Department

Of the 

Treasury

Internal

Revenue

Service

Douglas H. Shulman

Commissioner

Mark J. Mazur

Director,

Research, Analysis and 

Statistics

Thomas B. Petska

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

2006 Estimated

Data Line Counts

Individual Income

Tax Returns

(Rev. 8-2008)

This 2006 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 2006 Individual SOI Complete Report weighted file. It is 

based on returns filed in Processing Year 2007 that were sampled 

statistically and then weighted to estimate the entire 2006 Tax Year. 

Changes for the Tax Year 2006 edition include: the addition of 

form 5695: Residential Energy Credits.

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. 

2006 Complete Report estimates: 

138,394,754 Total, all individual returns filed

 83,805,545 1040 returns

 32,018,556 1040A returns

 22,570,653 1040EZ returns

 

Estimates of returns filed electronically: 

 80,095,643 Total, all individual returns filed

 43,470,129 1040 returns

 23,888,067 1040A returns

 12,737,447 1040EZ returns

2006 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 107

Form 1040 only

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

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

Electronically filed returns

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

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

Form 1040A

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

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

Form 1040EZ 

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

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

Schedule 1

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

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

Schedule 2

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

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

Schedule 3

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

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

Schedule A & B

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

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

Schedule C

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

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

Schedule C-EZ

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

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

Schedule D

Contents

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

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

Schedule E

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

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

Schedule EIC

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

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

Schedule F

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

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

Schedule J

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

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

Schedule R

Returns............................................. pg 40

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

Schedule SE

Returns............................................. pg 42

Amount........................................... pg 136

Form 2106

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

Amount............................................ pg138

Form 2106-EZ

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

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

Form 2439

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

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

Form 2441

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

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

Form 3468

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

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

Form 3800

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

Amount........................................... pg 145
Form 3903

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

Amount........................................... pg 147

Form 4136

Returns............................................. pg 54

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

Form 4562

Returns............................................. pg 58

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

Form 4684

Returns............................................. pg 60

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

Form 4797

Returns............................................. pg 62

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

Form 4835

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

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

Form 4952

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

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

Form 4972

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

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

Form 5329

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

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

* Form 5695

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

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

Form 5884

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

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

Form 5884a

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

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

Form 6198

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

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

Form 6251

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

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

Form 6252

Returns............................................. pg 76

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

Form 6781

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

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

Form 8283

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

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

Form 8396

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

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

Form 8582

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

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

Form 8586

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

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

Form 8606

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

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

Form 8615

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

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

Form 8801

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

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

Form 8812

Returns............................................. pg 88

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

Form 8814

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

Amount........................................... pg 183

Form 8824

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

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

Form 8839

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

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

Form 8844

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

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

Form 8853

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

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

Form 8863

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

Amount........................................... pg 191
* New Form for Tax Year 2006 Edition

This publication was prepared by Kyle Mudry and Justin Bryan, 

economists with the Individual Returns Analysis Section.

Form 8864

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

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

Form 8880

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

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

Form 8885

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

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

Form 8889

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

Amount........................................... pg 195

Form 8903

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

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

Form 8914

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

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

 Totals for Forms and Schedules from Estimated Data Line Counts for Tax Year 2006

Total Electronically filed

All returns filed 138,394,754 80,095,643

Form 1040 83,805,545 43,470,129

Form 1040A 32,018,556 23,888,067

Form 1040EZ 22,570,653 12,737,447

Form 1040A-schedule 1, interest/dividends 2,324,309 1,323,540 tabulated within Schedule B total

Form 1040A-schedule 2, child care credit 2,080,535 1,873,536 (similar to Form 2441)

Form 1040A-schedule 3, elderly credit 119,945 95,485 (similar to Schedule R)

Schedule A, itemized deductions 49,633,233 29,029,206

Schedule B, interest & dividends 25,836,657 10,793,887 includes schedule 1, Form 1040A

Schedule C, sole-prop business 24,607,030 12,777,057

Schedule C-EZ 4,027,891 2,154,518 tabulated within Schedule C total

Schedule D, capital gain/loss 22,743,370 11,019,803

Schedule E, supplemental income 17,306,790 8,127,293

Schedule EIC, earned income credit 18,231,508 15,121,420

Schedule F, profit or loss from farming 2,014,162 1,011,330

Schedule J, farm income averaging 55,253 30,520

Schedule R, elderly or disabled 213,828 124,096 includes schedule 3, Form 1040A

Schedule SE, self employed tax 18,159,142 8,832,121

Form 2106, employee business expense 8,664,367 5,670,146

Form 2106-EZ 4,210,735 2,765,612

Form 2439, undistributed long term capital gains 55,401 10,040

Form 2441, child care expenses 7,269,042 5,464,894 includes schedule 2, Form 1040A

Form 3468, investment credit 35,590 11,771

Form 3800, general business credit 587,378 258,973

Form 3903, moving expenses 1,100,438 755,788 

Form 4136, fuels tax credit 318,754 166,665

Form 4562, depreciation expense 12,020,625 6,319,809

Form 4684, casualties and thefts 306,241 135,427

Form 4797, sales of business property 3,133,256 1,389,341

Form 4835, farm rental 635,521 288,386

Form 4952, investment interest 1,813,952 761,800

Form 4972, lump-sum distributions 13,439 5,117

Form 5329, retirement plans tax 1,469,483 946,797

Form 5695, residential energy credits 4,361,437 2,899,982

Form 5884, work opportunity credit 18,431 6,317

Form 5884a, employers affected by Katrina, Wilma, and Rita 6,260 171

Form 6198, at-risk limitations 402,575 195,624

Form 6251, alternative minimum tax 8,683,021 4,217,706

Form 6252, installment sale income 888,811 391,532

Form 6781, gains/losses from contracts, etc 289,440 86,240

Form 8283, noncash charitable contributions 6,148,798 3,608,510

Form 8396, mortgage interest credit 55,834 39,824

Form 8582, passive activity loss limit 3,554,402 1,667,919

Form 8586, low income housing 70,353 32,476

Form 8606, nondeductible IRA's 2,044,896 1,061,676

Form 8615, under age 14 tax 387,887 123,844

Form 8801, prior year minimum tax credit 1,340,076 616,719

Form 8812, additional child tax credit 15,717,145 12,044,594

Form 8814, parent's report for child 294,748 163,372

Form 8824, like-kind exchanges 207,687 119,217

Form 8839, qualified adoption expenses 98,629 68,196

Form 8844, empowerment zone credit 38,475 11,903

Form 8853, medical savings account 89,940 39,649

Form 8863, education, hope & lifetime learning credits 7,814,008 5,385,777

Form 8864, biodiesel and renewable diesel fuels 2,619 793

Form 8880, credit for qualified retirement savings contrib. 5,290,862 4,047,364

Form 8885, health coverage tax credit 22,397 5,950

Form 8889, health savings accounts 754,114 425,392

Form 8903, domestic production activities 474,775 192,208

Form 8914, housing Hurricane Katrina individuals exemption 31,296 16,865

Limitations and Guidelines for

The 2006 Data Line Counts 

Since the line counts used in this package are obtained from the Tax Year 2006 Individual SOI 

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

the Complete Report File. These limitations are derived from the fact that these data are statistically sampled, meaning that the line counts included in this package are estimates based 

on samples, and should not be mistaken for actual counts of the entire population. While most 

forms and items are present often enough to provide accurate estimates, some less popular 

items should be used with a high degree of caution.

The sample used in this study is one of a large number of samples that could have been selected using the same sample design. The estimates calculated from these different samples 

would vary. The sample estimate and an estimate of its standard error permit the construction 

of interval estimates with prescribed confidence that the interval includes the population value. 

Shown below are 95 percent confidence intervals for selected Form 1040 items: (For example, 

the population value of number of returns for salaries and wages, with 95 percent confidence, 

is between 116,151,272 and 116,607,480.) These confidence intervals correspond to the estimates for all Individual Income Tax Returns filed for Tax Year 2006.

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

Item Line number on 1040

Salaries and wages 7 ( 116,151,272 , 116,607,480 )

Taxable interest 8a ( 62,107,700 , 62,694,770 )

Tax-exempt interest 8b ( 5,928,746 , 6,148,898 )

Ordinary dividends 9a ( 31,378,073 , 31,861,477 )

State income tax refunds 10 ( 22,739,165 , 23,189,263 )

Alimony received 11 ( 408,197 , 474,831 )

Capital gain distributions 13 (margin write in) ( 4,481,048 , 4,717,222 )

Total taxable IRA distributions 15b ( 9,802,953 , 10,127,177 )

Total pension and annuities 16a ( 26,272,341 , 26,750,393 )

Taxable pension and annuities 16b ( 23,866,781 , 24,329,659 )

Unemployment compensation 19 ( 7,226,590 , 7,530,286 )

Social security benefits 20a ( 20,395,274 , 20,823,454 )

Taxable social security benefits 20b ( 12,492,011 , 12,829,497 )

Net operating loss 21 (margin write in) ( 878,081 , 955,717 )

Educator expenses 23 ( 3,066,375 , 3,267,487 )

IRA deduction 32 ( 3,134,920 , 3,326,142 )

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 8885

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

Item Line number on 1040

Student loan interest deduction 33 ( 8,373,498 , 8,708,302 )

Tuition and fees deduction 35 (margin write in) ( 3,901,698 , 4,129,958 )

Moving expenses 26 ( 1,023,589 , 1,141,563 )

One-half of self-employment tax 27 ( 16,944,189 , 17,205,227 )

Self-employed health insurance deduction 29 ( 3,722,172 , 3,886,208 )

Keogh and self-employed SEP and SIMPLE plan 28 ( 1,186,650 , 1,269,948 )

Penalty on early withdrawal of savings 30 ( 1,104,160 , 1,224,182 )

Alimony paid 31a ( 546,168 , 624,404 )

Total adjustments 36 ( 33,740,757 , 34,220,291 )

Adjusted gross income 37 ( 137,212,297 , 137,260,715 )

Total standard deduction 39 (margin write in) ( 86,329,176 , 86,838,288 )

Additional standard deduction 39 (margin write in) ( 11,084,749 , 11,437,905 )

Total itemized deductions 40 ( 48,873,221 , 49,373,889 )

Taxable income 43 ( 106,416,520 , 106,918,284 )

Tax 44 ( 106,407,913 , 106,909,635 )

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 2007.

All returns processed during 2007 were subjected to sampling except tentative and amended 

returns. Tentative returns were not subjected to 

sampling because the revised returns may have 

been sampled later, while amended returns were 

excluded because the original returns had already 

been subjected to sampling. A small percentage of 

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

those that contained no income information, were 

excluded in calculating estimates.

The estimates in this report are intended to represent all returns filed for Tax Year 2006. While 

most of the returns processed during Calendar 

Year 2007 were for Tax Year 2006, the remaining 

returns were mostly for prior years, and a few for 

non-calendar years ending during 2007 and 2008. 

Returns for prior years were used in place of 2006 

returns received and processed after December 

31, 2007. 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 

2007.

Sample Design and Selection

The sample design is a stratified probability 

sample, in which the population of tax returns is 

classified into subpopulations, called strata, and a 

sample is randomly selected independently from 

each stratum. Strata are defined by:

1. Nontaxable (including no alternative minimum 

tax) with adjusted gross income or expanded 

income of $200,000 or more.

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

more.

3. Presence or absence of special Forms or 

Schedules (Form 2555, Form 1116, Form 1040 

Schedule C, and Form 1040 Schedule F).

4. Indexed positive or negative income. Sixty 

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

Description of the Sample

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

represent a base year of 1991.

5. Potential usefulness of the return for tax policy 

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

Tax data processed to the IRS Individual Master 

File at the Enterprise Computing Center at Martinsburg during Calendar Year 2007 were used to 

assign each taxpayer’s record to the appropriate 

stratum and to determine whether or not the record should be included in the sample. Records 

are selected for the sample either if they possess 

certain combinations of the four ending digits of 

the social security number, or if their ending five 

digits of an eleven-digit number generated by a 

mathematical transformation of the SSN is less 

than or equal to the stratum sampling rate times 

100,000. 

Data Capture and Cleaning

Data capture for the SOI sample begins with 

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

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

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

a quality evaluation.

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

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

data for the selected administrative records were 

then used to identify inconsistencies, questionable 

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

each record. The editors use a hardcopy of the 

taxpayer’s return to enter the required information 

onto the online system. 

After the completion of service center review, 

data were further validated, tested, and balanced. 

Adjustments and imputations for selected fields 

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

statistics and tables were reviewed for accuracy 

and reasonableness in light of provisions of the 

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

with other statistical series.

Some returns designated for the sample were 

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

Tax Year 2006, 0.17 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

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

For the year Jan. 1–Dec. 31, 2006, or other tax year beginning , 2006, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 16.)

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 16. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 16.

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 17)

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 19)

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 19.

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 24) 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 25) 15b

16a Pensions and annuities 16a b Taxable amount (see page 26) 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 27) 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 31)

23

27

33

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

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

34

30

26

Self-employed SEP, SIMPLE, and qualified plans

31a

27

Penalty on early withdrawal of savings

32

29

Alimony paid b Recipient’s SSN 

Add lines 23 through 31a and 32 through 35 36

28

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

30

Adjusted

Gross

Income

37

If you did not

get a W-2,

see page 23. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2006)

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

Head of household (with qualifying person). (See page 17.) 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 29)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 80.

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 20)

31a

34

Student loan interest deduction (see page 33) 33

36

Checking a box below will not

change your tax or refund.

Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16)  You Spouse

(99)

Jury duty pay you gave to your employer

37

4

5

Archer MSA deduction. Attach Form 8853 23

b Qualified dividends (see page 23) 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 

06

Total of All

Returns Filed

Total of all returns filed = 138,394,754

Electronically filed returns = 80,095,643

1040A = 32,018,556

1040EZ = ^22,570,653

138,394,754

55,819,871

46,497,241

23,017,662

depend. other earned inc. = 40,367

6,038,822

26,584,184

13 Cap gain dist. = 4,599,135 21,656,409

9,965,065

24,098,220

10,635,115

26,511,367

20,609,364

15,624,588

1,958,273

7,378,438

13,749,185

6,176,952

21 For. earn. inc. excl =. 329,264

137,228,802

23 Educator exp. = 3,166,931

358,968

1,082,576

17,074,708

3,804,190

1,164,171

585,286

3,230,531

8,540,900 35 Tuition & Fees = 4,015,828

584,444

33,980,524

61,830,743

128,442,165

53,329,806

638,886

35,696,320

22,069,069

1,778,803

21 Net operat. loss = 916,899

21 Gambling inc. = 1,871,292

36 Other adj. = 137,296

18,668

36 For. housing ded.= 3,942

1040 = 83,805,545

53,294,930

2,524,941

20,669,369

74,771

Exem. =181,770,971

Returns = 46,497,241

Returns = 638,886

Total exem. = 275,256,944

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS 3,193,632

2,134,665

120,468

1,228,299

116,379,376

21 Stock options = 10,468

62,401,235

31,619,775

22,964,214

441,514

421,128

57,259

***137,236,506

OTHER DEPENDENTS 7,200,662

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Y = *6,133,331 Y = **9,507,497

82,277,150

814,528

Exem. = 82,277,150

Exem. =814,528

Total returns = 128,442,165

2,698,088

5,114,905

7,733,103

Total dependents = 128,442,165 275,256,944 not depend. = 9,368

Qualifying Child

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

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

^Includes 742,859 1040EZ-T returns
14

Married filing

jointly or

Qualifying

widow(er),

$10,300

Head of

household,

$7,550

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 (2006) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,150

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

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is over $112,875, or you provided housing to a person displaced by Hurricane Katrina, 

see page 36. Otherwise, multiply $3,300 by the total number of exemptions claimed on line 6d

42

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

44 44

49

53

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

Self-employment tax. Attach Schedule SE

57

Other

Taxes

58

73

Social security and Medicare tax on tip income not reported to employer. Attach Form 4137

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 2006 estimated tax payments and amount applied from 2005 return 65 Payments

66a

Amount paid with request for extension to file (see page 60) 69

68

Excess social security and tier 1 RRTA tax withheld (see page 60) 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 2007 estimated tax 

Estimated tax penalty (see page 62)

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, 1942, Blind.

Spouse was born before January 2, 1942, 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 36). Check if any tax is from:

Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 62 

b

Direct deposit?

See page 61

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 42). Attach Form 8901 if required

Credits from:

52

Additional child tax credit. Attach Form 8812

67

68

Standard

Deduction

for—

Joint return?

See page 17.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for the elderly or the disabled. Attach Schedule R 

45

46

Alternative minimum tax (see page 39). 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 (2006)

● People who

checked any

box on line

39a or 39b or who can be

claimed as a

dependent,

see page 34.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 63)? 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 8839

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 8859

Other credits: a Form 3800 b Form 8801 c Form

71 Credit for federal telephone excise tax paid. Attach Form 8913 if required 71 Total of All

Returns Filed

49,123,555

120,676,830

128,397,993

106,667,402

106,658,774

3,966,540

106,688,255

6,418,317

6,466,792

98,261

7,725,138

5,192,133

25,741,511

54b F8839 = 93,369

44,397,533

54a F8396 = 48,897

94,509,890

17,074,708

355,457

5,148,030

129,124

225,441

Recapture tax = 12,536 102,363,945

120,500,889

11,128,072

1,443,437

15,590,592

1,758,125

134,948,299

109,915,823

26,694,105

3,978,421

6,496,924

553,116

Add. stand. ded. = 11,261,327

Basic stand. ded. = 86,583,732

55a F3800 = 386,681

55b F8801 = 359,098

55c F8844 = 32,209

55c Other = 79,911

8,323

70a F2439 = 84,547

70b F4136 = 318,754

70c F8885 = 22,397

107,001,071

23,042,200

81,874,512

4,344,189

96,873,353

A = 18,119,767 B = 7,204,915 C = 267,817 D = 83,673

Other taxes = 643,619

2006 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, 2006, or other tax year beginning , 2006, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 16.)

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 16. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 16.

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 17)

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 19)

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 19.

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 24) 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 25) 15b

16a Pensions and annuities 16a b Taxable amount (see page 26) 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 27) 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 31)

23

27

33

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

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

34

30

26

Self-employed SEP, SIMPLE, and qualified plans

31a

27

Penalty on early withdrawal of savings

32

29

Alimony paid b Recipient’s SSN 

Add lines 23 through 31a and 32 through 35 36

28

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

30

Adjusted

Gross

Income

37

If you did not

get a W-2,

see page 23. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2006)

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

Head of household (with qualifying person). (See page 17.) 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 29)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 80.

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 20)

31a

34

Student loan interest deduction (see page 33) 33

36

Checking a box below will not

change your tax or refund.

Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16)  You Spouse

(99)

Jury duty pay you gave to your employer

37

4

5

Archer MSA deduction. Attach Form 8853 23

b Qualified dividends (see page 23) 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 

06

Total 1040 ONLY returns filed = 83,805,545

Electronically filed forms 1040 Only = 43,470,129

83,805,545

44,693,954

30,358,268 55,050,054

14,873,556

5,886,770

24,526,770

13* cap gain distrib = 3,742,388 21,656,409

8,546,369

19,581,080

9,145,669

21,704,086

15,849,516

15,624,589

1,958,273

4,247,245

11,608,818

5,567,419

21 For. earn. inc. excl. = 329,264

83,528,441

23 Educ Exp. = 2,833,329

358,968

1,082,576

17,074,708

3,804,190

937,879

585,286

2,794,816

5,871,728 35 Tuition & Fees = 3,424,445

30,055,782

30,177,364

81,024,131

42,904,048

452,628

21,335,099

562,334

1,936,354

22,069,069

1,778,803

21 Net operat. loss = 916,899

21 Gambling inc. = 1,871,292

36 Other adj. = 137,296

18,668

36 Housing ded. = 3,942

Y = *3,866,815 Y = **8,502,225

42,883,465

1,810,489

8,888,658

45,569

Exem. = 123,928,179

Exem. = 55,050,054

Exem. = 562,334

Total exem. = 184,381,854

1,2

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

81,024,131 184,381,854

5,290,448

120,468

1,228,299

66,068,314

21 Stock options = 10,468

51,131,004

28,805,953

22,964,214

441,514

421,128

46,982

83,805,545

OTHER DEPENDENTS 2,904,932

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

5,290,448

Returns = 30,358,268

Returns =452,628

Total Returns = 81,024,131

=

not dependent = 4,339

Qualifying child

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

1,646,474

2,111,815
16

Total for Form

1040 ONLY 

Married filing

jointly or

Qualifying

widow(er),

$10,300

Head of

household,

$7,550

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 (2006) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,150

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

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is over $112,875, or you provided housing to a person displaced by Hurricane Katrina, 

see page 36. Otherwise, multiply $3,300 by the total number of exemptions claimed on line 6d

42

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

44 44

49

53

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

Self-employment tax. Attach Schedule SE

57

Other

Taxes

58

73

Social security and Medicare tax on tip income not reported to employer. Attach Form 4137

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 2006 estimated tax payments and amount applied from 2005 return 65 Payments

66a

Amount paid with request for extension to file (see page 60) 69

68

Excess social security and tier 1 RRTA tax withheld (see page 60) 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 2007 estimated tax 

Estimated tax penalty (see page 62)

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, 1942, Blind.

Spouse was born before January 2, 1942, 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 36). Check if any tax is from:

Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 62 

b

Direct deposit?

See page 61

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 42). Attach Form 8901 if required

Credits from:

52

Additional child tax credit. Attach Form 8812

67

68

Standard

Deduction

for—

Joint return?

See page 17.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for the elderly or the disabled. Attach Schedule R 

45

46

Alternative minimum tax (see page 39). 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 (2006)

● People who

checked any

box on line

39a or 39b or who can be

claimed as a

dependent,

see page 34.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 63)? 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 8839

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 8859

Other credits: a Form 3800 b Form 8801 c Form

71 Credit for federal telephone excise tax paid. Attach Form 8913 if required 71

49,123,555

75,687,166

80,979,960

69,230,709

69,232,109

3,965,915

69,261,590

6,418,317

4,637,434

42,938

4,936,335

2,451,651

16,667,691

54b F8839 = 93,369

30,912,367

54a F8396 = 48,897

63,834,096

17,074,708

355,457

5,148,030

32,482

225,441

Recapture tax = 12,536 71,606,535

69,711,953

10,702,116

1,440,392

7,043,517

1,730,150

81,240,256

60,261,651

22,281,355

3,878,519

6,117,431

551,116

Add. stand. ded. = 6,871,801

Basic stand. ded. = 32,885,371

55a F3800 = 386,681

55b F8801 = 359,098

55c F8844 = 32,209

55c Other = 79,911

2,302

70a F2439 = 84,547

70b F4136 = 318,754

70c F8885 = 22,397

57,425,899

8,638,937

54,778,865

4,344,189

66,939,581

A = 13,809,725 B = 5,694,241 C = 185,240 D = 61,649

Other taxes = 643,619

2006 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, 2006, or other tax year beginning , 2006, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 16.)

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 16. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 16.

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 17)

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 19)

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 19.

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 24) 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 25) 15b

16a Pensions and annuities 16a b Taxable amount (see page 26) 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 27) 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 31)

23

27

33

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

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

34

30

26

Self-employed SEP, SIMPLE, and qualified plans

31a

27

Penalty on early withdrawal of savings

32

29

Alimony paid b Recipient’s SSN 

Add lines 23 through 31a and 32 through 35 36

28

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

30

Adjusted

Gross

Income

37

If you did not

get a W-2,

see page 23. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2006)

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

Head of household (with qualifying person). (See page 17.) 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 29)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 80.

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 20)

31a

34

Student loan interest deduction (see page 33) 33

36

Checking a box below will not

change your tax or refund.

Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16)  You Spouse

(99)

Jury duty pay you gave to your employer

37

4

5

Archer MSA deduction. Attach Form 8853 23

b Qualified dividends (see page 23) 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 

06

Electronically Filed Returns = 80,095,643

1040's E-filed = 43,470,129

1040A's E-filed = 23,888,067

80,095,643

31,375,658

56,777,582

Qual. Child, not depen. = 5,037

32,042,380

16,584,842

2,644,454

13,328,049

13* cap gain distrib = 2,344,909 11,303,467

4,691,119

12,338,163

5,029,199

13,761,122

9,660,570

7,330,113

992,276

4,984,943

6,324,556

3,330,538

21 For. earn. inc. excl. = 60,474

79,763,456

23 Educator Exp. = 2,044,801

186,818

722,918

8,368,917

1,700,853

603,827

314,817

1,654,031

5,970,363 35 Tuition & Fees ded. = 2,555,365

19,214,208

32,818,809

75,883,756

30,295,845

370,714

26,024,567

457,055

1,812,389

10,601,670

817,425

21 Net operat. loss = 408,065

21 Gambling inc. = 1,027,661

36 Other adj. = 69,728

8,787

36 For. housing ded. = 956

1040EZ's E-filed = ^12,737,447

30,290,843

1,084,815

15,851,720

49,456

Exem. = 56,777,582

Exem. = 457,055

Total Exem = 170,454,606

CHILDREN AT HOME

CHILDREN AWAY FROM HOME

PARENTS

75,883,756 170,454,606

1,378,594

70,929

523,753

71,138,142

21 Stock options = 5,324

32,049,243

15,397,242

14,381,963

226,272

187,709

16,314

80,095,643

OTHER DEPENDENTS 5,228,978

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Y = *3,320,740 Y = *4,809,513

Exem. = 106,178,601

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

Total Return = 75,883,756

 Returns = 370,714

Returns = 32,042,380

1,570,573

3,909,123

5,244,760

^Includes 145,972 1040EZ-T returns
18

Electronically

Filed Returns

Married filing

jointly or

Qualifying

widow(er),

$10,300

Head of

household,

$7,550

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 (2006) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,150

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

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is over $112,875, or you provided housing to a person displaced by Hurricane Katrina, 

see page 36. Otherwise, multiply $3,300 by the total number of exemptions claimed on line 6d

42

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

44 44

49

53

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

Self-employment tax. Attach Schedule SE

57

Other

Taxes

58

73

Social security and Medicare tax on tip income not reported to employer. Attach Form 4137

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 2006 estimated tax payments and amount applied from 2005 return 65 Payments

66a

Amount paid with request for extension to file (see page 60) 69

68

Excess social security and tier 1 RRTA tax withheld (see page 60) 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 2007 estimated tax 

Estimated tax penalty (see page 62)

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, 1942, Blind.

Spouse was born before January 2, 1942, 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 36). Check if any tax is from:

Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 62 

b

Direct deposit?

See page 61

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 42). Attach Form 8901 if required

Credits from:

52

Additional child tax credit. Attach Form 8812

67

68

Standard

Deduction

for—

Joint return?

See page 17.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for the elderly or the disabled. Attach Schedule R 

45

46

Alternative minimum tax (see page 39). 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 (2006)

● People who

checked any

box on line

39a or 39b or who can be

claimed as a

dependent,

see page 34.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 63)? 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 8839

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 8859

Other credits: a Form 3800 b Form 8801 c Form

71 Credit for federal telephone excise tax paid. Attach Form 8913 if required 71

28,814,733

71,781,676

75,883,744

62,597,151

62,604,956

1,908,315

62,616,703

2,824,447

4,861,361

46,958

5,378,713

3,981,060

18,633,586

54b F8839 = 66,189

29,829,333

54a F8396 = 37,553

53,325,128

8,368,917

223,793

3,474,948

103,176

66,565

Recapture tax = 5,062 57,672,259

72,937,420

4,666,369

817,465

12,040,511

532,913

79,431,440

69,515,899

10,214,279

1,591,458

2,714,832

214,301

Add. stand. ded. = 4,962,754

Basic stand. ded. = 50,325,659

55a F3800 = 183,883

55b F8801 = 163,838

55c F8844 = 9,032

55c Other = 39,575

7,036

70a F2439 = 11,048

70b F4136 = 166,665

70c F8885 = 5,950

68,415,890

17,791,995

54,271,543

2,886,564

62,782,947

A = 7,982,271 B = 3,083,324 C = 135,730 D = 49,608

Other taxes = 393,713

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

A B

C D
19

Head of household (with qualifying person). (See page 19.)

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 2006

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 18.)

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 18. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 18.

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 21)

(2) Dependent’s social

security number

c ● lived with

you

● did not live

with you due

to divorce or

separation

(see page 22)

If more than six

dependents,

see page 21.

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 25).

11b

Enclose, but do

not attach, any

payment.

11a 11b

Taxable amount

(see page 26).

12a Pensions and 12b

annuities. 12a 12b

13 Unemployment compensation, Alaska Permanent Fund dividends, and

jury duty pay. 13

14a Taxable amount

(see page 28).

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 28). 17

Student loan interest deduction (see page 31).

Income

18

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

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

18

21

Dependents:



Check only

one box.

If you did not

get a W-2, see

page 24.

Form 1040A (2006)

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 58.

(99)

10 Capital gain distributions (see page 25). 10

Jury duty pay you gave your employer (see

page 31). 19

19

1 Single

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

3

Qualifying widow(er) with dependent child (see page 20)

4

5

Penalty on early withdrawal of savings (see

page 28).

16

16

b Qualified dividends (see page 25). 9b

Presidential

Election Campaign  Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 18) 

Checking a box below will not

change your tax or refund.

