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2009 1040 Form

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2009 1040 Form

2009 1040 form 32. 2009 1040 form   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. 2009 1040 form Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. 2009 1040 form  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. 2009 1040 form See Taxpayer identification number under Qualifying Person Test, later. 2009 1040 form You may have to pay employment taxes. 2009 1040 form  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. 2009 1040 form Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. 2009 1040 form See Employment Taxes for Household Employers , later. 2009 1040 form Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. 2009 1040 form Tests you must meet to claim the credit. 2009 1040 form How to figure the credit. 2009 1040 form How to claim the credit. 2009 1040 form Employment taxes you may have to pay as a household employer. 2009 1040 form You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. 2009 1040 form The credit can be up to 35% of your expenses. 2009 1040 form To qualify, you must pay these expenses so you can work or look for work. 2009 1040 form This credit should not be confused with the child tax credit discussed in chapter 34. 2009 1040 form Dependent care benefits. 2009 1040 form   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. 2009 1040 form You must complete Form 2441, Part III, before you can figure the amount of your credit. 2009 1040 form See Dependent Care Benefits under How To Figure the Credit, later. 2009 1040 form Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. 2009 1040 form The care must be for one or more qualifying persons who are identified on Form 2441. 2009 1040 form (See Qualifying Person Test . 2009 1040 form ) You (and your spouse if filing jointly) must have earned income during the year. 2009 1040 form (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. 2009 1040 form ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. 2009 1040 form (See Work-Related Expense Test , later. 2009 1040 form ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. 2009 1040 form If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. 2009 1040 form You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. 2009 1040 form (See Payments to Relatives or Dependents under Work-Related Expense Test, later. 2009 1040 form ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. 2009 1040 form If you are married, you must file a joint return, unless an exception applies to you. 2009 1040 form (See Joint Return Test , later. 2009 1040 form ) You must identify the care provider on your tax return. 2009 1040 form (See Provider Identification Test , later. 2009 1040 form ) If you exclude or deduct dependent care benefits provided by a dependent care benefits plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). 2009 1040 form (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. 2009 1040 form See Reduced Dollar Limit under How To Figure the Credit, later. 2009 1040 form ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. 2009 1040 form Figure 32-A. 2009 1040 form Can You Claim the Credit? Please click here for the text description of the image. 2009 1040 form Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. 2009 1040 form A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart, later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 2009 1040 form Dependent defined. 2009 1040 form   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. 2009 1040 form To be your dependent, a person must be your qualifying child (or your qualifying relative). 2009 1040 form Qualifying child. 2009 1040 form   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. 2009 1040 form More information. 2009 1040 form   For more information about who is a dependent or a qualifying child, see chapter 3. 2009 1040 form Physically or mentally not able to care for oneself. 2009 1040 form   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. 2009 1040 form Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. 2009 1040 form Person qualifying for part of year. 2009 1040 form   You determine a person's qualifying status each day. 2009 1040 form For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. 2009 1040 form Also see Yearly limit under Dollar Limit, later. 2009 1040 form Birth or death of otherwise qualifying person. 2009 1040 form   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home for more than half the time he or she was alive in 2013. 2009 1040 form Taxpayer identification number. 2009 1040 form   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). 2009 1040 form If the correct information is not shown, the credit may be reduced or disallowed. 2009 1040 form Individual taxpayer identification number (ITIN) for aliens. 2009 1040 form   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. 2009 1040 form The ITIN is entered wherever an SSN is requested on a tax return. 2009 1040 form To apply for an ITIN, see Form W-7. 2009 1040 form   An ITIN is for tax use only. 2009 1040 form It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. 2009 1040 form S. 2009 1040 form law. 2009 1040 form Adoption taxpayer identification number (ATIN). 2009 1040 form   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. 2009 1040 form File Form W-7A, Application for Taxpayer Identification Number for Pending U. 2009 1040 form S. 2009 1040 form Adoptions. 2009 1040 form Child of divorced or separated parents or parents living apart. 2009 1040 form   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. 2009 1040 form   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. 2009 1040 form If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. 