If the address on your peel-off label is not your current address, cross out your old address and print your new address. If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.

If you changed your name because of marriage, divorce, etc., be sure to report the change to your local Social Security Administration office before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits. See page 81 for more details. If you received a peel-off label, cross out your former name and print your new name.

Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name on line 3 instead of below your name.

If you filed a joint return for 2007 and you are filing a joint return for 2008 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2007 return.

You can check the box on line 1 if any of the following was true on December 31, 2008.

You can check the box on line 2 if any of the following apply.

For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife. A husband and wife filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they did not live together all year. However, both persons must sign the return. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return.

If you are married and file a separate return, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you cannot take the student loan interest deduction, the tuition and fees deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if your spouse itemizes deductions.

Generally, you report only your own income, exemptions, deductions, and credits. Different rules apply to people in community property states. See page 20.

Be sure to enter your spouse's SSN or ITIN on Form 1040 unless your spouse does not have and is not required to have an SSN or ITIN.

You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2008. See on this page.

Special rules may apply for people who had to relocate because of the Midwestern storms, tornadoes, or flooding. For details, see Pub. 4492-B.

This filing status is for unmarried individuals who provide a home for certain other persons. (Some married persons who live apart are considered unmarried. See Married persons who live apart on this page. If you are married to a nonresident alien, you may also be considered unmarried. See Nonresident alien spouse on page 16.) You can check the box on line 4 only if you were unmarried or legally separated (according to your state law) under a decree of divorce or separate maintenance at the end of 2008 and either Test 1 or Test 2 below applies.

Special rules may apply for people who had to relocate because of the Midwestern storms, tornadoes, or flooding. For details, see Pub. 4492-B.

You can check the box on line 5 and use joint return tax rates for 2008 if all of the following apply.

If your spouse died in 2008, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2 on page 15.

Check the box on line 6b if either of the following applies.

If your filing status is head of household and you check the box on line 6b, enter the name of your spouse on the dotted line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return.

The decree or agreement must state all three of the following.

The noncustodial parent must attach all of the following pages from the decree or agreement.

Your daughter meets the conditions to be a qualifying child for both you and your mother. If you and your mother both claim tax benefits based on the child, the rules above apply. Under these rules, you are entitled to treat your daughter as a qualifying child for all of the six tax benefits listed above for which you otherwise qualify. Your mother would not be entitled to take any of the six tax benefits listed above unless she has a different qualifying child.

Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2. But the following types of income must also be included in the total on line 7.

You may owe social security and Medicare tax on unreported or allocated tips. See the instructions for line 58 on
page 44.

A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.

If you were age 50 or older at the end of 2008, your employer may have allowed an additional deferral (catch-up contributions) of up to $5,000 ($2,500 for section 401(k)(11) and SIMPLE plans). This additional deferral amount is not subject to the overall limit on elective deferrals.

You cannot deduct the amount deferred. It is not included as income in box 1 of your Form W-2.

If you were, the “Statutory employee” box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople, certain agent or commission drivers and traveling salespeople, and certain homeworkers. If you have related business expenses to deduct, report the amount shown in box 1 of your Form W-2 on Schedule C or C-EZ along with your expenses.

Your employer is required to provide or send Form W-2 to you no later than
February 2, 2009. If you do not receive it by early February, use TeleTax topic 154 (see page 84) to find out what to do. Even if you do not get a Form W-2, you must still report your earnings on line 7. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 8a. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions (see page B-1) apply to you.

Interest credited in 2008 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2008 income. For details, see
Pub. 550.

If you get a 2008 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2008, see Pub. 550.

If you received any tax-exempt interest, such as from municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest, plus any exempt-interest dividends from a mutual fund or other regulated investment company, should be included in box 8 of Form 1099-INT. Enter the total on line 8b. Do not include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.

Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be shown in box 1a of Form(s) 1099-DIV.

You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.

Some distributions are a return of your cost (or other basis). They will not be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Schedule D. For details, see Pub. 550.

Dividends on insurance policies are a partial return of the premiums you paid. Do not report them as dividends. Include them in income on line 21 only if they exceed the total of all net premiums you paid for the contract.

Enter your total qualified dividends on
line 9b. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.

Be sure you use the Qualified Dividends and Capital Gain Tax Worksheet or the
Schedule D Tax Worksheet, whichever applies, to figure your tax. Your tax may be less if you use the worksheet that applies. See the instructions for line 44 that begin on page 36 for details.