You Spouse

 You

your SSN(s) above.

must enter 

Total Forms Filed = 32,018,556

Total Forms Filed Electronically = 23,888,067

Single = 10,570,876

32,018,556

9,637,768

= 31,259,009 Exem. = 40,197,618

16,138,972 14,361,221

PARENTS

OTHER DEPENDENTS

TOTAL DEPENDENTS

Total

27,227,096

28,571,208

8,078,402

150,054

2,813,822

2,057,414

856,747

1,489,446 1,418,696

4,807,281 4,517,140

2,096,234

4,759,848 2,140,366

31,872,567

Educator Expenses = 333,602

435,715

2,669,171

Tuition & Fees Ded. = 591,382

3,924,742

32,018,556

Other Income = 423,680

10,570,876

= 8,938,609

186,258

2,442,655

252,194

1,257,278

4,295,730

8,923,316

714,452

11,780,711

29,202

Y = *1,128,900 Y = **869,344

CHILDREN AWAY FROM HOME

Exem. = 252,194

Exem. = 73,229,916

CHILDREN AT HOME

33,032,298

8,144,106

Joint = 8,923,316

10,277

226,291

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Returns = 186,258

Exem. = 27,227,096

Returns = 16,138,972

1,051,614

3,003,089

18,646,332

Returns = 31,259,009

Total Exem. = 73,229,916

Total Returns = 31,259,009

709,950

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

Qualif. child not dep.

= 5,029
20

If you have

a qualifying

child, attach

Schedule

EIC.

Single or

Married filing

separately,

$5,150 30

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

Total boxes

checked 

Check You were born before January 2, 1942, Blind

if:

23a

Spouse was born before January 2, 1942, Blind 23a

b

23b

If you are married filing separately and your spouse itemizes

deductions, see page 32 and check here 

Tax,

credits,

and

payments

24 24

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

26 If line 22 is over $112,875, or you provided housing to a person displaced by Hurricane Katrina,

see page 32. Otherwise, multiply $3,300 by the total number of exemptions claimed on line 6d. 26

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

This is your taxable income. 

27

27

28 Tax, including any alternative minimum tax (see page 32). 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

2006 estimated tax payments and amount

applied from 2005 return. 39

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

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

This is the amount you overpaid.

44

45a

Refund

Amount of line 44 you want applied to your

2007 estimated tax.

46

46

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

to pay, see page 54. 

47

47

48 Estimated tax penalty (see page 54). 48

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

knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration

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

 

Enter your standard deduction (see left margin).

Form 1040A (2006)

44

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

38

Credit for child and dependent care expenses.

Attach Schedule 2.

29

29

33

33

32 32

Credit for the elderly or the disabled. Attach

Schedule 3.

30

35

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

40a

43

Credit for federal telephone excise tax paid.

Attach Form 8913 if required.

Routing

number

Account

number

Checking Savings  bc

 d

Amount

you owe

Direct

deposit?

See page 53

and fill in

45b, 45c,

and 45d or

Form 8888.



Earned income credit (EIC). 40a

42

Page 2

Form 1040A (2006)

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 18.

Daytime phone number

( )

Spouse’s occupation

( )

Head of

household,

$7,550

Married filing

jointly or

Qualifying

widow(er),

$10,300

Standard

Deduction

for—

● People who

checked any

box on line

23a or 23b or

who can be

claimed as a

dependent,

see page 32.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 55)? Third party

designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

34 34

Type:

42

b Nontaxable combat pay election. 40b

Retirement savings contributions credit. Attach Form 8880.

Child tax credit (see page 37). Attach

Form 8901 if required.

41 Additional child tax credit. Attach Form 8812. 41

31,870,568

28,554,829

31,259,009

22,711,510

22,704,481

1,829,357

55,323

2,788,803

2,740,482

9,063,820

13,485,166

15,953,610

96,642

16,035,226

29,523,979

425,956

12,290,718

8,547,074

31,471,282

28,930,287

99,903

2,792,881

379,492

Total Standard Ded = 31,870,568

A = 4,310,041 C = 82,578

Boxes checked = 2,000

Excess FICA withheld = 2,030

Extension request = 19,328

28,851,288

6,021

18,882,318

21,607,436

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

A

B

C

D

B= 1,510675 D = 22,023

Additional Stand. Ded = 4,389,527
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 2006 OMB No. 1545-0074

Presidential

Election

Campaign

(page 11)

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 $8,450 if single;

$16,900 if married filing jointly. See back for explanation.

5

5

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

This is your taxable income. 

6

6

Payments

and tax Earned income credit (EIC).

7 7

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

24–32 of the booklet. Then, enter the tax from the table on this line.

11

11

Refund 12a

12a

If line 11 is larger than line 10, subtract line 10 from line 11. This is

the amount you owe. For details on how to pay, see page 19. 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 22.

Income

Cat. No. 11329W

4 4

13

13

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

8a 8a

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

3 Unemployment compensation and Alaska Permanent Fund dividends (see page 13). 3

Amount

you owe

b Routing number

Account number

c Type: Checking

You Spouse

Have it directly

deposited! See

page 18 and fill

in 12b, 12c,

and 12d or

Form 8888.  d



Form 1040EZ (2006)

(99)

You Spouse

Savings

Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and

accurately lists all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based

on all information of which the preparer has any knowledge.

Sign

here

Your signature Date

Keep a copy

for your

records.

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

Date Preparer’s SSN or PTIN Preparer’s

signature Check if

self-employed

Paid

preparer’s

use only Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no.







Your occupation Joint return?

See page 11.

Daytime phone number

( )

Spouse’s occupation

( )

Designee’s

name 

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

designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

Your first name and initial Last name Your social security number

L

A

B

E

L

H

E

R

E

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

Home address (number and street). If you have a P.O. box, see page 11. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 11.



Label

(See page 11.)

Use the IRS

label.

Otherwise,

please print

or type.



If line 10 is larger than line 11, subtract line 11 from line 10. This is your refund.

If Form 8888 is attached, check here 

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 Credit for federal telephone excise tax paid. Attach Form 8913 if required. 9

10 10

Total Forms Filed = *22,570,653

Single = 21,082,504 Joint = 1,488,149

1,488,149

21,739,854

3,191,829

1,034,960

22,570,653

21,264,957

2,112,545

22,236,760

14,722,183

20,723,885

1,619,869

Tax exempt interest = 1,998

0

F4868 payment = 8,647

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

Other net income or loss = 185,853

Total income = 21,827,794

16,434,834

Y = *1,137,616 Y = **135,928

16,159,025

22,570,653

8,213,328

Excess FICA / RRTA = 1,015

8,326,336

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

You boxes checked = 6,412,627

Total Exemptions = 17,645,175

*Includes 742,859 1040EZ-T returns
22

(99)

Schedule 1 Department of the Treasury—Internal Revenue Service

Interest and Ordinary Dividends

for Form 1040A Filers

(Form 1040A)

2006 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) 2006

Total Schedules Filed = 2,324,309

2,243,806

927,976

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
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 need more space, use the bottom of page 2.)

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 2005

expenses in 2006, see the instructions.

For Paperwork Reduction Act Notice, see Form 1040A instructions. Schedule 2 (Form 1040A) 2006

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) 2006 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 2006 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

2,074,518

2,049,889

608,662

2,024,144

2,072,861

537,853

2,021,148

current yr. - 2,021,148

Total credit -1,829,357

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 2,074,518
24

( )

Schedule 2 (Form 1040A) 2006

Enter the total amount of dependent care benefits you received

for 2006. 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 2007. See

the instructions.

Combine lines 12 through 14. See the instructions.

14

14

15

Enter the total amount of qualified expenses

incurred in 2006 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 2005 expenses in 2006, 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) 2006

● 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 2005 and used in 2006

during the grace period. See the instructions.

13

13

101,970

105,376

2,072,861

537,853

78,373

17,980

78,373

2,024,144

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
25

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

substantial gainful activity in 2006, check this box 

(99)

Schedule 3 Department of the Treasury—Internal Revenue Service

Credit for the Elderly or the Disabled

for Form 1040A Filers (Form 1040A) 2006 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 2006:

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 2006 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 2006 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) 2006

● 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 2006: 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 2006.

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

TIP

= 213,828

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 213,828
26

Schedule 3 (Form 1040A) 2006

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 2006.

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) 2006

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.

*

119,345

27,308

*

27,708

83,746

83,746

94,761

111,311

55,323

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
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

Taxes You 5 State and local income taxes 5

Paid 6 Real estate taxes (see page A-3) 6

8 Other taxes. List type and amount 

(See

page A-3.)

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-3

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

11

(See

page A-3.)

11

12

Points not reported to you on Form 1098. See page A-4 

for special rules

12

13 Investment interest. Attach Form 4952 if required. (See

page A-4.) 13

14 Add lines 10 through 13 14

Gifts to 

Charity 15

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

more, see page A-5

16

Other than by cash or check. If any gift of $250 or more, 

see page A-5. You must attach Form 8283 if over $500

16

17 Carryover from prior year 17

18 Add lines 15 through 17 18

19 Casualty or theft loss(es). Attach Form 4684. (See page A-6.) 

Casualty and 

Theft Losses 19

Unreimbursed employee expenses—job travel, union

dues, job education, etc. Attach Form 2106 or 2106-EZ 

if required. (See page A-6.) 

Job Expenses 20

and Certain

Miscellaneous

Deductions

22 Other expenses—investment, safe deposit box, etc. List

type and amount 

(See

page A-6.)

23 Add lines 20 through 22 

24 Enter amount from Form 1040, line 38

25 Multiply line 24 by 2% (.02)

26 Subtract line 25 from line 23. If line 25 is more than line 23, enter -0- 26

Other 27 Other—from list on page A-7. List type and amount  

Miscellaneous

Deductions 27

Total 28

Itemized

Deductions 28

For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule A (Form 1040) 2006

24

20

22

23

If you made a

gift and got a

benefit for it,

see page A-4.

25

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 27. Also, enter this amount on Form 1040, line 40.

Yes. Your deduction may be limited. See page A-7 for the amount to enter.

Cat. No. 11330X



Note.

Personal

interest is

not

deductible.



7 Personal property taxes 7

21 Tax preparation fees 21

Is Form 1040, line 38, over $150,500 (over $75,250 if married filing separately)?

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

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

06

10,208,792

10,207,311

10,208,792

46,915,714

42,584,481

21,470,392

3,071,407

48,660,923

39,441,507

1,147,219

2,970,713

1,819,888

40,284,927

38,942,196

24,748,231

511,699

41,437,749

206,287

15,985,244

20,810,174

9,484,460

28,432,625

28,430,504

12,313,749

Gambling loss deduction = 1,060,601

1,605,514

49,123,555

6,789,435 =

Captial gains deduction limitation = 42,074

128,272 =

Other than gambling ded. = 564,501

Propterty income, casualty & theft deduction = 5,383

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total scheduled filed = 49,633,233

Income tax = 35,666,458

General sales tax = 11,249,256
28

Schedules A&B (Form 1040) 2006 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) 2006

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 2006, 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 2006, did you receive a distribution from, or were you the grantor of, or transferor to, a

foreign trust? If “Yes,” you may have to file Form 3520. See page B-2 

8

24,723,990

34,410

17,988,045

 Y = 268,083

 Y = 8,705

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 25,836,657 Filed Electronically = 10,793,887

Of the total schedules filed, F1040 = 23,512,348

F1040A = 2,324,309

The component parts of line 6 are as follows:

F1040 = 17,060,069 F1040A = 927,976

The component parts of line 2 are as follows:

F1040 = 22,480,185 F1040A = 2,243,806
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 2006? If “No,” see page C-3 for limit on losses

If you started or acquired this business during 2006, 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) 2006

(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-6). 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-6).

● 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-6). 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

06

22,076,125

2,988,145

21,059,693

699,676

21,060,717

4,774,763

21,090,160

1,142,991

21,286,713

5,996,081

11,991,189

1,112,640

2,006,577

74,212

6,965,360

315,802

5,856,974

748,522

1,816,565

7,593,218

142,976

2,122,688

3,099,717

4,658,199

9,286,206

6,390,371

4,461,731

6,474,271

8,605,827

1,328,982

12,089,414

19,171,997

21,869,623

3,295,166

21,656,409

77,196

At risk = 5,356,230

nondeductible loss (+)/suspended loss carryover (-) =

Boxes checked =52,330

Boxes checked = 1,964,423

Accounting Method = 22,076,125 MPARTC = 17,770,515

Total Schedules Filed = 22,076,125 Includes 4,027,891 Schedule C-EZ's

7,993,108

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
30

Schedule C (Form 1040) 2006 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 2006, 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

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) 2006

1,554,942

2,748,619

692,692

2,007,479

996,479

1,638,878

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
31

SCHEDULE C-EZ OMB No. 1545-0074

(Form 1040)

Net Profit From Business

(Sole Proprietorship)

 Partnerships, joint ventures, etc., 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) 2006

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 2006, 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

06

Total Forms Filed = 4,027,891 Information tabulated with the Sch. C's

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
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-6 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) 2006

( )

4 4

Part I

Part II

13

(b) Date

acquired

(Mo., day, yr.)

2

9

(99)

(a) Description of property

(Example: 100 sh. XYZ Co.)

(c) Date sold

(Mo., day, yr.)

(b) Date

acquired

(Mo., day, yr.)

(e) Cost or other basis

(see page D-7 of

the instructions)

(d) Sales price

(see page D-6 of

the instructions)

7

(f) Gain or (loss)

Subtract (e) from (d)

06

8,943,090

9,545,383

325,396

1,085,160

1,931,034

10,526,587

14,510,086

13,852,146

2,502,281

1,921,344

9,911,970

5,464,418

Long term non-ded. loss = * 19,928,020

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Short term non-ded. loss = *

Total Schedules Filed = 22,743,370 Total sales reported with Form 1099 = 17,709,495

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

Schedule D (Form 1040) 2006

Summary

Combine lines 7 and 15 and enter the result. If line 16 is a loss, skip lines 17 through 20, and

go to line 21. If a gain, enter the gain on Form 1040, line 13, or Form 1040NR, line 14. Then go 

to line 17 below 

16

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) 2006

21

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

page D-9 of the instructions 

20

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

of:

21

19

● The loss on line 16 or

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

Yes. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete

the Qualified Dividends and Capital Gain Tax Worksheet on page 38 of the Instructions for

Form 1040 (or in the Instructions for Form 1040NR). Do not complete lines 21 and 22 below.

No. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete the 

Schedule D Tax Worksheet on page D-10 of the instructions. Do not complete lines 21 and

22 below.

22 Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b?

Yes. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete

the Qualified Dividends and Capital Gain Tax Worksheet on page 38 of the Instructions for

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

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

( )

17 Are lines 15 and 16 both gains?

Yes. Go to line 18.

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

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

22,069,069

1,677,411

239,228

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
34

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

(Form 1040) (From rental real estate, royalties, partnerships,

S corporations, estates, trusts, REMICs, etc.)

 Attach to Form 1040, 1040NR, or Form 1041.  See Instructions for Schedule E (Form 1040). Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 13

Name(s) shown on return Your social security number

Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use 

Schedule C or C-EZ (see page E-3). 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-4)

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) 2006

Part I

Management fees

(99)

For each rental real estate property

listed on line 1, did you or your family

use it during the tax year for personal

purposes for more than the greater of:

● 14 days or

● 10% of the total days rented at

fair rental value?

(See page E-3.)

06

RENT

ROYALTY

8,730,159

1,505,751

5,025,689

648,300

8,555,917 781,698

7,110,556 561,246

9,145,780 1,503,350

4,744,312

1,152,214

441,059

5,787,074

5,353,497

9,612,194

nondeductible rental loss

suspended loss carryover

Number of RENTALS = 8,327,293 Rental properties = 14,380,603

Number of ROYALTIES = 1,345,817 Rental properties = 1,970,202

Yes = 209,997

4,868,744 1,484,289 652,917

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 17,306,790
35

Schedule E (Form 1040) 2006 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-1), 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) 2006

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.

5,529,355

4,499,417

8,613,557

334,171

1,092,468 1,736,522 1,323,699 420,763 1,698,745

211,345 553,667 1,466,852 1,155,453 2,546,355

5,561,709

4,703,182

7,619,301

42,023

559,355

73,243

595,604

12,377

329,932

35,011

295,169

765,694

361,573

Number of PARTNERSHIPS

Number of S-CORPS

PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS

S-CORPS S-CORPS S-CORPS S-CORPS S-CORPS

588,698

15,624,588

Yes = 11,537,074

E26210 4,028,972

* 2,655

E26210 E26210 E26210

1,232,833

2,171,517

2,642,141 1,548,154

2006 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

All at risk

Some at risk
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) 2006

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 2006

months

Yes.

months

If the child was born before 1988—

Was the child permanently and totally disabled during

any part of 2006?

b

Yes.

First name Last name First name Last name

Name(s) shown on return Your social security number

(99)

EIC

1040A

1040

Complete and attach to Form 1040A or 1040

only if you have a qualifying child.

● Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s

social security card. Otherwise, at the time we process your return, we may reduce or disallow your

EIC. If the name or SSN on the child’s social security card is not correct, call the Social Security

Administration at 1-800-772-1213.

Child 1 Child 2

If you have more than two qualifying children, you

only have to list two to get the maximum credit.

The child must have an SSN as defined on page 43

of the Form 1040A instructions or page 49 of the

Form 1040 instructions unless the child was born and

died in 2006. If your child was born and died in 2006

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

2006 but less than 7 months, enter “7.”

● If the child was born or died in 2006 and your

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

or she was alive during 2006, 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 2006, 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 2006 and a

student?

a

Child’s year of birth

If born after 1987, skip lines 4a

and 4b; go to line 5.

Year

If born after 1987, skip lines 4a

and 4b; go to line 5.

Year 3

CAUTION

TIP

06

18,227,852 9,484,987

18,164,560 9,485,672

= 346,501 = 142,514

18,214,866 9,477,018

18,207,781 9,474,557

 = 878,376 = 409,212

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 18,231,508 Filed Electronically = 15,121,420
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

C Accounting method: Cash Accrual D Employer ID number (EIN), if any

E Did you “materially participate” in the operation of this business during 2006? 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 2006 8a 8b Taxable amount 8b

c If election to defer to 2007 is attached, check here  8d Amount deferred from 2005 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-5):

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-4)

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-6).

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) 2006

 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



(99)



06

282,836

Total Forms Filed = 1,980,032

131,209

**456,940

**738,346 **730,057

**2,629

127,606 **118,059

**206,437

1,738,364

549,152

1,529,845

36,886

1,236,004

435,937

525,527

412,547

3,300

1,374,764

649,014

1,204,396

1,167,247

1,935,124

1,958,273

Up to two schedule F's are processed per each tax return

= 1,980,032 = 31,574

1,882,586

At risk = 1,404,521

Material Participation = 1,952,966

Nondeductible Loss (+) / Suspended Carryover (-)

= 9,731

= 1,711,878 Total of all unmarked expenses

362,617

361,816

**1,260,632

**450,553

**18,730

**2,171

**657,004

614,831

493,534

39,419

1,118,505

804,163

1,087,952

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

Schedule F (Form 1040) 2006 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 Animal 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) 2006

CAUTION

**456,940

**738,346 **730,057

**2,629

**118,059

**206,437

10,960

11,821

**1,260,632

**450,553

**18,730

**2,171

**657,004

2006 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

SCHEDULE J OMB No. 1545-0074 Income Averaging for

(Form 1040) Farmers and Fishermen

 Attach to Form 1040 or Form 1040NR. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 20

Name(s) shown on return Social security number (SSN)

1

2

3 3

4 4

5

5

6 6

7 7

8 8

9

9

10 10

11

 See Instructions for Schedule J (Form 1040).

1

2

Enter the taxable income from your 2006 Form 1040, line 43, or Form 1040NR, line 40

Enter your elected farm income (see page J-1). Do not enter more than the amount on line 1

Subtract line 2 from line 1 

Figure the tax on the amount on line 3 using the 2006 tax rates (see page J-2)

If you used Schedule J to figure your tax for:

● 2005, enter the amount from your 2005 Schedule J, line 11.

● 2004 but not 2005, enter the amount from your 2004 Schedule J, line 15.

● 2003 but not 2004 nor 2005, enter the amount from your 2003 

Schedule J, line 3.

Otherwise, enter the taxable income from your 2003 Form 1040, 

line 40; Form 1040A, line 27; Form 1040EZ, line 6; or Form 1040NR, 

line 38. If zero or less, see page J-2.

Divide the amount on line 2 by 3.0 

Combine lines 5 and 6. If zero or less, enter -0-

Figure the tax on the amount on line 7 using the 2003 tax rates (see page J-3) 

If you used Schedule J to figure your tax for:

● 2005, enter the amount from your 2005 Schedule J, line 15.

● 2004 but not 2005, enter the amount from your 2004

Schedule J, line 3. 

Otherwise, enter the taxable income from your 2004 Form 1040, 

line 42; Form 1040A, line 27; Form 1040EZ, line 6; or Form

1040NR, line 39. If zero or less, see page J-5.

Enter the amount from line 6 

Combine lines 9 and 10. If less than zero, enter as a negative amount

Figure the tax on the amount on line 11 using the 2004 tax rates (see page J-6) 

If you used Schedule J to figure your tax for 2005, enter the amount

from your 2005 Schedule J, line 3. Otherwise, enter the taxable income 

from your 2005 Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, 

line 6; or Form 1040NR, line 40. If zero or less, see page J-8 

Enter the amount from line 6 

Combine lines 13 and 14. If less than zero, enter as a negative amount

Figure the tax on the amount on line 15 using the 2005 tax rates (see page J-8) 

Add lines 4, 8, 12, and 16

If you used Schedule J to figure your tax for:

● 2005, enter the amount from your 2005 Schedule J, line 12.

● 2004 but not 2005, enter the amount from your 2004

Schedule J, line 16.

● 2003 but not 2004 nor 2005, enter the amount from your 2003 

Schedule J, line 4.

Otherwise, enter the tax from your 2003 Form 1040, line 41;* 

Form 1040A, line 28;* Form 1040EZ, line 10; or Form 1040NR, line 39.*

If you used Schedule J to figure your tax for:

● 2005, enter the amount from your 2005 Schedule J, line 16.

● 2004 but not 2005, enter the amount from your 2004

 Schedule J, line 4.

Otherwise, enter the tax from your 2004 Form 1040, line 43;* 

Form 1040A, line 28;* Form 1040EZ, line 10; or Form 1040NR, line 40.*

If you used Schedule J to figure your tax for 2005, enter the amount from your 

2005 Schedule J, line 4. Otherwise, enter the tax from your 2005 Form 1040,

line 44;* Form 1040A, line 28;* Form 1040EZ, line 10; or Form 1040NR, line 41*

Add lines 18 through 20

Tax. Subtract line 21 from line 17. Also include this amount on Form 1040, line 44 or Form 1040NR, line 41

12

13

14

15

16

17

18

19

20

21

22

For Paperwork Reduction Act Notice, see Form 1040 or Form 1040NR instructions. Cat. No. 25513Y Schedule J (Form 1040) 2006

11

12

13

14

15

16

17

18

19

20

21

22

*Do not include tax from Form 8814 or 4972 or from recapture of an education credit. Also, do not

include alternative minimum tax from Form 1040A.

Caution. Your tax may be less if you figure it using the 2006 Tax Table, Tax Computation Worksheet, 

Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or Foreign Earned 

Income Tax Worksheet. Attach Schedule J only if you are using it to figure your tax.

(99)









06

50,177

45,648

49,524

49,700

49,801

49,644

44,746

43,454

44,050

48,462

45,648

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 55,253
40

(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 2006:

● 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 2006, check this box  

● If you checked this box, you do not have to get another statement for 2006.

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) 2006

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 2006 8

separately

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

you lived apart from your spouse for all of 2006 9

Did you check

box 1, 3, 7,

or 8?

Single,

Head of household, or 

Qualifying widow(er)

And by the end of 2006: 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 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

06

Filing status age indicator = 213,828

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Schedules Filed = 213,828
41

Schedule R (Form 1040) 2006 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 2006.

13

a Nontaxable part of social security benefits and

13a Nontaxable part of railroad retirement benefits

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

b Nontaxable veterans’ pensions and

13b Any other pension, annuity, or disability benefit that

is excluded from income under any other provision

of law (see page R-3).

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) 2006

21 Enter the amount from Form 1040, line 46 

23 Subtract line 22 from line 21 

Add the amounts from Form 1040, lines 47 and 48, and enter 

the total 

22

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

on Form 1040, line 49 

24

22

21

20

23

TIP

*

213,828

55,371

141,883

141,883

166,702

198,307

98,261

55,371

*

2006 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
42

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) 2006

● 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

● $94,200 or less, multiply line 4 by 15.3% (.153). Enter the result here and on 

Form 1040, line 58.

● More than $94,200, multiply line 4 by 2.9% (.029). Then, add $11,680.80 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 2006?

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 $94,200?

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-3)?

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



No 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-3).

6

5

6



(99)

06

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

650,651

16,705,779

17,078,389

17,074,708

Total Schedules Filed = 17,119,914

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
43

Schedule SE (Form 1040) 2006 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

94,200 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 2006

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 $94,200 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 9) 8b

c Add lines 8a and 8b 8c

8a

9 Subtract line 8c 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-3)

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) 2006

12

650,651

16,705,779

17,078,389

17,053,273

41,507

17,074,708

1,829,282

16,407,370

17,074,708

17,074,708

22,218

9,629

1,815,435

28,988

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
44

OMB No. 1545-0074 Employee Business Expenses Form 2106

 See separate instructions.

Department of the Treasury

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

Attachment

Sequence No. 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)

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 20 (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 (2006)

Part I

(99)

06

5,134,256

2,009,909

1,837,488

5,281,461

7,769,790

453,154

7,758,560

Total Forms Filed = 8,664,367 Includes 4,210,735 Form 2106-EZ's

3,000,920

176,812

2,981,519

2,981,519

7,901,026

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
45

Form 2106 (2006) 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 2006 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 44.5¢ (.445)

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 (2006)

22 4,381,687

490,775

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
46

OMB No. 1545-0074 2106-EZ Unreimbursed Employee Business Expenses Form

Department of the Treasury

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

Attachment

Sequence No. 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 44.5¢ 

(.445)

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 20 

(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 (2006)

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 2006.

● 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 2006, enter the number of miles you used your vehicle for:

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

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

Do you have evidence to support your deduction?

If “Yes,” is the evidence written?

Business

Yes No

b Commuting (see instructions) c Other

Yes No

Yes No

Yes No

(99)

For Paperwork Reduction Act Notice, see page 4.

Caution: You can use the standard mileage rate for 2006 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.

06

1

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 4,210,735
47

VOID CORRECTED

2

OMB No. 1545-0145 Notice to Shareholder of Undistributed

Long-Term Capital Gains

1a

1b

Copy A

1d

Attach to

Form 1120-RIC

or Form 1120-REIT

For Instructions

and Paperwork

Reduction Act

Notice, see back of

Copies A and D.

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

Form 2439

Name, address, and ZIP code of RIC or REIT

Identification number of RIC or REIT

Shareholder’s identifying number

Shareholder’s name, address, and ZIP code

Total undistributed long-term capital gains

Unrecaptured section 1250 gain

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

Section 1202 gain

For calendar year 2006, or other tax year of the

regulated investment company (RIC) or the

real estate investment trust (REIT)

beginning , 2006, and

ending ,

(99)

20

1c Collectibles (28%) gain

06

55,401

0

6,869

*

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 55,401

* Entry for this line is greater than zero, but too small to report
48

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

 Attach to Form 1040 or Form 1040NR.

Department of the Treasury

Internal Revenue Service

Attachment

 See separate instructions. Sequence No. 21

Name(s) shown on return Your social security number

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

(If you need more space, use the bottom of page 2.)

(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 33

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 2005 expenses in 2006, see

the instructions

9

For Paperwork Reduction Act Notice, see page 4 of the instructions. Form 2441 (2006)

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

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 2006 for the

person listed in column (a)

8

6

● Dependent Care Benefits ● Qualifying Person(s) ● Qualified Expenses

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

11

10

11

Enter the amount from Form 1040, line 46, minus any amount on Form 1040, line 47, or

Form 1040NR, line 43, minus any amount on Form 1040NR, line 44

06

Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10

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

Total Forms Filed = 7,269,042

7,210,946

7,083,401

2,411,942

6,815,786

7,071,684

4,265,045

6,774,236

7,139,304

6,773,609

6,466,792

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

7,150,560

2,444,723
49

Form 2441 (2006) Page 2

Dependent Care Benefits

Enter the total amount of dependent care benefits you received in 2006. 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 2005 and used in 2006 during the grace

period. See instructions

Enter the amount, if any, you forfeited or carried forward to 2007. See instructions

Enter the total amount of qualified expenses incurred

in 2006 for the care of the qualifying person(s)

13

16

Enter the smaller of line 15 or 16 17

14

Enter your earned income. See instructions

16

18

Enter the amount shown below that applies

to you.

19

Enter the smallest of line 17, 18, or 19

17

20

Enter the amount from line 12 that you received from your sole proprietorship or partnership. 

If you did not receive any such amounts, enter -0-

18

21

Taxable benefits. Subtract line 27 from line 22. 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”

19

28

Part III

To claim the child and dependent care

credit, complete lines 29–33 below.

29

30

31

20

21

28

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

Subtract line 30 from line 29. If zero or less, stop. You cannot take the credit. 

Exception. If you paid 2005 expenses in 2006, see the instructions for line 9 

Enter the smaller of line 31 or 32. Also, enter this amount on line 3 on the front of this

form and complete lines 4–11

Add lines 24 and 27

33

30

31

33

13

14

12

12

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

on line 30 above. Then, add the amounts in column (c) and enter the total here

32

32

Form 2441 (2006)

● 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.

