,002

9,051,985

4,616,751

4,379,705

6,042,266

Nondeductible Loss (+) / Suspended Carryover (-) 46,667

Total of all unmarked expenses 30,296,524

29,080,109

1,887,283

6,248,740

131,396

18,491,717

14,282,185

5,265,570

-14,846,610

**5,965,997

**3,043,675

**4,598,991

140,014,748

29,566

8,939,634

7,601,984

4,392,691

2,910,373

156,790,373

11,906,963

**103,363,997

**3,196,851

**1,064,863

**103,126

**9,655,821

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

** Denotes that the line item is the addition of both cash and accrual methods of accounting

135
Schedule F (Form 1040) 2008 Page 2

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

Commodity Credit Corporation (CCC) loans:

a CCC loans reported under election 41a

b CCC loans forfeited 41b 41c Taxable amount 41c

Crop insurance proceeds

41

42

Custom hire (machine work) income

42

43

Other income, including federal and state gasoline or fuel tax credit or refund 

43

44

Add amounts in the right column for lines 38 through 44

44

Inventory of livestock, produce, grains, and other products at beginning of 

the year

45

Cost of livestock, produce, grains, and other products purchased during

the year

46

46

47

Add lines 46 and 47

47

48

Inventory of livestock, produce, grains, and other products at end of year

48

Cost of livestock, produce, grains, and other products sold. Subtract line 49 from line 48* 50

49

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.

Principal Agricultural Activity Codes

Select the code that best identifies your primary farming

activity and enter the six digit number on page 1, line B.

50

45

49

Part IV

Part III

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.

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)

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).

Schedule F (Form 1040) 2008

CAUTION

1,882,349

**4,096,842

**6,066,232 **5,965,997

**127,203

**3,043,675

**4,598,991

3,161,124

**103,363,997

**3,196,851

**1,064,863

**103,126

**9,655,821

** Denotes that the line item is the addition of both cash and accrual methods of accounting

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

136
(Form 1040) Credit for the Elderly or the Disabled

Attachment

 Attach to Form 1040.  See Instructions for Schedule R (Form 1040). Sequence No. 16

Your social security number

You may be able to take this credit and reduce your tax if by the end of 2008:

● You were age 65 or older or

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

If:

Due to your continued disabled condition, you were unable to engage in any substantial gainful activity 

in 2008, check this box  

● If you checked this box, you do not have to get another statement for 2008.

OMB No. 1545-0074 Schedule R

For Paperwork Reduction Act Notice, see Form 1040 instructions.

Department of the Treasury

Internal Revenue Service

Name(s) shown on Form 1040

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.

Check the Box for Your Filing Status and Age

Statement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.)

1

Schedule R (Form 1040) 2008

2

If your filing status is:

1 You were 65 or older 1

2 You were under 65 and you retired on permanent and total disability 2

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

Married filing

jointly

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

8 You were 65 or older and you lived apart from your spouse for all of

Married filing 2008 8

separately

9 You were under 65, you retired on permanent and total disability, and 

you lived apart from your spouse for all of 2008 9

Did you check

box 1, 3, 7, or 8?

Single,

Head of household, or 

Qualifying widow(er)

And by the end of 2008: Check only one box:

Cat. No. 11359K

Part I

Part II

● You were under age 65, you retired on permanent and total disability, and

you received taxable disability income.

Yes Skip Part II and complete Part III on the back.

No Complete Parts II and III.





● 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.

(99)

TIP

08

Total Schedules Filed = 126,876

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

137
Schedule R (Form 1040) 2008 Page 2

Figure Your Credit

Box 1, 2, 4, or 7 $5,000

10 Enter:

10

● Box 6, add $5,000 to the taxable disability income of the

spouse who was under age 65. Enter the total.

11

If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the

amount from line 10

12

12

Enter the following pensions, annuities, or disability income that 

you (and your spouse if filing a joint return) received in 2008.

13

a Nontaxable part of social security benefits and

nontaxable part of railroad retirement benefits

treated as social security (see page R-3).

13a

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).

b 13b

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

c

13c

14

Enter the amount from Form 1040, 

line 38 

14

15

15

Subtract line 15 from line 14. If zero or

less, enter -0-

16

16

17 Enter one-half of line 16 17

18 Add lines 13c and 17 18

Subtract line 18 from line 12. If zero or less, stop; you cannot take the credit. Otherwise,

go to line 20

19

19

24

20 Multiply line 19 by 15% (.15) 

Did you check

box 2, 4, 5, 6,

or 9 in Part I?

Box 3, 5, or 6 $7,500

Box 8 or 9 $3,750

If you checked (in Part I):

Box 1 or 2 $7,500

Enter:

Box 3, 4, 5, 6, or 7 $10,000

Box 8 or 9 $5,000

If you checked (in Part I):

Part III







● 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.

For more details on what to include on line 11, see page R-3.

11

If you checked (in Part I):



Yes You must complete line 11.

No Enter the amount from line 10

on line 12 and go to line 13.







Schedule R (Form 1040) 2008

21 Enter the amount from Form 1040, line 46 

23 Subtract line 22 from line 21. If zero or less, stop; you cannot take the credit 

22 Enter the total of any amounts from Form 1040, lines 47 and 48

Credit for the elderly or the disabled. Enter the smaller of line 20 or line 23 here and 

on Form 1040, line 49 

24

22

21

20

23

TIP

66,120

900,090

683,880

187,518

164,199

23,319

10,070

450,070

637,589

270,998

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES) 138
SCHEDULE SE OMB No. 1545-0074

(Form 1040) Self-Employment Tax

Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040.  See Instructions for Schedule SE (Form 1040). 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

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 57.

Section A—Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE.

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 X

b

1b

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

2

3 Combine lines 1a, 1b, and 2 3

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

4

5 Self-employment tax. If the amount on line 4 is: 

For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule SE (Form 1040) 2008

● 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).

Cat. No. 11358Z

Deduction for one-half of self-employment tax. Multiply line 5 by

50% (.5). Enter the result here and on Form 1040, line 27

● $102,000 or less, multiply line 4 by 15.3% (.153). Enter the result here and on Form 1040, line 57.

● More than $102,000, multiply line 4 by 2.9% (.029). Then, add $12,648 to the result.

Enter the total here and on Form 1040, line 57

May I Use Short Schedule SE or Must I Use Long Schedule SE?

Did you receive wages or tips in 2008?

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 $102,000?

Did you receive tips subject to social security or Medicare tax

that you did not report to your employer? Are you using one of the optional methods to figure your net

earnings (see page SE-4)?

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?

Did you receive church employee income reported on Form

W-2 of $108.28 or more?

You may use Short Schedule SE below You must use Long Schedule SE on page 2





Yes



Yes







No

No

No

No

Yes



Yes



Yes



Yes



  



No

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).

6

5

6

(99)

Note. Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE, above.

Did you report any wages on Form 8919, Uncollected Social

Security and Medicare Tax on Wages? 



No Yes



No

08

Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form

1065), box 14, code A

1a

1a

( )

48,564,239

11,940,108

497,799,162

470,659,943

47,447

Total Schedules Filed = 18,471,792

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

139
Schedule SE (Form 1040) 2008 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

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 

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.

Self-Employment Tax

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

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

4a 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

6

102,000 00 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 2008

5a

7

Total social security wages and tips (total of boxes 3 and 7 on Form(s) 

W-2) and railroad retirement (tier 1) compensation. If $102,000 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

d Add lines 8a, 8b, and 8c 8d

8a

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 10

Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 57

Optional Methods To Figure Net Earnings (see page SE-4)

14 Maximum income for optional methods 14 4,200 00

Enter the smaller of: two-thirds (2⁄3 ) of gross farm income1 (not less than zero) or $4,200. Also

include this amount on line 4b above 

15

15

16 Subtract line 15 from line 14 16

Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits3 were less

than $4,548 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.

17

17

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.

1 From Sch. F, line 11, and Sch. K-1 (Form 1065), box 14, code B.

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.

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.

Multiply the smaller of line 6 or line 9 by 12.4% (.124)

Multiply line 6 by 2.9% (.029)

Enter your church employee income from Form W-2. See page SE-1

for definition of church employee income

Multiply line 5a by 92.35% (.9235). If less than $100, enter -0- 

Net earnings from self-employment. Add lines 4c and 5b 

5a

b 5b

6

7

11

12

11

Farm Optional Method. You may use this method only if (a) your gross farm income1 was not more

than $6,300, or (b) your net farm profits2 were less than $4,548.

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 

Part I

Part II

Caution. You may use this method no more than five times.

Deduction for one-half of self-employment tax. Multiply line 12 by 

50% (.5). Enter the result here and on Form 1040, line 27 13

13

Schedule SE (Form 1040) 2008

12

c Wages subject to social security tax (from Form 8919, line 10) 8c

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 X

b

1b ( 47,447 )

42,933

11,940,108

497,799,162

470,659,943

471,291,715

854,474

472,080,760

123,173,411

34,873,783

13,690,361

48,564,239

101,080

123,043,802

65,811

63,799

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

140 2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
141

Reduction of Tax Attributes Due to Discharge of

Indebtedness (and Section 1082 Basis Adjustment)

Form 982 OMB No. 1545-0046

(Rev. February 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. 2-2009)

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

19,905,077

5,760,198

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 147,841
142

OMB No. 1545-0074 Employee Business Expenses Form 2106

 See separate instructions.

Department of the Treasury

Internal Revenue Service  Attach to Form 1040 or Form 1040NR.

Attachment

Sequence No. 129

Your name Occupation in which you incurred expenses Social security number

Employee Business Expenses and Reimbursements

Column A Column B

Step 1 Enter Your Expenses Meals and

Entertainment

Other Than Meals

and Entertainment

1

Vehicle expense from line 22c 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

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 (see instructions) 5

Total expenses. In Column A, add lines 1 through 4 and enter the

result. In Column B, enter the amount from line 5

6

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

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

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

9

10

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.)

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). (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 (2008)

Part I

(99)

08

63,467,240

35,592,860

1,694,902

4,923,492

17,926,447

60,137,702

2,438,644

57,761,141

10,077,162

560,772

9,567,325

5,706,099

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 9,206,616 Includes 4,675,992 2106EZ's
143

Form 2106 (2008) Page 2

Vehicle Expenses

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 2008 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

Do you (or your spouse) have another vehicle available for personal use?

18 Yes No

Yes No

Was your vehicle available for personal use during off-duty hours?

19

Yes No

21 If “Yes,” is the evidence written? Yes No

20 Do you have evidence to support your deduction?

Section B—Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.)

22a Multiply business miles driven before July 1, 2008, by 50.5¢ (.505)

Section C—Actual Expenses (a) Vehicle 1 (b) Vehicle 2

Gasoline, oil, repairs, vehicle

insurance, etc. 

23

23

24a Vehicle rentals 24a

b Inclusion amount (see instructions) 24b

c Subtract line 24b from line 24a 24c

Value of employer-provided

vehicle (applies only if 100% of

annual lease value was included 

on Form W-2—see instructions)

25

25

26 Add lines 23, 24c, and 25 26

Multiply line 26 by the

percentage on line 14

27

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

Enter cost or other basis (see

instructions)

30

30

Enter section 179 deduction

and special allowance (see

instructions) 

31

31

Multiply line 30 by line 14 (see

instructions if you claimed the

section 179 deduction or

special allowance)

32

32

Enter depreciation method and

percentage (see instructions)

33

33

Multiply line 32 by the percentage 

on line 33 (see instructions)

34

34

35 Add lines 31 and 34 35

Enter the applicable limit explained

in the line 36 instructions

36

36

Multiply line 36 by the

percentage on line 14

37

37

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

38

Part II

/ /

Form 2106 (2008)

22a

b Multiply business miles driven after June 30, 2008, by 58.5¢ (.585)

c Add lines 22a and 22b. Enter the result here and on line 1 

22b

22c

2,965,175

32,517,419

16,366,709

16,150,710

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
144

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

1 Vehicle expense using the standard mileage rate. Complete Part II and then go to line 1a below.

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 1c 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 1c 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 (2008)

Part I

Part II

Figure Your Expenses

You May 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 2008.

● 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 2008, 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 2008 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.

1c

08

Multiply business miles driven before July 1, 2008, by 50.5¢ (.505)

Multiply business miles driven after June 30, 2008, by 58.5¢ (.585)

Add lines 1a and 1b

a

b

c

1b

1a

Total Forms Filed = 4,675,992

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
145

VOID CORRECTED

2

OMB No. 1545-0145 Notice to Shareholder of Undistributed

Long-Term Capital Gains

1a

1b

Copy A

1d

Attach to

Form 1120-RIC

or Form 1120-REIT

For Instructions

and Paperwork

Reduction Act

Notice, see back of

Copies A and D.

Form 2439 Cat. No. 11858E Department of the Treasury - Internal Revenue Service

Form 2439

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

Total undistributed long-term capital gains

Unrecaptured section 1250 gain

Tax paid by the RIC or REIT on the box 1a gains

Section 1202 gain

For calendar year 2008, or other tax year of the

regulated investment company (RIC) or the

real estate investment trust (REIT)

beginning , 2008, and

ending ,

(99)

20

1c Collectibles (28%) gain

08

37

121,715

0

505

Total Forms Filed = 79,042

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
146

OMB No. 1545-0074 Child and Dependent Care Expenses Form 2441

 Attach to Form 1040 or Form 1040NR.

Department of the Treasury

Internal Revenue Service

Attachment

 See separate instructions. Sequence No. 21

Name(s) shown on return Your social security number

Persons or Organizations Who Provided the Care—You must complete this part. 

(If you have more than two care providers, see the instructions.)

(b) Address

(number, street, apt. no., city, state, and ZIP code)

(d) Amount paid

(see instructions)

(c) Identifying number

(SSN or EIN) 1 (a) Care provider’sname

Credit for Child and Dependent Care Expenses

2

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 35

Enter your earned income. See instructions

3

3

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

4 4

Enter the smallest of line 3, 4, or 5

5

5

6

7

Enter the amount from Form 1040, line 38, or Form

1040NR, line 36

7



Decimal

amount is

If line 7 is:

Decimal

amount is

If line 7 is:

But not

Over over

But not

Over over

$0—15,000 .35 $29,000—31,000 .27

15,000—17,000 .34 31,000—33,000 .26

17,000—19,000 .33 33,000—35,000 .25

19,000—21,000 .32 35,000—37,000 .24

21,000—23,000 .31 37,000—39,000 .23

23,000—25,000 .30

Multiply line 6 by the decimal amount on line 8. If you paid 2007 expenses in 2008, see

the instructions

9

For Paperwork Reduction Act Notice, see page 4 of the instructions. Cat. No. 11862M Form 2441 (2008)

Part I

Part II

Enter on line 8 the decimal amount shown below that applies to the amount on line 7

Did you receive

dependent care benefits? Yes

No

8

Complete only Part II below.

Complete Part III on the back next.





Caution. If the care was provided in your home, you may owe employment taxes. See the instructions for Form 1040, line 60, or

Form 1040NR, line 56.

.

(99)

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 2008 for the

person listed in column (a)

8

6

9

25,000—27,000

27,000—29,000

.29

.28

39,000—41,000

41,000—43,000

43,000—No limit

.22

.21

.20

10

12

10

13

Enter the amount from Form 1040, line 46, or 

Form 1040NR, line 43

Credit for child and dependent care expenses. Enter the smaller of line 9 or line 12

here and on Form 1040, line 48, or Form 1040NR, line 45

Enter the amount from Form 1040, line 47, or Form

1040NR, line 44

11

12 Subtract line 11 from line 10. If zero or less, stop. You cannot take the credit

11

13

08

3,526,697

32,194,996

22,172,920

7,075,807

18,271,213

404,960,882

196,266,293

17,950,086

4,008,782

Total Forms Filed = 7,373,757

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
147

Form 2441 (2008) Page 2

Dependent Care Benefits

Enter the total amount of dependent care benefits you received in 2008. 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

Enter the amount, if any, you carried over from 2007 and used in 2008 during the grace

period. See instructions

Enter the amount, if any, you forfeited or carried forward to 2009. See instructions

Enter the total amount of qualified expenses incurred 

in 2008 for the care of the qualifying person(s)

15

18

Enter the smaller of line 17 or 18 19

16

Enter your earned income. See instructions

18

20

Enter the amount shown below that applies

to you.

21

Enter the smallest of line 19, 20, or 21

19

22

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-

20

23

Taxable benefits. Subtract line 29 from line 24. 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”

21

30

Part III

To claim the child and dependent care

credit, complete lines 31 through 35 below.

31

32

33

22

23

30

31 Enter $3,000 ($6,000 if two or more qualifying persons)

Subtract line 32 from line 31. If zero or less, stop. You cannot take the credit. 

Exception. If you paid 2007 expenses in 2008, see the instructions for line 9 

Enter the smaller of line 33 or 34. Also, enter this amount on line 3 on the front of this

form and complete lines 4 through 13

Add lines 26 and 29

35

32

33

35

15

16

14

14

Complete line 2 on the front of this form. Do not include in column (c) any benefits shown 

on line 32 above. Then, add the amounts in column (c) and enter the total here

34

34

Form 2441 (2008)

● 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 the

instructions for the amount to enter.

● All others, enter the amount from line 20.

24 Subtract line 23 from line 17

Enter $5,000 ($2,500 if married filing separately and you were required to enter your

spouse’s earned income on line 21)

25

Deductible benefits. Enter the smallest of line 22, 23, or 25. Also, include this amount

on the appropriate line(s) of your return. See instructions

26

27 Enter the smaller of line 22 or 25

28 Enter the amount from line 26 

29 Excluded benefits. Subtract line 28 from line 27. If zero or less, enter -0-

27

28

24

25

26

29

17 17 Combine lines 14 through 16. See instructions

( )

4,089,767

196,266,293

3,096

8,484,987

404,960,882

65,536

18,271,213

4,967

4,246

950,335

3,075,394

3,070,560

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
148

OMB No. 1545-0155

Form 3468 Investment Credit

 Attach to your tax return. See instructions. Attachment

Sequence No. 52

Name(s) shown on return Identifying number

1

For Paperwork Reduction Act Notice, see instructions. Form 3468 (2008)

c

⋅ 30% (.30)

⋅ 30% (.30)

5

Cat. No. 12276E

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.