None of your refund is taxable if, in the year you paid the tax, you either (a) did not itemize deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.

If you received a refund, credit, or offset of state or local income taxes in 2008, you may receive a Form 1099-G. If you chose to apply part or all of the refund to your 2008 estimated state or local income tax, the amount applied is treated as received in 2008. If the refund was for a tax you paid in 2007 and you deducted state and local income taxes on line 5 of your 2007 Schedule A, use the worksheet below to see if any of your refund is taxable.

Enter amounts received as alimony or separate maintenance. You must let the person who made the payments know your social security number. If you do not, you may have to pay a $50 penalty. For more details, see Pub. 504.

State and Local Income Tax Refund Worksheet—Line 10

Before you begin: Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 525 to figure if any of your refund is taxable.

1.		Enter the income tax refund from Form(s) 1099-G (or similar statement). But do not enter more than the amount of your state and local income taxes shown on your 2007 Schedule A, line 5										1.
2.		Enter your total allowable itemized deductions from your 2007 Schedule A, line 29								2.
		Note. If the filing status on your 2007 Form 1040 was married filing separately and your spouse itemized deductions in 2007, skip lines 3, 4, and 5, and enter the amount from line 2 on line 6.
3.		Enter the amount shown below for the filing status claimed on your 2007 Form 1040.
	Single or married filing separately— $5,350 Married filing jointly or qualifying widow(er)— $10,700							3.
	Head of household— $7,850
4.		Did you fill in line 39a on your 2007 Form 1040?
		No.	Enter -0-.
		Yes.	Multiply the number in the box on line 39a of your 2007 Form 1040 by $1,050 ($1,300 if your 2007 filing status was single or head of household).					4.
5.		Add lines 3 and 4								5.
6.		Is the amount on line 5 less than the amount on line 2?
		No.		None of your refund is taxable.
		Yes.	Subtract line 5 from line 2									6.
7.		Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Form 1040, line 10										7.

If you operated a business or practiced your profession as a sole proprietor, report your income and expenses on Schedule C or C-EZ.

If you had a capital gain or loss, including any capital gain distributions or a capital loss carryover from 2007, you must complete and attach Schedule D.

If you sold or exchanged assets used in a trade or business, see the Instructions for Form 4797.

Special rules may apply to your IRA distributions if your main home was in the Kansas disaster area or a Midwestern disaster area. Special rules may also apply if you received a distribution to buy or construct a main home in a Midwestern disaster area, but that home was not bought or constructed because of the Midwestern storms, tornadoes, or flooding. For details, see Pub. 4492-A (Kansas) or Pub. 4492-B (Midwestern disaster areas).

You should receive a Form 1099-R showing the amount of any distribution from your IRA. Unless otherwise noted in the line 15a and 15b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided below, leave line 15a blank and enter the total distribution on line 15b.

You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total was not rolled over, or (b) you were born before July 1, 1937, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for line 59 on page 44 for details.

Special rules may apply if you received a distribution from a profit-sharing or retirement plan and your main home was in the Kansas disaster area or a Midwestern disaster area. Special rules may also apply if you received a distribution to buy or construct a main home in a Midwestern disaster area, but that home was not bought or constructed because of the Midwestern storms, tornadoes, or flooding. For details, see Pub. 4492-A (Kansas) or Pub. 4492-B (Midwestern disaster areas).

You should receive a Form 1099-R showing the amount of your pension and annuity payments, including distributions from 401(k) and 403(b) plans. See page 26 for details on rollovers and lump-sum distributions. Do not include the following payments on lines 16a and 16b. Instead, report them on line 7.

Attach Form(s) 1099-R to
Form 1040 if any federal
income tax was withheld.

If your pension or annuity is fully taxable, enter it on line 16b; do not make an entry on line 16a. Your payments are fully taxable if (a) you did not contribute to the cost (see page 26) of your pension or annuity, or (b) you got your entire cost back tax free before 2008. But see Insurance Premiums for Retired Public Safety Officers on this page.

Simplified Method Worksheet—Lines 16a and 16b

Before you begin: If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below. Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040, line 16b. Enter the total pension or annuity payments received in 2008 on Form 1040, line 16a.