2009 1040 form For details and an exception for a parent who works at night, see Pub. 2009 1040 form 501. 2009 1040 form   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. 2009 1040 form Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. 2009 1040 form Earned income. 2009 1040 form   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. 2009 1040 form A net loss from self-employment reduces earned income. 2009 1040 form Earned income also includes strike benefits and any disability pay you report as wages. 2009 1040 form   Generally, only taxable compensation is included. 2009 1040 form However, you can elect to include nontaxable combat pay in earned income. 2009 1040 form If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. 2009 1040 form (In other words, if one of you makes the election, the other one can also make it but does not have to. 2009 1040 form ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. 2009 1040 form Members of certain religious faiths opposed to social security. 2009 1040 form   Certain income earned by persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes may not be considered earned income for this purpose. 2009 1040 form See Earned Income Test in Publication 503. 2009 1040 form Not earned income. 2009 1040 form   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. 2009 1040 form S. 2009 1040 form trade or business, or Any amount received for work while an inmate in a penal institution. 2009 1040 form Rule for student-spouse or spouse not able to care for self. 2009 1040 form   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. 2009 1040 form (Your spouse also must live with you for more than half the year. 2009 1040 form )   If you are filing a joint return, this rule also applies to you. 2009 1040 form You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. 2009 1040 form   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. 2009 1040 form   This rule applies to only one spouse for any one month. 2009 1040 form If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. 2009 1040 form Full-time student. 2009 1040 form   You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. 2009 1040 form You must have been a full-time student for some part of each of 5 calendar months during the year. 2009 1040 form (The months need not be consecutive. 2009 1040 form ) School. 2009 1040 form   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. 2009 1040 form A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. 2009 1040 form Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. 2009 1040 form Expenses are considered work-related only if both of the following are true. 2009 1040 form They allow you (and your spouse if filing jointly) to work or look for work. 2009 1040 form They are for a qualifying person's care. 2009 1040 form Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. 2009 1040 form If you are married, generally both you and your spouse must work or look for work. 2009 1040 form One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. 2009 1040 form Your work can be for others or in your own business or partnership. 2009 1040 form It can be either full time or part time. 2009 1040 form Work also includes actively looking for work. 2009 1040 form However, if you do not find a job and have no earned income for the year, you cannot take this credit. 2009 1040 form See Earned Income Test , earlier. 2009 1040 form An expense is not considered work-related merely because you had it while you were working. 2009 1040 form The purpose of the expense must be to allow you to work. 2009 1040 form Whether your expenses allow you to work or look for work depends on the facts. 2009 1040 form Example 1. 2009 1040 form The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. 2009 1040 form Example 2. 2009 1040 form You work during the day. 2009 1040 form Your spouse works at night and sleeps during the day. 2009 1040 form You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. 2009 1040 form Your expenses are considered work-related. 2009 1040 form Volunteer work. 2009 1040 form    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. 2009 1040 form Work for part of year. 2009 1040 form   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. 2009 1040 form For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work-related. 2009 1040 form However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). 2009 1040 form Temporary absence from work. 2009 1040 form   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. 2009 1040 form Instead, you can figure your credit including the expenses you paid for the period of absence. 2009 1040 form   An absence of 2 weeks or less is a short, temporary absence. 2009 1040 form An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. 2009 1040 form Example. 2009 1040 form You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. 2009 1040 form You become ill and miss 4 months of work but receive sick pay. 2009 1040 form You continue to pay the nanny to care for the children while you are ill. 2009 1040 form Your absence is not a short, temporary absence, and your expenses are not considered work-related. 2009 1040 form Part-time work. 2009 1040 form   If you work part-time, you generally must figure your expenses for each day. 2009 1040 form However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. 2009 1040 form Any day when you work at least 1 hour is a day of work. 2009 1040 form Example 1. 2009 1040 form You work 3 days a week. 2009 1040 form While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. 2009 1040 form You can pay the center $150 for any 3 days a week or $250 for 5 days a week. 2009 1040 form Your child attends the center 5 days a week. 2009 1040 form Your work-related expenses are limited to $150 a week. 2009 1040 form Example 2. 