Department

Of the 

Treasury

Internal

Revenue

Service

Douglas H. Shulman

Commissioner

Patricia H. McGuire

Acting Director,

Research, Analysis and 

Statistics

David P. Paris

Acting 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

2007 Estimated

Data Line Counts

Individual Income

Tax Returns

(Rev. 8-2009)

This 2007 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 2007 Individual SOI Complete Report weighted file. It is based on returns filed in 

Processing Year 2008 that were sampled statistically and then weighted 

to estimate the entire 2007 Tax Year. 

NOTE: The Economic Stimulus Act of 2008 contained a special provision that allowed certain low-income individuals to file a federal income 

tax return in order to be eligible to receive an economic stimulus payment. These individuals who would not ordinarily have a legal requirement to file a federal income tax return had to show on their returns at 

least $3,000 of qualifying income (defined as wages, self-employment 

income, Social Security income, Railroad Retirement benefits, certain 

Veterans Affairs benefits, and nontaxable combat pay). In addition, they 

could not be claimed as a dependent on someone else’s federal tax return. 

These returns that were filed for the sole purpose of receiving an 

economic stimulus payment are not included in any of the statistics 

of this publication.

Changes for the Tax Year 2007 edition include: The addition of form 

8846: Credit for Employer Social Security and Medicare Taxes

Paid on Certain Employee Tips, Form 8917: Tuition and Fees Deduction, and form 8910: Alternative Motor Vehicle Credit.

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. 

2007 Complete Report estimates: 

142,978,806 Total, all individual returns filed

 86,300,563 1040 returns

 33,507,223 1040A returns

 23,171,020 1040EZ returns

Estimates of returns filed electronically: 

 87,851,490 Total, all individual returns filed

 47,982,634 1040 returns

 25,420,635 1040A returns

 14,448,221 1040EZ returns

2007 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 105

Form 1040 only

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

Amount........................................... pg 107

Electronically filed returns

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

Amount........................................... pg 109

Form 1040A

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

Amount............................................pg 111

Form 1040EZ 

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

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

Schedule 1

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

Amount............................................pg 114

Schedule 2

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

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

Schedule 3

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

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

Schedule A & B

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

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

Schedule C

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

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

Schedule C-EZ

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

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

Schedule D

Contents

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

Amount........................................... pg 124

Schedule E

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

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

Schedule EIC

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

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

Schedule F

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

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

Schedule R

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

Amount........................................... pg 131

Schedule SE

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

Amount........................................... pg 133

Form 2106

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

Amount............................................ pg135

Form 2106-EZ

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

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

Form 2439

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

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

Form 2441

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

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

Form 3468

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

Amount........................................... pg 141

Form 3800

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

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

Form 3903

Returns............................................. pg 52

Amount........................................... pg 144
Form 4136

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

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

Form 4562

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

Amount........................................... pg 149

Form 4684

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

Amount........................................... pg 151

Form 4797

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

Amount........................................... pg 153

Form 4835

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

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

Form 4952

Returns............................................. pg 64

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

Form 4972

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

Amount........................................... pg 157

Form 5329

Returns............................................. pg 66

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

Form 5695

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

Amount........................................... pg 160

Form 5884

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

Amount........................................... pg 162

Form 6251

Returns............................................. pg 71

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

Form 6252

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

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

Form 6781

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

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

Form 8283

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

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

Form 8396

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

Amount........................................... pg 169

Form 8582

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

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

Form 8586

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

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

Form 8606

Returns............................................. pg 80

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

Form 8615

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

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

Form 8801

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

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

Form 8812

Returns............................................. pg 85

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

Form 8814

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

Amount........................................... pg 178

Form 8824

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

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

Form 8829

Returns............................................. pg 89

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

Form 8839

Returns............................................. pg 90

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

* Form 8844

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

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

Form 8846

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

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

Form 8853

Returns............................................. pg 94

Amount........................................... pg 186

Form 8863

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

Amount........................................... pg 188

Form 8864

Returns............................................. pg 97

Amount........................................... pg 189
* New Form for Tax Year 2007 Edition

This publication was prepared by Kyle Mudry and reviewed by Adrian Dungan, 

economists with the Individual Returns Analysis Section.

Form 8880

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

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

Form 8889

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

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

Form 8903

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

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

* Form 8910

Returns........................................... pg 101

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

* Form 8917

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

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

 Totals for Forms and Schedules from Estimated Data Line Counts for Tax Year 2007

Total Electronically Filed

All returns filed 142,978,806 87,851,490

Form 1040 86,300,563 47,982,634

Form 1040A 33,507,223 25,420,635

Form 1040EZ 23,171,020 14,448,221

Form 1040A-schedule 1, interest/dividends 2,451,196 1,419,499 tabulated within Schedule B total

Form 1040A-schedule 2, child care credit 1,913,438 1,810,778 (similar to Form 2441)

Form 1040A-schedule 3, elderly credit 72,359 (similar to Schedule R) 36,179

Schedule A, itemized deductions 51,090,456 31,471,349

Schedule B, interest & dividends 27,330,503 12,572,391 includes schedule 1, Form 1040A

Schedule C, sole-prop business 25,828,431 12,996,396

Schedule C-EZ 4,401,351 2,547,594 tabulated within Schedule C total

Schedule D, capital gain/loss 22,939,950 11,992,461

Schedule E, supplemental income 17,976,462 9,164,728

Schedule EIC, earned income credit 18,956,901 16,040,412

Schedule F, profit or loss from farming 2,045,056 1,073,588

Schedule R, elderly or disabled 240,104 includes schedule 3, Form 1040A 54,182

Schedule SE, self employed tax 18,964,962 9,980,849

Form 2106, employee business expense 8,966,892 5,954,535

Form 2106-EZ 4,494,485 3,033,225

Form 2439, undistributed long term capital gains 27,174 11,052

Form 2441, child care expenses 7,296,478 5,693,207 includes schedule 2, Form 1040A

Form 3468, investment credit 30,469 11,665

Form 3800, general business credit 437,644 201,657

Form 3903, moving expenses 1,118,610 829,132

Form 4136, fuels tax credit 305,765 130,159

Form 4562, depreciation expense 12,231,434 6,936,904

Form 4684, casualties and thefts 268,350 176,152

Form 4797, sales of business property 3,071,277 1,531,824

Form 4835, farm rental 583,607 273,651

Form 4952, investment interest 1,895,166 863,239

Form 4972, lump-sum distributions 14,214 3,511

Form 5329, retirement plans tax 1,479,094 987,145

Form 5695, residential energy credits 4,366,023 2,949,033

Form 5884, work opportunity credit 45,253 19,099

Form 6251, alternative minimum tax 9,528,998 4,982,709

Form 6252, installment sale income 833,114 414,909

Form 6781, gains/losses from contracts, etc 361,536 146,314

Form 8283, noncash charitable contributions 6,904,786 4,308,469

Form 8396, mortgage interest credit 35,010 26,822

Form 8582, passive activity loss limit 3,965,093 2,094,260

Form 8586, low income housing 59,523 35,017

Form 8606, nondeductible IRA's 2,138,006 978,145

Form 8615, under age 14 tax 458,397 195,302

Form 8801, prior year minimum tax credit 1,435,383 700,180

Form 8812, additional child tax credit 16,018,377 12,396,910

Form 8814, parent's report for child 325,287 183,250

Form 8824, like-kind exchanges 197,019 112,011

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

Form 8839, qualified adoption expenses 111,480 71,581

Form 8844, empowerment zone credit 36,166 10,867

Form 8846, credit for employer SS and medicare tax 69,655 29,919

Form 8853, medical savings account 80,227 36,932

Form 8863, education, hope & lifetime learning credits 7,499,740 5,343,032

Form 8864, biodiesel and renewable diesel fuels 4,306 2,609

Form 8880, credit for qualified retirement savings contrib. 6,429,354 5,039,047

Form 8889, health savings accounts 1,243,268 784,370

Form 8903, domestic production activities 532,517 241,811

Form 8910, alternative motor vehicle credit 176,161 113,611

Form 8917, tuition and fees deduction 4,471,217 3,003,563

Limitations and Guidelines for

The 2007 Data Line Counts 

Since the line counts used in this package are obtained from the Tax Year 2007 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 120,584,261 and 121,105,343.) These confidence intervals correspond to the estimates for all Individual Income Tax Returns filed for Tax Year 2007.

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

Item Line number on 1040

Salaries and wages 7 ( 120,584,261 , 121,105,343 )

Taxable interest 8a ( 64,201,699 , 64,808,563 )

Tax-exempt interest 8b ( 6,210,083 , 6,433,109 )

Ordinary dividends 9a ( 31,767,770 , 32,244,534 )

State income tax refunds 10 ( 23,361,788 , 23,824,210 )

Alimony received 11 ( 423,517 , 491,099 )

Capital gain distributions 13 (margin write in) ( 4,889,624 , 5,135,234 )

Total taxable IRA distributions 15b ( 10,515,712 , 10,850,738 )

Total pension and annuities 16a ( 27,428,602 , 27,927,694 )

Taxable pension and annuities 16b ( 24,943,738 , 25,417,536 )

Unemployment compensation 19 ( 7,466,907 , 7,777,653 )

Social security benefits 20a ( 22,361,994 , 22,813,568 )

Taxable social security benefits 20b ( 14,829,536 , 15,194,386 )

Net operating loss 21 (margin write in) ( 884,004 , 961,786 )

Educator expenses 23 ( 3,538,185 , 3,770,243 )

IRA deduction 32 ( 3,202,113 , 3,397,433 )

95% confidence interval
Limitations and Guidelines for 2005 Data Line Counts

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

than 50) are listed below. When there is a line entry reporting less than 10 in the sample, 

the frequency is removed and the line is identified with a single asterisk (*).

 

Form 4972

Form 8396

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

Item Line number on 1040

Student loan interest deduction 33 ( 8,918,241 , 9,263,921 )

Tuition and fees deduction 34 ( 4,421,383 , 4,665,381 )

Moving expenses 26 ( 1,058,289 , 1,179,799 )

One-half of self-employment tax 27 ( 17,707,507 , 17,973,257 )

Self-employed health insurance deduction 29 ( 3,755,958 , 3,921,484 )

Keogh and self-employed SEP and SIMPLE plan 28 ( 1,150,046 , 1,232,224 )

Penalty on early withdrawal of savings 30 ( 1,104,649 , 1,224,243 )

Alimony paid 31a ( 559,748 , 639,426 )

Total adjustments 36 ( 35,803,128 , 36,297,740 )

Adjusted gross income 37 ( 142,956,387 , 143,001,225 )

Total standard deduction 39 (margin write in) ( 90,209,322 , 90,812,486 )

Additional standard deduction 39 (margin write in) ( 11,521,889 , 11,884,311 )

Total itemized deductions 40 ( 50,286,895 , 50,802,045 )

Taxable income 43 ( 110,251,570 , 110,814,848 )

Tax 44 ( 110,241,058 , 110,804,282 )

95% confidence interval
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 

2008.

All returns processed during 2008 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. For 2007, returns 

were also excluded in calculating estimates if the 

return was filed for the sole purpose of receiving 

an economic stimulus payment (See Footnote 1 

for details). This resulted in a difference between 

the population total (153,832,380 returns) reported 

in Table C and the estimated total of all returns 

(142,978,806) reported in other tables.

The estimates in this report are intended to 

represent all returns filed for Tax Year 2007. While 

most of the returns processed during Calendar 

Year 2008 were for Tax Year 2007, the remaining 

returns were mostly for prior years, and a few for 

non-calendar years ending during 2008 and 2009. 

Returns for prior years were used in place of 2007 

returns received and processed after December 

31, 2008. 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 

2008.

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.

Description of the Sample

For the Estimated Data Line Counts
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 ChainType Price Index for the Gross Domestic 

Product to represent a base year of 1991. (See 

footnote 2 for details.)

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.

Table C shows the population and sample 

count for each stratum after collapsing some strata 

with the same sampling rates. (See references 1 

and 2 for details.) The sampling rates range from 

0.10 percent to 100 percent.

Tax data processed to the IRS Individual 

Master File at the Enterprise Computing Center at 

Martinsburg during Calendar Year 2008 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. (See reference 3 for details.)

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 2007, 0.10 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, 2007, or other tax year beginning , 2007, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 12.)

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 12. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 12.

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 14)

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 15)

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 15.

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 20) 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 21) 15b

16a Pensions and annuities 16a b Taxable amount (see page 22) 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 24) 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 27)

23

27

33

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

Self-employed health insurance deduction (see page 26) 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 19. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2007)

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

Head of household (with qualifying person). (See page 13.) 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 24)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 83.

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 16)

31a

34

Student loan interest deduction (see page 30) 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 12)  You Spouse

Tuition and fees deduction. Attach Form 8917

37

4

5

Educator expenses (see page 26) 23

b Qualified dividends (see page 19) 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 

07

64,926,879

Total of all returns filed = 142,978,806

1040 = 86,300,563

1040A = 33,507,223

1040EZ = ^23,171,020 ^Includes 78,013 1040EZ-T returns

21,169,039

142,978,806

 56,795,965

Y= *6,185,542 Y= **9,201,046

***142,978,806

83,747,617

Exem. = 282,613,371

47,587,739

23,494,900

 depend. other earned inc. = 58,143

6,321,596

27,145,274

13* Cap gain distrib = 5,012,429 22,629,468

10,683,225

25,180,637

11,395,793

27,678,148

22,587,781

16,184,703

1,977,943

7,622,280

15,011,961

6,607,358

21 For. earn inc. excl. = 343,077

142,586,333

3,654,214

592,526

1,119,044

17,840,382

3,838,721

1,164,446

599,587

3,299,773

9,091,081

4,543,382

36,050,434

132,660,908

54,097,486

594,369

36,371,648

747,606

3,278,209

22,143,812

1,751,135

21 Net Operat. Loss = 922,895

21 Gambling inc = 2,008,658

36 Other adj. = 139,569

36 Archer MSA = 10,972

36 Housing ded. = 5,238

54,065,030

2,730,935 86,923

Exem.= 186,752,397

Exem. = 83,747,617

Exem. = 747,606

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

Returns = 132,660,908

2,213,277

135,102

1,191,135

120,844,802

21 Stock optionss = 9,125

64,505,131

32,006,152

23,592,999

457,308

478,999

OTHER DEPENDENTS 8,087,542

21 Cancell of debt. = 271,290

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Electronically Filed Returns = 87,851,490

* Number of returns with one election box checked ** Number of returns with both boxes checked

2,753,707

5,537,694

7,856,320

Returns = 594,369

Returns = 47,587,739

***Returns that reported an exact $0.00 adjusted gross income were not included in this item.
14

Total of All

Returns Filed

Self-employment tax. Attach Schedule SE

Married filing

jointly or

Qualifying

widow(er),

$10,700

Head of

household,

$7,850

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

Add lines 64, 65, 66a, and 67 through 71. These are your total payments 

Form 1040 (2007) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,350

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 31 and check here 39b

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is $117,300 or less, multiply $3,400 by the total number of exemptions claimed on line 

6d. If line 38 is over $117,300, see the worksheet on page 33 

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

Education credits. Attach Form 8863

48

47

56

57

Add lines 47 through 55. These are your total credits

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

56

57

Other

Taxes

58

73

Unreported social security and Medicare tax from:

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 60

59

61

Add lines 57 through 62. This is your total tax 

62 62

64 Federal income tax withheld from Forms W-2 and 1099 64

65 2007 estimated tax payments and amount applied from 2006 return 65 Payments

66a

Amount paid with request for extension to file (see page 59) 69

68

Excess social security and tier 1 RRTA tax withheld (see page 59) 67

69

72

70 Payments from:

74a 74a

75 75

If line 72 is more than line 63, subtract line 63 from line 72. This is the amount you overpaid

76 76

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

Refund

77

Amount of line 73 you want applied to your 2008 estimated tax 

Estimated tax penalty (see page 61)

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.

77

You were born before January 2, 1943, Blind.

Spouse was born before January 2, 1943, Blind.

a Form 2439 b Form 4136

60

Household employment taxes. Attach Schedule H

61

70

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 33). Check if any tax is from:

Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 60 

b

Direct deposit?

See page 59

and fill in 74b,

74c, and 74d,

or Form 8888.

Routing number

Account number

c Checking Savings

a Form(s) 8814 Form 4972

b

d





72

54

Retirement savings contributions credit. Attach Form 8880

58

59

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

73



Child tax credit (see page 39). Attach Form 8901 if required

Credits from:

52

Additional child tax credit. Attach Form 8812

67

68

Standard

Deduction

for—

Joint return?

See page 13.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for the elderly or the disabled. Attach Schedule R 

45

46

Alternative minimum tax (see page 36). Attach Form 6251 

Add lines 44 and 45 

Credit for child and dependent care expenses. Attach Form 2441

50

If you have a

qualifying

child, attach

Schedule EIC.

45

46

66a

Spouse’s occupation

( )

Form 1040 (2007)

● People who

checked any

box on line

39a or 39b or who can be

claimed as a

dependent,

see page 31.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 61)? Third Party

Designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

55

Foreign tax credit. Attach Form 1116 if required

55

a Form 8396 b Form 8859

51

Residential energy credits. Attach Form 5695 

63 63

Type:

c Form 8885

Total boxes   checked 

51

49

53

48

47

54

52

50

b Nontaxable combat pay election  66b

c Form 8839

Other credits: a Form 3800 b Form 8801 c Form

71 Refundable credit for prior year minimum tax from Form 8801, line 27 71

c Form(s) 8889

a Form 4137 b Form 8919 

39a A = 18,963,884

83,827,439

B = 7,441,819 C = 289,197

7,642,644

6,491,844

89,767

7,435,044

5,862,206

25,889,333

Recapture Tax = 17,924

125,583,890

11,523,634

1,544,389

15,884,285

1,773,576

55,652,848

4,061,974

7,549,807

6,642

4,326,398

39,343

D= 83,375

28,599,646

50,544,470

125,121,755

132,652,011

110,533,209

110,522,670

4,108,964

110,547,299

54c F8839 = 94,128

46,084,671

54a F8396 = 33,185

98,369,138

17,840,382

a= 194,630

5,550,175

138,647

222,146

106,650,214

135,128,289

110,611,578

505,227

Add. Stand. Ded. = 11,703,100

Basic Stand. Ded. = 90,510,904

55a F3800 = 230,821

55b F8801 = 395,359

55c F8844 = 29,219

55c other = 41,235

70a F2439 = 39,521

70b F4136 = 305,765

70c F8885 = 22,550

107,687,030

24,583,940

55c Alt. motor veh. = 157,814

Other Taxes = 771,443

55c F8835 = 2,121

55c F8846 = 53,276

55c F5884 = 38,096

b= 67,811

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

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, 2007, or other tax year beginning , 2007, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 12.)

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 12. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 12.

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 14)

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 15)

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 15.

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 20) 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 21) 15b

16a Pensions and annuities 16a b Taxable amount (see page 22) 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 24) 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 27)

23

27

33

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

Self-employed health insurance deduction (see page 26) 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 19. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2007)

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

Head of household (with qualifying person). (See page 13.) 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 24)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 83.

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 16)

31a

34

Student loan interest deduction (see page 30) 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 12)  You Spouse

Tuition and fees deduction. Attach Form 8917

37

4

5

Educator expenses (see page 26) 23

b Qualified dividends (see page 19) 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 

07

31,181,877

Total 1040 ONLY returns filed = 86,300,563

Electronically filed forms 1040 Only = 47,982,634

9,360,995

86,300,563

45,699,105

Y = *3,804,599 Y = **8,247,553

86,300,563

56,459,060

Exem. = 189,492,027

31,316,494

15,249,361

6,174,921

25,054,503

13* Cap Gain Distrib = 4,054,112 22,629,468

9,182,452

20,534,161

9,813,118

22,698,264

17,120,551

16,184,703

1,977,943

4,412,873

12,592,204

5,936,004

21 For. earn. inc. excl. = 343,077

86,138,179

3,071,104

592,526

1,119,044

17,840,382

3,838,721

1,164,446

599,587

2,815,035

6,207,594

3,540,545

31,575,090

83,552,734

43,803,624

431,070

21,901,578

526,064

1,988,674

22,143,812

1,751,135

21 Net Operat. Loss = 922,895

21 Gambling inc. = 2,008,658

36 Other adj. = 139,569

36 Archer MSA = 10,972

36 Housing ded. = 5,238

43,782,168

1,916,937 58,585

Exem. = 127,353,360

Exem. = 56,459,060

Exem. = 526,064

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

Returns = 83,552,734

1,445,450

135,102

1,191,135

67,929,569

21 Stock options = 9,125

52,560,740

29,177,157

23,592,999

457,308

478,999

OTHER DEPENDENTS 3,164,868

21 Cancell. of debt = 271,290

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

* Number of returns with one election box checked ** Number of returns with both boxes checked

Returns = 31,316,494

Returns = 431,070

 1,693,976 

2,252,044

5,314,971
16

Total for Form

1040 Only

Self-employment tax. Attach Schedule SE

Married filing

jointly or

Qualifying

widow(er),

$10,700

Head of

household,

$7,850

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

Add lines 64, 65, 66a, and 67 through 71. These are your total payments 

Form 1040 (2007) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,350

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 31 and check here 39b

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is $117,300 or less, multiply $3,400 by the total number of exemptions claimed on line 

6d. If line 38 is over $117,300, see the worksheet on page 33 

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

Education credits. Attach Form 8863

48

47

56

57

Add lines 47 through 55. These are your total credits

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

56

57

Other

Taxes

58

73

Unreported social security and Medicare tax from:

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 60

59

61

Add lines 57 through 62. This is your total tax 

62 62

64 Federal income tax withheld from Forms W-2 and 1099 64

65 2007 estimated tax payments and amount applied from 2006 return 65 Payments

66a

Amount paid with request for extension to file (see page 59) 69

68

Excess social security and tier 1 RRTA tax withheld (see page 59) 67

69

72

70 Payments from:

74a 74a

75 75

If line 72 is more than line 63, subtract line 63 from line 72. This is the amount you overpaid

76 76

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

Refund

77

Amount of line 73 you want applied to your 2008 estimated tax 

Estimated tax penalty (see page 61)

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.

77

You were born before January 2, 1943, Blind.

Spouse was born before January 2, 1943, Blind.

a Form 2439 b Form 4136

60

Household employment taxes. Attach Schedule H

61

70

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 33). Check if any tax is from:

Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 60 

b

Direct deposit?

See page 59

and fill in 74b,

74c, and 74d,

or Form 8888.

Routing number

Account number

c Checking Savings

a Form(s) 8814 Form 4972

b

d





72

54

Retirement savings contributions credit. Attach Form 8880

58

59

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

73



Child tax credit (see page 39). Attach Form 8901 if required

Credits from:

52

Additional child tax credit. Attach Form 8812

67

68

Standard

Deduction

for—

Joint return?

See page 13.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for the elderly or the disabled. Attach Schedule R 

45

46

Alternative minimum tax (see page 36). Attach Form 6251 

Add lines 44 and 45 

Credit for child and dependent care expenses. Attach Form 2441

50

If you have a

qualifying

child, attach

Schedule EIC.

45

46

66a

Spouse’s occupation

( )

Form 1040 (2007)

● People who

checked any

box on line

39a or 39b or who can be

claimed as a

dependent,

see page 31.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 61)? Third Party

Designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

55

Foreign tax credit. Attach Form 1116 if required

55

a Form 8396 b Form 8859

51

Residential energy credits. Attach Form 5695 

63 63

Type:

c Form 8885

Total boxes   checked 

51

49

53

48

47

54

52

50

b Nontaxable combat pay election  66b

c Form 8839

Other credits: a Form 3800 b Form 8801 c Form

71 Refundable credit for prior year minimum tax from Form 8801, line 27 71

c Form(s) 8889

a Form 4137 b Form 8919 

39a A = 14,486,078

56,081,039

B = 5,946,215 C = 198,202

7,642,644

4,775,743

32,611

4,821,421

2,718,662

16,748,517

 Recapture tax = 17,924

72,127,212

11,060,404

1,536,400

7,179,428

1,746,650

3,953,129

6,987,480

1,999

4,326,398

151,643

D = 57,743

23,642,188

50,544,470

78,211,925

83,543,837

71,489,933

71,490,391

4,107,693

71,515,020

54c F8839 = 94,128

32,371,536

54a F8396 = 33,185

66,055,849

17,840,382

a= 194,630

3,952,377

112,399

222,146

74,263,769

80,152,889

59,878,076

504,227

Add. Stand. Ded. = 7,111,533

Basic Stand. Ded. = 34,084,401

55a F3800 = 230,821

55b F8801 = 395,359

55c F8844 = 29,219

55c other = 41,235

70a F2439 = 39,521

70b F4136 = 305,765

70c F8885 = 22,550

57,033,235

9,348,413

55c Alt. Motor Veh. = 157,814

Other taxes= 771,443

55c F8835 = 2,121

55c F8846 = 53,276

55c F5884 = 38,096

b= 67,811

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

A

B

C

D
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, 2007, or other tax year beginning , 2007, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 12.)

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 12. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 12.

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 14)

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 15)

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 15.

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 20) 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 21) 15b

16a Pensions and annuities 16a b Taxable amount (see page 22) 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 24) 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 27)

23

27

33

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

Self-employed health insurance deduction (see page 26) 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 19. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2007)

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

Head of household (with qualifying person). (See page 13.) 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 24)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 83.

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 16)

31a

34

Student loan interest deduction (see page 30) 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 12)  You Spouse

Tuition and fees deduction. Attach Form 8917

37

4

5

Educator expenses (see page 26) 23

b Qualified dividends (see page 19) 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 

07

37,364,642

Electronically Filed Returns = 87,851,490

1040’s E-filed = 47,982,634

 1040A’s E-filed = 25,420,635

1040EZ’s Efiled = 14,448,221

16,563,676

87,851,490

33,866,206

Y = *3,547,176 Y = **4,986,217

87,851,490

57,057

59,795,889

Exem. = 183,536,162

34,009,494

17,362,994

2,985,350

14,556,543

13* Cap Gain Dist.= 2,713,433 12,708,259

5,503,489

13,827,975

5,873,424

15,354,328

11,534,438

8,324,477

1,063,997

5,251,476

7,546,914

3,694,019

21 For. earn. inc. excl. = 71,915

87,820,049

2,426,283

341,419

800,497

9,452,729

1,847,758

655,304

349,224

1,820,844

6,593,638

3,002,562

21,716,750

= 82,860,209

= 32,625,661

372,050

27,326,859

463,875

1,977,463

11,520,711

905,618

21 Net Operat. Loss = 428,933

21 Gambling inc. = 1,156,977

36 Other adj. = 90,572

36 MSA Ded. = 2,539

36 Housing Ded. = 1,604

32,619,659

1,246,457

115,484,869

Returns= 34,009,494

Exem. = 463,875

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

Returns = 82,860,209

1,480,167

87,062

562,498

78,000,131

21 Stock options = 4,322

35,696,567

16,757,874

15,555,516

248,320

238,845

OTHER DEPENDENTS 5,814,066

21 Cancell. of debt = 158,444

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

* Number of returns with one election box checked ** Number of returns with both boxes checked

Exem.= 59,795,889

Returns = 372,050

 1,689,942

4,243,494

5,464,235
18

Electronically

Filed Returns

Self-employment tax. Attach Schedule SE

Married filing

jointly or

Qualifying

widow(er),

$10,700

Head of

household,

$7,850

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

Add lines 64, 65, 66a, and 67 through 71. These are your total payments 

Form 1040 (2007) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,350

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 31 and check here 39b

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is $117,300 or less, multiply $3,400 by the total number of exemptions claimed on line 

6d. If line 38 is over $117,300, see the worksheet on page 33 

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

Education credits. Attach Form 8863

48

47

56

57

Add lines 47 through 55. These are your total credits

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

56

57

Other

Taxes

58

73

Unreported social security and Medicare tax from:

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 60

59

61

Add lines 57 through 62. This is your total tax 

62 62

64 Federal income tax withheld from Forms W-2 and 1099 64

65 2007 estimated tax payments and amount applied from 2006 return 65 Payments

66a

Amount paid with request for extension to file (see page 59) 69

68

Excess social security and tier 1 RRTA tax withheld (see page 59) 67

69

72

70 Payments from:

74a 74a

75 75

If line 72 is more than line 63, subtract line 63 from line 72. This is the amount you overpaid

76 76

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

Refund

77

Amount of line 73 you want applied to your 2008 estimated tax 

Estimated tax penalty (see page 61)

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.

77

You were born before January 2, 1943, Blind.

Spouse was born before January 2, 1943, Blind.

a Form 2439 b Form 4136

60

Household employment taxes. Attach Schedule H

61

70

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 33). Check if any tax is from:

Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 60 

b

Direct deposit?

See page 59

and fill in 74b,

74c, and 74d,

or Form 8888.

Routing number

Account number

c Checking Savings

a Form(s) 8814 Form 4972

b

d





72

54

Retirement savings contributions credit. Attach Form 8880

58

59

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

73



Child tax credit (see page 39). Attach Form 8901 if required

Credits from:

52

Additional child tax credit. Attach Form 8812

67

68

Standard

Deduction

for—

Joint return?

See page 13.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for the elderly or the disabled. Attach Schedule R 

45

46

Alternative minimum tax (see page 36). Attach Form 6251 

Add lines 44 and 45 

Credit for child and dependent care expenses. Attach Form 2441

50

If you have a

qualifying

child, attach

Schedule EIC.

45

46

66a

Spouse’s occupation

( )

Form 1040 (2007)

● People who

checked any

box on line

39a or 39b or who can be

claimed as a

dependent,

see page 31.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 61)? Third Party

Designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

55

Foreign tax credit. Attach Form 1116 if required

55

a Form 8396 b Form 8859

51

Residential energy credits. Attach Form 5695 

63 63

Type:

c Form 8885

Total boxes   checked 

51

49

53

48

47

54

52

50

b Nontaxable combat pay election  66b

c Form 8839

Other credits: a Form 3800 b Form 8801 c Form

71 Refundable credit for prior year minimum tax from Form 8801, line 27 71

c Form(s) 8889

a Form 4137 b Form 8919 

39a A = 8,995,603

58,183,732

B = 3,477,381 C = 156,809

3,781,793

5,077,057

42,584

5,335,855

4,647,350

19,408,179

Recapture Tax = 9,073

80,220,339

5,293,465

936,294

12,394,341

640,364

1,775,993

3,492,188

5,642

2,943,662

91,175

D = 51.708

12,354,508

31,220,225

78,557,437

82,860,209

68,616,821

68,614,546

2,109,173

68,624,795

54c F8839 = 61,703

32,105,290

54a F8396 = 26,498

59,143,936

9,452,729

a = 129,371

3,952,377

112,399

78,046

64,028,563

84,872,086

74,070,509

182,251

Add. Stand. Ded. = 5,589,486

Basic Stand. Ded. = 55,892,543

55a F3800 = 115,098

55b F8801 = 201,880

55c F8844 = 7,904

55c other = 23,423

70a F2439 = 11,032

70b F4136 = 130,159

70c F8885 = 8,801

72,841,006

19,441,929

55c AMV = 103,126

Other Taxes = 500,724

55c F8835 = 1,006

55c F8846 = 21,489

55c F5884 = 15,985

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

A B

C D

b= 35,881
19

Head of household (with qualifying person). (See page 16.) 