1.	Enter the total pension or annuity payments received in 2008. Also, enter this amount on Form 1040, line 16a							1.
2.	Enter your cost in the plan at the annuity starting date					2.
	Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3.
3.	Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below					3.
4.	Divide line 2 by the number on line 3					4.
5.	Multiply line 4 by the number of months for which this year's payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6					5.
6.	Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year's worksheet					6.
7.	Subtract line 6 from line 2					7.
8.	Enter the smaller of line 5 or line 7							8.
9.	Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040, line 16b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers on page 24 before entering an amount on line 16b.							9.
10.	Was your annuity starting date before 1987?
	Yes.	Leave line 10 blank.
	No.	Add lines 6 and 8. This is the amount you have recovered tax free through 2008. You will need this number when you fill out this worksheet next year						10.
Table 1 for Line 3 Above
				AND your annuity starting date was—
	IF the age at annuity starting date (see page 24) was . . .			before November 19, 1996, enter on line 3 . . .			after November 18, 1996, enter on line 3 . . .
	55 or under			300			360
	56–60			260			310
	61–65			240			260
	66–70			170			210
	71 or older			120			160
Table 2 for Line 3 Above
	IF the combined ages at annuity starting date (see page 24) were . . .				THEN enter on line 3 . . .
	110 or under				410
	111–120				360
	121–130				310
	131–140				260
	141 or older				210

Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see
Pub. 575 to find out how to report your benefits.

Enter the total pension or annuity payments you received in 2008 on line 16a. If your Form 1099-R does not show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 16b. But if your annuity starting date (defined on this page) was after July 1, 1986, see Simplified Method on this page to find out if you must use that method to figure the taxable part.

You can ask the IRS to figure the taxable part for you for a $500 fee. For details, see Pub. 939.

If your Form 1099-R shows a taxable amount, you can report that amount on
line 16b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be made directly from the plan to the insurance provider. You can exclude from income the smaller of the amount of the insurance premiums or $3,000. You can only make this election for amounts that would otherwise be included in your income.

An eligible retirement plan is a governmental plan that is:

If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R does not reflect the exclusion. Report your total distributions on line 16a and the taxable amount on line 16b. Enter “PSO” next to line 16b.

If you are retired on disability and reporting your disability pension on line 7, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to line 7.

Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.

You must use the Simplified Method if either of the following applies.

If you must use the Simplified Method, complete the worksheet on below to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 or Pub. 721 for U.S. Civil Service retirement benefits.

If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the worksheet below.

If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.

If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.

Your cost is generally your net investment in the plan as of the annuity starting date. It does not include pre-tax contributions. Your net investment should be shown in box 9b of Form 1099-R for the first year you received payments from the plan.

Generally, a qualified rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a qualified rollover to a Roth IRA is not a tax-free distribution. Use lines 16a and 16b to report a qualified rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.

For more details on rollovers, including distributions under qualified domestic relations orders, see Pub. 575.

If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount was not rolled over in a qualified rollover. For details, see the instructions for line 59 on page 44.

Enter the total distribution on line 16a and the taxable part on line 16b. For details, see Pub. 575.

You may be able to pay less tax on the distribution if you were born before January 2, 1936, or you are the beneficiary of a deceased employee who was born before January 2, 1936. For details, see Form 4972.

You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2008. Report the amount in box 1 on line 19. However, if you made contributions to a governmental unemployment compensation program and you are not itemizing deductions, reduce the amount you report on line 19 by those contributions.

If you received an overpayment of unemployment compensation in 2008 and you repaid any of it in 2008, subtract the amount you repaid from the total amount you received. Enter the result on line 19. Also, enter “Repaid” and the amount you repaid on the dotted line next to line 19. If, in 2008, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid on Schedule A, line 23. But if you repaid more than $3,000, see Repayments in Pub. 525 for details on how to report the repayment.

You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2008. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.

Use the worksheet on page 27 to see if any of your benefits are taxable.

Social Security Benefits Worksheet—Lines 20a and 20b

Before you begin: Complete Form 1040, lines 21 and 23 through 32, if they apply to you. Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36 on page 34). If you are married filing separately and you lived apart from your spouse for all of 2008, enter “D” to the right of the word “benefits” on line 20a. If you do not, you may get a math error notice from the IRS. Be sure you have read the Exception on page 26 to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable.

