A
- Address change, Address change.
- Addresses of Internal Revenue Service Centers, 1040A - Additional Material
- Alaska Permanent Fund dividends, Alaska Permanent Fund dividends.
- Alien, Nonresident aliens and dual-status aliens.
- Allocated tip income, Tip income.
- Alternative minimum tax, Alternative minimum tax (AMT) exemption amount increased., Alternative minimum tax.
- Amended return, How do you amend your tax return?
- Amount you owe, Amount You Owe
- Annuities, Pensions and Annuities
C
- Capital gain distributions, Capital Gain Distributions, Form 8615, Qualified Dividends and Capital Gain Tax Worksheet
-
- Nominee, Capital Gain Distributions
- Child and dependent care expenses, credit for, Credit for Child and Dependent Care Expenses
- Child tax credits,
Dependents and Qualifying Child for Child Tax Credit
, Additional Child Tax Credit What Is the Additional Child Tax Credit?
- Commissioner's Message, A Message From the Commissioner
- Common mistakes, how to avoid, How to avoid common mistakes.
- Community property states, Community Property States
- Credit for the elderly or the disabled, Credit for the Elderly or the Disabled
- Customer service standards,
D
- Death of a taxpayer, Death of a taxpayer.
- Death of spouse, Death of your spouse., Claiming a refund for a deceased taxpayer.
- Debt held by the public, gift to reduce, How do you make a gift to reduce debt held by the public?
- Deductions for contributions to an individual retirement arrangement (IRA), IRA deduction expanded., IRA deduction expanded., Line 17
- Dependent care benefits, Dependent care benefits.
- Dependents:
-
- Exemptions for,
Dependents and Qualifying Child for Child Tax Credit
- Standard deduction for, Standard Deduction, Standard Deduction Worksheet—Line 24
- Direct deposit of refund, Lines 45a Through 45d
- Disclosure, Privacy, and Paperwork Reduction Act Notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice
- Dividends
-
- Nominee, Ordinary Dividends, Qualified Dividends
- Ordinary dividends, Ordinary Dividends
- Qualified dividends, Qualified Dividends
- Dual-status aliens, Nonresident aliens and dual-status aliens.
- Dual-Status Aliens, Nonresident aliens and dual-status aliens.
E
- Earned income credit (EIC), Earned income credit (EIC)., Earned income credit (EIC).,
What is the EIC?
, Tax, Credits, and Payments
-
- Combat pay, nontaxable, Combat pay, nontaxable.
- Economic stimulus payment, Economic stimulus payment., Exception 5.
- Education credits, Education Credits
- Educator expenses, Educator Expenses
- Elderly persons:
-
- Credit for, Credit for the Elderly or the Disabled
- Standard deduction for, Line 23a, Standard Deduction Worksheet—Line 24
- Electronic filing (e-file)
, , Introduction, Line Instructions for Form 1040A, Lines 45a Through 45d, Amount You Owe, Sign Your Return, Quick and Easy Access to Tax Help and Tax Products
- Estimated tax payments, 2008 Estimated Tax Payments, Income tax withholding and estimated tax payments for 2009.
- Everyday tax solutions, Everyday tax solutions.
- Excess social security and tier 1 RRTA tax withheld, Excess social security and tier 1 railroad retirement (RRTA) tax withheld.
- Exemptions, Exemptions, Student., Deduction for Exemptions Worksheet—Line 26
- Extensions of time to file, Where Do You File?, Line 43
F
- Filing information, Do You Have To File?
- Filing instructions
-
- When to file, When Should You File?
- Filing status—which box to check, Filing Status, Qualifying Widow(er) With Dependent Child
- Foreign bank account, When Must You Use Form 1040?
- Foreign retirement plans, Foreign Retirement Plans
- Form 1040A or Form 1040?, Who Can Use Form 1040A?
- Form W-2, Wages, Salaries, Tips, etc., Missing or incorrect Form W-2?
- Forms, how to get, Quick and Easy Access to Tax Help and Tax Products, Order Form for Forms and Publications
- Free File,
- Free tax help, Quick and Easy Access to Tax Help and Tax Products
I
- Identity theft, Secure your tax records from identity theft.