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 2007

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 15.)

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 15. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 15.

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 18)

(2) Dependent’s social

security number

c ● lived with

you

● did not live

with you due

to divorce or

separation

(see page 19)

If more than six

dependents,

see page 18.

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 22).

11b

Enclose, but do

not attach, any

payment.

11a 11b

Taxable amount

(see page 23).

12a Pensions and 12b

annuities. 12a 12b

13 Unemployment compensation and Alaska Permanent Fund dividends. 13

14a Taxable amount

(see page 25).

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 27). 17

Student loan interest deduction (see page 29).

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 21.

Form 1040A (2007)

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 74.

10 Capital gain distributions (see page 22). 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 17)

4

5

16 Educator expenses (see page 25). 16

b Qualified dividends (see page 22). 9b

Presidential

Election Campaign  Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 15) 

Checking a box below will not

change your tax or refund.

You Spouse

 You 

your SSN(s) above.

must enter 

33,507,223

Total Forms Filed = 33,507,223

Total Forms Filed Electronically = 25,420,635

Single = 11,874,291

Returns =16,271,245

= 33,507,223

16,271,245 14,470,070

PARENTS

OTHER DEPENDENTS

TOTAL DEPENDENTS

Total

27,288,557

29,963,261

8,526,171

145,675

2,828,995

2,090,772

958,317

1,582,675 1,500,773

4,979,884 4,646,477

2,064,405

5,467,230 2,419,757

33,358,147

583,111

484,737

2,883,486

1,002,837

4,475,344

Other Income = 438,633

11,874,291

= 8,993,552

163,299

2,541,349

221,542

1,289,535

4,922,674

 8,982,553

813,998

11,808,044

28,338

Y = *1,196,917 Y = **817,385

CHILDREN AWAY FROM HOME

CHILDREN AT HOME

8,245,540

Joint = 8,982,553

767,827

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

33,507,223

9,796,551

* Number of returns with one election box checked ** Number of returns with both boxes checked

41,642,102

Returns = 163,299

Exem. = 27,288,557

Exem. = 221,542 1,059,731

3,285,651

18,946,300

Returns = 33,507,223 Exem. = 75,364,410

33,722,308
20

If you have

a qualifying

child, attach

Schedule

EIC.

Single or

Married filing

separately,

$5,350 30

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

Total boxes

checked 

Check You were born before January 2, 1943, Blind

if:

23a

Spouse was born before January 2, 1943, Blind 23a

b

23b

If you are married filing separately and your spouse itemizes

deductions, see page 30 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 $117,300 or less, multiply $3,400 by the total number of exemptions

claimed on line 6d. If line 22 is over $117,300, see the worksheet on page 32. 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 30). 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

2007 estimated tax payments and amount

applied from 2006 return. 39

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

If line 42 is more than line 37, subtract line 37 from line 42.

This is the amount you overpaid.

43

44a

Refund

Amount of line 43 you want applied to your

2008 estimated tax.

45

45

Amount you owe. Subtract line 42 from line 37. For details on how

to pay, see page 53. 

46

46

47 Estimated tax penalty (see page 53). 47

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 (2007)

43

44a Amount of line 43 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

42

Routing

number

Account

number

Checking Savings  bc

 d

Amount

you owe

Direct

deposit?

See page 52

and fill in

44b, 44c,

and 44d or

Form 8888.



Earned income credit (EIC). 40a

Page 2

Form 1040A (2007)

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 15.

Daytime phone number

( )

Spouse’s occupation

( )

Head of

household, 

$7,850

Married filing

jointly or

Qualifying

widow(er),

$10,700

Standard

Deduction

for—

● People who

checked any

box on line

23a or 23b or

who can be

claimed as a

dependent,

see page 30.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 54)? Third party

designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

34 34

Type:

b Nontaxable combat pay election. 40b

Child tax credit (see page 35). Attach

Form 8901 if required.

41 Additional child tax credit. Attach Form 8812. 41

Retirement savings contributions credit. Attach 

Form 8880.

A= 4,477,805

19,179,093

1,716,101

57,157

2,613,622

3,143,543

9,140,816

31,015,915

463,230

12,769,073

8,704,858

108,845

562,328

B= 1,495,604

Boxes checked = 1,000

Excess FICA withheld = 6,983

Extension request = 19,281

4,643

33,336,497

Additonal Stand. Ded.= 4,591,566

29,813,083

32,649,549

23,775,808

13,713,135

17,049,822

102,791

17,122,978

32,229,662

29,529,879

3,287,612

23,768,813

29,450,172

Total Stand. Ded. = 33,336,497

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

A

B

C

D

C= 90,996 D= 25,632
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 2007 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 $8,750 if single;

$17,500 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).

7 7

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

18–26 of the booklet. Then, enter the tax from the table on this line. 10

Refund 11a

11a

If line 10 is larger than line 9, subtract line 9 from line 10. This is

the amount you owe. For details on how to pay, see page 16. 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 32.

Income

Cat. No. 11329W

4 4

12

12

Add lines 7 and 8a. 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 10). 3

Amount

you owe

b Routing number

Account number

c Type: Checking

You Spouse

Have it directly

deposited! See

page 15 and fill

in 11b, 11c,

and 11d or

Form 8888.  d



Form 1040EZ (2007)

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 16)? 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 8.)

Use the IRS

label.

Otherwise,

please print

or type.



If line 9 is larger than line 10, subtract line 10 from line 9. This is your refund. 

If Form 8888 is attached, check here 

b Nontaxable combat pay election. 8b

Checking a box below will not

change your tax or refund.

 You 

your SSN(s) above.

must enter 

Enclose, but

do not attach,

any payment.

9 9

10

* Number of returns with one election box checked ** Number of returns with both boxes checked

Total Forms Filed = 23,171,020

Total Forms Filed includes 17,003 Form 1040EZ-T's

Single = 21,870,710 Joint = 1,300,310

 XFPT

Total Exemptions = 17,756,935

tax exempt interest = 1,000

0

F4868 payment = 7,645

Other Net Income or Loss = 232,721

Total Income = 23,090,006

8,567,308

Excess FICA / RRTA = 1,006

1,669,846

22,951,972

3,418,220

1,145,002

23,171,020

22,440,763

2,466,454

22,745,738

 You Boxes Checked = 6,714,395

15,267,467

15,263,467

Y = *1,184,026 Y = **136,109

21,203,623

16,458,625

23,171,020

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

1,300,310
22

Schedule 1 Department of the Treasury—Internal Revenue Service

Interest and Ordinary Dividends

for Form 1040A Filers

(Form 1040A)

2007 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) 2007

Total Schedules Filed = 2,451,196

950,372

2,336,625

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
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 2006

expenses in 2007, see the instructions.

For Paperwork Reduction Act Notice, see Form 1040A instructions. Schedule 2 (Form 1040A) 2007

Before you begin: You need to understand the following terms. See Definitions on page 1 of the separate instructions.

Cat. No. 10749I

Schedule 2 Department of the Treasury—Internal Revenue Service

Child and Dependent Care

Expenses for Form 1040A Filers (Form 1040A) 2007 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 2007 for the person

listed in column (a) First Last

● Dependent care benefits ● Qualifying person(s) ● Qualified expenses

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

11

10

11

1,913,438

1,881,802

520,632

total credit- 1,716,101

1,870,796

1,910,793

470,339

1,870,796

1,870,796

prior year - 999

current yr. -

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 1,913,438
24

( )

Schedule 2 (Form 1040A) 2007

Enter the total amount of dependent care benefits you received

for 2007. 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 2008. See

the instructions.

Combine lines 12 through 14. See the instructions.

14

14

15

Enter the total amount of qualified expenses

incurred in 2007 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 23–27 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 2006 expenses in 2007, 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 4–11. 27

Page 2

Schedule 2 (Form 1040A) 2007

● 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 2006 and used in 2007

during the grace period. See the instructions.

13

13

87,331

470,339

107,233

1,910,793

64,683

64,683

17,644

1,870,796

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 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 2007, check this box 

Schedule 3 Department of the Treasury—Internal Revenue Service

Credit for the Elderly or the Disabled

for Form 1040A Filers (Form 1040A) 2007 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 2007:

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 2007 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 2007 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) 2007

● 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 2007: 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 2007.

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

TIP

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 72,359
26

Schedule 3 (Form 1040A) 2007

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 2007.

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) 2007

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. 22

TIP

22

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

Form 1040A, line 29.

6,689

67,365

72,359

18,200

2,172

18,200

67,365

72,359

57,156

62,150

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 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-7.)

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-8

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-9.) 

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) 2007

25

21

23

24

If you made a

gift and got a

benefit for it,

see page A-8.

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 $156,400 (over $78,200 if married filing separately)?

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

30 If you elect to itemize deductions even though they are less than your standard deduction, check here 

07

a Income taxes, or

b General sales taxes 

Qualified mortgage insurance premiums (See page A-7) 

14

29

10,520,269

 Checked =153,471

10,520,232

48,619,346

43,604,421

22,063,125

2,874,143

40,368,551

1,153,837

2,801,145

1,898,537

38,056,579

23,854,106

538,922

16,479,370

23,493,036

10,035,981

30,594,297

30,592,689

Gambling Loss Deduction = 1,101,240

7,131,365 =

 Capital Gains Deduction Limitation = 31,714

 Other Than Gambling Deduction = 608,159

 Property Income, Casualty & Theft Deduction = 7,844

50,544,470

 Income Tax = 36,683,269

10,520,269

 General Sales Tax = 11,936,077

50,118,657

41,282,875

41,119,033

107,474

12,734,403

1,691,527

1,685,664

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

 Total Schedules Filed = 51,090,456

Line 30 Boxes
28

Schedules A&B (Form 1040) 2007 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) 2007

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 2007, 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 2007, 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

26,113,835

Yes = 21,649

37,301

18,866,589

Yes = 281,349

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 27,330,503

The component parts of line 6 are as follows:

F1040 = 17,916,217 F1040A = 950,372

The component parts of line 2 are as follows:

 F1040 = 23,777,210 F1040A = 2,336,625

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

 F1040 = 24,879,307 F1040A = 2,451,196
29

SCHEDULE C OMB No. 1545-0074

(Form 1040)

Profit or Loss From Business

(Sole Proprietorship)

 Partnerships, joint ventures, etc., 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-2 of the instructions) B Enter code from pages C-8, 9, & 10



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 2007? If “No,” see page C-3 for limit on losses

If you started or acquired this business during 2007, check here 

Income

Gross receipts or sales. Caution. If this income was reported to you on Form W-2 and the “Statutory

employee” box on that form was checked, see page C-3 and check here 

1

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-3) 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-4)

9

24a

11

a Travel

10 Commissions and fees

12 Depletion 12

Deductible meals and

entertainment (see page C-6)

b

Depreciation and section 179 

expense deduction (not

included in Part III) (see

page C-4)

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-5):

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 in columns  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-8 of the instructions. Schedule C (Form 1040) 2007

(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 (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 (statutory employees, 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-7).

● If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on 

Form 1040NR, line 13 (statutory employees, see 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-4)

24b

17

07

At risk = 6,347,719

23,128,351

3,186,720

21,969,928

715,430

21,968,169

4,701,104

22,009,742

1,188,784

22,241,084

6,058,503

12,338,926

1,103,123

2,055,668

88,952

7,054,900

297,212

6,001,888

706,467

1,870,813

7,701,864

144,673

2,038,408

3,165,706

4,718,754

9,566,180

6,529,280

4,532,910

6,475,896

8,758,373

1,315,551

12,532,003

19,870,910

22,891,648

3,500,779

22,629,468

nondeductible loss (+)/suspended loss carryover (-) = 100,271

Boxes checked = 62,752

Boxes checked = 1,900,591

Accounting Method = 23,128,351 Mat. Part. = 18,418,263

Total Schedules Filed = 25,828,431 Includes 4,401,351 Schedule C-EZ's

7,930,671

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
30

Schedule C (Form 1040) 2007 Page 2

Cost of Goods Sold (see page C-7)

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-4 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 2007, enter the number of miles you used your vehicle for:

a Business b Commuting (see instructions) c Other

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

46 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

Printed on recycled paper

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) 2007

1,600,679

1,547,953

2,721,302

666,412

1,968,719

995,740

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
31

SCHEDULE C-EZ OMB No. 1545-0074

(Form 1040)

Net Profit From Business

(Sole Proprietorship)

 Partnerships, joint ventures, etc., 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. If this income was reported to you on Form W-2 and the “Statutory

employee” box on that form was checked, see Statutory Employees in the instructions for

Schedule C, line 1, on page C-3 and check here  1

2 Total expenses (see instructions). 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. (Statutory

employees do not report this amount 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) 2007

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 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-4 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-8, 9, & 10



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.

6 Do you (or your spouse) have another vehicle available for personal use? Yes No

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

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

7 Was your vehicle available for personal use during off-duty hours? Yes No

5 Of the total number of miles you drove your vehicle during 2007, 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

07

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 4,401,351 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 10 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 15 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) 2007

( )

4 4

Part I

Part II

13

(b) Date

acquired

(Mo., day, yr.)

2

9

(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)

07

9,805,020

 Long Term Non-Ded Loss = 151

392,887

1,106,575

1,723,928

10,693,357

15,088,843

14,392,709

 Short Term Non-Ded. Loss = 23

2,478,714

1,989,660

10,701,459

4,586,812

20,135,036

9,189,031

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 22,939,950 Total Sales reported with Form 1099 = 18,182,347
33

Schedule D (Form 1040) 2007

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) 2007

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 35 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 35 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.

1,483,092

229,501

22,143,812

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
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 location 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-4) 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-7 of the instructions. Cat. No. 11344L Schedule E (Form 1040) 2007

Part I

Management fees

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)

07

9,997,634

RENT

ROYALTY

9,119,522

1,601,655

5,270,892

671,725

8,872,953 862,596

7,434,864 540,075

9,549,559 1,595,497

4,872,269

1,361,856

542,642

5,973,800

5,629,725

nondeductible rental loss

suspended loss carryover

Number of RENTALS = 8,404,116 Total # Rental Properties = 14,646,969

Number of ROYALTIES = 1,355,742 Total # Royalties = 2,092,781

Yes = 247,266

5,109,735 1,590,797 720,988

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 17,976,462
35

Schedule E (Form 1040) 2007 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-7) 

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) 2007

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-6 before completing this section.

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

443,957

Yes = 10,984,965

5,789,606

4,715,007

427,943

1,122,661

32,042

719,600

PARTNERSHIPS

S-CORPS

5,890

21,879

1,522,811

Number of PARTNERSHIPS

1,750,275 1,489,084

578,097 1,576,789

47,806

310,256

Number of S-CORPS

PARTNERSHIPS PARTNERSHIPS

S-CORPS S-CORPS

*

2,204,400

2,900,051

PARTNERSHIPS

1,137,990

202,851

S-CORPS

1,268,214

9,042,307

309,308

1,808,394

2,615,490

5,744,905

4,928,330

7,944,991

552,214

76,660

590,711

10,471

303,703

PARTNERSHIPS

S-CORPS

544,468

16,184,703

4,199,348

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

* Entry for this line is greater than zero, but too small to report
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) 2007

Before you begin: See the instructions for Form 1040A, lines 40a and 40b, or Form 1040, lines 66a and

66b, 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 2007

months

Yes.

months

If the child was born before 1989—

Was the child permanently and totally disabled during

any part of 2007?

b

Yes.

First name Last name First name Last name

Name(s) shown on return Your social security number

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 41

of the Form 1040A instructions or page 47 of the

Form 1040 instructions unless the child was born and

died in 2007. If your child was born and died in 2007

and did not have an SSN, enter “Died” on this line

and attach a copy of the child’s birth certificate.

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

2007 but less than 7 months, enter “7.”

● If the child was born or died in 2007 and your

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

or she was alive during 2007, 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 2007, and

(b) is a U.S. citizen or resident alien. For more details, see the instructions for line 41 of Form 1040A or line 68 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 2007 and a

student?

a

Child’s year of birth

If born after 1988, skip lines 4a

and 4b; go to line 5.

Year

If born after 1988, skip lines 4a

and 4b; go to line 5.

Year 3

CAUTION

TIP

07

9,760,927

18,956,901 9,764,780

18,956,901 9,764,780

= 394,670 = 174,188

18,956,901 9,768,088

18,941,924

= 968,598 = 406,110

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 18,956,901
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 2007? If “No,” see page F-2 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 2007 8a 8b Taxable amount 8b

c If election to defer to 2008 is attached, check here  8d Amount deferred from 2006 8d

9 Custom hire (machine work) income 9

10 Other income, including federal and state gasoline or fuel tax credit or refund (see page F-3) 10

Gross income. Add amounts in the right column for lines 3 through 10. If you use the accrual method, 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-4)

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.

● If a profit, enter the profit on Form 1040, line 18, and also on Schedule SE, line 1.

If you file Form 1040NR, enter the profit on Form 1040NR, line 19.

● If a loss, you must go to line 37. Estates, trusts, and partnerships, see page F-6.

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 Form 1040, line 18, and also on Schedule SE, line 1.

If you file Form 1040NR, enter the loss on Form 1040NR, line 19.

● 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) 2007

 See Instructions for Schedule F (Form 1040).

Car and truck expenses (see page

F-4). Also attach Form 4562

Cat. No. 11346H

Feed

22 22

f 34f

25

33

34

1

2



Part I

Part II





07

At risk = 1,419,457

285,330

Total Forms Filed = 2,045,056

**474,314

**715,050

**2,669

123,530

552,795

1,565,332

40,716

1,272,961

450,521

547,505

406,240

= 2,001,622 = 39,468

Material Participation ’Yes’ = 1,971,903

Nondeductible Loss (+) / Suspended Carryover (-)

= 10,365

Total of all unmarked expenses = 1,730,795

349,921

600,364

527,921

39,489

1,143,064

854,135

1,099,509

1,977,943

132,650

**706,789

**115,650

**206,514

1,748,687

2,768

1,417,731

673,577

1,224,586

1,191,270

1,961,254

1,910,414

365,722

**1,283,647

**468,984

**16,068

**2,562

**644,469

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

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

Schedule F (Form 1040) 2007 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) 2007

CAUTION

11,446

**474,314

**715,050 **706,789

**2,669

**115,650

**206,514

11,283

**1,283,647

**468,984

**16,068

**2,562

**644,469

2007 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 2007:

● 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 2007, check this box  

● If you checked this box, you do not have to get another statement for 2007.

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) 2007

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 2007 8

separately

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

you lived apart from your spouse for all of 2007 9

Did you check

box 1, 3, 7,

or 8?

Single,

Head of household, or 

Qualifying widow(er)

And by the end of 2007: 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

07

Before you begin: Figure the amount of any foreign tax credit you are claiming on Form 1040, line 51, if it applies.

Total Filing Status Age Indicator Boxes Checked = 240,104

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 240,104
40

Schedule R (Form 1040) 2007 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 2007.

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) 2007

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 

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

and 51

22

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

on Form 1040, line 48 

24

22

21

20

23

TIP

6,689

111,233

134,231

41,323

41,323

2,172

89,767

111,233

124,533

117,376

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
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 58.

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

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

1065), box 14, code A

1

1

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 amounts to report on this line. See page

SE-3 for other income to report

2

2

3 Combine lines 1 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) 2007

● 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

● $97,500 or less, multiply line 4 by 15.3% (.153). Enter the result here and on 

Form 1040, line 58.

● More than $97,500, multiply line 4 by 2.9% (.029). Then, add $12,090 to the result.

Enter the total here and on Form 1040, line 58

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

Did you receive wages or tips in 2007?

Was the total of your wages and tips subject to social security

or railroad retirement tax plus your net earnings from

self-employment more than $97,500?

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

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

07

Did you report any wages on Form 8919, Uncollected Social

Security and Medicare Tax on Wages? 



No Yes



No

17,840,382

670,930

17,455,272

17,833,963

Total Scheduled Filed = 17,881,314

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
42

Schedule SE (Form 1040) 2007 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

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

1065), box 14, code A. Note. Skip this line if you use the farm optional method (see page SE-4) 1

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 amounts 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 1 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

97,500 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 2007

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 $97,500 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 58

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

14 Maximum income for optional methods 14 1,600 00

Enter the smaller of: two-thirds (2⁄3 ) of gross farm income1 (not less than zero) or $1,600. 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 $1,733 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.

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 $2,400, or (b) your net farm profits2 were less than $1,733.

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) 2007

12

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

8,293

670,930

17,455,272

17,833,963

17,817,417

41,097

17,840,382

1,886,211

17,138,825

17,840,382

17,840,382

20,955

1,877,625

12,876

4,514

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
43

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. 54

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 22 or line 29. (Rural mail carriers: See

instructions.)

1

2

Parking fees, tolls, and transportation, including train, bus, etc., that

did not involve overnight travel or commuting to and from work 

2

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 75% (.75) 

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 (2007)

Part I

07

8,148,944

5,144,599

2,072,192

1,888,053

5,553,523

7,895,879

460,703

7,876,559

3,112,200

180,700

3,098,782

3,101,296

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 8,966,892 Includes 4,494,485 Form 2106EZ's
44

Form 2106 (2007) 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 2007 12 miles miles

13 Business miles included on line 12 13 miles miles

14 Percent of business use. Divide line 13 by line 12 14 % %

15 Average daily roundtrip commuting distance 15 miles miles

16 Commuting miles included on line 12 16 miles miles

17 Other miles. Add lines 13 and 16 and subtract the total from line 12 17 miles miles

18 Do you (or your spouse) have another vehicle available for personal use? Yes No

19 Was your vehicle available for personal use during off-duty hours? Yes No

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.)

22 Multiply line 13 by 48.5¢ (.485)

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

(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 (2007)

22

495,821

3,889,772

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
45

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. 54A

Your name Occupation in which you incurred expenses Social security number

Vehicle expense using the standard mileage rate. Complete Part II and multiply line 8a by 48.5¢ 

(.485)

1

2

Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight 

travel or commuting to and from work

2

Travel expense while away from home overnight, including lodging, airplane, car rental, etc.

Do not include meals and entertainment

3

3

Business expenses not included on lines 1 through 3. Do not include meals and

entertainment

4

4

5

Meals and entertainment expenses: $ × 50% (.50). (Employees subject to

Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred 

while away from home on business by 75% (.75) instead of 50%. For details, see instructions.)

5

Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 

(or on Schedule A (Form 1040NR, line 9)). (Armed Forces reservists, fee-basis state or local 

government officials, qualified performing artists, and individuals with disabilities: See the

instructions for special rules on where to enter this amount.)

6

6

Cat. No. 20604Q Form 2106-EZ (2007)

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 2007.

● 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 2007, 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

For Paperwork Reduction Act Notice, see page 4.

Caution: You can use the standard mileage rate for 2007 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.

07

1

Total Forms Filed = 4,494,485

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
46

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 2007, or other tax year of the

regulated investment company (RIC) or the

real estate investment trust (REIT)

beginning , 2007, and

ending ,

(99)

20

1c Collectibles (28%) gain

07

1,437

26,858

0

7,989

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 27,174

NUMBER OF RETURNS FILED FOR SELECTED LINES
47

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 2006 expenses in 2007, see

the instructions

9

For Paperwork Reduction Act Notice, see page 4 of the instructions. Form 2441 (2007)

Before you begin: Figure the amount of any foreign tax credit you are claiming on Form 1040, line 51, or Form 1040NR, 

line 46.

Cat. No. 11862M

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 62, or Form 

1040NR, line 57.

.

(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 2007 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 47, or Form 1040NR, line 44

07

Enter the amount from Form 1040, line 51, or

Form 1040NR, line 46

11

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

11

13

Total Forms Filed = 7,296,478

6,491,844

7,237,209

7,074,571

2,307,096

6,805,533

7,095,602

4,320,893

6,772,762

7,121,015

6,772,759

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

7,148,780

2,342,340
48

Form 2441 (2007) Page 2

Dependent Care Benefits

Enter the total amount of dependent care benefits you received in 2007. 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 2006 and used in 2007 during the grace

period. See instructions

Enter the amount, if any, you forfeited or carried forward to 2008. See instructions

Enter the total amount of qualified expenses incurred 

in 2007 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 31–35 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 2006 expenses in 2007, 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 4–13

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 (2007)

● 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

( )

1,160,240

4,320,893

3,520

1,266,024

7,095,602

50,206

6,805,533

3,413

2,090

309,209

898,810

896,720

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
49

OMB No. 1545-0155

Investment Credit

Form 3468

 Attach to your tax return. See instructions. Attachment

Sequence No. 52

Name(s) shown on return Identifying number

1g

1

f

5

6

6

For Paperwork Reduction Act Notice, see instructions. Form 3468 (Rev. 12-2006)

Rehabilitation credit (see instructions for requirements that must be met):

e Pre-1936 buildings located in the Gulf Opportunity Zone × 13% (.13)

Other pre-1936 buildings × 10% (.10)

5 Credit from cooperatives. Enter the unused investment credit from cooperatives

Add lines 1e through 1h, 1k, 2i, 3c, 4, and 5. Report this amount on the applicable line of

Form 3800 (e.g., line 1a of the 2006 Form 3800)

1h

Cat. No. 12276E

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 

a

Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:

k Rehabilitation credit from an electing large partnership (Schedule K-1 (Form 1065-B), box 9) 1k

(99)

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 date on which the 24- or

60-month measuring period begins

Enter the adjusted basis of the building as of the beginning date above 

(or the first day of your holding period, if later)

Enter the amount of the qualified rehabilitation expenditures incurred, 

or treated as incurred, during the period on line 1b above

$

$

i

j

c

d

b

/ /

/ /

$

$

and ends / /

Department of the Treasury

Internal Revenue Service

2 Energy credit:

2a

a Basis of property using geothermal energy placed in service during

the tax year (see instructions) $ × 10% (.10)

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

during the tax year (see instructions) $ × 30% (.30) 2b

Qualified fuel cell property (see instructions):

$ × 30% (.30) 2c

Basis of property installed during the tax

year

c

× $1,000 2d

Kilowatt capacity of property in c

above 

d

e Enter the lesser of line 2c or 2d 2e

Qualified microturbine property (see instructions):

$ × 10% (.10) 2f

Basis of property installed during the tax

year

f

× $200 2g

Kilowatt capacity of property in f

above 

g

h Enter the lesser of line 2f or 2g 2h

i Total. Add lines 2a, 2b, 2e, and 2h 2i

3 Qualifying advanced coal project credit (see instructions):

3a

a Basis of qualified investment in integrated gasification combined cycle property 

placed in service during the tax year $ × 20% (.20)

b Basis of qualified investment in property other than in a above placed

in service during the tax year  $ × 15% (.15) 3b

4

c Total. Add lines 3a and 3b

Qualifying gasification project credit (see instructions). Basis of qualified investment in property

placed in service during the tax year  $ × 20% (.20)

3c

4

(Rev. December 2006)

h

g Certified historic structures located in the Gulf Opportunity Zone × 26% (.26)

Other certified historic structures × 20% (.20)

$

$

1e

1f

For properties identified on lines 1g or 1h, complete lines 1i and 1j

30,462

2,352

2,941

1,016

48

 Nondeductibe investment credit = 47

2,352

2,940

3,958

20,589

221

*

*

*

*

1,215

2,752

*

*

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 30,469

* Entry for this line is greater than zero but too small to report
50

OMB No. 1545–0895 General Business Credit

Form 3800

Department of the Treasury

Internal Revenue Service  Attach to your tax return. AttachmentSequence 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 2007 (see instructions)

Carryforward of general business credit to 2007. See instructions for the schedule to attach 

Carryback of general business credit from 2008 (see instructions)

Current year credit. Add lines 4 through 7

Part I

2

c

d

e

f

6

Add lines 1a through 1x

o

g

h

i

j

1g

1h

1i

1n

1a

1c

1d

1e

1f

Investment credit (attach Form 3468)

Credit for increasing research activities (Form 6765)

Low-income housing credit (Form 8586) (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, Section A only)

Indian employment credit (Form 8845)

Mine rescue team training credit (Form 8923)

Credit for contributions to selected community development corporations (Form 8847)

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

w

v

Biodiesel and renewable diesel fuels credit (attach Form 8864)

Low sulfur diesel fuel production credit (Form 8896)

1w

1v

07

Qualified railroad track maintenance credit (Form 8900)

x 1x

Distilled spirits credit (Form 8906)

q 1q

Nonconventional source fuel credit (Form 8907)

1r r

Energy efficient home credit (Form 8908)

s Alternative motor vehicle credit (Form 8910) 1s

1t t Alternative fuel vehicle refueling property credit (Form 8911)

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2007)

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.

Hurricane Katrina housing credit (only from S corporations, partnerships, estates, and

cooperatives)

u

1u

415,336

30,465

6,490

56,780

71,456

9,151

1,980

4,889

536

379

6,214

10,600

4,306

3,594

310

250,674

107,586

150,188

103,231

234,388

5,747

453

1,217

9,735

3,831

24,901

467

1,547

723

2,077

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 437,644
51

Page 2

Form 3800 (2007)

Part II Allowable Credit

Credit allowed for the current year. Enter the smaller of line 8 or line 18. Individuals, estates, 

and trusts: See the instructions for line 19 if claiming the research credit. C corporations: See 

the line 19 instructions if there has been an ownership change, acquisition, or reorganization.