(99)

Name of lessor

$

$

b

$

$

Department of the Treasury

Internal Revenue Service

2

5a

5b

5c

⋅ $1,000 5d

5e

⋅ 30% (.30)

⋅ $3,000

Kilowatt capacity of property in f 

above 

g

h Enter the lesser of line 5f or 5g

3

4

08

Part I Information Regarding the Election To Treat the Lessee as the Purchaser of Investment Credit Property

Address of lessor

Description of property

Amount for which you were treated as having acquired the property 

Energy credit:

a Basis of property using geothermal energy placed in service during

the tax year (see instructions) ⋅ 10% (.10)

Basis of property using solar illumination or solar energy placed in service

during the tax year (see instructions) 

Basis of property installed before October 4, 2008

d Kilowatt capacity of property in c 

above 

Qualified fuel cell property (see instructions):

e Enter the lesser of line 5c or 5d

f Basis of property installed after October 3, 2008 $ 5f

5g

5h

Qualified microturbine property (see instructions):

$ ⋅ 10% (.10) 5i

Basis of property installed during the tax

year

i

⋅ $200 5j

Kilowatt capacity of property in i

above 

j

k Enter the lesser of line 5i or 5j 5k

t Total. Add lines 5a, 5b, 5e, 5h, 5k, 5n, 5p, 5q, 5r, and 5s 5t

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.

5l

l

⋅ 10% (.10)

Basis of property installed after October 3, 2008 $

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 5m

n Multiply line 5l by 5m 5n

Qualified small wind energy property (see instructions):

o

⋅ 30% (.30)

Basis of property installed after 

October 3, 2008, and before 2009

$ 5o

p Enter the smaller of line 5o or $4,000 5p

Qualified investment credit facility property (see instructions):

s Basis of property installed after 2008 5s $ ⋅ 30% (.30)

Energy Credit (For Tax Years Beginning Before October 4, 2008), Qualifying Advanced Coal Project

Credit, Qualifying Gasification Project Credit, and Qualifying Advanced Energy Project Credit

Part II

q Basis of property installed after 2008 $ ⋅ 30% (.30) 5q

Geothermal heat pump systems (see instructions):

r Basis of property installed after October 3, 2008 5r $ ⋅ 10% (.10)

12

0

2,067

2,121

55,517

0

1

0

59,717

0

0

Total Forms Filed = 13,678

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
149

Form 3468 (2008) Page 2

10j

10m

Form 3468 (2008)

⋅ 15% (.15)

6

Rehabilitation credit from an electing large partnership (Schedule K-1 (Form 1065-B), box 9)

$

b

$

6a

6b

$ Enter the adjusted basis of the building as of the beginning date above 

(or the first day of your holding period, if later)

c

d

e Pre-1936 buildings located in the Gulf Opportunity Zone $ ⋅ 13% (.13)

f

g

h

i

10e

10g

10i

6d

a Basis of 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)

Basis of 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)

Qualifying advanced coal project credit (see instructions):

⋅ 30% (.30)

c

$ 6c

Basis of 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)

d Total. Add lines 6a, 6b, and 6c

⋅ 20% (.20)

7

$

b

$

7a

7b

a Basis of 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 include equipment that

separates and sequesters at least 75% of the project’s carbon dioxide 

emissions ⋅ 30% (.30)

Basis of qualified investment in property other than in a above placed 

in service during the tax year

Qualifying gasification project credit (see instructions):

7c c Total. Add lines 7a and 7b

Credit from cooperatives. Enter the unused investment credit from cooperatives

9 Add lines 5t, 6d, 7c, 8a, and 8b. Report this amount on Form 3800, line 1a 9

Energy Credit (For Tax Years Beginning Before October 4, 2008), Qualifying Advanced Coal Project

Credit, Qualifying Gasification Project Credit, and Qualifying Advanced Energy Project Credit (continued)

Part II

Rehabilitation Credit (For Tax Years Beginning in 2008) and Energy Credit (For Tax Years Beginning

After October 3, 2008)

Part III

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 date on which the 24- or 60-month measuring period begins

and ends

Enter the amount of the qualified rehabilitation expenditures incurred, or 

treated as incurred, during the period on line 10b above $

Pre-1936 buildings affected by a Midwestern disaster $ ⋅ 13% (.13) 10f

Other pre-1936 buildings $ ⋅ 10% (.10)

Certified historic structures located in the Gulf Opportunity 

Zone $ ⋅ 26% (.26) 10h

Certified historic structures affected by a Midwestern

disaster $ ⋅ 26% (.26)

j Other certified historic structures $ ⋅ 20% (.20)

For properties identified on lines 10h, 10i, or 10j, complete lines 10k and 10l

k

l

m

Enter the assigned NPS project number or the pass-through entity’s

employer identification number (see instructions)

Enter the date that the NPS approved the Request for Certification

of Completed Work (see instructions)

/ /

/ /

/ /

Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:

8a Qualifying advanced energy project credit (see instructions):

8b

8a

8b

Basis of qualified investment in advanced energy project property placed in 

service after February 17, 2009 $ ⋅ 30% (.30)

98,489

8,095

104,735

7

411

80,952

523,673

10,050

20

396

16,491

51

4,288

130

1,690

*

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

*Entry for this line is greater than zero, but too small to report
150

Form 3468 (2008) Page 3

17

Form 3468 (2008)

c

⋅ 30% (.30)

⋅ 30% (.30)

$

b

$

$

11a

11b

11c

⋅ $3,000 11d

11e

$ ⋅ 10% (.10) 11f

Basis of property installed during the tax

year

f

⋅ $200 11g

Kilowatt capacity of property in f 

above 

g

h Enter the lesser of line 11f or 11g 11h

q Total. Add lines 11a, 11b, 11e, 11h, 11k, 11m, 11n, 11o, and 11p 11q

13

15

Energy credit:

a Basis of property using geothermal energy placed in service during the

tax year (see instructions) ⋅ 10% (.10)

Basis of property using solar illumination or solar energy placed in service during 

the tax year (see instructions)

Basis of property installed during the tax

year

d Kilowatt capacity of property in c 

above 

Qualified fuel cell property (see instructions):

e Enter the lesser of line 11c or 11d

Rehabilitation Credit (For Tax Years Beginning in 2008) and Energy Credit (For Tax Years Beginning

After October 3, 2008) (continued)

Part III

11

Qualified microturbine property (see instructions):

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.

11i

i

⋅ 10% (.10) $

j If the electrical capacity of the property is measured in:

● Horsepower, divide 20,000 by the

horsepower. Enter 1.0 if the capacity is 

20,000 horsepower or less 11j

11k k Multiply line 11i by 11j

Qualified small wind energy property (see instructions):

11l

m Enter the smaller of line 11l or $4,000 11m

⋅ 30% (.30) $

l

Geothermal heat pump systems (see instructions):

o Basis of property installed during the tax year $ ⋅ 10% (.10) 11o

12

13

14

15

16

17

18

Credit from cooperatives. Enter the unused investment credit from cooperatives (see

instructions)

Add lines 10e through 10j, 10m, 11q, and 12

Rehabilitation and energy credits included on line 13 from passive activities

Subtract line 14 from line 13

Add lines 15 through 17. Report this amount on Form 3800, line 29a 18

12

14

16

Basis of property installed during the tax

year

.

Basis of property installed before 2009

● Megawatts, divide 15 by the megawatt

capacity. Enter 1.0 if the capacity is 15

megawatts or less

Rehabilitation and energy credits allowed for 2008 from a passive activity

Carryback of rehabilitation and energy credits from 2009

n Basis of property installed after 2008 $ ⋅ 30% (.30) 11n

Qualified investment credit facility property (see instructions):

p Basis of property installed after 2008 $ ⋅ 30% (.30) 11p

0

0

0

55

12

2,253

0

2,265

93,026

6,900

86,126

2,698

0

88,824

0

0

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
151

OMB No. 1545–0895 General Business Credit

Form 3800

Department of the Treasury

Internal Revenue Service  Attach to your tax return. Attachment

Sequence No. 22

 See separate instructions.

Name(s) shown on return Identifying number

Current Year Credit

1a

2

3 3

4 4

5 5

6

8

7

Passive activity credits included on line 2 (see instructions)

Subtract line 3 from line 2

Passive activity credits allowed for 2008 (see instructions)

Carryforward of general business credit to 2008. See instructions for the schedule to attach 

Carryback of general business credit from 2009 (see instructions)

Current year credit. Add lines 4 through 7

Part I

2

c

d

e

f

6

Add lines 1a through 1z

o

g

h

i

j

1g

1h

1i

1n

1a

1c

1d

1e

1f

Investment credit (Form 3468, Part II only) (attach Form 3468)

Credit for increasing research activities (Form 6765) 

Low-income housing credit (Form 8586, Part I only) (enter EIN if claiming this credit from a

pass-through entity: - )

Disabled access credit (Form 8826) (do not enter more than $5,000)

Renewable electricity production credit (Form 8835, Part I only)

Indian employment credit (Form 8845) 

Mine rescue team training credit (Form 8923)

Agricultural chemicals security credit (Form 8931)

1o

n

1j

Orphan drug credit (Form 8820)

b Welfare-to-work credit (Form 8861) 1b

8

7

p 1p

General credits from an electing large partnership (Schedule K-1 (Form 1065-B))

(99)

1k

New markets credit (Form 8874) (enter EIN if claiming this credit from a pass-through entity:

- )

k

1l

Credit for small employer pension plan startup costs (Form 8881) (do not enter more than $500)

l

1m

Credit for employer-provided child care facilities and services (Form 8882) (enter EIN if claiming 

this credit from a pass-through entity: - )

m

z

v

Biodiesel and renewable diesel fuels credit (attach Form 8864)

Low sulfur diesel fuel production credit (Form 8896)

1w

1v

08

Distilled spirits credit (Form 8906)

q 1q

Nonconventional source fuel credit (Form 8907)

1r

r

Energy efficient home credit (Form 8908)

s 1s

Alternative motor vehicle credit (Form 8910) (enter EIN if claiming this credit from a pass-through 

entity: - )

t 1t

Alternative fuel vehicle refueling property credit (Form 8911)

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2008)

Energy efficient appliance credit (Form 8909) 

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.

u 1u

w Credit for employer differential wage payments (Form 8932)

y Credit for contributions to selected community development corporations (Form 8847)

1x

1y

Credits for affected Midwestern disaster area employers (Form 5884-A)

x Carbon dioxide sequestration credit (Form 8933)

1z

5,181,677

98,489

8,743

462,680

162,172

21,983

13,029

31,781

518

4,259

1,910

4,366

19,465

11,399

4

986,920

196,537

790,383

190,631

4,200,664

204

18,005

13,094

34,801

16,262

N/A

15

1,176

162

526

1,030

6,289

Total Forms Filed = 524,506

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
152

Form 3800 (2008)

19a Enter the smaller of line 8 or line 18c

f

Foreign tax credit 12a

Personal credits from Form 1040, lines 48 through 54 (or Form

1040NR, lines 45 through 49) 

12a

c Credit from Form 8834 12c

d Non-business alternative motor vehicle credit (Form 8910, line 18) 12d

Non-business alternative fuel vehicle refueling property credit

(Form 8911, line 19)

Add lines 12a through 12e 12f

Net income tax. Subtract line 12f from line 11. If zero, skip lines 14 through 17 and enter -0- on line 18a

Tentative minimum tax:

14

Enter 25% (.25) of the excess, if any, of line 14 over $25,000 (see

instructions)

13

Subtract line 17 from line 13. If zero or less, enter -0-

17

16

b

12b

Enter the greater of line 15 or line 16

15

e

12e

14 Net regular tax. Subtract line 12f from line 9. If zero or less, enter -0-

18a

15

17

18a

13

● 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 

For a corporation electing to accelerate the research credit, enter the bonus depreciation amount 

attributable to the research credit. (see instructions) 18b

b

c Add lines 18a and 18b 18c

19a

Individuals, estates, and trusts: See the instructions for line 19a if claiming the research credit. 

C corporations: See the line 19a instructions if there has been an ownership change, acquisition, 

or reorganization.

b

c

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

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)

19b

19c

9

10

10 Alternative minimum tax:

11

Regular tax before credits:

Add lines 9 and 10

9

11

● 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 36

● Corporations. Enter the amount from Form 4626, line 14

● Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56 

Part II Allowable Credit

Form 3800 (2008) Page 2

3,533,880

70,636,132

77,572,445

74,034,724

16,567,590

1,649,280

95,277

4

29

2,590,300

70,890,176

6,732,000

675,902

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
153

Page 3

Part II Allowable Credit (Continued)

Form 3800 (2008)

Form 3800 (2008)

Note. If you are not filing Form 8844, skip lines 20 through 24 and enter -0- on line 25.

20

21

22

23

24

25

26

27

28

29a

b

c

d

e

f

30

31

32

Multiply line 16 by 75%

Enter the greater of line 15 or line 20

Subtract line 21 from line 13. If zero or less, enter -0-

Subtract line 19b from line 22. If zero or less, enter -0-

Enter the amount from Form 8844, line 10 or line 12

Empowerment zone and renewal community employment credit allowed. Enter the smaller of

line 23 or line 24

Subtract line 15 from line 13. If zero or less, enter -0-

Add lines 19b and 25

Subtract line 27 from line 26. If zero or less, enter -0-

Add lines 29a through 29g

Enter the smaller of line 28 or line 30

Credit allowed for the current year. Add lines 27 and 31.

Enter the work opportunity credit from Form 5884, line 10 or 

line 12

Enter the alcohol and cellulosic biofuel fuels credit from Form 6478,

line 15 or line 17

Enter the renewable electricity, refined coal, and Indian coal

production credit from Form 8835, Part II, line 36 or line 38

Enter the credit for employer social security and Medicare taxes

paid on certain employee tips from Form 8846, line 12

Enter the investment credit from Form 3468, Part III, line 18 (attach

Form 3468)

Enter the low-income housing credit from Form 8586, Part II, line 18 or

line 20

20

21

22

23

24

25

26

27

28

30

31

32

29a

29c

29b

29d

29f

29e

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 54 or Form 1040NR, line 49

● Corporations. Form 1120, Schedule J, line 5c

● Estates and trusts. Form 1041, Schedule G, line 2c 

g Enter the qualified railroad track maintenance credit from Form

8900, line 12 29g 44,714

16,396,399

16,303,807

7,480,607

7,384,439

262,966

121,940

57,492,923

751,112

56,741,811

57,927

88,824

2,487

19,507

1,326,193

851,438

1,649,280

530,560

585,727

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
OMB No. 1545-0074

Form 3903 Moving Expenses

 Attach to Form 1040 or Form 1040NR. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 62

Name(s) shown on return Your social security number

1 1

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

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

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

Transportation and storage of household goods and personal effects (see instructions)

Before you begin:

2

3

5

4

For Paperwork Reduction Act Notice, see back of form. Cat. No. 12490K Form 3903 (2008)

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.

General Instructions

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.

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.

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.

What’s New

For 2008, the standard mileage rate for

using your vehicle to move to a new home

is 19 cents a mile (27 cents a mile after

June 30, 2008).

To see if you meet the

distance test, you can

use the worksheet

below.

Distance Test Worksheet

1. miles

2. miles

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.

If you qualify to deduct expenses for

more than one move, use a separate Form

3903 for each move.

Number of miles from your old home to your new workplace

Number of miles from your old home to your old workplace

Subtract line 2 from line 1. If zero or less, enter -0-

1.

2.

3.

Yes.

Keep a Copy for Your Records

 See Members of the Armed Forces on the back, if applicable.

 See the Distance Test and Time Test in the instructions to find out if you can deduct your moving

expenses.

TIP

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 test and

time test that follow.

Members of the Armed Forces

may not have to meet the

distance and time tests. See

instructions on the back.

TIP

(99)

08

2,932,050

2,361,620

873,591

3,235,211

317,043

Total Forms Filed = 1,120,865

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

154
OMB No. 1545-0162 Credit for Federal Tax Paid on Fuels

Form 4136

Department of the Treasury

Internal Revenue Service

Attachment

 Attach this form to your income tax return. Sequence No. 23

Name (as shown on your income tax return) Taxpayer identification number

Cat. No. 12625R Form 4136 (2008)

2 Nontaxable Use of Aviation Gasoline

Nontaxable Use of Gasoline

(b) Rate (c) Gallons (d) Amount of credit

Off-highway business use

1

(e) CRN

362

3 Nontaxable Use of Undyed Diesel Fuel

Use on a farm for farming purposes

a

b

c Other nontaxable use (see Caution above line 1)

 See the separate instructions.

(a) Type of use

For Paperwork Reduction Act Notice, see the separate instructions.

Use in commercial aviation (other than foreign trade) 354

Other nontaxable use (see Caution above line 1)

a

b

Nontaxable use

Use in certain intercity and local buses (see Caution

above line 1)

a

b

d

Use in trains

360

350

$

4

$

$

 $ .183

.183

.183

.15/.000*

.193/.043*

.243

.243

.17

324

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 

Nontaxable use taxed at $.244 .243 $

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.

c

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a

c Use in certain intercity and local buses (see Caution

above line 1) .17 347

Use on a farm for farming purposes

Use on a farm for farming purposes

e .244 413

b .243

346

d Exported .184 411

c Exported .194/.044* 412

Exported

.243

d Exported .244 414

353





Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here 

*This rate applies after March 31, 2009.

e Nontaxable use taxed at $.044 .043 377

f Nontaxable use taxed at $.219 .218 369

Claimant certifies that the diesel fuel did not contain visible evidence of dye.

$

$

$

(99)

08

d LUST tax on aviation fuels used in foreign trade .001 433

52,070

336

808

35,717

0

137

2,905

0

326

0

7

39

14

84

1

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Data on this form reflects only form 1040 filers, not business or fiduciary filers Total Forms Filed = 317,783

155
Form 4136 (2008) Page 2

Sales by Registered Ultimate Vendors of Undyed Kerosene (Other

Than Kerosene For Use in Aviation)

7

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here 

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.

a

b Sales from a blocked pump

c

Registration No. 

Form 4136 (2008)

8 Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation

Use in commercial aviation (other than foreign trade)

taxed at $.244

a

b

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.

Registration No. 

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

346

$

.243

.243

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

355

(a) Type of use

.175/.000* $

.200

346

c Nonexempt use in noncommercial aviation .025/.200*

d Other nontaxable uses taxed at $.244 .243

Use in certain intercity and local buses .17 347

Use by a state or local government

e Other nontaxable uses taxed at $.219/.044* .218/.043*

Use in commercial aviation (other than foreign trade)

taxed at $.219/.044*

417

418

369



6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here 

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.

Registration No. 

a Use by a state or local government 360

b

$ .243 $

Use in certain intercity and local buses .17

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

350

5

*This rate applies after March 31, 2009.