1.		Enter the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099. Also, enter this amount on Form 1040, line 20a				1.
2.		Enter one-half of line 1							2.
3.		Enter the total of the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21							3.
4.		Enter the amount, if any, from Form 1040, line 8b							4.
5.		Add lines 2, 3, and 4							5.
6.		Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36							6.
7.		Is the amount on line 6 less than the amount on line 5?
			No.		None of your social security benefits are taxable. Enter -0- on Form 1040, line 20b.
			Yes. Subtract line 6 from line 5						7.
8.		If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2008, enter $25,000							8.
		Married filing separately and you lived with your spouse at any time in 2008, skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16. Then go to line 17
9.		Is the amount on line 8 less than the amount on line 7?
			No.		None of your social security benefits are taxable. Enter -0- on Form 1040, line 20b. If you are married filing separately and you lived apart from your spouse for all of 2008, be sure you entered “D” to the right of the word “benefits” on line 20a.
			Yes. Subtract line 8 from line 7						9.
10.		Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2008							10.
11.		Subtract line 10 from line 9. If zero or less, enter -0-							11.
12.		Enter the smaller of line 9 or line 10							12.
13.		Enter one-half of line 12							13.
14.		Enter the smaller of line 2 or line 13							14.
15.		Multiply line 11 by 85% (.85). If line 11 is zero, enter -0-							15.
16.		Add lines 14 and 15							16.
17.		Multiply line 1 by 85% (.85)							17.
18.		Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040, line 20b							18.
			If any of your benefits are taxable for 2008 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Pub. 915 for details.

Do not report on this line any income from self-employment or fees received as a notary public. Instead, you must use Schedule C, C-EZ, or F, even if you do not have any business expenses. Also, do not report on line 21 any nonemployee compensation shown on Form 1099-MISC. Instead, see the chart on page 11 to find out where to report that income.

Use line 21 to report any income not reported elsewhere on your return or other schedules. See the examples below. List the type and amount of income. If necessary, show the required information on an attached statement. For more details, see Miscellaneous Income in Pub. 525.

Do not report any nontaxable amounts on line 21. Nontaxable amounts include:

Examples of income to report on line 21 are:

You may have to pay an additional tax if you received a taxable distribution from a Coverdell ESA or a QTP. See the Instructions for Form 5329.

If you were an eligible educator in 2008, you can deduct on line 23 up to $250 of qualified expenses you paid in 2008. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 23. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.

Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be required to be considered necessary.

Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education.

You must reduce your qualified expenses by the following amounts.

For more details, use TeleTax topic 458 (see page 84) or see Pub. 529.

Include the following deductions on
line 24.

For more details, see Form 2106 or 2106-EZ.

You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2008. See Form 8889.

If you moved in connection with your job or business or started a new job, you may be able to take this deduction. But your new workplace must be at least 50 miles farther from your old home than your old home was from your old workplace. If you had no former workplace, your new workplace must be at least 50 miles from your old home. Use TeleTax topic 455 (see page 84) or see Form 3903.

If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction.

If you were self-employed or a partner, you may be able to take this deduction. See
Pub. 560 or, if you were a minister, Pub. 517.

You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents if any of the following applies.

The insurance plan must be established under your business. If you are a more-than-2-percent shareholder in an S corporation, the plan must be established by the S corporation. A plan is established by the S corporation if (a) the S corporation makes the premium payments for the policy in 2008 or (b) you make the premium payments and furnish proof of payment to the S corporation and then the S corporation reimburses you for the premium payments in 2008. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2008 and you also report the premium payments or reimbursements as wages on Form 1040, line 7.

But if you were also eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2008, amounts paid for health insurance coverage for that month cannot be used to figure the deduction. For example, if you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you cannot use amounts paid for health insurance coverage for September through December to figure your deduction. Also, amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction.

For more details, see Pub. 535.

If you qualify to take the deduction, use the worksheet on page 29 to figure the amount you can deduct.

The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.

If you made payments to or for your spouse or former spouse under a divorce or separation instrument, you may be able to take this deduction. Use TeleTax topic 452 (see page 84) or see Pub. 504.

If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2008, you must report them on Form 8606.

If you made contributions to a traditional IRA for 2008, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on line 11. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590. A statement should be sent to you by June 1, 2009, that shows all contributions to your traditional IRA for 2008.

Use the worksheet on pages 31 and 32 to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet.

If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2008, do not use the worksheet on pages 31 and 32. Instead, see Pub. 590 to figure the amount, if any, of your IRA deduction.

If this applies to you, do not use the worksheet on pages 31 and 32. Instead, use the worksheet in Pub. 590.