19

19

9

f

Foreign tax credit

12a

Credits from Form 1040, lines 47 through 50 and lines 52 through 54 

(or Form 1040NR, lines 44, 45, and 47 through 49)

12a

c Credits from Forms 5735 and 8834 12c

12d

d Non-business alternative motor vehicle credit (Form 8910,

line 18)

Non-business alternative fuel vehicle refueling property credit

(Form 8911, line 19)

Add lines 12a through 12e 12f

10

Net income tax. Subtract line 12f from line 11. If zero, skip lines 14 through 17 and enter -0- on 

line 18

10 Alternative minimum tax:

Tentative minimum tax:

14

11

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

Regular tax before credits:

Add lines 9 and 10

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-

18

9

15

17

18

11

13

Form 3800 (2007)

● 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 35

● Corporations. Enter the amount from Form 4626, line 14

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56 

Report the amount from line 19 (if smaller than line 8, see instructions) as indicated below or on 

the applicable line of your return:

● Individuals. Form 1040, line 55 or Form 1040NR, line 50

● Corporations. Form 1120, Schedule J, line 5c

● Estates and trusts. Form 1041, Schedule G, line 2c

● Individuals. Enter the amount from Form 6251, line 33

● Corporations. Enter the amount from Form 4626, line 12

● Estates and trusts. Enter the amount from Form 1041, 

Schedule I, line 54

16 



148,925

335,117

393,953

392,518

213,898

230,821

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
52

Moving Expenses OMB No. 1545-0074

Form 3903

 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 (2007)

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 2007, the standard mileage rate for

using your vehicle to move to a new home

is 20 cents a mile.

To see if you meet the

distance test, you can

use the worksheet

below.

Distance Test Worksheet

miles 1.

miles 2.

miles 3.

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

07

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 test and time test.

See instructions on the back.

TIP

Total Forms Filed = 1,118,610

1,083,733

991,225

887,588

1,114,405

131,104

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
53

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 (2007)

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.

07

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 

Caution. This credit is not available for aviation

gasoline taxed at $.044 (purchased after February 

29, 2008).

*This rate applies after February 29, 2008.

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.

$

$

$

264,560

97

2,456

53,191

35

1,110

11,162

*

6,013

0

41

32

638

638

2007 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 = 305,765

* Entry for this line is greater than zero, but too small to report
54

Form 4136 (2007) 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 (2007)

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

Caution. This credit is not available for kerosene taxed 

at $.044 (purchased after February 29, 2008).

*This rate applies after February 29, 2008.

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 February 29, 2008.

Caution. This credit is not available for kerosene

taxed at $.044 (purchased after February 29, 2008).

.243

.218/.043*

346

369

(a) Type

of use

$

$

$

$

26

23

*

11,162

11,162

11,162

*

1,110

26

53,191

638

638

23

2007 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
55

Liquefied petroleum gas (LPG)

Form 4136 (2007) Page 3

Nontaxable Use of Alternative Fuel

“P Series” fuels

a

b

Form 4136 (2007)

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

$

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

.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

*

*

0

*

747

0

745

0

*

0

0

13

*

815

14

14

0

0

0

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

* Entry for this line is greater than zero, but too small to report
56

Form 4136 (2007) Page 4

Form 4136 (2007)

17 Leaking Underground Storage Tank (LUST) Tax

LUST tax on aviation fuels used in foreign trade

LUST tax on fuels used in trains or inland waterways

a

b

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. 

$

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

$ .001

.001

$ 433

434

18 $

18 Total income tax credit claimed. Add lines 1 through 17, column (d). Enter here and on

Form 1040, line 70 (also check box b on line 70); Form 1120, line 32f(2); Form 1120S, line 

23c; Form 1041, line 24g; or the proper line of other returns. 

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 February 29, 2008.

16 Exported Dyed Fuels

Exported dyed diesel fuel

Exported dyed kerosene

a

b

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

$ .001

.001

$ 415

416

305,765

*

0

0

*

0

0

0

11,162

53,191

638

2007 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
57

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 $125,000

2 Total cost of section 179 property placed in service (see instructions) 2

3 Threshold cost of section 179 property before reduction in limitation 3 $500,000

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 2006 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 2008. 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 2007 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 2007 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 2007 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 (2007)

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 allowance for qualified New York Liberty or Gulf Opportunity Zone property (other than listed

property) and cellulosic biomass ethanol plant property placed in service during the tax year (see

instructions)

14

14

07

186

419,752

187,193

1,787,976

1,452,269

178,474

314,625

91,377

7,350

1,311,567

1,501

632,839

4,571,631

28,583

1,354

4,544

Boxes checked = 9,721

undetermined type

Total GDS cost

1,501

4,566,316

Total ADS Cost = 33,532 Total ADS Deduction = 33,532

12,057,495

EPZONE

3,169,661

5,073,079

4,772,061

4,771,840

182,799

4,865,245

4,725,877

17,866

1,657

919,649

6,083,962

187,191

1,787,315

1,452,266

178,474

314,622

91,377

7,350

1,309,461

630,153

28,583

1,354

4,544

2,732,603

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 12,231,434

undetermined type

Total GDS cost
58

Form 4562 (2007) 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 2007 tax year (see instructions):

43 Amortization of costs that began before your 2007 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 (2007)

Special allowance for qualified Gulf Opportunity Zone 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

847,886

2,788,740

2,732,603

419,752

292,997

636,882

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
59

OMB No. 1545-0177 Casualties and Thefts

Form 4684  See separate instructions.

 Attach to your tax return. Department of the Treasury

Internal Revenue Service

Attachment  Use a separate Form 4684 for each casualty or theft. 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

Cost or other basis of each property 2 2

Insurance or other reimbursement (whether or not

you filed a claim) (see instructions)

3

3

Note: If line 2 is more than line 3, skip line 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

4

5 5 Fair market value before casualty or theft

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 11

12 Subtract line 11 from line 10 12

Caution: Use only one Form 4684 for lines 13 through 18.

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

15

16 If line 14 is less than line 13, enter the difference 16

17

17

18

18

For Paperwork Reduction Act Notice, see page 4 of the instructions. Form 4684 (2007)

● 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.

Cat. No. 12997O



Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 36. Estates and

trusts, see instructions 

Subtract line 17 from line 16. If zero or less, enter -0-. Also enter the result on Schedule A (Form 1040), line 20, 

or Schedule A (Form 1040NR), line 8. Estates and trusts, enter the result on the “Other deductions” line of your 

tax return

07

Enter the smaller of line 10 or $100 

214,811

2,011

215,005

94,084

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 268,350
60

Form 4684 (2007) 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

Casualty or Theft Gain or Loss (Use a separate Part l for each casualty or theft.)

19 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

20 Cost or adjusted basis of each property 20

Insurance or other reimbursement (whether or not

you filed a claim). See the instructions for line 3

21

21

Note: If line 20 is more than line 21, skip line 22.

Gain from casualty or theft. If line 21 is more than line 

20, enter the difference here and on line 29 or line 34,

column (c), except as provided in the instructions for

line 33. Also, skip lines 23 through 27 for that column.

See the instructions for line 4 if line 21 includes

insurance or other reimbursement you did not claim, or 

you received payment for your loss in a later tax year

22

22

Fair market value before casualty or theft 23 23

24 Fair market value after casualty or theft 24

25 Subtract line 24 from line 23 25

26 Enter the smaller of line 20 or line 25 26

Note: If the property was totally destroyed by

casualty or lost from theft, enter on line 26 the

amount from line 20.

27 Subtract line 21 from line 26. If zero or less, enter -0- 27

28 Casualty or theft loss. Add the amounts on line 27. Enter the total here and on line 29 or line 34 (see instructions) 28

Summary of Gains and Losses (from separate Parts l) (b) Losses from casualties or thefts (c) Gains from

casualties or thefts

includible in income

(i) Trade, business,

rental or royalty

property

(ii) Incomeproducing and

employee property

(a) Identify casualty or theft

Casualty or Theft of Property Held One Year or Less

29

30 Totals. Add the amounts on line 29 30

31 Combine line 30, 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 31

32 Enter the amount from line 30, column (b)(ii) here. Individuals, enter the amount from income-producing property 

on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 16, and enter the amount from property 

used as an employee on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 11. Estates and

trusts, partnerships, and S corporations, see instructions 32

Casualty or Theft of Property Held More Than One Year

33 Casualty or theft gains from Form 4797, line 32 33

34

35 35 Total losses. Add amounts on line 34, columns (b)(i) and (b)(ii)

36 Total gains. Add lines 33 and 34, column (c) 36

37 Add amounts on line 35, columns (b)(i) and (b)(ii) 37

Note: Partnerships, enter the amount from line 38a, 38b, or line 39 on Form 1065, Schedule K, line 11.

S corporations, enter the amount from line 38a or 38b on Form 1120S, Schedule K, line 10.

38 If the loss on line 37 is more than the gain on line 36:

a Combine line 35, column (b)(i) and line 36, 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 38a

b Enter the amount from line 35, column (b)(ii) here. Individuals, enter the amount from income-producing property 

on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 16, and enter the amount from property 

used as an employee on Schedule A (Form 1040), line 23 or Schedule A (Form 1040NR), 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 38b

If the loss on line 37 is less than or equal to the gain on line 36, combine lines 36 and 37 and enter here. Partnerships 

(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3 

39

39

( )

( )

( )

( )

( )

( )

( )

( ) ( )

( ) ( )

Part I

Part II

Form 4684 (2007)

Attachment Sequence No. 26

( )

21,420

21,750

1,937

6,245

6,916

29,552

21,049

10,382

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
61

Sales of Business Property

(Also Involuntary Conversions and Recapture Amounts

Under Sections 179 and 280F(b)(2)) Department of the Treasury 

Internal Revenue Service

Attachment

 Attach to your tax return. Sequence No. 27

Name(s) shown on return Identifying number

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)

Enter the gross proceeds from sales or exchanges reported to you for 2007 on Form(s) 1099-B or 1099-S (or substitute 

statement) that you are including on line 2, 10, or 20 (see instructions)

1

1

(f) Cost or other

basis, plus

improvements and

expense of sale

(e) Depreciation

allowed or

allowable since

acquisition

(g) Gain or (loss)

Subtract (f) from the

sum of (d) and (e)

(c) Date sold

(mo., day, yr.)

(b) Date acquired

(mo., day, yr.)

(a) Description

of property

(d) Gross

sales price

2

3 Gain, if any, from Form 4684, line 39 

4 Section 1231 gain from installment sales from Form 6252, line 26 or 37 

Gain, if any, from line 32, from other than casualty or theft

5

Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows:

6

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) 

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)

Ordinary Gains and Losses (see instructions)

Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):

Loss, if any, from line 7

10

Gain, if any, from line 7 or amount from line 8, if applicable 

11

Gain, if any, from line 31 

12

Net gain or (loss) from Form 4684, lines 31 and 38a

13

Ordinary gain from installment sales from Form 6252, line 25 or 36 

14

15

Combine lines 10 through 16

16

b

If the loss on line 11 includes a loss from Form 4684, line 35, 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 

Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040,

line 14

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 13086I Form 4797 (2007)

Part I

Part II

OMB No. 1545-0184

Section 1231 gain or (loss) from like-kind exchanges from Form 8824 

Ordinary gain or (loss) from like-kind exchanges from Form 8824 

17

3

4

5

6

7

8

11

12

13

14

15

16

17

18a

18b

(99)

9

( )

Form 4797

a

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:

18

 See separate instructions.

07

Total Forms Filed = 3,071,277

1,712,240

217,946

1,977,220

6,406

288,034

15,575

549,843

2,614,375

204,416

133,971

368,715

767,617

204,416

558,594

12,801

2,300

4,453

1,712,240

0

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
62

Form 4797 (2007) Page 2

Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255

(see instructions)

(c) Date sold

(mo., day, yr.)

(b) Date acquired

(mo., day, yr.) (a) Description of section 1245, 1250, 1252, 1254, or 1255 property:

A

B

C

D

These columns relate to the properties on lines 19A through 19D.  Property A Property B Property C Property D

Gross sales price (Note: See line 1 before completing.) 

Cost or other basis plus expense of sale 

19

Depreciation (or depletion) allowed or allowable 

20

Adjusted basis. Subtract line 22 from line 21 

21

Total gain. Subtract line 23 from line 20 

22

If section 1245 property:

23

a Depreciation allowed or allowable from line 22 

b Enter the smaller of line 24 or 25a 

If section 1250 property: If straight line depreciation was used, enter

-0- on line 26g, except for a corporation subject to section 291.

24

a Additional depreciation after 1975 (see instructions) 

Applicable percentage multiplied by the smaller of line 24 or 

line 26a (see instructions) 

b

Subtract line 26a from line 24. If residential rental property or 

line 24 is not more than line 26a, skip lines 26d and 26e

c

d Additional depreciation after 1969 and before 1976 

e Enter the smaller of line 26c or 26d 

f Section 291 amount (corporations only) 

g Add lines 26b, 26e, and 26f 

25

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 

b Line 27a multiplied by applicable percentage (see instructions) 

c Enter the smaller of line 24 or 27b 

If section 1254 property:

26

Intangible drilling and development costs, expenditures for

development of mines and other natural deposits, and

mining exploration costs (see instructions) 

a

b Enter the smaller of line 24 or 28a 

If section 1255 property:

27

Applicable percentage of payments excluded from income

under section 126 (see instructions) 

a

b Enter the smaller of line 24 or 29a (see instructions) 

Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30.

Total gains for all properties. Add property columns A through D, line 24 

28

Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13 

29

Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 33. Enter the portion from 

other than casualty or theft on Form 4797, line 6

30

31

32

33

Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less

(see instructions)

(b) Section 

280F(b)(2)

(a) Section

179

Section 179 expense deduction or depreciation allowable in prior years 

34 Recomputed depreciation (see instructions)

35 Recapture amount. Subtract line 34 from line 33. See the instructions for where to report

Part IV

Part III

20

21

22

23

24

25a

26a

27a

28a

29a

26b

26c

26d

26e

26f

26g

27b

27c

28b

29b

25b

30

31

32

33

34

35

Form 4797 (2007)

541,795

551,076

15,328

*

2,852

155

907,106

558,592

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

* Entry for this line is greater than zero, but too small to report
63

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 2007 (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 2007 5a 5b Taxable amount 5b

c If election to defer to 2008 is attached, check here  5d Amount deferred from 2006 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 (2007)

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)

07

c

117,230

301,154

106,522

308,346 299,015

3,354

670

24,967 24,617

237,421

547,774

63,952

181,916

144

104,784

50,182

33,267

26,680

*

159,617

82,521

95,397

404,218

485,685

554,645

At Risk (Either Box Checked) = 126,499

 Nondeductible loss (+)/ Suspended loss carryover (-) = 28,564

Y = 479,218

75,297

94,961

11,494

26,928

135,184

272,892

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 583,607

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
64

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 2007 (see instructions) 1

2 Disallowed investment interest expense from 2006 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 (2007)

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 2008. 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 2007 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 2006.

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.

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

07

1,492,611

1,690,394

784,089

1,867,945

1,783,380

450,570

262,376

1,809,704

616,751

1,717,606

775,145

926,989

1,818,318

1,408,098

996,710

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 1,895,166
65

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 2007 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 (2007)

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)

07

312

14,205

1,004

14,205

0

14,205

13,903

644

13,246

0

13,246

13,249

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 14,214

Yes = 14,208

Yes = 14,208

Yes = 14,208

Yes = 14,208

Yes = 14,208

Yes = 12,110
66

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 2006 Form 5329 (see instructions). If zero,

go to line 15

13

14 14

If your traditional IRA contributions for 2007 are less than your

maximum allowable contribution, see instructions. Otherwise, enter -0-

15

2007 traditional IRA distributions included in income (see instructions)

15

2007 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 2007 (see instructions)

Additional Tax on Early Distributions

Complete this part if you took a taxable 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 60, or Form

1040NR, line 55 4

For Privacy Act and Paperwork Reduction Act Notice, see page 6 of the instructions. Cat. No. 13329Q Form 5329 (2007)

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 60, or 

Form 1040NR, line 55, without filing Form 5329. See the instructions for Form 1040, line 60, or for Form 1040NR, line 55.

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 60, or Form 1040NR, line 55

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 2007 than is allowable or you had an amount

on line 17 of your 2006 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, 2007 

(including 2007 contributions made in 2008). Include this amount on Form 1040, line 60, or Form 1040NR, line 55 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

Part IV Additional Tax on Excess Contributions to Roth IRAs

Enter your excess contributions from line 24 of your 2006 Form 5329 (see instructions). If zero, go to line 23

If your Roth IRA contributions for 2007 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 2007 than is allowable or you had an amount on line 

25 of your 2006 Form 5329.

20 2007 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 2007 (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, 2007

(including 2007 contributions made in 2008). Include this amount on Form 1040, line 60, or Form 1040NR, line 55

25

21

22

23

24

25

19

20

07

Total Forms Filed = 1,479,094

53,724

1,193,950

1,185,681

70,183

31,209

70,179

32,198

54,730

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
67

Form 5329 (2007) Page 2

Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs)

Minimum required distribution for 2007 (see instructions) 50

Amount actually distributed to you in 2007 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 60, or Form 1040NR, line 55 53

Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge

and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date

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.

 





Signature. Complete only if you are filing this form by itself and not with your tax return.

Please

Sign

Here

Paid

Preparer’s

Use Only

Additional Tax on Excess Contributions to Archer MSAs

Enter the excess contributions from line 40 of your 2006 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, 2007 (including 2007 contributions made in 2008). Include this amount on Form

1040, line 60, or Form 1040NR, line 55

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 2006 Form 5329 (see instructions). If zero,

go to line 31

If the contributions to your Coverdell ESAs for 2007 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 2007 are less than the

maximum allowable contribution, see instructions. Otherwise, enter -0-

2007 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 2007 (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 2007 than is allowable or you

had an amount on line 41 of your 2006 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 2007 were more than is allowable or you had an

amount on line 33 of your 2006 Form 5329.

28 2007 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 2007 (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, 2007 (including 2007 contributions made in 2008). Include this amount on Form

1040, line 60, or Form 1040NR, line 55 33

40

41

Form 5329 (2007)

( )

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, 2007 (including 

2007 contributions made in 2008). Include this amount on Form 1040, line 60, or Form 1040NR, line 55

49

Part VIII

42 Enter the excess contributions from line 48 of your 2006 Form 5329. If zero, go to line 47 42

43 If the contributions to your HSAs for 2007 are less than the maximum 

allowable contribution, see instructions. Otherwise, enter -0-

44 2007 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 2007 (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 2007 than is 

allowable or you had an amount on line 49 of your 2006 Form 5329.

11,277

*

4,793

*

6,852

10,959

57,426

52,242

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

* Entry for this line is greater than zero, too small to report
68

Residential Energy Credits Form 5695 OMB No. 1545-0074

Department of the Treasury

Internal Revenue Service

1 Were the qualified energy efficiency improvements or residential energy property costs for your

main home located in the United States? (see instructions) 

2a

2 Qualified energy efficiency improvements (see instructions).

4

3

5a

4

5b

6

Multiply line 3 by 10% (.10)

5c

7

8

9 9

10

11 11

15

7

Nonbusiness energy property credit. Enter the smaller of line 11 or line 14

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13540P Form 5695 (2007)

10

 See instructions.

Attachment

Sequence No. 158  Attach to Form 1040 or Form 1040NR.

Yes No

Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit. 

Do not complete Part I.

a Insulation material or system specifically and primarily designed to reduce heat loss or gain in

your home

b Exterior doors

c Metal roof with appropriate pigmented coatings that meet the Energy Star program requirements 

and is specifically and primarily designed to reduce heat gain in your home

d Exterior windows (including skylights)

2b

2c

Add lines 2a, 2b, 2c, and 2h 3

5 Residential energy property costs (see instructions).

a Energy-efficient building property. Do not enter more than $300

b Qualified natural gas, propane, or oil furnace or hot water boiler. Do

not enter more than $150 

c Advanced main air circulating fan used in a natural gas, propane, or

oil furnace. Do not enter more than $50

6 Add lines 5a through 5c

Add lines 4 and 6

Maximum credit amount. (If you jointly occupied the home, see instructions)

Enter the amount, if any, from your 2006 Form 5695, line 8. Otherwise, enter -0-

Subtract line 9 from line 8

Enter the smaller of line 7 or line 10 

8

Name(s) shown on return Your social security number

Part I Nonbusiness Energy Property Credit (See instructions before completing this part.)

07

e Maximum amount of cost on which the credit can be figured

f Enter the amount, if any, from your 2006 Form 5695, line 2b. Otherwise, 

enter -0-

g Subtract line 2f from line 2e

h Enter the smaller of line 2d or line 2g

2d

2f

2g

2e

2h

Enter the amount from Form 1040, line 46, or Form 1040NR, line 43

Enter the total, if any, of your credits from Form 1040, lines 47 through 

49, and lines 51 and 53, or Form 1040NR, lines 44, 46, and 48

12

13

12

13

14

15

Subtract line 13 from line 12. If zero or less, stop. You cannot take the nonbusiness energy

property credit 14

1

$2,000

$500

Before you begin Part I: Figure the amount of any foreign tax credit or retirement savings contributions credit you

are claiming.

Total Forms Filed = 4,366,023

4,292,496

1,353,994

1,690,107

1,404,330

98,777

3,273,733

3,273,732

989,831

874,188

216,929

1,722,322

4,318,735

4,313,629

 Yes Boxes Checked = 4,363,021

305,065

4,189,372

1,665,831

709,757

4,320,884

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
69

Form 5695 (2007) Page 2

Before you begin Part II: Figure the amount of any of the following credits you are claiming.

Form 5695 (2007)

Part II

19

16 16

18

23

Qualified solar electric property costs

17

26

27

28

31

33

32 32

27

1040 filers: Enter the total, if any, of your credits from Form

1040, lines 47 through 49, and lines 51, 53, and 54; line 15 of

this form; and line 12 of the Line 11 Worksheet in Pub. 972 (see

instructions).

29

17 Multiply line 16 by 30% (.30)

Enter the smaller of line 17 or line 18

Qualified solar water heating property costs

Multiply line 20 by 30% (.30)

19

Maximum credit amount

Enter the smaller of line 21 or line 22

Qualified fuel cell property costs

Multiply line 24 by 30% (.30)

Kilowatt capacity of property on line 24 above  X $1,000

Enter the smaller of line 25 or line 26

28

Residential Energy Efficient Property Credit (See instructions before completing this part.)

18 Maximum credit amount

20

21

22

23

24

25

20

22

21

24

26

25

Credit carryforward from 2006. Enter the amount, if any, from your 2006 Form 5695, line 30

29 Add lines 19, 23, 27, and 28

31

1040NR filers: Enter the total, if any, of your credits from Form

1040NR, lines 44, 46, 48, and 49; line 15 of this form; and line 12

of the Line 11 Worksheet in Pub. 972 (see instructions).



Subtract line 31 from line 30. If zero or less, enter -0- here and on line 33

$2,000

$2,000

30 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 30

33 Residential energy efficient property credit. Enter the smaller of line 29 or line 32

34 Credit carryforward to 2008. If line 33 is less than line 29, subtract line 

33 from line 29 34

.

Part III Current Year Residential Energy Credits

35 Add lines 15 and 33. Enter here and on Form 1040, line 50, or Form 1040NR, line 45 35

● Foreign tax credit

● Child tax credit

● Retirement savings contributions credit

● Mortgage interest credit

● Adoption credit

● District of Columbia first-time homebuyer credit

33,822

4,325,767

33,822

33,822

26,211

26,211

26,211

1,344

1,344

18,503

1,344

67,281

377,838

4,334,735

61,302

9,280

10,077

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
70

Part I

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 for salaries and

wages

2

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

10 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see

instructions) 

Add lines 6 through 8. Cooperatives, estates, and trusts, continue on to line 10. All others, use

this amount to complete Part II

9

9

10

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13570D Form 5884 (2007)

Qualified second-year wages of employees certified as long-term

family assistance recipients $  50% (.50)

c

1c

07

Part II

Current Year Credit

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 2007 from a passive activity (see instructions) 7

Carryforward from 2006 of the New York Liberty Zone business employee credit and carryback

from 2008 of the work opportunity credit (see instructions)

8

8

11 Cooperatives, estates, and trusts, subtract line 10 from line 9. Use this amount to complete

Part II 11

Allowable Credit

12 Regular tax before credits (see instructions) 12

13 Alternative minimum tax (see instructions) 13

14 Add lines 12 and 13 14

15a Credits from Form 1040, lines 47 through 50 and 52 through 54 (or

Form 1040NR, lines 44, 45, and 47 through 49) 15a

b Foreign tax credit 15b

c Credits from Forms 5735 and 8834 15c

d Non-business alternative motor vehicle credit (Form 8910, line 18) 15d

Non-business alternative fuel vehicle refueling property credit (Form 

8911, line 19) 15e

e

Add lines 15a through 15e 15f f

16 Net income tax. Subtract line 15f from line 14. If zero, skip lines 17 through 20 and enter -0- on line 21 16

17 Net regular tax. Subtract line 15f from line 12. If zero or less, enter -0- 17

18 Enter 25% (.25) of the excess, if any, of line 17 over $25,000 (see instructions) 18

19 Subtract line 18 from line 16. If zero or less, enter -0- 19

20a General business credit (Form 3800, line 19) 20a

Empowerment zone and renewal community employment credit

(Form 8844, line 26) 20b

b

c Add lines 20a and 20b 20c

21 Subtract line 20c from line 19. If zero or less, enter -0- 21

22 Credit allowed for the current year. Cooperatives, estates, and trusts. Enter the smaller of line 

11 or 21. Report this amount on Form 1120-C, Schedule J, line 5c; or Form 1041, Schedule G,

line 2c. If line 21 is smaller than line 11, see instructions. All others. Enter the smaller of line 9 or 

21. Report this amount on Form 1040, line 55; Form 1040NR, line 50; Form 1120, Schedule J, line 

5c; or the applicable line of your return. If line 21 is smaller than line 9, see instructions 22

695

Nondeductible Credit = 28

2,587

2,634

42,713

41,070

13

44,890

13,221

32,728

8,855

10

41,868

41,641

23,540

38,096

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 45,253
71

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, and go to line 2. Otherwise, 

enter the amount from Form 1040, line 38, 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 $156,400 (over $78,200 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

29

30

31

32

Exemption. (If this form is for a child under age 18, see page 7 of the instructions.)

33

Subtract line 29 from line 28. If more than zero, go to line 31. If zero or less, enter -0- here and on lines 33 and 35 

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 8 of the instructions)

Tentative minimum tax. Subtract line 32 from line 31

Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040,

line 51). 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 9 of the instructions) 

For Paperwork Reduction Act Notice, see page 10 of the instructions. Cat. No. 13600G Form 6251 (2007)

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

30

29

31

32

33

34

( )

IF your filing status is . . . AND line 28 is not over. . . THEN enter on line 29 . . .

Single or head of household $112,500 $44,350

9

10

11

34

Alternative Minimum Tax

Alternative minimum tax. Subtract line 34 from line 33. 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 66,250

Married filing separately 75,000 33,125

If line 28 is over the amount shown above for your filing status, see page 7 of the instructions.

15

35

35



(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)

Long-term contracts (difference between AMT and regular tax income)

22 Mining costs (difference between regular tax and AMT)

23 Research and experimental costs (difference between regular tax and AMT) 

24 Income from certain installment sales before January 1, 1987

25 Intangible drilling costs preference

26 Other adjustments, including income-based related adjustments

27 Alternative tax net operating loss deduction

28 Alternative minimum taxable income. Combine lines 1 through 27. (If married filing separately and line 

28 is more than $207,500, see page 7 of the instructions.)

14

16

17

18

19

20

21

22

23

24

25

26

27

28

( )

( )

● All others: If line 30 is $175,000 or less ($87,500 or less if married filing separately), multiply line 30 by 26% (.26). 

Otherwise, multiply line 30 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result.



07

● If you are filing Form 2555 or 2555-EZ, see page 8 of the instructions for the amount to enter.

15

Total Forms Filed = 9,528,998

4,107,693

9,527,194

913,231

7,533,737

218,349

2,021,192

4,291,116

3,019,140

148,786

27,668

129,605

1,392,211

6,161

23,821

210,903

2,814

589,773

1,907,090

1,357,783

309,574

4,134

4,977

8,836

5,641

54

7,141

125,162

71,866

Child Under 18 = 82,280

8,508,634

7,195,672

7,195,657

2,359,047

7,171,268

8,820,499

9,526,358

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
72

36

36

Enter the amount from Form 6251, line 30. If you are filing Form 2555 or 2555-EZ, enter the amount from 

line 3 of the worksheet on page 8 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 9 of the instructions). If you are filing Form 2555 or

2555-EZ, see page 10 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 9 of the instructions). If you are filing Form 2555 

or 2555-EZ, see page 10 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 37. Otherwise, add lines 37 and 38, 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 10 of the instructions for the amount to

enter

Subtract line 40 from line 36 

If line 41 is $175,000 or less ($87,500 or less if married filing separately), multiply line 41 by 26% (.26).

Otherwise, multiply line 41 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the

result 

Enter the smaller of line 45 or line 46 

Add lines 42, 48, 50, and 52 

If line 36 is $175,000 or less ($87,500 or less if married filing separately), multiply line 36 by 26% (.26).

Otherwise, multiply line 36 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 31. If you are filing Form 2555 or 2555-EZ, do not 

enter this amount on line 31. Instead, enter it on line 4 of the worksheet on page 8 of the instructions

37

38

39

40

41

42

43

46

48

54

55

39

40

41

42

47

37

38

Form 6251 (2007) Page 2

Tax Computation Using Maximum Capital Gains Rates

Enter the smaller of line 36 or line 39

Multiply line 49 by 15% (.15) 

Form 6251 (2007)

Part III

49

50

51

Multiply line 47 by 5% (.05) 

52

Enter the smaller of line 36 or line 37 

47

46

50

48

Subtract line 47 from line 46

Subtract line 46 from line 40

Multiply line 51 by 25% (.25) 

53

49

If line 38 is zero or blank, skip lines 51 and 52 and go to line 53. Otherwise, go to line 51.

51

52

53

54

55

44



Enter:

● $63,700 if married filing jointly or qualifying widow(er),

● $31,850 if single or married filing separately, or

● $42,650 if head of household.

45 45

44

43

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 44 from line 43. If zero or less, enter -0- 

4,991,202

4,906,673

556,258

4,952,201

4,510,293

836,422

459,591

4,457,816

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
73

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. 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 2007 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 (2007)

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

/ /

07

99

714,211

769,690

3,171

769,306

99

*

131,593

118,434

130,198

3,242

128,363

1,293

131,514

774,090

774,381

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 833,114

* Entry for this line is greater than zero, but too small to report
74

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 (2007)

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 ( )

07

357,519

430

2,285

357,481

21

355,083

357,476

357,285

1,546

473

1,671

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 361,536
75

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 = 6,904,786

4,744,148 6,861,099

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
76

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

7,091

76,520

59,770 2,655 56,160

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
77

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 2004 credit carryforward from line 18 of your 2006 Form 8396 4

5 Enter any 2005 credit carryforward from line 16 of your 2006 Form 8396 5

6 Enter any 2006 credit carryforward from line 19 of your 2006 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 54, or Form 1040NR, line 49, and check box a on 

that line

14

Mortgage Interest Credit Carryforward to 2008. (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

2006 credit carryforward to 2008. Enter the smaller of line 6 or line 15

19

Subtract line 16 from line 15

2005 credit carryforward to 2008. Enter the smaller of line 5 or line 17

2007 credit carryforward to 2008. 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 (2007)

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 49 and

lines 51 and 53; line 12 of the line 11 Worksheet in Pub. 972 (see

instructions); and Form 5695, line 15

1040NR filers: Enter the total of the amounts from Form 1040NR, lines 44, 46 and 48;

line 12 of the line 11 Worksheet in Pub. 972 (see instructions); and

Form 5695, line 15 }

11

07

32,869

33,185

4,482

3,924

4,258

35,010

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 35,010
78

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

2007 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 2007. 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 (2007)

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.