Kerosene Used in Aviation (see Caution above line 1)

Kerosene used in commercial aviation (other than foreign

trade) taxed at $.244

Kerosene used in commercial aviation (other than foreign

trade) taxed at $.219/.044*

a

b

$ .200

.175/.000*

417

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

$

355

Nontaxable use (other than use by state or local

government) taxed at $.244

c

Nontaxable use (other than use by state or local

government) taxed at $.219/.044*

d

*This rate applies after March 31, 2009.

.243

.218/.043*

346

369

(a) Type

of use

$

$

e LUST tax on aviation fuels used in foreign trade .001 433

f LUST tax on aviation fuels used in foreign trade .001 433

294

117

7

2,905

2,905

2,905

0

137

294

35,717

84

84

117

1

1

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

156
Liquefied petroleum gas (LPG)

Form 4136 (2008) Page 3

Nontaxable Use of Alternative Fuel

“P Series” fuels

a

b

Form 4136 (2008)

c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.)

11

(b) Rate (d) Amount of credit (e) CRN

$ .183 $ 419

.183

.183

12 Alternative Fuel Credit and Alternative Fuel Mixture Credit

Liquefied petroleum gas (LPG)

“P Series” fuels

a

b

426

427

Registration No. 

(b) Rate (c) Gallons

or gasoline 

gallon

equivalents (GGE)

(d) Amount of credit (e) CRN

$ .50

.50

$

Compressed natural gas (CNG) (GGE = 121 cu. ft.)

Liquefied hydrogen

c

d

Any liquid fuel derived from coal (including peat) through the

Fischer-Tropsch process

Liquid fuel derived from biomass

e

f

g Liquefied natural gas (LNG)

.50

.50

.50

.50

.50

428

429

430

431

432

Liquefied hydrogen

Any liquid fuel derived from coal (including peat) through

the Fischer-Tropsch process

d

e

f Liquid fuel derived from biomass

g Liquefied natural gas (LNG)

.183

.243

.243

.243

420

421

422

423

424

425

(c) Gallons

or gasoline 

gallon

equivalents (GGE)

Biodiesel (other than agri-biodiesel) mixtures 388

Agri-biodiesel mixtures

a

b 390

(b) Rate (c) Gallons of 

biodiesel or 

renewable

diesel

(d) Amount of credit (e) CRN

$.50/1.00*

1.00

$

c Renewable diesel mixtures 1.00 307

9 Alcohol Fuel Mixture Credit

Alcohol fuel mixtures containing ethanol

Alcohol fuel mixtures containing alcohol (other than ethanol)

a

b

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.

Registration No. 

(c) Gallons of

alcohol

(d) Amount of credit (e) CRN

$ .51/.45*

.60

$ 393

394

10 Biodiesel or Renewable Diesel Mixture Credit

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 diesel fuel (other than

renewable diesel). The renewable diesel used to produce the renewable diesel mixture was derived from biomass (as defined in section

45K(c)(3)) using a thermal depolymerization process, met EPA’s registration requirements for fuels and fuel additives, and met ASTM D975

or D396. 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 details.

Registration No. 

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

*This rate applies after December 31, 2008.

*This rate applies after December 31, 2008.

h Liquefied gas derived from biomass .183 435

h Liquefied gas derived from biomass

i Compressed gas derived from biomass (GGE = 121 cu. ft.)

.50

.50

436

437

0

33

0

49

8

0

83

0

0

0

0

0

3

2,103

25

97

0

0

8

0

0

0

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

157
Form 4136 (2008) Page 4

Form 4136 (2008)

13 Registered Credit Card Issuers

Diesel fuel sold for the exclusive use of a state or local government

Kerosene sold for the exclusive use of a state or local government

a

b

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

$ .243 360

Registration No. 

$

17 $

17 Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on

Form 1040, line 68 (also check box b on line 68); Form 1120, line 32f(2); Form 1120S, line 

23c; Form 1041, line 24g; or the proper line of other returns. 

Kerosene for use in aviation sold for the exclusive use of a state or local

government taxed at $.219/.044*

c

346

369

.243

.218/.043*

Nontaxable use

Nontaxable Use of a Diesel-Water Fuel Emulsion

Exported

a

b

14

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

309

(a) Type of use

$ .197 $

.198 306

Blender credit

15 Diesel-Water Fuel Emulsion Blending

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

$ .046 $ 310

Registration No. 

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.

*This rate applies after March 31, 2009.

16 Exported Dyed Fuels and Exported Gasoline Blendstocks

Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001

Exported dyed kerosene

a

b

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

$ .001

.001

$ 415

416

95,267

0

0

0

0

0

2,905

35,717

84

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

158
Depreciation and Amortization OMB No. 1545-0172

Form 4562 (Including Information on Listed Property)

Department of the Treasury

Internal Revenue Service Attachment

 See separate instructions. Sequence No. 67

Name(s) shown on return Business or activity to which this form relates Identifying number

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

Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing 

separately, see instructions

5

5

(a) Description of property (b) Cost (business use only) (c) Elected cost

6

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 2007 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 2009. 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.

MACRS Depreciation (Do not include listed property.) (See instructions.)

(b) Month and

year placed in

service

(c) Basis for depreciation

(business/investment use

only—see instructions)

(d) Recovery

period (a) (e) Convention (f) Method (g) Depreciation deduction

Section B—Assets Placed in Service During 2008 Tax Year Using the General Depreciation System

19a 3-year property

b 5-year property

c 7-year property

d 10-year property

e 15-year property

f 20-year property

Residential rental 27.5 yrs. MM S/L

property

h

27.5 yrs. MM S/L

Nonresidential real MM S/L

property

i

MM S/L

Section C—Assets Placed in Service During 2008 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

Special Depreciation Allowance and Other Depreciation (Do not include listed property.) (See instructions.)

17 MACRS deductions for assets placed in service in tax years beginning before 2008 17

15 Property subject to section 168(f)(1) election 15

16 Other depreciation (including ACRS) 16

Summary (See instructions.)

21 Listed property. Enter amount from line 28 21

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 instr.

22

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 (2008)

Part IV

Part I

Part II

Part III

 Attach to your tax return.

39 yrs.

Section A

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 

Classification of property

g 25-year property 25 yrs. S/L

Special depreciation allowance for qualified property (other than listed property) placed in service 

during the tax year (see instructions) 

14

14

08

(99)

3,862

1,880,491

1,996,341

13,109,517

17,310,134

3,069,728

5,791,567

1,923,216

868,420

180,750,010

15,940

57,184,587

282,019,461

1,071,802

17,669

1,665,925

undetermined type

Total GDS cost

5,689

10,188,363

Total ADS Cost = 2,755,396 Total ADS Deduction = 79,560

125,277,129

EPZONE

40,418,344

1,150,149,164

50,360,691

50,300,594

1,763,855

516,523,026

49,847,845

9,946,740

20,994

4,008,917

43,986,654

430,455

2,131,047

2,012,207

208,397

247,115

61,966

41,454

4,140,026

910,008

50,117

820

28,623

7,198,055

Total Forms Filed = 11,867,829

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

159
Form 4562 (2008) Page 2

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

(i)

Elected

section 179

cost

(h)

Depreciation

deduction

(g)

Method/

Convention

(f)

Recovery

period

(e)

Basis for depreciation

(business/investment

use only)

(d)

Cost or other

basis

(c)

Business/

investment use percentage

(b)

Date placed in

service

(a)

Type of property (list

vehicles first)

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

(f)

Vehicle 6

(e)

Vehicle 5

(d)

Vehicle 4

(c)

Vehicle 3

(b)

Vehicle 2

(a)

Vehicle 1

Total business/investment miles driven

during the year (do not include commuting

miles) 

30

31 Total commuting miles driven during the year

Total other personal (noncommuting)

miles driven 

32

Total miles driven during the year. Add

lines 30 through 32 

33

Was the vehicle available for personal Yes No Yes No Yes No Yes No Yes No Yes No

use during off-duty hours? 

34

Was the vehicle used primarily by a

more than 5% owner or related person?

35

Is another vehicle available for personal 

use? 

36

Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees

Yes No Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, 

by your employees?

37

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

38

39 Do you treat all use of vehicles by employees as personal use?

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?

40

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.

Amortization

(e)

Amortization

period or

percentage

(b)

Date amortization

begins

(c)

Amortizable

amount

(d)

Code

section

(f)

Amortization for

this year

(a)

Description of costs

42 Amortization of costs that begins during your 2008 tax year (see instructions):

43 Amortization of costs that began before your 2008 tax year 43

44 Total. Add amounts in column (f). See the instructions for where to report 44

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.

Part VI

Part V

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).

Form 4562 (2008)

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

25

total 26e + 27e

1,908,849

53,215,131

7,198,055

1,880,491

4,748,288

1,483,057

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

160
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

2008

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 $100. But if the loss arose in a Midwestern disaster area because of a specified

major disaster, enter -0-. See the instructions for a list of specified major disasters . . . . . . . . . . 11 

12 Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

Caution: Use only one Form 4684 for lines 13 through 24.

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 loss attributable to a federally declared disaster . 17 

18a 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 the Standard Deduction Worksheet–Line 40 in the Form 1040 instructions. Also, check the box on 

line 39c of Form 1040. If your standard deduction also includes the deduction for state or local real estate 

taxes, go to line 18b. Otherwise, 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. . . . . . . 18a 

b If your standard deduction includes the deduction for state or local real estate taxes, check this box and do not 

complete the rest of Section A . . . . . . . . . . . . . . . . . . . . . . . . �

19 Subtract line 18a from line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 19 

20 Add the amounts on line 12 of all Forms 4684 on which you entered -0- on line 11 . . . . . . . . . . 20 

21 Is line 20 less than line 19?

No. Enter the amount from line 16 on Schedule A (Form 1040), line 20, or Form 1040NR, Schedule A, line 8. Estates and 

trusts enter the amount from line 16 on the "Other deductions" line of your tax return. Do not complete the rest of Section A.

Yes. Subtract line 20 from line 19 . . . . . . . . . . . . . . . . . . . . . . . 21 

22 Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 36. Estates and trusts, see instructions 22 

23 Subtract line 22 from line 21. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . 23 

24 Add lines 18a, 20, and 23. 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 . . . . . . . . 24 

For Paperwork Reduction Act Notice, see page 5 of the instructions. Cat. No. 12997O Form 4684 (2008)

2,479,415

35,825

6,253,147

1,994,303

6,261,460

44,138

362,843

2,787,720

2,786,448

3,015,587

2,726,245

1,745,271

Total Forms Filed = 721,740

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

161
Form 4684 (2008) 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.)

25 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 

26 Cost or adjusted basis of each property . . . . . 26 

27 Insurance or other reimbursement (whether or not you 

filed a claim). See the instructions for line 3 . . . . 27 

Note: If line 26 is more than line 27, skip line 28.

28 Gain from casualty or theft. If line 27 is more than line 26, enter 

the difference here and on line 35 or line 40, column (c), except as 

provided in the instructions for line 39. Also, skip lines 29 through 

33 for that column. See the instructions for line 4 if line 27 includes

insurance or other reimbursement you did not claim, or you 

received payment for your loss in a later tax year. . . . . 28 

29 Fair market value before casualty or theft . . . . 29 

30 Fair market value after casualty or theft. . . . . 30 

31 Subtract line 30 from line 29 . . . . . . . . 31 

32 Enter the smaller of line 26 or line 31 . . . . . 32 

Note: If the property was totally destroyed by casualty or lost 

from theft, enter on line 32 the amount from line 26.

33 Subtract line 27 from line 32. If zero or less, enter -0- 33 

34 Casualty or theft loss. Add the amounts on line 33. Enter the total here and on line 35 or line 40 (see instructions) . . 34 

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

35 ( ) ( )

( ) ( )

36 Totals. Add the amounts on line 35 . . . . . . . . . . . . 36 ( ) ( )

37 Combine line 36, 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 . . . . . . . . . . . . . . . . . . . . . . . 37 

38 Enter the amount from line 36, 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 . . . . 38 

Casualty or Theft of Property Held More Than One Year

39 Casualty or theft gains from Form 4797, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . 39 

40 ( ) ( )

( ) ( )

41 Total losses. Add amounts on line 40, columns (b)(i) and (b)(ii) . . . . . 41 ( ) ( )

42 Total gains. Add lines 39 and 40, column (c) . . . . . . . . . . . . . . . . . . . . . . 42 

43 Add amounts on line 41, columns (b)(i) and (b)(ii) . . . . . . . . . . . . . . . . . . . . 43 

44 If the loss on line 43 is more than the gain on line 42:

a Combine line 41, column (b)(i) and line 42, 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 . . . . . . . . . . . . . . . . . . . . . 44a

b Enter the amount from line 41, 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 . . . . . 44b

45 If the loss on line 43 is less than or equal to the gain on line 42, combine lines 42 and 43 and enter here. Partnerships 

(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3 . . . . 45 

Note: Partnerships, enter the amount from line 44a, 44b, or line 45 on Form 1065, Schedule K, line 11.

S corporations, enter the amount from line 44a or 44b on Form 1120S, Schedule K, line 10.

Form 4684 (2008)

-337,793

3,434,097

82,353

165,026

2,235,281

9,253,171

-1,398,888

5,823,412

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

162
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

2008

Name(s) shown on return Identifying number

1 Enter the gross proceeds from sales or exchanges reported to you for 2008 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 45 . . . . . . . . . . . . . . . . . . . . . . . . 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 37 and 44a . . . . . . . . . . . . . . . . . . . 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 41, 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 (2008)

-6,885,064

72,125,246

83,942,422

149,547

7,114,313

1,126,510

30,212,644

122,545,436

3,700,811

22,688,918

122,450

13,706,803

1,189,914

6,355,927

-1,012,299

61,679

81,208

-6,907,925

22,861

Total Forms Filed = 2,838,411

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

163
Form 4797 (2008) 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,

and mining exploration costs (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 39. 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 (2008)

5,915,513

30,290,443

183,401

19

256,972

22

36,646,369

6,355,927

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

164
OMB No. 1545-0074 Farm Rental Income and Expenses Form 4835 (Crop and Livestock Shares (Not Cash) Received by Landowner (or Sub-Lessor))

(Income not subject to self-employment tax) Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040 or Form 1040NR. 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 2008 (see instructions)? Yes No

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

2a Cooperative distributions (Form(s) 1099-PATR) 2a 2b Taxable amount 2b

3a 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 2008 5a 5b Taxable amount 5b

c If election to defer to 2009 is attached, check here  5d Amount deferred from 2007 5d

6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 6

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

7

Expenses—Farm Rental Property. Do not include personal or living expenses.

8

8

20

9

20

9 Chemicals

22 Rent or lease:

Conservation expenses (see

instructions)

10

10

a

11

22a

11 Custom hire (machine work) b Other (land, animals, etc.)

12 Depreciation and section 179 23 Repairs and maintenance 

expense deduction not

claimed elsewhere

22b

24 Seeds and plants 

25 25 Storage and warehousing

26

12

26 Supplies

27 Taxes 27

Employee benefit programs

other than on line 21 (see

Schedule F instructions) 

13

13 28 Utilities 28

29

14 Veterinary, breeding, and

medicine 

14 Feed 29

15 Fertilizers and lime 15

Other expenses

(specify):

16

30a

16 Freight and trucking

a

17

30b

17 Gasoline, fuel, and oil

b

18

30c

18 Insurance (other than health)

c

30d

19 Interest:

d

30e

a Mortgage (paid to banks, etc.)

e

b Other 19b

Labor hired (less employment

credits) (see Schedule F

instructions)

31 Total expenses. Add lines 8 through 30g (see instructions)  31

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

32

If line 32 is a loss, check the box that describes your investment in this activity 33a All investment is at risk.

(see instructions)

33  33b Some investment is not at risk.

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. Form 4835 (2008)

Part I

Part II

Car and truck expenses (see

Schedule F instructions). Also

attach Form 4562 

19a

30

Cat. No. 13117W

f 30f

21

21

24

 See instructions on back.

Pension and profit-sharing

plans

23

g 30g

Vehicles, machinery,

and equipment (see

instructions) 

c

(99)

08

Total Forms Filed = 592,708

594,939

6,501,822

297,250

1,019,467 1,006,781

28,088

749

161,229 156,878

2,542,540

10,573,095

191,907

894,979

4,495

176,922

373,733

185,879

66,201

0

344,852

350,775

141,905

793,734

6,173,463

4,399,632

143,380

79,696

269,928

33,865

52,176

764,672

352,066

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

165
OMB No. 1545-0191

Form 4952 Investment Interest Expense Deduction

 Attach to your tax return. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 51

Name(s) shown on return Identifying number

1 Investment interest expense paid or accrued in 2008 (see instructions) 1

2 Disallowed investment interest expense from 2007 Form 4952, line 7 2

3 Total investment interest expense. Add lines 1 and 2 3

4a

Gross income from property held for investment (excluding any net

gain from the disposition of property held for investment)

4a

5 Investment expenses (see instructions) 5

6 Net investment income. Subtract line 5 from line 4h. If zero or less, enter -0- 6

Cat. No. 13177Y Form 4952 (2008)

General Instructions

Section references are to the Internal

Revenue Code unless otherwise noted.

Total Investment Interest Expense

Net Investment Income

Investment Interest Expense Deduction

b Qualified dividends included on line 4a 

c Subtract line 4b from line 4a

d Net gain from the disposition of property held for investment 

e Enter the smaller of line 4d or your net capital gain from the disposition

of property held for investment (see instructions)

f Subtract line 4e from line 4d

Disallowed investment interest expense to be carried forward to 2009. 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

4f

4b

4c

7

8

Part III

Part I

Part II

Purpose of Form

Use Form 4952 to figure the amount of

investment interest expense you can deduct

for 2008 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.

● You do not have any other deductible

investment expenses.

● Your investment income from interest and

ordinary dividends minus any qualified

dividends is more than your investment

interest expense.

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

Specific Instructions

Part I—Total Investment

Interest Expense

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.

Line 1

For Paperwork Reduction Act Notice, see back of form.

● You do not have any carryover of disallowed

investment interest expense from 2007.

Exception. You do not have to file Form 4952 

if all of the following apply.

g Enter the amount from lines 4b and 4e that you elect to include in investment income (see

instructions)

h Investment income. Add lines 4c, 4f, and 4g 4h

4g

4d

4e

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.

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.

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.

(99)

rules apply to investment interest, personal

interest, trade or business interest, home

mortgage interest, and passive activity

interest. See Pub. 535, Business Expenses.