2009 1040 form The facts are the same as in Example 1 except the center does not offer a 3-day option. 2009 1040 form The entire $250 weekly fee may be a work-related expense. 2009 1040 form Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. 2009 1040 form You do not have to choose the least expensive way of providing care. 2009 1040 form The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. 2009 1040 form Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. 2009 1040 form Expenses for household services qualify if part of the services is for the care of qualifying persons. 2009 1040 form See Household services , later. 2009 1040 form Expenses not for care. 2009 1040 form   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. 2009 1040 form However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. 2009 1040 form   Child support payments are not for care and do not qualify for the credit. 2009 1040 form Education. 2009 1040 form   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. 2009 1040 form Expenses to attend kindergarten or a higher grade are not expenses for care. 2009 1040 form Do not use these expenses to figure your credit. 2009 1040 form   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. 2009 1040 form   Summer school and tutoring programs are not for care. 2009 1040 form Example 1. 2009 1040 form You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. 2009 1040 form The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. 2009 1040 form You can count the total cost when you figure the credit. 2009 1040 form Example 2. 2009 1040 form You place your 10-year-old child in a boarding school so you can work full time. 2009 1040 form Only the part of the boarding school expense that is for the care of your child is a work-related expense. 2009 1040 form You can count that part of the expense in figuring your credit if it can be separated from the cost of education. 2009 1040 form You cannot count any part of the amount you pay the school for your child's education. 2009 1040 form Care outside your home. 2009 1040 form   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. 2009 1040 form Dependent care center. 2009 1040 form   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. 2009 1040 form   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. 2009 1040 form Camp. 2009 1040 form   The cost of sending your child to an overnight camp is not considered a work-related expense. 2009 1040 form The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. 2009 1040 form Transportation. 2009 1040 form   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. 2009 1040 form This includes transportation by bus, subway, taxi, or private car. 2009 1040 form However, transportation not provided by a care provider is not for the care of a qualifying person. 2009 1040 form Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. 2009 1040 form Fees and deposits. 2009 1040 form   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. 2009 1040 form However, a forfeited deposit is not for the care of a qualifying person if care is not provided. 2009 1040 form Example 1. 2009 1040 form You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. 2009 1040 form The fee you paid is a work-related expense. 2009 1040 form Example 2. 2009 1040 form You placed a deposit with a preschool to reserve a place for your 3-year-old child. 2009 1040 form You later sent your child to a different preschool and forfeited the deposit. 2009 1040 form The forfeited deposit is not for care and so is not a work-related expense. 2009 1040 form Household services. 2009 1040 form   Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. 2009 1040 form   Household services are ordinary and usual services done in and around your home that are necessary to run your home. 2009 1040 form They include the services of a housekeeper, maid, or cook. 2009 1040 form However, they do not include the services of a chauffeur, bartender, or gardener. 2009 1040 form See Household Services in Publication 503 for more information. 2009 1040 form   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. 2009 1040 form Taxes paid on wages. 2009 1040 form   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. 2009 1040 form See Employment Taxes for Household Employers , later. 2009 1040 form Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. 2009 1040 form However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. 2009 1040 form Joint Return Test Generally, married couples must file a joint return to take the credit. 2009 1040 form However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. 2009 1040 form Legally separated. 2009 1040 form   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. 2009 1040 form You may be eligible to take the credit on your return using head of household filing status. 2009 1040 form Married and living apart. 2009 1040 form   You are not considered married and are eligible to take the credit if all the following apply. 2009 1040 form You file a return apart from your spouse. 2009 1040 form Your home is the home of a qualifying person for more than half the year. 2009 1040 form You pay more than half the cost of keeping up your home for the year. 2009 1040 form Your spouse does not live in your home for the last 6 months of the year. 2009 1040 form Costs of keeping up a home. 2009 1040 form   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. 2009 1040 form   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. 2009 1040 form   They also do not include the purchase, permanent improvement, or replacement of property. 2009 1040 form For example, you cannot include the cost of replacing a water heater. 2009 1040 form However, you can include the cost of repairing a water heater. 