22 Subtract line 21 from line 15

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

spouse’s earned income on line 19)

23

Deductible benefits. Enter the smallest of line 20, 21, or 23. Also, include this amount

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

24

25 Enter the smaller of line 20 or 23

26 Enter the amount from line 24 

27 Excluded benefits. Subtract line 26 from line 25. If zero or less, enter -0-

25

26

22

23

24

27

15 15 Combine lines 12 through 14. See instructions

( )

1,057,526

6,178

1,136,383

7,071,684

4,265,045

14,281

6,877

290,198

802,753

6,815,786

796,180

71,685

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
50

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

3,443

4,604

*

*

Nondeductible investment credit = 422 35,171

3,443

4,601

2,538

21,354

2,300

*

*

*

*

740

1,800

*

*

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 35,590

* Entry for this line is greater than zero, but too small to report
51

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 2006 (see instructions)

Carryforward of general business credit to 2006. See instructions for the schedule to attach 

Carryback of general business credit from 2007 (see instructions)

Current year credit. Add lines 4 through 7

Part I

2

b

d

e

f

g

6

Add lines 1a through 1aa

q

h

i

j

k

l

1h

1i

1j

1k

1p

1a

1b

1d

1e

1f

1g

Investment credit (attach Form 3468)

Work opportunity credit (Form 5884)

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)

Enhanced oil recovery credit only from partnerships and S corporations (see instructions)

Renewable electricity production credit (Form 8835, Section A only)

Indian employment credit (Form 8845)

Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846)

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

Mine rescue team training credit (Form 8923)

1q

p

1l

Orphan drug credit (Form 8820)

c Welfare-to-work credit (Form 8861) 1c

8

7

1r r

General credits from an electing large partnership (Schedule K-1 (Form 1065-B))

(99)

1m

New markets credit (Form 8874) (enter EIN if claiming this credit from a pass-through entity:

- )

m

1n

Credit for small employer pension plan startup costs (Form 8881) (do not enter more than $500)

n

1o

Credit for employer-provided child care facilities and services (Form 8882) (enter EIN if claiming 

this credit from a pass-through entity: - )

o

x

w

Biodiesel and renewable diesel fuels credit (attach Form 8864)

Low sulfur diesel fuel production credit (Form 8896)

1x

1w

06

Qualified railroad track maintenance credit (Form 8900)

y 1y

Distilled spirits credit (Form 8906)

s Nonconventional source fuel credit (Form 8907) 1s

1t t Energy efficient home credit (Form 8908)

u 1u

v Alternative motor vehicle credit (Form 8910) 1v

Alternative fuel vehicle refueling property credit (Form 8911)

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2006)

Credits for employers affected by Hurricane Katrina, Rita, or Wilma (Form 5884-A)

z 1z

Energy efficient appliance credit (Form 8909)

aa

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 What’s New in the instructions.

1aa

35,171

41,433

6,772

39,122

79,145

2,516

10,182

1,853

3,713

69,531

551

941

4,580

10,685

2,619

1,354

120

455,017

138,871

326,062

116,159

211,173

556,142

1,968

392

140

16,517

3,078

**

286

6,767

*

*

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 587,378

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

** Data Not Available
52

Page 2

Form 3800 (2006)

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 48 through 54 (or Form 1040NR, lines

45 through 49)

12a

c Qualified electric vehicle credit (Form 8834, line 20) 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 (2006)

● 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; Form 1120-A,

Part I, line 1; 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; or Form 1120-A, Part I, line 2

● 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 



135,732

539,747

537,614

221,671

443,063

386,681

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
53

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 (2006)

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 2006, the standard mileage rate for

using your vehicle to move to a new home

is 18 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

06

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 = 1,100,438

971,169

858,721

1,089,890

148,344

1,049,547

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
54

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 (2006)

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

.193

$ .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 $ .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, 5, and 9, 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.

06

Kerosene Used in Commercial Aviation (Other Than Foreign Trade)

Kerosene taxed at $.244 (see Caution above line 1)

Kerosene taxed at $.219 (see Caution above line 1)

a

b

$ .200

.175

5

417

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

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

$

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 .194 412

Exported

.22

d Exported .244 414

353





355

Claimant certifies that the diesel fuel did not contain visible evidence of dye.

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here 

282,903

885

1,135

46,469

*

777

12,182

327

*

4,474

*

*

*

329

2006 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 = 318,754

* Entry for this line is greater than zero, but too small to report
55

Form 4136 (2006) 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 (2006)

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

.200

346

c Nonexempt use in noncommercial aviation .025

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 .218

Use in commercial aviation (other than foreign trade)

taxed at $.219

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

Nontaxable Use of Kerosene Used in Noncommercial Aviation

Reserved for future use

9

10

Nontaxable use (other than state) taxed at $.219 (see

Caution above line 1)

a

b

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

346

(a) Type of use

$ $ .243

.218

Nontaxable use (other than state) taxed at $.244 (see

Caution above line 1)

369

*

0

*

0

*

0

*

*

*

0

0

2006 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
56

Liquefied petroleum gas (LPG)

Form 4136 (2006) Page 3

Nontaxable Use of Alternative Fuel (after September 30, 2006)

“P Series” fuels

a

b

Form 4136 (2006)

c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.)

14

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

$ .183 $ 419

.183

.183

15 Alternative Fuel Credit and Alternative Fuel Mixture Credit (after

September 30, 2006)

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 hydrocarbons 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 hydrocarbons 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

Use in certain intercity and local buses

Nontaxable Use of Liquefied Petroleum Gas (LPG) (before October 1, 2006)

Use in qualified local buses or school buses

a

b

c Other nontaxable use

12 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. 

11

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

352

(a) Type of use

$ .062 $

.136 361

.136 395

(b) Rate (c) Gallons of

alcohol

(d) Amount of credit (e) CRN

$ .51

.60

$ 393

394

13 Biodiesel or Renewable Diesel Mixture Credit

Claimant produced a mixture by mixing diesel fuel with biodiesel or renewable diesel. The biodiesel used to produce the biodiesel mixture

must meet ASTM D6751 and be registered with the EPA as a fuel and fuel additive under section 211 of the Clean Air Act. The mixture was 

sold by the claimant to any person for use as fuel or was used as a fuel by the claimant. Claimant has a certificate from the producer or

importer of the biodiesel which identifies the percentage of biodiesel and agri-biodiesel in the product, and has no reason to believe the

information is false. See the instructions for line 13 to see if you must attach the certificate.

Registration No. 

Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 4 in the Instructions for Form 4136 for the credit rate.

(a) Type of use

0

*

0

0

*

*

0

*

*

0

*

*

0

0

0

30

*

*

*

0

0

0

2006 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

Form 4136 (2006) Page 4

Form 4136 (2006)

19 Exported Dyed Fuels

Exported dyed diesel fuel

Exported dyed kerosene

a

b

16 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

$ 415

416

20 $

20 Total income tax credit claimed. Add lines 1 through 19, column (d). Enter here and on

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

28f(2); Form 1120S, line 23c; Form 1041, line 24h; or the proper line of other returns. 

Kerosene for use in aviation sold for the exclusive use of a state or local

government

c

346

369

.243

.218

Nontaxable use

Nontaxable Use of a Diesel-Water Fuel Emulsion

Exported

a

b

17

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

309

(a) Type of use

$ .197 $

.198 306

Blender credit

18 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 4 in the Instructions for Form 4136 for the credit rate.

0

0

0

*

0

0

0

*

318,754

2006 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
58

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 $108,000

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 $430,000

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 2005 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 2007. 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 2006 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 2006 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 2006 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 (2006)

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) placed in service during the tax year (see instructions) 

14

14

06

3,157,889

446,613

4,970,686

4,686,927

4,686,627

170,197

4,778,251

4,641,591

39,265

819

904,164

5,868,487

192,635

1,778,366

1,464,000

204,343

296,328

87,871

8,734

1,293,271

693,117

30,119

3,456

9,428

11,874,441

*

192,941

1,778,817

1,464,827

204,344

297,663

87,871

8,734

1,297,723

3,177

702,947

4,650,168

30,122

3,456

9,428

Boxes Checked = 9,260

undetermined type

Total GDS cost

3,177

4,639,432

Total ADS Cost = 39,647 Total ADS Deduction = 39,644

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 12,020,625

undetermined type

Total GDS cost

2,721,306

* Entry for this line is greater than zero, but too small to report
59

Form 4562 (2006) 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 2006 tax year (see instructions):

43 Amortization of costs that began before your 2006 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 (2006)

Special allowance for qualified New York Liberty or 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

2,784,784

2,721,306

446,613

274,053

605,293

799,079

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
60

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

Enter the smaller of line 10 or $100. But if the loss arose in the Hurricane Katrina disaster area after August

24, 2005; Hurricane Rita disaster area after September 22, 2005; or Hurricane Wilma disaster area after

October 22, 2005, and was caused by that particular hurricane, enter -0-

11

12 Subtract line 11 from line 10 12

Caution: Use only one Form 4684 for lines 13 through 21.

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 Add the amounts on line 12 of all Forms 4684 on which you entered -0- on line 11 17

18 Is line 17 less than line 16?

18

For Paperwork Reduction Act Notice, see page 4 of the instructions. Form 4684 (2006)

● 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



19

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

trusts, see instructions 

19

20 Subtract line 19 from line 18. If zero or less, enter -0- 20

Add lines 17 and 20. Also enter the result on Schedule A (Form 1040), line 19, or Schedule A (Form 1040NR),

line 8. Estates and trusts, enter the result on the “Other deductions” line of your tax return

21

21

No. Stop. Enter the amount from line 16 on Schedule A (Form 1040), line 19, or Schedule A (Form 1040NR), 

line 8. Estates and trusts, enter the amount from line 16 on the “Other deductions” line of your tax return.

Yes. Subtract line 17 from line 16.

06

2,855

230,315

107,679

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 306,241
61

Form 4684 (2006) 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.)

22 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

23 Cost or adjusted basis of each property 23

Insurance or other reimbursement (whether or not

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

24

24

Note: If line 23 is more than line 24, skip line 25.

Gain from casualty or theft. If line 24 is more than line 

23, enter the difference here and on line 32 or line 37,

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

line 36. Also, skip lines 26 through 30 for that column.

See the instructions for line 4 if line 24 includes

insurance or other reimbursement you did not claim, or 

you received payment for your loss in a later tax year

25

25

Fair market value before casualty or theft 26 26

27 Fair market value after casualty or theft 27

28 Subtract line 27 from line 26 28

29 Enter the smaller of line 23 or line 28 29

Note: If the property was totally destroyed by

casualty or lost from theft, enter on line 29 the

amount from line 23.

30 Subtract line 24 from line 29. If zero or less, enter -0- 30

31 Casualty or theft loss. Add the amounts on line 30. Enter the total here and on line 32 or line 37 (see instructions) 31

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

32

33 Totals. Add the amounts on line 32 33

34 Combine line 33, 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 34

35 Enter the amount from line 33, column (b)(ii) here. Individuals, enter the amount from income-producing property 

on Schedule A (Form 1040), line 27, or Schedule A (Form 1040NR), line 16, and enter the amount from property 

used as an employee on Schedule A (Form 1040), line 22, or Schedule A (Form 1040NR), line 11. Estates and

trusts, partnerships, and S corporations, see instructions 35

Casualty or Theft of Property Held More Than One Year

36 Casualty or theft gains from Form 4797, line 32 36

37

38 38 Total losses. Add amounts on line 37, columns (b)(i) and (b)(ii)

39 Total gains. Add lines 36 and 37, column (c) 39

40 Add amounts on line 38, columns (b)(i) and (b)(ii) 40

Note: Partnerships, enter the amount from line 41a, 41b, or line 42 on Form 1065, Schedule K, line 11.

S corporations, enter the amount from line 41a or 41b on Form 1120S, Schedule K, line 10.

41 If the loss on line 40 is more than the gain on line 39:

a Combine line 38, column (b)(i) and line 39, 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 41a

b Enter the amount from line 38, column (b)(ii) here. Individuals, enter the amount from income-producing property 

on Schedule A (Form 1040), line 27, or Schedule A (Form 1040NR), line 16, and enter the amount from property 

used as an employee on Schedule A (Form 1040), line 22 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 41b

If the loss on line 40 is less than or equal to the gain on line 39, combine lines 39 and 40 and enter here. Partnerships 

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

42

42

( )

( )

( )

( )

( )

( )

( )

( ) ( )

( ) ( )

Part I

Part II

Form 4684 (2006)

Attachment Sequence No. 26

( )

29,276

3,132

40,162

8,206

43,953

38,662

7,300

6,737

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
62

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 2006 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 42 

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 34 and 41a 

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 38, 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 27, and the part of the

loss from property used as an employee on Schedule A (Form 1040), line 22. 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 (2006)

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.

06

Total Forms Filed = 3,133,256

243,326

1,956,266

6,489

318,334

14,322

628,976

2,676,532

184,418

110,278

399,964

770,366

184,418

571,901

20,319

3,040

5,214

1,719,745

*

1,719,605

2006 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
63

Form 4797 (2006) 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 36. 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 (2006)

547,931

25,729

*

2,991

*

980,205

571,859

630,451

2006 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
64

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 2006 (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 2006 5a 5b Taxable amount 5b

c If election to defer to 2007 is attached, check here  5d Amount deferred from 2005 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 (2006)

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)

06

Total Forms Filed = 635,521

315,868

110,470

342,530 338,162

2,907

*

36,799 35,944

272,563

591,405

79,126

191,724

*

105,339

52,125

39,942

28,449

*

176,189

87,758

103,885

435,845

523,110

600,200

129,276

At risk (either box checked) = 138,881

Nondeductible loss (+)/Suspended loss carryover (-) = 28,936

Y = 505,119

2006 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
65

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 2006 (see instructions) 1

2 Disallowed investment interest expense from 2005 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 (2006)

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 2007. 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 2006 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 2005.

Exception. You do not have to file Form 4952 

if all of the following apply.

g Enter the amount from lines 4b and 4e that you elect to include in investment income (see

instructions)

h Investment income. Add lines 4c, 4f, and 4g 4h

4g

4d

4e

Property held for investment. Property held

for investment includes property that

produces income, not derived in the ordinary

course of a trade or business, from interest,

dividends, annuities, or royalties. It also

includes property that produces gain or loss,

not derived in the ordinary course of a trade

or business, from the disposition of property

that produces these types of income or is

held for investment. However, it does not

include an interest in a passive activity.

Investment interest expense does not

include any of the following:

● Home mortgage interest.

● Interest expense that is properly allocable

to a passive activity. Generally, a passive

activity is any trade or business activity in

which you do not materially participate and

any rental activity. See the Instructions for

Form 8582, Passive Activity Loss Limitations,

for details.

● Any interest expense that is capitalized,

such as construction interest subject to

section 263A.

● Interest expense related to tax-exempt

interest income under section 265.

● Interest expense, disallowed under section

264, on indebtedness with respect to life

insurance, endowment, or annuity contracts

issued after June 8, 1997, even if the

proceeds were used to purchase any

property held for investment.

Exception. A working interest in an oil or

gas property that you held directly or through

an entity that did not limit your liability is

property held for investment, but only if you

did not materially participate in the activity.

(99)

rules apply to investment interest, personal

interest, trade or business interest, home

mortgage interest, and passive activity

interest. See Pub. 535, Business Expenses.

Part II—Net Investment

Income

Gross income from property held for

investment includes income, unless derived in

the ordinary course of a trade or business,

from interest, ordinary dividends (except

Alaska Permanent Fund dividends), annuities,

and royalties. Include investment income

Line 4a

06

1,402,827

759,647

1,759,929

1,744,733

1,341,495

1,718,678

869,929

811,876

396,833

212,879

1,733,906

544,065

1,642,465

774,318

1,588,443

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 1,813,952
66

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 2006 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 (2006)

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)

06

Y = 13,439

Y = 13,439

Y = 13,439

Y = 13,439

Y = 13,439

Y = 10,576

*

12,419

0

12,419

0

12,419

11,512

*

11,767

.

11,767

12,787

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 13,439
67

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 2005 Form 5329 (see instructions). If zero,

go to line 15

13

14 14

If your traditional IRA contributions for 2006 are less than your

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

15

2006 traditional IRA distributions included in income (see instructions)

15

2006 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 2006 (see instructions)

Additional Tax on Early Distributions

Complete this part if you took a taxable distribution (other than a qualified hurricane 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—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 (2006)

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 

on 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 2006 than is allowable or you had an amount

on line 17 of your 2005 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, 2006 

(including 2006 contributions made in 2007). 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

(99)

06

Part IV Additional Tax on Excess Contributions to Roth IRAs

Enter your excess contributions from line 24 of your 2005 Form 5329 (see instructions). If zero, go to line 23

If your Roth IRA contributions for 2006 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 2006 than is allowable or you had an amount on line 

25 of your 2005 Form 5329.

20 2006 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 2006 (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, 2006

(including 2006 contributions made in 2007). Include this amount on Form 1040, line 60, or Form 1040NR, line 55

25

21

22

23

24

25

19

20

Total Forms Filed = 1,469,483

1,185,109

1,184,932

54,830

30,891

54,179

30,929

43,646

43,646

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
68

Form 5329 (2006) Page 2

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

Minimum required distribution for 2006 (see instructions) 50

Amount actually distributed to you in 2006 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 2005 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, 2006 (including 2006 contributions made in 2007). 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 2005 Form 5329 (see instructions). If zero,

go to line 31

If the contributions to your Coverdell ESAs for 2006 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 2006 are less than the

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

2006 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 2006 (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 2006 than is allowable or you

had an amount on line 41 of your 2005 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 2006 were more than is allowable or you had an

amount on line 33 of your 2005 Form 5329.

28 2006 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 2006 (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, 2006 (including 2006 contributions made in 2007). Include this amount on Form

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

40

41

Form 5329 (2006)

( )

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, 2006 (including 

2006 contributions made in 2007). 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 2005 Form 5329. If zero, go to line 47 42

43 If the contributions to your HSAs for 2006 are less than the maximum 

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

44 2006 distributions from your HSAs from Form 8889, line 14

46 Prior year excess contributions. Subtract line 45 from line 42. If zero or less, enter -0- 46

47 Excess contributions for 2006 (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 2006 than is 

allowable or you had an amount on line 49 of your 2005 Form 5329.

*

3,817

10,901

*

3,817

7,622

82,607

69,939

2006 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
69

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 made to

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

12 12

7

Nonbusiness energy property credit. Enter the smaller of line 8 or line 11

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13540P Form 5695 (2006)

10

 See instructions. 06

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 windows (including skylights). Do not enter more than $2,000

c Exterior doors

d 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

2b

2c

2d

Add lines 2a through 2d 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

Enter the smaller of line 7 or $500 (If you jointly occupied the home, see instructions)

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 

51, or Form 1040NR, lines 44 through 46

Subtract line 10 from line 9. If zero or less, stop. You cannot take the nonbusiness energy

property credit

8

Name(s) shown on return Your social security number

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

Total Forms Filed = 4,361,437

1,460,348

1,871,128

1,418,741

69,920

3,353,701

3,352,062

676,289

1,080,293

234,435

1,674,696

4,329,503

4,329,503

4,314,054

Yes Boxes Checked = 4,350,898

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
70

Form 5695 (2006) Page 2

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

Form 5695 (2006)

Part II

16

13 13

15

20

Qualified solar electric property costs

14

23

24

25

27

28 28

29 29

30

24

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

1040, lines 47 through 51, 53, and 54, plus the amount, if any,

from line 12 of this form.

26

14 Multiply line 13 by 30% (.30)

Enter the smaller of line 14 or line 15

Qualified solar water heating property costs

Multiply line 17 by 30% (.30)

16

Maximum credit amount

Enter the smaller of line 18 or line 19

Qualified fuel cell property costs

Multiply line 21 by 30% (.30)

Kilowatt capacity of property on line 21 above  X $1,000

Enter the smaller of line 22 or line 23

25

● Child tax credit

● Mortgage interest credit

● Adoption credit

● District of Columbia first-time homebuyer credit

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

15 Maximum credit amount

17

18

19

20

21

22

17

19

18

21

23

22

Add lines 16, 20, and 24

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

Subtract line 27 from line 26. If zero or less, enter –0– here and on line 29

27

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

1040NR, lines 44 through 46, 48, and 49, plus the amount, if any,

from line 12 of this form. 

Residential energy efficient property credit. Enter the smaller of line 25 or line 28

Credit carryforward to 2007. If line 29 is less than line 25, subtract line 

29 from line 25 30

Part III Current Year Residential Energy Credits

31 Add lines 12 and 29. Enter here and on Form 1040, line 52, or Form 1040NR, line 47 31

2,000

2,000

25,854

25,551

25,551

24,357

24,357

24,357

1,519

1,519

11,636

1,006

49,460

607,540

4,333,932

44,616

8,133

4,341,093

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
71

OMB No. 1545-0219 Form 5884 Work Opportunity Credit

Department of the Treasury

Internal Revenue Service  Attach to your tax return. AttachmentSequence No. 77

Name(s) shown on return Identifying number

1 Enter on the applicable line below the total qualified first-year wages paid or incurred during the

tax year, and multiply by the percentage shown, for services of employees who began work for

you before the applicable date in the instructions and are certified (if required) as members of a

targeted group.

1a

2 Add lines 1a and 1b. See instructions for the adjustment you must make for salaries and wages 2

3 Work opportunity credit from partnerships, S corporations, cooperatives, estates, and trusts 3

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5; 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 1b of the 2006 Form 3800) 

4

4

Employees who worked for you at least 120 hours but fewer than

400 hours $  25% (.25)

Employees who worked for you at least 400 hours $  40% (.40)

a

b 1b

6 Cooperatives, estates, and trusts, subtract line 5 from line 4. Report the amount on the applicable 

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

(Rev. December 2006)

Amount allocated to the patrons of the cooperative or the beneficiaries of the estate or trust

(see instructions) 

5

5

6

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13570D Form 5884 (Rev. 12-2006)

Section references are to the Internal Revenue Code unless

otherwise noted.

You can claim or elect not to claim the work opportunity

credit any time within 3 years from the due date of your

return on either your original return or an amended return.

Generally, you must request and be issued a certification for

each employee from the state employment security agency

(SESA). The certification proves that the employee is a

member of a targeted group. You must receive the

certification by the day the individual begins work or

complete Form 8850, Pre-Screening Notice and Certification

Request for the Work Opportunity Credit, on or before the

day you offer the individual a job.

How To Claim the Credit

Purpose of Form

Use Form 5884 to claim the work opportunity credit for

qualified first-year wages you paid to or incurred for targeted

group employees during the tax year. Your business does

not have to be located in an empowerment zone, enterprise

community, or renewal community to qualify for this credit.

General Instructions

If you complete Form 8850, it must be signed by you and

the individual and submitted to the SESA by the 21st

calendar day after the individual begins work (the 28th day if

the employee begins work after December 31, 2006). If the

SESA denies the request, it will provide a written explanation

of the reason for denial. If a certification is revoked because

it was based on false information provided by the worker,

wages paid after the date you receive the notice of

revocation do not qualify for the credit.

The tax liability limit is no longer figured on this form;

instead, it must be figured on Form 3800, General Business

Credit.

What’s New

Taxpayers that are not partnerships, S corporations,

cooperatives, 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 1b 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.

Hurricane Katrina employee. A Hurricane Katrina

employee is an employee who had a main home in the core

disaster area on August 28, 2005, and, within a two-year

period beginning on that date, was hired for a job whose

principal place of employment is in the core disaster area.

The certification requirements described above do not apply

to Hurricane Katrina employees. Instead, the worker must

show the employer reasonable evidence that the worker is a

Hurricane Katrina employee. An employer may use Form

8850 to accept reasonable evidence that the worker is a

Hurricane Katrina employee. If the employer discovers that

the worker is not a Hurricane Katrina employee, wages paid

after the date of discovery will not qualify for the credit.

The Tax Relief and Health Care Act of 2006 extended the

work opportunity credit to cover employees who begin work

for the employer before January 1, 2008.

For employees who begin work for the employer after

December 31, 2006, the act also expanded the definition of a

targeted group employee, and increased the timeframe for

submitting Form 8850. For more information on these

changes, see Publication 553, Highlights of 2006 Tax

Changes.

1,030

1,885

2,233

16,288

18,431 Nondeductible credit = *

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 18,431
72

OMB No. 1545-1978 Form 5884-A Credits for Employers Affected by

(October 2006) Hurricane Katrina, Rita, or Wilma

Department of the Treasury

Internal Revenue Service  Attach to your tax return. Attachment

Sequence No. 77A

Name(s) shown on return Identifying number

1a Employers affected by Hurricane Katrina, enter the total

qualified wages paid or incurred after August 28, 2005, and

before January 1, 2006, while the business was inoperable 1a

Enter 40% of line 1d. You must subtract this amount from your deduction for salaries 

and wages

2

2

Employee retention credit from partnerships, S corporations, cooperatives, estates,

and trusts

3

3

Current year credit. Add lines 2 and 3. Report this amount on the applicable line of

Form 3800. If you have a credit from Section B, see instructions. S corporations,

partnerships, estates, trusts, cooperatives, regulated investment companies, and real

estate investment trusts, see instructions

4

4

For Paperwork Reduction Act Notice, see page 4. Cat. No. 47425B Form 5884-A (10-2006)

b Employers affected by Hurricane Rita, enter the total qualified

wages paid or incurred after September 23, 2005, and before

January 1, 2006, while the business was inoperable 1b

c Employers affected by Hurricane Wilma, enter the total qualified 

wages paid or incurred after October 23, 2005, and before

January 1, 2006, while the business was inoperable 1c

SECTION A. Employee Retention Credit (see instructions)

d Add amounts from lines 1a, 1b, and 1c 1d

SECTION B. Hurricane Katrina Housing Credit (see instructions)

Enter the value (up to $600 per month per employee) of qualified lodging furnished

in-kind to qualified employees during the tax year from January 1, 2006, through July 1, 

2006 (see instructions)

5

5

Enter 30% of line 5. You must subtract this amount from your deduction for salaries and 

wages

6

6

Hurricane Katrina housing credit from partnerships, S corporations, cooperatives,

estates, and trusts 

7

7

Current year credit. Add lines 6 and 7. Report this amount on the applicable line of

Form 3800. If you have a credit from Section A, see instructions. S corporations,

partnerships, estates, trusts, cooperatives, regulated investment companies, and real

estate investment trusts, see instructions

8

8

Total Forms Filed = 6,260

656

*

.0

656

656

5,063

5,655

156

*

608

713

2006 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
73

OMB No. 1545-0712

Form 6198 At-Risk Limitations

 Attach to your tax return. Department of the Treasury

Internal Revenue Service

Attachment  See separate instructions. Sequence No. 31

Name(s) shown on return Identifying number

Description of activity (see page 2 of the instructions)

Current Year Profit (Loss) From the Activity, Including Prior Year Nondeductible Amounts 

(see page 2 of the instructions).

1 Ordinary income (loss) from the activity (see page 2 of the instructions) 1

Gain (loss) from the sale or other disposition of assets used in the activity (or of your interest in

the activity) that you are reporting on:

2

a Schedule D 2a

b Form 4797 2b

c Other form or schedule 2c

Other income and gains from the activity, from Schedule K-1 of Form 1065, Form 1065-B, or

Form 1120S, that were not included on lines 1 through 2c

3

3

Other deductions and losses from the activity, including investment interest expense allowed

from Form 4952, that were not included on lines 1 through 2c

4

4

Current year profit (loss) from the activity. Combine lines 1 through 4. See page 3 of the

instructions before completing the rest of this form

5

5

Simplified Computation of Amount At Risk. See page 3 of the instructions before completing this part.

Adjusted basis (as defined in section 1011) in the activity (or in your interest in the activity) on

the first day of the tax year. Do not enter less than zero

6

6

7 Increases for the tax year (see page 3 of the instructions) 7

8 Add lines 6 and 7 8

9 Decreases for the tax year (see page 4 of the instructions) 9

10a Subtract line 9 from line 8 

10b

Detailed Computation of Amount At Risk. If you completed Part III of Form 6198 for 2005, see page 4

of the instructions.

11

Investment in the activity (or in your interest in the activity) at the effective date. Do not enter

less than zero 

11

12 Increases at effective date 12

13 Add lines 11 and 12 13

14 Decreases at effective date 14

15 Amount at risk (check box that applies):

a At effective date. Subtract line 14 from line 13. Do not enter less than zero. 15

b From 2005 Form 6198, line 19b. Do not enter the amount from line 10b of the 2005 form.

16 Increases since (check box that applies):

a Effective date b The end of your 2005 tax year 16

17 Add lines 15 and 16 17

18 Decreases since (check box that applies):

a Effective date b The end of your 2005 tax year 18

19a Subtract line 18 from line 17 

19b

Deductible Loss

20 Amount at risk. Enter the larger of line 10b or line 19b 20

Deductible loss. Enter the smaller of the line 5 loss (treated as a positive number) or line 20.

See page 7 of the instructions to find out how to report any deductible loss and any carryover.

21

21

Note: If the loss is from a passive activity, see the Instructions for Form 8582, Passive Activity Loss Limitations, or the Instructions for

Form 8810, Corporate Passive Activity Loss and Credit Limitations, to find out if the loss is allowed under the passive activity rules. 

If only part of the loss is subject to the passive activity loss rules, report only that part on Form 8582 or Form 8810, whichever

applies.