By April 1 of the year after the year in which you turn age 70½, you must start taking minimum required distributions from your traditional IRA. If you do not, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590.

Were You Covered by a Retirement Plan?

If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you cannot deduct them. In any case, the income earned on your IRA contributions is not taxed until it is paid to you.

The “Retirement plan” box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you were not vested in the plan. You are also covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.

If you were covered by a retirement plan and you file Form 2555, 2555-EZ, or 8815, or you exclude employer-provided adoption benefits, see Pub. 590 to figure the amount, if any, of your IRA deduction.

Married persons filing separately.   If you were not covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2008.

You may be able to take the retirement savings contributions credit. See the instructions for line 51 on page 41.

IRA Deduction Worksheet—Line 32

If you were age 70½ or older at the end of 2008, you cannot deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 70½ or older at the end of 2008. If you are married filing jointly and only one spouse was under age 70½ at the end of 2008, complete this worksheet only for that spouse.

Before you begin: Be sure you have read the list on page 30. You may not be eligible to use this worksheet. Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36 on page 34). If you are married filing separately and you lived apart from your spouse for all of 2008, enter “D” on the dotted line next to Form 1040, line 32. If you do not, you may get a math error notice from the IRS.

Your IRA

Spouse's IRA

1a.

Were you covered by a retirement plan (see page 30)?

1a.

Yes No

b.

If married filing jointly, was your spouse covered by a retirement plan?

1b.

Yes No

Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if applicable), and go to line 8. $5,000, if under age 50 at the end of 2008. $6,000, if age 50 or older but under age 70½ at the end of 2008. Otherwise, go to line 2.

2.

Enter the amount shown below that applies to you.

Single, head of household, or married filing separately and you lived apart from your spouse for all of 2008, enter $63,000

Qualifying widow(er), enter $105,000

2a.

2b.

Married filing jointly, enter $105,000 in both columns. But if you checked “No” on either line 1a or 1b, enter $169,000 for the person who was not covered by a plan Married filing separately and you lived with your spouse at any time in 2008, enter $10,000

3.

Enter the amount from Form 1040, line 22

3.

4.

Enter the total of the amounts from Form 1040, lines 23 through 31a, plus any write-in adjustments you entered on the dotted line next to line 36

4.

5.

Subtract line 4 from line 3. If married filing jointly, enter the result in both columns

5a.

5b.

6.

Is the amount on line 5 less than the amount on line 2?

No.

None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606.

Yes.

Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you.

If single, head of household, or married filing separately, and the result is $10,000 or more, enter the applicable amount below on line 7 for that column and go to line 8. i. $5,000, if under age 50 at the end of 2008. ii. $6,000, if age 50 or older but under age 70½ at the end of 2008. Otherwise, go to line 7.

6a.

6b.

If married filing jointly or qualifying widow(er), and the result is $20,000 or more ($10,000 or more in the column for the IRA of a person who was not covered by a retirement plan), enter the applicable amount below on line 7 for that column and go to line 8. i. $5,000, if under age 50 at the end of 2008. ii. $6,000 if age 50 or older but under age 70½ at the end of 2008. Otherwise, go to line 7.

IRA Deduction Worksheet—Line 32 (continued)

Your IRA

Spouse's IRA

7.

Multiply lines 6a and 6b by the percentage below that applies to you. If the result is not a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200.

Single, head of household, or married filing separately, multiply by 50% (.50)(or by 60% (.60) in the column for the IRA of a person who is age 50 or older at the end of 2008)

7a.

7b.

Married filing jointly or qualifying widow(er), multiply by 25% (.25) (or by 30% (.30) in the column for the IRA of a person who is age 50 or older at the end of 2008). But if you checked “No” on either line 1a or 1b, then in the column for the IRA of the person who was not covered by a retirement plan, multiply by 50% (.50) (or by 60% (.60) if age 50 or older at the end of 2008)

8.

Enter the total of your (and your spouse's if filing jointly):

Wages, salaries, tips, etc. Generally, this is the amount reported in box 1 of Form W-2. See page 30 for exceptions

8.

Alimony and separate maintenance payments reported on Form 1040, line 11

Nontaxable combat pay. This amount should be reported in box 12 of Form W-2 with code Q

9.

Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Form 1040, lines 27 and 28. If zero or less, enter -0-. For more details, see Pub. 590

9.

10.

Add lines 8 and 9

10.