Part II—Net Investment

Income

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

Line 4a

08

33,845,175

28,447,286

19,179,702

53,024,877

91,904,871

21,945,972

4,565,079

118,415,922

15,918,861

104,341,833

24,577,591

171,388,667

153,042,997

61,138,126

193,334,639

Total Forms Filed = 1,886,484

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

166
Cat. No. 13187U

OMB No. 1545-0193

Form 4972 Tax on Lump-Sum Distributions

(From Qualified Plans of Participants Born Before January 2, 1936)

Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040, Form 1040NR, or Form 1041. Sequence No. 28

Name of recipient of distribution Identifying number

Complete this part to see if you can use Form 4972

Yes No

1

1

2

Was this a distribution of a plan participant’s entire balance (excluding deductible voluntary employee

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

2

3

4

3 Was this distribution paid to you as a beneficiary of a plan participant who was born before 

January 2, 1936?

5a

5a Did you use Form 4972 after 1986 for a previous distribution from your own plan? If “Yes,” do not use this 

form for a 2008 distribution from your own plan

Complete this part to choose the 20% capital gain election (see instructions)

Capital gain part from Form 1099-R, box 3 6

Multiply line 6 by 20% (.20)  7

Complete this part to choose the 10-year tax option (see instructions)

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

10

11

12

14

15

16

17

18

22

For Paperwork Reduction Act Notice, see instructions. Form 4972 (2008)

Did you roll over any part of the distribution? If “Yes,” do not use this form

Death benefit exclusion for a beneficiary of a plan participant who died before August 21, 1996

Total taxable amount. Subtract line 9 from line 8

Current actuarial value of annuity from Form 1099-R, box 8. If none, enter -0-

Part III

Part I

Part II

6

7

8

9

10

11

12

14

15

16

17

18

22

19

20

21

13

19

20

21

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.

13

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

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

Divide line 11 by line 12 and enter the result as a decimal (rounded

to at least three places)

Multiply line 16 by the decimal on line 20

Subtract line 21 from line 11

Multiply line 12 by 50% (.50), but do not enter more than $10,000

Subtract $20,000 from line 12. If line 12 is 

$20,000 or less, enter -0-

Multiply line 14 by 20% (.20)

Minimum distribution allowance. Subtract line 15 from line 13

Subtract line 16 from line 12

Federal estate tax attributable to lump-sum distribution

Subtract line 18 from line 17. If line 11 is zero, skip lines 20 through 22 and go to line 23

.

If you answered “No” to both questions 3 and 4, do not use this form.

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?

b

Multiply line 19 by 10% (.10) 23

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

Multiply line 22 by 10% (.10) 26

27

Tax on amount on line 26. Use the Tax Rate Schedule in the

instructions

Multiply line 27 by ten (10) 28

Subtract line 28 from line 25. Multiple recipients, see instructions  29

23

24

25

26

27

28

29

30

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 

(99)

08

119

229,827

0

229,827

0

229,827

59,667

0

2,186

0

21,856

21,864

Total Forms Filed = 13,735

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

167
Additional Taxes on Qualified Plans OMB No. 1545-0074 5329 (Including IRAs) and Other Tax-Favored Accounts Form

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 29

 Attach to Form 1040 or Form 1040NR.

Name of individual subject to additional tax. If married filing jointly, see instructions. Your social security number

Home address (number and street), or P.O. box if mail is not delivered to your home

City, town or post office, state, and ZIP code If this is an amended

return, check here 

Enter your excess contributions from line 16 of your 2007 Form 5329 (see instructions). If zero,

go to line 15

13

14 14

If your traditional IRA contributions for 2008 are less than your

maximum allowable contribution, see instructions. Otherwise, enter -0-

15

2008 traditional IRA distributions included in income (see instructions)

15

2008 distributions of prior year excess contributions (see instructions)

Add lines 10, 11, and 12

Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter -0-

Excess contributions for 2008 (see instructions)

Additional Tax on Early Distributions

Complete this part if you took a taxable distribution (other than a qualified disaster recovery assistance or qualified 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

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

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 59, or Form

1040NR, line 54 4

For Privacy Act and Paperwork Reduction Act Notice, see page 6 of the instructions. Cat. No. 13329Q Form 5329 (2008)

Apt. no.

Part I

Part II

If you only owe the additional 10% tax on early distributions, you may be able to report this tax directly on Form 1040, line 59, or 

Form 1040NR, line 54, without filing Form 5329. See the instructions for Form 1040, line 59, or for Form 1040NR, line 54.

Fill in Your Address Only

If You Are Filing This

Form by Itself and Not

With Your Tax Return



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).

5 5

6

7

8

6

7

8

Additional Tax on Certain Distributions From Education Accounts

Distributions included in income from Coverdell ESAs and QTPs

9

10

Distributions included on line 5 that are not subject to the additional tax (see instructions)

11

Amount subject to additional tax. Subtract line 6 from line 5

12

Additional tax. Enter 10% (.10) of line 7. Include this amount on Form 1040, line 59, or Form 1040NR, line 54

9

10

11

12

Part III Additional Tax on Excess Contributions to Traditional IRAs

Complete this part if you contributed more to your traditional IRAs for 2008 than is allowable or you had an amount

on line 17 of your 2007 Form 5329.

Total excess contributions. Add lines 14 and 15 16

Additional tax. Enter 6% (.06) of the smaller of line 16 or the value of your traditional IRAs on December 31, 2008 

(including 2008 contributions made in 2009). Include this amount on Form 1040, line 59, or Form 1040NR, line 54 17

16

17

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).

 See separate instructions.

13

(99)

Part IV Additional Tax on Excess Contributions to Roth IRAs

Enter your excess contributions from line 24 of your 2007 Form 5329 (see instructions). If zero, go to line 23

If your Roth IRA contributions for 2008 are less than your maximum

allowable contribution, see instructions. Otherwise, enter -0-

18 18

19

Complete this part if you contributed more to your Roth IRAs for 2008 than is allowable or you had an amount on line 

25 of your 2007 Form 5329.

20 2008 distributions from your Roth IRAs (see instructions)

21 Add lines 19 and 20

22 Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter -0-

23 Excess contributions for 2008 (see instructions)

24 Total excess contributions. Add lines 22 and 23

Additional tax. Enter 6% (.06) of the smaller of line 24 or the value of your Roth IRAs on December 31, 2008

(including 2008 contributions made in 2009). Include this amount on Form 1040, line 59, or Form 1040NR, line 54

25

21

22

23

24

25

19

20

08

6,908

13,886,804

1,400,346

11,691

6,466

116,871

110,420

140,287

Total Forms Filed = 1,555,643

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

168
Form 5329 (2008) Page 2

Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs)

Minimum required distribution for 2008 (see instructions) 50

Amount actually distributed to you in 2008 51

Subtract line 51 from line 50. If zero or less, enter -0- 52

Additional tax. Enter 50% (.50) of line 52. Include this amount on Form 1040, line 59, or Form 1040NR, line 54 53

Additional Tax on Excess Contributions to Archer MSAs

Enter the excess contributions from line 40 of your 2007 Form 5329 (see instructions). If zero,

go to line 39

Additional tax. Enter 6% (.06) of the smaller of line 40 or the value of your Archer MSAs on

December 31, 2008 (including 2008 contributions made in 2009). Include this amount on Form

1040, line 59, or Form 1040NR, line 54

38

53

34

39

26

27

Part VI

Part V

34

35

Additional Tax on Excess Contributions to Coverdell ESAs

Enter the excess contributions from line 32 of your 2007 Form 5329 (see instructions). If zero,

go to line 31

If the contributions to your Coverdell ESAs for 2008 were less than the 

maximum allowable contribution, see instructions. Otherwise, enter -0-

36

37

26

35

39

40

41

50

51

52

36

37

38

If the contributions to your Archer MSAs for 2008 are less than the

maximum allowable contribution, see instructions. Otherwise, enter -0-

2008 distributions from your Archer MSAs from Form 8853, line 10

Add lines 35 and 36

Prior year excess contributions. Subtract line 37 from line 34. If zero or less, enter -0-

Excess contributions for 2008 (see instructions)

Total excess contributions. Add lines 38 and 39

Complete this part if you or your employer contributed more to your Archer MSAs for 2008 than is allowable or you

had an amount on line 41 of your 2007 Form 5329.

Complete this part if you did not receive the minimum required distribution from your qualified retirement plan.

Complete this part if the contributions to your Coverdell ESAs for 2008 were more than is allowable or you had an

amount on line 33 of your 2007 Form 5329.

28 2008 distributions from your Coverdell ESAs (see instructions)

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

27

28

31 Excess contributions for 2008 (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, 2008 (including 2008 contributions made in 2009). Include this amount on Form

1040, line 59, or Form 1040NR, line 54 33

40

41

Form 5329 (2008)

Part VII Additional Tax on Excess Contributions to Health Savings Accounts (HSAs)

45 Add lines 43 and 44 45

49

Additional tax. Enter 6% (.06) of the smaller of line 48 or the value of your HSAs on December 31, 2008 (including 

2008 contributions made in 2009). Include this amount on Form 1040, line 59, or Form 1040NR, line 54

49

Part VIII

42 Enter the excess contributions from line 48 of your 2007 Form 5329. If zero, go to line 47 42

43 If the contributions to your HSAs for 2008 are less than the maximum 

allowable contribution, see instructions. Otherwise, enter -0-

44 2008 distributions from your HSAs from Form 8889, line 16

46 Prior year excess contributions. Subtract line 45 from line 42. If zero or less, enter -0- 46

47 Excess contributions for 2008 (see instructions) 47

48 Total excess contributions. Add lines 46 and 47 48

43

44

Complete this part if you, someone on your behalf, or your employer contributed more to your HSAs for 2008 than is 

allowable or you had an amount on line 49 of your 2007 Form 5329.

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. Sign Here Only If You

Are Filing This Form

by Itself and Not With

Your Tax Return  Your signature  Date

Date Preparer’s SSN or PTIN Preparer’s

signature

Check if selfemployed

Firm’s name (or yours

if self-employed),

address, and ZIP code

EIN

Phone no.





Paid

Preparer’s

Use Only ( )

1,557

50

376

835

16,681

3,112

208,839

7,751

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

169
170

OMB No. 1545-0074 First-Time Homebuyer Credit

Form 5405

 Attach to Form 1040

Department of the Treasury

Internal Revenue Service

Name(s) shown on return Your social security number

Cat. No. 11880I Form 5405 (2008) (Rev. 2-2009)

2

3

4

4

2

For Paperwork Reduction Act Notice, see page 3.

Part I General Information

Enter your modified adjusted gross income (see instructions)

Divide line 3 by $20,000 and enter the result as a decimal (rounded to at least three places).

Enter the smaller of:

3

Part II Credit

A Address of home qualifying for the credit (if different from the address shown on return)

1

No. Skip lines 3 through 5 and enter the amount from line 1 on line 6.

Yes. Subtract $75,000 ($150,000 if married filing jointly) from the

amount on line 2 and enter the result

Is line 2 more than $75,000 ($150,000 if married filing jointly)?

1

08

5 Multiply line 1 by line 4 5

6 Subtract line 5 from line 1. This is your credit. Enter here and on Form 1040, line 69 6

General Instructions

Section references are to the Internal Revenue Code.

Who Can Claim the Credit

In general, you can claim the credit if you are a first-time

homebuyer. You are considered a first-time homebuyer if:

● You purchased your main home located in the United

States after April 8, 2008, and before December 1, 2009.

Who Cannot Claim the Credit

1. Your modified adjusted gross income is $95,000 or

more ($170,000 or more if married filing jointly). See the

instructions for line 2.

b. A corporation in which you directly or indirectly

own more than 50% in value of the outstanding stock

of the corporation.

a. Your spouse, ancestors (parents, grandparents,

etc.), or lineal descendants (children, grandchildren,

etc.).

B Date acquired (see instructions)

C If you are choosing to claim the credit on your 2008 return for a main home bought after December 31, 2008, and before 

December 1, 2009, check here (see instructions) 

● $7,500 ($8,000 if you purchased your home in 2009), but only half of that amount if married

filing separately, or

● 10% of the purchase price of the home.

If someone other than a spouse also held an interest in the home, enter only your share of this

amount (see instructions)

Do not enter more than 1.000 X .

Purpose of Form

Use Form 5405 to claim the first-time homebuyer credit.

The credit may give you a refund even if you do not owe

any tax.

For homes purchased in 2008, the credit operates

much like an interest-free loan. You generally must repay

it over a 15-year period. For homes purchased in 2009,

you must repay the credit only if the home ceases to be

your main home within the 36-month period beginning on

the purchase date. See Repayment of Credit on page 2.

● You (and your spouse if married) did not own any other

main home during the 3-year period ending on the date of

purchase.

If you constructed your main home, you are treated as

having purchased it on the date you first occupied it.

Main home. Your main home is the one you live in most

of the time. It can be a house, houseboat, housetrailer,

cooperative apartment, condominium, or other type of

residence.

You cannot claim the credit if any of the following apply.

2. You are, or were, eligible to claim the District of

Columbia first-time homebuyer credit for any tax year.

This rule does not apply for a home purchased in 2009.

3. Your home financing comes from tax-exempt

mortgage revenue bonds. This rule does not apply for a

home purchased in 2009.

4. You are a nonresident alien.

5. Your home is located outside the United States.

6. You sell the home, or it ceases to be your main

home, before the end of 2008.

7. You acquired your home by gift or inheritance.

8. You acquired your home from a related person.

A related person includes:

Attachment

Sequence No. 163

c. A partnership in which you directly or indirectly

own more than 50% of the capital interest or profits

interest.

(Rev. February 2009)

8,497,862

58,876,074

495,581

183,125

132,833

8,365,028

Total Forms Filed = 1,204,526

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
171

Residential Energy Efficient Property Credit Form 5695 OMB No. 1545-0074

Department of the Treasury

Internal Revenue Service

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13540P Form 5695 (2008)

 See instructions.

Attachment

Sequence No. 158  Attach to Form 1040 or Form 1040NR.

Name(s) shown on return Your social security number

08

Before you begin: Figure the amount of any District of Columbia first-time homebuyer credit you are claiming.

4

1 1

3

8

Qualified solar electric property costs

2

11

12

22

25

27

26 26

12

1040 filers: Enter the total, if any, of your credits from Form

1040, lines 47 through 51; line 12 of the Line 11 worksheet in

Pub. 972 (see instructions); Form 8396, line 11; Form 8839, line

18; and Form 8859, line 11.

23

2 Multiply line 1 by 30% (.30)

Enter the smaller of line 2 or line 3

Qualified solar water heating property costs

Multiply line 5 by 30% (.30)

4

Maximum credit amount

Enter the smaller of line 6 or line 7

Qualified fuel cell property costs

Multiply line 9 by 30% (.30)

Kilowatt capacity of property on line 9 above  X $1,000

Enter the smaller of line 10 or line 11

22

3 Maximum credit amount

5

6

7

8

9

10

5

7

6

9

11

10

Credit carryforward from 2007. Enter the amount, if any, from your 2007 Form 5695, line 34

23 Add lines 4, 8, 12, 17, 21, and 22

25

1040NR filers: Enter the amount, if any, from Form 1040NR,

lines 44 through 46; line 12 of the Line 11 worksheet in Pub. 972

(see instructions); Form 8396, line 11; Form 8839, line 18; and

Form 8859, line 11. 

Subtract line 25 from line 24. If zero or less, enter -0- here and on line 27

$4,000

$2,000

24 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 24

27 Residential energy efficient property credit. Enter the smaller of line 23 or line 26 here and on 

Form 1040, line 53, or Form 1040NR, line 48, and check box c on that line

28 Credit carryforward to 2009. If line 27 is less than line 23, subtract line 

27 from line 23 28

.

Note. Skip lines 1 through 21 if you only have a credit carryforward from 2007.

13 Qualified small wind energy property costs 13

14 Multiply line 13 by 30% (.30) 14

16 Maximum credit amount 16

18 Qualified geothermal heat pump property costs 18

19 Multiply line 18 by 30% (.30) 19

20 Maximum credit amount 20

15 Kilowatt capacity of property on line 13 above  . X $1,000 15

17 Enter the smallest of lines 14, 15, or 16 17

21 Enter the smaller of line 19 or line 20 21

$2,000

$2,000

479,185

143,760

77,380

221,267

66,386

55,854

17,347

5,204

9,415,762

5,164

246,297

75,277

3,935,384

210,966

35,331

22,280

215,283

64,585

193,272

7,785

484,154

145,247

77,834

Total Forms Filed = 250,467

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
OMB No. 1545-0219

Form 5884 Work Opportunity Credit

Department of the Treasury

Internal Revenue Service  Attach to your tax return. 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.

1a

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

Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others, 

go to line 5

4

4

Qualified first-year wages of employees who worked for you at least 

120 hours but fewer than 400 hours $  25% (.25)

Qualified first-year wages of employees who worked for you at

least 400 hours $  40% (.40)

a

b

1b

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see

instructions) 

Add lines 6 through 9. Cooperatives, estates, and trusts, continue on to line 11. All others, report 

this amount on Form 3800, line 29b

11

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13570D Form 5884 (2008)

Qualified second-year wages of employees certified as long-term

family assistance recipients $  50% (.50)

c

1c

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 2008 from a passive activity (see instructions) 7

9 Carryback of the work opportunity credit from 2009 (see instructions) 9

12 Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form 3800, 

line 29b 12

08

Carryforward of any work opportunity credit that originated in a tax year that began after 2006 and 

carryforward from 2007 of the New York Liberty Zone business employee credit

8

8

10

10

2

Section references are to the Internal Revenue Code unless

otherwise noted.

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.

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.

General Instructions

What’s New

● The tax liability limit is no longer figured on this form;

instead, it must be figured on Form 3800, General Business

Credit.

● The period for hiring a Hurricane Katrina employee is

extended from a 2- to a 4-year period beginning on August 28,

2005.

● Food stamp recipients are now referred to as Supplemental

Nutritional Assistance Program (SNAP) recipients.

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

How To Claim the Credit

7,181

34,551

41,865

557,830

675,039

133

599,084

47,997

551,088

33,364

89,976

Total Forms Filed = 61,538

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

172
OMB No. 1545-0074

Form 6251 Alternative Minimum Tax—Individuals

 See separate instructions.

Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040 or Form 1040NR. Sequence No. 32

Name(s) shown on Form 1040 or Form 1040NR Your social security number

17

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 2), and go to line 2. Otherwise, enter the amount from Form 1040, line 38 (minus any amount on Form 8914, 

line 2), and go to line 7. (If less than zero, enter as a negative amount.)