For Paperwork Reduction Act Notice, see page 8 of the instructions. Cat. No. 50012Y Form 6198 (2006)

Part IV

Part III

Part I

Part II



( )

If line 10a is more than zero, enter that amount here and go to line 20 (or complete Part III).

Otherwise, enter -0- and see Pub. 925 for information on the recapture rules

If line 19a is more than zero, enter that amount here and go to line 20. Otherwise, enter -0- and

see Pub. 925 for information on the recapture rules

( )

19a

10a

b

b

06

401,004

194,876

196,718

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 402,575
74

OMB No. 1545-0074

Form 6251 Alternative Minimum Tax—Individuals

 See separate instructions.

Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040 or Form 1040NR. Sequence No. 32

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

17

Alternative Minimum Taxable Income (See instructions for how to complete each line.)

1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41 (minus any amount on Form

8914, line 6), and go to line 2. Otherwise, enter the amount from Form 1040, line 38 (minus any amount

on Form 8914, line 6), and go to line 7. (If less than zero, enter as a negative amount.)

2

3

Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4, or 21⁄2% of Form 1040, line 38

4

Miscellaneous deductions from Schedule A (Form 1040), line 26

Taxes from Schedule A (Form 1040), line 9

5

6 If Form 1040, line 38, is over $150,500 (over $75,250 if married filing separately), enter the amount from 

line 11 of the Itemized Deductions Worksheet on page A-7 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 or you are filing Form 2555 or 2555-EZ, go to line 31. If zero or

less and you are not filing Form 2555 or 2555-EZ, enter -0- 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 47). If you used Schedule J to figure your tax, the amount for 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 (2006)

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 $42,500

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 62,550

Married filing separately 75,000 31,275

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 $200,100, 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.



06

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

15

Total Forms Filed = 8,683,021

8,681,637

789,166

6,928,638

160,062

1,928,246

4,076,955

2,749,055

162,970

23,310

142,505

997,016

6,407

24,044

187,453

811

644,717

1,782,888

1,340,721

285,617

2,799

7,513

4,302

1,764

543

5,969

128,919

79,730

7,732,736

6,736,596

6,706,649

1,953,682

6,687,420

8,066,630

3,965,915

8,681,086

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Child under 18 = 84,375
75

36 Enter the amount from Form 6251, line 30 36

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 10 of the instructions)

Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the 

AMT, if necessary) (see page 10 of the instructions)

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)

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

37

38

39

40

41

42

43

46

48

54

55

39

40

41

42

47

37

38

Form 6251 (2006) 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 (2006)

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:

● $61,300 if married filing jointly or qualifying widow(er),

● $30,650 if single or married filing separately, or

● $41,050 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- 

4,675,971

567,025

4,656,647

4,234,693

806,437

472,867

4,602,023

4,177,975

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
76

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 2006 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 (2006)

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

/ /

06

152,411

132,562

151,812

2,531

151,112

1,950

148,821

823,367

823,443

748,335

818,207

3,154

816,901

2,023

*

28

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 888,811

* Entry for this line is greater than zero, but too small to report
77

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 (2006)

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 ( )

06

Total Forms Filed = 289,440

285,341

159

3,250

286,712

1,430

280,448

285,376

284,181

1,037

210

698

NUMBER OF RETURNS FILED FOR SELECTED LINES

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
78

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 = 6,148,798

4,408,685 6,103,197

NUMBER OF RETURNS FILED FOR SELECTED LINES

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
79

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

74,240

60,394 3,687 50,198 4,020

NUMBER OF RETURNS FILED FOR SELECTED LINES

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
80

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 2003 credit carryforward from line 18 of your 2005 Form 8396 4

5 Enter any 2004 credit carryforward from line 16 of your 2005 Form 8396 5

6 Enter any 2005 credit carryforward from line 19 of your 2005 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 2007. (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

2005 credit carryforward to 2007. Enter the smaller of line 6 or line 15

19

Subtract line 16 from line 15

2004 credit carryforward to 2007. Enter the smaller of line 5 or line 17

2006 credit carryforward to 2007. 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 (2006)

You must reduce your deduction for home mortgage interest on Schedule A (Form 1040)

by the amount on line 3.

 See instructions on back.

06

Name of Issuer of Mortgage Credit Certificate Mortgage Credit Certificate Number Issue Date

11

11

12 12

Enter the total of the amounts from Form 1040, lines 47 through 51 and line

53 plus any credit from Form 5695, line 12

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

line 48 plus any credit from Form 5695, line 12 }

49,237

2,266

5,977

8,218

55,834

48,897

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

Total Forms Filed = 55,834
81

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

2006 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 2006. Add lines 10, 14, and 15. See 

page 11 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 (2006)

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.

06

596,243

2,133,609

770,687

2,383,093

1,157

981

1,830

625,811

1,142,743

877,929

1,595,981

3,553,299

2,145,265

2,138,535

2,094,315

1,473,937

1,473,937

1,473,937

1,821

1,821

1,821

835,482

2,167,934

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 3,554,402
82

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.

*

773

69,590

Non-deductible housing credit = * 70,245

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 70,353

* Entry for this line is greater than zero, but too small to report
83

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 2006, including those made for

2006 from January 1, 2007, through April 16, 2007 (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, 2007, through 

April 16, 2007

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, 2006, plus any outstanding rollovers. Subtract any

repayments of qualified hurricane distributions. If the result is zero or 

less, enter -0- (see page 5 of the instructions)

8

7

Enter the net amount you converted from traditional, SEP, and SIMPLE 

IRAs to Roth IRAs in 2006. 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

15a

Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2006 and earlier years

Cat. No. 63966F Form 8606 (2006)

In 2006, 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.

Taxable amount. Subtract line 15b from line 15a. If more than zero, also include this amount on

Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b





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 2006.

● You took distributions from a traditional, SEP, or SIMPLE IRA in 2006 and you made nondeductible contributions to 

a traditional IRA in 2006 or an earlier year. For this purpose, a distribution does not include a rollover (other than a

repayment of a qualified hurricane distribution), qualified charitable distribution, conversion, recharacterization, or

return of certain contributions.

● You converted part, but not all, of your traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2006 (excluding any portion 

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2006 or an earlier year.

Enter your distributions from traditional, SEP, and SIMPLE IRAs in

2006. Do not include rollovers (other than repayments of qualified

hurricane distributions), qualified charitable distributions, 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

15c

Note: You may be subject to an additional 10% tax on the amount on line 15c if you were under 

age 591⁄2 at the time of the distribution (see page 6 of the instructions).

(99)

06

Subtract line 12 from line 7

Amount on line 15a attributable to qualified hurricane distributions (see page 6 of the instructions). 

Also enter this amount on Form 8915, line 22 

b

c

15a

15b

693,534

964,520

1,270,287

7,920

1,267,377

269,993

316,724

15,760

344,488

14,128

305,679

316,453

1,226,129

296,690

297,350

1,867

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 2,044,896
84

Form 8606 (2006) 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 2006 (excluding 

any portion you recharacterized).

17

18

If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount 

on line 16 (see page 7 of the instructions) 

16

19 Enter your total nonqualified distributions from Roth IRAs in 2006 including any qualified first-time

homebuyer distributions (see page 7 of the instructions)

20 Qualified first-time homebuyer expenses (see page 7 of the instructions). Do not enter more

than $10,000

21 Subtract line 20 from line 19. If zero or less, enter -0- and skip lines 22 through 25

22 Enter your basis in Roth IRA contributions (see page 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 (2006)

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 2006, you cannot convert any amount from traditional, SEP, or SIMPLE IRAs to Roth IRAs 

for 2006. 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 2006. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2006 or 2007 (see page 7 

of the instructions) 

17

18

Distributions From Roth IRAs

Complete this part only if you took a distribution from a Roth IRA in 2006. For this purpose, a distribution does not

include a rollover (other than a repayment of a qualified hurricane distribution), qualified charitable distribution,

recharacterization, or return of certain contributions (see page 7 of the instructions).

25a Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c 

20

21

25a

2006 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

Taxable amount. Subtract line 25b from line 25a. If more than zero, also include this amount on 

Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b 

b Amount on line 25a attributable to qualified hurricane distributions (see page 8 of the instructions). 

Also enter this amount on Form 8915, line 23 

c

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 ( )

25b

25c

56,815

14,788

54,785

296,108

8,249

290,807

191,337

150,273

22,848

169,295

149,022

*

2006 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
85

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 11; Form 1040NR, line 41; or Form 1040NR-EZ, line 15. Do not 

include any tax from Form 4972 or 8814. 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 (2006)

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)

06

381,860

385,246

387,887

380,339

375,423

335,525

150,633

376,436

376,436

334,517

375,426

375,426 380,336

374,773

354,885

355,535

375,423

375,423

375,423

Total Forms Filed = 387,887

Boxes Checked = 303,171

Boxes Checked = 312,672

Boxes Checked = 346,245

212,228

379,029

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
86

OMB No. 1545-1073

Form 8801

Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040, 1040NR, or 1041. Sequence No. 74

Name(s) shown on return Identifying number

Net Minimum Tax on Exclusion Items

1 Combine lines 1, 6, and 10 of your 2005 Form 6251. Estates and trusts, see instructions 1

2 Enter adjustments and preferences treated as exclusion items (see instructions) 2

3 ( ) 3 Minimum tax credit net operating loss deduction (see instructions)

Combine lines 1, 2, and 3. If zero or less, enter -0- here and on line 15 and go to Part II. If more 

than $191,000 and you were married filing separately for 2005, see instructions

4

4

5

Enter: $58,000 if married filing jointly or qualifying widow(er) for 2005; $40,250 if single or head

of household for 2005; or $29,000 if married filing separately for 2005. Estates and trusts, enter 

$22,500

5

6

Enter: $150,000 if married filing jointly or qualifying widow(er) for 2005; $112,500 if single or head 

of household for 2005; or $75,000 if married filing separately for 2005. 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

9 Subtract line 8 from line 5. If zero or less, enter -0-. If this form is for a child under age 14, see

instructions

10

Subtract line 9 from line 4. If zero or less, enter -0- here and on line 15 and go to Part II. Form

1040NR filers, see instructions

10

11

11 ● If for 2005 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 46 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 2005 Form 6251, line 34, or 2005 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

Minimum Tax Credit and Carryforward to 2007

Enter the amount from your 2005 Form 6251, line 35, or 2005 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

2005 minimum tax credit carryforward. Enter the amount from your 2005 Form 8801, line 26

20 Enter the total of your 2005 unallowed nonconventional source fuel credit and 2005 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 2006 regular income tax liability minus allowable credits (see instructions)

23

24 24

Enter the amount from your 2006 Form 6251, line 33, or 2006 Form 1041, Schedule I, line 54

25

Subtract line 23 from line 22. If zero or less, enter -0-

25

26

Minimum tax credit. Enter the smaller of line 21 or line 24. Also enter this amount on your 2006 

Form 1040, line 55; Form 1040NR, line 50; or Form 1041, Schedule G, line 2d

26

Minimum tax credit carryforward to 2007. Subtract line 25 from line 21. Keep a record of this 

amount because you may use it in future years

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 (2006)

(99)

 See separate instructions.

● All others: If line 10 is $175,000 or less ($87,500 or less if married filing separately for

2005), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract

$3,500 ($1,750 if married filing separately for 2005) from the result.

12

13



06

Total Forms Filed = 1,340,076

1,309,550

1,191,198

6,901

1,280,978

1,340,076

1,340,076

905,323

905,323

1,119,860

1,216,710

1,210,088

147,316

1,207,212

1,218,987

907,440

1,093,122

907,366

783,464

7,758

1,263,417

1,173,669

1,146,524

359,035

359,035

1,035,157

Using Part III =

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

866,582
87

Tax Computation Using Maximum Capital Gains Rates

27 Enter the amount from Form 8801, line 10 27

28

Enter the amount from line 6 of your 2005 Qualified Dividends and

Capital Gain Tax Worksheet, the amount from line 13 of your 2005

Schedule D Tax Worksheet, or the amount from line 22 of the 2005

Schedule D (Form 1041), whichever applies*

28

29

Enter the amount from line 19 of your 2005 Schedule D (Form 1040), 

or line 14b, column (2), of the 2005 Schedule D (Form 1041)

29

30

Add lines 28 and 29, and enter the smaller of that result or the amount 

from line 10 of your 2005 Schedule D Tax Worksheet

30

31

32

Enter the smaller of line 27 or line 30

32

33

Subtract line 31 from line 27

33

34

If line 32 is $175,000 or less ($87,500 or less if married filing separately for 2005), multiply line

32 by 26% (.26). Otherwise, multiply line 32 by 28% (.28) and subtract $3,500 ($1,750 if married 

filing separately for 2005) from the result 

34

Enter:

● $59,400 if married filing jointly or qualifying widow(er) for 2005,

● $29,700 if single or married filing separately for 2005,

● $39,800 if head of household for 2005, or

● $2,000 for an estate or trust

37 Enter the smaller of line 27 or line 28 37

38

Form 8801 (2006) Page 2

Part III

39

40

Multiply line 38 by 5% (.05) 

Subtract line 38 from line 37

Subtract line 37 from line 31

Multiply line 42 by 25% (.25) 

Add lines 33, 39, 41, and 43

40

41

Caution. If you did not complete the 2005 Qualified Dividends and Capital Gain Tax Worksheet, 

the 2005 Schedule D Tax Worksheet, or Part V of the 2005 Schedule D (Form 1041), see the

instructions before completing this part.

If line 29 is zero or blank, skip lines 42 and 43 and go to line 44. Otherwise, go to line 42.

Form 8801 (2006)

Enter the smaller of line 36 or line 37

* The 2005 Qualified Dividends and Capital Gain Tax Worksheet is on page 38 of the 2005 Instructions for Form 1040. The 2005 Schedule D Tax Worksheet is on

page D-9 of the 2005 Instructions for Schedule D (Form 1040) (page 38 of the 2005 Instructions for Form 1041).

38

If line 27 is $175,000 or less ($87,500 or less if married filing separately for 2005), multiply line

27 by 26% (.26). Otherwise, multiply line 27 by 28% (.28) and subtract $3,500 ($1,750 if married 

filing separately for 2005) from the result

Enter the smaller of line 44 or line 45 here and on line 11 46

31

39

Multiply line 40 by 15% (.15) 

44

42

43

45

41

42

43

44

46

45

35 Enter the amount from line 7 of your 2005 Qualified Dividends and Capital 

Gain Tax Worksheet, the amount from line 14 of your 2005 Schedule D Tax 

Worksheet, or the amount from line 23 of the 2005 Schedule D (Form 1041), 

whichever applies. If you did not complete either worksheet or Part V of

the 2005 Schedule D (Form 1041), enter -0- 35

36 Subtract line 35 from line 34. If zero or less, enter -0- 36

If you figured your 2005 tax using the 2005 Qualified Dividends and 

Capital Gain Tax Worksheet, skip line 29 and enter the amount

from line 28 on line 30. Otherwise, go to line 29.

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
88

Yes. Subtract $11,300 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 (2006)

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 uncollected social security and

Medicare or tier 1 RRTA taxes included on 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 43

(see instructions on back).

Enter the amount from line 1 of your Child Tax Credit Worksheet on page 43 of the Form 1040 instructions, 

page 38 of the Form 1040A instructions, or page 20 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 53, Form 1040A, line 33, or Form 1040NR, line 48

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 $11,300?

No. Leave line 5 blank and enter -0- on line 6.

4a

5

Multiply the amount on line 5 by 15% (.15) and enter the result

7

Next. Do you have three or more qualifying children?

No. If line 6 is zero, stop; you cannot take this credit. Otherwise, skip Part II and enter the

smaller of line 3 or line 6 on line 13.

Yes.

7

8

9

10

10

11 Subtract line 10 from line 9. If zero or less, enter -0- 11

12 Enter the larger of line 6 or line 11 12

Next, enter the smaller of line 3 or line 12 on line 13.

13 This is your additional child tax credit

Part III

Part I

Part II

All Filers

Certain Filers Who Have Three or More Qualifying Children

Additional Child Tax Credit

If line 6 is equal to or more than line 3, skip Part II and enter the amount from line 3 on

line 13. Otherwise, go to line 7.

(99)

4b

Nontaxable combat pay (see instructions on

back)

b

1040NR 06 . . . . . . . . . .

1040

1040A

. . . . . . . . . .

1040NR

. . . . . . . . . .

Enter the total of the amounts from Form 1040NR, line 

54, plus any uncollected social security and Medicare

or tier 1 RRTA taxes included on line 58.

1040NR filers:

1040NR filers: Enter the amount from Form 1040NR, line 61.

15,716,985

8,709,852

15,675,905

15,655,827

15,480,990

15,480,990

1,572,891

345,320

1,741,405

1,028,278

940,833

1,760,190

15,590,592

164,524

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 15,717,145
89

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 (2006)



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.

06

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

.

.

83,521

5,867

149,773

78,331

185,721

64,875

176,994

176,991

1st Child's SSN = 184,784

94,155

49,000

41,985

68,405

50,873

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 294,748

Combined Totals for Form 8814

2nd Child's SSN = 82,690 3rd Child's SSN = 23,471
90

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 (2006)

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

06

Related Party Exchange Information

Total Forms Filed = 207,687

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
91

Form 8824 (2006) 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 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 (2006)

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.

4,817

203,364

3,924

3,568

29,829

190,436

192,625

203,988

200,808

24,817

4,664

23,307

25,447

198,204

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
92

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

1989 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 (2006)

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 $164,410?

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 2005 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 $164,410 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 b 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

$10,960 $10,960

1040 filers: Enter the total of any amounts from

Form 1040, lines 47 through 51 and line 53;

Form 8396, line 11; and Form 5695, line 12.

5

6

16

1040NR filers: Enter the total of any amounts from

Form 1040NR, lines 44 through 46 and line

48; Form 8396, line 11; and Form 5695,

line 12.

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 2006.

Qualified adoption expenses (see page 4

of the instructions)

06

49,938

56,075

58,811 3,328

* 20,705

7,623

28,080

5,107

93,369

97,573

15,190

96,686

14,194

56,657

97,127

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 98,629

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

0
93

Form 8839 (2006) 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 $164,410?

Excluded benefits. Subtract line 29 from line 25 30

31

Part III

27

Employer-provided adoption benefits

you received in 2006. This amount

should be shown in box 12 of your

2006 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

2006, 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 either of the following applies.

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 4 of the instructions

for the amount to enter.

Subtract line 20 from line 19

19

21



Maximum exclusion per child 19

Form 8839 (2006)

No. Skip lines 27 and 28, and

enter -0- on line 29.

Yes. Subtract $164,410 from

line 26

30

31

$10,960 00 $10,960 00

No.

Yes.

● The total adoption expenses you paid in 2006 were not fully reimbursed by your employer and the adoption

became final in 2006 or earlier.

● You adopted a child with special needs and the adoption became final in 2006.

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



6,532

5,143

1,694

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
94

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 2006 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 parterships, S corporations,

cooperatives, estates, and trusts

Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others,

continue on 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 2006 (see instructions)

Carryback of empowerment zone and renewal community employment credit from 2007 (see instructions)

Add lines 6 through 9. Cooperatives, estates, and trusts, continue on 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 (2006)

8 Carryforward of empowerment zone and renewal community employment credit to 2006 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; Form 1120-A, 

Part I, line 1; or the applicable line of your return

●

●

16a 16a

b Credits from Form 1040, lines 48 through 54 (or Form 1040NR, lines 45 through 49) 16b

16d

Foreign tax credit

d

e 16e

Qualified electric vehicle credit (Form 8834, line 20)

f

Alternative motor vehicle credit (Form 8910, line 18)

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 (see instructions)

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; Form 1120-A, 

Part I, line 2; 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

●

●

● 

06

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

35,760

9,725

35,117

29,471

29,471

35,225

24,224

32,209

312

1,041

5,794

7,252

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 38,475
95

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 (2006)

Archer MSA contributions you made for 2006, including those made from January 1, 2007, through

April 16, 2007, that were for 2006. Do not include rollovers (see page 4 of the instructions) 

Archer MSA Distributions

8a Total distributions you and your spouse received in 2006 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 and on Form 1040, line 23, or 

Form 1040NR, line 23

6

7

5

7

8a

8b

Attachment

Sequence No. 39

Caution: If line 4 is more than line 7, you may have to pay an additional tax (see page 4 of the instructions).

b

Section A. Archer MSAs. If you have only a Medicare Advantage MSA, skip Section A and complete Section B.

For Paperwork Reduction Act Notice, see page 8 of the instructions.

4

5

6

 See separate instructions.

If any of the distributions included on line 10 meet any of the Exceptions to the Additional 

15% Tax (see page 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 2006 

Section B. Medicare Advantage MSA Distributions. If you are filing jointly and both you and your spouse received 

distributions in 2006 from a Medicare Advantage MSA, complete a separate Section B for each spouse 

(see page 4 of the instructions).

Total distributions you received in 2006 from all Medicare Advantage MSAs (see page 4 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

(99)

Part I

1a Did you or your employer make contributions to your Archer MSA for 2006?

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 2006?

1a

1b

2a

2b

Part II

Part III

Yes No

General Information. See page 2 of the instructions.

06

Yes = 37,193

Yes = 21,378

Yes = 26,266

Yes = 3,909

23,010

19,831

21,205

18,668

22,336

1,686

21,408

18,361

3,097

1,805

1,515

539

1,016

1,016

Boxes Checked = *

6,831

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

NUMBER OF RETURNS FILED FOR SELECTED LINES

Total Forms Filed = 89,940

* Entry for this line is greater than zero, but too small to report
96

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 2006, 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 $250 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 (2006) 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 2006 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 (2006)

If more than one Section C is attached, check here  

Yes boxes checked = *

38,951

32,564

680

33,244

33,311

29,345

41,863

15,816

41,419

1,304

Yes boxes checked = *

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

NUMBER OF RETURNS FILED FOR SELECTED LINES
97

OMB No. 1545-0074 Education Credits

Form 8863

 See instructions. 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 (2006)

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 4.

(f) Enter one-half

of the amount in

column (e)

(e) Add

column (c) and

column (d)

(d) Enter the

smaller of the

amount in

column (c) or

$1,100**

(c) Qualified

expenses (see

instructions). Do

not enter more

than $2,200* for

each student.

Caution: You cannot take the Hope credit and the lifetime learning credit for the same student in the same year.

(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. Add lines 6a and 6b and go to Part III

4

5a

4

5a

6c

Part III Allowable Education Credits

7 Tentative education credits. Add lines 2 and 6c

Enter: $110,000 if married filing jointly; $55,000 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

Subtract line 15 from line 14. If zero or less, stop; you cannot take any

education credits

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

16

17

15 Enter the total, if any, of your credits from Form 1040, lines 47 through 49, 

or Form 1040A, lines 29 and 30

(99)

* For each student who attended an eligible educational institution in the Gulf Opportunity Zone, do not enter more than $4,400.

** For each student who attended an eligible educational institution in the Gulf Opportunity Zone, enter the smaller of the amount in

column (c) or $2,200.

b

c

For students who attended an eligible educational institution in the Gulf Opportunity Zone, enter

the smaller of $10,000 or their qualified expenses included on line 4 (see special rules on page 3)

Subtract line 5b from line 5a

6a Multiply line 5b by 40% (.40)

b Multiply line 5c by 20% (.20)

c

5b

5c

6a

6b

06

15

16

Education credits. Enter the smaller of line 13 or line 16 here and on Form 1040, line 50, or Form 

1040A, line 31

17

* 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.

3,161,550

136,619

3,085

*

3,163,874

4,848,338

211,515

4,663 Stud. #4 = *

7,797,425

4,848,338

4,848,339

4,848,350

7,811,681

7,771,665

7,811,681

7,771,665

7,725,789

7,757,338

7,770,651

7,737,953

723,101

7,734,626

 Student # 4

 Student # 3

3,161,550

136,619

3,085

*

4,848,339

210,864

4,663

*

3,146,001

136,619

3,085

*

126,171

4,716,320

126,171

4,716,320

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

Total Forms Filed = 7,814,008

Student # 1

Student # 2

Student # 1

Student # 2

 Student # 3

Student # 4

* Entry for this line is greater than zero, but too small to report
98

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 1p 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 2006 (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.

06

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 1p

11

12

11

12

For Paperwork Reduction Act Notice, see instructions. Cat. No. 25778F Form 8864 (2006)

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, 2, 4, or 5, 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, you generally

must attach a certificate from the producer identifying

the product as renewable diesel and, if applicable, a

statement from the reseller. 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

agribiodiesel, 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 Publication 510, Excise Taxes for

2007, for the model certificate and statement.

● Certificate identification number.

What’s New

Certification

Biodiesel includes both agri-biodiesel and biodiesel

other than agri-biodiesel.

The tax liability limit is no longer figured on this form;

instead, it must be figured on Form 3800, General

Business Credit.

Total forms filed = 2,619

*

*

*

0

0

0

0

*

2,332

2,619

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

* Entry for this line is greater than zero, but too small to report
99

OMB No. 1545-0074

8880 Credit for Qualified Retirement Savings Contributions Form

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 129

 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 (2006)

● The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 36 is more than $25,000 ($37,500 

if head of household; $50,000 if married filing jointly).

You cannot take this credit if either of the following applies.

4

1

Traditional and Roth IRA contributions for 2006. 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 2006 

(see instructions) 

2

3 Add lines 1 and 2

Certain distributions received after 2003 and before the due date

(including extensions) of your 2006 tax return (see instructions). If

married filing jointly, include both spouses’ amounts in both columns.

See instructions for an exception 

4

5 Subtract line 4 from line 3. If zero or less, enter -0-

6 In each column, enter the smaller of line 5 or $2,000 

Enter the amount from Form 1040, line 38*; Form 1040A, line 22; or

Form 1040NR, line 36 

8

9 Enter the applicable decimal amount shown below:

Note: If line 9 is zero, stop; you cannot take this credit.

10 Multiply line 7 by line 9 

Enter the amount from Form 1040, line 46; Form 1040A, line 28; or

Form 1040NR, line 43 

11

12

13 Subtract line 12 from line 11. If zero, stop; you cannot take this credit 

Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line

13 here and on Form 1040, line 51; Form 1040A, line 32; or Form 1040NR, line 46

14

(a) You (b) Your spouse

● The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1989, (b) is

claimed as a dependent on someone else’s 2006 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

---

$15,000

 $16,250

 $22,500

 $24,375

 $25,000

 $30,000

 $32,500

 $37,500

 $50,000

$15,000

 $16,250

 $22,500

 $24,375

 $25,000

 $30,000

 $32,500

 $37,500

 $50,000

---

.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

06

Enter the total of your credits from lines 47 

through 50.

Enter the total of your credits from lines 29 through 31.

Enter the total of your credits from lines 44 

and 45.

 1040 filers:

1040A filers:

1040NR filers:

Total Forms Filed = 5,290,862

762,004 269,451

4,092,160 834,148

4,617,794 1,053,372

192,879 96,827

4,605,482 1,037,391

4,608,122 1,038,398

5,276,543

5,275,987

5,270,153

5,219,861

809,059

5,198,472

5,192,133

5,270,153

NUMBER OF RETURNS FILED FOR SELECTED LINES

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
100

OMB No. 1545-0074

Form 8885 Health Coverage Tax Credit

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 134  Attach to Form 1040, Form 1040NR, Form 1040-SS, or Form 1040-PR.

Name of recipient (if both spouses are recipients, complete a separate form for each spouse) Recipient’s social security number

Cat. No. 34641D Form 8885 (2006)

Complete This Part To See if You Are Eligible To Take This Credit

1

Part I

Part II

Check the boxes below for each month in 2006 that all of the following statements were true on the first day of that month.

February March

Health Coverage Tax Credit

2 Amount paid for qualified health insurance coverage for all months checked on line 1 (see

instructions on page 3). Do not include on line 2 any qualified health insurance premiums

paid to “U.S. Treasury–HCTC.” Also, do not include any advance payments from Form 1099-H, 

box 1 

3 Enter the total amount of any (a) Archer MSA and health savings account distributions used 

to pay for qualified health insurance coverage for all months checked on line 1 and (b) National

Emergency Grants you received for health insurance in 2006 

4 Subtract line 3 from line 2. If zero or less, stop; you cannot take the credit

Health coverage tax credit. Multiply line 4 by 65% (.65). Enter the result here and on Form 

1040, line 70 (check box c); Form 1040NR, line 64 (check box c); Form 1040-SS, line 9; or

Form 1040-PR, line 9 

For Paperwork Reduction Act Notice, see page 4.

Before you begin: See Definitions and Special Rules that begin on page 2.

5

January April May June

July August September October November December

Do not complete this form if you can be claimed as a dependent on someone else’s 2006 tax return.

● You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA recipient, or Pension Benefit Guaranty

Corporation (PBGC) pension recipient.

● You were covered by a qualified health insurance plan for which you paid the premiums.

● You were not covered by, or eligible for coverage under, any employer-sponsored health insurance plan (including any

employer-sponsored health insurance plan of your spouse) (see the instructions for line 1 on page 3).

● You were not enrolled in Medicaid or State Children’s Health Insurance Program (SCHIP).

● You were not enrolled in the Federal Employees Health Benefits Program or eligible to receive benefits under the U.S.

military health system (TRICARE).

● You were not imprisoned under federal, state, or local authority.

2

3

5

4

● You were not entitled to Medicare Part A or enrolled in Medicare Part B.