07

614,400

2,375,975

2,414,675

988,937

2,659,858

554

1,081

1,633

645,336

1,268,077

1,020,348

1,760,313

3,965,084

2,448,638

1,322

1,621

1,322

913,859

2,440,585

1,672,039

2,381,480

1,673,858

1,673,858

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms = 3,965,093
79

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

1 Number of Forms 8609-A attached 

2

3 3

Has there been a decrease in the qualified basis of any buildings 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 (see instructions) 

4

5

4

6

5

Form 8586 (Rev. 12-2006)

7

6

For Paperwork Reduction Act Notice, see back of form.

(99)

(Rev. December 2006)

Low-income housing credit 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 the applicable line of Form 3800 (e.g., 

line 1e of the 2006 Form 3800) 

Amount allocated to beneficiaries of the estate or trust (see instructions) 

Estates and trusts. Subtract line 6 from line 5. Report this amount on the applicable line of

Form 3800 (e.g., line 1e of the 2006 Form 3800) 7

Qualified Low-Income Housing Project

Except for buildings financed with certain

tax-exempt bonds, you may not take a low-income

housing credit on a building if it has not received an

allocation from the housing credit agency. No

allocation is needed when 50% or more of the

aggregate basis of the building and the land on which

the building is located is financed with certain

tax-exempt bonds issued after 1989 for buildings

placed in service after 1989. The owner still must get a

Form 8609 from the appropriate housing credit agency

(with the applicable items completed, including an

assigned BIN). “Land on which the building is located” 

includes only land that is functionally related and

subordinate to the qualified low-income building (see

Regulations sections 1.103-8(a)(3) and 1.103-8(b)(4)(iii)).

Recapture of Credit

The low-income housing credit can only be claimed

for residential rental buildings in low-income housing

projects that meet one of the minimum set-aside tests.

For details, see the instructions for Form 8609, Part II,

line 10c.

There is a 15-year compliance period during which the

residential rental building must continue to meet

certain requirements. If, as of the close of any tax year

in this period, there is a reduction in the qualified basis

of the building from the previous year, you may have

to recapture a part of the credit you have taken.

Similarly, you may have to recapture part of the credits

taken in previous years upon certain dispositions of the

building or interests therein. If you must recapture

credits, use Form 8611, Recapture of Low-Income

Housing Credit. See section 42(j) for details.

Section references are to the Internal Revenue Code

unless otherwise noted.

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.

Purpose of Form

Use Form 8586 to claim the low-income housing

credit. This general business credit is allowed for each

new qualified low-income building placed in service

after 1986. Generally, it is taken over a 10-year credit

period.

● Taxpayers that are not partnerships, S corporations,

estates, or trusts, and whose only source of this credit

is from those pass-through entities, are not required to

complete or file this form. Instead, they can report this

credit directly on line 1e of Form 3800.

● The IRS will revise this December 2006 version of

the form only when necessary. Continue to use this

version for tax years beginning after 2005 until a new

revision is issued.

Recordkeeping

Keep a copy of this Form 8586 together with all Forms

8609, Schedules A (Form 8609) (and successor Forms

8609-A), and Forms 8611 for 3 years after the 15-year

compliance period ends.

The credit cannot exceed the amount allocated to the

building. See section 42(h)(1) for details.

10

59,521

1,074

58,781

Non -deductible Housing Credit = *

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 59,523
80

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 2007, including those made for

2007 from January 1, 2008, through April 15, 2008 (see page 5 of the instructions) 

2 Enter your total basis in traditional IRAs (see page 5 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, 2008, through 

April 15, 2008

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, 2007, plus any outstanding rollovers (see page 6 of the 

instructions)

8

7

Enter the net amount you converted from traditional, SEP, and SIMPLE 

IRAs to Roth IRAs in 2007. Do not include amounts converted that

you later recharacterized (see page 6 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

15

Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2007 and earlier years

Cat. No. 63966F Form 8606 (2007)



In 2007, 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 8 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 2007.

● You took distributions from a traditional, SEP, or SIMPLE IRA in 2007 and you made nondeductible contributions to 

a traditional IRA in 2007 or an earlier year. For this purpose, a distribution does not include a rollover, 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 2007 (excluding any portion 

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2007 or an earlier year.

Enter your distributions from traditional, SEP, and SIMPLE IRAs in

2007. Do not include rollovers, 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 15 if you were under 

age 591⁄2 at the time of the distribution (see page 6 of the instructions).

07

Taxable amount. Subtract line 12 from line 7. Also include this amount on Form 1040, line 15b;

Form 1040A, line 11b; or Form 1040NR, line 16b 15 316,468

Total Forms Filed = 2,138,006

716,563

939,993

1,294,212

6,593

1,292,172

271,066

331,038

8,652

350,545

5,723

301,818

306,080

1,259,218

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
81

Form 8606 (2007) 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. 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 2007 (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 6 of the instructions) 

16

19 Enter your total nonqualified distributions from Roth IRAs in 2007 including any qualified first-time

homebuyer distributions (see page 6 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 7 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 (2007)

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 2007, you cannot convert any amount from traditional, SEP, or SIMPLE IRAs to Roth IRAs 

for 2007. If you erroneously made a conversion, you must recharacterize (correct) it (see page 6 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 2007. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2007 or 2008 (see page 6

of the instructions) 

17

18

Distributions From Roth IRAs

Complete this part only if you took a distribution from a Roth IRA in 2007. For this purpose, a distribution does not

include a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, or return of

certain contributions (see page 6 of the instructions).

25 Taxable amount. Subtract line 24 from line 23. If zero or less, enter -0-. Also include this amount 

on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b 

20

21

25

2007 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs

22

24 Enter your basis in Roth IRA conversions (see page 7 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 7 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 ( )

182,074

53,301

10,626

50,639

355,029

9,820

347,859

219,099

18,285

192,906

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
82

OMB No. 1545-0074 Tax for Children Under Age 18

With Investment Income of More Than $1,700 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

$1,700. 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 10; Form 1040NR, line 41; or Form 1040NR-EZ, line 15. Do not 

include any tax from Form 4972, 8814, or 8889 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 (2007)

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 under age 18 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)

07

450,

439,497

456,796

458,397

443,565

439,497

393,883

177,029

441,301

441,301

393,883

440,016

440,016 443,047

438,497

415,485

415,485

439,497

439,497

 Checked = 357,435

Checked = 374,446

Boxes Checked =408,990

Boxes Checked = 221,413

439,497

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 458,397
83

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 2006 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 more than zero or you filed Form 2555 or 2555-EZ for 2006, go to 

line 5. If zero or less and you did not file Form 2555 or 2555-EZ for 2006, enter -0- here and on 

line 15 and go to Part II. If more than $200,100 and you were married filing separately for 2006, 

see instructions

4

4

5

Enter: $62,550 if married filing jointly or qualifying widow(er) for 2006; $42,500 if single or head of

household for 2006; or $31,275 if married filing separately for 2006. Estates and trusts, enter $22,500

5

6

Enter: $150,000 if married filing jointly or qualifying widow(er) for 2006; $112,500 if single or head of

household for 2006; or $75,000 if married filing separately for 2006. 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 more than zero or you filed Form 2555 or 2555-EZ for 2006, go to 

line 11. If zero or less and you did not file Form 2555 or 2555-EZ for 2006, enter -0- here and

on line 15 and go to Part II. Form 1040NR filers, see instructions

10

11

11

● If for 2006 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 48 here.

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 2006 Form 6251, line 34, or 2006 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-

16 16

Current Year Nonrefundable and Refundable Credits and Carryforward to 2008

Enter the amount from your 2006 Form 6251, line 35, or 2006 Form 1041, Schedule I, line 56

17 17

18

Enter the amount from line 15 above

18

19

Subtract line 17 from line 16. If less than zero, enter as a negative amount

19

20

2006 minimum tax credit carryforward. Enter the amount from your 2006 Form 8801, line 26

20 Enter your 2006 unallowed qualified electric vehicle credit (see instructions)

21 21

22

Combine lines 18, 19, and 20. If zero or less, stop here and see instructions

22

23

Enter your 2007 regular income tax liability minus allowable credits (see instructions)

23

24 24

Enter the amount from your 2007 Form 6251, line 33, or 2007 Form 1041, Schedule I, line 54

25

Subtract line 23 from line 22. If zero or less, enter -0-

25

27

Current year nonrefundable credit. Enter the smaller of line 21 or line 24. Also enter this amount 

on your 2007 Form 1040, line 55; Form 1040NR, line 50; or Form 1041, Schedule G, line 2d

27

Is line 26 more than line 25?

Cat. No. 10002S

Part II

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 (2007)

(99)

● All others: If line 10 is $175,000 or less ($87,500 or less if married filing separately for

2006), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract

$3,500 ($1,750 if married filing separately for 2006) from the result.

12

13



07

● If for 2006 you filed Form 2555 or 2555-EZ, see page 2 of the instructions for the amount to

enter.

26 ● Estates and trusts: Leave lines 26 and 27 blank and go to line 28.

● Individuals: Did you have a minimum tax credit carryforward to 2005 (on your 2004 Form 8801, 

line 26)?

No. Leave lines 26 and 27 blank and go to line 28.

Yes. Complete Part IV of Form 8801 to figure the amount to enter

No. Leave line 27 blank and go to line 28.

Yes. Subtract line 25 from line 26. This is your current year refundable credit. Enter the

result here and on your 2007 Form 1040, line 71, or Form 1040NR, line 69 

28 Credit carryforward to 2008. Subtract the larger of line 25 or line 26 from line 21. Keep a record 

of this amount because you may use it in future years

26

28

 See separate instructions.

Total Forms Filed = 1,435,383

1,092,914

1,408,872

1,323,535

14,601

1,371,027

1,435,383

1,435,383

1,049,734

1,049,734

1,162,752

1,298,645

1,296,974

304,908

1,293,228

1,306,699

1,031,796

1,160,014

910,183

959,722

1,254

1,379,496

1,275,663

1,239,134

394,791

394,791

975,277

177,268

151,643

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Using Part III =
84

Tax Computation Using Maximum Capital Gains Rates

29 Enter the amount from Form 8801, line 10 29

30

Enter the amount from line 6 of your 2006 Qualified Dividends and

Capital Gain Tax Worksheet, the amount from line 13 of your 2006

Schedule D Tax Worksheet, or the amount from line 22 of the 2006

Schedule D (Form 1041), whichever applies*

30

31

Enter the amount from line 19 of your 2006 Schedule D (Form 1040), 

or line 14b, column (2), of the 2006 Schedule D (Form 1041)

31

32

Add lines 30 and 31, and enter the smaller of that result or the amount 

from line 10 of your 2006 Schedule D Tax Worksheet

32

33

34

Enter the smaller of line 29 or line 32

34

35

Subtract line 33 from line 29

35

36

If line 34 is $175,000 or less ($87,500 or less if married filing separately for 2006), multiply line

34 by 26% (.26). Otherwise, multiply line 34 by 28% (.28) and subtract $3,500 ($1,750 if married 

filing separately for 2006) from the result 

36

Enter:

● $61,300 if married filing jointly or qualifying widow(er) for 2006,

● $30,650 if single or married filing separately for 2006,

● $41,050 if head of household for 2006, or

● $2,050 for an estate or trust

39 Enter the smaller of line 29 or line 30 39

40

Form 8801 (2007) Page 2

Part III

41

42

Multiply line 40 by 5% (.05) 

Subtract line 40 from line 39

Subtract line 39 from line 33

Multiply line 44 by 25% (.25) 

Add lines 35, 41, 43, and 45

42

43

Caution. If you did not complete the 2006 Qualified Dividends and Capital Gain Tax Worksheet, 

the 2006 Schedule D Tax Worksheet, or Part V of the 2006 Schedule D (Form 1041), see the

instructions before completing this part.

If line 31 is zero or blank, skip lines 44 and 45 and go to line 46. Otherwise, go to line 44.

Form 8801 (2007)

Enter the smaller of line 38 or line 39

* The 2006 Qualified Dividends and Capital Gain Tax Worksheet is on page 38 of the 2006 Instructions for Form 1040. The 2006 Schedule D Tax Worksheet is on

page D-10 of the 2006 Instructions for Schedule D (Form 1040) (page 38 of the 2006 Instructions for Form 1041).

40

If line 29 is $175,000 or less ($87,500 or less if married filing separately for 2006), multiply line

29 by 26% (.26). Otherwise, multiply line 29 by 28% (.28) and subtract $3,500 ($1,750 if married 

filing separately for 2006) from the result

Enter the smaller of line 46 or line 47 here and on line 11. (If you filed Form 2555 or 2555-EZ

for 2006, see page 4 of the instructions) 48

33

41

Multiply line 42 by 15% (.15) 

46

44

45

47

43

44

45

46

48

47

37 Enter the amount from line 7 of your 2006 Qualified Dividends and Capital 

Gain Tax Worksheet, the amount from line 14 of your 2006 Schedule D Tax 

Worksheet, or the amount from line 23 of the 2006 Schedule D (Form 1041), 

whichever applies. If you did not complete either worksheet or Part V of

the 2006 Schedule D (Form 1041), enter -0- 37

38 Subtract line 37 from line 36. If zero or less, enter -0- 38

If you figured your 2006 tax using the 2006 Qualified Dividends and 

Capital Gain Tax Worksheet, skip line 31 and enter the amount

from line 30 on line 32. Otherwise, go to line 31.

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
85

Yes. Subtract $11,750 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 (2007)

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 59, plus any taxes that you identified using code 

"UT" and entered on the dotted line next to line 63.

Enter -0-.

Enter the total of the amounts from Form 1040, lines

66a and 67.

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 42

(see instructions on back).

Enter the amount from line 1 of your Child Tax Credit Worksheet on page 40 of the Form 1040 instructions, 

page 36 of the Form 1040A instructions, or page 21 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 32, 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 68,

Form 1040A, line 41, or

Form 1040NR, line 62. 



8812

1040

1040A

. . . . . . . . . .

3

Enter your total earned income (see instructions on back) 

5 Is the amount on line 4a more than $11,750?

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.

4b

Nontaxable combat pay (see instructions on

back)

b

1040NR

. . . . . . . . . .

1040

1040A

. . . . . . . . . .

1040NR

. . . . . . . . . .

Enter the total of the amounts from Form 1040NR, line 

54, plus any taxes that you identified using code "UT" 

and entered on the dotted line next to line 58.

1040NR filers:

1040NR filers: Enter the amount from Form 1040NR, line 61.

07

15,884,285

16,018,364

8,780,210

15,978,003

15,957,246

15,775,471

15,774,472

1,612,242

359,551

1,793,582

1,064,688

953,494

1,839,960

182,619

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 16,018,377
86

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 $1,700 or less, skip lines 5 through 12 and go to line 13. 

If the total is $8,500 or more, do not file this form. Your child must file his or her own return

to report the income

3

1,700 00

4

Base amount

4

5

Subtract line 5 from line 4 6

Tax on the First $1,700 of Child’s Interest and Dividends

Amount not taxed 850 00

15

13 13

Subtract line 13 from line 4. If the result is zero or less, enter -0-

No. Enter $85 here and see the Note below.

Tax. Is the amount on line 14 less than $850?

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 (2007)



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.

07

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

.

.

Combined Totals for Form 8814

196,016

100,244

5,073

164,334

93,249

206,254

85,940

196,022

1st Child's SSN = 205,965

111,391

67,132

56,649

92,823

71,273

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 206,336

2nd Child's SSN = 95,544 3rd Child's SSN = 19,344
87

OMB No. 1545-1190 Like-Kind Exchanges

Form 8824

(and section 1043 conflict-of-interest sales)

Department of the Treasury

Internal Revenue Service  Attach to your tax return. Attachment

Sequence No. 109

Name(s) shown on tax return Identifying number

Information on the Like-Kind Exchange

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 / /

4 Date you actually transferred your property to other party (month, day, year) 4 / /

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

6 Date you actually received the like-kind property from other party (month, day, year). See instructions 6 / /

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

8 Name of related party Related party’s identifying number

Address (no., street, and apt., room, or suite no., city or town, state, and ZIP code)

Relationship to you

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 directly or indirectly (such as through an intermediary) sell or dispose of any

part of the like-kind property received from you in the exchange?

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 you sell or dispose of any part of the like-kind property you received?

10

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:

The disposition was after the death of either of the related parties.

The disposition was an involuntary conversion, and the threat of conversion occurred after the exchange.

You can establish to the satisfaction of the IRS that neither the exchange nor the disposition had tax avoidance as its

principal purpose. If this box is checked, attach an explanation (see instructions).

For Paperwork Reduction Act Notice, see page 5. Cat. No. 12311A Form 8824 (2007)

Part I

Yes No

Yes No

Note: If the property described on line 1 or line 2 is real or personal property located outside the United States, indicate the country.

a

b

c

Part II

Yes No

07

Related Party Exchange Information

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 197,019
88

Form 8824 (2007) Page 2

Deferral of Gain From Section 1043 Conflict-of-Interest Sales

Description of divested property 

Description of replacement property 

Date divested property was sold (month, day, year) 29 / /

Sales price of divested property (see instructions) 30

26

31

27

Basis of divested property 

Realized gain. Subtract line 31 from line 30 

28

33

29

Cost of replacement property purchased within 60 days after date

of sale

30

34

31

Ordinary income under recapture rules. Enter here and on Form 4797, line 10 (see instructions)

Basis of replacement property. Subtract line 37 from line 33 

32

35

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 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.

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

33

34

35

36

37

38

Subtract line 33 from line 30. If zero or less, enter -0- 

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) 

Deferred gain. Subtract the sum of lines 35 and 36 from line 32 

36

Part IV

Form 8824 (2007)

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.) 

37

38

32

–

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

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

14

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

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

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

Basis of like-kind property received. Subtract line 15 from the sum of lines 18 and 23

22

22

Realized Gain or (Loss), Recognized Gain, and Basis of Like-Kind Property Received

23

24 Deferred gain or (loss). Subtract line 23 from line 19. If a related party exchange, see instructions 

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) 

Recognized gain. Add lines 21 and 22 

25

23

24

25

Part III

Caution: If the property given up was used previously or partly as a home, see Property used

as home in the instructions.

193,400

3,934

2,288

4,030

25,777

171,387

173,260

194,723

187,806

21,780

3,970

22,166

23,241

183,972

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
89

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 (365 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 2006 Form 8829, line 42

25 Add line 22 in 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 Part III below

30 Carryover of excess casualty losses and depreciation from 2006 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 2008

For Paperwork Reduction Act Notice, see page 4 of separate instructions. Cat. No. 13232M Form 8829 (2007)

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.

8,760

.

%

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)

07

For daycare facilities not used exclusively for business, go to line 4. All others go to line 7.

17

Rent

17

41

659,687

1,783,408

48,049

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = Not available
90

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

1990 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 (2007)

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 $170,820?

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 4 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 2006 Form 8839 instructions)

14 Add lines 12 and 13 14

13

11

12

No. Enter -0-.

Yes. See page 4 of the instructions for 

the amount to enter. 

No. Skip lines 9 and 10, and enter -0- on line 11.

Yes. Subtract $170,820 from line 8

Adoption credit. Enter the smaller of line 14 or line 17 here and include on Form 1040,

line 54, or Form 1040NR, line 49. Check box c on that line. If line 17 is smaller than line 14,

you may have a credit carryforward (see page 4 of the instructions)

15 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43

18

18

$11,390 $11,390

1040 filers: Enter the total of any amounts from

Form 1040, lines 47 through 49, line 51, and line

53; line 12 of the Line 11 Worksheet in Pub. 972

(see page 4 of the instructions); Form 8396, line

11; and Form 5695, line 15.

5

6

16

1040NR filers: Enter the total of any amounts from Form

1040NR, lines 44, 46, and 48; line 12 of the Line

11 Worksheet in Pub. 972 (see page 4 of the

instructions); Form 8396, line 11; and Form

5695, line 15.

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 2007.

Qualified adoption expenses (see page 4

of the instructions)

07

94,128

63,829

55,137

60,370 9,411

634

0

32,797

8,361

30,437

10,357

108,598

23,098

108,606

25,189

54,304

108,524

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 111,480
91

Form 8839 (2007) 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 $170,820?

Excluded benefits. Subtract line 29 from line 25 30

31

Part III

27

Employer-provided adoption benefits you

received in 2007. This amount should be

shown in box 12 of your 2007 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 2007,

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 5 of the instructions

for the amount to enter.

Subtract line 20 from line 19

19

21



Maximum exclusion per child 19

Form 8839 (2007)

No. Skip lines 27 and 28, and

enter -0- on line 29.

Yes. Subtract $170,820 from

line 26

30

31

$11,390 00 $11,390 00

No.

Yes.

● You paid adoption expenses in 2006, those expenses were not fully reimbursed by your employer or otherwise,

and the adoption was not final by the end of 2006.

● You adopted a child with special needs and the adoption became final in 2007.

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 2007 were not fully reimbursed by your employer or otherwise, and the 

adoption became final in 2007 or earlier.

7,699

3,382

4,935

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
92

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

Current Year Credit

1 Enter the total qualified wages paid or incurred during calendar year 2007 only (see instructions)

2 2

5

5

6 6

7

9

Part I

Cat. No. 16145S

3

4

3

4

Add lines 1a and 1b. You must subtract this amount from your deduction for 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 2007 (see instructions)

Carryback of empowerment zone and renewal community employment credit from 2008 (see instructions)

Add lines 6 through 9. Cooperatives, estates, and trusts, go to line 11. All others, use this amount to 

complete Part II

10

10

9

7

For Paperwork Reduction Act Notice, see instructions. Form 8844 (2007)

8 Carryforward of empowerment zone and renewal community employment credit to 2007 8

Part II Allowable Credit

● Individuals. Enter the amount from Form 1040, line 44; Form 1040NR, line 41

13

Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the applicable line of 

your return

●

●

16a

16a

b Foreign tax credit 16b

16d

Credits from Form 1040, lines 47 through 50 and lines 52 through 54 (or 

Form 1040NR, lines 44, 45, and 47 through 49)

d

e 16e

Credits from Forms 5735 and 8834

f

Non-business alternative motor vehicle credit (Form 8910, line 18)

Non-business alternative fuel vehicle refueling property credit (Form 8911, line 19)

Add lines 16a through 16e 16f

Net income tax. Subtract line 16f from line 15. If zero, skip lines 18 through 24 and enter -0- on line 25 17

Alternative minimum tax:

14

Tentative minimum tax (see instructions)

18

13

Enter 25% (.25) of the excess, if any, of line 18 over $25,000 (see

instructions)

15

22

c 16c

Regular tax before credits:

15

14

Enter the greater of line 20 or line 21

20

21

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

Net regular tax. Subtract line 16f from line 13. If zero or less, enter -0-

17



18

Multiply line 19 by 75% (.75)

19

20

21

22

19

a Qualified empowerment zone wages

b Qualified renewal community wages

1a

1b

$ X 20% (.20)

$ X 15% (.15)

Subtract line 22 from line 17. If zero or less, enter -0-

26

23

General business credit (Form 3800, line 19)

Subtract line 24 from line 23

23

24

25

26

24

25

Credit allowed for the current year. Cooperatives, estates, and trusts. Enter the smaller of line 12 or 

line 25. Report this amount on Form 1041, Schedule G, line 2c; or Form 1120-C, Schedule J, line 5c. If

line 25 is smaller than line 12, see instructions. All others. Enter the smaller of line 10 or line 25. Report

this amount on Form 1040, line 55; Form 1040NR, line 50; Form 1120, Schedule J, line 5c; or the

applicable line of your return. If line 25 is smaller than line 12, see instructions

Add lines 13 and 14

Individuals. Enter the amount from Form 6251, line 35

Corporations. Enter the amount from Form 4626, line 14

Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

●

●

● 

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. Use this amount to complete Part II 12

07

29,219

34,423

9,629

31,247

29,041

29,041

31,308

23,055

361

1,181

3,908

7,865

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 36,166
93

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 (2007)

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 $97,500, 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.

07

Part I Current Year Credit

11 Add lines 8 through 10. Use this amount to complete Part II 11

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 2007 from passive activities (see instructions) 9

10

10 Carryback of the credit for employer social security and Medicare taxes paid on certain employee 

tips from 2008 (see instructions)

Part II Allowable Credit

12

13

14

15a

b

c

d

e

f

16

17

18

19

20a

b

c

d

e

f

21

22

12

13

14

15f

16

17

18

19

20f

21

22

20a

15a

15b

15c

15d

15e

20b

20c

20d

20e

Regular tax before credits (see instructions)

Credits from Form 1040, lines 47 through 50 and 52 through 54 (or

Form 1040NR, lines 44, 45, and 47 through 49)

Alternative minimum tax (see instructions)

Add lines 12 and 13

Foreign tax credit

Credits from Forms 5735 and 8834

Non-business alternative motor vehicle credit (Form 8910, line 18)

Non-business alternative fuel vehicle refueling property credit (Form

8911, line 19)

General business credit (Form 3800, line 19)

Empowerment zone and renewal community employment credit

(Form 8844, line 26)

Work opportunity credit (Form 5884, line 22)

Renewable electricity, refined coal, and Indian coal production

credit (Form 8835, line 36)

Alcohol fuels credit (Form 6478, line 24)

Add lines 15a through 15e

Net income tax. Subtract line 15f from line 14. If zero, skip lines 17 through 20 and enter -0-

on line 21

Net regular tax. Subtract line 15f from line 12. If zero or less, enter -0-

Enter 25% (.25) of the excess, if any, of line 17 over $25,000 (see instructions)

Subtract line 18 from line 16. If zero or less, enter -0-

Add lines 20a through 20e

Subtract line 20f from line 19. If zero or less, enter -0-

Credit allowed for the current year. Enter the smaller of line 11 or 21. Report this amount

on Form 1040, line 55; Form 1040NR, line 50; Form 1120, Schedule J, line 5c; or the

applicable line of your return. If line 21 is smaller than line 11, see instructions

Total Forms Filed = 69,655

3,847

668

3,847

3,847

66,058

69,558

25,754

45,410

15,863

60,148

62,344

62,096

32,994

53,276

Boxes Checked = *

686

128

17,526

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
94

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 (2007)

Archer MSA contributions you made for 2007, including those made from January 1, 2008, through

April 15, 2008, that were for 2007. Do not include rollovers (see page 4 of the instructions) 

Archer MSA Distributions

8a Total distributions you and your spouse received in 2007 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 in

the total 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 3 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 4 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 63, or Form 1040NR, line 58. On the dotted line next to Form 1040, line 63, or 

Form 1040NR, line 58, 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 (see page 2 of the instructions).

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 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 2007 

Section B. Medicare Advantage MSA Distributions. If you are filing jointly and both you and your spouse received 

distributions in 2007 from a Medicare Advantage MSA, complete a separate Section B for each spouse 

(see page 4 of the instructions).

Total distributions you received in 2007 from all Medicare Advantage MSAs (see page 5 of the

instructions)

Unreimbursed qualified medical expenses (see page 5 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 5 of the instructions). Also include this amount in the total on

Form 1040, line 63, or Form 1040NR, line 58. On the dotted line next to Form 1040, line 63, or 

Form 1040NR, line 58, 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 5 of the instructions), check here 

12

13

14

15a

b

12

13

14

15b

3

Part I

1a Did you or your employer make contributions to your Archer MSA for 2007?

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 2007?

1a

1b

2a

2b

Part II

Part III

Yes No

General Information. See page 2 of the instructions.

07

*

Yes = 40,632

Yes = 24,344

Yes = 21,217

Yes = 3,492

14,259

14,417

14,039

10,972

22,614

82

22,539

17,588

5,948

5,944

1,259

1,258

*

Boxes checked = 810

15,285

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 80,227

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

Boxes Checked = 0
95

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 2007, 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 $260 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 (2007) Page 2

Yes No

22

24

26

Name of policyholder (as shown on Form 1040)

Note: If “Yes” and the only payments you received in 2007 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.

Social security number

of policyholder 

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 (2007)

If more than one Section C is attached, check here  

Yes Boxes Checked = 635

14,158

Yes Boxes Checked = 2,231

29,800

28,139

35,047

1,150

28,492

26,826

1,653

26,835

35,037

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
96

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 (2007)

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

14

For Paperwork Reduction Act Notice, see page 3.

(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

$1,100

(c) Qualified

expenses (see

instructions). Do

not enter more

than $2,200 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)

Tentative lifetime learning credit. Multiply line 5 by 20% (.20) and go to Part III

4

5

4

5

6

Part III Allowable Education Credits

7 Tentative education credits. Add lines 2 and 6

Enter: $114,000 if married filing jointly; $57,000 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 

14 Enter the amount from Form 1040, line 46, or Form 1040A, line 28

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

15 Enter the total, if any, of your credits from Form 1040, lines 47, 48, and

51; or Form 1040A, lines 29 and 30

(99)

6

07

15

* 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 the Hope credit and the lifetime learning credit for the same student in the same year.

● You cannot take both an education credit and the tuition and fees deduction (see Form 8917) for the same student

in the same year.

16 Subtract line 15 from line 14. If zero or less, stop. You cannot take any education credits 

Education credits. Enter the smaller of line 13 or line 16 here and on Form 1040, line 49, or

Form 1040A, line 31 

17

17

Before you begin: Figure the amount of any credit you are claiming on Form 1040, line 51.

