2008 Form 1040
Certain Cash Contributions for Haiti Relief Can Be Deducted on Your
2009 Tax Return
A new law allows you to choose to deduct certain charitable contributions of
money on your 2009 tax return instead of your 2010 return. The contributions
must have been made after January 11, 2010, and before March 1, 2010, for the
relief of victims in areas affected by the January 12, 2010, earthquake in Haiti.
Contributions of money include contributions made by cash, check, money order,
credit card, charge card, debit card, or via cell phone.
The new law was enacted after the 2009 forms, instructions, and publications
had already been printed. When preparing your 2009 tax return, you may
complete the forms as if these contributions were made on December 31, 2009,
instead of in 2010. To deduct your charitable contributions, you must itemize
deductions on Schedule A (Form 1040) or Schedule A (Form 1040NR).
The contribution must be made to a qualified organization and meet all other
requirements for charitable contribution deductions. However, if you made the
contribution by phone or text message, a telephone bill showing the name of the
donee organization, the date of the contribution, and the amount of the
contribution will satisfy the recordkeeping requirement. Therefore, for example, if
you made a $10 charitable contribution by text message that was charged to
your telephone or wireless account, a bill from your telecommunications
company containing this information satisfies the recordkeeping requirement.
1040 Department of the Treasury—Internal Revenue Service
Form
U.S. Individual Income Tax Return 2009
(99)
IRS Use Only—Do not write or staple in this space.
Label
For the year Jan. 1–Dec. 31, 2009, or other tax year beginning
, 2009, ending
, 20
OMB No. 1545-0074
L
Your first name and initial
Last name
Your social security number
(See
A
instructions
B
on page 14.)
E
If a joint return, spouse’s first name and initial
Last name
Spouse’s social security number
L
Use the IRS
label.
H
Home address (number and street). If you have a P.O. box, see page 14.
Apt. no.
You must enter
E
Otherwise,
your SSN(s) above.
R
please print
E
or type.
City, town or post office, state, and ZIP code. If you have a foreign address, see page 14.
Checking a box below will not
change your tax or refund.
Presidential
Election Campaign
Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 14)
You
Spouse
Filing Status
1
Single
4
Head of household (with qualifying person). (See page 15.) If the
2
Married filing jointly (even if only one had income)
qualifying person is a child but not your dependent, enter this
Check only one
3
Married filing separately. Enter spouse’s SSN above
child’s name here.
box.
and full name here.
5
Qualifying widow(er) with dependent child (see page 16)
Exemptions
6a
Yourself. If someone can claim you as a dependent, do not check box 6a .
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Boxes checked
on 6a and 6b
b
Spouse .
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No. of children
c
Dependents:
(2) Dependent’s
(3) Dependent’s (4) if qualifying
on 6c who:
child for child tax
● lived with you
(1) First name Last name
social security number
relationship to you credit (see page 17) ● did not live with
you due to divorce
or separation
If more than four
(see page 18)
dependents, see
Dependents on 6c
page 17 and
not entered above
check here
Add numbers on
d Total number of exemptions claimed .
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lines above
Income
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Wages, salaries, tips, etc. Attach Form(s) W-2
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8a
Taxable interest. Attach Schedule B if required .
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b Tax-exempt interest. Do not include on line 8a .
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8b
Attach Form(s)
9 a
Ordinary dividends. Attach Schedule B if required .
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9a
W-2 here. Also
attach Forms
b Qualified dividends (see page 22) .
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W-2G and
10
Taxable refunds, credits, or offsets of state and local income taxes (see page 23) .
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1099-R if tax
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Alimony received .
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was withheld.
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Business income or (loss). Attach Schedule C or C-EZ .
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Capital gain or (loss). Attach Schedule D if required. If not required, check here
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If you did not
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Other gains or (losses). Attach Form 4797 .
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14
get a W-2,
see page 22.
15 a
IRA distributions .
15a
b Taxable amount (see page 24)
15b
16 a
Pensions and annuities
16a
b Taxable amount (see page 25) 16b
17
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E
17
Enclose, but do
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Farm income or (loss). Attach Schedule F .
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not attach, any
payment. Also,
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Unemployment compensation in excess of $2,400 per recipient (see page 27) .
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please use
20 a
Social security benefits
20a
b Taxable amount (see page 27) 20b
Form 1040-V.
21
Other income. List type and amount (see page 29)
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22
Add the amounts in the far right column for lines 7 through 21. This is your total income
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23
Educator expenses (see page 29) .
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Adjusted
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Gross
Certain business expenses of reservists, performing artists, and
fee-basis government officials. Attach Form 2106 or 2106-EZ
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Income
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Health savings account deduction. Attach Form 8889 .
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Moving expenses. Attach Form 3903 .
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One-half of self-employment tax. Attach Schedule SE .
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Self-employed SEP, SIMPLE, and qualified plans
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Self-employed health insurance deduction (see page 30)
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Penalty on early withdrawal of savings .