Caution. You must attach the required documents listed on

page 4 for any amounts included on line 2. If you do not attach 

the required documents, your credit will be disallowed.

CAUTION

06

Total Forms Filed = 22,397

22,397

*

22,397

22,397

NUMBER OF RETURNS FILED FOR SELECTED LINES

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
101

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 (2006)

HSA contributions you made for 2006 (or those made on your behalf), including those made

from January 1, 2007, through April 16, 2007, that were for 2006. Do not include employer

contributions, contributions through a cafeteria plan, or rollovers (see page 2 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.

12a Total distributions you received in 2006 from all HSAs (see page 5 of the instructions)

Unreimbursed qualified medical expenses (see page 5 of the instructions)

c

15a

Taxable HSA distributions. Subtract line 13 from line 12c. 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 14

Add lines 6 and 7 

Subtract line 9 from line 8. If zero or less, enter -0- 

HSA deduction. Enter the smaller of line 2 or line 10 here and on Form 1040, line 25, or Form 

1040NR, line 25

6

7

8

11

12a

12b

Attachment

Sequence No. 53

b

For Paperwork Reduction Act Notice, see page 5 of the instructions.

4

5

10

 See separate instructions.

If any of the distributions included on line 14 meet any of the Exceptions to the Additional 

10% Tax (see page 5 of the instructions), check here 

Additional 10% tax (see page 5 of the instructions). Enter 10% (.10) of the distributions included 

on line 14 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 2 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 (see page 2 of the instructions).

Distributions included on line 12a that you rolled over to another HSA. Also include any excess 

contributions (and the earnings on those excess contributions) included on line 12a that were

withdrawn by the due date of your return (see page 5 of the instructions) 

Subtract line 12b from line 12a 12c

13 13

14

b

15b

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 2006, married, and you or your spouse had family

coverage under an HDHP at any time during 2006, enter your additional contribution amount

(see page 4 of the instructions) 7

Caution: If line 2 is more than line 11, you may have to pay an additional tax (see page 4 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 

2006 (see page 2 of the instructions)  Self-only Family

If you were under age 55 at the end of 2006, and on the first day of every month during 2006, you

were an eligible individual with the same annual deductible and coverage, enter the smaller of:

● Your annual deductible (see page 3 of the instructions), or

● $2,700 ($5,450 for family coverage).

All others, enter the limitation from the worksheet on page 3 of the instructions 

Enter the amount you and your employer contributed to your Archer MSAs for 2006 from Form 

8853, lines 3 and 4. If you or your spouse had family coverage under an HDHP at any time during 

2006, 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 2006, see the instructions on page 3 for the 

amount to enter. 

2

5

4

Employer contributions made to your HSAs for 2006

8

9

10

11

9

Part II

06

Total Forms Filed = 754,114

393,525

541,321

9,414

539,269

535,112

62,151

535,774

310,656

486,174

358,968

477,190

16,278

469,800

415,595

64,611

59,173

Self- Only Boxes = 293,111 Family Boxes = 400,704

Total Boxes Checked = 14,217

NUMBER OF RETURNS FILED FOR SELECTED LINES

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
102

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 definitely related to DPGR. Estates and trusts, see

instructions. All others, skip line 3

4

If you are using the section 861 method, enter your pro rata

share of deductions and losses not definitely related to DPGR.

All others, see instructions

4

5 Add lines 2 through 4 5

8

8 Qualified production activities income. Add lines 6 and 7. If zero or less, enter -0- here,

skip lines 9 through 15, and enter -0- on line 16

10

10 Enter the smaller of line 8 or line 9. If zero or less, enter -0- here, skip lines 11 through 15,

and enter -0- on line 16

11 Enter 3% of line 10 11

12 Form W-2 wages (see instructions) 12

15 Form W-2 wage limitation. Enter 50% of line 14 15

19

Domestic production activities deduction. Combine lines 16 through 18 and enter the result 

here and on Form 1040, line 35; Form 1120, line 25; Form 1120-A, line 21; or the applicable 

line of your return

19

Cat. No. 37712F Form 8903 (2006)

6 Subtract line 5 from line 1 6

7 Qualified

production

activities

income

from passthrough

entities:

7

9

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)

13

13

14 Add lines 12 and 13 14

16 Enter the smaller of line 11 or line 15 16

17

Domestic production activities deduction from cooperatives. Enter deduction from

Form 1099-PATR, box 6

17

If you are a—

a Shareholder

b Partner

Then enter the total qualified production activities income from—

Schedule K-1 (Form 1120S), box 12, code P

Schedule K-1 (Form 1065), box 13, code T

Schedule K-1 (Form 1065-B), box 9, code S2

Form W-2

wages

from passthrough

entities:

If you are a—

a Shareholder

b Partner

Then enter the total Form W-2 wages from—

Schedule K-1 (Form 1120S), box 12, code Q

Schedule K-1 (Form 1065), box 13, code U

Schedule K-1 (Form 1065-B), box 9, code S3

18 Expanded affiliated group allocation (see instructions) 18

06

 Attach to your tax return.  See separate instructions.

For Paperwork Reduction Act Notice, see separate instructions.







c Beneficiary Schedule K-1 (Form 1041), box 14, code C

c Beneficiary Schedule K-1 (Form 1041), box 14, code D

238,040

157,096

99,516

162,126

231,041

238,484

260,685

440,337

439,936

437,955

434,914

194,762

234,525

408,885

408,884

408,589

15,014

*

420,967

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

Total Forms Filed = 474,755
103

Form 8914

Department of the Treasury

Internal Revenue Service

Exemption Amount for Taxpayers Housing

Individuals Displaced by Hurricane Katrina

OMB No. 1545-0074

Attachment

Sequence No. 55

Name(s) shown on your return Your social security number

Cat. No. 37724X Form 8914 (2006)

Part I

Part II

Information on Individuals Displaced by Hurricane Katrina for Whom You Provided Housing in Your

Main Home for at Least 60 Consecutive Days

Do not enter information for more than four individuals, for anyone included on line 6d of Form 1040 or 1040A (line

7d of Form 1040NR), or for anyone included on a Form 8914 you filed for 2005.

1 (a) First and last name (b) Social security number

(see instructions)

(c) Former address in disaster area

(number and street, city or town, state, and ZIP code)

(d) Number of

consecutive days housed

in your main home

Exemption Amount

5

7

8

9

10

11

12

13

14

16

Multiply $500 by the total number of individuals listed in Part I above

Multiply $3,300 by the total number of exemptions claimed on line 6d of Form 1040 or 

Form 1040A (line 7d of Form 1040NR)

Add lines 6 and 7

Is the amount on Form 1040, line 38 (Form 1040A, line 22; or 

Form 1040NR, line 36), more than the amount shown on line 10 below 

for your filing status?

No. Enter the amount from line 8 above on Form 1040,

line 42 (Form 1040A, line 26; or Form 1040NR, line 39)

STOP 

Yes. Enter on line 9 the amount from Form 1040, line 38 

(Form 1040A, line 22; or Form 1040NR, line 36)

Enter the amount shown below for your filing status.

● Single—$150,500

● Married filing jointly or Qualifying widow(er)—$225,750

● Married filing separately—$112,875

● Head of household—$188,150 

Subtract line 10 from line 9. Is the result more than $122,500 ($61,250 

if married filing separately)?

Yes. Multiply $2,200 by the total number of exemptions

claimed on line 6d of Form 1040 or Form 1040A (line 7d of Form

1040NR). Subtract this amount from line 8 and enter the result on

Form 1040, line 42 (Form 1040A, line 26; or Form 1040NR, line 39)

STOP 

No. Continue

Divide line 11 by $2,500 ($1,250 if married filing separately). If the

result is not a whole number, increase it to the next higher whole

number (for example, increase 0.0004 to 1) 

Multiply line 12 by 2% (.02) and enter the result as a decimal rounded 

to at least three places

Multiply line 7 by line 13

Exemption amount. Subtract line 15 from line 8. Enter the result here and on Form 1040,

line 42; Form 1040A, line 26; or Form 1040NR, line 39

4

6

7

9

10

11

12

13

14

16

06

.

For Paperwork Reduction Act Notice, see back of form.

2 Maximum exemption amount. Enter $2,000 ($1,000 if married filing separately)

3 Did you file Form 8914 for 2005?

Yes. Enter the amount from your 2005 Form 8914, line 2

No. Enter –0–

4 Subtract line 3 from line 2 

6 Enter the smaller of line 4 or line 5

15 Divide line 14 by 1.5

 Attach to Form 1040, Form 1040A, or Form 1040NR

15

2

3

5

8

First displaced individual

Second displaced individual

Third displaced individual

Fourth displaced individual

29,742

31,296

31,296

1,636

31,296

29,742

14,214

7,103

1,342

26,479

10,100

25,800

24,384

1,342

NUMBER OF RETURNS FILED FOR SELECTED LINES

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

Total Forms Filed = 31,296

 THE FOLLOWING PAGES OF THE TEXT ARE THE 

CORRESPONDING DOLLAR AMOUNTS OF SELECTED 

LINES FILED (IN THOUSANDS OF DOLLARS). 

107

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

For the year Jan. 1–Dec. 31, 2006, or other tax year beginning , 2006, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 16.)

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 16. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 16.

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 17)

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 19)

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 19.

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 24) 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 25) 15b

16a Pensions and annuities 16a b Taxable amount (see page 26) 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 27) 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 31)

23

27

33

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

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

34

30

26

Self-employed SEP, SIMPLE, and qualified plans

31a

27

Penalty on early withdrawal of savings

32

29

Alimony paid b Recipient’s SSN 

Add lines 23 through 31a and 32 through 35 36

28

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

30

Adjusted

Gross

Income

37

If you did not

get a W-2,

see page 23. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2006)

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

Head of household (with qualifying person). (See page 17.) 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 29)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 80.

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 20)

31a

34

Student loan interest deduction (see page 33) 33

36

Checking a box below will not

change your tax or refund.

Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16)  You Spouse

(99)

Jury duty pay you gave to your employer

37

4

5

Archer MSA deduction. Attach Form 8853 23

b Qualified dividends (see page 23) 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 

06

Total of All

Returns Filed

depend. other earned inc. = 142,509

72,970,971

137,195,800

 13 Cap gain dist. = 8,416,731 281,527,260

124,705,552

450,454,465

165,503,242

780,831,489

339,754,476

466,087,829

-15,331,319

26,523,665

144,403,839

29,938,461

21 For. earn. inc. excl = 18,154,653

8,144,688,302

23 Educator exp. = 805,568

868,560

3,159,251

23,925,376

20,302,533

429,850

9,115,764

12,533,506

6,156,865 35 Tuition & Fees = 9,620,615

113,845,357

771,045,623

4,201,647

21 Net operat. loss = 80,795,920

21 Gambling inc. = 27,902,023

36 Other adj. = 1,073,988

35,106

36 For. housing ded.= 83,632

368,258

22,011,551

5,469,370,119

21 Stock options = 610,318

222,707,445

199,359,146

24,206,006

8,120,381

3,303,121

51,814

8,030,842,945

2006 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 = 138,394,754

1040 = 83,805,545 Electronically filed returns = 80,095,643

1040A = 32,018,556

1040EZ = ^22,570,653 ^Includes 742,859 1040EZ-T returns
108

Married filing

jointly or

Qualifying

widow(er),

$10,300

Head of

household,

$7,550

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 (2006) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,150

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

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is over $112,875, or you provided housing to a person displaced by Hurricane Katrina, 

see page 36. Otherwise, multiply $3,300 by the total number of exemptions claimed on line 6d

42

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

44 44

49

53

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

Self-employment tax. Attach Schedule SE

57

Other

Taxes

58

73

Social security and Medicare tax on tip income not reported to employer. Attach Form 4137

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 2006 estimated tax payments and amount applied from 2005 return 65 Payments

66a

Amount paid with request for extension to file (see page 60) 69

68

Excess social security and tier 1 RRTA tax withheld (see page 60) 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 2007 estimated tax 

Estimated tax penalty (see page 62)

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, 1942, Blind.

Spouse was born before January 2, 1942, 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 36). Check if any tax is from:

Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 62 

b

Direct deposit?

See page 61

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 42). Attach Form 8901 if required

Credits from:

52

Additional child tax credit. Attach Form 8812

67

68

Standard

Deduction

for—

Joint return?

See page 17.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for the elderly or the disabled. Attach Schedule R 

45

46

Alternative minimum tax (see page 39). 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 (2006)

● People who

checked any

box on line

39a or 39b or who can be

claimed as a

dependent,

see page 34.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 63)? 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 8839

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 8859

Other credits: a Form 3800 b Form 8801 c Form

71 Credit for federal telephone excise tax paid. Attach Form 8913 if required 71 Total of All

Returns Filed

1,229,237,288

6,340,706,374

891,911,609

5,579,145,443

1,061,247,534

21,564,586

1,082,855,370

10,958,470

3,486,637

14,571

7,022,420

893,957

31,741,551

54b F8839 = 351,184

58,141,809

54a F8396 = 48,366

1,024,713,561

47,842,244

73,109

4,347,720

62,149

917,524

Recapture tax = 320,788 1,078,601,440

843,094,979

252,998,613

2,288,807

16,248,889

86,530,919

1,249,879,508

295,796,995

126,289,889

44,855,606

1,770,962

Add. stand. ded. = 16,976,422

Basic stand. ded. = 590,487,763

55a F3800 = 1,302,464

55b F8801 = 1,032,247

55c F8844 = 120,603

55c Other = 168,593

90,997

70a F2439 = 52,199

70b F4136 = 85,905

70c F8885 = 27,567

250,941,390

44,387,566

1,000,149

4,164,063

Other taxes = 320,604

 AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
109

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, 2006, or other tax year beginning , 2006, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 16.)

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 16. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 16.

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 17)

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 19)

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 19.

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 24) 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 25) 15b

16a Pensions and annuities 16a b Taxable amount (see page 26) 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 27) 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 31)

23

27

33

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

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

34

30

26

Self-employed SEP, SIMPLE, and qualified plans

31a

27

Penalty on early withdrawal of savings

32

29

Alimony paid b Recipient’s SSN 

Add lines 23 through 31a and 32 through 35 36

28

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

30

Adjusted

Gross

Income

37

If you did not

get a W-2,

see page 23. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2006)

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

Head of household (with qualifying person). (See page 17.) 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 29)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 80.

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 20)

31a

34

Student loan interest deduction (see page 33) 33

36

Checking a box below will not

change your tax or refund.

Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16)  You Spouse

(99)

Jury duty pay you gave to your employer

37

4

5

Archer MSA deduction. Attach Form 8853 23

b Qualified dividends (see page 23) 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 

06

72,535,173

135,970,657

13* cap gain distrib = 7,315,876 281,527,260

115,196,871

385,380,400

153,447,780

700,006,806

271,001,269

466,087,829

-15,331,318

17,134,864

130,616,652

27,845,036

21 For. earn. inc. excl. = 18,154,643

6,915,038,143

23 Educator exp. = 724,102

868,560

3,159,251

23,925,376

20,302,533

362,348

9,115,764

11,395,799

4,320,467 35 Tuition & Fees = 8,142,207

109,240,485

771,045,623

4,201,647

21 Net operat. loss = 80,795,920

21 Gambling inc. = 27,902,023

36 Other adj = 1,073,988

35,106

36 Housing ded = 83,632

368,258

22,011,551

4,355,097,673

21 Stock options = 610,318

210,662,051

196,979,842

24,206,006

8,120,381

3,303,121

48,422

6,805,797,658

2006 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 = 83,805,545

Electronically filed forms 1040 Only = 43,470,129
110

Total for Form

1040 ONLY 

Married filing

jointly or

Qualifying

widow(er),

$10,300

Head of

household,

$7,550

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 (2006) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,150

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

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is over $112,875, or you provided housing to a person displaced by Hurricane Katrina, 

see page 36. Otherwise, multiply $3,300 by the total number of exemptions claimed on line 6d

42

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

44 44

49

53

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

Self-employment tax. Attach Schedule SE

57

Other

Taxes

58

73

Social security and Medicare tax on tip income not reported to employer. Attach Form 4137

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 2006 estimated tax payments and amount applied from 2005 return 65 Payments

66a

Amount paid with request for extension to file (see page 60) 69

68

Excess social security and tier 1 RRTA tax withheld (see page 60) 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 2007 estimated tax 

Estimated tax penalty (see page 62)

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, 1942, Blind.

Spouse was born before January 2, 1942, 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 36). Check if any tax is from:

Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 62 

b

Direct deposit?

See page 61

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 42). Attach Form 8901 if required

Credits from:

52

Additional child tax credit. Attach Form 8812

67

68

Standard

Deduction

for—

Joint return?

See page 17.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for the elderly or the disabled. Attach Schedule R 

45

46

Alternative minimum tax (see page 39). 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 (2006)

● People who

checked any

box on line

39a or 39b or who can be

claimed as a

dependent,

see page 34.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 63)? 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 8839

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 8859

Other credits: a Form 3800 b Form 8801 c Form

71 Credit for federal telephone excise tax paid. Attach Form 8913 if required 71

1,229,237,288

5,454,431,935

592,379,012

4,932,134,397

974,168,369

21,563,717

995,775,335

10,958,470

2,450,197

5,411

4,799,810

471,240

22,849,403

54b F8839 = 351,184

45,558,734

54a F8396 = 48,366

950,216,601

47,842,244

73,109

4,347,720

18,547

917,524

Recapture tax = 320,788 1,004,060,879

726,130,665

252,155,608

2,287,211

8,023,961

86,500,756

1,094,248,519

211,476,007

123,032,711

44,798,826

1,744,344

Add. stand. ded. = 10,552,809

Basic stand. ded.= 242,870,349

55a F3800 = 1,302,464

55b F8801 = 1,032,247

55c F8844 = 120,603

55c Other = 168,593

1,923

70a F2439 = 52,199

70b F4136 = 85,905

70c F8885 = 27,567

166,677,181

16,062,773

1,000,149

2,921,874

Other taxes = 320,604

 AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
111

Electronically

Filed Returns

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

For the year Jan. 1–Dec. 31, 2006, or other tax year beginning , 2006, ending , 20 OMB No. 1545-0074

Your first name and initial Last name Your social security number

(See

instructions

on page 16.)

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 16. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 16.

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 17)

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 19)

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 19.

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 24) 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 25) 15b

16a Pensions and annuities 16a b Taxable amount (see page 26) 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 27) 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 31)

23

27

33

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

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

34

30

26

Self-employed SEP, SIMPLE, and qualified plans

31a

27

Penalty on early withdrawal of savings

32

29

Alimony paid b Recipient’s SSN 

Add lines 23 through 31a and 32 through 35 36

28

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

30

Adjusted

Gross

Income

37

If you did not

get a W-2,

see page 23. Form

Married filing separately. Enter spouse’s SSN above

and full name here. 

Cat. No. 11320B



Label

Form 1040 (2006)

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

Head of household (with qualifying person). (See page 17.) 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 29)

Moving expenses. Attach Form 3903 

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 80.

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 20)

31a

34

Student loan interest deduction (see page 33) 33

36

Checking a box below will not

change your tax or refund.

Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16)  You Spouse

(99)

Jury duty pay you gave to your employer

37

4

5

Archer MSA deduction. Attach Form 8853 23

b Qualified dividends (see page 23) 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 

06

20,869,274

39,309,631

13* cap gain distrib = 3,765,195 110,066,909

53,629,070

213,797,876

68,616,033

377,763,710

156,408,010

139,329,342

-8,045,935

17,546,743

63,222,555

12,352,819

21 For. earn. inc. excl. = 3,368,368

4,126,666,629

23 Educator Exp. = 525,152

395,984

2,096,601

9,838,608

8,716,842

177,968

4,340,847

5,969,705

4,257,519 35 Tuition & Fees ded. = 5,991,154

52,728,792

190,481,567

1,153,851

21 Net operat. loss = 22,579,529

21 Gambling inc. = 10,940,175

36 Other adj. = 401,098

14,980

36 For. housing ded. = 13,169

172,364

8,844,740

3,201,210,489

21 Stock options = 106,537

71,032,590

59,047,277

13,084,0124

3,999,880

969,801

2,260

4,073,937,837

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

 AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Electronically Filed Returns = 80,095,643

1040's E-filed = 43,470,129

1040A's E-filed = 23,888,067

^Includes 145,972 1040EZ-T returns 1040EZ's E-filed = ^12,737,447
112

Electronically

Filed Returns

Married filing

jointly or

Qualifying

widow(er),

$10,300

Head of

household,

$7,550

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 (2006) Page 2

38 Amount from line 37 (adjusted gross income) 38

Check

if:

39a

Tax

and

Credits 39a

Single or

Married filing

separately,

$5,150

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

40 40

41 Subtract line 40 from line 38 41

42

If line 38 is over $112,875, or you provided housing to a person displaced by Hurricane Katrina, 

see page 36. Otherwise, multiply $3,300 by the total number of exemptions claimed on line 6d

42

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

44 44

49

53

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

Self-employment tax. Attach Schedule SE

57

Other

Taxes

58

73

Social security and Medicare tax on tip income not reported to employer. Attach Form 4137

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 2006 estimated tax payments and amount applied from 2005 return 65 Payments

66a

Amount paid with request for extension to file (see page 60) 69

68

Excess social security and tier 1 RRTA tax withheld (see page 60) 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 2007 estimated tax 

Estimated tax penalty (see page 62)

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, 1942, Blind.

Spouse was born before January 2, 1942, 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 36). Check if any tax is from:

Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 62 

b

Direct deposit?

See page 61

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 42). Attach Form 8901 if required

Credits from:

52

Additional child tax credit. Attach Form 8812

67

68

Standard

Deduction

for—

Joint return?

See page 17.

Daytime phone number

( )

Earned income credit (EIC) 

Credit for the elderly or the disabled. Attach Schedule R 

45

46

Alternative minimum tax (see page 39). 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 (2006)

● People who

checked any

box on line

39a or 39b or who can be

claimed as a

dependent,

see page 34.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 63)? 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 8839

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 8859

Other credits: a Form 3800 b Form 8801 c Form

71 Credit for federal telephone excise tax paid. Attach Form 8913 if required 71

647,033,172

3,120,268,226

556,409,130

2,642,330,751

469,237,142

8,177,924

477,442,341

1,474,997

2,661,490

7,146

4,802,118

649,637

22,870,779

54b F8839 = 264,920

34,387,706

54a F8396 = 35,107

443,054,635

19,673,062

38,609

2,470,654

47,450

228,950

Recapture tax = 77,898 465,682,285

463,912,247

75,328,967

1,196,657

12,277,227

16,547,270

609,057,654

186,942,971

44,133,261

10,266,584

565,659

Add. stand. ded. = 7,370,530

Basic stand. ded. = 352,089,658

55a F3800 = 452,833

55b F8801 = 395,319

55c F8844 = 44,813

55c Other = 76,936

89,222

70a F2439 = 4,430

70b F4136 = 46,026

70c F8885 = 8,337

176,676,388

36,985,924

651,611

2,750,570

Other taxes = 89,522

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
113

Head of household (with qualifying person). (See page 19.)

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 2006

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 18.)

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 18. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 18.

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 21)

(2) Dependent’s social

security number

c ● lived with

you

● did not live

with you due

to divorce or

separation

(see page 22)

If more than six

dependents,

see page 21.

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 25).

11b

Enclose, but do

not attach, any

payment.

11a 11b

Taxable amount

(see page 26).

12a Pensions and 12b

annuities. 12a 12b

13 Unemployment compensation, Alaska Permanent Fund dividends, and

jury duty pay. 13

14a Taxable amount

(see page 28).

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 28). 17

Student loan interest deduction (see page 31).

Income

18

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

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

18

21

Dependents:



Check only

one box.

If you did not

get a W-2, see

page 24.

Form 1040A (2006)

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 58.

(99)

10 Capital gain distributions (see page 25). 10

Jury duty pay you gave your employer (see

page 31). 19

19

1 Single

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

3

Qualifying widow(er) with dependent child (see page 20)

4

5

Penalty on early withdrawal of savings (see

page 28).

16

16

b Qualified dividends (see page 25). 9b

Presidential

Election Campaign  Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 18) 

Checking a box below will not

change your tax or refund.

You Spouse

 You

your SSN(s) above.

must enter 

736,230,653

11,538,861

435,002

2,379,305

1,225,143

1,100,855

12,055,462 9,508,681

80,824,683 65,074,065

6,461,593

68,753,207 13,787,187

847,624,467

Educator Expenses = 81,466

1,137,707

1,836,398

Tuition & Fees Ded. = 1,478,408

4,604,872

843,019,595

Other Income = 1,543,267

3,391

67,503

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

 AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 32,018,556

Total Forms Filed Electronically = 23,888,067

Single = 10,570,876 Joint = 8,923,316
114

If you have

a qualifying

child, attach

Schedule

EIC.

Single or

Married filing

separately,

$5,150 30

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

Total boxes

checked 

Check You were born before January 2, 1942, Blind

if:

23a

Spouse was born before January 2, 1942, Blind 23a

b

23b

If you are married filing separately and your spouse itemizes

deductions, see page 32 and check here 

Tax,

credits,

and

payments

24 24

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

26 If line 22 is over $112,875, or you provided housing to a person displaced by Hurricane Katrina,

see page 32. Otherwise, multiply $3,300 by the total number of exemptions claimed on line 6d. 26

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

This is your taxable income. 

27

27

28 Tax, including any alternative minimum tax (see page 32). 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

2006 estimated tax payments and amount

applied from 2005 return. 39

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

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

This is the amount you overpaid.

44

45a

Refund

Amount of line 44 you want applied to your

2007 estimated tax.

46

46

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

to pay, see page 54. 

47

47

48 Estimated tax penalty (see page 54). 48

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

knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration

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

 

Enter your standard deduction (see left margin).

Form 1040A (2006)

44

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

38

Credit for child and dependent care expenses.

Attach Schedule 2.

29

29

33

33

32 32

Credit for the elderly or the disabled. Attach

Schedule 3.

30

35

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

40a

43

Credit for federal telephone excise tax paid.

Attach Form 8913 if required.

Routing

number

Account

number

Checking Savings  bc

 d

Amount

you owe

Direct

deposit?

See page 53

and fill in

45b, 45c,

and 45d or

Form 8888.



Earned income credit (EIC). 40a

42

Page 2

Form 1040A (2006)

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 18.

Daytime phone number

( )

Spouse’s occupation

( )

Head of

household,

$7,550

Married filing

jointly or

Qualifying

widow(er),

$10,300

Standard

Deduction

for—

● People who

checked any

box on line

23a or 23b or

who can be

claimed as a

dependent,

see page 32.

● All others:

Designee’s

name 

Do you want to allow another person to discuss this return with the IRS (see page 55)? Third party

designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

34 34

Type:

42

b Nontaxable combat pay election. 40b

Retirement savings contributions credit. Attach Form 8880.

Child tax credit (see page 37). Attach

Form 8901 if required.

41 Additional child tax credit. Attach Form 8812. 41

236,668,280

609,920,016

241,376,255

416,486,197

55,217,018

1,036,440

9,160

2,222,610

422,717

8,892,148

12,583,075

42,634,812

43,602

42,678,414

74,017,483

843,005

27,810,223

8,224,928

111,876,216

71,760,911

56,779

2,589,726

26,617

Total Standard Ded = 243,091,894

 Excess FICA witheld = 1,082

Extension request = 23,909

71,704,131

89,074

955,586

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

 AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Additional Stand. Ded = 6,423,614
115

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 2006 OMB No. 1545-0074

Presidential

Election

Campaign

(page 11)

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 $8,450 if single;

$16,900 if married filing jointly. See back for explanation.

5

5

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

This is your taxable income. 

6

6

Payments

and tax Earned income credit (EIC).

7 7

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

24–32 of the booklet. Then, enter the tax from the table on this line.

11

11

Refund 12a

12a

If line 11 is larger than line 10, subtract line 10 from line 11. This is

the amount you owe. For details on how to pay, see page 19. 

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 22.

Income

Cat. No. 11329W

4 4

13

13

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

8a 8a

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

3 Unemployment compensation and Alaska Permanent Fund dividends (see page 13). 3

Amount

you owe

b Routing number

Account number

c Type: Checking

You Spouse

Have it directly

deposited! See

page 18 and fill

in 12b, 12c,

and 12d or

Form 8888.  d



Form 1040EZ (2006)

(99)

You Spouse

Savings

Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and

accurately lists all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based

on all information of which the preparer has any knowledge.

Sign

here

Your signature Date

Keep a copy

for your

records.

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

Date Preparer’s SSN or PTIN Preparer’s

signature Check if

self-employed

Paid

preparer’s

use only Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no.







Your occupation Joint return?

See page 11.

Daytime phone number

( )

Spouse’s occupation

( )

Designee’s

name 

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

designee Phone

no.  ( )

Yes. Complete the following. No

Personal identification

number (PIN) 

Your first name and initial Last name Your social security number

L

A

B

E

L

H

E

R

E

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

Home address (number and street). If you have a P.O. box, see page 11. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 11.



Label

(See page 11.)

Use the IRS

label.

Otherwise,

please print

or type.



If line 10 is larger than line 11, subtract line 11 from line 10. This is your refund.