16

7,435,045

2,944,686

114,680

2,366

1,007

2,944,686

8,438 986

7,491,700

4,750,668

4,750,668

4,750,668

7,499,738

7,471,202

7,499,738

7,471,202

7,463,515

7,471,202

7,441,548

677,240

7,441,548

2,944,042

114,680

2,366

1,007

4,750,668

213,498

8,439

986

2,939,675

113,680

2,366

1,007

4,750,666

214,495

2007 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

Total Forms Filed = 7,499,740

Student #4=
97

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 2 $1.00

4

4

2

Biodiesel (other than agri-biodiesel) included in a biodiesel 

mixture

5 Agri-biodiesel included in a biodiesel mixture 5

8

9

10

8

9

Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives,

estates, and trusts

Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11; partnerships and S corporations, 

report this amount on Schedule K; all others, report this amount on Form 3800, line 1m 10

Biodiesel (other than agri-biodiesel) 1 $ .50

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 7. Include this amount in your income for 2007 (see instructions)

Claimant has a certificate from the producer or importer of biodiesel or renewable diesel reported on lines 1 through 6 below and, if

applicable, claimant also has a statement from the reseller. Claimant has no reason to believe that the information in the certificate or

statement is false. Claimant may need to attach a copy of the certificate and statement. See Certification below.

3 Renewable diesel 3 $1.00

6 Renewable diesel included in a renewable diesel mixture 6

7 Qualified agri-biodiesel production (gallons sold) 7

$1.00

$ .10

Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust

Cooperatives, estates, and trusts. Subtract line 11 from line 10. Report this amount on Form 3800, 

line 1m

11

12

11

12

For Paperwork Reduction Act Notice, see instructions. Cat. No. 25778F Form 8864 (2007)

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

Biodiesel

Agri-Biodiesel

Section references are to the Internal Revenue Code.

Biodiesel means the monoalkyl esters of long chain

fatty acids derived from plant or animal matter which

meet the registration requirements for fuels and fuel

additives established by the Environmental Protection

Agency (EPA) under section 211 of the Clean Air Act,

and the requirements of the American Society of

Testing and Materials (ASTM) D6751.

Agri-biodiesel means biodiesel derived solely from

virgin oils, including esters derived from virgin

vegetable oils from corn, soybeans, sunflower seeds,

cottonseeds, canola, crambe, rapeseeds, safflowers,

flaxseeds, rice bran, and mustard seeds, and from

animal fats.

● Biodiesel credit,

● Renewable diesel credit,

● Biodiesel mixture credit,

● Renewable diesel mixture credit, and

● Small agri-biodiesel producer credit.

To claim a credit on lines 1 through 6, you generally

must attach the Certificate for Biodiesel and, if

applicable, Statement of Biodiesel Reseller, to Form

8864. To claim a credit on lines 3 or 6, the certificate

must indicate at all appropriate locations that the fuel

to which it relates is renewable diesel and state that

the fuel meets the requirements discussed under

Renewable Diesel on page 2. However, if the certificate

or statement was attached to a previously filed claim,

attach a separate sheet with the following information.

● Total gallons of agri-biodiesel, biodiesel other than

agri-biodiesel, or renewable diesel on the certificate.

● Total gallons claimed on Schedule 3 (Form 8849).

● Total gallons claimed on Schedule C (Form 720).

● Total gallons claimed on Form 4136.

See Notice 2005-62 on page 443 of Internal Revenue

Bulletin 2005-35 or Pub. 510, Excise Taxes, for the

model certificate and statement.

● Certificate identification number.

Certification

Biodiesel includes both agri-biodiesel and biodiesel

other than agri-biodiesel.

07

Total Forms Filed = 4,306

67

142

*

0

0

0

*

214

4,092

4,306

2007 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
98

OMB No. 1545-0074

8880 Credit for Qualified Retirement Savings Contributions Form

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 55

 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 (2007)

● The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 36 is more than $26,000 ($39,000 

if head of household; $52,000 if married filing jointly).

You cannot take this credit if either of the following applies.

4

1

Traditional and Roth IRA contributions for 2007. 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 2007 

(see instructions) 

2

3 Add lines 1 and 2

Certain distributions received after 2004 and before the due date

(including extensions) of your 2007 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 53; Form 1040A, line 33; or Form 1040NR, line 48

14

(a) You (b) Your spouse

● The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1990, (b) is

claimed as a dependent on someone else’s 2007 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

---

$15,500

$17,000

$23,250

$25,500

$26,000

$31,000

$34,000

$39,000

$52,000

$15,500

$17,000

$23,250

$25,500

$26,000

$31,000

$34,000

$39,000

$52,000

---

.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 49, and 51.

Enter the total of your credits from lines 29 through 31.

Enter the total of your credits from lines 44 

and 46.

 1040 filers:

1040A filers:

1040NR filers:

07

Total Forms Filed = 6,429,354

5,862,206

762,587 272,205

4,740,966 951,016

5,261,317 1,166,384

216,291 112,070

5,245,556 1,154,479

5,246,555 1,154,479

5,995,549

5,995,549

5,984,635

5,904,859

903,581

5,873,120

5,984,635

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
99

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 (2007)

HSA contributions you made for 2007 (or those made on your behalf), including those made

from January 1, 2008, through April 15, 2008, that were for 2007. 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 2007 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 63, or Form 1040NR, line 58. On the dotted line next to Form 1040, line 63, or 

Form 1040NR, line 58, 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 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 2007, married, and you or your spouse had family

coverage under an HDHP at any time during 2007, enter your additional contribution amount

(see page 4 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 

2007 (see page 4 of the instructions)  Self-only Family

If you were under age 55 at the end of 2007, and on the first day of every month during 2007, you

were, or were considered, an eligible individual with the same coverage, enter $2,850 ($5,650 for

family coverage) (see page 4 of the instructions)

Enter the amount you and your employer contributed to your Archer MSAs for 2007 from Form 

8853, lines 3 and 4. If you or your spouse had family coverage under an HDHP at any time during 

2007, 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 2007, see the instructions on page 4 for the 

amount to enter

2

5

4

Employer contributions made to your HSAs for 2007

8

9

12

13

9

Part II

07

Qualified HSA funding distributions

11 Add lines 9 and 10

10 10

11

Total Forms Filed = 1,243,268

78,332

639,011

978,561

13,666

978,517

973,850

99,932

976,712

599,550

936,175

592,526

827,561

15,739

822,528

752,747

90,475

Total Boxes Checked = 24,371

19,461

609,089

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES

Self-Only Boxes = 488,463 Family Boxes = 626,845
100

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 If you are using the section 861 method, enter deductions and

losses allocable to DPGR. All others, 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 (2007)

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

07

 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 = 532,517

478,215

284,496

173,010

190,797

73,829

271,620

281,866

275,805

494,181

492,684

488,252

487,391

232,348

262,502

467,879

467,882

467,347

16,147

185

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
101

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 (2007)

8 8

For Paperwork Reduction Act Notice, see 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 1s

9

15

16

17

Personal use part of credit. Enter the smaller of line 12 or 17 here and on Form 1040, line 55; Form 

1040NR, line 50; 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

Credits from Form 1040, lines 47 through 50 and 52 through 54 (or Form 

1040NR, lines 44, 45, and 47 through 49)

Qualified electric vehicle credit (Form 8834, line 11)

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 33

● Other filers. Enter the tentative minimum tax from your alternative minimum tax form or schedule



07

Total Forms Filed = 176,161

18,994

65

19,060

172,461

0

75,195

168,065

128,682

158,673

156,495

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

NUMBER OF RETURNS FILED FOR SELECTED LINES
102

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. Also enter this amount on Form 1040,

line 34, or Form 1040A, line 19.

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 (2007)

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. Also enter this amount on Form 1040,

line 34, or Form 1040A, line 19.

General Instructions

No.

✔ If you file Form 1040, use the instructions for line 36 to figure any write-in adjustments to be entered 

on the dotted line next to Form 1040, line 36.

✔ To see if you qualify for this deduction, see Who Can Take the Deduction in the instructions below.

07

You cannot take both an education credit from Form 8863 and the tuition and fees deduction from this form for the same

student in the same 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 2007.

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.

● Your modified adjusted gross income (MAGI), as figured on

line 5, is more than $80,000 ($160,000 if filing a joint return).

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.

CAUTION

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 2007 for academic periods beginning in 2007 and

the first 3 months of 2008.

● You were a nonresident alien for any part of the year and

did not elect to be treated as a resident alien for tax purposes.

More information on nonresident aliens can be found in Pub.

519, U.S. Tax Guide for Aliens.

Generally, in order to claim the deduction for qualified

education expenses for a dependent, you must have paid the

expenses in 2007 and must claim an exemption for the

student as a dependent on your 2007 tax return (line 6c of

Form 1040 or 1040A). For additional information, see chapter

6 of Pub. 970.

CAUTION

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

Total Forms Filed = 4,471,217

4,462,211

137

333,362

14,942

4,462,220

4,419,940

4,457,152

4,462,211

333,362

14,942

137

NUMBER OF RETURNS FILED FOR SELECTED LINES

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Student 1 SSN =

Student 2 SSN =

Student 3 SSN =

Student 4 SSN =
 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, 2007, or other tax year beginning , 2007, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 12.)

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 12. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 12.

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 14)

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 15)

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 15.

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 20) 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 21) 15b

16a Pensions and annuities 16a b Taxable amount (see page 22) 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 24) 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 27)

23

27

33

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

Self-employed health insurance deduction (see page 26) 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 19. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2007)

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

Head of household (with qualifying person). (See page 13.) 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 24)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 83.

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 16)

31a

34

Student loan interest deduction (see page 30) 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 12)  You Spouse

Tuition and fees deduction. Attach Form 8917

37

4

5

Educator expenses (see page 26) 23

b Qualified dividends (see page 19) 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 

07

8,687,718,769

 depend. other earnd inc. = 145,635

79,351,341

155,872,285

13* Cap gain distrib = 11,981,884 279,736,261

147,959,327

490,581,465

189,848,217

851,528,103

382,324,621

453,450,912

-14,693,259

29,415,079

167,186,633

36,140,255

21 For. earn. inc. excl. 19,888,233

8,810,738,960

925,997

1,500,881

2,903,022

24,759,998

21,283,306

352,592

9,496,674

12,876,504

7,463,755

10,578,961

123,020,191

895,673,985

4,356,741

21 Net Operat. loss = 86,369,141

21 Gambling inc. = 30,139,091

36 Other adj. = 1,295,091

36 Archer MSA = 21,748

36 Housing ded. = 98,011

420,756

22,262,415

5,842,269,820

21 Stock options = 551,250

268,058,182

237,052,127

27,046,648

8,759,334

6,780,483

21 Cancell of debt = 1,881,848

2007 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 = 142,978,806

1040 = 86,300,563

1040A = 33,507,223

1040EZ = ^23,171,020 ^Includes 78,013 1040EZ-T returns

Electronically Filed Returns = 87,851,490

105
Total of All

Returns Filed

Self-employment tax. Attach Schedule SE

Married filing

jointly or

Qualifying

widow(er),

$10,700

Head of

household,

$7,850

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

Add lines 64, 65, 66a, and 67 through 71. These are your total payments 

Form 1040 (2007) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,350

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 31 and check here 39b

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is $117,300 or less, multiply $3,400 by the total number of exemptions claimed on line 

6d. If line 38 is over $117,300, see the worksheet on page 33 

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

Education credits. Attach Form 8863

48

47

56

57

Add lines 47 through 55. These are your total credits

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

56

57

Other

Taxes

58

73

Unreported social security and Medicare tax from:

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 60

59

61

Add lines 57 through 62. This is your total tax 

62 62

64 Federal income tax withheld from Forms W-2 and 1099 64

65 2007 estimated tax payments and amount applied from 2006 return 65 Payments

66a

Amount paid with request for extension to file (see page 59) 69

68

Excess social security and tier 1 RRTA tax withheld (see page 59) 67

69

72

70 Payments from:

74a 74a

75 75

If line 72 is more than line 63, subtract line 63 from line 72. This is the amount you overpaid

76 76

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

Refund

77

Amount of line 73 you want applied to your 2008 estimated tax 

Estimated tax penalty (see page 61)

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.

77

You were born before January 2, 1943, Blind.

Spouse was born before January 2, 1943, Blind.

a Form 2439 b Form 4136

60

Household employment taxes. Attach Schedule H

61

70

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 33). Check if any tax is from:

Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 60 

b

Direct deposit?

See page 59

and fill in 74b,

74c, and 74d,

or Form 8888.

Routing number

Account number

c Checking Savings

a Form(s) 8814 Form 4972

b

d





72

54

Retirement savings contributions credit. Attach Form 8880

58

59

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

73



Child tax credit (see page 39). Attach Form 8901 if required

Credits from:

52

Additional child tax credit. Attach Form 8812

67

68

Standard

Deduction

for—

Joint return?

See page 13.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for the elderly or the disabled. Attach Schedule R 

45

46

Alternative minimum tax (see page 36). Attach Form 6251 

Add lines 44 and 45 

Credit for child and dependent care expenses. Attach Form 2441

50

If you have a

qualifying

child, attach

Schedule EIC.

45

46

66a

Spouse’s occupation

( )

Form 1040 (2007)

● People who

checked any

box on line

39a or 39b or

who can be

claimed as a

dependent,

see page 31.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 61)? Third Party

Designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

55

Foreign tax credit. Attach Form 1116 if required

55

a Form 8396 b Form 8859

51

Residential energy credits. Attach Form 5695 

63 63

Type:

c Form 8885

Total boxes   checked 

51

49

53

48

47

54

52

50

b Nontaxable combat pay election  66b

c Form 8839

Other credits: a Form 3800 b Form 8801 c Form

71 Refundable credit for prior year minimum tax from Form 8801, line 27 71

c Form(s) 8889

a Form 4137 b Form 8919 

15,435,196

3,483,152

12,469

6,910,412

976,846

31,556,282

Recapture Tax = 413,740

912,563,316

284,119,655

2,519,084

16,690,219

96,167,969

49,052,261

1,872,302

109,650

1,007,577

151,643

130,607,837

1,333,036,542

6,871,049,690

943,171,372

6,063,263,892

1,155,415,243

24,109,512

1,179,538,578

54c F8839 = 396,039

62,630,766

54a F8396 = 37,432

1,116,907,812

49,511,062

a= 30,331

5,004,547

69,336

914,059

1,173,264,964

1,361,454,082

316,924,652

Add. Stand Ded. = 18,356,722

Basic Stand. Ded. = 635,824,934

55a F3800 = 845,539

55b F8801 = 1,034,675

55c F8844 = 116,603

55c other = 106,428

70a F2439 = 119,959

70b F4136 = 88,950

70c F8885 = 39,343

267,872,391

48,539,994

55c Alt. motor veh. = 184,661

Other taxes = 381,256

55c F8835 = 11,238

55c F8846 = 291,552

55c F5884 = 224,666

b= 32,241

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

106
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, 2007, or other tax year beginning , 2007, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 12.)

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 12. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 12.

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 14)

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 15)

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 15.

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 20) 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 21) 15b

16a Pensions and annuities 16a b Taxable amount (see page 22) 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 24) 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 27)

23

27

33

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

Self-employed health insurance deduction (see page 26) 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 19. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2007)

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

Head of household (with qualifying person). (See page 13.) 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 24)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 83.

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 16)

31a

34

Student loan interest deduction (see page 30) 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 12)  You Spouse

Tuition and fees deduction. Attach Form 8917

37

4

5

Educator expenses (see page 26) 23

b Qualified dividends (see page 19) 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 

07

7,376,569,161

78,943,162

154,569,655

13* Cap Gain Distrib = 10,553,675 279,736,261

136,906,901

420,225,163

176,639,218

761,620,536

303,491,166

453,450,912

-14,693,259

 18,632,104 

150,240,453

34,229,171

21 For. earn. inc. excl = 19,888,233

7,493,563,335

786,825

1,500,881

2,903,022

24,759,998

21,283,306

352,592

9,496,674

11,631,429

5,177,068

8,223,876

116,994,173

895,673,985

4,356,741

21 Net Operat. Loss = 86,369,141

21 Gambling inc. = 30,139,091

36 Other adj. = 1,295,091

36 Archer MSA = 21,748

36 Housing ded. = 98,011

420,756

22,262,415

4,654,803,923

21 Stock options = 551,250

253,418,458

234,459,299

27,046,648

8,759,334

6,780,483

21 Cancell of debt = 1,881,848

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total 1040 ONLY returns filed = 86,300,563

Electronically filed forms 1040 Only = 47,982,634

107
Total For Form

1040 Only

Self-employment tax. Attach Schedule SE

Married filing

jointly or

Qualifying

widow(er),

$10,700

Head of

household,

$7,850

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

Add lines 64, 65, 66a, and 67 through 71. These are your total payments 

Form 1040 (2007) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,350

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 31 and check here 39b

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is $117,300 or less, multiply $3,400 by the total number of exemptions claimed on line 

6d. If line 38 is over $117,300, see the worksheet on page 33 

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

Education credits. Attach Form 8863

48

47

56

57

Add lines 47 through 55. These are your total credits

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

56

57

Other

Taxes

58

73

Unreported social security and Medicare tax from:

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 60

59

61

Add lines 57 through 62. This is your total tax 

62 62

64 Federal income tax withheld from Forms W-2 and 1099 64

65 2007 estimated tax payments and amount applied from 2006 return 65 Payments

66a

Amount paid with request for extension to file (see page 59) 69

68

Excess social security and tier 1 RRTA tax withheld (see page 59) 67

69

72

70 Payments from:

74a 74a

75 75

If line 72 is more than line 63, subtract line 63 from line 72. This is the amount you overpaid

76 76

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

Refund

77

Amount of line 73 you want applied to your 2008 estimated tax 

Estimated tax penalty (see page 61)

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.

77

You were born before January 2, 1943, Blind.

Spouse was born before January 2, 1943, Blind.

a Form 2439 b Form 4136

60

Household employment taxes. Attach Schedule H

61

70

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 33). Check if any tax is from:

Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 60 

b

Direct deposit?

See page 59

and fill in 74b,

74c, and 74d,

or Form 8888.

Routing number

Account number

c Checking Savings

a Form(s) 8814 Form 4972

b

d





72

54

Retirement savings contributions credit. Attach Form 8880

58

59

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

73



Child tax credit (see page 39). Attach Form 8901 if required

Credits from:

52

Additional child tax credit. Attach Form 8812

67

68

Standard

Deduction

for—

Joint return?

See page 13.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for the elderly or the disabled. Attach Schedule R 

45

46

Alternative minimum tax (see page 36). Attach Form 6251 

Add lines 44 and 45 

Credit for child and dependent care expenses. Attach Form 2441

50

If you have a

qualifying

child, attach

Schedule EIC.

45

46

66a

Spouse’s occupation

( )

Form 1040 (2007)

● People who

checked any

box on line

39a or 39b or who can be

claimed as a

dependent,

see page 31.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 61)? Third Party

Designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

55

Foreign tax credit. Attach Form 1116 if required

55

a Form 8396 b Form 8859

51

Residential energy credits. Attach Form 5695 

63 63

Type:

c Form 8885

Total boxes   checked 

51

49

53

48

47

54

52

50

b Nontaxable combat pay election  66b

c Form 8839

Other credits: a Form 3800 b Form 8801 c Form

71 Refundable credit for prior year minimum tax from Form 8801, line 27 71

c Form(s) 8889

a Form 4137 b Form 8919 

15,435,196

2,530,284

4,222

4,778,117

510,409

22,701,465

Recapture tax = 413,740

787,253,230

282,973,273

2,515,780

8,107,456

96,141,853

48,976,961

1,831,852

46,020

1,007,577

508,074

126,749,611

1,333,036,542

5,924,801,906

626,935,766

5,371,192,461

1,062,209,822

24,107,229

1,086,330,875

54c F8839 = 396,039

50,216,102

54a F8396 = 37,432

1,036,114,773

49,511,062

a= 30,331

3,076,536

50,297

914,059

1,092,417,136

1,196,018,642

228,519,265

Add. Stand. Ded. = 11,397,481

Basic Stand Ded. = 260,724,927

55a F3800 = 845,539

55b F8801 = 1,034,675

55c F8844 = 116,603

55c other = 106,428

70a F2439 = 119,959

70b F4136 = 88,950

70c F8885 = 39,343

179,542,304

18,195,200

55c Alt. Motor Veh. = 184,661

Other taxes = 381,256

55c F8835 = 11,238

55c F8846 = 291,552

55c F5884 = 224,666

b= 32,241

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS) 108
Electronically

Filed Returns

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

For the year Jan. 1–Dec. 31, 2007, or other tax year beginning , 2007, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 12.)

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 12. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 12.

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 14)

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 15)

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 15.

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 20) 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 21) 15b

16a Pensions and annuities 16a b Taxable amount (see page 22) 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 24) 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 27)

23

27

33

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

Self-employed health insurance deduction (see page 26) 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 19. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2007)

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

Head of household (with qualifying person). (See page 13.) 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 24)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 83.

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 16)

31a

34

Student loan interest deduction (see page 30) 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 12)  You Spouse

Tuition and fees deduction. Attach Form 8917

37

4

5

Educator expenses (see page 26) 23

b Qualified dividends (see page 19) 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 

07

4,691,449,983

26,755,277

50,739,699

13* Cap Gain Dist.= 5,311,764 121,682,665

71,186,308

250,569,397

87,709,495

448,965,804

192,253,886

157,482,109

-8,069,336

19,849,435

80,602,028

15,442,385

21 For. earn. inc. excl. = 4,802,783

4,752,923,300

615,558

793,873

2,016,560

11,155,823

9,857,539

165,591

5,050,015

6,527,884

4,257,519

6,930,501

61,473,316

251,839,641

180,231

21 Net Operat. Loss = 26,502,737

21 Gambling inc. = 12,361,707

36 Other adj. = 574,538

36 MSA Ded. = 5,853

36 Housing Ded. = 36,507

252,314

9,649,156

3,609,639,144

21 Stock options = 167,866

95,123,390

80,108,656

15,450,139

4,617,245

2,438,355

21 Cancell. of debt = 851,911

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Electronically Filed Returns = 87,851,490

1040’s E-filed = 47,982,634

1040A’s E-filed = 25,420,635

 1040EZ’s Efiled = 14,448,221

109
Electronically

Filed Returns

Self-employment tax. Attach Schedule SE

Married filing

jointly or

Qualifying

widow(er),

$10,700

Head of

household,

$7,850

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

Add lines 64, 65, 66a, and 67 through 71. These are your total payments 

Form 1040 (2007) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,350

b If your spouse itemizes on a separate return or you were a dual-status alien, see page 31 and check here 39b

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is $117,300 or less, multiply $3,400 by the total number of exemptions claimed on line 

6d. If line 38 is over $117,300, see the worksheet on page 33 

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

Education credits. Attach Form 8863

48

47

56

57

Add lines 47 through 55. These are your total credits

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

56

57

Other

Taxes

58

73

Unreported social security and Medicare tax from:

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 60

59

61

Add lines 57 through 62. This is your total tax 

62 62

64 Federal income tax withheld from Forms W-2 and 1099 64

65 2007 estimated tax payments and amount applied from 2006 return 65 Payments

66a

Amount paid with request for extension to file (see page 59) 69

68

Excess social security and tier 1 RRTA tax withheld (see page 59) 67

69

72

70 Payments from:

74a 74a

75 75

If line 72 is more than line 63, subtract line 63 from line 72. This is the amount you overpaid

76 76

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

Refund

77

Amount of line 73 you want applied to your 2008 estimated tax 

Estimated tax penalty (see page 61)

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.

77

You were born before January 2, 1943, Blind.

Spouse was born before January 2, 1943, Blind.

a Form 2439 b Form 4136

60

Household employment taxes. Attach Schedule H

61

70

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 33). Check if any tax is from:

Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 60 

b

Direct deposit?

See page 59

and fill in 74b,

74c, and 74d,

or Form 8888.

Routing number

Account number

c Checking Savings

a Form(s) 8814 Form 4972

b

d





72

54

Retirement savings contributions credit. Attach Form 8880

58

59

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

73



Child tax credit (see page 39). Attach Form 8901 if required

Credits from:

52

Additional child tax credit. Attach Form 8812

67

68

Standard

Deduction

for—

Joint return?

See page 13.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for the elderly or the disabled. Attach Schedule R 

45

46

Alternative minimum tax (see page 36). Attach Form 6251 

Add lines 44 and 45 

Credit for child and dependent care expenses. Attach Form 2441

50

If you have a

qualifying

child, attach

Schedule EIC.

45

46

66a

Spouse’s occupation

( )

Form 1040 (2007)

● People who

checked any

box on line

39a or 39b or

who can be

claimed as a

dependent,

see page 31.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 61)? Third Party

Designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

55

Foreign tax credit. Attach Form 1116 if required

55

a Form 8396 b Form 8859

51

Residential energy credits. Attach Form 5695 

63 63

Type:

c Form 8885

Total boxes   checked 

51

49

53

48

47

54

52

50

b Nontaxable combat pay election  66b

c Form 8839

Other credits: a Form 3800 b Form 8801 c Form

71 Refundable credit for prior year minimum tax from Form 8801, line 27 71

c Form(s) 8889

a Form 4137 b Form 8919 

2,470,836

2,754,697

5,705

4,916,840

742,033

23,673,102

Recapture Tax = 110,506

532,586,398

95,800,679

1,476,038

12,753,664

22,149,072

13,380,966

689,403

96,930

674,718

255,605

52,629,975

745,402,399

3,604,073,465

616,644,960

3,073,387,454

552,521,824

10,033,643

562,561,681

54c F8839 = 225,994

36,609,909

54a F8396 = 32,737

525,951,772

22,306,889

a = 17,403

3,076,536

50,297

276,455

551,939,172

706,148,358

206,149,758

Add. Stand. Ded. = 8,650,226

 Basic Stand. Ded. = 400,881,022

55a F3800 = 296,090

55b F8801 = 423,611

55c F8844 = 31,198

55c other = 66,373

70a F2439 = 3,862

70b F4136 = 34,485

70c F8885 = 18,944

192,768,792

41,069,593

55c AMV = 126,019

Other Taxes = 133,754

55c F8835 = 186

55c F8846 = 111,716

55c F5884 = 58,054

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

b= 15,551

110
Head of household (with qualifying person). (See page 16.) 

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 2007

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 15.)

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 15. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 15.

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 18)

(2) Dependent’s social

security number

c ● lived with

you

● did not live

with you due

to divorce or

separation

(see page 19)

If more than six

dependents,

see page 18.

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 22).

11b

Enclose, but do

not attach, any

payment.

11a 11b

Taxable amount

(see page 23).

12a Pensions and 12b

annuities. 12a 12b

13 Unemployment compensation and Alaska Permanent Fund dividends. 13

14a Taxable amount

(see page 25).

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 27). 17

Student loan interest deduction (see page 29).

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 21.

Form 1040A (2007)

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 74.

10 Capital gain distributions (see page 22). 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 17)

4

5

16 Educator expenses (see page 25). 16

b Qualified dividends (see page 22). 9b

Presidential

Election Campaign  Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 15) 

Checking a box below will not

change your tax or refund.

You Spouse

 You

your SSN(s) above.

must enter 

905,170,659

786,384,938

14,029,845

408,161

2,592,828

1,302,630

1,428,210

13,208,999 11,052,426

89,907,567 70,356,302

7,172,951

78,833,455 16,946,180

911,196,677

139,172

1,245,075

2,286,687

2,355,085

6,026,018

Other Income = 1,232,997

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 33,507,223

Total Forms Filed Electronically = 25,420,635

Single = 11,874,291 Joint = 8,982,553

111
If you have

a qualifying

child, attach

Schedule

EIC.

Single or

Married filing

separately,

$5,350 30

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

Total boxes

checked 

Check You were born before January 2, 1943, Blind

if:

23a

Spouse was born before January 2, 1943, Blind 23a

b

23b

If you are married filing separately and your spouse itemizes

deductions, see page 30 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 $117,300 or less, multiply $3,400 by the total number of exemptions

claimed on line 6d. If line 22 is over $117,300, see the worksheet on page 32. 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 30). 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

2007 estimated tax payments and amount

applied from 2006 return. 39

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

If line 42 is more than line 37, subtract line 37 from line 42.

This is the amount you overpaid.

43

44a

Refund

Amount of line 43 you want applied to your

2008 estimated tax.

45

45

Amount you owe. Subtract line 42 from line 37. For details on how

to pay, see page 53. 

46

46

47 Estimated tax penalty (see page 53). 47

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 (2007)

43

44a Amount of line 43 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

42

Routing

number

Account

number

Checking Savings  b

c

 d

Amount

you owe

Direct

deposit?

See page 52

and fill in

44b, 44c,

and 44d or

Form 8888.



Earned income credit (EIC). 40a

Page 2

Form 1040A (2007)

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 15.

Daytime phone number

( )

Spouse’s occupation

( )

Head of

household,

$7,850

Married filing

jointly or

Qualifying

widow(er),

$10,700

Standard

Deduction

for—

● People who

checked any

box on line

23a or 23b or

who can be

claimed as a

dependent,

see page 30.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 54)? Third party

designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

34 34

Type:

b Nontaxable combat pay election. 40b

Child tax credit (see page 35). Attach

Form 8901 if required.

41 Additional child tax credit. Attach Form 8812. 41

Retirement savings contributions credit. Attach 

Form 8880.

952,868

8,247

2,132,295

466,436

8,854,818

79,473,831

1,146,381

29,721,268

8,582,763

75,300

40,451

Excess FICA withheld = 3,301

Extension request = 21,807

63,629

253,967,229

Additional Stand. Ded.= 6,959,241

654,890,421

255,940,437

449,641,880

12,414,664

47,358,745

54,789

47,413,535

118,962,382

74,694,333

3,185,936

59,771,127

74,619,033

Total Stand. Ded.= 260,926,470

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

112
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 2007 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 $8,750 if single;

$17,500 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).

7 7

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

18–26 of the booklet. Then, enter the tax from the table on this line. 10

Refund 11a

11a

If line 10 is larger than line 9, subtract line 9 from line 10. This is

the amount you owe. For details on how to pay, see page 16. 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 32.

Income

Cat. No. 11329W

4 4

12

12

Add lines 7 and 8a. 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 10). 3

Amount

you owe

b Routing number

Account number

c Type: Checking

You Spouse

Have it directly

deposited! See

page 15 and fill

in 11b, 11c,

and 11d or

Form 8888.  d



Form 1040EZ (2007)

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 16)? 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 8.)

Use the IRS

label.

Otherwise,

please print

or type.



If line 9 is larger than line 10, subtract line 10 from line 9. This is your refund.

If Form 8888 is attached, check here 

b Nontaxable combat pay election. 8b

Checking a box below will not

change your tax or refund.

 You

your SSN(s) above.

must enter 

Enclose, but

do not attach,

any payment.

9 9

10

tax exempt interest = 18

0

F4868 payment = 4,310

Other Net Income or Loss = 678,087

Total Income = 405,978,949

Excess FICA / RRTA = 3

672,290

401,080,959

609,879

3,610,024

405,978,949

45,836,256

623,525

46,473,058

242,429,551

33,434,294

13,711,054

60,295,169

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 23,171,020

Total Forms Filed includes 17,003 Form 1040EZ-T's

Single = 21,870,710 Joint = 1,300,310

113
Schedule 1 Department of the Treasury—Internal Revenue Service

Interest and Ordinary Dividends

for Form 1040A Filers

(Form 1040A)

2007 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) 2007

2,119,505

12,119,917

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 2,451,196

114
(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 2006

expenses in 2007, see the instructions.