2

 3

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- 

4

Miscellaneous deductions from Schedule A (Form 1040), line 27

Taxes from Schedule A (Form 1040), line 9

5

6 If Form 1040, line 38, is over $159,950 (over $79,975 if married filing separately), enter the amount from 

line 11 of the Itemized Deductions Worksheet on page A-10 of the instructions for Schedule A (Form 1040)

7

8

12

18

13

14

19

20

21

30

31

32

33

Exemption. (If you were under age 24 at the end of 2008, see page 8 of the instructions.)

34

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

● 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.

Alternative minimum tax foreign tax credit (see page 9 of the instructions)

Tentative minimum tax. Subtract line 33 from line 32

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) 

For Paperwork Reduction Act Notice, see page 12 of the instructions. Cat. No. 13600G Form 6251 (2008)

Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet on page 2 of the instructions

1

2

3

4

5

6

7

8

9

10

11

12

13

31

30

32

33

34

35

( )

IF your filing status is . . . AND line 29 is not over . . . THEN enter on line 30 . . .

Single or head of household $112,500 $46,200

9

10

11

35

Alternative Minimum Tax (AMT)

AMT. Subtract line 35 from line 34. If zero or less, enter -0-. Enter here and on Form 1040, line 45

Part I

Part II

16

Married filing jointly or qualifying widow(er) 150,000 69,950

Married filing separately 75,000 34,975

If line 29 is over the amount shown above for your filing status, see page 8 of the instructions.

15

36 36



(99)

Tax refund from Form 1040, line 10 or line 21 ( )

Investment interest expense (difference between regular tax and AMT) 

Depletion (difference between regular tax and AMT)

Net operating loss deduction from Form 1040, line 21. Enter as a positive amount

Interest from specified private activity bonds exempt from the regular tax

Qualified small business stock (7% of gain excluded under section 1202)

Exercise of incentive stock options (excess of AMT income over regular tax income)

Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A)

Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) 

Disposition of property (difference between AMT and regular tax gain or loss)

Depreciation on assets placed in service after 1986 (difference between regular tax and AMT)

Passive activities (difference between AMT and regular tax income or loss)

Loss limitations (difference between AMT and regular tax income or loss) 

Circulation costs (difference between regular tax and AMT)

22 Long-term contracts (difference between AMT and regular tax income)

23 Mining costs (difference between regular tax and AMT)

24 Research and experimental costs (difference between regular tax and AMT) 

25 Income from certain installment sales before January 1, 1987

26 Intangible drilling costs preference

27 Other adjustments, including income-based related adjustments

28 Alternative tax net operating loss deduction

Alternative minimum taxable income. Combine lines 1 through 28. (If married filing separately and line 

29 is more than $214,900, see page 8 of the instructions.)

14

16

17

18

19

20

21

22

23

24

25

26

27

29

( )

( )

● 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.



08

● If you are filing Form 2555 or 2555-EZ, see page 9 of the instructions for the amount to enter.

15

29

If claiming the standard deduction, enter any amount from Form 4684, line 18a, as a negative amount ( )

28

25,647,301

1,873,261,396

1,797,593

194,255,333

1,503,078

31,711,880

12,828,204

9,234,205

-1,484,466

411,638

36,655,878

2,684,308

60,523

804,990

1,832,513

-10,463

-3,640,769

1,708,421

1,631,376

19,734

-11,123

-277,954

118,232

146,972

1,689

295,606

320,442

7,070,039

438,085,887

1,804,383,036

434,866,509

14,685,465

420,230,863

423,185,890

2,115,382,770

49,903

Total Forms Filed = 9,374,519

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

173
Form 6251 (2008) Page 2

37

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

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

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

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

Subtract line 41 from line 37 

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 

Enter the smaller of line 46 or line 47 

Add lines 43, 50, and 52 

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

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

38

39

40

41

42

43

44

47

49

55

40

41

42

43

48

38

39

Tax Computation Using Maximum Capital Gains Rates

Enter the smaller of line 37 or line 40

Multiply line 49 by 15% (.15) 

Form 6251 (2008)

Part III

50

51

52

53

Enter the smaller of line 37 or line 38 

48

47

51

Subtract line 48 from line 47

Subtract line 47 from line 41

Multiply line 51 by 25% (.25) 

54

50

If line 39 is zero or blank, skip lines 51 and 52 and go to line 53. Otherwise, go to line 51.

52

53

54

55

45



Enter:

● $65,100 if married filing jointly or qualifying widow(er),

● $32,550 if single or married filing separately, or

● $43,650 if head of household.

46 46

45

44

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-

Subtract line 45 from line 44. If zero or less, enter -0- 

49

457,495,205

410,574,082

8,565,717

465,210,297

291,609,634

1,511,420

61,614,781

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

174
OMB No. 1545-0228 Installment Sale Income

Form 6252  Attach to your tax return.

Department of the Treasury

Internal Revenue Service

 Use a separate form for each sale or other disposition of

property on the installment method.

Attachment

Sequence No. 79

Name(s) shown on return Identifying number

Description of property 

Date acquired (month, day, year)  / / Date sold (month, day, year) 

Was the property sold to a related party (see instructions) after May 14, 1980? If “No,” skip line 4 Yes No

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

Gross Profit and Contract Price. Complete this part for the year of sale only.

1

Selling price including mortgages and other debts. Do not include interest whether stated or unstated

Mortgages, debts, and other liabilities the buyer assumed or took

the property subject to (see instructions) 

2a

3

Subtract line 6 from line 5

4

Cost or other basis of property sold

5 5

Depreciation allowed or allowable

6

6

Adjusted basis. Subtract line 9 from line 8

7 7

Commissions and other expenses of sale

8 8

Income recapture from Form 4797, Part III (see instructions)

9 9

Add lines 10, 11, and 12

10 10

Subtract line 13 from line 5. If zero or less, do not complete the rest of this form (see instructions)

11

If the property described on line 1 above was your main home, enter the amount of your excluded

gain (see instructions). Otherwise, enter -0-

11

12

Gross profit. Subtract line 15 from line 14

12

13

Subtract line 13 from line 6. If zero or less, enter -0-

13

Contract price. Add line 7 and line 17

14 14

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.

15

Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. For years

after the year of sale, see instructions 

15

16

If this is the year of sale, enter the amount from line 17. Otherwise, enter -0-

16

17

Payments received during year (see instructions). Do not include interest, whether stated or unstated

17

18

Add lines 20 and 21

18

Payments received in prior years (see instructions). Do not include 

interest, whether stated or unstated 

19

19

20

Installment sale income. Multiply line 22 by line 19

20

21

Enter the part of line 24 that is ordinary income under the recapture rules (see instructions)

21

Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 (see instructions)

22 22

Related Party Installment Sale Income. Do not complete if you received the final payment this tax year.

Name, address, and taxpayer identifying number of related party

Did the related party resell or dispose of the property (“second disposition”) during this tax year?

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.

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 (month, day, year)  / /

The first disposition was a sale or exchange of stock to the issuing corporation.

The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition.

The second disposition occurred after the death of the original seller or buyer.

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).

23

Selling price of property sold by related party (see instructions)

23

24 24

Enter contract price from line 18 for year of first sale

25 25

Enter the smaller of line 30 or line 31

26 26

Total payments received by the end of your 2008 tax year (see instructions)

27

Subtract line 33 from line 32. If zero or less, enter -0-

28

Multiply line 34 by the gross profit percentage on line 19 for year of first sale

29

Enter the part of line 35 that is ordinary income under the recapture rules (see instructions)

30

Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797 (see instructions)

30

For Paperwork Reduction Act Notice, see page 4. Form 6252 (2008)

Part II

Part I

Part III

Yes No

Cat. No. 13601R

b

a

b

c

d

e

31

32

33

34

35

36

37

31

32

33

34

35

36

37

/ /

08

3,868

124,282,102

39,279,827

137,404

39,142,423

3,868

0

63,539,802

17,009,791

46,530,011

416,520

46,193,988

221,011

62,315,898

65,312,777

65,533,788

Total Forms Filed = 775,767

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

175
OMB No. 1545-0644 Gains and Losses From Section 1256

Contracts and Straddles Form 6781

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 82  Attach to your tax return.

Name(s) shown on tax return Identifying number

A Mixed straddle election

B Straddle-by-straddle identification election

C Mixed straddle account election

D Net section 1256 contracts loss election

Section 1256 Contracts Marked to Market

(a) Identification of account (b) (Loss)

1

2 Add the amounts on line 1 in columns (b) and (c)

4

5

Form 1099-B adjustments. See instructions and attach schedule 

Combine lines 3 and 4 

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 

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

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

Gains and Losses From Straddles. Attach a separate schedule listing each straddle and its components.

Section A—Losses From Straddles

(h) Recognized loss.

If column (f) is more

than (g), enter

difference.

Otherwise, enter -0-

(f) Loss.

If column (e)

is more than

(d), enter

difference.

Otherwise,

enter -0-

(e) Cost or

other basis

plus

expense of

sale

(g)

Unrecognized

gain on

offsetting

positions

(c) Date 

closed out

or sold

(b) Date 

entered

into or

acquired

(d) Gross

sales price (a) Description of property

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) 

( )

Enter the long-term portion of losses from line 10, column (h), here and include on the appropriate line of

Schedule D (see instructions) 

b

Section B—Gains From Straddles

(f) Gain. If column

(d) is more than (e),

enter difference.

Otherwise, enter -0-

12

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) 

Unrecognized Gains From Positions Held on Last Day of Tax Year. Memo Entry Only (see instructions)

(e) Unrecognized gain. 

If column (c) is more 

than (d), enter difference.

Otherwise, enter -0-

(d) Cost or other basis 

as adjusted

(c) Fair market value on last

business day of tax year

14

Form 6781 (2008)

Part I

Part II

Part III

(e) Cost or other

basis plus

expense of sale

(c) Date 

closed out

or sold

(b) Date 

entered

into or

acquired

(d) Gross

sales price (a) Description of property

(a) Description of property (b) Date 

acquired

Cat. No. 13715G

Check all applicable boxes (see instructions).

(c) Gain

Note: If line 5 shows a net gain, skip line 6 and enter the gain on line 7. Partnerships and S corporations, see 

instructions.

For Paperwork Reduction Act Notice, see page 4.

13a

11a

11b

13b

3

4

5

6

7

8

9

3 Net gain or (loss). Combine line 2, columns (b) and (c) 

2 ( )

08

16,177,830

437,937

-59,889

16,117,941

637,939

6,702,352

16,755,880

10,053,529

65,914

28,186

686,289

Total Forms Filed = 483,821

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

176
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? 

31,707,045 26,266,919

Total Forms Filed = 6,997,323

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

177
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

132,878

32,545,897

11,376,789 1,307,717 5,310,126

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

178
Mortgage Interest Credit OMB No. 1545-0074

Form 8396 (For Holders of Qualified Mortgage Credit Certificates Issued by

State or Local Governmental Units or Agencies) Department of the Treasury 

Internal Revenue Service

Attachment

 Attach to Form 1040 or 1040NR. 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.

Current Year Mortgage Interest Credit

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

1

2 %

Enter the certificate credit rate shown on your mortgage credit certificate. Do not enter the

interest rate on your home mortgage

2

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

3

4 Enter any 2005 credit carryforward from line 18 of your 2007 Form 8396 4

5 Enter any 2006 credit carryforward from line 16 of your 2007 Form 8396 5

6 Enter any 2007 credit carryforward from line 19 of your 2007 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

9 1040 filers:

10 Subtract line 9 from line 8. If zero or less, enter -0- here and on line 11 and go to Part II 10

13 13

14

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 53, or Form 1040NR, line 48, and check box a on 

that line

14

Mortgage Interest Credit Carryforward to 2009. (Complete only if line 11 is less than line 7.)

15 15

Add lines 3 and 4

16 16

Enter the amount from line 7

17

Enter the larger of line 11 or line 12

17

18 18

Subtract line 14 from line 13

19

2007 credit carryforward to 2009. Enter the smaller of line 6 or line 15

19

Subtract line 16 from line 15

2006 credit carryforward to 2009. Enter the smaller of line 5 or line 17

2008 credit carryforward to 2009. Subtract line 11 from line 3. If zero or less, enter -0-

Part I

Part II

For Paperwork Reduction Act Notice, see back of form. Cat. No. 62502X Form 8396 (2008)

You must reduce your deduction for home mortgage interest on Schedule A (Form 1040) 

by the amount on line 3.

 See instructions on back.

Name of Issuer of Mortgage Credit Certificate Mortgage Credit Certificate Number Issue Date

11

12 12

Enter the total of the amounts from Form 1040, lines 47 through 51; and line 

12 of the line 11 Worksheet in Pub. 972 (see instructions).

1040NR filers: Enter the amount from Form 1040NR, lines 44 through 46; and line 12 of the 

line 11 Worksheet in Pub. 972 (see instructions).

11

(99)

08



51,257

43,319

3,455

6,042

20,080

80,834

213,145

6,527

206,620

Total Forms Filed = 47,229

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

179
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.)

Combine lines 3a, 3b, and 3c

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

Note: Enter all numbers in Part II as positive amounts. See page 8 of the instructions for an example.

Subtract line 7 from line 6

10

Combine lines 1a, 1b, and 1c

Part I

Part II

Part III

OMB No. 1545-1008 Passive Activity Loss Limitations Form 8582

 See separate instructions. Department of the Treasury

Internal Revenue Service  Attach to Form 1040 or Form 1041.

Attachment

Sequence No. 88

Name(s) shown on return Identifying number

2008 Passive Activity Loss

1a

Activities with net income (enter the amount from Worksheet 1,

column (a))

1a

1b

Activities with net loss (enter the amount from Worksheet 1,

column (b))

b

1c

Prior years unallowed losses (enter the amount from Worksheet

1, column (c))

c

d 1d

All Other Passive Activities

3a

Activities with net income (enter the amount from Worksheet 3,

column (a))

3a

3b

Activities with net loss (enter the amount from Worksheet 3,

column (b))

b

3c

c

d

Prior years unallowed losses (enter the amount from Worksheet 3,

column (c))

4

4

Special Allowance for Rental Real Estate Activities With Active Participation

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 8

9 Multiply line 8 by 50% (.5). Do not enter more than $25,000. If married filing separately, see page 8 9

Enter the smaller of line 5 or line 9 10

Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities

12

11

Add the income, if any, on lines 1a and 3a and enter the total

Total losses allowed from all passive activities for 2008. Add lines 10, 14, and 15. See 

page 10 of the instructions to find out how to report the losses on your tax return

For Paperwork Reduction Act Notice, see page 12 of the instructions. Form 8582 (2008)

3d

Cat. No. 63704F

( )

( )

( )

( )

If line 4 is a loss and: ● Line 1d is a loss, go to Part II. 

(99)

Add lines 2a and 2b

2a Commercial revitalization deductions from Worksheet 2, column (a) 2a

2b

Prior year unallowed commercial revitalization deductions from

Worksheet 2, column (b)

b

c 2c

( )

( )

Commercial Revitalization Deductions From Rental Real Estate Activities

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.

If line 2c is a loss, go to Part III. Otherwise, go to line 15.

Note: Enter all numbers in Part III as positive amounts. See the example for Part II on page 8 of the instructions.

Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions

Enter the loss from line 4

Reduce line 12 by the amount on line 10 

Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 

Part IV Total Losses Allowed

13

14

15

16

11

12

13

14

15

16

( )

● 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.

08

13,840,631

45,026,399

49,532,849

47,687,209

-83,379,427

9,702

331,710

341,412

38,081,736

43,239,252

49,014,820

-54,172,335

-137,893,174

89,212,474

52,033

1,093,074

14,553

19,773,584

388,772,625

19,794,972

472,000,980

119,673,099

35,444,751

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 4,211,406

180
Cat. No. 63987I

OMB No. 1545-0984

Form 8586 Low-Income Housing Credit

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 36a  Attach to your tax return.

Name(s) shown on return Identifying number

Number of Forms 8609-A attached for buildings placed in service before

January 1, 2008 

1

2

3

3

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)

Current year credit from attached Form(s) 8609-A for buildings placed in service before

January 1, 2008 (see instructions) 

4

5

4

6

5

Form 8586 (2008)

7

6

For Paperwork Reduction Act Notice, see instructions.

(99)

Part I low-income housing credit for buildings placed in service before January 1, 2008, from

partnerships, S corporations, estates, and trusts 

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 

Amount allocated to beneficiaries of the estate or trust (see instructions) 

Estates and trusts. Subtract line 6 from line 5. Report this amount on Form 3800, line 1d 7

08

Part I

Part II

Buildings Placed in Service Before January 1, 2008

Buildings Placed in Service After December 31, 2007

8 Number of Forms 8609-A attached for buildings placed in service after

December 31, 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)

Current year credit from attached Form(s) 8609-A for buildings placed in service after

December 31, 2007 (see instructions) 

10

Part II low-income housing credit for buildings placed in service after December 31, 2007, from

partnerships, S corporations, estates, and trusts 

11

Add lines 10 and 11. Partnerships and S corporations, report this amount on Schedule K; all

others, continue to line 13 

12

Low-income housing credit included on line 12 from passive activities (see instructions)

Subtract line 13 from line 12

Low-income housing credit allowed for 2008 from a passive activity (see instructions)

13

14

15

16 Carryforward of low-income housing credit for 2007 fiscal-year filers (see instructions) 

17 Carryback of low-income housing credit from 2009 (see instructions) 

18 Add lines 14 through 17. Estates and trusts, go to line 19; all others, report this amount on 

Form 3800, line 29d 

Amount allocated to beneficiaries of the estate or trust (see instructions) 

Estates and trusts. Subtract line 19 from line 18. Report this amount on Form 3800, line 29d

19

20

10

11

12

13

14

15

16

17

18

19

20

147,555

4,960

142,601

233

1,766

1,998

579

1,419

1,068

0

2,487

Total Forms Filed = 52,988

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

181
OMB No. 1545-0074

Form 8606 Nondeductible IRAs

 See separate instructions.

Department of the Treasury

Internal Revenue Service

Attachment

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

Home address (number and street, or P.O. box if mail is not delivered to your home) Apt. no. Fill in Your Address Only

If You Are Filing This

Form by Itself and Not

With Your Tax Return

City, town or post office, state, and ZIP code

1

1 Enter your nondeductible contributions to traditional IRAs for 2008, including those made for

2008 from January 1, 2009, through April 15, 2009 (see page 5 of the instructions) 

2 Enter your total basis in traditional IRAs (see page 6 of the instructions) 2

3 Add lines 1 and 2 

4

3

Enter those contributions included on line 1 that were made from January 1, 2009, through 

April 15, 2009

5

4

Subtract line 4 from line 3 5

6 Enter the value of all your traditional, SEP, and SIMPLE IRAs as of

December 31, 2008, 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)

8

7

Enter the net amount you converted from traditional, SEP, and SIMPLE 

IRAs to Roth IRAs in 2008. Do not include amounts converted that

you later recharacterized (see page 7 of the instructions). Also enter

this amount on line 16 

9 9

10

Add lines 6, 7, and 8 

10

 .