- Income tax withheld (federal), Federal Income Tax Withheld
- Individual retirement arrangement (IRA):
-
- Contributions to, Line 17
- Distributions from, IRA Distributions
- Individual taxpayer identification number, IRS individual taxpayer identification numbers (ITINs) for aliens.
- Injured spouse claim, Injured spouse claim.
- Innocent spouse relief, Innocent spouse relief.
- Installment payments, What If You Cannot Pay?
- Interest income:
-
- Tax-exempt, Tax-Exempt Interest
- Taxable, Taxable Interest
- Interest—late payment of tax, What If You Cannot Pay?, Interest and Penalties
- Itemized deductions, Private delivery services.
N
- Name change, Name change., Do both the name and social security number (SSN) on your tax forms agree with your social security card?
- Name, address, and social security number, Name and Address, Nonresident alien spouse.
- Nonresident alien, Nonresident aliens and dual-status aliens., IRS individual taxpayer identification numbers (ITINs) for aliens., Nonresident alien spouse.
- Nonresident Alien, Nonresident aliens and dual-status aliens.
P
- Payments, amount you owe, Amount You Owe
- Penalty
-
- Estimated tax, Estimated Tax Penalty, Figuring the penalty.
- Late filing, Interest and Penalties
- Late payment, Interest and Penalties
- Other, Interest and Penalties
- Pensions and annuities, Pensions and Annuities
- Preparer, tax return, Third Party Designee, Paid preparer must sign your return.
- Presidential election—$3 check-off, Presidential Election Campaign Fund
- Private delivery services, Private delivery services.
- Public debt, gift to reduce the, How do you make a gift to reduce debt held by the public?
- Publications
-
- How to get, Quick and Easy Access to Tax Help and Tax Products, Order Form for Forms and Publications
R
- Railroad retirement benefits
-
- Treated as a pension, Pensions and Annuities
- Treated as social security, Social Security Benefits
- Recordkeeping, How long should records be kept?
- Recovery rebate credit, Recovery rebate credit., Recovery Rebate Credit Worksheet—Line 42, Recovery Rebate Credit Worksheet—Line 42 (Continued)
- Refund information, Refund Information
- Refund of tax, Refund
- Refund offset, Refund offset.
- Refunds of state and local income taxes, Refunds of State or Local Income Taxes
- Resident aliens, Resident aliens.
- Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit)
- Rights of taxpayers, What are your rights as a taxpayer?
- Rollovers, Exception 1., Rollovers., Rollover to a plan other than a Roth IRA.
- Rounding off to whole dollars, Rounding Off to Whole Dollars
S
- Salaries, Wages, Salaries, Tips, etc., Missing or incorrect Form W-2?
- Scholarship and fellowship grants, Wages, Salaries, Tips, etc.
- Sign your return, Sign Your Return
- Single person, Single
- Social security benefits, Social Security Benefits, Exception., Social Security Benefits Worksheet—Lines 14a and 14b
- Social security number, Social Security Number (SSN), Do both the name and social security number (SSN) on your tax forms agree with your social security card?
- Standard deduction, Standard Deduction, Standard Deduction Worksheet—Line 24
- State and local income taxes, refunds of, Refunds of State or Local Income Taxes
- Student loan interest deduction, Student Loan Interest Deduction
T
- Tax assistance, Other Ways To Get Help
- Tax figured by the IRS, Tax
- Tax table,
- Tax-exempt interest, Tax-Exempt Interest
- Taxpayer Advocate Service,
- Telephone assistance—federal tax information, What Is TeleTax?
- TeleTax, What Is TeleTax?, TeleTax Topics, Tax Information for Residents of Puerto Rico (in Spanish only)
- Third party designee, Third Party Designee
- Tip income, Wages, Salaries, Tips, etc.
- Tuition and fees deduction, Tuition and Fees Deduction
W
- Wages, Wages, Salaries, Tips, etc., Missing or incorrect Form W-2?
- What's new, What's New for 2008, What's New for 2009
- When to file, When Should You File?
- Where to file, 1040A - Additional Material
- Who can use Form 1040A, Who Can Use Form 1040A?
- Who must file, Do You Have To File?
- Who must use Form 1040, When Must You Use Form 1040?
- Widows and widowers, qualifying, Qualifying Widow(er) With Dependent Child
- Withholding and estimated tax payments for 2009, Income tax withholding and estimated tax payments for 2009.