For Paperwork Reduction Act Notice, see Form 1040A instructions. Schedule 2 (Form 1040A) 2007

Before you begin: You need to understand the following terms. See Definitions on page 1 of the separate instructions.

Cat. No. 10749I

Schedule 2 Department of the Treasury—Internal Revenue Service

Child and Dependent Care

Expenses for Form 1040A Filers (Form 1040A) 2007 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 2007 for the person

listed in column (a) First Last

● Dependent care benefits ● Qualifying person(s) ● Qualified expenses

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

11

10

11

6,193,034

4,789,161

1,170,479

total credit- 952,868

4,876,573

56,892,445

11,290,721

4,861,571

1,269,615

prior year - 28

current yr. -

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 1,913,438

115
( )

Schedule 2 (Form 1040A) 2007

Enter the total amount of dependent care benefits you received

for 2007. 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 2008. See

the instructions.

Combine lines 12 through 14. See the instructions.

14

14

15

Enter the total amount of qualified expenses

incurred in 2007 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 23–27 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 2006 expenses in 2007, 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 4–11. 27

Page 2

Schedule 2 (Form 1040A) 2007

● 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 2006 and used in 2007

during the grace period. See the instructions.

13

13

210,084

11,290,721

457,178

56,892,445

174,168

174,168

24,308

4,876,573

116
Due to your continued disabled condition, you were unable to engage in any

substantial gainful activity in 2007, check this box 

Schedule 3 Department of the Treasury—Internal Revenue Service

Credit for the Elderly or the Disabled

for Form 1040A Filers (Form 1040A) 2007 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 2007:

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 2007 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 2007 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) 2007

● 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 2007: 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 2007.

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

TIP

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 72,359

117
Schedule 3 (Form 1040A) 2007

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 2007.

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) 2007

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. 22

TIP

22

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

Form 1040A, line 29.

74,359

233,817

385,882

125,253

12,175

126,506

467,602

360,323

8,247

110,303

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

118
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-7.)

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-8

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-9.) 

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) 2007

25

21

23

24

If you made a

gift and got a

benefit for it,

see page A-8.

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 $156,400 (over $78,200 if married filing separately)?

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

30 If you elect to itemize deductions even though they are less than your standard deduction, check here 

07

a Income taxes, or

b General sales taxes 

Qualified mortgage insurance premiums (See page A-7) 

14

29

119,153,650

42,806,188

287,873,621

166,884,976

9,207,161

1,914,783

484,500,709

6,931,592

2,057,338

29,454,467

143,826,766

58,747,438

25,522,568

82,105,794

6,485,717

34,643,576

123,235,088

81,174,287

Gambling Loss Deduction = 21,113,627 Other Than Gambling deduction = 2,544,908

Property income, Casualty & Theft Deduction = 302,708

1,333,036,542

Income Tax = 269,351,140

76,347,462

General Sales Tax = 18,522,480

465,880,541

524,790,200

193,603,968

2,337,018

85,217,982

23,961,243

1,846,093

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 51,090,456

119
Schedules A&B (Form 1040) 2007 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) 2007

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 2007, 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 2007, 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

256,790,511

62,969

232,338,934

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 27,330,503

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

F1040 = 24,879,307 F1040A = 2,451,196

 The component parts of line 2 are as follows:

 F1040 = 244,670,595 F1040A = 12,119,917

The component parts of line 6 are as follows:

F1040 = 230,219,429 F1040A = 2,119,505

120
SCHEDULE C OMB No. 1545-0074

(Form 1040)

Profit or Loss From Business

(Sole Proprietorship)

 Partnerships, joint ventures, etc., 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-2 of the instructions) B Enter code from pages C-8, 9, & 10



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 2007? If “No,” see page C-3 for limit on losses

If you started or acquired this business during 2007, check here 

Income

Gross receipts or sales. Caution. If this income was reported to you on Form W-2 and the “Statutory

employee” box on that form was checked, see page C-3 and check here 

1

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-3) 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-4)

9

24a

11

a Travel

10 Commissions and fees

12 Depletion 12

Deductible meals and

entertainment (see page C-6)

b

Depreciation and section 179 

expense deduction (not

included in Part III) (see

page C-4)

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-5):

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 in columns  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-8 of the instructions. Schedule C (Form 1040) 2007

(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 (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 (statutory employees, 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-7).

● If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on 

Form 1040NR, line 13 (statutory employees, see 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-4)

24b

17

07

1,357,251,769

4,341,764

1,352,910,004

472,475,439

880,434,565

20,343,738

900,778,303

15,704,781

81,897,517

14,527,541

36,623,320

1,023,667

39,786,407

2,902,172

19,280,691

6,477,263

8,293,281

10,945,436

1,277,544

9,492,125

33,630,708

16,168,980

32,367,360

18,167,458

13,101,850

7,647,180

24,833,370

79,473,076

119,714,868

610,318,690

290,459,613

11,223,164

279,736,260

nondeductible loss (+)/suspended loss carryover (-) = 499,811

13,299,721

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 25,828,431 Includes 4,401,351 Schedule C-EZ's

121
Schedule C (Form 1040) 2007 Page 2

Cost of Goods Sold (see page C-7)

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-4 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 2007, enter the number of miles you used your vehicle for:

a Business b Commuting (see instructions) c Other

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

46 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

Printed on recycled paper

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) 2007

45,484,203

44,172,765

295,536,203

32,166,214

59,209,862

86,874,598

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES) 122
SCHEDULE C-EZ OMB No. 1545-0074

(Form 1040)

Net Profit From Business

(Sole Proprietorship)

 Partnerships, joint ventures, etc., 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. If this income was reported to you on Form W-2 and the “Statutory

employee” box on that form was checked, see Statutory Employees in the instructions for

Schedule C, line 1, on page C-3 and check here  1

2 Total expenses (see instructions). 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. (Statutory

employees do not report this amount 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) 2007

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 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-4 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-8, 9, & 10



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.

6 Do you (or your spouse) have another vehicle available for personal use? Yes No

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

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

7 Was your vehicle available for personal use during off-duty hours? Yes No

5 Of the total number of miles you drove your vehicle during 2007, 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

07

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 4,401,351 Data is tabulated with the Schedule C's

123
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 10 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 15 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) 2007

( )

4 4

Part I

Part II

13

(b) Date

acquired

(Mo., day, yr.)

2

9

(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)

07

3,086,892,263

Long Term Non-Ded. Loss = 28,451

4,753,687

26,054,938

98,287,936

-65,525,733

1,639,562,151

349,108,251

Short Term Non-Ded. Loss = 397

228,422,111

216,518,974

74,415,564

185,854,582

682,638,770

1,953,182

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 22,939,950 Total Sales reported with Form 1099 = 4,726,454,414

124
Schedule D (Form 1040) 2007

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) 2007

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 35 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 35 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.

22,560,695

5,186,580

617,113,020

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES) 125
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 location 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-4) 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-7 of the instructions. Cat. No. 11344L Schedule E (Form 1040) 2007

Part I

Management fees

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)

07

17,102,230

RENT

ROYALTY

254,925,365

23,603,331

80,971,923

7,673,741

213,935,877 3,590,581

58,570,016 2,373,073

-17,580,527 17,639,677

56,216,892

22,845,319

5,802,238

83,567,321

66,465,091

nondeductible rental loss

suspended loss carryover

13,414,904 4,033,581 2,087,134

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 17,976,462

126
Schedule E (Form 1040) 2007 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-7) 

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) 2007

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-6 before completing this section.

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

9,736,271

4,796,454

18,976,496

2,430,733

72,185,602

PARTNERSHIPS

S-CORPS

4,013

23,772,949

66,701,800 89,752,244

42,394,445 72,847,333

739,370

11,400,533

PARTNERSHIPS PARTNERSHIPS

S-CORPS S-CORPS

*

109,096,245

162,599,577

PARTNERSHIPS

24,035,764

5,096,979

S-CORPS

29,132,744

212,582,462

308,531,773

630,210,480

215,505,270

414,705,210

21,276,998

3,170,103

18,106,895

135,184

9,876,465

PARTNERSHIPS

S-CORPS

3,401,393

453,450,913

521,114,235

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

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

127
 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) 2007

Before you begin: See the instructions for Form 1040A, lines 40a and 40b, or Form 1040, lines 66a and

66b, 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 2007

months

Yes.

months

If the child was born before 1989—

Was the child permanently and totally disabled during

any part of 2007?

b

Yes.

First name Last name First name Last name

Name(s) shown on return Your social security number

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 41

of the Form 1040A instructions or page 47 of the

Form 1040 instructions unless the child was born and

died in 2007. If your child was born and died in 2007

and did not have an SSN, enter “Died” on this line

and attach a copy of the child’s birth certificate.

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

2007 but less than 7 months, enter “7.”

● If the child was born or died in 2007 and your

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

or she was alive during 2007, 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 2007, and

(b) is a U.S. citizen or resident alien. For more details, see the instructions for line 41 of Form 1040A or line 68 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 2007 and a

student?

a

Child’s year of birth

If born after 1988, skip lines 4a

and 4b; go to line 5.

Year

If born after 1988, skip lines 4a

and 4b; go to line 5.

Year 3

CAUTION

TIP

07

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 18,956,901

128
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 2007? If “No,” see page F-2 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 2007 8a 8b Taxable amount 8b

c If election to defer to 2008 is attached, check here  8d Amount deferred from 2006 8d

9 Custom hire (machine work) income 9

10 Other income, including federal and state gasoline or fuel tax credit or refund (see page F-3) 10

Gross income. Add amounts in the right column for lines 3 through 10. If you use the accrual method, 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-4)

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.

● If a profit, enter the profit on Form 1040, line 18, and also on Schedule SE, line 1.

If you file Form 1040NR, enter the profit on Form 1040NR, line 19.

● If a loss, you must go to line 37. Estates, trusts, and partnerships, see page F-6.

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 Form 1040, line 18, and also on Schedule SE, line 1.

If you file Form 1040NR, enter the loss on Form 1040NR, line 19.

● 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) 2007

 See Instructions for Schedule F (Form 1040).

Car and truck expenses (see page

F-4). Also attach Form 4562

Cat. No. 11346H

Feed

22 22

f 34f

25

33

34

1

2



Part I

Part II





07

18,795,187

**1,587,321

**5,565,759

**62,749

2,329,504

3,812,608

22,769,607

397,436

7,139,500

5,170,235

4,624,115

5,743,967

Nondeductible Loss (+) / Suspended Carryover (-)

= 158,477

Total of all unmarked expenses = 29,080,993

30,312,156

1,742,156

4,910,396

166,031

16,495,123

11,721,215

4,416,084

-14,693,259

**5,489,759

**2,037,243

**4,095,231

123,462,700

14,161

8,401,166

6,454,688

4,188,885

2,877,614

140,125,980

11,516,969

**90,892,995

**1,465,574

**1,292,412

**59,570

**8,720,694

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 2,045,056

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

129
Schedule F (Form 1040) 2007 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) 2007

CAUTION

1,811,544

**1,587,321

**5,565,759 **5,489,759

**62,749

**2,037,243

**4,095,231

2,541,350

**90,892,995

**1,465,574

**1,292,412

**59,570

**8,720,694

2007 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

130
(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 2007:

● 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 2007, check this box  

● If you checked this box, you do not have to get another statement for 2007.

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) 2007

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 2007 8

separately

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

you lived apart from your spouse for all of 2007 9

Did you check

box 1, 3, 7,

or 8?

Single,

Head of household, or 

Qualifying widow(er)

And by the end of 2007: 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

07

Before you begin: Figure the amount of any foreign tax credit you are claiming on Form 1040, line 51, if it applies.

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Schedules Filed = 240,104

131
Schedule R (Form 1040) 2007 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 2007.

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) 2007

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 

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

and 51

22

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

on Form 1040, line 48 

24

22

21

20

23

TIP

74,359

913,358

711,654

251,296

239,121

12,175

12,469

456,706

708,002

234,511

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES) 132
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 58.

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

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

1065), box 14, code A

1

1

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 amounts to report on this line. See page

SE-3 for other income to report

2

2

3 Combine lines 1 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) 2007

● 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

● $97,500 or less, multiply line 4 by 15.3% (.153). Enter the result here and on 

Form 1040, line 58.

● More than $97,500, multiply line 4 by 2.9% (.029). Then, add $12,090 to the result.

Enter the total here and on Form 1040, line 58

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

Did you receive wages or tips in 2007?

Was the total of your wages and tips subject to social security

or railroad retirement tax plus your net earnings from

self-employment more than $97,500?

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

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

07

Did you report any wages on Form 8919, Uncollected Social

Security and Medicare Tax on Wages? 



No Yes



No

49,511,062

10,238,934

498,929,811

470,169,642

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Scheduled Filed = 17,881,314

133
Schedule SE (Form 1040) 2007 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

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

1065), box 14, code A. Note. Skip this line if you use the farm optional method (see page SE-4) 1

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 amounts 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 1 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

97,500 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 2007

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 $97,500 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 58

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

14 Maximum income for optional methods 14 1,600 00

Enter the smaller of: two-thirds (2⁄3 ) of gross farm income1 (not less than zero) or $1,600. 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 $1,733 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.

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 $2,400, or (b) your net farm profits2 were less than $1,733.

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) 2007

12

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

13,790

10,238,934

498,929,811

470,169,642

470,732,833

916,928

471,579,614

115,909,487

35,834,953

13,675,736

49,511,062

34,386

115,781,337

53,040

75,110

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

134 2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
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. 54

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 22 or line 29. (Rural mail carriers: See

instructions.)

1

2

Parking fees, tolls, and transportation, including train, bus, etc., that

did not involve overnight travel or commuting to and from work 

2

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 75% (.75) 

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 (2007)

Part I

07

58,925,639

31,529,459

1,648,224

4,806,104

17,459,825

55,443,612

2,092,529

53,414,561

10,017,308

550,444

9,517,013

5,511,078

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 8,966,892 Includes 4,494,485 Form 2106EZ's

135
Form 2106 (2007) 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 2007 12 miles miles

13 Business miles included on line 12 13 miles miles

14 Percent of business use. Divide line 13 by line 12 14 % %

15 Average daily roundtrip commuting distance 15 miles miles

16 Commuting miles included on line 12 16 miles miles

17 Other miles. Add lines 13 and 16 and subtract the total from line 12 17 miles miles

18 Do you (or your spouse) have another vehicle available for personal use? Yes No

19 Was your vehicle available for personal use during off-duty hours? Yes No

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.)

22 Multiply line 13 by 48.5¢ (.485)

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

(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 (2007)

22

2,740,379

23,561,948

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES) 136
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. 54A

Your name Occupation in which you incurred expenses Social security number

Vehicle expense using the standard mileage rate. Complete Part II and multiply line 8a by 48.5¢ 

(.485)

1

2

Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight 

travel or commuting to and from work

2

Travel expense while away from home overnight, including lodging, airplane, car rental, etc.

Do not include meals and entertainment

3

3

Business expenses not included on lines 1 through 3. Do not include meals and

entertainment

4

4

5

Meals and entertainment expenses: $ × 50% (.50). (Employees subject to

Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred 

while away from home on business by 75% (.75) instead of 50%. For details, see instructions.)

5

Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 

(or on Schedule A (Form 1040NR, line 9)). (Armed Forces reservists, fee-basis state or local 

government officials, qualified performing artists, and individuals with disabilities: See the

instructions for special rules on where to enter this amount.)

6

6

Cat. No. 20604Q Form 2106-EZ (2007)

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 2007.

● 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 2007, 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

For Paperwork Reduction Act Notice, see page 4.

Caution: You can use the standard mileage rate for 2007 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.

07

1

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 4,494,485

137
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 2007, or other tax year of the

regulated investment company (RIC) or the

real estate investment trust (REIT)

beginning , 2007, and

ending ,

(99)

20

1c Collectibles (28%) gain

07

748

54,802

0

1,582

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 27,174

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

138
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’s

name

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 2006 expenses in 2007, see

the instructions

9

For Paperwork Reduction Act Notice, see page 4 of the instructions. Form 2441 (2007)

Before you begin: Figure the amount of any foreign tax credit you are claiming on Form 1040, line 51, or Form 1040NR, 

line 46.

Cat. No. 11862M

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 62, or Form 

1040NR, line 57.

.

(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 2007 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 47, or Form 1040NR, line 44

07

Enter the amount from Form 1040, line 51, or

Form 1040NR, line 46

11

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

11

13 3,483,152

30,327,637

21,130,209

6,666,774

18,054,803

385,805,518

185,836,463

17,765,253

4,002,134

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 7,296,478

139
Form 2441 (2007) Page 2

Dependent Care Benefits

Enter the total amount of dependent care benefits you received in 2007. 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 2006 and used in 2007 during the grace

period. See instructions

Enter the amount, if any, you forfeited or carried forward to 2008. See instructions

Enter the total amount of qualified expenses incurred

in 2007 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 31–35 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 2006 expenses in 2007, 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 4–13

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 (2007)

● 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

( )

3,833,890

185,836,463

7,956

8,251,456

385,805,518

68,130

18,054,803

14,400

8,112

909,941

2,858,169

2,850,057

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

140
OMB No. 1545-0155

Investment Credit

Form 3468

 Attach to your tax return. See instructions. Attachment

Sequence No. 52

Name(s) shown on return Identifying number

1g

1

f

5

6

6

For Paperwork Reduction Act Notice, see instructions. Form 3468 (Rev. 12-2006)

Rehabilitation credit (see instructions for requirements that must be met):

e Pre-1936 buildings located in the Gulf Opportunity Zone × 13% (.13)

Other pre-1936 buildings × 10% (.10)

5 Credit from cooperatives. Enter the unused investment credit from cooperatives

Add lines 1e through 1h, 1k, 2i, 3c, 4, and 5. Report this amount on the applicable line of

Form 3800 (e.g., line 1a of the 2006 Form 3800)

1h

Cat. No. 12276E

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 

a

Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:

k Rehabilitation credit from an electing large partnership (Schedule K-1 (Form 1065-B), box 9) 1k

(99)

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 date on which the 24- or

60-month measuring period begins

Enter the adjusted basis of the building as of the beginning date above 

(or the first day of your holding period, if later)

Enter the amount of the qualified rehabilitation expenditures incurred, 

or treated as incurred, during the period on line 1b above

$

$

i

j

c

d

b

/ /

/ /

$

$

and ends / /

Department of the Treasury

Internal Revenue Service

2 Energy credit:

2a

a Basis of property using geothermal energy placed in service during

the tax year (see instructions) $ × 10% (.10)

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

during the tax year (see instructions) $ × 30% (.30) 2b

Qualified fuel cell property (see instructions):

$ × 30% (.30) 2c

Basis of property installed during the tax

year

c

× $1,000 2d

Kilowatt capacity of property in c

above 

d

e Enter the lesser of line 2c or 2d 2e

Qualified microturbine property (see instructions):

$ × 10% (.10) 2f

Basis of property installed during the tax

year

f

× $200 2g

Kilowatt capacity of property in f

above 

g

h Enter the lesser of line 2f or 2g 2h

i Total. Add lines 2a, 2b, 2e, and 2h 2i

3 Qualifying advanced coal project credit (see instructions):

3a

a Basis of qualified investment in integrated gasification combined cycle property 

placed in service during the tax year $ × 20% (.20)

b Basis of qualified investment in property other than in a above placed

in service during the tax year  $ × 15% (.15) 3b

4

c Total. Add lines 3a and 3b

Qualifying gasification project credit (see instructions). Basis of qualified investment in property

placed in service during the tax year  $ × 20% (.20)

3c

4

(Rev. December 2006)

h

g Certified historic structures located in the Gulf Opportunity Zone × 26% (.26)

Other certified historic structures × 20% (.20)

$

$

1e

1f

For properties identified on lines 1g or 1h, complete lines 1i and 1j

269,413

13,498

185,058

3,096

159

Nondeductible investment credit = 324

134,978

925,266

37,649

28,127

584

*

*

*

*

1,458

36,161

*

*

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 30,469

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

141
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 2007 (see instructions)

Carryforward of general business credit to 2007. See instructions for the schedule to attach 

Carryback of general business credit from 2008 (see instructions)

Current year credit. Add lines 4 through 7

Part I

2

c

d

e

f

6

Add lines 1a through 1x

o

g

h

i

j

1g

1h

1i

1n

1a

1c

1d

1e

1f

Investment credit (attach Form 3468)

Credit for increasing research activities (Form 6765)

Low-income housing credit (Form 8586) (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, Section A only)

Indian employment credit (Form 8845)

Mine rescue team training credit (Form 8923)

Credit for contributions to selected community development corporations (Form 8847)

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

w

v

Biodiesel and renewable diesel fuels credit (attach Form 8864)

Low sulfur diesel fuel production credit (Form 8896)

1w

1v

07

Qualified railroad track maintenance credit (Form 8900)

x 1x

Distilled spirits credit (Form 8906)

q 1q

Nonconventional source fuel credit (Form 8907)

1r r

Energy efficient home credit (Form 8908)

s Alternative motor vehicle credit (Form 8910) 1s

1t t Alternative fuel vehicle refueling property credit (Form 8911)

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2007)

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.

Hurricane Katrina housing credit (only from S corporations, partnerships, estates, and

cooperatives)

u

1u

5,156,800

269,415

19,965

466,368

138,669

25,751

27,019

41,222

1,985

5,347

1,876

4,732

9,252

46,059

18

1,238,777

239,702

999,071

266,411

3,891,318

9,518

26,615

17,894

40,191

22,458

36,937

1,493

1,820

538

2,971

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 437,644

142
Page 2

Form 3800 (2007)

Part II Allowable Credit

Credit allowed for the current year. Enter the smaller of line 8 or line 18. Individuals, estates, 

and trusts: See the instructions for line 19 if claiming the research credit. C corporations: See

the line 19 instructions if there has been an ownership change, acquisition, or reorganization.

19

19

9

f

Foreign tax credit

12a

Credits from Form 1040, lines 47 through 50 and lines 52 through 54 

(or Form 1040NR, lines 44, 45, and 47 through 49)

12a

c Credits from Forms 5735 and 8834 12c

12d

d Non-business alternative motor vehicle credit (Form 8910,

line 18)

Non-business alternative fuel vehicle refueling property credit

(Form 8911, line 19)

Add lines 12a through 12e 12f

10

Net income tax. Subtract line 12f from line 11. If zero, skip lines 14 through 17 and enter -0- on 

line 18

10 Alternative minimum tax:

Tentative minimum tax:

14

11

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

Regular tax before credits:

Add lines 9 and 10

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-

18

9

15

17

18

11

13

Form 3800 (2007)

● 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 35

● Corporations. Enter the amount from Form 4626, line 14

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56 

Report the amount from line 19 (if smaller than line 8, see instructions) as indicated below or on 

the applicable line of your return:

● Individuals. Form 1040, line 55 or Form 1040NR, line 50

● Corporations. Form 1120, Schedule J, line 5c

● Estates and trusts. Form 1041, Schedule G, line 2c

● Individuals. Enter the amount from Form 6251, line 33

● Corporations. Enter the amount from Form 4626, line 12

● Estates and trusts. Enter the amount from Form 1041, 

Schedule I, line 54

16 



2,620,409

69,129,338

74,391,607

71,772,514

16,212,269

845,539

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES) 143
Moving Expenses OMB No. 1545-0074

Form 3903

 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 (2007)

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 2007, the standard mileage rate for

using your vehicle to move to a new home

is 20 cents a mile.

To see if you meet the

distance test, you can

use the worksheet

below.

Distance Test Worksheet

miles 1.

miles 2.

miles 3.

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

07

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 test and time test.

See instructions on the back.

TIP

2,819,118

2,341,394

753,179

3,094,573

289,047

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 1,118,610

144
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 (2007)

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.

07

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 

Caution. This credit is not available for aviation

gasoline taxed at $.044 (purchased after February 

29, 2008).

*This rate applies after February 29, 2008.

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.

$

$

$

46,671

151

826

29,711

9

290

6,906

*

1,145

0

36

17

14

70

2007 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 = 305,765

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

145
Form 4136 (2007) 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 (2007)

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

Caution. This credit is not available for kerosene taxed 

at $.044 (purchased after February 29, 2008).

*This rate applies after February 29, 2008.

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 February 29, 2008.

Caution. This credit is not available for kerosene

taxed at $.044 (purchased after February 29, 2008).

.243

.218/.043*

346

369

(a) Type

of use

$

$

$

$

248

149

*

6,906

6,906

6,906

*

290

248

29,711

70

70

149

2007 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

146
Liquefied petroleum gas (LPG)

Form 4136 (2007) Page 3

Nontaxable Use of Alternative Fuel

“P Series” fuels

a

b

Form 4136 (2007)

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

$

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

.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

*

*

0

*

495

0

133

0

*

0

0

25

*

1,848

23

104

0

0

0

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

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

147
Form 4136 (2007) Page 4

Form 4136 (2007)

17 Leaking Underground Storage Tank (LUST) Tax

LUST tax on aviation fuels used in foreign trade

LUST tax on fuels used in trains or inland waterways

a

b

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. 

$

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

$ .001

.001

$ 433

434

18 $

18 Total income tax credit claimed. Add lines 1 through 17, column (d). Enter here and on

Form 1040, line 70 (also check box b on line 70); Form 1120, line 32f(2); Form 1120S, line 

23c; Form 1041, line 24g; or the proper line of other returns. 

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 February 29, 2008.

16 Exported Dyed Fuels

Exported dyed diesel fuel

Exported dyed kerosene

a

b

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

$ .001

.001

$ 415

416

88,950

*

0

0

*

0

0

0

6,906

29,711

70

2007 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

148
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 $125,000

2 Total cost of section 179 property placed in service (see instructions) 2

3 Threshold cost of section 179 property before reduction in limitation 3 $500,000

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 2006 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 2008. 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 2007 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 2007 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 2007 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 (2007)

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 allowance for qualified New York Liberty or Gulf Opportunity Zone property (other than listed

property) and cellulosic biomass ethanol plant property placed in service during the tax year (see

instructions)

14

14

07

7,273

1,832,716

2,601,628

19,348,452

20,570,519

3,241,551

6,281,147

2,344,753

444,352

189,674,464

1,765

65,175,066

309,683,696

684,489

27,026

974,997

1,765

11,871,811

Total ADS Cost = 1,686,513 Total ADS Deduction = 50,220

111,820,903

EPZONE

42,147,745

626,899,545

47,995,320

47,910,456

1,660,800

384,819,862

47,496,390

566,103

13,306

3,802,344

41,807,401

696,066

3,183,166

2,268,421

222,609

265,408

83,295

13,304

4,135,867

1,001,910

33,794

942

15,484

6,213,328

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 12,231,434

undetermined type

Total GDS cost

undetermined type

Total GDS cost

149
Form 4562 (2007) 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 2007 tax year (see instructions):

43 Amortization of costs that began before your 2007 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 (2007)

Special allowance for qualified Gulf Opportunity Zone 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

1,884,843

51,171,697

6,213,328

1,832,716

6,493,979

1,432,356

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES) 150
OMB No. 1545-0177 Casualties and Thefts

Form 4684  See separate instructions.

 Attach to your tax return. Department of the Treasury

Internal Revenue Service

Attachment  Use a separate Form 4684 for each casualty or theft. 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

Cost or other basis of each property 2 2

Insurance or other reimbursement (whether or not

you filed a claim) (see instructions)

3

3

Note: If line 2 is more than line 3, skip line 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

4

5 5 Fair market value before casualty or theft

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 11

12 Subtract line 11 from line 10 12

Caution: Use only one Form 4684 for lines 13 through 18.

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

15

16 If line 14 is less than line 13, enter the difference 16

17

17

18

18

For Paperwork Reduction Act Notice, see page 4 of the instructions. Form 4684 (2007)

● 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.

Cat. No. 12997O



Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 36. Estates and

trusts, see instructions 

Subtract line 17 from line 16. If zero or less, enter -0-. Also enter the result on Schedule A (Form 1040), line 20, 

or Schedule A (Form 1040NR), line 8. Estates and trusts, enter the result on the “Other deductions” line of your 

tax return

07

Enter the smaller of line 10 or $100 

2,058,536

28,545

3,365,303

1,842,452

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 268,350

151
Form 4684 (2007) 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

Casualty or Theft Gain or Loss (Use a separate Part l for each casualty or theft.)

19 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

20 Cost or adjusted basis of each property 20

Insurance or other reimbursement (whether or not

you filed a claim). See the instructions for line 3

21

21

Note: If line 20 is more than line 21, skip line 22.

Gain from casualty or theft. If line 21 is more than line 

20, enter the difference here and on line 29 or line 34,

column (c), except as provided in the instructions for

line 33. Also, skip lines 23 through 27 for that column.

See the instructions for line 4 if line 21 includes

insurance or other reimbursement you did not claim, or 

you received payment for your loss in a later tax year

22

22

Fair market value before casualty or theft 23 23

24 Fair market value after casualty or theft 24

25 Subtract line 24 from line 23 25

26 Enter the smaller of line 20 or line 25 26

Note: If the property was totally destroyed by

casualty or lost from theft, enter on line 26 the

amount from line 20.

27 Subtract line 21 from line 26. If zero or less, enter -0- 27

28 Casualty or theft loss. Add the amounts on line 27. Enter the total here and on line 29 or line 34 (see instructions) 28

Summary of Gains and Losses (from separate Parts l) (b) Losses from casualties or thefts (c) Gains from

casualties or thefts

includible in income

(i) Trade, business,

rental or royalty

property

(ii) Incomeproducing and

employee property

(a) Identify casualty or theft

Casualty or Theft of Property Held One Year or Less

29

30 Totals. Add the amounts on line 29 30

31 Combine line 30, 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 31

32 Enter the amount from line 30, column (b)(ii) here. Individuals, enter the amount from income-producing property 

on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 16, and enter the amount from property 

used as an employee on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 11. Estates and

trusts, partnerships, and S corporations, see instructions 32

Casualty or Theft of Property Held More Than One Year

33 Casualty or theft gains from Form 4797, line 32 33

34

35 35 Total losses. Add amounts on line 34, columns (b)(i) and (b)(ii)

36 Total gains. Add lines 33 and 34, column (c) 36

37 Add amounts on line 35, columns (b)(i) and (b)(ii) 37

Note: Partnerships, enter the amount from line 38a, 38b, or line 39 on Form 1065, Schedule K, line 11.