If Form 8888 is attached, check here 

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 Credit for federal telephone excise tax paid. Attach Form 8913 if required. 9

10 10

378,041,793

506,533

2,927,208

382,025,692

42,946,831

514,570

43,754,774

31,862,147

12,560,078

667,452

Tax exempt interest = 797

0

F4868 payment = 6,255

Other net income or loss = 550,159

Total income = 382,025,692

276,354,423

58,156,342

Excess FICA / RRTA = 513

286,604

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

 AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 22,570,653

Single = 21,082,504 Joint = 1,488,149

*Includes 742,859 1040EZ-T returns
116

(99)

Schedule 1 Department of the Treasury—Internal Revenue Service

Interest and Ordinary Dividends

for Form 1040A Filers

(Form 1040A)

2006 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) 2006

9,879,636

1,937,481

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 2,324,309
117

(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 need more space, use the bottom of page 2.)

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 2005

expenses in 2006, see the instructions.

For Paperwork Reduction Act Notice, see Form 1040A instructions. Schedule 2 (Form 1040A) 2006

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) 2006 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 2006 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

6,633,195

5,056,896

1,316,594

5,321,763

60,031,057

12,642,243

5,281,024

current yr. - 1,389,344

Total credit - 1,036,440

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 2,074,518
118

( )

Schedule 2 (Form 1040A) 2006

Enter the total amount of dependent care benefits you received

for 2006. 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 2007. See

the instructions.

Combine lines 12 through 14. See the instructions.

14

14

15

Enter the total amount of qualified expenses

incurred in 2006 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 2005 expenses in 2006, 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) 2006

● 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 2005 and used in 2006

during the grace period. See the instructions.

13

13

238,868

449,062

60,031,057

12,642,243

195,069

21,202

195,069

5,321,763

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
119

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

substantial gainful activity in 2006, check this box 

(99)

Schedule 3 Department of the Treasury—Internal Revenue Service

Credit for the Elderly or the Disabled

for Form 1040A Filers (Form 1040A) 2006 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 2006:

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 2006 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 2006 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) 2006

● 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 2006: 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 2006.

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

TIP

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 213,818
120

Schedule 3 (Form 1040A) 2006

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 2006.

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) 2006

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.

*

638,205

182,831

*

187,444

529,074

264,558

452,002

307,322

9,160

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
121

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

Taxes You 5 State and local income taxes 5

Paid 6 Real estate taxes (see page A-3) 6

8 Other taxes. List type and amount 

(See

page A-3.)

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-3

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

11

(See

page A-3.)

11

12

Points not reported to you on Form 1098. See page A-4 

for special rules

12

13 Investment interest. Attach Form 4952 if required. (See

page A-4.) 13

14 Add lines 10 through 13 14

Gifts to 

Charity 15

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

more, see page A-5

16

Other than by cash or check. If any gift of $250 or more, 

see page A-5. You must attach Form 8283 if over $500

16

17 Carryover from prior year 17

18 Add lines 15 through 17 18

19 Casualty or theft loss(es). Attach Form 4684. (See page A-6.) 

Casualty and 

Theft Losses 19

Unreimbursed employee expenses—job travel, union

dues, job education, etc. Attach Form 2106 or 2106-EZ 

if required. (See page A-6.) 

Job Expenses 20

and Certain

Miscellaneous

Deductions

22 Other expenses—investment, safe deposit box, etc. List

type and amount 

(See

page A-6.)

23 Add lines 20 through 22 

24 Enter amount from Form 1040, line 38

25 Multiply line 24 by 2% (.02)

26 Subtract line 25 from line 23. If line 25 is more than line 23, enter -0- 26

Other 27 Other—from list on page A-7. List type and amount  

Miscellaneous

Deductions 27

Total 28

Itemized

Deductions 28

For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule A (Form 1040) 2006

24

20

22

23

If you made a

gift and got a

benefit for it,

see page A-4.

25

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 27. Also, enter this amount on Form 1040, line 40.

Yes. Your deduction may be limited. See page A-7 for the amount to enter.

Cat. No. 11330X



Note.

Personal

interest is

not

deductible.



7 Personal property taxes 7

21 Tax preparation fees 21

Is Form 1040, line 38, over $150,500 (over $75,250 if married filing separately)?

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

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

06

110,362,922

39,659,600

70,704,272

265,306,032

156,384,349

8,958,052

2,125,666

432,774,100

437,057,932

6,093,762

2,591,861

24,731,289

470,474,844

144,223,015

52,631,443

25,122,432

186,646,644

5,135,555

75,600,830

5,758,548

29,472,844

110,832,221

71,010,441

76,666,241

Gambling loss deduction = 19,100,144

21,987,875

1,229,237,288

Propterty income, casualty & theft deduction = 362,431

Other than gambling ded. = 2,525,301

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total scheduled filed = 49,633,233

Income tax = 246,381,591

General sales tax = 18,924,441
122

Schedules A&B (Form 1040) 2006 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) 2006

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 2006, 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 2006, did you receive a distribution from, or were you the grantor of, or transferor to, a

foreign trust? If “Yes,” you may have to file Form 3520. See page B-2 

8

212,793,440

37,603

194,876,474

Total Schedules Filed = 25,836,657 Filed Electronically = 10,793,887

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Of the total schedules filed, F1040 = 23,512,348

F1040A = 2,324,309

The component parts of line 2 are as follows:

F1040 = 202,913,804 F1040A = 9,879,636

The component parts of line 6 are as follows:

F1040 = 192,938,992 F1040A = 1,937,481
123

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 2006? If “No,” see page C-3 for limit on losses

If you started or acquired this business during 2006, 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) 2006

(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-6). 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-6).

● 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-6). 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

06

1,300,090,323

4,347,064

1,295,743,259

446,661,854

849,081,405

23,092,739

872,174,144

15,292,528

75,513,553

15,578,803

34,682,027

1,058,233

38,924,071

2,875,854

19,042,606

6,289,256

7,112,165

10,129,004

1,261,935

9,323,523

31,212,124

15,749,512

32,235,613

17,650,616

11,862,078

7,308,792

23,836,617

77,046,866

110,660,352

581,307,776

290,866,129

10,109,773

281,527,260

nondeductible loss (+)/suspended loss carryover (-) = 770,666

13,067,028

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 22,076,125

Includes 4,027,891 Schedule C-EZ's

Includes 4,027,891 Schedule C-EZ's
124

Schedule C (Form 1040) 2006 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 2006, 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

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) 2006

37,658,119

275,466,006

30,240,724

60,318,161

84,541,294

41,562,451

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
125

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) 2006

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 2006, 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

06

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 4,027,891 Information tabulated with the Sch. C's
126

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-6 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) 2006

( )

4 4

Part I

Part II

13

(b) Date

acquired

(Mo., day, yr.)

2

9

(99)

(a) Description of property

(Example: 100 sh. XYZ Co.)

(c) Date sold

(Mo., day, yr.)

(b) Date

acquired

(Mo., day, yr.)

(e) Cost or other basis

(see page D-7 of

the instructions)

(d) Sales price

(see page D-6 of

the instructions)

7

(f) Gain or (loss)

Subtract (e) from (d)

06

6,397,788

2,738,770,939

3,323,386

17,873,014

105,089,820

-77,494,418

1,484,809,848

288,035,257

Short term non-ded. loss = *

232,285,931

185,415,943

51,000,528

201,030,762

555,719,833

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Long term non-ded. loss = *

Total Schedules Filed = 22,743,370 Total sales reported with Form 1099 = 4,223,580,787

* Entry for this line is greater than zero, but too small to report
127

Schedule D (Form 1040) 2006

Summary

Combine lines 7 and 15 and enter the result. If line 16 is a loss, skip lines 17 through 20, and

go to line 21. If a gain, enter the gain on Form 1040, line 13, or Form 1040NR, line 14. Then go 

to line 17 below 

16

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) 2006

21

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

page D-9 of the instructions 

20

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

of:

21

19

● The loss on line 16 or

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

Yes. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete

the Qualified Dividends and Capital Gain Tax Worksheet on page 38 of the Instructions for

Form 1040 (or in the Instructions for Form 1040NR). Do not complete lines 21 and 22 below.

No. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete the 

Schedule D Tax Worksheet on page D-10 of the instructions. Do not complete lines 21 and

22 below.

22 Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b?

Yes. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete

the Qualified Dividends and Capital Gain Tax Worksheet on page 38 of the Instructions for

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

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

( )

17 Are lines 15 and 16 both gains?

Yes. Go to line 18.

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

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

478,225,415

25,018,082

3,351,630

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
128

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). 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-4)

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) 2006

Part I

Management fees

(99)

For each rental real estate property

listed on line 1, did you or your family

use it during the tax year for personal

purposes for more than the greater of:

● 14 days or

● 10% of the total days rented at

fair rental value?

(See page E-3.)

06

RENT

ROYALTY

234,069,579

22,848,212

69,927,494

6,177,827

192,319,612 3,423,890

52,398,831 2,383,526

-10,648,863 17,040,795

51,342,377

18,437,544

4,434,195

79,570,209

59,174,928

20,395,281

nondeductible rental loss

suspended loss carryover

12,663,593 3,534,445 1,682,001

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 17,306,790
129

Schedule E (Form 1040) 2006 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-1), 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) 2006

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.

21,606,600 63,906,643 69,904,264 4,532,094 191,697,983

4,766,895 43,121,252 57,856,980 18,684,692 304,102,962

602,828,840

177,351,526

425,477,314

652,293

19,701,424

2,518,001

17,183,423

34,415

10,557,622

1,865,708

9,143,802

61,462,291

16,915,309

PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS PARTNERSHIPS

S-CORPS S-CORPS S-CORPS S-CORPS S-CORPS

2,997,397

466,087,829

E26210 495,800,945

* 1,110

E26210 E26210 E26210

26,373,495

107,027,895

127,761,245 23,216,787

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

* Entry for this line is greater than zero, but too small to report
130

 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) 2006

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 2006

months

Yes.

months

If the child was born before 1988—

Was the child permanently and totally disabled during

any part of 2006?

b

Yes.

First name Last name First name Last name

Name(s) shown on return Your social security number

(99)

EIC

1040A

1040

Complete and attach to Form 1040A or 1040

only if you have a qualifying child.

● Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s

social security card. Otherwise, at the time we process your return, we may reduce or disallow your

EIC. If the name or SSN on the child’s social security card is not correct, call the Social Security

Administration at 1-800-772-1213.

Child 1 Child 2

If you have more than two qualifying children, you

only have to list two to get the maximum credit.

The child must have an SSN as defined on page 43

of the Form 1040A instructions or page 49 of the

Form 1040 instructions unless the child was born and

died in 2006. If your child was born and died in 2006

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

2006 but less than 7 months, enter “7.”

● If the child was born or died in 2006 and your

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

or she was alive during 2006, 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 2006, 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 2006 and a

student?

a

Child’s year of birth

If born after 1987, skip lines 4a

and 4b; go to line 5.

Year

If born after 1987, skip lines 4a

and 4b; go to line 5.

Year 3

CAUTION

TIP

06

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 18,231,508 Filed Electronically = 15,121,420
131

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

C Accounting method: Cash Accrual D Employer ID number (EIN), if any

E Did you “materially participate” in the operation of this business during 2006? 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 2006 8a 8b Taxable amount 8b

c If election to defer to 2007 is attached, check here  8d Amount deferred from 2005 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-5):

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-4)

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-6).

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) 2006

 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



(99)



06

17,710,541

**1,310,464

**7,545,548 **7,485,630

**169,953

2,206,578 **1,907,842

**3,693,938

104,015,682

3,256,372

20,238,867

359,772

6,314,516

4,342,574

4,003,619

5,270,810

21,866

7,372,300

5,322,469

3,861,360

2,687,930

121,026,968

-15,331,319

Nondeductible Loss (+) / Suspended Carryover (-)

 = 76,279

Total of all unmarked expenses = 26,280,569

27,337,016

9,647,494

**72,607,190

**1,293,346

**1,363,098

**132,713

**7,989,194

1,745,739

4,214,301

143,629

13,042,726

8,722,926

3,824,623

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 1,980,032

** Denotes that the line item is the addition of both cash and accrual methods of accounting
132

Schedule F (Form 1040) 2006 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 Animal 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) 2006

CAUTION

**1,310,464

**7,545,548 **7,485,630

**169,953

**1,907,842

**3,693,938

2,496,721

1,603,688

**72,607,190

**1,293,346

**1,363,098

**132,713

**7,989,194

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2006 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
133

SCHEDULE J OMB No. 1545-0074 Income Averaging for

(Form 1040) Farmers and Fishermen

 Attach to Form 1040 or Form 1040NR. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 20

Name(s) shown on return Social security number (SSN)

1

2

3 3

4 4

5

5

6 6

7 7

8 8

9

9

10 10

11

 See Instructions for Schedule J (Form 1040).

1

2

Enter the taxable income from your 2006 Form 1040, line 43, or Form 1040NR, line 40

Enter your elected farm income (see page J-1). Do not enter more than the amount on line 1

Subtract line 2 from line 1 

Figure the tax on the amount on line 3 using the 2006 tax rates (see page J-2)

If you used Schedule J to figure your tax for:

● 2005, enter the amount from your 2005 Schedule J, line 11.

● 2004 but not 2005, enter the amount from your 2004 Schedule J, line 15.

● 2003 but not 2004 nor 2005, enter the amount from your 2003 

Schedule J, line 3.

Otherwise, enter the taxable income from your 2003 Form 1040, 

line 40; Form 1040A, line 27; Form 1040EZ, line 6; or Form 1040NR, 

line 38. If zero or less, see page J-2.

Divide the amount on line 2 by 3.0 

Combine lines 5 and 6. If zero or less, enter -0-

Figure the tax on the amount on line 7 using the 2003 tax rates (see page J-3) 

If you used Schedule J to figure your tax for:

● 2005, enter the amount from your 2005 Schedule J, line 15.

● 2004 but not 2005, enter the amount from your 2004

Schedule J, line 3. 

Otherwise, enter the taxable income from your 2004 Form 1040, 

line 42; Form 1040A, line 27; Form 1040EZ, line 6; or Form

1040NR, line 39. If zero or less, see page J-5.

Enter the amount from line 6 

Combine lines 9 and 10. If less than zero, enter as a negative amount

Figure the tax on the amount on line 11 using the 2004 tax rates (see page J-6) 

If you used Schedule J to figure your tax for 2005, enter the amount

from your 2005 Schedule J, line 3. Otherwise, enter the taxable income 

from your 2005 Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, 

line 6; or Form 1040NR, line 40. If zero or less, see page J-8 

Enter the amount from line 6 

Combine lines 13 and 14. If less than zero, enter as a negative amount

Figure the tax on the amount on line 15 using the 2005 tax rates (see page J-8) 

Add lines 4, 8, 12, and 16

If you used Schedule J to figure your tax for:

● 2005, enter the amount from your 2005 Schedule J, line 12.

● 2004 but not 2005, enter the amount from your 2004

Schedule J, line 16.

● 2003 but not 2004 nor 2005, enter the amount from your 2003 

Schedule J, line 4.

Otherwise, enter the tax from your 2003 Form 1040, line 41;* 

Form 1040A, line 28;* Form 1040EZ, line 10; or Form 1040NR, line 39.*

If you used Schedule J to figure your tax for:

● 2005, enter the amount from your 2005 Schedule J, line 16.

● 2004 but not 2005, enter the amount from your 2004

 Schedule J, line 4.

Otherwise, enter the tax from your 2004 Form 1040, line 43;* 

Form 1040A, line 28;* Form 1040EZ, line 10; or Form 1040NR, line 40.*

If you used Schedule J to figure your tax for 2005, enter the amount from your 

2005 Schedule J, line 4. Otherwise, enter the tax from your 2005 Form 1040,

line 44;* Form 1040A, line 28;* Form 1040EZ, line 10; or Form 1040NR, line 41*

Add lines 18 through 20

Tax. Subtract line 21 from line 17. Also include this amount on Form 1040, line 44 or Form 1040NR, line 41

12

13

14

15

16

17

18

19

20

21

22

For Paperwork Reduction Act Notice, see Form 1040 or Form 1040NR instructions. Cat. No. 25513Y Schedule J (Form 1040) 2006

11

12

13

14

15

16

17

18

19

20

21

22

*Do not include tax from Form 8814 or 4972 or from recapture of an education credit. Also, do not

include alternative minimum tax from Form 1040A.

Caution. Your tax may be less if you figure it using the 2006 Tax Table, Tax Computation Worksheet, 

Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or Foreign Earned 

Income Tax Worksheet. Attach Schedule J only if you are using it to figure your tax.

(99)









06

1,714,369

3,340,049

527,107

504,994

619,759

2,136,275

425,027

408,188

511,227

861,423

581,137

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 55,253
134

(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 2006:

● 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 2006, check this box  

● If you checked this box, you do not have to get another statement for 2006.

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) 2006

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 2006 8

separately

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

you lived apart from your spouse for all of 2006 9

Did you check

box 1, 3, 7,

or 8?

Single,

Head of household, or 

Qualifying widow(er)

And by the end of 2006: 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 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

06

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 213,828
135

Schedule R (Form 1040) 2006 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 2006.

13

a Nontaxable part of social security benefits and

13a Nontaxable part of railroad retirement benefits

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

b Nontaxable veterans’ pensions and

13b Any other pension, annuity, or disability benefit that

is excluded from income under any other provision

of law (see page R-3).

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) 2006

21 Enter the amount from Form 1040, line 46 

23 Subtract line 22 from line 21 

Add the amounts from Form 1040, lines 47 and 48, and enter 

the total 

22

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

on Form 1040, line 49 

24

22

21

20

23

TIP

*

1,142,140

304,810

1,146,148

573,109

877,919

538,643

14,571

300,156

*

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

* Entry for this line is greater than zero, but too small to report
136

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) 2006

● 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

● $94,200 or less, multiply line 4 by 15.3% (.153). Enter the result here and on 

Form 1040, line 58.

● More than $94,200, multiply line 4 by 2.9% (.029). Then, add $11,680.80 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 2006?

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 $94,200?

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-3)?

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



No 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-3).

6

5

6



(99)

06

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

7,807,791

483,367,604

453,564,992

47,842,244

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Schedules Filed = 17,119,914
137

Schedule SE (Form 1040) 2006 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

94,200 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 2006

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 $94,200 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 9) 8b

c Add lines 8a and 8b 8c

8a

9 Subtract line 8c 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-3)

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) 2006

12

7,807,791

483,367,604

453,564,992

453,978,934

804,088

454,721,439

109,325,643

34,655,112

13,186,890

47,842,244

34,921

14,317

109,118,698

206,945

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
138

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)

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 20 (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 (2006)

Part I

(99)

06

30,170,272

1,691,929

4,852,332

16,660,854

53,375,387

2,261,577

51,173,778

9,484,932

566,069

8,951,403

5,129,804

56,303,582

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 8,664,367 Includes 4,210,735 Form 2106-EZ's
139

Form 2106 (2006) 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 2006 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 44.5¢ (.445)

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 (2006)

22 25,644,439

2,649,053

COMBINED
140

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 44.5¢ 

(.445)

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 20 

(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 (2006)

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 2006.

● 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 2006, enter the number of miles you used your vehicle for:

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

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

Do you have evidence to support your deduction?

If “Yes,” is the evidence written?

Business

Yes No

b Commuting (see instructions) c Other

Yes No

Yes No

Yes No

(99)

For Paperwork Reduction Act Notice, see page 4.

Caution: You can use the standard mileage rate for 2006 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.

06

1

Total Forms Filed = 4,210,735

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
141

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 2006, or other tax year of the

regulated investment company (RIC) or the

real estate investment trust (REIT)

beginning , 2006, and

ending ,

(99)

20

1c Collectibles (28%) gain

06

61,164

0

946

*

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 55,401

* Entry for this line is greater than zero, but too small to report
142

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 need more space, use the bottom of page 2.)

(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 33

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 2005 expenses in 2006, see

the instructions

9

For Paperwork Reduction Act Notice, see page 4 of the instructions. Form 2441 (2006)

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

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 2006 for the

person listed in column (a)

8

6

● Dependent Care Benefits ● Qualifying Person(s) ● Qualified Expenses

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

11

10

11

Enter the amount from Form 1040, line 46, minus any amount on Form 1040, line 47, or

Form 1040NR, line 43, minus any amount on Form 1040NR, line 44

06

Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10

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

28,993,377

20,170,536

6,590,836

18,035,415

368,803,384

174,672,796

17,727,982

4,032,315

3,486,637

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 7,269,042
143

Form 2441 (2006) Page 2

Dependent Care Benefits

Enter the total amount of dependent care benefits you received in 2006. 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 2005 and used in 2006 during the grace

period. See instructions

Enter the amount, if any, you forfeited or carried forward to 2007. See instructions

Enter the total amount of qualified expenses incurred

in 2006 for the care of the qualifying person(s)

13

16

Enter the smaller of line 15 or 16 17

14

Enter your earned income. See instructions

16

18

Enter the amount shown below that applies

to you.

19

Enter the smallest of line 17, 18, or 19

17

20

Enter the amount from line 12 that you received from your sole proprietorship or partnership. 

If you did not receive any such amounts, enter -0-

18

21

Taxable benefits. Subtract line 27 from line 22. 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”

19

28

Part III

To claim the child and dependent care

credit, complete lines 29–33 below.

29

30

31

20

21

28

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

Subtract line 30 from line 29. If zero or less, stop. You cannot take the credit. 

Exception. If you paid 2005 expenses in 2006, see the instructions for line 9 

Enter the smaller of line 31 or 32. Also, enter this amount on line 3 on the front of this

form and complete lines 4–11

Add lines 24 and 27

33

30

31

33

13

14

12

12

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

on line 30 above. Then, add the amounts in column (c) and enter the total here

32

32

Form 2441 (2006)

● 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.

22 Subtract line 21 from line 15

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

spouse’s earned income on line 19)

23

Deductible benefits. Enter the smallest of line 20, 21, or 23. Also, include this amount

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

24

25 Enter the smaller of line 20 or 23

26 Enter the amount from line 24 

27 Excluded benefits. Subtract line 26 from line 25. If zero or less, enter -0-

25

26

22

23

24

27

15 15 Combine lines 12 through 14. See instructions

( )

3,504,249

9,522

7,103,177

368,803,384

174,672,796

48,410

13,676

831,684

2,572,421

18,035,415

2,558,744

84,119
144

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

43,911

103,359

*

*

Nondeductible investment credit = 174 220,535

439,107

516,793

19,085

35,747

430

*

*

*

*

1,385

16,843

*

*

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 35,590

* Entry for this line is greater than zero, but too small to report
145

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 2006 (see instructions)

Carryforward of general business credit to 2006. See instructions for the schedule to attach 

Carryback of general business credit from 2007 (see instructions)

Current year credit. Add lines 4 through 7

Part I

2

b

d

e

f

g

6

Add lines 1a through 1aa

q

h

i

j

k

l

1h

1i

1j

1k

1p

1a

1b

1d

1e

1f

1g

Investment credit (attach Form 3468)

Work opportunity credit (Form 5884)

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)

Enhanced oil recovery credit only from partnerships and S corporations (see instructions)

Renewable electricity production credit (Form 8835, Section A only)

Indian employment credit (Form 8845)

Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846)

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

Mine rescue team training credit (Form 8923)

1q

p

1l

Orphan drug credit (Form 8820)

c Welfare-to-work credit (Form 8861) 1c

8

7

1r r

General credits from an electing large partnership (Schedule K-1 (Form 1065-B))

(99)

1m

New markets credit (Form 8874) (enter EIN if claiming this credit from a pass-through entity:

- )

m

1n

Credit for small employer pension plan startup costs (Form 8881) (do not enter more than $500)

n

1o

Credit for employer-provided child care facilities and services (Form 8882) (enter EIN if claiming 

this credit from a pass-through entity: - )

o

x

w

Biodiesel and renewable diesel fuels credit (attach Form 8864)

Low sulfur diesel fuel production credit (Form 8896)

1x

1w

06

Qualified railroad track maintenance credit (Form 8900)

y 1y

Distilled spirits credit (Form 8906)

s Nonconventional source fuel credit (Form 8907) 1s

1t t Energy efficient home credit (Form 8908)

u 1u

v Alternative motor vehicle credit (Form 8910) 1v

Alternative fuel vehicle refueling property credit (Form 8911)

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12392F Form 3800 (2006)

Credits for employers affected by Hurricane Katrina, Rita, or Wilma (Form 5884-A)

z 1z

Energy efficient appliance credit (Form 8909)

aa

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 What’s New in the instructions.

1aa

 220,535

 320,727

 18,336

 387,959

 178,987

 1,251

 25,904

 18,759

 20,993

 301,482

 1,772

 2,939

 1,551

 4,217

 2,254

 27,975

 220

 2,036,627

 343,094

 1,693,533

 311,666

 3,218,751

 5,223,949

 4,358

 27,329

 9,248

 109,799

 21,214

**

 889

 46,494

 * 

 *

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 587,378

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

** Data Not Available
146

Page 2

Form 3800 (2006)

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 48 through 54 (or Form 1040NR, lines

45 through 49)

12a

c Qualified electric vehicle credit (Form 8834, line 20) 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 (2006)

● 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; Form 1120-A,

Part I, line 1; 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; or Form 1120-A, Part I, line 2

● 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 



 2,476,203

 78,139,628

 75,664,132

 16,820,224

 71,500,001

 1,302,464

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
147

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 (2006)

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 2006, the standard mileage rate for

using your vehicle to move to a new home

is 18 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

06

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

 2,544,227

 836,253

 3,380,480

 337,067

 3,065,970

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 1,100,438
148

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 (2006)

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

.193

$ .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 $ .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, 5, and 9, 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.

06

Kerosene Used in Commercial Aviation (Other Than Foreign Trade)

Kerosene taxed at $.244 (see Caution above line 1)

Kerosene taxed at $.219 (see Caution above line 1)

a

b

$ .200

.175

5

417

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

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

$

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 .194 412

Exported

.22

d Exported .244 414

353





355

Claimant certifies that the diesel fuel did not contain visible evidence of dye.

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here 

 52,452

 224

 101

 23,581

 *

 1,543

 5,032

 150

 *

 1,251

 *

 *

 * 

 124

2006 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 = 318,754

* Entry for this line is greater than zero, but too small to report
149

Form 4136 (2006) 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 (2006)

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

.200

346

c Nonexempt use in noncommercial aviation .025

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 .218

Use in commercial aviation (other than foreign trade)

taxed at $.219

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

Nontaxable Use of Kerosene Used in Noncommercial Aviation

Reserved for future use

9

10

Nontaxable use (other than state) taxed at $.219 (see

Caution above line 1)

a

b

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

346

(a) Type of use

$ $ .243

.218

Nontaxable use (other than state) taxed at $.244 (see

Caution above line 1)

369

 * 

0

 *

0

 *

0

 *

 *

 *

0

0

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

* Entry for this line is greater than zero, but too small to report
150

Liquefied petroleum gas (LPG)

Form 4136 (2006) Page 3

Nontaxable Use of Alternative Fuel (after September 30, 2006)

“P Series” fuels

a

b

Form 4136 (2006)

c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.)

14

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

$ .183 $ 419

.183

.183

15 Alternative Fuel Credit and Alternative Fuel Mixture Credit (after

September 30, 2006)

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 hydrocarbons 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 hydrocarbons 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

Use in certain intercity and local buses

Nontaxable Use of Liquefied Petroleum Gas (LPG) (before October 1, 2006)

Use in qualified local buses or school buses

a

b

c Other nontaxable use

12 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. 

11

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

352

(a) Type of use

$ .062 $

.136 361

.136 395

(b) Rate (c) Gallons of

alcohol

(d) Amount of credit (e) CRN

$ .51

.60

$ 393

394

13 Biodiesel or Renewable Diesel Mixture Credit

Claimant produced a mixture by mixing diesel fuel with biodiesel or renewable diesel. The biodiesel used to produce the biodiesel mixture

must meet ASTM D6751 and be registered with the EPA as a fuel and fuel additive under section 211 of the Clean Air Act. The mixture was 

sold by the claimant to any person for use as fuel or was used as a fuel by the claimant. Claimant has a certificate from the producer or

importer of the biodiesel which identifies the percentage of biodiesel and agri-biodiesel in the product, and has no reason to believe the

information is false. See the instructions for line 13 to see if you must attach the certificate.

Registration No. 

Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 4 in the Instructions for Form 4136 for the credit rate.

(a) Type of use

0

 *

0

0

 *

 *

0

 *

 *

0

 *

 *

0

0

0

 101

 *

 *

 *

0

0

0

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

* Entry for this line is greater than zero, but too small to report
151

Form 4136 (2006) Page 4

Form 4136 (2006)

19 Exported Dyed Fuels

Exported dyed diesel fuel

Exported dyed kerosene

a

b

16 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

$ 415

416

20 $

20 Total income tax credit claimed. Add lines 1 through 19, column (d). Enter here and on

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

28f(2); Form 1120S, line 23c; Form 1041, line 24h; or the proper line of other returns. 

Kerosene for use in aviation sold for the exclusive use of a state or local

government

c

346

369

.243

.218

Nontaxable use

Nontaxable Use of a Diesel-Water Fuel Emulsion

Exported

a

b

17

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

309

(a) Type of use

$ .197 $

.198 306

Blender credit

18 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 4 in the Instructions for Form 4136 for the credit rate.