11

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”

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 

12

12

13

Multiply line 7 by line 10. This is the nontaxable portion of your

distributions that you did not convert to a Roth IRA 

13

14

15a

Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2008 and earlier years

Cat. No. 63966F Form 8606 (2008)



In 2008, did you take a

distribution from traditional,

SEP, or SIMPLE IRAs, or

make a Roth IRA conversion?

No

Yes

Enter the amount from line 3 on

line 14. Do not complete the rest

of Part I.

 Go to line 4.



6

For Privacy Act and Paperwork Reduction Act Notice, see page 9 of the instructions.

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 2008.

● You took distributions from a traditional, SEP, or SIMPLE IRA in 2008 and you made nondeductible contributions to 

a traditional IRA in 2008 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 2008 (excluding any portion 

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2008 or an earlier year.

Enter your distributions from traditional, SEP, and SIMPLE IRAs in

2008. 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

Add lines 11 and 12. This is the nontaxable portion of all your distributions 

14

8

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).

(99)

Subtract line 12 from line 7. 

15b

08

15a

b Amount on line 15a attributable to qualified disaster recovery assistance distributions (see page 

7 of the instructions). Also enter this amount on Form 8930, line 13 

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 

c

15c 5,454,020

3,214,148

19,471,170

22,685,318

13,289

22,672,030

63,162,236

6,183,012

451,681

69,796,929

23,883

718,139

743,243

21,942,075

5,472,589

18,580

Total Forms Filed = 2,117,641

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

182
Form 8606 (2008) Page 2

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. Sign Here Only If You

Are Filing This Form

by Itself and Not With

Your Tax Return  Your signature  Date

Part III

Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2008 (excluding 

any portion you recharacterized).

17

18

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) 

16

19 Enter your total nonqualified distributions from Roth IRAs in 2008 including any qualified first-time

homebuyer distributions (see page 7 of the instructions)

20 Qualified first-time homebuyer expenses (see page 7 of the instructions). Do not enter more than 

$10,000

21 Subtract line 20 from line 19. If zero or less, enter -0- and skip lines 22 through 25

22 Enter your basis in Roth IRA contributions (see page 8 of the instructions) 

19

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 

Form 8606 (2008)

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 2008, you cannot convert any amount from traditional, SEP, or SIMPLE IRAs to Roth IRAs 

for 2008. If you erroneously made a conversion, you must recharacterize (correct) it (see page 7 of the instructions).

Part II

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 2008. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2008 or 2009 (see page 7

of the instructions) 

17

18

Distributions From Roth IRAs

Complete this part only if you took a distribution from a Roth IRA in 2008. 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).

25a Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c 

20

21

25a

2008 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs

22

24 Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from qualified 

retirement plans to a Roth IRA (see page 8 of the instructions)

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 8 of the instructions)

24

23

Date Preparer’s SSN or PTIN Preparer’s

signature

Check if selfemployed

Firm’s name (or yours

if self-employed),

address, and ZIP code

EIN

Phone no.





Paid

Preparer’s

Use Only ( )

b Amount on line 25a attributable to qualified disaster recovery assistance distributions (see page 

8 of the instructions). Also enter this amount on Form 8930, line 14 

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 

25b

25c 1,062,288

1,687,214

53,144

1,634,070

2,730,505

57,891

2,682,520

2,018,520

505,246

1,284,669

1,074,913

12,624

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

183
OMB No. 1545-0074 Tax for Certain Children Who Have Investment 

Income of More Than $1,800 Form 8615

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 33

 Attach only to the child’s Form 1040, Form 1040A, or Form 1040NR.

Child’s name shown on return Child’s social security number

Parent’s name (first, initial, and last). Caution: See instructions before completing. Parent’s social security number

Parent’s filing status (check one):

Child’s Net Investment Income

1 Enter the child’s investment income (see instructions) 1

If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter

$1,800. Otherwise, see instructions

2

2

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

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

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

5

Tentative Tax Based on the Tax Rate of the Parent

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

6

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

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

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

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

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

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 

16 Add lines 13 and 15 16

17

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 

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. Form 8615 (2008)

A B

C

Single

Cat. No. 64113U



Part III

Part I

Part II

(99)  See separate instructions.

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).

Married filing jointly Married filing separately Head of household Qualifying widow(er)

08

879,301

5,091,160

845,260

4,268,079

3,945,173

165,454,981

3,957,218

173,357,373

44,063,009

42,439,281

1,623,728

7,902,391 355,171

803,578

739,937

68,500

872,077

592,878

4,685,110

Total Forms Filed = 451,188

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

184
OMB No. 1545-1073

Form 8801

Department of the Treasury

Internal Revenue Service Attachment

Sequence No. 74  Attach to Form 1040, 1040NR, or 1041.

Name(s) shown on return Identifying number

Net Minimum Tax on Exclusion Items

1 Combine lines 1, 6, and 10 of your 2007 Form 6251. Estates and trusts, see instructions 1

2 Enter adjustments and preferences treated as exclusion items (see instructions) 2

3 ( ) 3 Minimum tax credit net operating loss deduction (see instructions)

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 $207,500 and you were married filing separately for 2007, see instructions

4

4

5

Enter: $66,250 if married filing jointly or qualifying widow(er) for 2007; $44,350 if single or head of

household for 2007; or $33,125 if married filing separately for 2007. Estates and trusts, enter $22,500

5

6

Enter: $150,000 if married filing jointly or qualifying widow(er) for 2007; $112,500 if single or

head of household for 2007; or $75,000 if married filing separately for 2007. 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 this form is for a child under age 18, 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

11

● If for 2007 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

51 here. Form 1040NR filers, see instructions.

Minimum tax foreign tax credit on exclusion items (see instructions) 12

13

14

Tentative minimum tax on exclusion items. Subtract line 12 from line 11

14

15

Enter the amount from your 2007 Form 6251, line 34, or 2007 Form 1041, Schedule I, line 55

15 Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0-

Cat. No. 10002S

Part I

Credit for Prior Year Minimum Tax—

Individuals, Estates, and Trusts

For Paperwork Reduction Act Notice, see page 4 of the instructions. Form 8801 (2008) (Rev. 2-2009)

(99)

● All others: If line 10 is $175,000 or less ($87,500 or less if married filing separately for

2007), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract

$3,500 ($1,750 if married filing separately for 2007) from the result. Form 1040NR filers,

see instructions.

12

13



08

● If for 2007 you filed Form 2555 or 2555-EZ, see page 2 of the instructions for the amount to enter.

 See separate instructions. (Rev. February 2009)

Total Forms Filed = 1,347,917

461,620,895

54,391,490

2,392,757

524,827,625

82,546,013

190,396,402

356,977,961

89,244,620

46,799,166

483,283,988

104,568,838

2,457,576

102,122,923

95,357,626

8,720,979

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

185
16 16

Current Year Nonrefundable and Refundable Credits and Carryforward to 2009

Enter the amount from your 2007 Form 6251, line 35, or 2007 Form 1041, Schedule I, line 56

17 17

18

Enter the amount from line 15

18

19

Subtract line 17 from line 16. If less than zero, enter as a negative amount

19

20

2007 credit carryforward. Enter the amount from your 2007 Form 8801, line 28

20 Enter your 2007 unallowed qualified electric vehicle credit (see instructions)

22 22

25

Combine lines 18 through 21. If zero or less, enter -0-

25

26

Enter your 2008 regular income tax liability minus allowable credits (see instructions)

26

27 27

Enter the amount from your 2008 Form 6251, line 34, or 2008 Form 1041, Schedule I, line 54

28

Subtract line 26 from line 25. If zero or less, enter -0-

28

30

Current year nonrefundable credit. Enter the smaller of line 24 or line 27. Also enter this amount

on your 2008 Form 1040, line 54 (check box b); Form 1040NR, line 49 (check box b); or Form 1041,

Schedule G, line 2d

30

Is line 29 more than line 28?

Part II

29 ● Estates and trusts: Leave lines 29 and 30 blank and go to line 31.

● Individuals: Did you have a minimum tax credit carryforward to 2006 (on your 2005 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 29 and 30 blank and go to line 31.

Yes. Complete Part IV of Form 8801 to figure the amount to enter

No. Leave line 30 blank and go to line 31.

Yes. Subtract line 28 from line 29. This is your current year refundable credit. Enter the

result here and on your 2008 Form 1040, line 68 (check box c), or Form 1040NR, line 68 

31 Credit carryforward to 2009. Subtract the larger of line 28 or line 29 from line 24. Keep a

record of this amount because you may use it in future years

29

31

Form 8801 (2008) (Rev. 2-2009) Page 2

Form 8801 (2008) (Rev. 2-2009)

21

21

Enter as a negative amount any alternative minimum tax for 2007 or any prior year that is

attributable to the exercise of incentive stock options and was unpaid as of October 3, 2008

(see instructions)

23

23

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

24 Add lines 22 and 23. If zero, stop here and see instructions 24

( )

9,537,815

7,795,990

816,836

9,739,352

12,633

11,242,667

77,231,585

81,605,716

2,668,299

944,771

2,675,958

2,505,260

4,669

3,355

10,742,963

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

186
187

Tax Computation Using Maximum Capital Gains Rates

Enter the amount from Form 8801, line 10. If you filed Form 2555 or 2555-EZ for 2007, enter

the amount from line 3 of the worksheet on page 2 of the instructions

32

32

33

Enter the amount from line 6 of your 2007 Qualified Dividends and

Capital Gain Tax Worksheet, the amount from line 13 of your 2007

Schedule D Tax Worksheet, or the amount from line 22 of the 2007

Schedule D (Form 1041), whichever applies*

33

34

Enter the amount from line 19 of your 2007 Schedule D (Form

1040), or line 14b, column (2), of the 2007 Schedule D (Form 1041)

34

35

Add lines 33 and 34, and enter the smaller of that result or the

amount from line 10 of your 2007 Schedule D Tax Worksheet

35

36

37

Enter the smaller of line 32 or line 35

37

38

Subtract line 36 from line 32

38

39

If line 37 is $175,000 or less ($87,500 or less if married filing separately for 2007), multiply line

37 by 26% (.26). Otherwise, multiply line 37 by 28% (.28) and subtract $3,500 ($1,750 if

married filing separately for 2007) from the result. Form 1040NR filers, see instructions 

39

Enter:

● $63,700 if married filing jointly or qualifying widow(er) for 2007,

● $31,850 if single or married filing separately for 2007,

● $42,650 if head of household for 2007, or

● $2,150 for an estate or trust.

Form 1040NR filers, see instructions

42 Enter the smaller of line 32 or line 33 42

43

Form 8801 (2008) (Rev. 2-2009) Page 3

Part III

44

45

Multiply line 43 by 5% (.05) 

Subtract line 43 from line 42

Subtract line 42 from line 36

Multiply line 47 by 25% (.25) 

Add lines 38, 44, 46, and 48

45

46

Caution. If you did not complete the 2007 Qualified Dividends and Capital Gain Tax

Worksheet, the 2007 Schedule D Tax Worksheet, or Part V of the 2007 Schedule D (Form

1041), see the instructions before completing this part.

If line 34 is zero or blank, skip lines 47 and 48 and go to line 49. Otherwise, go to line 47.

Form 8801 (2008) (Rev. 2-2009)

Enter the smaller of line 41 or line 42

* The 2007 Qualified Dividends and Capital Gain Tax Worksheet is on page 35 of the 2007 Instructions for Form 1040. The 2007 Schedule D Tax Worksheet is on

page D-10 of the 2007 Instructions for Schedule D (Form 1040) (page 43 of the 2007 Instructions for Form 1041).

43

If line 32 is $175,000 or less ($87,500 or less if married filing separately for 2007), multiply line

32 by 26% (.26). Otherwise, multiply line 32 by 28% (.28) and subtract $3,500 ($1,750 if

married filing separately for 2007) from the result. Form 1040NR filers, see instructions

Enter the smaller of line 49 or line 50 here and on line 11. If you filed Form 2555 or 2555-EZ

for 2007, do not enter this amount on line 11. Instead, enter it on line 4 of the worksheet on

page 2 of the instructions 51

36

44

Multiply line 45 by 15% (.15) 

49

47

48

50

46

47

48

49

51

50

40 Enter the amount from line 7 of your 2007 Qualified Dividends and

Capital Gain Tax Worksheet, the amount from line 14 of your 2007

Schedule D Tax Worksheet, or the amount from line 23 of the 2007

Schedule D (Form 1041), whichever applies. If you did not complete

either worksheet or Part V of the 2007 Schedule D (Form 1041),

enter -0-. Form 1040NR filers, see instructions 40

41 Subtract line 40 from line 39. If zero or less, enter -0- 41

If you figured your 2007 tax using the 2007 Qualified Dividends

and Capital Gain Tax Worksheet, skip line 34 and enter the

amount from line 33 on line 35. Otherwise, go to line 34.

Caution. If for 2007 you filed Form 1040NR, 1041, 2555, or 2555-EZ, see page 4 of the

instructions before completing lines 33, 34, and 35.

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
188

Tentative Refundable Credit

52 Enter the amount from line 22 52

56 Add lines 53 through 55 56

57

Form 8801 (2008) (Rev. 2-2009) Page 4

Part IV

Form 8801 (2008) (Rev. 2-2009)

53

Enter the total of lines 18 and 20 from your 2006 Form 8801.

If zero or less, enter -0-

53

54

Enter the total of lines 18 and 20 from your 2007 Form 8801.

If zero or less, enter -0-

54

55

Enter the total of lines 18 and 20 from your 2008 Form 8801.

If zero or less, enter -0-

55

Long-term unused minimum tax credit. Subtract line 56 from line 52 (If zero or less, enter -0-

here and on line 61 and go to line 62)

57

58 Multiply line 57 by 50% (.50) 58

59

60

61

Enter the amount from your 2007 Form 8801, line 55

Enter the larger of line 58 or line 59

Enter the smaller of line 57 or line 60

59

60

61

63 Add lines 61 and 62. Enter the result here and on line 29 63

62 Enter the amount from line 23 62

1,022,855

497,478

480,899

477,340

1,455,717

5,346,402

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
Yes. Subtract $8,500 from the amount on line 4a. Enter the result

OMB No. 1545-0074

Additional Child Tax Credit Form 8812

Complete and attach to Form 1040, Form 1040A, or Form 1040NR. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 47

Name(s) shown on return Your social security number

For Paperwork Reduction Act Notice, see back of form. Cat. No. 10644E Form 8812 (2008)

3

2

4a

6

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

Add lines 7 and 8

1

Enter the total of the amounts from Form 1040, lines

27 and 58, plus any taxes that you identified using code 

“UT” and entered on the dotted line next to line 61.

Enter -0-.

Enter the total of the amounts from Form 1040, lines

64a and 65.

Enter the total of the amount from Form 1040A, line

40a, plus any excess social security and tier 1 RRTA

taxes withheld that you entered to the left of line 43

(see instructions on back).

Enter the amount from line 1 of your Child Tax Credit Worksheet on page 43 of the Form 1040 instructions, 

page 38 of the Form 1040A instructions, or page 19 of the Form 1040NR instructions. If you used Pub.

972, enter the amount from line 8 of the worksheet on page 4 of the publication

Enter the amount from Form 1040, line 52, Form 1040A, line 33, or Form 1040NR, line 47

Subtract line 2 from line 1. If zero, stop; you cannot take this credit

8

9



6

 1040A filers:

1040 filers:

1040 filers:

1040A filers:

1

2

13

Enter this amount on

Form 1040, line 66,

Form 1040A, line 41, or

Form 1040NR, line 61. 



8812

1040

1040A

. . . . . . . . . .

3

Earned income (see instructions on back). If your main home was in a

Midwestern disaster area when the disaster occurred, and you are electing to 

use your 2007 earned income, check here 

5 Is the amount on line 4a more than $8,500?

No. Leave line 5 blank and enter -0- on line 6.

4a

5

Multiply the amount on line 5 by 15% (.15) and enter the result

7

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.

7

8

9

10

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.

13 This is your additional child tax credit

Part III

Part I

Part II

All Filers

Certain Filers Who Have Three or More Qualifying Children

Additional Child Tax Credit

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.

(99)

4b

Nontaxable combat pay (see instructions on

back)

b

1040NR

. . . . . . . . . .

1040

1040A

. . . . . . . . . .

1040NR

. . . . . . . . . .

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.

1040NR filers:

1040NR filers: Enter the amount from Form 1040NR, line 60.

08

20,426,787

34,822,083

6,609,208

28,212,874

465,726,928

309,530,632

46,430,077

2,601,138

386,425

2,987,563

4,069,144

1,508,476

3,460,367

3,997,195

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 18,269,024

189
OMB No. 1545-0074 Parents’ Election To Report

Child’s Interest and Dividends Form 8814

 See instructions. Department of the Treasury

Internal Revenue Service

Attachment

 Attach to parents’ Form 1040 or Form 1040NR. Sequence No. 40

Name(s) shown on your return Your social security number

Child’s name (first, initial, and last) Child’s social security number

If more than one Form 8814 is attached, check here 

Child’s Interest and Dividends To Report on Your Return

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

1a

b Enter your child’s tax-exempt interest. Do not include this

amount on line 1a 1b

2a 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

Enter your child’s capital gain distributions. If your child received any capital gain distributions

as a nominee, see the instructions

Add lines 1a, 2a, and 3. If the total is $1,800 or less, skip lines 5 through 12 and go to line 13. 

If the total is $9,000 or more, do not file this form. Your child must file his or her own return

to report the income

3

1,800 00

4

Base amount

4

5

Subtract line 5 from line 4 6

Tax on the First $1,800 of Child’s Interest and Dividends

Amount not taxed 900 00

15

13 13

Subtract line 13 from line 4. If the result is zero or less, enter -0-

No. Enter $90 here and see the Note below.

Tax. Is the amount on line 14 less than $900?

14 14

Yes. Multiply line 14 by 10% (.10). Enter the result here and see the Note below.

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 (2008)



A B

C

3

6

2a

5

Part I

Part II

15

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.

b Enter your child’s qualified dividends included on line 2a. See the 

instructions 2b

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.