S corporations, enter the amount from line 38a or 38b on Form 1120S, Schedule K, line 10.

38 If the loss on line 37 is more than the gain on line 36:

a Combine line 35, column (b)(i) and line 36, 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 38a

b Enter the amount from line 35, column (b)(ii) here. Individuals, enter the amount from income-producing property 

on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 16, and enter the amount from property 

used as an employee on Schedule A (Form 1040), line 23 or Schedule A (Form 1040NR), 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 38b

If the loss on line 37 is less than or equal to the gain on line 36, combine lines 36 and 37 and enter here. Partnerships 

(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3 

39

39

( )

( )

( )

( )

( )

( )

( )

( ) ( )

( ) ( )

Part I

Part II

Form 4684 (2007)

Attachment Sequence No. 26

( )

-161,108

260,961

118,813

168,879

194,032

484,092

-237,288

192,006

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

152 2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
Sales of Business Property

(Also Involuntary Conversions and Recapture Amounts

Under Sections 179 and 280F(b)(2)) Department of the Treasury 

Internal Revenue Service

Attachment

 Attach to your tax return. Sequence No. 27

Name(s) shown on return Identifying number

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)

Enter the gross proceeds from sales or exchanges reported to you for 2007 on Form(s) 1099-B or 1099-S (or substitute 

statement) that you are including on line 2, 10, or 20 (see instructions)

1

1

(f) Cost or other

basis, plus

improvements and

expense of sale

(e) Depreciation

allowed or

allowable since

acquisition

(g) Gain or (loss)

Subtract (f) from the

sum of (d) and (e)

(c) Date sold

(mo., day, yr.)

(b) Date acquired

(mo., day, yr.)

(a) Description

of property

(d) Gross

sales price

2

3 Gain, if any, from Form 4684, line 39 

4 Section 1231 gain from installment sales from Form 6252, line 26 or 37 

Gain, if any, from line 32, from other than casualty or theft

5

Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows:

6

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) 

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)

Ordinary Gains and Losses (see instructions)

Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):

Loss, if any, from line 7

10

Gain, if any, from line 7 or amount from line 8, if applicable 

11

Gain, if any, from line 31 

12

Net gain or (loss) from Form 4684, lines 31 and 38a

13

Ordinary gain from installment sales from Form 6252, line 25 or 36 

14

15

Combine lines 10 through 16

16

b

If the loss on line 11 includes a loss from Form 4684, line 35, 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 

Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040,

line 14

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 13086I Form 4797 (2007)

Part I

Part II

OMB No. 1545-0184

Section 1231 gain or (loss) from like-kind exchanges from Form 8824 

Ordinary gain or (loss) from like-kind exchanges from Form 8824 

17

3

4

5

6

7

8

11

12

13

14

15

16

17

18a

18b

(99)

9

( )

Form 4797

a

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:

18

 See separate instructions.

07

4,556,716

53,520,502

130,241,120

221,153

7,705,717

1,978,351

44,383,137

184,529,478

4,424,754

29,125,790

3,375,893

7,871,373

1,511,645

7,475,839

-198,381

138,556

124,536

4,556,716

0

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 3,071,277

153
Form 4797 (2007) Page 2

Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255

(see instructions)

(c) Date sold

(mo., day, yr.)

(b) Date acquired

(mo., day, yr.) (a) Description of section 1245, 1250, 1252, 1254, or 1255 property:

A

B

C

D

These columns relate to the properties on lines 19A through 19D.  Property A Property B Property C Property D

Gross sales price (Note: See line 1 before completing.)

Cost or other basis plus expense of sale 

19

Depreciation (or depletion) allowed or allowable 

20

Adjusted basis. Subtract line 22 from line 21 

21

Total gain. Subtract line 23 from line 20 

22

If section 1245 property:

23

a Depreciation allowed or allowable from line 22 

b Enter the smaller of line 24 or 25a 

If section 1250 property: If straight line depreciation was used, enter

-0- on line 26g, except for a corporation subject to section 291.

24

a Additional depreciation after 1975 (see instructions) 

Applicable percentage multiplied by the smaller of line 24 or 

line 26a (see instructions) 

b

Subtract line 26a from line 24. If residential rental property or

line 24 is not more than line 26a, skip lines 26d and 26e

c

d Additional depreciation after 1969 and before 1976 

e Enter the smaller of line 26c or 26d 

f Section 291 amount (corporations only) 

g Add lines 26b, 26e, and 26f 

25

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 

b Line 27a multiplied by applicable percentage (see instructions) 

c Enter the smaller of line 24 or 27b 

If section 1254 property:

26

Intangible drilling and development costs, expenditures for

development of mines and other natural deposits, and

mining exploration costs (see instructions) 

a

b Enter the smaller of line 24 or 28a 

If section 1255 property:

27

Applicable percentage of payments excluded from income

under section 126 (see instructions) 

a

b Enter the smaller of line 24 or 29a (see instructions) 

Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30.

Total gains for all properties. Add property columns A through D, line 24 

28

Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13 

29

Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 33. Enter the portion from 

other than casualty or theft on Form 4797, line 6

30

31

32

33

Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less

(see instructions)

(b) Section 

280F(b)(2)

(a) Section

179

Section 179 expense deduction or depreciation allowable in prior years 

34 Recomputed depreciation (see instructions)

35 Recapture amount. Subtract line 34 from line 33. See the instructions for where to report

Part IV

Part III

20

21

22

23

24

25a

26a

27a

28a

29a

26b

26c

26d

26e

26f

26g

27b

27c

28b

29b

25b

30

31

32

33

34

35

Form 4797 (2007)

7,087,912

44,521,289

208,396

*

181,020

1,545

51,997,128

7,475,839

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

154
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 2007 (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 2007 5a 5b Taxable amount 5b

c If election to defer to 2008 is attached, check here  5d Amount deferred from 2006 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 (2007)

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)

07

c

Total Forms Filed = 583,607

595,544

5,012,360

106,945

943,008 917,093

3,534

1,399

100,349 83,911

2,116,351

8,275,182

137,007

623,972

134

170,251

354,425

118,527

56,358

*

309,774

213,614

96,263

757,239

4,906,837

3,368,344

 Nondeductible loss (+)/ Suspended loss carryover (-) = 33,049

85,067

191,052

45,654

51,002

554,566

283,267

2007 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

155
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 2007 (see instructions) 1

2 Disallowed investment interest expense from 2006 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 (2007)

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 2008. 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 2007 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 2006.

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.

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

07

39,796,712

36,785,007

17,685,070

57,481,782

106,387,370

40,375,584

5,752,713

152,515,667

11,660,600

141,711,334

20,696,776

333,059,560

164,455,835

58,068,465

373,435,144

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 1,895,166

156
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 2007 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 (2007)

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)

07

6,141

151,420

5,018

146,402

0

146,402

40,566

328

1,336

0

13,356

13,823

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 14,214

157
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 2006 Form 5329 (see instructions). If zero,

go to line 15

13

14 14

If your traditional IRA contributions for 2007 are less than your

maximum allowable contribution, see instructions. Otherwise, enter -0-

15

2007 traditional IRA distributions included in income (see instructions)

15

2007 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 2007 (see instructions)

Additional Tax on Early Distributions

Complete this part if you took a taxable 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 60, or Form

1040NR, line 55 4

For Privacy Act and Paperwork Reduction Act Notice, see page 6 of the instructions. Cat. No. 13329Q Form 5329 (2007)

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 60, or 

Form 1040NR, line 55, without filing Form 5329. See the instructions for Form 1040, line 60, or for Form 1040NR, line 55.

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 60, or Form 1040NR, line 55

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 2007 than is allowable or you had an amount

on line 17 of your 2006 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, 2007 

(including 2007 contributions made in 2008). Include this amount on Form 1040, line 60, or Form 1040NR, line 55 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

Part IV Additional Tax on Excess Contributions to Roth IRAs

Enter your excess contributions from line 24 of your 2006 Form 5329 (see instructions). If zero, go to line 23

If your Roth IRA contributions for 2007 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 2007 than is allowable or you had an amount on line 

25 of your 2006 Form 5329.

20 2007 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 2007 (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, 2007

(including 2007 contributions made in 2008). Include this amount on Form 1040, line 60, or Form 1040NR, line 55

25

21

22

23

24

25

19

20

07

11,636

13,270,709

1,346,454

11,761

6,157

117,554

107,153

203,595

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 1,479,094

158
Form 5329 (2007) Page 2

Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs)

Minimum required distribution for 2007 (see instructions) 50

Amount actually distributed to you in 2007 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 60, or Form 1040NR, line 55 53

Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge

and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date

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.

 





Signature. Complete only if you are filing this form by itself and not with your tax return.

Please

Sign

Here

Paid

Preparer’s

Use Only

Additional Tax on Excess Contributions to Archer MSAs

Enter the excess contributions from line 40 of your 2006 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, 2007 (including 2007 contributions made in 2008). Include this amount on Form

1040, line 60, or Form 1040NR, line 55

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 2006 Form 5329 (see instructions). If zero,

go to line 31

If the contributions to your Coverdell ESAs for 2007 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 2007 are less than the

maximum allowable contribution, see instructions. Otherwise, enter -0-

2007 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 2007 (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 2007 than is allowable or you

had an amount on line 41 of your 2006 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 2007 were more than is allowable or you had an

amount on line 33 of your 2006 Form 5329.

28 2007 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 2007 (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, 2007 (including 2007 contributions made in 2008). Include this amount on Form

1040, line 60, or Form 1040NR, line 55 33

40

41

Form 5329 (2007)

( )

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, 2007 (including 

2007 contributions made in 2008). Include this amount on Form 1040, line 60, or Form 1040NR, line 55

49

Part VIII

42 Enter the excess contributions from line 48 of your 2006 Form 5329. If zero, go to line 47 42

43 If the contributions to your HSAs for 2007 are less than the maximum 

allowable contribution, see instructions. Otherwise, enter -0-

44 2007 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 2007 (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 2007 than is 

allowable or you had an amount on line 49 of your 2006 Form 5329.

12,837

*

220

*

7,456

25,586

71,267

2,730

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

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

159
Residential Energy Credits Form 5695 OMB No. 1545-0074

Department of the Treasury

Internal Revenue Service

1 Were the qualified energy efficiency improvements or residential energy property costs for your

main home located in the United States? (see instructions) 

2a

2 Qualified energy efficiency improvements (see instructions).

4

3

5a

4

5b

6

Multiply line 3 by 10% (.10)

5c

7

8

9 9

10

11 11

15

7

Nonbusiness energy property credit. Enter the smaller of line 11 or line 14

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13540P Form 5695 (2007)

10

 See instructions.

Attachment

Sequence No. 158  Attach to Form 1040 or Form 1040NR.

Yes No

Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit. 

Do not complete Part I.

a Insulation material or system specifically and primarily designed to reduce heat loss or gain in

your home

b Exterior doors

c Metal roof with appropriate pigmented coatings that meet the Energy Star program requirements 

and is specifically and primarily designed to reduce heat gain in your home

d Exterior windows (including skylights)

2b

2c

Add lines 2a, 2b, 2c, and 2h 3

5 Residential energy property costs (see instructions).

a Energy-efficient building property. Do not enter more than $300

b Qualified natural gas, propane, or oil furnace or hot water boiler. Do

not enter more than $150 

c Advanced main air circulating fan used in a natural gas, propane, or

oil furnace. Do not enter more than $50

6 Add lines 5a through 5c

Add lines 4 and 6

Maximum credit amount. (If you jointly occupied the home, see instructions)

Enter the amount, if any, from your 2006 Form 5695, line 8. Otherwise, enter -0-

Subtract line 9 from line 8

Enter the smaller of line 7 or line 10 

8

Name(s) shown on return Your social security number

Part I Nonbusiness Energy Property Credit (See instructions before completing this part.)

07

e Maximum amount of cost on which the credit can be figured

f Enter the amount, if any, from your 2006 Form 5695, line 2b. Otherwise, 

enter -0-

g Subtract line 2f from line 2e

h Enter the smaller of line 2d or line 2g

2d

2f

2g

2e

2h

Enter the amount from Form 1040, line 46, or Form 1040NR, line 43

Enter the total, if any, of your credits from Form 1040, lines 47 through 

49, and lines 51 and 53, or Form 1040NR, lines 44, 46, and 48

12

13

12

13

14

15

Subtract line 13 from line 12. If zero or less, stop. You cannot take the nonbusiness energy

property credit 14

1

$2,000

$500

Before you begin Part I: Figure the amount of any foreign tax credit or retirement savings contributions credit you

are claiming.

938,036

2,275,865

4,099,603

1,815,880

509,344

7,052,980

705,452

288,241

129,954

10,719

428,914

1,134,366

954,993

419,526

8,241,580

2,451,892

132,984

2,035,238

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 4,366,023

160
Form 5695 (2007) Page 2

Before you begin Part II: Figure the amount of any of the following credits you are claiming.

Form 5695 (2007)

Part II

19

16 16

18

23

Qualified solar electric property costs

17

26

27

28

31

33

32 32

27

1040 filers: Enter the total, if any, of your credits from Form

1040, lines 47 through 49, and lines 51, 53, and 54; line 15 of

this form; and line 12 of the Line 11 Worksheet in Pub. 972 (see

instructions).

29

17 Multiply line 16 by 30% (.30)

Enter the smaller of line 17 or line 18

Qualified solar water heating property costs

Multiply line 20 by 30% (.30)

19

Maximum credit amount

Enter the smaller of line 21 or line 22

Qualified fuel cell property costs

Multiply line 24 by 30% (.30)

Kilowatt capacity of property on line 24 above  X $1,000

Enter the smaller of line 25 or line 26

28

Residential Energy Efficient Property Credit (See instructions before completing this part.)

18 Maximum credit amount

20

21

22

23

24

25

20

22

21

24

26

25

Credit carryforward from 2006. Enter the amount, if any, from your 2006 Form 5695, line 30

29 Add lines 19, 23, 27, and 28

31

1040NR filers: Enter the total, if any, of your credits from Form

1040NR, lines 44, 46, 48, and 49; line 15 of this form; and line 12

of the Line 11 Worksheet in Pub. 972 (see instructions).



Subtract line 31 from line 30. If zero or less, enter -0- here and on line 33

$2,000

$2,000

30 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 30

33 Residential energy efficient property credit. Enter the smaller of line 29 or line 32

34 Credit carryforward to 2008. If line 33 is less than line 29, subtract line 

33 from line 29 34

.

Part III Current Year Residential Energy Credits

35 Add lines 15 and 33. Enter here and on Form 1040, line 50, or Form 1040NR, line 45 35

● Foreign tax credit

● Child tax credit

● Retirement savings contributions credit

● Mortgage interest credit

● Adoption credit

● District of Columbia first-time homebuyer credit

379,031

1,007,444

113,710

38,339

107,671

32,304

27,658

2,911

873

1,952,930

873

79,622

201,781

58,440,494

69,408

10,214

12,752

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES) 161
Part I

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 for salaries and

wages

2

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

10 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see

instructions)

Add lines 6 through 8. Cooperatives, estates, and trusts, continue on to line 10. All others, use

this amount to complete Part II

9

9

10

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13570D Form 5884 (2007)

Qualified second-year wages of employees certified as long-term

family assistance recipients $  50% (.50)

c

1c

07

Part II

Current Year Credit

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 2007 from a passive activity (see instructions) 7

Carryforward from 2006 of the New York Liberty Zone business employee credit and carryback

from 2008 of the work opportunity credit (see instructions)

8

8

11 Cooperatives, estates, and trusts, subtract line 10 from line 9. Use this amount to complete

Part II 11

Allowable Credit

12 Regular tax before credits (see instructions) 12

13 Alternative minimum tax (see instructions) 13

14 Add lines 12 and 13 14

15a Credits from Form 1040, lines 47 through 50 and 52 through 54 (or

Form 1040NR, lines 44, 45, and 47 through 49) 15a

b Foreign tax credit 15b

c Credits from Forms 5735 and 8834 15c

d Non-business alternative motor vehicle credit (Form 8910, line 18) 15d

Non-business alternative fuel vehicle refueling property credit (Form 

8911, line 19) 15e

e

Add lines 15a through 15e 15f f

16 Net income tax. Subtract line 15f from line 14. If zero, skip lines 17 through 20 and enter -0- on line 21 16

17 Net regular tax. Subtract line 15f from line 12. If zero or less, enter -0- 17

18 Enter 25% (.25) of the excess, if any, of line 17 over $25,000 (see instructions) 18

19 Subtract line 18 from line 16. If zero or less, enter -0- 19

20a General business credit (Form 3800, line 19) 20a

Empowerment zone and renewal community employment credit

(Form 8844, line 26) 20b

b

c Add lines 20a and 20b 20c

21 Subtract line 20c from line 19. If zero or less, enter -0- 21

22 Credit allowed for the current year. Cooperatives, estates, and trusts. Enter the smaller of line 

11 or 21. Report this amount on Form 1120-C, Schedule J, line 5c; or Form 1041, Schedule G,

line 2c. If line 21 is smaller than line 11, see instructions. All others. Enter the smaller of line 9 or 

21. Report this amount on Form 1040, line 55; Form 1040NR, line 50; Form 1120, Schedule J, line 

5c; or the applicable line of your return. If line 21 is smaller than line 9, see instructions 22

2,403

Nondeductible Credit = 127

12,895

15,330

294,563

304,787

32

307,335

24,820

282,514

19,731

109

18,841,870

18,352,213

4,402,039

224,666

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 45,253

162
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, and go to line 2. Otherwise, 

enter the amount from Form 1040, line 38, 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 $156,400 (over $78,200 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

29

30

31

32

Exemption. (If this form is for a child under age 18, see page 7 of the instructions.)

33

Subtract line 29 from line 28. If more than zero, go to line 31. If zero or less, enter -0- here and on lines 33 and 35 

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 8 of the instructions)

Tentative minimum tax. Subtract line 32 from line 31

Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040,

line 51). 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 9 of the instructions) 

For Paperwork Reduction Act Notice, see page 10 of the instructions. Cat. No. 13600G Form 6251 (2007)

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

30

29

31

32

33

34

( )

IF your filing status is . . . AND line 28 is not over . . . THEN enter on line 29 . . .

Single or head of household $112,500 $44,350

9

10

11

34

Alternative Minimum Tax

Alternative minimum tax. Subtract line 34 from line 33. 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 66,250

Married filing separately 75,000 33,125

If line 28 is over the amount shown above for your filing status, see page 7 of the instructions.

15

35

35



(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)

Long-term contracts (difference between AMT and regular tax income)

22 Mining costs (difference between regular tax and AMT)

23 Research and experimental costs (difference between regular tax and AMT) 

24 Income from certain installment sales before January 1, 1987

25 Intangible drilling costs preference

26 Other adjustments, including income-based related adjustments

27 Alternative tax net operating loss deduction

28 Alternative minimum taxable income. Combine lines 1 through 27. (If married filing separately and line 

28 is more than $207,500, see page 7 of the instructions.)

14

16

17

18

19

20

21

22

23

24

25

26

27

28

( )

( )

● All others: If line 30 is $175,000 or less ($87,500 or less if married filing separately), multiply line 30 by 26% (.26). 

Otherwise, multiply line 30 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result.



07

● If you are filing Form 2555 or 2555-EZ, see page 8 of the instructions for the amount to enter.

15

24,107,229

2,217,065,143

1,828,690

190,390,635

1,245,108

27,465,623

29,082,314

8,697,501

-344,456

413,884

33,527,637

3,077,004

73,161

2,135,166

1,222,613

-1,126

-5,027,910

2,411,942

1,560,769

560,167

-1,997

-146,222

86,445

114,801

3,734

299,464

93,478

8,928,950

417,800,160

2,098,527,292

480,668,368

13,558,991

467,268,981

474,626,892

2,432,176,844

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 9,528,998

163
36

36

Enter the amount from Form 6251, line 30. If you are filing Form 2555 or 2555-EZ, enter the amount from 

line 3 of the worksheet on page 8 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 9 of the instructions). If you are filing Form 2555 or

2555-EZ, see page 10 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 9 of the instructions). If you are filing Form 2555 

or 2555-EZ, see page 10 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 37. Otherwise, add lines 37 and 38, 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 10 of the instructions for the amount to

enter

Subtract line 40 from line 36 

If line 41 is $175,000 or less ($87,500 or less if married filing separately), multiply line 41 by 26% (.26).

Otherwise, multiply line 41 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the

result 

Enter the smaller of line 45 or line 46 

Add lines 42, 48, 50, and 52 

If line 36 is $175,000 or less ($87,500 or less if married filing separately), multiply line 36 by 26% (.26).

Otherwise, multiply line 36 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 31. If you are filing Form 2555 or 2555-EZ, do not 

enter this amount on line 31. Instead, enter it on line 4 of the worksheet on page 8 of the instructions

37

38

39

40

41

42

43

46

48

54

55

39

40

41

42

47

37

38

Form 6251 (2007) Page 2

Tax Computation Using Maximum Capital Gains Rates

Enter the smaller of line 36 or line 39

Multiply line 49 by 15% (.15) 

Form 6251 (2007)

Part III

49

50

51

Multiply line 47 by 5% (.05) 

52

Enter the smaller of line 36 or line 37 

47

46

50

48

Subtract line 47 from line 46

Subtract line 46 from line 40

Multiply line 51 by 25% (.25) 

53

49

If line 38 is zero or blank, skip lines 51 and 52 and go to line 53. Otherwise, go to line 51.

51

52

53

54

55

44



Enter:

● $63,700 if married filing jointly or qualifying widow(er),

● $31,850 if single or married filing separately, or

● $42,650 if head of household.

45 45

44

43

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 44 from line 43. If zero or less, enter -0- 

740,858,532

501,907,123

17,396,955

757,588,377

303,442,443

763,730

3,228,107

103,053,244

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

164
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. 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 2007 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 (2007)

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

/ /

07

23,703

112,931,118

41,969,825

141,844

41,827,980

43,547

*

65,133,553

17,829,536

47,304,017

540,859

46,799,871

247,840

64,465,143

65,342,876

65,590,716

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 833,114

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

165
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 (2007)

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 ( )

07

8,501,914

446,069

25,058

8,526,972

67,682

3,437,864

8,594,654

5,156,790

22,811

21,522

726,438

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 361,536

166
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? 

34,376,981 39,442,280

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 6,904,786

167
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

760,573

19,498,924

5,238,721 1,621,701 6,638,815

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES) 168
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 2004 credit carryforward from line 18 of your 2006 Form 8396 4

5 Enter any 2005 credit carryforward from line 16 of your 2006 Form 8396 5

6 Enter any 2006 credit carryforward from line 19 of your 2006 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 54, or Form 1040NR, line 49, and check box a on

that line

14

Mortgage Interest Credit Carryforward to 2008. (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

2006 credit carryforward to 2008. Enter the smaller of line 6 or line 15

19

Subtract line 16 from line 15

2005 credit carryforward to 2008. Enter the smaller of line 5 or line 17

2007 credit carryforward to 2008. 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 (2007)

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 49 and

lines 51 and 53; line 12 of the line 11 Worksheet in Pub. 972 (see

instructions); and Form 5695, line 15

1040NR filers: Enter the total of the amounts from Form 1040NR, lines 44, 46 and 48;

line 12 of the line 11 Worksheet in Pub. 972 (see instructions); and

Form 5695, line 15 }

11

07

35,950

37,432

7,728

4,772

6,102

54,552

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 35,010

169
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

2007 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 2007. 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 (2007)

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.

07

14,972,082

39,826,983

45,140,858

35,210,798

-65,379,574

2,606

50,208

52,814

40,405,092

29,126,939

38,178,637

-26,900,485

-92,332,873

72,602,311

33,045

115,536

11,710

15,969,467

365,415,156

18,211,753

466,995,400

112,696,173

33,452,852

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms = 3,965,093

170
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

1 Number of Forms 8609-A attached 

2

3 3

Has there been a decrease in the qualified basis of any buildings 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 (see instructions) 

4

5

4

6

5

Form 8586 (Rev. 12-2006)

7

6

For Paperwork Reduction Act Notice, see back of form.

(99)

(Rev. December 2006)

Low-income housing credit 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 the applicable line of Form 3800 (e.g., 

line 1e of the 2006 Form 3800) 

Amount allocated to beneficiaries of the estate or trust (see instructions) 

Estates and trusts. Subtract line 6 from line 5. Report this amount on the applicable line of

Form 3800 (e.g., line 1e of the 2006 Form 3800) 7

Qualified Low-Income Housing Project

Except for buildings financed with certain

tax-exempt bonds, you may not take a low-income

housing credit on a building if it has not received an

allocation from the housing credit agency. No

allocation is needed when 50% or more of the

aggregate basis of the building and the land on which

the building is located is financed with certain

tax-exempt bonds issued after 1989 for buildings

placed in service after 1989. The owner still must get a

Form 8609 from the appropriate housing credit agency

(with the applicable items completed, including an

assigned BIN). “Land on which the building is located” 

includes only land that is functionally related and

subordinate to the qualified low-income building (see

Regulations sections 1.103-8(a)(3) and 1.103-8(b)(4)(iii)).

Recapture of Credit

The low-income housing credit can only be claimed

for residential rental buildings in low-income housing

projects that meet one of the minimum set-aside tests.

For details, see the instructions for Form 8609, Part II,

line 10c.

There is a 15-year compliance period during which the

residential rental building must continue to meet

certain requirements. If, as of the close of any tax year

in this period, there is a reduction in the qualified basis

of the building from the previous year, you may have

to recapture a part of the credit you have taken.

Similarly, you may have to recapture part of the credits

taken in previous years upon certain dispositions of the

building or interests therein. If you must recapture

credits, use Form 8611, Recapture of Low-Income

Housing Credit. See section 42(j) for details.

Section references are to the Internal Revenue Code

unless otherwise noted.

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.

Purpose of Form

Use Form 8586 to claim the low-income housing

credit. This general business credit is allowed for each

new qualified low-income building placed in service

after 1986. Generally, it is taken over a 10-year credit

period.

● Taxpayers that are not partnerships, S corporations,

estates, or trusts, and whose only source of this credit

is from those pass-through entities, are not required to

complete or file this form. Instead, they can report this

credit directly on line 1e of Form 3800.

● The IRS will revise this December 2006 version of

the form only when necessary. Continue to use this

version for tax years beginning after 2005 until a new

revision is issued.

Recordkeeping

Keep a copy of this Form 8586 together with all Forms

8609, Schedules A (Form 8609) (and successor Forms

8609-A), and Forms 8611 for 3 years after the 15-year

compliance period ends.

The credit cannot exceed the amount allocated to the

building. See section 42(h)(1) for details.

110,394

1,915

108,479

Non-deductible Housing Credit = *

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 59,523

171
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 2007, including those made for

2007 from January 1, 2008, through April 15, 2008 (see page 5 of the instructions) 

2 Enter your total basis in traditional IRAs (see page 5 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, 2008, through 

April 15, 2008

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, 2007, plus any outstanding rollovers (see page 6 of the 

instructions)

8

7

Enter the net amount you converted from traditional, SEP, and SIMPLE 

IRAs to Roth IRAs in 2007. Do not include amounts converted that

you later recharacterized (see page 6 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

15

Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2007 and earlier years

Cat. No. 63966F Form 8606 (2007)



In 2007, 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 8 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 2007.

● You took distributions from a traditional, SEP, or SIMPLE IRA in 2007 and you made nondeductible contributions to 

a traditional IRA in 2007 or an earlier year. For this purpose, a distribution does not include a rollover, 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 2007 (excluding any portion 

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2007 or an earlier year.

Enter your distributions from traditional, SEP, and SIMPLE IRAs in

2007. Do not include rollovers, 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 15 if you were under 

age 591⁄2 at the time of the distribution (see page 6 of the instructions).

07

Taxable amount. Subtract line 12 from line 7. Also include this amount on Form 1040, line 15b;

Form 1040A, line 11b; or Form 1040NR, line 16b 15 5,138,893

3,347,778

19,771,312

23,119,091

25,745

23,093,345

73,814,491

5,706,947

187,324

79,708,762

35,255

568,054

603,309

22,515,781

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 2,138,006

172
Form 8606 (2007) 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. 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 2007 (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 6 of the instructions) 

16

19 Enter your total nonqualified distributions from Roth IRAs in 2007 including any qualified first-time

homebuyer distributions (see page 6 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 7 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 (2007)

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 2007, you cannot convert any amount from traditional, SEP, or SIMPLE IRAs to Roth IRAs 

for 2007. If you erroneously made a conversion, you must recharacterize (correct) it (see page 6 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 2007. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2007 or 2008 (see page 6

of the instructions) 

17

18

Distributions From Roth IRAs

Complete this part only if you took a distribution from a Roth IRA in 2007. For this purpose, a distribution does not

include a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, or return of

certain contributions (see page 6 of the instructions).

25 Taxable amount. Subtract line 24 from line 23. If zero or less, enter -0-. Also include this amount 

on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b 

20

21

25

2007 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs

22

24 Enter your basis in Roth IRA conversions (see page 7 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 7 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 ( )

424,216

1,043,375

71,988

971,388

1,689,255

48,406

1,648,270

1,678,910

400,517

614,655

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

173
OMB No. 1545-0074 Tax for Children Under Age 18

With Investment Income of More Than $1,700 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

$1,700. 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 10; Form 1040NR, line 41; or Form 1040NR-EZ, line 15. Do not 

include any tax from Form 4972, 8814, or 8889 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 (2007)

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 under age 18 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)

07

925,251

5,902,341

812,270

5,106,412

4,722,494

273,753,782

4,241,616

282,717,893

59,852,656

58,010,648

1,842,008

8,964,111 344,028

884,556

423,993

31,398

915,955

628,614

5,146,487

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 458,397

174
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 2006 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 more than zero or you filed Form 2555 or 2555-EZ for 2006, go to 

line 5. If zero or less and you did not file Form 2555 or 2555-EZ for 2006, enter -0- here and on 

line 15 and go to Part II. If more than $200,100 and you were married filing separately for 2006, 

see instructions

4

4

5

Enter: $62,550 if married filing jointly or qualifying widow(er) for 2006; $42,500 if single or head of

household for 2006; or $31,275 if married filing separately for 2006. Estates and trusts, enter $22,500

5

6

Enter: $150,000 if married filing jointly or qualifying widow(er) for 2006; $112,500 if single or head of

household for 2006; or $75,000 if married filing separately for 2006. 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 more than zero or you filed Form 2555 or 2555-EZ for 2006, go to 

line 11. If zero or less and you did not file Form 2555 or 2555-EZ for 2006, enter -0- here and

on line 15 and go to Part II. Form 1040NR filers, see instructions

10

11

11

● If for 2006 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 48 here.