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31 a
Alimony paid b Recipient’s SSN
31a
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IRA deduction (see page 31)
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Student loan interest deduction (see page 34)
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Tuition and fees deduction. Attach Form 8917 .
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Domestic production activities deduction. Attach Form 8903
35
36
Add lines 23 through 31a and 32 through 35 .
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37
Subtract line 36 from line 22. This is your adjusted gross income .
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37
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 97.
Cat. No. 11320B
Form 1040 (2009)
Form 1040 (2009)
Page 2
Tax and
38
Amount from line 37 (adjusted gross income)
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38
Credits
39a Check { You were born before January 2, 1945,
Blind. } Total boxes
if:
Spouse was born before January 2, 1945,
Blind. checked
39a
Standard
b If your spouse itemizes on a separate return or you were a dual-status alien, see page 35 and check here
39b
Deduction
40 a Itemized deductions (from Schedule A) or your standard deduction (see left margin) .
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40a
for—
b If you are increasing your standard deduction by certain real estate taxes, new motor
● People who
check any
vehicle taxes, or a net disaster loss, attach Schedule L and check here (see page 35) .
40b
box on line
39a, 39b, or
41
Subtract line 40a from line 38 .
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40b or who
42
Exemptions. If line 38 is $125,100 or less and you did not provide housing to a Midwestern
can be
claimed as a
displaced individual, multiply $3,650 by the number on line 6d. Otherwise, see page 37 .
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42
dependent,
see page 35.
43
Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- .
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● All others:
44
Tax (see page 37). Check if any tax is from:
a
Form(s) 8814
b
Form 4972 .
44
Single or
45
Alternative minimum tax (see page 40). Attach Form 6251 .
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Married filing
separately,
46
Add lines 44 and 45 .
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$5,700
47
Foreign tax credit. Attach Form 1116 if required .
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Married filing 48
Credit for child and dependent care expenses. Attach Form 2441
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jointly or
Qualifying
49
Education credits from Form 8863, line 29 .
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widow(er),
$11,400
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Retirement savings contributions credit. Attach Form 8880
50
Head of
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Child tax credit (see page 42) .
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household,
52
Credits from Form: a
8396 b
8839 c
$8,350
5695
52
53
Other credits from Form: a
3800 b
8801 c
53
54
Add lines 47 through 53. These are your total credits .
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54
55
Subtract line 54 from line 46. If line 54 is more than line 46, enter -0-
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Other
56
Self-employment tax. Attach Schedule SE .
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Taxes
57
Unreported social security and Medicare tax from Form: a
4137
b
8919 .
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Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required
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59
Additional taxes: a
AEIC payments b
Household employment taxes. Attach Schedule H
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60
Add lines 55 through 59. This is your total tax .
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60
Payments 61
Federal income tax withheld from Forms W-2 and 1099
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2009 estimated tax payments and amount applied from 2008 return
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Making work pay and government retiree credits. Attach Schedule M
63
If you have a
64a
Earned income credit (EIC) .
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64a
qualifying
child, attach
b Nontaxable combat pay election
64b
Schedule EIC. 65
Additional child tax credit. Attach Form 8812 .
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66
Refundable education credit from Form 8863, line 16 .
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First-time homebuyer credit. Attach Form 5405
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68
Amount paid with request for extension to file (see page 72) .
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69
Excess social security and tier 1 RRTA tax withheld (see page 72)
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70
Credits from Form: a
2439 b
4136 c
8801 d
8885
70
71
Add lines 61, 62, 63, 64a, and 65 through 70. These are your total payments .
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71
Refund
72
If line 71 is more than line 60, subtract line 60 from line 71. This is the amount you overpaid
72
Direct deposit? 73a
Amount of line 72 you want refunded to you. If Form 8888 is attached, check here .
73a
See page 73
and fill in 73b,
b Routing number
c Type:
Checking
Savings
73c, and 73d,
d Account number
or Form 8888.
74
Amount of line 72 you want applied to your 2010 estimated tax
74
Amount
75
Amount you owe. Subtract line 71 from line 60. For details on how to pay, see page 74 .
75
You Owe
76
Estimated tax penalty (see page 74) .
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76
Third Party Do you want to allow another person to discuss this return with the IRS (see page 75)?
Yes. Complete the following.
No
Designee
Designee’s
Phone
Personal identification
name
no.
number (PIN)
Sign
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,
Here
they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Joint return?
Your signature
Date
Your occupation
Daytime phone number
See page 15.
Keep a copy
for your
Spouse’s signature. If a joint return, both must sign.
Date
Spouse’s occupation
records.
Date
Preparer’s SSN or PTIN
Paid
Preparer’s
Check if
signature
Preparer’s
self-employed
Use Only
Firm’s name (or
EIN
yours if self-employed),
address, and ZIP code
Phone no.
Form 1040 (2009)