Divide line 2b by line 4. Enter the result as a decimal (rounded

to at least three places) 7

7

Divide line 3 by line 4. Enter the result as a decimal (rounded to 

at least three places) 8

8

Multiply line 6 by line 7. Enter the result here. See the instructions 

for where to report this amount on your return 9

9

Multiply line 6 by line 8. Enter the result here. See the instructions 

for where to report this amount on your return 10

10

11 Add lines 9 and 10 11

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

12

.

.

(99)

08

15,271

124,504

5,136

359,080

42,261

525,845

171,785

152,696

69,407

16,157

10,717

191,324

26,874

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 230,111

190
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

2008

Attachment 

Sequence No. 109

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 notice 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 (2008)

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 128,114

191
Form 8824 (2008) 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-of-interest

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 (2008)

17,642,143

608,312

349,418

258,894

2,306,575

29,028,074

31,334,649

18,042,882

13,291,768

1,903,694

52,555

1,853,281

1,905,836

11,385,931

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

192
Expenses for Business Use of Your Home

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) 

2 Total area of home

3 Divide line 1 by line 2. Enter the result as a percentage

4 Multiply days used for daycare during year by hours used per day

5 Total hours available for use during the year (366 days  24 hours) (see instructions)

6 Divide line 4 by line 5. Enter the result as a decimal amount

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 

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 

9 Casualty losses (see instructions)

10 Deductible mortgage interest (see instructions)

11 Real estate taxes (see instructions)

12 Add lines 9, 10, and 11

13 Multiply line 12, column (b) by line 7

14 Add line 12, column (a) and line 13

15 Subtract line 14 from line 8. If zero or less, enter -0-

16

35

Insurance

18

Repairs and maintenance

 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

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 66

Form 8829

Name(s) of proprietor(s)

(a) Direct expenses (b) Indirect expenses

19

20 Utilities

21 Other expenses (see instructions)

22 Add lines 16 through 21

23 Multiply line 22, column (b) by line 7

24 Carryover of operating expenses from 2007 Form 8829, line 42

25 Add line 22 column (a), line 23, and line 24

26 Allowable operating expenses. Enter the smaller of line 15 or line 25

27 Limit on excess casualty losses and depreciation. Subtract line 26 from line 15

28 Excess casualty losses (see instructions)

29 Depreciation of your home from line 41 below

30 Carryover of excess casualty losses and depreciation from 2007 Form 8829, line 43

31 Add lines 28 through 30

32 Allowable excess casualty losses and depreciation. Enter the smaller of line 27 or line 31

33 Add lines 14, 26, and 32

34 Casualty loss portion, if any, from lines 14 and 32. Carry amount to Form 4684, Section B

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 

36 Enter the smaller of your home’s adjusted basis or its fair market value (see instructions)

37 Value of land included on line 36

38 Basis of building. Subtract line 37 from line 36

Business basis of building. Multiply line 38 by line 7

Depreciation of Your Home

39

40 Depreciation percentage (see instructions)

Depreciation allowable (see instructions). Multiply line 39 by line 40. Enter here and on line 29 above

42 Operating expenses. Subtract line 26 from line 25. If less than zero, enter -0-

43 Excess casualty losses and depreciation. Subtract line 32 from line 31. If less than zero, enter -0-

Carryover of Unallowed Expenses to 2009

For Paperwork Reduction Act Notice, see page 4 of separate instructions. Cat. No. 13232M Form 8829 (2008)

1

2

3

4

5

6

7

25

26

27

31

32

33

34

35

41

36

37

38

39

40

43

42

28

29

30

23

24

8

9

10

11

12

13

14

15

16

22

18

19

20

21

hr.

8,784

.

%

Part IV

Part I

Part II

Your social security number

%

%

Part III

See instructions for columns (a) and (b) before

completing lines 9–21.

(99)

hr.

Excess mortgage interest (see instructions)

For daycare facilities not used exclusively for business, go to line 4. All others go to line 7.

17

Rent

17

41

08

Total Forms Filed = Not Available

1,385,699

1,477,611

69,174

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

193
OMB No. 1545-0074 Qualified Adoption Expenses Form 8839

 Attach to Form 1040 or 1040NR.

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 38  See separate instructions.

Name(s) shown on return Your social security number

Information About Your Eligible Child or Children—You must complete this part. See page 2 of the

instructions for details, including what to do if you need more space.

(b) 

Child’s year

of birth

(c) 

born before

1991 and

disabled

1

(a) 

Child’s name

Adoption Credit

2

Did you file Form 8839 for a prior year

for the same child?

Maximum adoption credit per child

3

3

Enter the smaller of line 4 or line 5

4

5

Add the amounts on line 6. If zero, skip lines 8 through 11 and enter -0- on line 12 7

10 

Subtract line 11 from line 7

9

For Paperwork Reduction Act Notice, see page 6 of the instructions. Form 8839 (2008)

Before you begin: See Definitions on page 1 of the instructions.

Cat. No. 22843L

Part I

Part II

2

.

(d)

a child

with special

needs

(f)

Child’s

identifying number

First Last

Is line 8 more than $174,730?

6

9

7

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

Multiply line 7 by line 10

8

4

Check if child was—

(e)

a

foreign

child

Child

1

Child

2

Caution. If the child was a foreign child, see Special rules in the instructions for line 1, column (e), that begin on page 2, before

you complete Part II or Part III. If you received employer-provided adoption benefits, complete Part III on the back next.

10

Child 1 Child 2

Modified adjusted gross income (see page 3 of the instructions) 8

11

Subtract line 3 from line 2

12

13 Credit carryforward from prior years (line 23 of your Credit Carryforward Worksheet on

page 5 of the 2007 Form 8839 instructions)

14 Add lines 12 and 13 14

13

11

12

No. Enter -0-.

Yes. See page 3 of the instructions for 

the amount to enter. 

No. Skip lines 9 and 10, and enter -0- on line 11.

Yes. Subtract $174,730 from line 8

Adoption credit. Enter the smaller of line 14 or line 17 here and include on Form 1040,

line 53, 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 5 of the instructions)

15 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43

18

18

$11,650 $11,650

1040 filers: Enter the total of any amounts from

Form 1040, lines 47 through 51; line 12 of the

Line 11 Worksheet in Pub. 972 (see page 3 of

the instructions); and Form 8396, line 11.

5

6

16

1040NR filers: Enter the total of any amounts from Form

1040NR, lines 44 through 46; line 12 of the

Line 11 Worksheet in Pub. 972 (see page 3

of the instructions); and Form 8396, line 11.

17 Subtract line 16 from line 15

15

16 

17

00 00

Caution. Your qualified adoption expenses

may not be equal to the adoption expenses

you paid in 2008.

Qualified adoption expenses (see page 3

of the instructions)

08

(99)

Total Forms Filed = 102,905

353,493

730,594

511,820

652,898 131,159

485,129

1,215,723

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

194
Form 8839 (2008) Page 2

Employer-Provided Adoption Benefits

Add the amounts on line 22

26

20

Modified adjusted gross income

(from the worksheet on page 6 of

the instructions)

Is line 26 more than $174,730?

Excluded benefits. Subtract line 29 from line 25 30

31

Part III

27

Employer-provided adoption benefits you

received in 2008. This amount should be

shown in box 12 of your 2008 Form(s)

W-2 with code T

Did you receive employer-provided

adoption benefits for a prior year for the

same child?

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

25

Multiply line 25 by line 28

26

Taxable benefits. Is line 30 more than line 23?

28

29

28  .

21

22

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 2008,

enter the amount from line 21

24

29

27

You may be able to claim the adoption credit in Part II on the front of this form if any of the following apply.

23

24

22

20

Child 1 Child 2

25

Add the amounts on line 24. If zero, skip lines 26 through 29,

enter -0- on line 30, and go to line 31

23

No. Enter -0-.

Yes. See page 6 of the instructions

for the amount to enter.

Subtract line 20 from line 19

19

21



Maximum exclusion per child 19

Form 8839 (2008)

No. Skip lines 27 and 28, and

enter -0- on line 29.

Yes. Subtract $174,730 from

line 26

30

31

$11,650 00 $11,650 00

No.

Yes.

● You paid adoption expenses in 2007, those expenses were not fully reimbursed by your employer or otherwise,

and the adoption was not final by the end of 2007.

● You adopted a child with special needs and the adoption became final in 2008.

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.”

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.

TIP

 ● The total adoption expenses you paid in 2008 were not fully reimbursed by your employer or otherwise, and the 

adoption became final in 2008 or earlier.

36,455

5,655

30,800

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

195
OMB No. 1545-1444

Form 8844 Empowerment Zone and Renewal

Community Employment Credit

Department of the Treasury

Internal Revenue Service  Attach to your tax return. Attachment

Sequence No. 99

Name(s) shown on return Identifying number

1 Enter the total qualified wages paid or incurred during calendar year 2008 only (see instructions)

5

5

6 6

7

9

Cat. No. 16145S

3

4

3

4

Add lines 1a and 1b. See instructions for the adjustment you must make to salaries and wages 

Employment zone and renewable community employment credit from partnerships, S corporations,

cooperatives, estates, and trusts

Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others, go 

to line 5

Empowerment zone and renewal community employment credit included on line 4 from passive

activities (see instructions)

Subtract line 5 from line 4

Passive activity credit allowed for 2008 (see instructions)

Carryback of empowerment zone and renewal community employment credit from 2009 (see instructions)

Add lines 6 through 9. Cooperatives, estates, and trusts, go to line 11. All others, report this amount 

on Form 3800, line 24 

10

10

9

7

For Paperwork Reduction Act Notice, see instructions. Form 8844 (2008)

8 Carryforward of empowerment zone and renewal community employment credit to 2008 8

a Qualified empowerment zone wages

b Qualified renewal community wages

1a

1b

$ X 20% (.20)

$ X 15% (.15)

11

12

Amount allocated to the patrons of the cooperative or the beneficiaries of the estate or trust (see

instructions) 11

Cooperatives, estates, and trusts. Subtract line 11 from line 10. Report this amount on Form 3800,

line 24 12

08

2 2

Total Forms Filed = 39,325

269,365

9,321

5,474

8,190

114,095

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

196
OMB No. 1545-1414 Credit for Employer Social Security and Medicare Taxes

Paid on Certain Employee Tips Form 8846

 Attach to your tax return. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 98

Name(s) shown on return Identifying number

1

1

2 2

4

4

5

6

Form 8846 (2008)

Tips received by employees for services on which you paid or incurred employer social security

and Medicare taxes during the tax year (see instructions)

3

Credit for employer social security and Medicare taxes paid on certain employee tips from

partnerships and S corporations

6 Add lines 4 and 5. Partnerships and S corporations, report this amount on Schedule K; all

others, go to line 7

3

Cat. No. 16148Z

Tips not subject to the credit provisions (see instructions)

Creditable tips. Subtract line 2 from line 1

Multiply line 3 by 7.65% (.0765). If you had any tipped employees whose wages (including tips) 

exceeded $102,000, see instructions and check here 

5

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.

For Paperwork Reduction Act Notice, see back of form.

12 Add lines 8 through 11. Report this amount on Form 3800, line 29f 12

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 2008 from passive activities (see instructions) 9

11

11 Carryback of the credit for employer social security and Medicare taxes paid on certain employee 

tips from 2009 (see instructions)

08

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

Who Should File

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.

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. For example, an employee worked

100 hours and received $450 in tips

for October 2008. 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 2008 is taken into

account.

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.

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.

General Instructions

Section references are to the

Internal Revenue Code.

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.

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.

If you pay each tipped employee

wages (excluding tips) equal to or

more than $5.15 an hour enter zero

on line 2.

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.

Specific Instructions

Figure the current year credit from

your trade or business on lines 1

through 4.

352,231

40,659

311,573

23,832

448,261

472,093

62,990

409,103

36,790

548,534

102,642

Total Forms Filed = 83,829

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

197
OMB No. 1545-0074 Archer MSAs and

Long-Term Care Insurance Contracts Form 8853

Department of the Treasury

Internal Revenue Service  Attach to Form 1040 or Form 1040NR.

Name(s) shown on return

Cat. No. 24091H Form 8853 (2008)

Archer MSA contributions you made for 2008, including direct deposits of economic stimulus

payments and those made from January 1, 2009, through April 15, 2009, that were for 2008. Do 

not include rollovers (see page 3 of the instructions) 

Archer MSA Distributions

8a Total distributions you and your spouse received in 2008 from all Archer MSAs (see page 4 of the instructions)

Unreimbursed qualified medical expenses (see page 4 of the instructions)

c

11a

Taxable Archer MSA distributions. Subtract line 9 from line 8c. 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 10

Limitation from the worksheet on page 3 of the instructions 

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.) 

Archer MSA deduction. Enter the smallest of line 4, 5, or 6 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.

6

7

5

7

8a

8b

Attachment

Sequence No. 39

Caution: If line 4 is more than line 7, you may have to pay an additional tax (see page 4 of the instructions).

b

Section A. Archer MSAs. If you have only a Medicare Advantage MSA, skip Section A and complete Section B.

For Paperwork Reduction Act Notice, see page 8 of the instructions.

4

5

6

 See separate instructions.

If any of the distributions included on line 10 meet any of the Exceptions to the Additional 

15% Tax (see page 5 of the instructions), check here 

Additional 15% tax (see page 4 of the instructions). Enter 15% (.15) of the distributions included 

on line 10 that are subject to the additional 15% tax. Also include this amount in the total on

Form 1040, line 61, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 61, or 

Form 1040NR, line 57, enter “MSA” and the amount

4

If you are filing jointly and both you and your spouse have high deductible health plans with self-only

coverage, complete a separate Part II for each spouse.

Archer MSA Contributions and Deductions. See page 2 of the instructions before completing this part.

Distributions included on line 8a that you rolled over to another Archer MSA or a health savings 

account. Also include any portion of a direct deposit of an economic stimulus payment and

excess contributions (and the earnings on those excess contributions) included on line 8a that

were withdrawn by the due date of your return (see page 4 of the instructions) 

Subtract line 8b from line 8a 8c

9 9

10

b

11b

Social security number of MSA

account holder. If both spouses

have MSAs, see page 1 of the instructions 

3 Total employer contributions to your Archer MSA(s) for 2008 3

(99)

Part I

1a Did you or your employer make contributions to your Archer MSA for 2008?

b

c

2a

b

c

If “Yes,” were you uninsured when the MSA was established (see page 2 of the instructions)?

If line 1a is “Yes,” indicate coverage under high deductible health plan: Self-Only or Family

If “Yes,” was your spouse uninsured when the MSA was established (see page 2 of the instructions)?

If line 2a is “Yes,” indicate coverage under high deductible health plan: Self-Only or Family

If married, did your spouse or spouse’s employer make contributions to your spouse’s Archer MSA for 2008?

1a

1b

2a

2b

Part II

Part III

Yes No

General Information. See page 2 of the instructions.

08

Section B. Medicare Advantage MSA Distributions. If you are filing jointly and both you and your spouse received 

distributions in 2008 from a Medicare Advantage MSA, complete a separate Section B for each spouse

(see page 5 of the instructions).

Total distributions you received in 2008 from all Medicare Advantage MSAs (see page 5 of the instructions)

Unreimbursed qualified medical expenses (see page 6 of the instructions) 

Taxable Medicare Advantage MSA distributions. Subtract line 13 from line 12. 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

Additional 50% tax (see page 6 of the instructions). Also include this amount in the total on

Form 1040, line 61, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 61, or 

Form 1040NR, line 57, enter “Med MSA” and the amount

If any of the distributions included on line 14 meet any of the Exceptions to the Additional 

50% Tax (see page 6 of the instructions), check here 

12

13

14

15a

b

12

13

14

15b 1,044

30,037

35,709

916,274

16,796

91,877

661

91,864

84,476

12,035

1,268

6,142

6,432

2,086

Total Forms Filed = 102,384

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

198
23

19

21

28

Section C. Long-Term Care (LTC) Insurance Contracts. See Filing Requirements for Section C on page 6 of

the instructions before completing this section.

16a Name of insured 

In 2008, 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?

Was the insured a terminally ill individual? Yes No

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

18

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

Add lines 20 and 21

Note: If you checked “Yes” on line 17 above, see Multiple Payees

on page 7 of the instructions before completing lines 23 through 27.

20

Multiply $270 by the number of days in the LTC period 

21

Costs incurred for qualified LTC services provided for the insured

during the LTC period (see page 7 of the instructions)

22

Enter the larger of line 23 or line 24

23

Reimbursements for qualified LTC services provided for the insured

during the LTC period

24

Per diem limitation. Subtract line 26 from line 25

Taxable payments. Subtract line 27 from line 22. 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

Form 8853 (2008) Page 2

Yes No

22

24

26

Note: If “Yes” and the only payments you received in 2008 were accelerated death benefits that were paid 

to you because the insured was terminally ill, skip lines 19 through 27 and enter -0- on line 28.

b Social security number of insured 

25

Enter the part of the amount on line 19 that is from qualified LTC insurance contracts 20

Caution: If you received any reimbursements from LTC contracts

issued before August 1, 1996, see page 7 of the instructions.

27

Attachment Sequence No. 39

Caution: Do not use lines 20 through 28 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.

25

26

27

28

Form 8853 (2008)

If more than one Section C is attached, check here  

Name of policyholder (as shown on Form 1040) Social security number

of policyholder 

624,216

3,223,438

1,633,719

3,598,964

27,984

1,271,629

989,687

4,295

993,982

3,082,101

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

199
OMB No. 1545-0074 Education Credits

Form 8863

 See instructions to find out if you are eligible to take the credits. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 50

Name(s) shown on return Your social security number

Hope Credit. Caution: You cannot take the Hope credit for more than 2 tax years for the same student.

1

2

Lifetime Learning Credit

Form 8863 (2008)

Part I

Part II

2

(a) Student’s name

(as shown on page 1

of your tax return)

Cat. No. 25379M

Tentative Hope credit. Add the amounts on line 1, column (f). If you are taking the lifetime learning 

credit for another student, go to Part II; otherwise, go to Part III 

7

Add the amounts on line 3, column (c), and enter the total

8

8

Enter the smaller of line 4 or $10,000

9

Subtract line 9 from line 8. If zero or less, stop; you cannot take any

education credits

9

11

3

10

10

15

For Paperwork Reduction Act Notice, see page 4.

(f) Enter one-half

of the amount in

column (e)

(e) Add 

column (c) and

column (d)

(d) Enter the

smaller of the

amount in

column (c) or

$1,200**

(c) Qualified

expenses (see

instructions). Do

not enter more

than $2,400* for

each student.