If married filing jointly and line 10 is less than $10,000 ($11,000 if one spouse is age 50 or older at the end of 2008; $12,000 if both spouses are age 50 or older at the end of 2008), stop here and see Pub. 590 to figure your IRA deduction.

11.

Enter traditional IRA contributions made, or that will be made by April 15, 2009, for 2008 to your IRA on line 11a and to your spouse's IRA on line 11b

11a.

11b.

12.

On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)

12a.

12b.

You can take this deduction only if all of the following apply.

Use the worksheet below to figure your student loan interest deduction.

Student Loan Interest Deduction Worksheet—Line 33

Before you begin: Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36 on page 34). Be sure you have read the Exception above to see if you can use this worksheet instead of Pub. 970 to figure your deduction.

1.		Enter the total interest you paid in 2008 on qualified student loans (see above). Do not enter more than $2,500						1.
2.		Enter the amount from Form 1040, line 22				2.
3.		Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36				3.
4.		Subtract line 3 from line 2				4.
5.		Enter the amount shown below for your filing status.
	Single, head of household, or qualifying widow(er)—$55,000 Married filing jointly—$115,000					5.
6.		Is the amount on line 4 more than the amount on line 5?
		No.	Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
		Yes.	Subtract line 5 from line 4			6.
7.		Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000						7.	.
8.		Multiply line 1 by line 7						8.
9.		Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Form 1040, line 33. Do not include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.)						9.

If you paid qualified tuition and fees for yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form 8917.

You may be able to deduct up to 6% of your qualified production activities income from the following activities.

The deduction does not apply to income derived from:

For details, see Form 8903 and its instructions.

If you were partially blind as of December 31, 2008, you must get a statement certified by your eye doctor or registered optometrist that:

If your eye condition is not likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor or registered optometrist to this effect instead.

You must keep the statement for your records.

In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.

Include in the total on line 44 all of the following taxes that apply.

Do you want the IRS to figure the tax on your taxable income for you?

However, do not use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.

Qualified Dividends and Capital Gain Tax Worksheet—Line 44

Before you begin: See the instructions for line 44 that begin on page 36 to see if you can use this worksheet to figure your tax. If you do not have to file Schedule D and you received capital gain distributions, be sure you checked the box on line 13 of Form 1040.

1.		Enter the amount from Form 1040, line 43. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the worksheet on page 37							1.
2.		Enter the amount from Form 1040, line 9b*			2.
3.		Are you filing Schedule D?*
		Yes.	Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or line 16 is a loss, enter -0-		3.
		No.	Enter the amount from Form 1040, line 13
4.		Add lines 2 and 3			4.
5.		If you are claiming investment interest expense on Form 4952, enter the amount from line 4g of that form. Otherwise, enter -0-			5.
6.		Subtract line 5 from line 4. If zero or less, enter -0-							6.
7.		Subtract line 6 from line 1. If zero or less, enter -0-							7.
8.		Enter the smaller of:
		The amount on line 1, or
		$32,550 if single or married filing separately,							8.
		$65,100 if married filing jointly or qualifying widow(er), $43,650 if head of household.
9.		Is the amount on line 7 equal to or more than the amount on line 8?
		Yes.	Skip lines 9 and 10; go to line 11 and check the "No" box.
		No.	Enter the amount from line 7						9.
10.		Subtract line 9 from line 8							10.
11.		Are the amounts on lines 6 and 10 the same?
		Yes.	Skip lines 11 through 14; go to line 15.
		No.	Enter the smaller of line 1 or line 6						11.
12.		Enter the amount from line 10 (if line 10 is blank, enter -0-)							12.
13.		Subtract line 12 from line 11							13.
14.		Multiply line 13 by 15% (.15)										14.
15.		Figure the tax on the amount on line 7. Use the Tax Table or Tax Computation Worksheet, whichever applies										15.
16.		Add lines 14 and 15										16.
17.		Figure the tax on the amount on line 1. Use the Tax Table or Tax Computation Worksheet, whichever applies										17.
18.		Tax on all taxable income. Enter the smaller of line 16 or line 17. Also include this amount on Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, do not enter this amount on Form 1040, line 44. Instead, enter it on line 4 of the worksheet on page 37										18.
*If you are filing Form 2555 or 2555-EZ, see the footnote in the worksheet on page 37 before completing this line.

Use the worksheet below to see if you should fill in Form 6251.