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 2006 Form 6251, line 34, or 2006 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-

16 16

Current Year Nonrefundable and Refundable Credits and Carryforward to 2008

Enter the amount from your 2006 Form 6251, line 35, or 2006 Form 1041, Schedule I, line 56

17 17

18

Enter the amount from line 15 above

18

19

Subtract line 17 from line 16. If less than zero, enter as a negative amount

19

20

2006 minimum tax credit carryforward. Enter the amount from your 2006 Form 8801, line 26

20 Enter your 2006 unallowed qualified electric vehicle credit (see instructions)

21 21

22

Combine lines 18, 19, and 20. If zero or less, stop here and see instructions

22

23

Enter your 2007 regular income tax liability minus allowable credits (see instructions)

23

24 24

Enter the amount from your 2007 Form 6251, line 33, or 2007 Form 1041, Schedule I, line 54

25

Subtract line 23 from line 22. If zero or less, enter -0-

25

27

Current year nonrefundable credit. Enter the smaller of line 21 or line 24. Also enter this amount 

on your 2007 Form 1040, line 55; Form 1040NR, line 50; or Form 1041, Schedule G, line 2d

27

Is line 26 more than line 25?

Cat. No. 10002S

Part II

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 (2007)

(99)

● All others: If line 10 is $175,000 or less ($87,500 or less if married filing separately for

2006), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract

$3,500 ($1,750 if married filing separately for 2006) from the result.

12

13



07

● If for 2006 you filed Form 2555 or 2555-EZ, see page 2 of the instructions for the amount to

enter.

26 ● Estates and trusts: Leave lines 26 and 27 blank and go to line 28.

● Individuals: Did you have a minimum tax credit carryforward to 2005 (on your 2004 Form 8801, 

line 26)?

No. Leave lines 26 and 27 blank and go to line 28.

Yes. Complete Part IV of Form 8801 to figure the amount to enter

No. Leave line 27 blank and go to line 28.

Yes. Subtract line 25 from line 26. This is your current year refundable credit. Enter the

result here and on your 2007 Form 1040, line 71, or Form 1040NR, line 69 

28 Credit carryforward to 2008. Subtract the larger of line 25 or line 26 from line 21. Keep a record 

of this amount because you may use it in future years

26

28

 See separate instructions.

9,741,570

441,002,536

52,330,294

2,342,727

496,863,526

83,215,688

202,826,336

320,079,937

80,020,113

49,337,483

453,067,393

99,457,443

2,029,685

97,453,266

90,722,943

8,272,524

9,304,542

1,032,019

9,559,535

4,131

11,281,446

99,586,384

104,489,201

2,938,900

1,031,802

590,050

508,074

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 1,435,383

175
Tax Computation Using Maximum Capital Gains Rates

29 Enter the amount from Form 8801, line 10 29

30

Enter the amount from line 6 of your 2006 Qualified Dividends and

Capital Gain Tax Worksheet, the amount from line 13 of your 2006

Schedule D Tax Worksheet, or the amount from line 22 of the 2006

Schedule D (Form 1041), whichever applies*

30

31

Enter the amount from line 19 of your 2006 Schedule D (Form 1040), 

or line 14b, column (2), of the 2006 Schedule D (Form 1041)

31

32

Add lines 30 and 31, and enter the smaller of that result or the amount 

from line 10 of your 2006 Schedule D Tax Worksheet

32

33

34

Enter the smaller of line 29 or line 32

34

35

Subtract line 33 from line 29

35

36

If line 34 is $175,000 or less ($87,500 or less if married filing separately for 2006), multiply line

34 by 26% (.26). Otherwise, multiply line 34 by 28% (.28) and subtract $3,500 ($1,750 if married 

filing separately for 2006) from the result 

36

Enter:

● $61,300 if married filing jointly or qualifying widow(er) for 2006,

● $30,650 if single or married filing separately for 2006,

● $41,050 if head of household for 2006, or

● $2,050 for an estate or trust

39 Enter the smaller of line 29 or line 30 39

40

Form 8801 (2007) Page 2

Part III

41

42

Multiply line 40 by 5% (.05) 

Subtract line 40 from line 39

Subtract line 39 from line 33

Multiply line 44 by 25% (.25) 

Add lines 35, 41, 43, and 45

42

43

Caution. If you did not complete the 2006 Qualified Dividends and Capital Gain Tax Worksheet, 

the 2006 Schedule D Tax Worksheet, or Part V of the 2006 Schedule D (Form 1041), see the

instructions before completing this part.

If line 31 is zero or blank, skip lines 44 and 45 and go to line 46. Otherwise, go to line 44.

Form 8801 (2007)

Enter the smaller of line 38 or line 39

* The 2006 Qualified Dividends and Capital Gain Tax Worksheet is on page 38 of the 2006 Instructions for Form 1040. The 2006 Schedule D Tax Worksheet is on

page D-10 of the 2006 Instructions for Schedule D (Form 1040) (page 38 of the 2006 Instructions for Form 1041).

40

If line 29 is $175,000 or less ($87,500 or less if married filing separately for 2006), multiply line

29 by 26% (.26). Otherwise, multiply line 29 by 28% (.28) and subtract $3,500 ($1,750 if married 

filing separately for 2006) from the result

Enter the smaller of line 46 or line 47 here and on line 11. (If you filed Form 2555 or 2555-EZ

for 2006, see page 4 of the instructions) 48

33

41

Multiply line 42 by 15% (.15) 

46

44

45

47

43

44

45

46

48

47

37 Enter the amount from line 7 of your 2006 Qualified Dividends and Capital 

Gain Tax Worksheet, the amount from line 14 of your 2006 Schedule D Tax 

Worksheet, or the amount from line 23 of the 2006 Schedule D (Form 1041), 

whichever applies. If you did not complete either worksheet or Part V of

the 2006 Schedule D (Form 1041), enter -0- 37

38 Subtract line 37 from line 36. If zero or less, enter -0- 38

If you figured your 2006 tax using the 2006 Qualified Dividends and 

Capital Gain Tax Worksheet, skip line 31 and enter the amount

from line 30 on line 32. Otherwise, go to line 31.

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES) 176
Yes. Subtract $11,750 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 (2007)

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 59, plus any taxes that you identified using code 

"UT" and entered on the dotted line next to line 63.

Enter -0-.

Enter the total of the amounts from Form 1040, lines

66a and 67.

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 42

(see instructions on back).

Enter the amount from line 1 of your Child Tax Credit Worksheet on page 40 of the Form 1040 instructions, 

page 36 of the Form 1040A instructions, or page 21 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 32, 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 68,

Form 1040A, line 41, or

Form 1040NR, line 62. 



8812

1040

1040A

. . . . . . . . . .

3

Enter your total earned income (see instructions on back) 

5 Is the amount on line 4a more than $11,750?

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.

4b

Nontaxable combat pay (see instructions on

back)

b

1040NR

. . . . . . . . . .

1040

1040A

. . . . . . . . . .

1040NR

. . . . . . . . . .

Enter the total of the amounts from Form 1040NR, line 

54, plus any taxes that you identified using code "UT" 

and entered on the dotted line next to line 58.

1040NR filers:

1040NR filers: Enter the amount from Form 1040NR, line 61.

07

16,690,219

31,119,304

6,771,929

24,347,375

437,493,926

251,167,912

37,675,704

2,545,110

381,088

2,926,198

3,529,606

1,366,944

2,981,833

3,539,226

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 16,018,377

177
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 $1,700 or less, skip lines 5 through 12 and go to line 13. 

If the total is $8,500 or more, do not file this form. Your child must file his or her own return

to report the income

3

1,700 00

4

Base amount

4

5

Subtract line 5 from line 4 6

Tax on the First $1,700 of Child’s Interest and Dividends

Amount not taxed 850 00

15

13 13

Subtract line 13 from line 4. If the result is zero or less, enter -0-

No. Enter $85 here and see the Note below.

Tax. Is the amount on line 14 less than $850?

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 (2007)



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.

07

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

.

.

Combined Totals for Form 8814

21,550

143,055

6,729

309,337

202,615

655,007

73,618

215,712

99,575

34,920

72,318

179,612

107,239

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 206,336

178
OMB No. 1545-1190 Like-Kind Exchanges

Form 8824

(and section 1043 conflict-of-interest sales)

Department of the Treasury

Internal Revenue Service  Attach to your tax return. Attachment

Sequence No. 109

Name(s) shown on tax return Identifying number

Information on the Like-Kind Exchange

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 / /

4 Date you actually transferred your property to other party (month, day, year) 4 / /

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

6 Date you actually received the like-kind property from other party (month, day, year). See instructions 6 / /

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

8 Name of related party Related party’s identifying number

Address (no., street, and apt., room, or suite no., city or town, state, and ZIP code)

Relationship to you

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 directly or indirectly (such as through an intermediary) sell or dispose of any

part of the like-kind property received from you in the exchange?

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 you sell or dispose of any part of the like-kind property you received?

10

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:

The disposition was after the death of either of the related parties.

The disposition was an involuntary conversion, and the threat of conversion occurred after the exchange.

You can establish to the satisfaction of the IRS that neither the exchange nor the disposition had tax avoidance as its

principal purpose. If this box is checked, attach an explanation (see instructions).

For Paperwork Reduction Act Notice, see page 5. Cat. No. 12311A Form 8824 (2007)

Part I

Yes No

Yes No

Note: If the property described on line 1 or line 2 is real or personal property located outside the United States, indicate the country.

a

b

c

Part II

Yes No

07

Related Party Exchange Information

Total Forms Filed = 197,019

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

179
Form 8824 (2007) Page 2

Deferral of Gain From Section 1043 Conflict-of-Interest Sales

Description of divested property 

Description of replacement property 

Date divested property was sold (month, day, year) 29 / /

Sales price of divested property (see instructions) 30

26

31

27

Basis of divested property 

Realized gain. Subtract line 31 from line 30 

28

33

29

Cost of replacement property purchased within 60 days after date

of sale

30

34

31

Ordinary income under recapture rules. Enter here and on Form 4797, line 10 (see instructions)

Basis of replacement property. Subtract line 37 from line 33 

32

35

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 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.

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

33

34

35

36

37

38

Subtract line 33 from line 30. If zero or less, enter -0- 

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) 

Deferred gain. Subtract the sum of lines 35 and 36 from line 32 

36

Part IV

Form 8824 (2007)

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.) 

37

38

32

–

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

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

14

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

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

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

Basis of like-kind property received. Subtract line 15 from the sum of lines 18 and 23

22

22

Realized Gain or (Loss), Recognized Gain, and Basis of Like-Kind Property Received

23

24 Deferred gain or (loss). Subtract line 23 from line 19. If a related party exchange, see instructions 

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) 

Recognized gain. Add lines 21 and 22 

25

23

24

25

Part III

Caution: If the property given up was used previously or partly as a home, see Property used

as home in the instructions.

36,853,687

2,047,995

573,222

1,474,773

4,524,638

58,822,899

63,347,537

37,536,419

25,811,117

3,814,386

112,683

3,729,222

3,841,905

21,974,952

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

180
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 (365 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 2006 Form 8829, line 42

25 Add line 22 in 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 Part III below

30 Carryover of excess casualty losses and depreciation from 2006 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 2008

For Paperwork Reduction Act Notice, see page 4 of separate instructions. Cat. No. 13232M Form 8829 (2007)

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.

8,760

.

%

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)

07

For daycare facilities not used exclusively for business, go to line 4. All others go to line 7.

17

Rent

17

41

Total Forms Filed = Not available

1,275,113

1,440,170

105,800

2007 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 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

1990 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 (2007)

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 $170,820?

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 4 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 2006 Form 8839 instructions)

14 Add lines 12 and 13 14

13

11

12

No. Enter -0-.

Yes. See page 4 of the instructions for 

the amount to enter. 

No. Skip lines 9 and 10, and enter -0- on line 11.

Yes. Subtract $170,820 from line 8

Adoption credit. Enter the smaller of line 14 or line 17 here and include on Form 1040,

line 54, or Form 1040NR, line 49. Check box c on that line. If line 17 is smaller than line 14,

you may have a credit carryforward (see page 4 of the instructions)

15 Enter the amount from Form 1040, line 46, or Form 1040NR, line 43

18

18

$11,390 $11,390

1040 filers: Enter the total of any amounts from

Form 1040, lines 47 through 49, line 51, and line

53; line 12 of the Line 11 Worksheet in Pub. 972

(see page 4 of the instructions); Form 8396, line

11; and Form 5695, line 15.

5

6

16

1040NR filers: Enter the total of any amounts from Form

1040NR, lines 44, 46, and 48; line 12 of the Line

11 Worksheet in Pub. 972 (see page 4 of the

instructions); Form 8396, line 11; and Form

5695, line 15.

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 2007.

Qualified adoption expenses (see page 4

of the instructions)

07

396,039

685,020

467,495

699,350 85,208

441,516

1,126,536

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 111,480

182
Form 8839 (2007) 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 $170,820?

Excluded benefits. Subtract line 29 from line 25 30

31

Part III

27

Employer-provided adoption benefits you

received in 2007. This amount should be

shown in box 12 of your 2007 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 2007,

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 5 of the instructions

for the amount to enter.

Subtract line 20 from line 19

19

21



Maximum exclusion per child 19

Form 8839 (2007)

No. Skip lines 27 and 28, and

enter -0- on line 29.

Yes. Subtract $170,820 from

line 26

30

31

$11,390 00 $11,390 00

No.

Yes.

● You paid adoption expenses in 2006, those expenses were not fully reimbursed by your employer or otherwise,

and the adoption was not final by the end of 2006.

● You adopted a child with special needs and the adoption became final in 2007.

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 2007 were not fully reimbursed by your employer or otherwise, and the 

adoption became final in 2007 or earlier.

41,522

12,217

29,305

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

183
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

Current Year Credit

1 Enter the total qualified wages paid or incurred during calendar year 2007 only (see instructions)

2 2

5

5

6 6

7

9

Part I

Cat. No. 16145S

3

4

3

4

Add lines 1a and 1b. You must subtract this amount from your deduction for 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 2007 (see instructions)

Carryback of empowerment zone and renewal community employment credit from 2008 (see instructions)

Add lines 6 through 9. Cooperatives, estates, and trusts, go to line 11. All others, use this amount to 

complete Part II

10

10

9

7

For Paperwork Reduction Act Notice, see instructions. Form 8844 (2007)

8 Carryforward of empowerment zone and renewal community employment credit to 2007 8

Part II Allowable Credit

● Individuals. Enter the amount from Form 1040, line 44; Form 1040NR, line 41

13

Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the applicable line of 

your return

●

●

16a

16a

b Foreign tax credit 16b

16d

Credits from Form 1040, lines 47 through 50 and lines 52 through 54 (or 

Form 1040NR, lines 44, 45, and 47 through 49)

d

e 16e

Credits from Forms 5735 and 8834

f

Non-business alternative motor vehicle credit (Form 8910, line 18)

Non-business alternative fuel vehicle refueling property credit (Form 8911, line 19)

Add lines 16a through 16e 16f

Net income tax. Subtract line 16f from line 15. If zero, skip lines 18 through 24 and enter -0- on line 25 17

Alternative minimum tax:

14

Tentative minimum tax (see instructions)

18

13

Enter 25% (.25) of the excess, if any, of line 18 over $25,000 (see

instructions)

15

22

c 16c

Regular tax before credits:

15

14

Enter the greater of line 20 or line 21

20

21

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

Net regular tax. Subtract line 16f from line 13. If zero or less, enter -0-

17



18

Multiply line 19 by 75% (.75)

19

20

21

22

19

a Qualified empowerment zone wages

b Qualified renewal community wages

1a

1b

$ X 20% (.20)

$ X 15% (.15)

Subtract line 22 from line 17. If zero or less, enter -0-

26

23

General business credit (Form 3800, line 19)

Subtract line 24 from line 23

23

24

25

26

24

25

Credit allowed for the current year. Cooperatives, estates, and trusts. Enter the smaller of line 12 or 

line 25. Report this amount on Form 1041, Schedule G, line 2c; or Form 1120-C, Schedule J, line 5c. If

line 25 is smaller than line 12, see instructions. All others. Enter the smaller of line 10 or line 25. Report

this amount on Form 1040, line 55; Form 1040NR, line 50; Form 1120, Schedule J, line 5c; or the

applicable line of your return. If line 25 is smaller than line 12, see instructions

Add lines 13 and 14

Individuals. Enter the amount from Form 6251, line 35

Corporations. Enter the amount from Form 4626, line 14

Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

●

●

● 

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. Use this amount to complete Part II 12

07

116,603

287,330

351,430

13,138,262

12,505,671

9,379,257

13,489,739

3,128,380

3,209

4,054

8,286

123,275

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 36,166

184
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 (2007)

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 $97,500, 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.

07

Part I Current Year Credit

11 Add lines 8 through 10. Use this amount to complete Part II 11

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 2007 from passive activities (see instructions) 9

10

10 Carryback of the credit for employer social security and Medicare taxes paid on certain employee 

tips from 2008 (see instructions)

Part II Allowable Credit

12

13

14

15a

b

c

d

e

f

16

17

18

19

20a

b

c

d

e

f

21

22

12

13

14

15f

16

17

18

19

20f

21

22

20a

15a

15b

15c

15d

15e

20b

20c

20d

20e

Regular tax before credits (see instructions)

Credits from Form 1040, lines 47 through 50 and 52 through 54 (or

Form 1040NR, lines 44, 45, and 47 through 49)

Alternative minimum tax (see instructions)

Add lines 12 and 13

Foreign tax credit

Credits from Forms 5735 and 8834

Non-business alternative motor vehicle credit (Form 8910, line 18)

Non-business alternative fuel vehicle refueling property credit (Form

8911, line 19)

General business credit (Form 3800, line 19)

Empowerment zone and renewal community employment credit

(Form 8844, line 26)

Work opportunity credit (Form 5884, line 22)

Renewable electricity, refined coal, and Indian coal production

credit (Form 8835, line 36)

Alcohol fuels credit (Form 6478, line 24)

Add lines 15a through 15e

Net income tax. Subtract line 15f from line 14. If zero, skip lines 17 through 20 and enter -0-

on line 21

Net regular tax. Subtract line 15f from line 12. If zero or less, enter -0-

Enter 25% (.25) of the excess, if any, of line 17 over $25,000 (see instructions)

Subtract line 18 from line 16. If zero or less, enter -0-

Add lines 20a through 20e

Subtract line 20f from line 19. If zero or less, enter -0-

Credit allowed for the current year. Enter the smaller of line 11 or 21. Report this amount

on Form 1040, line 55; Form 1040NR, line 50; Form 1120, Schedule J, line 5c; or the

applicable line of your return. If line 21 is smaller than line 11, see instructions

238,274

22,143

216,130

16,490

365,314

381,804

50,556

331,248

36,481

367,729

21,524,799

20,737,602

4,908,636

291,552

1,314

892

143,303

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 69,655

185
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 (2007)

Archer MSA contributions you made for 2007, including those made from January 1, 2008, through

April 15, 2008, that were for 2007. Do not include rollovers (see page 4 of the instructions) 

Archer MSA Distributions

8a Total distributions you and your spouse received in 2007 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 in

the total 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 3 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 4 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 63, or Form 1040NR, line 58. On the dotted line next to Form 1040, line 63, or 

Form 1040NR, line 58, 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 (see page 2 of the instructions).

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 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 2007 

Section B. Medicare Advantage MSA Distributions. If you are filing jointly and both you and your spouse received 

distributions in 2007 from a Medicare Advantage MSA, complete a separate Section B for each spouse 

(see page 4 of the instructions).

Total distributions you received in 2007 from all Medicare Advantage MSAs (see page 5 of the

instructions)

Unreimbursed qualified medical expenses (see page 5 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 5 of the instructions). Also include this amount in the total on

Form 1040, line 63, or Form 1040NR, line 58. On the dotted line next to Form 1040, line 63, or 

Form 1040NR, line 58, 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 5 of the instructions), check here 

12

13

14

15a

b

12

13

14

15b

3

Part I

1a Did you or your employer make contributions to your Archer MSA for 2007?

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 2007?

1a

1b

2a

2b

Part II

Part III

Yes No

General Information. See page 2 of the instructions.

07

*

32,102

33,255

1,408,748

21,748

40,047

522

39,542

37,110

9,962

1,492

1,663

1,662

*

23,499

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 80,227

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

186
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 2007, 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 $260 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 (2007) Page 2

Yes No

22

24

26

Name of policyholder (as shown on Form 1040)

Note: If “Yes” and the only payments you received in 2007 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.

Social security number

of policyholder 

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 (2007)

If more than one Section C is attached, check here  

335,277

2,357,897

1,174,380

2,617,067

26,251

792,556

717,306

26,091

743,397

2,283,561

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES) 187
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 (2007)

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

14

For Paperwork Reduction Act Notice, see page 3.

(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

$1,100

(c) Qualified

expenses (see

instructions). Do

not enter more

than $2,200 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)

Tentative lifetime learning credit. Multiply line 5 by 20% (.20) and go to Part III

4

5

4

5

6

Part III Allowable Education Credits

7 Tentative education credits. Add lines 2 and 6

Enter: $114,000 if married filing jointly; $57,000 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 

14 Enter the amount from Form 1040, line 46, or Form 1040A, line 28

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

15 Enter the total, if any, of your credits from Form 1040, lines 47, 48, and

51; or Form 1040A, lines 29 and 30

(99)

6

07

15

* 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 the Hope credit and the lifetime learning credit for the same student in the same year.

● You cannot take both an education credit and the tuition and fees deduction (see Form 8917) for the same student

in the same year.

16 Subtract line 15 from line 14. If zero or less, stop. You cannot take any education credits 

Education credits. Enter the smaller of line 13 or line 16 here and on Form 1040, line 49, or

Form 1040A, line 31 

17

17

Before you begin: Figure the amount of any credit you are claiming on Form 1040, line 51.

16

6,910,412

4,923,794

183,024

3,621

2,216

4,048,740

17,906 1,903

8,196,596

20,739,133

26,098,849

4,147,856

643,727,090

112,495,545

373,084,441

283,699,196

7,849,382

72,365,366

26,751,384

261,443

26,489,942

Student # 1 3,891,210

143,869

2,983

1,662

25,457,324

621,639

2007 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

Total Forms Filed = 7,499,740

Student #4=

188
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 2 $1.00

4

4

2

Biodiesel (other than agri-biodiesel) included in a biodiesel 

mixture

5 Agri-biodiesel included in a biodiesel mixture 5

8

9

10

8

9

Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives,

estates, and trusts

Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11; partnerships and S corporations, 

report this amount on Schedule K; all others, report this amount on Form 3800, line 1m 10

Biodiesel (other than agri-biodiesel) 1 $ .50

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 7. Include this amount in your income for 2007 (see instructions)

Claimant has a certificate from the producer or importer of biodiesel or renewable diesel reported on lines 1 through 6 below and, if

applicable, claimant also has a statement from the reseller. Claimant has no reason to believe that the information in the certificate or

statement is false. Claimant may need to attach a copy of the certificate and statement. See Certification below.

3 Renewable diesel 3 $1.00

6 Renewable diesel included in a renewable diesel mixture 6

7 Qualified agri-biodiesel production (gallons sold) 7

$1.00

$ .10

Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust

Cooperatives, estates, and trusts. Subtract line 11 from line 10. Report this amount on Form 3800, 

line 1m

11

12

11

12

For Paperwork Reduction Act Notice, see instructions. Cat. No. 25778F Form 8864 (2007)

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

Biodiesel

Agri-Biodiesel

Section references are to the Internal Revenue Code.

Biodiesel means the monoalkyl esters of long chain

fatty acids derived from plant or animal matter which

meet the registration requirements for fuels and fuel

additives established by the Environmental Protection

Agency (EPA) under section 211 of the Clean Air Act,

and the requirements of the American Society of

Testing and Materials (ASTM) D6751.

Agri-biodiesel means biodiesel derived solely from

virgin oils, including esters derived from virgin

vegetable oils from corn, soybeans, sunflower seeds,

cottonseeds, canola, crambe, rapeseeds, safflowers,

flaxseeds, rice bran, and mustard seeds, and from

animal fats.

● Biodiesel credit,

● Renewable diesel credit,

● Biodiesel mixture credit,

● Renewable diesel mixture credit, and

● Small agri-biodiesel producer credit.

To claim a credit on lines 1 through 6, you generally

must attach the Certificate for Biodiesel and, if

applicable, Statement of Biodiesel Reseller, to Form

8864. To claim a credit on lines 3 or 6, the certificate

must indicate at all appropriate locations that the fuel

to which it relates is renewable diesel and state that

the fuel meets the requirements discussed under

Renewable Diesel on page 2. However, if the certificate

or statement was attached to a previously filed claim,

attach a separate sheet with the following information.

● Total gallons of agri-biodiesel, biodiesel other than

agri-biodiesel, or renewable diesel on the certificate.

● Total gallons claimed on Schedule 3 (Form 8849).

● Total gallons claimed on Schedule C (Form 720).

● Total gallons claimed on Form 4136.

See Notice 2005-62 on page 443 of Internal Revenue

Bulletin 2005-35 or Pub. 510, Excise Taxes, for the

model certificate and statement.

● Certificate identification number.

Certification

Biodiesel includes both agri-biodiesel and biodiesel

other than agri-biodiesel.

07

261

501

*

0

0

0

*

765

8,487

9,252

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 4,306

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

189
OMB No. 1545-0074

8880 Credit for Qualified Retirement Savings Contributions Form

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 55

 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 (2007)

● The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 36 is more than $26,000 ($39,000 

if head of household; $52,000 if married filing jointly).

You cannot take this credit if either of the following applies.

4

1

Traditional and Roth IRA contributions for 2007. 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 2007 

(see instructions) 

2

3 Add lines 1 and 2

Certain distributions received after 2004 and before the due date

(including extensions) of your 2007 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 53; Form 1040A, line 33; or Form 1040NR, line 48

14

(a) You (b) Your spouse

● The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1990, (b) is

claimed as a dependent on someone else’s 2007 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

---

 $15,500

 $17,000

 $23,250

 $25,500

 $26,000

 $31,000

 $34,000

 $39,000

 $52,000

$15,500

 $17,000

 $23,250

 $25,500

 $26,000

 $31,000

 $34,000

 $39,000

 $52,000

 ---

.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 49, and 51.

Enter the total of your credits from lines 29 through 31.

Enter the total of your credits from lines 44 

and 46.

 1040 filers:

1040A filers:

1040NR filers:

07

976,846

1,873,410 783,946

6,902,342 1,600,092

8,775,751 2,384,038

378,089 248,794

8,551,814 2,257,758

5,783,554 1,404,802

7,188,356

184,499,304

1,241,682

9,175,125

547,949

8,627,176

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 6,429,354

190
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 (2007)

HSA contributions you made for 2007 (or those made on your behalf), including those made

from January 1, 2008, through April 15, 2008, that were for 2007. 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 2007 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 63, or Form 1040NR, line 58. On the dotted line next to Form 1040, line 63, or 

Form 1040NR, line 58, 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 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 2007, married, and you or your spouse had family

coverage under an HDHP at any time during 2007, enter your additional contribution amount

(see page 4 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 

2007 (see page 4 of the instructions)  Self-only Family

If you were under age 55 at the end of 2007, and on the first day of every month during 2007, you

were, or were considered, an eligible individual with the same coverage, enter $2,850 ($5,650 for

family coverage) (see page 4 of the instructions)

Enter the amount you and your employer contributed to your Archer MSAs for 2007 from Form 

8853, lines 3 and 4. If you or your spouse had family coverage under an HDHP at any time during 

2007, 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 2007, see the instructions on page 4 for the 

amount to enter

2

5

4

Employer contributions made to your HSAs for 2007

8

9

12

13

9

Part II

07

Qualified HSA funding distributions

11 Add lines 9 and 10

10 10

11

9,335

1,685,844

4,258,869

21,924

4,241,475

4,155,957

81,913

4,237,869

1,116,610

3,238,433

1,500,881

1,661,847

20,386

1,641,462

1,561,087

106,952

41,122

1,157,732

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 1,243,268

191
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 If you are using the section 861 method, enter deductions and

losses allocable to DPGR. All others, 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 (2007)

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

07

 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

6,770,387

951,942,806

653,095,839

148,910,930

55,508,961

857,676,044

94,266,762

66,629,283

165,019,147

381,751,026

118,177,645

7,009,528

140,597,512

93,768,294

234,365,806

117,183,009

6,723,795

46,498

94

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

Total Forms Filed = 532,517

192
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 (2007)

8 8

For Paperwork Reduction Act Notice, see 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 1s

9

15

16

17

Personal use part of credit. Enter the smaller of line 12 or 17 here and on Form 1040, line 55; Form 

1040NR, line 50; 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

Credits from Form 1040, lines 47 through 50 and 52 through 54 (or Form 

1040NR, lines 44, 45, and 47 through 49)

Qualified electric vehicle credit (Form 8834, line 11)

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 33

● Other filers. Enter the tentative minimum tax from your alternative minimum tax form or schedule



07

17,700

167

17,867

218,836

0

81,698

4,231,853

3,497,303

778,439

182,735

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 176,161

193
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. Also enter this amount on Form 1040,

line 34, or Form 1040A, line 19.

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 (2007)

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. Also enter this amount on Form 1040,

line 34, or Form 1040A, line 19.

General Instructions

No.

✔ If you file Form 1040, use the instructions for line 36 to figure any write-in adjustments to be entered 

on the dotted line next to Form 1040, line 36.

✔ To see if you qualify for this deduction, see Who Can Take the Deduction in the instructions below.

07

You cannot take both an education credit from Form 8863 and the tuition and fees deduction from this form for the same

student in the same 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 2007.

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.

● Your modified adjusted gross income (MAGI), as figured on

line 5, is more than $80,000 ($160,000 if filing a joint return).

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.

CAUTION

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 2007 for academic periods beginning in 2007 and

the first 3 months of 2008.

● You were a nonresident alien for any part of the year and

did not elect to be treated as a resident alien for tax purposes.

More information on nonresident aliens can be found in Pub.

519, U.S. Tax Guide for Aliens.

Generally, in order to claim the deduction for qualified

education expenses for a dependent, you must have paid the

expenses in 2007 and must claim an exemption for the

student as a dependent on your 2007 tax return (line 6c of

Form 1040 or 1040A). For additional information, see chapter

6 of Pub. 970.

CAUTION

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

22,600,560

14

1,648,542

56,075

24,305,191

310,019,891

10,399,406

2007 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 4,471,217

Student 1 SSN =

Student 2 SSN =

Student 3 SSN =

Student 4 SSN =

194