0

0

0

 *

0

0

0

 *

 85,905

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
152

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 $108,000

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 $430,000

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 2005 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 2007. 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 2006 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 2006 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 2006 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 (2006)

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) placed in service during the tax year (see instructions) 

14

14

06

40,348,592

2,252,087

533,754,338

45,291,571

45,206,303

1,598,149

348,699,568

44,762,847

779,170

36,248

3,483,008

38,452,433

827,399

3,235,320

2,119,689

274,261

226,669

69,107

38,590

4,523,816

957,301

50,443

3,854

29,617

106,179,120

*

3,053,593

20,161,279

19,397,636

4,109,615

5,607,063

2,168,854

582,560

205,484,925

21,233

66,656,989

327,243,746

876,877

101,941

1,890,856

8,193

12,280,345

Total ADS Cost = 2,869,673 Total ADS Deduction = 83,913

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 12,020,625

undetermined type

Total GDS cost

undetermined type

Total GDS cost

6,301,156

* Entry for this line is greater than zero, but too small to report
153

Form 4562 (2006) 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 2006 tax year (see instructions):

43 Amortization of costs that began before your 2006 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 (2006)

Special allowance for qualified New York Liberty or 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

50,202,404

6,301,156

2,252,087

5,219,496

1,220,772

1,606,922

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
154

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

Enter the smaller of line 10 or $100. But if the loss arose in the Hurricane Katrina disaster area after August

24, 2005; Hurricane Rita disaster area after September 22, 2005; or Hurricane Wilma disaster area after

October 22, 2005, and was caused by that particular hurricane, enter -0-

11

12 Subtract line 11 from line 10 12

Caution: Use only one Form 4684 for lines 13 through 21.

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 Add the amounts on line 12 of all Forms 4684 on which you entered -0- on line 11 17

18 Is line 17 less than line 16?

18

For Paperwork Reduction Act Notice, see page 4 of the instructions. Form 4684 (2006)

● 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



19

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

trusts, see instructions 

19

20 Subtract line 19 from line 18. If zero or less, enter -0- 20

Add lines 17 and 20. Also enter the result on Schedule A (Form 1040), line 19, or Schedule A (Form 1040NR),

line 8. Estates and trusts, enter the result on the “Other deductions” line of your tax return

21

21

No. Stop. Enter the amount from line 16 on Schedule A (Form 1040), line 19, or Schedule A (Form 1040NR), 

line 8. Estates and trusts, enter the amount from line 16 on the “Other deductions” line of your tax return.

Yes. Subtract line 17 from line 16.

06

5,338

6,137,149

3,725,008

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 306,241
155

Form 4684 (2006) 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.)

22 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

23 Cost or adjusted basis of each property 23

Insurance or other reimbursement (whether or not

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

24

24

Note: If line 23 is more than line 24, skip line 25.

Gain from casualty or theft. If line 24 is more than line 

23, enter the difference here and on line 32 or line 37,

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

line 36. Also, skip lines 26 through 30 for that column.

See the instructions for line 4 if line 24 includes

insurance or other reimbursement you did not claim, or 

you received payment for your loss in a later tax year

25

25

Fair market value before casualty or theft 26 26

27 Fair market value after casualty or theft 27

28 Subtract line 27 from line 26 28

29 Enter the smaller of line 23 or line 28 29

Note: If the property was totally destroyed by

casualty or lost from theft, enter on line 29 the

amount from line 23.

30 Subtract line 24 from line 29. If zero or less, enter -0- 30

31 Casualty or theft loss. Add the amounts on line 30. Enter the total here and on line 32 or line 37 (see instructions) 31

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

32

33 Totals. Add the amounts on line 32 33

34 Combine line 33, 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 34

35 Enter the amount from line 33, column (b)(ii) here. Individuals, enter the amount from income-producing property 

on Schedule A (Form 1040), line 27, or Schedule A (Form 1040NR), line 16, and enter the amount from property 

used as an employee on Schedule A (Form 1040), line 22, or Schedule A (Form 1040NR), line 11. Estates and

trusts, partnerships, and S corporations, see instructions 35

Casualty or Theft of Property Held More Than One Year

36 Casualty or theft gains from Form 4797, line 32 36

37

38 38 Total losses. Add amounts on line 37, columns (b)(i) and (b)(ii)

39 Total gains. Add lines 36 and 37, column (c) 39

40 Add amounts on line 38, columns (b)(i) and (b)(ii) 40

Note: Partnerships, enter the amount from line 41a, 41b, or line 42 on Form 1065, Schedule K, line 11.

S corporations, enter the amount from line 41a or 41b on Form 1120S, Schedule K, line 10.

41 If the loss on line 40 is more than the gain on line 39:

a Combine line 38, column (b)(i) and line 39, 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 41a

b Enter the amount from line 38, column (b)(ii) here. Individuals, enter the amount from income-producing property 

on Schedule A (Form 1040), line 27, or Schedule A (Form 1040NR), line 16, and enter the amount from property 

used as an employee on Schedule A (Form 1040), line 22 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 41b

If the loss on line 40 is less than or equal to the gain on line 39, combine lines 39 and 40 and enter here. Partnerships 

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

42

42

( )

( )

( )

( )

( )

( )

( )

( ) ( )

( ) ( )

Part I

Part II

Form 4684 (2006)

Attachment Sequence No. 26

( )

-194,322

52,525

584,021

233,548

772,044

-511,435

-147,038

157,943

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
156

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 2006 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 42 

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 34 and 41a 

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 38, 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 27, and the part of the

loss from property used as an employee on Schedule A (Form 1040), line 22. 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 (2006)

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.

06

61,548,150

124,873,114

131,963

8,937,532

2,691,080

55,166,901

191,800,590

3,683,170

27,358,455

3,150,072

7,019,118

1,413,011

6,920,778

-239,878

299,259

149,119

4,673,243

*

4,676,722

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 3,133,256

* Entry for this line is greater than zero, but too small to report
157

Form 4797 (2006) 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 36. 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 (2006)

6,581,639

219,031

*

303,210

*

62,134,616

6,920,777

55,213,838

2006 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
158

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 2006 (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 2006 5a 5b Taxable amount 5b

c If election to defer to 2007 is attached, check here  5d Amount deferred from 2005 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 (2006)

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)

06

4,342,366

110,536

1,195,013 1,164,822

11,741

*

92,015 86,298

2,211,381

7,948,426

160,278

672,812

*

149,559

360,398

106,812

74,681

*

294,619

190,221

114,067

807,890

5,056,242

2,892,184

 Nondeductible loss (+)/Suspended loss carryover (-) = 105,212 620,202

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 635,521

* Entry for this line is greater than zero, but too small to report
159

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 2006 (see instructions) 1

2 Disallowed investment interest expense from 2005 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 (2006)

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 2007. 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 2006 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 2005.

Exception. You do not have to file Form 4952 

if all of the following apply.

g Enter the amount from lines 4b and 4e that you elect to include in investment income (see

instructions)

h Investment income. Add lines 4c, 4f, and 4g 4h

4g

4d

4e

Property held for investment. Property held

for investment includes property that

produces income, not derived in the ordinary

course of a trade or business, from interest,

dividends, annuities, or royalties. It also

includes property that produces gain or loss,

not derived in the ordinary course of a trade

or business, from the disposition of property

that produces these types of income or is

held for investment. However, it does not

include an interest in a passive activity.

Investment interest expense does not

include any of the following:

● Home mortgage interest.

● Interest expense that is properly allocable

to a passive activity. Generally, a passive

activity is any trade or business activity in

which you do not materially participate and

any rental activity. See the Instructions for

Form 8582, Passive Activity Loss Limitations,

for details.

● Any interest expense that is capitalized,

such as construction interest subject to

section 263A.

● Interest expense related to tax-exempt

interest income under section 265.

● Interest expense, disallowed under section

264, on indebtedness with respect to life

insurance, endowment, or annuity contracts

issued after June 8, 1997, even if the

proceeds were used to purchase any

property held for investment.

Exception. A working interest in an oil or

gas property that you held directly or through

an entity that did not limit your liability is

property held for investment, but only if you

did not materially participate in the activity.

(99)

rules apply to investment interest, personal

interest, trade or business interest, home

mortgage interest, and passive activity

interest. See Pub. 535, Business Expenses.

Part II—Net Investment

Income

Gross income from property held for

investment includes income, unless derived in

the ordinary course of a trade or business,

from interest, ordinary dividends (except

Alaska Permanent Fund dividends), annuities,

and royalties. Include investment income

Line 4a

06

32,589,950

15,866,772

48,456,722

131,996,293

48,646,913

83,349,379

290,358,725

265,013,451

25,345,274

4,740,313

113,434,967

8,515,550

105,853,367

19,070,027

29,386,695

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 1,813,952
160

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 2006 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 (2006)

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)

06

*

372,904

0

372,904

0

372,904

47,666

*

5,293

52,930

43,250

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 13,439
161

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 2005 Form 5329 (see instructions). If zero,

go to line 15

13

14 14

If your traditional IRA contributions for 2006 are less than your

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

15

2006 traditional IRA distributions included in income (see instructions)

15

2006 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 2006 (see instructions)

Additional Tax on Early Distributions

Complete this part if you took a taxable distribution (other than a qualified hurricane 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—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 (2006)

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 

on 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 2006 than is allowable or you had an amount

on line 17 of your 2005 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, 2006 

(including 2006 contributions made in 2007). 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

(99)

06

Part IV Additional Tax on Excess Contributions to Roth IRAs

Enter your excess contributions from line 24 of your 2005 Form 5329 (see instructions). If zero, go to line 23

If your Roth IRA contributions for 2006 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 2006 than is allowable or you had an amount on line 

25 of your 2005 Form 5329.

20 2006 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 2006 (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, 2006

(including 2006 contributions made in 2007). Include this amount on Form 1040, line 60, or Form 1040NR, line 55

25

21

22

23

24

25

19

20

11,876,673

1,203,007

7,100

9,182

70,959

201,082

214,965

12,445

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 1,469,483
162

Form 5329 (2006) Page 2

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

Minimum required distribution for 2006 (see instructions) 50

Amount actually distributed to you in 2006 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 2005 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, 2006 (including 2006 contributions made in 2007). 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 2005 Form 5329 (see instructions). If zero,

go to line 31

If the contributions to your Coverdell ESAs for 2006 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 2006 are less than the

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

2006 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 2006 (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 2006 than is allowable or you

had an amount on line 41 of your 2005 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 2006 were more than is allowable or you had an

amount on line 33 of your 2005 Form 5329.

28 2006 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 2006 (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, 2006 (including 2006 contributions made in 2007). Include this amount on Form

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

40

41

Form 5329 (2006)

( )

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, 2006 (including 

2006 contributions made in 2007). 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 2005 Form 5329. If zero, go to line 47 42

43 If the contributions to your HSAs for 2006 are less than the maximum 

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

44 2006 distributions from your HSAs from Form 8889, line 14

46 Prior year excess contributions. Subtract line 45 from line 42. If zero or less, enter -0- 46

47 Excess contributions for 2006 (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 2006 than is 

allowable or you had an amount on line 49 of your 2005 Form 5329.

*

260

18,495

*

9,999

34,756

137,986

4,523

2006 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
163

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 made to

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

12 12

7

Nonbusiness energy property credit. Enter the smaller of line 8 or line 11

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13540P Form 5695 (2006)

10

 See instructions. 06

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 windows (including skylights). Do not enter more than $2,000

c Exterior doors

d 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

2b

2c

2d

Add lines 2a through 2d 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

Enter the smaller of line 7 or $500 (If you jointly occupied the home, see instructions)

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 

51, or Form 1040NR, lines 44 through 46

Subtract line 10 from line 9. If zero or less, stop. You cannot take the nonbusiness energy

property credit

8

Name(s) shown on return Your social security number

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

2,492,433

2,913,021

1,848,345

324,034

7,577,833

757,923

196,513

160,842

11,691

369,047

1,126,969

968,526

956,277

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 4,361,437
164

Form 5695 (2006) Page 2

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

Form 5695 (2006)

Part II

16

13 13

15

20

Qualified solar electric property costs

14

23

24

25

27

28 28

29 29

30

24

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

1040, lines 47 through 51, 53, and 54, plus the amount, if any,

from line 12 of this form.

26

14 Multiply line 13 by 30% (.30)

Enter the smaller of line 14 or line 15

Qualified solar water heating property costs

Multiply line 17 by 30% (.30)

16

Maximum credit amount

Enter the smaller of line 18 or line 19

Qualified fuel cell property costs

Multiply line 21 by 30% (.30)

Kilowatt capacity of property on line 21 above  X $1,000

Enter the smaller of line 22 or line 23

25

● Child tax credit

● Mortgage interest credit

● Adoption credit

● District of Columbia first-time homebuyer credit

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

15 Maximum credit amount

17

18

19

20

21

22

17

19

18

21

23

22

Add lines 16, 20, and 24

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

Subtract line 27 from line 26. If zero or less, enter –0– here and on line 29

27

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

1040NR, lines 44 through 46, 48, and 49, plus the amount, if any,

from line 12 of this form. 

Residential energy efficient property credit. Enter the smaller of line 25 or line 28

Credit carryforward to 2007. If line 29 is less than line 25, subtract line 

29 from line 25 30

Part III Current Year Residential Energy Credits

31 Add lines 12 and 29. Enter here and on Form 1040, line 52, or Form 1040NR, line 47 31

2,000

2,000

285,077

85,524

31,651

107,148

32,145

20,926

3,111

933

597,774

733

53,310

443,737

56,648,799

42,985

10,325

999,262

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
165

OMB No. 1545-0219 Form 5884 Work Opportunity Credit

Department of the Treasury

Internal Revenue Service  Attach to your tax return. AttachmentSequence No. 77

Name(s) shown on return Identifying number

1 Enter on the applicable line below the total qualified first-year wages paid or incurred during the

tax year, and multiply by the percentage shown, for services of employees who began work for

you before the applicable date in the instructions and are certified (if required) as members of a

targeted group.

1a

2 Add lines 1a and 1b. See instructions for the adjustment you must make for salaries and wages 2

3 Work opportunity credit from partnerships, S corporations, cooperatives, estates, and trusts 3

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5; 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 1b of the 2006 Form 3800) 

4

4

Employees who worked for you at least 120 hours but fewer than

400 hours $  25% (.25)

Employees who worked for you at least 400 hours $  40% (.40)

a

b 1b

6 Cooperatives, estates, and trusts, subtract line 5 from line 4. Report the amount on the applicable 

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

(Rev. December 2006)

Amount allocated to the patrons of the cooperative or the beneficiaries of the estate or trust

(see instructions) 

5

5

6

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13570D Form 5884 (Rev. 12-2006)

Section references are to the Internal Revenue Code unless

otherwise noted.

You can claim or elect not to claim the work opportunity

credit any time within 3 years from the due date of your

return on either your original return or an amended return.

Generally, you must request and be issued a certification for

each employee from the state employment security agency

(SESA). The certification proves that the employee is a

member of a targeted group. You must receive the

certification by the day the individual begins work or

complete Form 8850, Pre-Screening Notice and Certification

Request for the Work Opportunity Credit, on or before the

day you offer the individual a job.

How To Claim the Credit

Purpose of Form

Use Form 5884 to claim the work opportunity credit for

qualified first-year wages you paid to or incurred for targeted

group employees during the tax year. Your business does

not have to be located in an empowerment zone, enterprise

community, or renewal community to qualify for this credit.

General Instructions

If you complete Form 8850, it must be signed by you and

the individual and submitted to the SESA by the 21st

calendar day after the individual begins work (the 28th day if

the employee begins work after December 31, 2006). If the

SESA denies the request, it will provide a written explanation

of the reason for denial. If a certification is revoked because

it was based on false information provided by the worker,

wages paid after the date you receive the notice of

revocation do not qualify for the credit.

The tax liability limit is no longer figured on this form;

instead, it must be figured on Form 3800, General Business

Credit.

What’s New

Taxpayers that are not partnerships, S corporations,

cooperatives, 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 1b 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.

Hurricane Katrina employee. A Hurricane Katrina

employee is an employee who had a main home in the core

disaster area on August 28, 2005, and, within a two-year

period beginning on that date, was hired for a job whose

principal place of employment is in the core disaster area.

The certification requirements described above do not apply

to Hurricane Katrina employees. Instead, the worker must

show the employer reasonable evidence that the worker is a

Hurricane Katrina employee. An employer may use Form

8850 to accept reasonable evidence that the worker is a

Hurricane Katrina employee. If the employer discovers that

the worker is not a Hurricane Katrina employee, wages paid

after the date of discovery will not qualify for the credit.

The Tax Relief and Health Care Act of 2006 extended the

work opportunity credit to cover employees who begin work

for the employer before January 1, 2008.

For employees who begin work for the employer after

December 31, 2006, the act also expanded the definition of a

targeted group employee, and increased the timeframe for

submitting Form 8850. For more information on these

changes, see Publication 553, Highlights of 2006 Tax

Changes.

2,217

13,574

15,791

100,203

115,924

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 18,431

Nondeductible credit = *
166

OMB No. 1545-1978 Form 5884-A Credits for Employers Affected by

(October 2006) Hurricane Katrina, Rita, or Wilma

Department of the Treasury

Internal Revenue Service  Attach to your tax return. Attachment

Sequence No. 77A

Name(s) shown on return Identifying number

1a Employers affected by Hurricane Katrina, enter the total

qualified wages paid or incurred after August 28, 2005, and

before January 1, 2006, while the business was inoperable 1a

Enter 40% of line 1d. You must subtract this amount from your deduction for salaries 

and wages

2

2

Employee retention credit from partnerships, S corporations, cooperatives, estates,

and trusts

3

3

Current year credit. Add lines 2 and 3. Report this amount on the applicable line of

Form 3800. If you have a credit from Section B, see instructions. S corporations,

partnerships, estates, trusts, cooperatives, regulated investment companies, and real

estate investment trusts, see instructions

4

4

For Paperwork Reduction Act Notice, see page 4. Cat. No. 47425B Form 5884-A (10-2006)

b Employers affected by Hurricane Rita, enter the total qualified

wages paid or incurred after September 23, 2005, and before

January 1, 2006, while the business was inoperable 1b

c Employers affected by Hurricane Wilma, enter the total qualified 

wages paid or incurred after October 23, 2005, and before

January 1, 2006, while the business was inoperable 1c

SECTION A. Employee Retention Credit (see instructions)

d Add amounts from lines 1a, 1b, and 1c 1d

SECTION B. Hurricane Katrina Housing Credit (see instructions)

Enter the value (up to $600 per month per employee) of qualified lodging furnished

in-kind to qualified employees during the tax year from January 1, 2006, through July 1, 

2006 (see instructions)

5

5

Enter 30% of line 5. You must subtract this amount from your deduction for salaries and 

wages

6

6

Hurricane Katrina housing credit from partnerships, S corporations, cooperatives,

estates, and trusts 

7

7

Current year credit. Add lines 6 and 7. Report this amount on the applicable line of

Form 3800. If you have a credit from Section A, see instructions. S corporations,

partnerships, estates, trusts, cooperatives, regulated investment companies, and real

estate investment trusts, see instructions

8

8

13,554

*

0

13,560

5,424

38,939

44,363

39

*

1,154

1,165

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 6,260

* Entry for this line is greater than zero, but too small to report
167

OMB No. 1545-0712

Form 6198 At-Risk Limitations

 Attach to your tax return. Department of the Treasury

Internal Revenue Service

Attachment  See separate instructions. Sequence No. 31

Name(s) shown on return Identifying number

Description of activity (see page 2 of the instructions)

Current Year Profit (Loss) From the Activity, Including Prior Year Nondeductible Amounts 

(see page 2 of the instructions).

1 Ordinary income (loss) from the activity (see page 2 of the instructions) 1

Gain (loss) from the sale or other disposition of assets used in the activity (or of your interest in

the activity) that you are reporting on:

2

a Schedule D 2a

b Form 4797 2b

c Other form or schedule 2c

Other income and gains from the activity, from Schedule K-1 of Form 1065, Form 1065-B, or

Form 1120S, that were not included on lines 1 through 2c

3

3

Other deductions and losses from the activity, including investment interest expense allowed

from Form 4952, that were not included on lines 1 through 2c

4

4

Current year profit (loss) from the activity. Combine lines 1 through 4. See page 3 of the

instructions before completing the rest of this form

5

5

Simplified Computation of Amount At Risk. See page 3 of the instructions before completing this part.

Adjusted basis (as defined in section 1011) in the activity (or in your interest in the activity) on

the first day of the tax year. Do not enter less than zero

6

6

7 Increases for the tax year (see page 3 of the instructions) 7

8 Add lines 6 and 7 8

9 Decreases for the tax year (see page 4 of the instructions) 9

10a Subtract line 9 from line 8 

10b

Detailed Computation of Amount At Risk. If you completed Part III of Form 6198 for 2005, see page 4

of the instructions.

11

Investment in the activity (or in your interest in the activity) at the effective date. Do not enter

less than zero 

11

12 Increases at effective date 12

13 Add lines 11 and 12 13

14 Decreases at effective date 14

15 Amount at risk (check box that applies):

a At effective date. Subtract line 14 from line 13. Do not enter less than zero. 15

b From 2005 Form 6198, line 19b. Do not enter the amount from line 10b of the 2005 form.

16 Increases since (check box that applies):

a Effective date b The end of your 2005 tax year 16

17 Add lines 15 and 16 17

18 Decreases since (check box that applies):

a Effective date b The end of your 2005 tax year 18

19a Subtract line 18 from line 17 

19b

Deductible Loss

20 Amount at risk. Enter the larger of line 10b or line 19b 20

Deductible loss. Enter the smaller of the line 5 loss (treated as a positive number) or line 20.

See page 7 of the instructions to find out how to report any deductible loss and any carryover.

21

21

Note: If the loss is from a passive activity, see the Instructions for Form 8582, Passive Activity Loss Limitations, or the Instructions for

Form 8810, Corporate Passive Activity Loss and Credit Limitations, to find out if the loss is allowed under the passive activity rules. 

If only part of the loss is subject to the passive activity loss rules, report only that part on Form 8582 or Form 8810, whichever

applies.

For Paperwork Reduction Act Notice, see page 8 of the instructions. Cat. No. 50012Y Form 6198 (2006)

Part IV

Part III

Part I

Part II



( )

If line 10a is more than zero, enter that amount here and go to line 20 (or complete Part III).

Otherwise, enter -0- and see Pub. 925 for information on the recapture rules

If line 19a is more than zero, enter that amount here and go to line 20. Otherwise, enter -0- and

see Pub. 925 for information on the recapture rules

( )

19a

10a

b

b

06

-46,956,003

53,087,137

12,501,033

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 402,575
168

OMB No. 1545-0074

Form 6251 Alternative Minimum Tax—Individuals

 See separate instructions.

Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040 or Form 1040NR. Sequence No. 32

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

17

Alternative Minimum Taxable Income (See instructions for how to complete each line.)

1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41 (minus any amount on Form

8914, line 6), and go to line 2. Otherwise, enter the amount from Form 1040, line 38 (minus any amount

on Form 8914, line 6), and go to line 7. (If less than zero, enter as a negative amount.)

2

3

Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4, or 21⁄2% of Form 1040, line 38

4

Miscellaneous deductions from Schedule A (Form 1040), line 26

Taxes from Schedule A (Form 1040), line 9

5

6 If Form 1040, line 38, is over $150,500 (over $75,250 if married filing separately), enter the amount from 

line 11 of the Itemized Deductions Worksheet on page A-7 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 or you are filing Form 2555 or 2555-EZ, go to line 31. If zero or

less and you are not filing Form 2555 or 2555-EZ, enter -0- 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 47). If you used Schedule J to figure your tax, the amount for 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 (2006)

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 $42,500

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 62,550

Married filing separately 75,000 31,275

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 $200,100, 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.



06

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

15

1,978,427,355

1,556,771

171,510,304

795,214

24,562,162

26,147,593

7,456,684

-82,511

424,675

34,664,221

2,231,935

81,549

1,930,997

1,140,457

1,365

-5,737,441

824,118

941,179

324,338

5,208

-37,707

73,833

102,335

13,658

246,400

135,637

9,789,390

360,112,303

1,876,378,738

431,727,011

9,500,972

422,289,983

428,798,317

21,563,717

2,171,427,757

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 8,683,021
169

36 Enter the amount from Form 6251, line 30 36

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 10 of the instructions)

Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the 

AMT, if necessary) (see page 10 of the instructions)

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)

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

37

38

39

40

41

42

43

46

48

54

55

39

40

41

42

47

37

38

Form 6251 (2006) 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 (2006)

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:

● $61,300 if married filing jointly or qualifying widow(er),

● $30,650 if single or married filing separately, or

● $41,050 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- 

645,194,122

18,654,089

664,577,415

273,672,197

735,542

3,552,801

446,323,000

89,070,084
170

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 2006 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 (2006)

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

/ /

06

72,111,757

19,843,887

52,267,870

509,609

51,780,555

169,321

70,522,127

73,430,953

73,600,274

96,758,314

42,226,098

334,978

41,891,120

40,601

*

20,008

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 888,811

* Entry for this line is greater than zero, but too small to report
171

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 (2006)

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 ( )

06

6,158,690

169,756

-1,575

6,157,116

118,865

2,510,399

6,275,981

3,765,584

32,602

2,815

284,997

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 289,440
172

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? 

35,965,624 37,457,753

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 6,148,798
173

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

15,144,901

3,911,055 1,064,625 6,734,778 193,998
174

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 2003 credit carryforward from line 18 of your 2005 Form 8396 4

5 Enter any 2004 credit carryforward from line 16 of your 2005 Form 8396 5

6 Enter any 2005 credit carryforward from line 19 of your 2005 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 2007. (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

2005 credit carryforward to 2007. Enter the smaller of line 6 or line 15

19

Subtract line 16 from line 15

2004 credit carryforward to 2007. Enter the smaller of line 5 or line 17

2006 credit carryforward to 2007. 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 (2006)

You must reduce your deduction for home mortgage interest on Schedule A (Form 1040)

by the amount on line 3.

 See instructions on back.

06

Name of Issuer of Mortgage Credit Certificate Mortgage Credit Certificate Number Issue Date

11

11

12 12

Enter the total of the amounts from Form 1040, lines 47 through 51 and line

53 plus any credit from Form 5695, line 12

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

line 48 plus any credit from Form 5695, line 12 }

49,315

1,774

8,830

11,907

71,826

48,366

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 55,834
175

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

2006 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 2006. Add lines 10, 14, and 15. See 

page 11 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 (2006)

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.

06

15,354,389

37,884,542

26,138,486

-48,668,640

14,371

235,094

249,465

39,329,057

25,106,251

35,278,503

-21,055,698

-69,973,802

57,069,122

320,182,442

393,888,765

100,776,368

30,103,968

15,316,773

43,373

772,064

13,744

13,826,102

34,837,148

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 3,554,402
176

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.

2,366

147,527

149,147

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 70,353

Non-deductible housing credit = *

*

* Entry for this line is greater than zero, but too small to report
177

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 2006, including those made for

2006 from January 1, 2007, through April 16, 2007 (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, 2007, through 

April 16, 2007

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, 2006, plus any outstanding rollovers. Subtract any

repayments of qualified hurricane distributions. If the result is zero or 

less, enter -0- (see page 5 of the instructions)

8

7

Enter the net amount you converted from traditional, SEP, and SIMPLE 

IRAs to Roth IRAs in 2006. 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

15a

Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2006 and earlier years

Cat. No. 63966F Form 8606 (2006)

In 2006, 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.

Taxable amount. Subtract line 15b from line 15a. If more than zero, also include this amount on

Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b





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 2006.

● You took distributions from a traditional, SEP, or SIMPLE IRA in 2006 and you made nondeductible contributions to 

a traditional IRA in 2006 or an earlier year. For this purpose, a distribution does not include a rollover (other than a

repayment of a qualified hurricane distribution), qualified charitable distribution, conversion, recharacterization, or

return of certain contributions.

● You converted part, but not all, of your traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2006 (excluding any portion 

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2006 or an earlier year.

Enter your distributions from traditional, SEP, and SIMPLE IRAs in

2006. Do not include rollovers (other than repayments of qualified

hurricane distributions), qualified charitable distributions, 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

15c

Note: You may be subject to an additional 10% tax on the amount on line 15c if you were under 

age 591⁄2 at the time of the distribution (see page 6 of the instructions).

(99)

06

Subtract line 12 from line 7

Amount on line 15a attributable to qualified hurricane distributions (see page 6 of the instructions). 

Also enter this amount on Form 8915, line 22 

b

c

15a

15b

Total Forms Filed = 2,044,896

3,214,921

18,912,520

22,127,440

25,080

22,102,360

64,269,385

4,861,797

406,243

69,537,424

64,755

673,177

737,928

21,389,512

4,173,085

4,186,599

17,215

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
178

Form 8606 (2006) 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 2006 (excluding 

any portion you recharacterized).

17

18

If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount 

on line 16 (see page 7 of the instructions) 

16

19 Enter your total nonqualified distributions from Roth IRAs in 2006 including any qualified first-time

homebuyer distributions (see page 7 of the instructions)

20 Qualified first-time homebuyer expenses (see page 7 of the instructions). Do not enter more

than $10,000

21 Subtract line 20 from line 19. If zero or less, enter -0- and skip lines 22 through 25

22 Enter your basis in Roth IRA contributions (see page 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 (2006)

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 2006, you cannot convert any amount from traditional, SEP, or SIMPLE IRAs to Roth IRAs 

for 2006. 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 2006. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2006 or 2007 (see page 7 

of the instructions) 

17

18

Distributions From Roth IRAs

Complete this part only if you took a distribution from a Roth IRA in 2006. For this purpose, a distribution does not

include a rollover (other than a repayment of a qualified hurricane distribution), qualified charitable distribution,

recharacterization, or return of certain contributions (see page 7 of the instructions).