Worksheet To See if You Should Fill in Form 6251—Line 45

Before you begin: Be sure you have read the Exception above to see if you must fill in Form 6251 instead of using this worksheet. If you are claiming the foreign tax credit (see the instructions for Form 1040, line 47, on page 40), enter that credit on line 47.

1.		Are you filing Schedule A?
		No.	Skip lines 1 through 3; enter on line 4 the amount from Form 1040, line 38, minus the total of (a) any amount from Form 8914, line 2, and (b) if you are claiming the standard deduction, any amount from line 6 of the Standard Deduction Worksheet on page 35. Then go to line 5.
		Yes.	Enter the amount from Form 1040, line 41, minus any amount from Form 8914, line 2				1.
2.		Enter the smaller of the amount on Schedule A, line 4, or 2.5% (.025) of the amount on Form 1040, line 38. If zero or less, enter -0-					2.
3.		Enter the total of the amounts from Schedule A, lines 9 and 27					3.
4.		Add lines 1 through 3 above					4.
5.		Enter any tax refund from Form 1040, lines 10 and 21					5.
6.		Subtract line 5 from line 4					6.
7.		Enter the amount shown below for your filing status.
	Single or head of household—$46,200 Married filing jointly or qualifying widow(er)—$69,950 Married filing separately—$34,975						7.
8.		Is the amount on line 6 more than the amount on line 7?
		No.		You do not need to fill in Form 6251.
		Yes.	Subtract line 7 from line 6				8.
9.		Enter the amount shown below for your filing status.
	Single or head of household—$112,500 Married filing jointly or qualifying widow(er)—$150,000 Married filing separately—$75,000						9.
10.		Is the amount on line 6 more than the amount on line 9?
		No.	Skip lines 10 and 11; enter on line 12 the amount from line 8, and go to line 13.
		Yes.	Subtract line 9 from line 6				10.
11.		Multiply line 10 by 25% (.25) and enter the smaller of the result or line 7 above					11.
12.		Add lines 8 and 11					12.
13.		Is the amount on line 12 more than $175,000 ($87,500 if married filing separately)?
		Yes.		Fill in Form 6251 to see if you owe the alternative minimum tax.
		No.	Multiply line 12 by 26% (.26)				13.
14.		Enter the amount from Form 1040, line 44, minus the total of any tax from Form 4972 and any amount on Form 1040, line 47. If you used Schedule J to figure your tax, the amount for Form 1040, line 44, must be refigured without using Schedule J					14.
Next. Is the amount on line 13 more than the amount on line 14?
		Yes.	Fill in Form 6251 to see if you owe the alternative minimum tax.
		No.	You do not owe alternative minimum tax and do not need to fill in Form 6251. Leave line 45 blank.

An electronic version of this worksheet is available on
www.irs.gov. Enter “AMT Assistant” in the search box on the website.

If you paid income tax to a foreign country, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so.

You may be able to take this credit if you paid someone to care for any of the following persons.

For details, use TeleTax topic 602 (see page 84) or see Form 2441.

You may be able to take this credit if by the end of 2008 (a) you were age 65 or older, or (b) you retired on permanent and total disability and you had taxable disability income. But you cannot take the credit if:

For this purpose, do not include amounts treated as a return of your cost of a pension or annuity. Also, do not include a disability annuity payable under section 808 of the Foreign Service Act of 1980 or any pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country, the National Oceanic and Atmospheric Administration, or the Public Health Service.
See Schedule R and its instructions for details.

If you (or your dependent) paid qualified expenses in 2008 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you cannot take an education credit if any of the following applies.

You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.

However, you cannot take the credit if either of the following applies.

You were a student if during any part of 5 calendar months of 2008 you:

A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

For more details, use TeleTax topic 610 (see page 84) or see Form 8880.

Include the following credits on line 54 and check the appropriate box(es). If box c is checked, also enter the applicable form number. To find out if you can take the credit, see the form or publication indicated.

Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).

You may not owe this tax if the distribution was made or repaid because of the May 4, 2007, Kansas storms and tornadoes or the storms, tornadoes, or flooding in a Midwestern disaster area. For details, see Pub. 4492-A (Kansas) or Pub. 4492-B (Midwestern disaster areas).

If any of the following apply, see
Form 5329 and its instructions to find out if you owe this tax and if you must file
Form 5329.

Enter the total of any advance earned income credit (AEIC) payments you received and household employment taxes from Schedule H. Check the appropriate box(es).