Caution:

(a) Student’s name (as shown on page 1 of your tax return)

First name Last name

(c) Qualified

expenses (see

instructions)

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 4 (see special rules on page 3)

4

5a

4

5a

5b

Part III Allowable Education Credits

7 Tentative education credits. Add lines 2 and 6c

Enter: $116,000 if married filing jointly; $58,000 if single, head of household, 

or qualifying widow(er)

Enter the amount from Form 1040, line 38,* or Form 1040A, line 22

If line 10 is equal to or more than line 11, enter the amount from line 7 on line 13 and go to 

line 14. If line 10 is less than line 11, divide line 10 by line 11. Enter the result as a decimal

(rounded to at least three places)

12

13 Multiply line 7 by line 12 

15 Enter the total, if any, of your credits from Form 1040, lines 47 through 49, or Form 1040A, lines 29 and 30

13

12  .

(Hope and Lifetime Learning Credits)

(b) Student’s

social security

number (as

shown on page 1

of your tax return)

(b) Student’s social security

number (as shown on page

1 of your tax return)

Enter: $20,000 if married filing jointly; $10,000 if single, head of household, 

or qualifying widow(er) 11

 Attach to Form 1040 or Form 1040A.

Last name

First name

(99)

b

* 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.

● You cannot take both an education credit and the tuition and fees deduction (see Form 8917) for the same

student for the same year.

Education credits. Enter the smaller of line 13 or line 16 here and on Form 1040, line 50, or Form 

1040A, line 31 

17

17

08

14 Enter the amount from Form 1040, line 46, or Form 1040A, line 28 14

16 Subtract line 15 from line 14. If zero or less, stop; you cannot take any education credits  16

*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.

c Subtract line 5b from line 5a

6a Multiply line 5b by 40% (.40)

b Multiply line 5c by 20% (.20)

c Tentative lifetime learning credit. Add lines 6a and 6b and go to Part III

5c

6a

6b

6c

● You cannot take the Hope credit and the lifetime learning credit for the same student in the same year.

7,632,594

5,628,523

232,153

13,882

2,433

4,703,526

11,625

0

9,223,643

28,146,652

679,438,294

116,467,164

391,316,107

302,136,880

8,824,020

75,430,900

27,697,138

327,117

27,370,022

Student # 1 4,500,977

185,717

11,412

1,825

27,413,097

721,930

21,748,671

4,520,117

851,818

20,800,157

340,727

4,160,052

Total Forms FIled = 7,811,855

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Student # 2

Student # 3

Student # 4

Student # 1

Student # 2

Student # 3

Student # 4

St # 4 =

200
OMB No. 1545-1924

Form 8864

Department of the Treasury

Internal Revenue Service Attachment

Sequence No. 141

Name(s) shown on return Identifying number

(b)

Rate

(c)

Column (a) x Column (b)

(a)

Number of Gallons

Sold or Used

Type of Fuel

1

Agri-biodiesel 3 $1.00

5

5

3

Biodiesel (other than agri-biodiesel) included in a biodiesel 

mixture produced, or sold or used, before 2009

7 Agri-biodiesel included in a biodiesel mixture 7

10

11

12

10

11

Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives,

estates, and trusts (see instructions)

Add lines 10 and 11. Cooperatives, estates, and trusts, go to line 13; partnerships and

S corporations, report this amount on Schedule K; all others, report this amount on Form 3800, 

line 1l 12

1 $ .50

Biodiesel (other than agri-biodiesel) produced, or sold or

used, before 2009

Biodiesel and Renewable Diesel Fuels Credit

 Attach to your tax return.

$ .50

$1.00

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.

Add lines 1 through 9. Include this amount in your income for 2008 (see instructions)

Claimant has a certificate from the producer or importer of biodiesel or renewable diesel reported on lines 1 through 8 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.

4 Renewable diesel 4 $1.00

8 Renewable diesel included in a renewable diesel mixture 8

9 Qualified agri-biodiesel production 9

$1.00

$ .10

Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see

instructions)

Cooperatives, estates, and trusts. Subtract line 13 from line 12. Report this amount on Form 3800, 

line 1l

13

14

13

14

For Paperwork Reduction Act Notice, see instructions. Cat. No. 25778F Form 8864 (2008)

General Instructions

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:

Definitions and Special Rules

Section references are to the Internal Revenue Code.

● Biodiesel credit,

● Renewable diesel credit,

● Biodiesel mixture credit,

● Renewable diesel mixture credit, and

● Small agri-biodiesel producer credit.

Certification

08

To claim a credit on lines 1 through 8, you generally

must attach the Certificate for Biodiesel and, if

applicable, Statement of Biodiesel Reseller, to Form

What’s New

1. For credits claimed on returns filed after May 14,

2008, biodiesel and renewable diesel do not include

fuel produced outside the United States or a U.S.

possession for use as a fuel outside the United States

or a U.S. possession.

Biodiesel (other than agri-biodiesel) produced, and sold or 

used, after 2008 2 $1.00

2

6

6

Biodiesel (other than agri-biodiesel) included in a biodiesel 

mixture produced, and sold or used, after 2008 $1.00

2. For fuel produced, and sold or used, after October

3, 2008, renewable diesel does not include any fuel

derived from co-processing biomass with feedstock

that is not biomass.

3. For fuel produced after 2008, biodiesel and

renewable diesel do not include any liquid eligible for

the alcohol and cellulosic biofuel fuels credit (Form

6478).

4. For fuel produced, and sold or used, after 2008:

a. The credit rate for the biodiesel and biodiesel

mixture credits increases to $1.00 per gallon.

b. Camelina is added to the list of virgin oils from

which agri-biodiesel is derived.

c. The definition of renewable diesel changed (see

Renewable Diesel).

5. Biodiesel produced, sold, or used after April 1,

2009, must meet the new ASTM D6751 cold soak

filtration test (see Biodiesel).

1,264

525

*

125

0

0

290

2,237

17,480

19,716

0

0

Total Forms Filed = 8,721

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

* Entry for this line is greater than zero, but too small to report

201
OMB No. 1545-0074

8880 Credit for Qualified Retirement Savings Contributions Form

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 54

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

Name(s) shown on return Your social security number

For Paperwork Reduction Act Notice, see back of form. Cat. No. 33394D Form 8880 (2008)

● The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 36 is more than $26,500 ($39,750 

if head of household; $53,000 if married filing jointly).

You cannot take this credit if either of the following applies.

4

1

Traditional and Roth IRA contributions for 2008. Do not include rollover 

contributions

1

3

2

5

6

7

8

9

10

11

12

13

14

Elective deferrals to a 401(k) or other qualified employer plan, voluntary 

employee contributions, and 501(c)(18)(D) plan contributions for 2008 

(see instructions) 

2

3 Add lines 1 and 2

Certain distributions received after 2005 and before the due date

(including extensions) of your 2008 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-

6 In each column, enter the smaller of line 5 or $2,000 

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:

Note: If line 9 is zero, stop; you cannot take this credit.

10 Multiply line 7 by line 9 

Enter the amount from Form 1040, line 46; Form 1040A, line 28; or

Form 1040NR, line 43 

11

12

13 Subtract line 12 from line 11. If zero, stop; you cannot take this credit 

Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line

13 here and on Form 1040, line 51; Form 1040A, line 32; or Form 1040NR, line 46

14

(a) You (b) Your spouse

● The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1991, (b) is

claimed as a dependent on someone else’s 2008 tax return, or (c) was a student (see instructions).

7 Add the amounts on line 6. If zero, stop; you cannot take this credit 

*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.

If line 8 is— 

Enter on line 9—

Single, Married filing 

separately, or 

Qualifying widow(er)

Over— But not 

over—

Married 

filing jointly

Head of 

household

---

 $16,000

 $17,250

 $24,000

 $25,875

 $26,500

 $32,000

 $34,500

 $39,750

 $53,000

$16,000

 $17,250

 $24,000

 $25,875

 $26,500

 $32,000

 $34,500

 $39,750

 $53,000

 ---

.5

 .5

 .5

 .5

 .5

 .5

 .2

 .1

 .1

 .0

.5

 .5

 .5

 .2

 .1

 .1

 .1

 .1

 .0

 .0

.5

 .2

 .1

 .1

 .1

 .0

 .0

 .0

 .0

 .0

X .

And your filing status is—

 See instructions on back.

CAUTION

Enter the total of your credits from lines 47 through 50.

Enter the total of your credits from lines 29 through 31.

Enter the total of your credits from lines 44 and 45.  1040 filers:

1040A filers:

1040NR filers:

08

977,564

1,646,462 658,376

7,033,291 1,657,234

8,679,753 2,315,610

241,925 155,382

8,483,274 2,226,138

5,731,232 1,359,390

7,090,622

187,532,639

1,209,976

9,188,475

542,527

8,645,947

Total Forms Filed = 6,392,910

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

202
OMB No. 1545-0074

Form 8889 Health Savings Accounts (HSAs)

Department of the Treasury

Internal Revenue Service  Attach to Form 1040 or Form 1040NR.

Name(s) shown on Form 1040 or Form 1040NR

Cat. No. 37621P Form 8889 (2008)

HSA contributions you made for 2008 (or those made on your behalf), including direct

deposits of economic stimulus payments and those made from January 1, 2009, through

April 15, 2009, that were for 2008. Do not include employer contributions, contributions

through a cafeteria plan, or rollovers (see page 4 of the instructions) 

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.

14a Total distributions you received in 2008 from all HSAs (see page 6 of the instructions)

Unreimbursed qualified medical expenses (see page 6 of the instructions)

c

17a

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

Add lines 6 and 7 

Subtract line 11 from line 8. If zero or less, enter -0- 

HSA deduction. Enter the smaller of line 2 or line 12 here and on Form 1040, line 25, or Form 

1040NR, line 25

6

7

8

13

14a

14b

Attachment

Sequence No. 53

b

For Paperwork Reduction Act Notice, see page 5 of the instructions.

4

5

12

 See separate instructions.

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 

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 61, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 61, or 

Form 1040NR, line 57, enter “HSA” and the amount

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.

Distributions included on line 14a that you rolled over to another HSA. Also include any portion 

of a direct deposit of an economic stimulus payment and 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) 

Subtract line 14b from line 14a 14c

15 15

16

b

17b

Social security number of HSA

beneficiary. If both spouses have

HSAs, see page 2 of the instructions 

3

Part I

1

2

3

6

If you were age 55 or older at the end of 2008, married, and you or your spouse had family

coverage under an HDHP at any time during 2008, enter your additional contribution amount

(see page 5 of the instructions) 7

Caution: If line 2 is more than line 13, you may have to pay an additional tax (see page 5 of the 

instructions).

Before you begin: Complete Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, if required.

Check the box to indicate your coverage under a high-deductible health plan (HDHP) during 

2008 (see page 4 of the instructions)  Self-only Family

If you were under age 55 at the end of 2008, and on the first day of every month during 2008, you

were, or were considered, an eligible individual with the same coverage, enter $2,900 ($5,800 for

family coverage). All others, see page 4 of the instructions for the amount to enter 

Enter the amount you and your employer contributed to your Archer MSAs for 2008 from Form 

8853, lines 3 and 4. If you or your spouse had family coverage under an HDHP at any time during 

2008, also include any amount contributed to your spouse’s Archer MSAs

Subtract line 4 from line 3. If zero or less, enter -0- 

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 2008, see the instructions on page 4 for the 

amount to enter

2

5

4

Employer contributions made to your HSAs for 2008 

8

9

12

13

9

Part II

Qualified HSA funding distributions

11 Add lines 9 and 10

10 10

11

08

14,373

2,416,274

7,155,893

22,403

7,140,421

6,981,751

159,596

7,141,347

2,198,608

5,270,535

2,209,984

2,976,730

51,776

2,924,954

2,792,921

159,787

69,458

2,268,057

Total Forms Filed = 2,028,412

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

203
204

Form 8889 (2008)

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

Last-month rule

21

Qualified HSA funding distribution 20

18

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

Additional tax. Multiply line 21 by 10% (.10). Include this amount in the total on Form 1040, line 

61, or Form 1040NR, line 57. On the dotted line next to Form 1040, line 61, or Form 1040NR,

line 57, enter “HDHP” and the amount

19 19

20

22

Part III

Form 8889 (2008) Page 2

22

21

8,603

1,242

4,271

14,116

1,413

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
205

Form 8903 Domestic Production Activities Deduction

OMB No. 1545-1984

Department of the Treasury

Internal Revenue Service

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

3 Enter deductions and losses allocable to DPGR (see

instructions)

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

8 8

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

12

10

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

13 Enter 6% of line 12 13

14

12

Form W-2 wages (see instructions)

Form W-2 wage limitation. Enter 50% of line 18 19

20

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

19

Cat. No. 37712F Form 8903 (2008)

6 Subtract line 5 from line 1 6

7

7

11

9

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 deduction (tax-exempt organizations, see instructions)

15

16

18

16 Add lines 14 and 15. Estates and trusts, go to line 17, all others, skip line 17 and go to line

18

Enter the smaller of line 13 or line 19 20

21

21

Domestic production activities deduction from cooperatives. Enter deduction from 

Form 1099-PATR, box 6

17

Expanded affiliated group allocation (see instructions)

18

22

08

 Attach to your tax return.  See separate instructions.

For Paperwork Reduction Act Notice, see separate instructions.



Qualified production activities income from estates, trusts, and certain partnerships and 

S corporations (see instructions)

Add lines 6 and 7. Estates and trusts, go to line 9, all others, skip line 9 and go to line 10

Amount allocated to beneficiaries of the estate or trust (see instructions)

11

14

Form W-2 wages from estates, trusts, and certain partnerships and S corporations 

(see instructions)

Amount allocated to beneficiaries of the estate or trust (see instructions)

Estates and trusts, subtract line 17 from line 16, all others, enter amount from line 16

22

23

9

10

15

17

6,997,098

962,722,134

653,314,713

155,481,641

59,824,623

868,634,614

94,087,520

57,817,161

156,830,505

317,092,528

114,583,259

6,871,165

145,092,100

95,404,389

240,496,489

120,248,351

6,589,116

407,504

477

Total Forms Filed = 559,920

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
206

Form 8910

Department of the Treasury

Internal Revenue Service

Alternative Motor Vehicle Credit OMB No. 1545-1998

Attachment

Sequence No. 152

 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)

Maximum credit allowable (see instructions)

Phaseout percentage (see instructions)

Tentative credit. Multiply line 3 by line 4

Multiply line 5 by line 6

Add columns (a) through (c) on line 7

Alternative motor vehicle credit from partnerships and S corporations

Credit for Personal Use Part of Vehicle

2

3

4

5

7

18

2

3

4

5

7

(a) (b) (c)

Cat. No. 37720F Form 8910 (2008)

8 8

For Paperwork Reduction Act Notice, see separate instructions.

1 Year, make, and model of vehicle 1

11 Subtract line 7 from line 5

Business/investment use part of credit. Add lines 8 and 9. Partnerships and S corporations, report 

this amount on Schedule K; all others, report this amount on Form 3800, line 1r

9

15

16

17

Personal use part of credit. Enter the smaller of line 12 or 17 here and on Form 1040, line 54; Form 

1040NR, line 49; or the appropriate line of your return. If line 17 is smaller than line 12, see instructions

Net regular tax. Subtract line 14d from line 13. If zero or less, stop here; do not file this form unless 

you are claiming a credit on line 10

Tentative minimum tax (see instructions):

Subtract line 16 from line 15. If zero or less, stop here; do not file this form unless you are claiming 

a credit on line 10

Credits that reduce regular tax before the alternative motor vehicle credit:

Foreign tax credit

Personal credits from Form 1040 or Form 1040NR (see instructions)

Credit from Form 8834

a

b

c

14

14a

14b

d Add lines 14a through 14c

14c

14d

18

15

16

17

9

Use a separate column for each vehicle. If you need more columns, use

additional Forms 8910 and include the totals on lines 8 and 12.

/ / / / / /

6 Business/investment use percentage (see instructions) 6

% % %

% % %

Part II Credit for Business/Investment Use Part of Vehicle

10

10

13

12 Add columns (a) through (c) on line 11 12

Regular tax before credits:

13

● Individuals. Enter the amount from Form 1040, line 44 (or Form 1040NR, 

line 41)

● Other filers. Enter the regular tax before credits from your return

11

● Individuals. Enter the amount from Form 6251, line 34

● Other filers. Enter the tentative minimum tax from your alternative minimum tax form or schedule



08

 See separate instructions.

5,232

3,237

8,469

58,063

0

13,083

1,179,471

986,509

207,328

48,709

Total Forms Filed = 40,290

2008 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
207

OMB No. 1545-0074 Tuition and Fees Deduction

Form 8917

 See Instructions.

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 63

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 back of form. Cat. No. 37728P Form 8917 (2008)

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 2008 Form 1040 instructions for line 36.

✔ To see if you qualify for this deduction, see Who Can Take the Deduction in the instructions below.

08

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)

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, use

Worksheet 6-1 in Pub. 970 to figure the amount to enter.



Purpose of Form

Use Form 8917 to figure and take the deduction for tuition and fees

expenses paid in 2008.

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.

● Your filing status is married filing separately.

● Another person can claim an exemption for you as a dependent

on his or her tax return. You cannot take the deduction even if the

other person does not actually claim that exemption.

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.

You cannot claim the tuition and fees deduction if any of the

following apply.

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 2008 for academic periods beginning in 2008 and the first 3

months of 2009.

Generally, in order to claim the deduction for qualified education

expenses for a dependent, you must have paid the expenses in 2008

and must claim an exemption for the student as a dependent on

your 2008 tax return (line 6c of Form 1040 or 1040A). For additional

information, see chapter 6 of Pub. 970.

STOP

You may be able to take the 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 the Hope and lifetime learning credits.

TIP

CAUTION

CAUTION

What’s New

Students in Midwestern disaster areas. The definition of qualified

education expenses is expanded for students attending an eligible

educational institution in the Midwestern disaster areas in the states of

Arkansas, Illinois, Indiana, Iowa, Missouri, Nebraska, and Wisconsin.

See Table 3-2 in chapter 3 of Pub. 970 for the eligible counties. See

Students in Midwestern disaster areas, later, for information about this

expanded definition of qualified education expenses.

Also enter this amount on Form 1040, line 34, or Form 1040A, line 19.

● Your modified adjusted gross income (MAGI), as figured on line 5,

is more than $80,000 ($160,000 if filing a joint return).

24,290,685

Student #4 expenses = 9,780

1,699,638

150,886

26,150,988

315,818,455

10,950,003

Total Forms Filed = 4,572,657