25a Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c 

20

21

25a

2006 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

Taxable amount. Subtract line 25b from line 25a. If more than zero, also include this amount on 

Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b 

b Amount on line 25a attributable to qualified hurricane distributions (see page 8 of the instructions). 

Also enter this amount on Form 8915, line 23 

c

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 ( )

25b

25c

1,334,888

72,964

1,261,924

1,545,387

56,172

1,498,149

1,373,700

416,895

492,755

592,342

415,253

*

2006 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
179

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 11; Form 1040NR, line 41; or Form 1040NR-EZ, line 15. Do not 

include any tax from Form 4972 or 8814. 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 (2006)

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)

06

5,494,740

771,474

4,736,910

4,494,552

179,700,692

3,951,601

188,146,844

47,353,850

45,687,254

1,666,596

8,446,153 295,849

896,425

360,782

24,374

920,800

633,892

924,539

4,856,092

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 387,887
180

OMB No. 1545-1073

Form 8801

Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040, 1040NR, or 1041. Sequence No. 74

Name(s) shown on return Identifying number

Net Minimum Tax on Exclusion Items

1 Combine lines 1, 6, and 10 of your 2005 Form 6251. Estates and trusts, see instructions 1

2 Enter adjustments and preferences treated as exclusion items (see instructions) 2

3 ( ) 3 Minimum tax credit net operating loss deduction (see instructions)

Combine lines 1, 2, and 3. If zero or less, enter -0- here and on line 15 and go to Part II. If more 

than $191,000 and you were married filing separately for 2005, see instructions

4

4

5

Enter: $58,000 if married filing jointly or qualifying widow(er) for 2005; $40,250 if single or head

of household for 2005; or $29,000 if married filing separately for 2005. Estates and trusts, enter 

$22,500

5

6

Enter: $150,000 if married filing jointly or qualifying widow(er) for 2005; $112,500 if single or head 

of household for 2005; or $75,000 if married filing separately for 2005. 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

9 Subtract line 8 from line 5. If zero or less, enter -0-. If this form is for a child under age 14, see

instructions

10

Subtract line 9 from line 4. If zero or less, enter -0- here and on line 15 and go to Part II. Form

1040NR filers, see instructions

10

11

11 ● If for 2005 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 46 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 2005 Form 6251, line 34, or 2005 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

Minimum Tax Credit and Carryforward to 2007

Enter the amount from your 2005 Form 6251, line 35, or 2005 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

2005 minimum tax credit carryforward. Enter the amount from your 2005 Form 8801, line 26

20 Enter the total of your 2005 unallowed nonconventional source fuel credit and 2005 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 2006 regular income tax liability minus allowable credits (see instructions)

23

24 24

Enter the amount from your 2006 Form 6251, line 33, or 2006 Form 1041, Schedule I, line 54

25

Subtract line 23 from line 22. If zero or less, enter -0-

25

26

Minimum tax credit. Enter the smaller of line 21 or line 24. Also enter this amount on your 2006 

Form 1040, line 55; Form 1040NR, line 50; or Form 1041, Schedule G, line 2d

26

Minimum tax credit carryforward to 2007. Subtract line 25 from line 21. Keep a record of this 

amount because you may use it in future years

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 (2006)

(99)

 See separate instructions.

● All others: If line 10 is $175,000 or less ($87,500 or less if married filing separately for

2005), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract

$3,500 ($1,750 if married filing separately for 2005) from the result.

12

13



06

350,819,063

42,196,661

2,238,864

395,639,699

72,150,592

188,700,508

234,033,577

58,508,509

45,997,468

354,299,833

78,543,944

1,612,851

76,939,978

72,878,527

5,945,436

7,015,277

1,069,841

8,948,596

42,314

10,590,449

79,752,020

83,417,283

2,631,643

1,031,340

9,559,109

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 1,340,076
181

Tax Computation Using Maximum Capital Gains Rates

27 Enter the amount from Form 8801, line 10 27

28

Enter the amount from line 6 of your 2005 Qualified Dividends and

Capital Gain Tax Worksheet, the amount from line 13 of your 2005

Schedule D Tax Worksheet, or the amount from line 22 of the 2005

Schedule D (Form 1041), whichever applies*

28

29

Enter the amount from line 19 of your 2005 Schedule D (Form 1040), 

or line 14b, column (2), of the 2005 Schedule D (Form 1041)

29

30

Add lines 28 and 29, and enter the smaller of that result or the amount 

from line 10 of your 2005 Schedule D Tax Worksheet

30

31

32

Enter the smaller of line 27 or line 30

32

33

Subtract line 31 from line 27

33

34

If line 32 is $175,000 or less ($87,500 or less if married filing separately for 2005), multiply line

32 by 26% (.26). Otherwise, multiply line 32 by 28% (.28) and subtract $3,500 ($1,750 if married 

filing separately for 2005) from the result 

34

Enter:

● $59,400 if married filing jointly or qualifying widow(er) for 2005,

● $29,700 if single or married filing separately for 2005,

● $39,800 if head of household for 2005, or

● $2,000 for an estate or trust

37 Enter the smaller of line 27 or line 28 37

38

Form 8801 (2006) Page 2

Part III

39

40

Multiply line 38 by 5% (.05) 

Subtract line 38 from line 37

Subtract line 37 from line 31

Multiply line 42 by 25% (.25) 

Add lines 33, 39, 41, and 43

40

41

Caution. If you did not complete the 2005 Qualified Dividends and Capital Gain Tax Worksheet, 

the 2005 Schedule D Tax Worksheet, or Part V of the 2005 Schedule D (Form 1041), see the

instructions before completing this part.

If line 29 is zero or blank, skip lines 42 and 43 and go to line 44. Otherwise, go to line 42.

Form 8801 (2006)

Enter the smaller of line 36 or line 37

* The 2005 Qualified Dividends and Capital Gain Tax Worksheet is on page 38 of the 2005 Instructions for Form 1040. The 2005 Schedule D Tax Worksheet is on

page D-9 of the 2005 Instructions for Schedule D (Form 1040) (page 38 of the 2005 Instructions for Form 1041).

38

If line 27 is $175,000 or less ($87,500 or less if married filing separately for 2005), multiply line

27 by 26% (.26). Otherwise, multiply line 27 by 28% (.28) and subtract $3,500 ($1,750 if married 

filing separately for 2005) from the result

Enter the smaller of line 44 or line 45 here and on line 11 46

31

39

Multiply line 40 by 15% (.15) 

44

42

43

45

41

42

43

44

46

45

35 Enter the amount from line 7 of your 2005 Qualified Dividends and Capital 

Gain Tax Worksheet, the amount from line 14 of your 2005 Schedule D Tax 

Worksheet, or the amount from line 23 of the 2005 Schedule D (Form 1041), 

whichever applies. If you did not complete either worksheet or Part V of

the 2005 Schedule D (Form 1041), enter -0- 35

36 Subtract line 35 from line 34. If zero or less, enter -0- 36

If you figured your 2005 tax using the 2005 Qualified Dividends and 

Capital Gain Tax Worksheet, skip line 29 and enter the amount

from line 28 on line 30. Otherwise, go to line 29.

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
182

Yes. Subtract $11,300 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 (2006)

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 uncollected social security and

Medicare or tier 1 RRTA taxes included on 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 43

(see instructions on back).

Enter the amount from line 1 of your Child Tax Credit Worksheet on page 43 of the Form 1040 instructions, 

page 38 of the Form 1040A instructions, or page 20 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 53, Form 1040A, line 33, or Form 1040NR, line 48

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 $11,300?

No. Leave line 5 blank and enter -0- on line 6.

4a

5

Multiply the amount on line 5 by 15% (.15) and enter the result

7

Next. Do you have three or more qualifying children?

No. If line 6 is zero, stop; you cannot take this credit. Otherwise, skip Part II and enter the

smaller of line 3 or line 6 on line 13.

Yes.

7

8

9

10

10

11 Subtract line 10 from line 9. If zero or less, enter -0- 11

12 Enter the larger of line 6 or line 11 12

Next, enter the smaller of line 3 or line 12 on line 13.

13 This is your additional child tax credit

Part III

Part I

Part II

All Filers

Certain Filers Who Have Three or More Qualifying Children

Additional Child Tax Credit

If line 6 is equal to or more than line 3, skip Part II and enter the amount from line 3 on

line 13. Otherwise, go to line 7.

(99)

4b

Nontaxable combat pay (see instructions on

back)

b

1040NR 06 . . . . . . . . . .

1040

1040A

. . . . . . . . . .

1040NR

. . . . . . . . . .

Enter the total of the amounts from Form 1040NR, line 

54, plus any uncollected social security and Medicare

or tier 1 RRTA taxes included on line 58.

1040NR filers:

1040NR filers: Enter the amount from Form 1040NR, line 61.

30,465,343

6,864,104

23,601,239

420,325,268

244,423,455

36,663,947

2,492,570

356,318

2,848,888

3,209,419

1,357,232

2,867,008

16,248,889

2,863,507

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 15,717,145
183

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 (2006)



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.

06

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

.

.

135,043

5,740

236,382

143,636

515,061

68,141

140,916

14,120

Total Forms Filed = 294,748

83,217

27,295

46,547

139,151

73,841

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Combined Totals for Form 8814
184

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 (2006)

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

06

Related Party Exchange Information

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 207,687
185

Form 8824 (2006) 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 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 (2006)

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.

2,041,735

44,457,107

1,119,077

922,658

6,779,460

70,448,744

77,228,204

45,732,149

31,496,055

5,485,584

76,557

5,427,861

5,504,418

25,992,295

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
186

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

1989 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 (2006)

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 $164,410?

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 2005 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 $164,410 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 b 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

$10,960 $10,960

1040 filers: Enter the total of any amounts from

Form 1040, lines 47 through 51 and line 53;

Form 8396, line 11; and Form 5695, line 12.

5

6

16

1040NR filers: Enter the total of any amounts from

Form 1040NR, lines 44 through 46 and line

48; Form 8396, line 11; and Form 5695,

line 12.

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 2006.

Qualified adoption expenses (see page 4

of the instructions)

06

486,217

427,138

643,281 32,623

351,184

409,733

895,951

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 98,629
187

Form 8839 (2006) 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 $164,410?

Excluded benefits. Subtract line 29 from line 25 30

31

Part III

27

Employer-provided adoption benefits

you received in 2006. This amount

should be shown in box 12 of your

2006 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

2006, 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 either of the following applies.

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 4 of the instructions

for the amount to enter.

Subtract line 20 from line 19

19

21



Maximum exclusion per child 19

Form 8839 (2006)

No. Skip lines 27 and 28, and

enter -0- on line 29.

Yes. Subtract $164,410 from

line 26

30

31

$10,960 00 $10,960 00

No.

Yes.

● The total adoption expenses you paid in 2006 were not fully reimbursed by your employer and the adoption

became final in 2006 or earlier.

● You adopted a child with special needs and the adoption became final in 2006.

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



23,526

17,848

5,678

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
188

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 2006 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 parterships, S corporations,

cooperatives, estates, and trusts

Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others,

continue on 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 2006 (see instructions)

Carryback of empowerment zone and renewal community employment credit from 2007 (see instructions)

Add lines 6 through 9. Cooperatives, estates, and trusts, continue on 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 (2006)

8 Carryforward of empowerment zone and renewal community employment credit to 2006 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; Form 1120-A, 

Part I, line 1; or the applicable line of your return

●

●

16a 16a

b Credits from Form 1040, lines 48 through 54 (or Form 1040NR, lines 45 through 49) 16b

16d

Foreign tax credit

d

e 16e

Qualified electric vehicle credit (Form 8834, line 20)

f

Alternative motor vehicle credit (Form 8910, line 18)

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 (see instructions)

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; Form 1120-A, 

Part I, line 2; 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

●

●

● 

06

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

287,582

291,714

11,296,908

10,617,504

7,963,131

11,587,917

2,659,713

120,603

1,250

5,549

13,680

114,388

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

Total Forms Filed = 38,475
189

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 (2006)

Archer MSA contributions you made for 2006, including those made from January 1, 2007, through

April 16, 2007, that were for 2006. Do not include rollovers (see page 4 of the instructions) 

Archer MSA Distributions

8a Total distributions you and your spouse received in 2006 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 and on Form 1040, line 23, or 

Form 1040NR, line 23

6

7

5

7

8a

8b

Attachment

Sequence No. 39

Caution: If line 4 is more than line 7, you may have to pay an additional tax (see page 4 of the instructions).

b

Section A. Archer MSAs. If you have only a Medicare Advantage MSA, skip Section A and complete Section B.

For Paperwork Reduction Act Notice, see page 8 of the instructions.

4

5

6

 See separate instructions.

If any of the distributions included on line 10 meet any of the Exceptions to the Additional 

15% Tax (see page 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 2006 

Section B. Medicare Advantage MSA Distributions. If you are filing jointly and both you and your spouse received 

distributions in 2006 from a Medicare Advantage MSA, complete a separate Section B for each spouse 

(see page 4 of the instructions).

Total distributions you received in 2006 from all Medicare Advantage MSAs (see page 4 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

(99)

Part I

1a Did you or your employer make contributions to your Archer MSA for 2006?

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 2006?

1a

1b

2a

2b

Part II

Part III

Yes No

General Information. See page 2 of the instructions.

06

50,860

48,780

1,663,002

35,106

44,569

7,091

37,489

54,339

3,355

288

859

655

456

229

24,977

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 89,940
190

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 2006, 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 $250 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 (2006) 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 2006 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 (2006)

If more than one Section C is attached, check here  

900,966

772,925

5,359

778,284

2,414,670

1,130,804

2,646,223

375,516

2,271,460

25,376

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

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)
191

OMB No. 1545-0074 Education Credits

Form 8863

 See instructions. 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 (2006)

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 4.

(f) Enter one-half

of the amount in

column (e)

(e) Add

column (c) and

column (d)

(d) Enter the

smaller of the

amount in

column (c) or

$1,100**

(c) Qualified

expenses (see

instructions). Do

not enter more

than $2,200* for

each student.

Caution: You cannot take the Hope credit and the lifetime learning credit for the same student in the same year.

(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. Add lines 6a and 6b and go to Part III

4

5a

4

5a

6c

Part III Allowable Education Credits

7 Tentative education credits. Add lines 2 and 6c

Enter: $110,000 if married filing jointly; $55,000 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

Subtract line 15 from line 14. If zero or less, stop; you cannot take any

education credits

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

16

17

15 Enter the total, if any, of your credits from Form 1040, lines 47 through 49, 

or Form 1040A, lines 29 and 30

(99)

* For each student who attended an eligible educational institution in the Gulf Opportunity Zone, do not enter more than $4,400.

** For each student who attended an eligible educational institution in the Gulf Opportunity Zone, enter the smaller of the amount in

column (c) or $2,200.

b

c

For students who attended an eligible educational institution in the Gulf Opportunity Zone, enter

the smaller of $10,000 or their qualified expenses included on line 4 (see special rules on page 3)

Subtract line 5b from line 5a

6a Multiply line 5b by 40% (.40)

b Multiply line 5c by 20% (.20)

c

5b

5c

6a

6b

06

15

16

Education credits. Enter the smaller of line 13 or line 16 here and on Form 1040, line 50, or Form 

1040A, line 31

17

* 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.

5,201,267

216,429

4,812

*

4,316,530

24,991,652

612,173

5,957

8,521,005

20,519,171

25,609,966

4,207,688

646,728,251

116,936,965

373,924,255

285,336,128

7,022,884

8,083,209

74,999,606

26,678,899

285,985

26,392,914

4,116,092

173,100

3,710

*

519,235

19,950,764

207,695

3,990,156

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 7,814,008

Student # 1

Student # 2

Student # 3

Student # 4

Student # 1

Student # 2

 Student # 3

Student # 4

Stud. #4 = *

* Entry for this line is greater than zero, but too small to report
192

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 1p 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 2006 (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.

06

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 1p

11

12

11

12

For Paperwork Reduction Act Notice, see instructions. Cat. No. 25778F Form 8864 (2006)

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, 2, 4, or 5, 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, you generally

must attach a certificate from the producer identifying

the product as renewable diesel and, if applicable, a

statement from the reseller. 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

agribiodiesel, 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 Publication 510, Excise Taxes for

2007, for the model certificate and statement.

● Certificate identification number.

What’s New

Certification

Biodiesel includes both agri-biodiesel and biodiesel

other than agri-biodiesel.

The tax liability limit is no longer figured on this form;

instead, it must be figured on Form 3800, General

Business Credit.

*

*

*

0

0

0

0

*

1,828

2,254

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total forms filed = 2,619

* Entry for this line is greater than zero, but too small to report
193

OMB No. 1545-0074

8880 Credit for Qualified Retirement Savings Contributions Form

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 129

 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 (2006)

● The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 36 is more than $25,000 ($37,500 

if head of household; $50,000 if married filing jointly).

You cannot take this credit if either of the following applies.

4

1

Traditional and Roth IRA contributions for 2006. 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 2006 

(see instructions) 

2

3 Add lines 1 and 2

Certain distributions received after 2003 and before the due date

(including extensions) of your 2006 tax return (see instructions). If

married filing jointly, include both spouses’ amounts in both columns.

See instructions for an exception 

4

5 Subtract line 4 from line 3. If zero or less, enter -0-

6 In each column, enter the smaller of line 5 or $2,000 

Enter the amount from Form 1040, line 38*; Form 1040A, line 22; or

Form 1040NR, line 36 

8

9 Enter the applicable decimal amount shown below:

Note: If line 9 is zero, stop; you cannot take this credit.

10 Multiply line 7 by line 9 

Enter the amount from Form 1040, line 46; Form 1040A, line 28; or

Form 1040NR, line 43 

11

12

13 Subtract line 12 from line 11. If zero, stop; you cannot take this credit 

Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line

13 here and on Form 1040, line 51; Form 1040A, line 32; or Form 1040NR, line 46

14

(a) You (b) Your spouse

● The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1989, (b) is

claimed as a dependent on someone else’s 2006 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

---

$15,000

 $16,250

 $22,500

 $24,375

 $25,000

 $30,000

 $32,500

 $37,500

 $50,000

$15,000

 $16,250

 $22,500

 $24,375

 $25,000

 $30,000

 $32,500

 $37,500

 $50,000

---

.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

06

Enter the total of your credits from lines 47 

through 50.

Enter the total of your credits from lines 29 through 31.

Enter the total of your credits from lines 44 

and 45.

 1040 filers:

1040A filers:

1040NR filers:

1,845,982 813,065

5,862,915 1,438,534

7,708,897 2,251,598

376,491 228,190

7,483,325 2,123,653

5,123,017 1,311,892

6,434,909

158,439,566

1,127,121

7,864,829

471,426

7,393,403

893,957

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 5,290,862
194

OMB No. 1545-0074

Form 8885 Health Coverage Tax Credit

Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 134  Attach to Form 1040, Form 1040NR, Form 1040-SS, or Form 1040-PR.

Name of recipient (if both spouses are recipients, complete a separate form for each spouse) Recipient’s social security number

Cat. No. 34641D Form 8885 (2006)

Complete This Part To See if You Are Eligible To Take This Credit

1

Part I

Part II

Check the boxes below for each month in 2006 that all of the following statements were true on the first day of that month.

February March

Health Coverage Tax Credit

2 Amount paid for qualified health insurance coverage for all months checked on line 1 (see

instructions on page 3). Do not include on line 2 any qualified health insurance premiums

paid to “U.S. Treasury–HCTC.” Also, do not include any advance payments from Form 1099-H, 

box 1 

3 Enter the total amount of any (a) Archer MSA and health savings account distributions used 

to pay for qualified health insurance coverage for all months checked on line 1 and (b) National

Emergency Grants you received for health insurance in 2006 

4 Subtract line 3 from line 2. If zero or less, stop; you cannot take the credit

Health coverage tax credit. Multiply line 4 by 65% (.65). Enter the result here and on Form 

1040, line 70 (check box c); Form 1040NR, line 64 (check box c); Form 1040-SS, line 9; or

Form 1040-PR, line 9 

For Paperwork Reduction Act Notice, see page 4.

Before you begin: See Definitions and Special Rules that begin on page 2.

5

January April May June

July August September October November December

Do not complete this form if you can be claimed as a dependent on someone else’s 2006 tax return.

● You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA recipient, or Pension Benefit Guaranty

Corporation (PBGC) pension recipient.

● You were covered by a qualified health insurance plan for which you paid the premiums.

● You were not covered by, or eligible for coverage under, any employer-sponsored health insurance plan (including any

employer-sponsored health insurance plan of your spouse) (see the instructions for line 1 on page 3).

● You were not enrolled in Medicaid or State Children’s Health Insurance Program (SCHIP).

● You were not enrolled in the Federal Employees Health Benefits Program or eligible to receive benefits under the U.S.

military health system (TRICARE).

● You were not imprisoned under federal, state, or local authority.

2

3

5

4

● You were not entitled to Medicare Part A or enrolled in Medicare Part B.

Caution. You must attach the required documents listed on

page 4 for any amounts included on line 2. If you do not attach 

the required documents, your credit will be disallowed.

CAUTION

06

42,888

*

42,410

27,567

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 22,397
195

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 (2006)

HSA contributions you made for 2006 (or those made on your behalf), including those made

from January 1, 2007, through April 16, 2007, that were for 2006. Do not include employer

contributions, contributions through a cafeteria plan, or rollovers (see page 2 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.

12a Total distributions you received in 2006 from all HSAs (see page 5 of the instructions)

Unreimbursed qualified medical expenses (see page 5 of the instructions)

c

15a

Taxable HSA distributions. Subtract line 13 from line 12c. 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 14

Add lines 6 and 7 

Subtract line 9 from line 8. If zero or less, enter -0- 

HSA deduction. Enter the smaller of line 2 or line 10 here and on Form 1040, line 25, or Form 

1040NR, line 25

6

7

8

11

12a

12b

Attachment

Sequence No. 53

b

For Paperwork Reduction Act Notice, see page 5 of the instructions.

4

5

10

 See separate instructions.

If any of the distributions included on line 14 meet any of the Exceptions to the Additional 

10% Tax (see page 5 of the instructions), check here 

Additional 10% tax (see page 5 of the instructions). Enter 10% (.10) of the distributions included 

on line 14 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 2 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 (see page 2 of the instructions).

Distributions included on line 12a that you rolled over to another HSA. Also include any excess 

contributions (and the earnings on those excess contributions) included on line 12a that were

withdrawn by the due date of your return (see page 5 of the instructions) 

Subtract line 12b from line 12a 12c

13 13

14

b

15b

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 2006, married, and you or your spouse had family

coverage under an HDHP at any time during 2006, enter your additional contribution amount

(see page 4 of the instructions) 7

Caution: If line 2 is more than line 11, you may have to pay an additional tax (see page 4 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 

2006 (see page 2 of the instructions)  Self-only Family

If you were under age 55 at the end of 2006, and on the first day of every month during 2006, you

were an eligible individual with the same annual deductible and coverage, enter the smaller of:

● Your annual deductible (see page 3 of the instructions), or

● $2,700 ($5,450 for family coverage).

All others, enter the limitation from the worksheet on page 3 of the instructions 

Enter the amount you and your employer contributed to your Archer MSAs for 2006 from Form 

8853, lines 3 and 4. If you or your spouse had family coverage under an HDHP at any time during 

2006, 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 2006, see the instructions on page 3 for the 

amount to enter. 

2

5

4

Employer contributions made to your HSAs for 2006

8

9

10

11

9

Part II

06

985,530

1,840,434

21,601

1,821,989

1,778,836

43,817

1,822,653

507,623

1,427,934

868,560

903,529

14,375

889,154

847,887

75,093

6,931

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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

Total Forms Filed = 754,114
196

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 definitely related to DPGR. Estates and trusts, see

instructions. All others, skip line 3

4

If you are using the section 861 method, enter your pro rata

share of deductions and losses not definitely related to DPGR.

All others, see instructions

4

5 Add lines 2 through 4 5

8

8 Qualified production activities income. Add lines 6 and 7. If zero or less, enter -0- here,

skip lines 9 through 15, and enter -0- on line 16

10

10 Enter the smaller of line 8 or line 9. If zero or less, enter -0- here, skip lines 11 through 15,

and enter -0- on line 16

11 Enter 3% of line 10 11

12 Form W-2 wages (see instructions) 12

15 Form W-2 wage limitation. Enter 50% of line 14 15

19

Domestic production activities deduction. Combine lines 16 through 18 and enter the result 

here and on Form 1040, line 35; Form 1120, line 25; Form 1120-A, line 21; or the applicable 

line of your return

19

Cat. No. 37712F Form 8903 (2006)

6 Subtract line 5 from line 1 6

7 Qualified

production

activities

income

from passthrough

entities:

7

9

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)

13

13

14 Add lines 12 and 13 14

16 Enter the smaller of line 11 or line 15 16

17

Domestic production activities deduction from cooperatives. Enter deduction from

Form 1099-PATR, box 6

17

If you are a—

a Shareholder

b Partner

Then enter the total qualified production activities income from—

Schedule K-1 (Form 1120S), box 12, code P

Schedule K-1 (Form 1065), box 13, code T

Schedule K-1 (Form 1065-B), box 9, code S2

Form W-2

wages

from passthrough

entities:

If you are a—

a Shareholder

b Partner

Then enter the total Form W-2 wages from—

Schedule K-1 (Form 1120S), box 12, code Q

Schedule K-1 (Form 1065), box 13, code U

Schedule K-1 (Form 1065-B), box 9, code S3

18 Expanded affiliated group allocation (see instructions) 18

06

 Attach to your tax return.  See separate instructions.

For Paperwork Reduction Act Notice, see separate instructions.







c Beneficiary Schedule K-1 (Form 1041), box 14, code C

c Beneficiary Schedule K-1 (Form 1041), box 14, code D

Total Forms Filed = 474,755

881,415,513

619,329,662

69,141,261

107,635,701

796,124,328

85,291,184

62,456,353

155,153,913

334,532,597

114,069,604

3,422,084

25,672,781

42,484,678

68,157,459

34,078,825

3,283,876

13,747

*

3,298,552

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

2006 ESTIMATED DATA LINE COUNTS - (ALL FIGURES ARE ESTIMATES BASED ON SAMPLES)
197

Form 8914

Department of the Treasury

Internal Revenue Service

Exemption Amount for Taxpayers Housing

Individuals Displaced by Hurricane Katrina

OMB No. 1545-0074

Attachment

Sequence No. 55

Name(s) shown on your return Your social security number

Cat. No. 37724X Form 8914 (2006)

Part I

Part II

Information on Individuals Displaced by Hurricane Katrina for Whom You Provided Housing in Your

Main Home for at Least 60 Consecutive Days

Do not enter information for more than four individuals, for anyone included on line 6d of Form 1040 or 1040A (line

7d of Form 1040NR), or for anyone included on a Form 8914 you filed for 2005.

1 (a) First and last name (b) Social security number

(see instructions)

(c) Former address in disaster area

(number and street, city or town, state, and ZIP code)

(d) Number of

consecutive days housed

in your main home

Exemption Amount

5

7

8

9

10

11

12

13

14

16

Multiply $500 by the total number of individuals listed in Part I above

Multiply $3,300 by the total number of exemptions claimed on line 6d of Form 1040 or 

Form 1040A (line 7d of Form 1040NR)

Add lines 6 and 7

Is the amount on Form 1040, line 38 (Form 1040A, line 22; or 

Form 1040NR, line 36), more than the amount shown on line 10 below 

for your filing status?

No. Enter the amount from line 8 above on Form 1040,

line 42 (Form 1040A, line 26; or Form 1040NR, line 39)

STOP 

Yes. Enter on line 9 the amount from Form 1040, line 38 

(Form 1040A, line 22; or Form 1040NR, line 36)

Enter the amount shown below for your filing status.

● Single—$150,500

● Married filing jointly or Qualifying widow(er)—$225,750

● Married filing separately—$112,875

● Head of household—$188,150 

Subtract line 10 from line 9. Is the result more than $122,500 ($61,250 

if married filing separately)?

Yes. Multiply $2,200 by the total number of exemptions

claimed on line 6d of Form 1040 or Form 1040A (line 7d of Form

1040NR). Subtract this amount from line 8 and enter the result on

Form 1040, line 42 (Form 1040A, line 26; or Form 1040NR, line 39)

STOP 

No. Continue

Divide line 11 by $2,500 ($1,250 if married filing separately). If the

result is not a whole number, increase it to the next higher whole

number (for example, increase 0.0004 to 1) 

Multiply line 12 by 2% (.02) and enter the result as a decimal rounded 

to at least three places

Multiply line 7 by line 13

Exemption amount. Subtract line 15 from line 8. Enter the result here and on Form 1040,

line 42; Form 1040A, line 26; or Form 1040NR, line 39

4

6

7

9

10

11

12

13

14

16

06

.

For Paperwork Reduction Act Notice, see back of form.

2 Maximum exemption amount. Enter $2,000 ($1,000 if married filing separately)

3 Did you file Form 8914 for 2005?

Yes. Enter the amount from your 2005 Form 8914, line 2

No. Enter –0–

4 Subtract line 3 from line 2 

6 Enter the smaller of line 4 or line 5

15 Divide line 14 by 1.5

 Attach to Form 1040, Form 1040A, or Form 1040NR

15

2

3

5

8

Total Forms Filed = 31,296

26,201

248,987

273,301

5,815

268,741

52,958

10,433

42,525

20,100

2,510

AMOUNTS OF SELECTED LINES FILED (IN THOUSANDS OF DOLLARS)

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