Include in the total on line 61 any of the following taxes. To find out if you owe the tax, see the form or publication indicated. On the dotted line next to line 61, enter the amount of the tax and identify it as indicated.

Add the amounts shown as federal income tax withheld on your Forms W-2, W-2G, and 1099-R. Enter the total on line 62. The amount withheld should be shown in box 2 of Form W-2 or W-2G, and in box 4 of Form 1099-R. Attach Forms W-2G and 1099-R to the front of your return if federal income tax was withheld.

If you received a 2008 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, or other income you received, include the amount withheld in the total on line 62. This should be shown in box 4 of Form 1099 or box 6 of Form SSA-1099.

Enter any estimated federal income tax payments you made for 2008. Include any overpayment from your 2007 return that you applied to your 2008 estimated tax.

If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2008. For an example of how to do this, see Pub. 505. Be sure to show both social security numbers (SSNs) in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2008 or in 2009 before filing a 2008 return.

The EIC is a credit for certain people who work. The credit may give you a refund even if you do not owe any tax.

You may be able to elect to use your 2007 earned income to figure your EIC if (a) your 2007 earned income is more than your 2008 earned income, and (b) your main home was in a Midwestern disaster area. Also, special rules may apply for people who had to relocate because of the storms, tornadoes, or flooding in a Midwestern disaster area. For details, see Pub. 4492-B.

For help in determining if you are eligible for the EIC, go to
www.irs.gov/eitc and click on “EITC Assistant.” This service is available in English and Spanish.

If you take the EIC even though you are not eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you will not be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you will not be allowed to take the credit for 10 years. See on page 49. You may also have to pay penalties.

1. If, in 2008:

2 children lived with you, is the amount on Form 1040, line 38, less than $38,646 ($41,646 if married filing
jointly)? 1 child lived with you, is the amount on Form 1040, line 38, less than $33,995 ($36,995 if married filing jointly)? No children lived with you, is the amount on Form 1040, line 38, less than $12,880 ($15,880 if married filing
jointly)?

Yes.

No.

You cannot take the credit.

1. Do you, and your spouse if filing a joint return, have a social security number that allows you to work or is valid for EIC purposes (see page 49)?

Yes.

No.

You cannot take the credit.
Enter “No” on the dotted line next to line 64a.

1. Is your filing status married filing separately?

Yes.

You cannot take the credit.

No.

Go to question 4.

1. Are you filing Form 2555 or 2555-EZ (relating to foreign earned income)?

Yes.

You cannot take the credit.

No.

1. Were you or your spouse a nonresident alien for any part of 2008?

Yes.

See Nonresident aliens on page 49.

No.

Go to Step 2.

1. Add the amounts from
Form 1040:

1. Is your investment income more than $2,950?

Yes.

No.

Skip question 3; go to question 4.

1. Are you filing Form 4797 (relating to sales of business property)?

Yes.

See Form 4797 filers on page 49.

No.

You cannot take the credit.

1. Do any of the following apply for 2008?

You are filing Schedule E. You are reporting income from the rental of personal property not used in a trade or business. You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends).

Yes.

You must use Worksheet 1 in Pub. 596 to see if you can take the credit.

No.

Go to Step 3.

A qualifying child for the EIC is a child who is your...

Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew)

was ...

Under age 19 at the end of 2008

or

Under age 24 at the end of 2008 and a student (see page 49)

or

Any age and permanently and totally disabled (see page 49)

who...

Lived with you in the United States for more than half of 2008. If the child did not live with you for the required time, see Exception to time lived with you on page 49.

If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing a joint return) for 2008, or the child was married, see page 49.

1. Do you have at least one child who meets the conditions to be your qualifying child?

Yes.

The child must have a valid social security number as defined on page 49 unless the child was born and died in 2008. Go to question 2.

No.

Skip question 2; go to Step 4.

1. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2008?

Yes.

You cannot take the credit. Enter “No” on the dotted line next to line 64a.

No.

Skip Step 4; go to Step 5 on page 48.

1. Is the amount on Form 1040, line 38, less than $12,880 ($15,880 if married filing jointly)?

Yes.

No.

You cannot take the credit.

1. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2008?

Yes.

You cannot take the credit. Enter “No” on
the dotted line next to line 64a.

No.

1. Can you, or your spouse if filing a joint return, be claimed as a dependent on someone else's 2008 tax return?