2009 1040 form Death of spouse. 2009 1040 form   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. 2009 1040 form If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. 2009 1040 form Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. 2009 1040 form Use Form 2441, Part I, to show the information. 2009 1040 form If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). 2009 1040 form Information needed. 2009 1040 form   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. 2009 1040 form   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. 2009 1040 form If the care provider is an organization, then it is the employer identification number (EIN). 2009 1040 form   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). 2009 1040 form In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. 2009 1040 form   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. 2009 1040 form Getting the information. 2009 1040 form   You can use Form W-10 to request the required information from the care provider. 2009 1040 form If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10 including: A copy of the provider's social security card, A copy of the provider's completed Form W-4 if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the information. 2009 1040 form    You should keep this information with your tax records. 2009 1040 form Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. 2009 1040 form Due diligence. 2009 1040 form   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. 2009 1040 form However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. 2009 1040 form   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. 2009 1040 form Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. 2009 1040 form Provider refusal. 2009 1040 form   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). 2009 1040 form Enter “See Attached Statement” in the columns calling for the information you do not have. 2009 1040 form Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. 2009 1040 form Be sure to write your name and social security number on this statement. 2009 1040 form The statement will show that you used due diligence in trying to furnish the necessary information. 2009 1040 form U. 2009 1040 form S. 2009 1040 form citizens and resident aliens living abroad. 2009 1040 form   If you are living abroad, your care provider may not have, and may not be required to get, a U. 2009 1040 form S. 2009 1040 form taxpayer identification number (for example, an SSN or EIN). 2009 1040 form If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. 2009 1040 form How To Figure the Credit Your credit is a percentage of your work-related expenses. 2009 1040 form Your expenses are subject to the earned income limit and the dollar limit. 2009 1040 form The percentage is based on your adjusted gross income. 2009 1040 form Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. 2009 1040 form Expenses prepaid in an earlier year. 2009 1040 form   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. 2009 1040 form Claim the expenses for the later year as if they were actually paid in that later year. 2009 1040 form Expenses not paid until the following year. 2009 1040 form   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. 2009 1040 form You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. 2009 1040 form See Payments for prior year's expenses under Amount of Credit in Publication 503. 2009 1040 form    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. 2009 1040 form You may be able to claim a credit for them on your 2014 return. 2009 1040 form Expenses reimbursed. 2009 1040 form   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. 2009 1040 form Example. 2009 1040 form You paid work-related expenses of $3,000. 2009 1040 form You are reimbursed $2,000 by a state social services agency. 2009 1040 form You can use only $1,000 to figure your credit. 2009 1040 form Medical expenses. 2009 1040 form   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. 2009 1040 form You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. 2009 1040 form   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. 2009 1040 form However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. 2009 1040 form    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. 2009 1040 form Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. 2009 1040 form See Reduced Dollar Limit , later. 2009 1040 form But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. 2009 1040 form Dependent care benefits. 2009 1040 form   Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. 2009 1040 form Your salary may have been reduced to pay for these benefits. 2009 1040 form If you received benefits as an employee, they should be shown in box 10 of your Form W-2. 2009 1040 form See Statement for employee , later. 2009 1040 form Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. 2009 1040 form Enter the amount of these benefits on Form 2441, Part III, line 12. 2009 1040 form Exclusion or deduction. 2009 1040 form   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. 2009 1040 form Your employer can tell you whether your benefit plan qualifies. 2009 1040 form To claim the exclusion, you must complete Part III of Form 2441. 2009 1040 form You cannot use Form 1040EZ. 2009 1040 form   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. 2009 1040 form Therefore, you would not get an exclusion from wages. 2009 1040 form Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. 2009 1040 form To claim the deduction, you must use Form 2441. 2009 1040 form   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). 2009 1040 form The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. 2009 1040 form See Earned Income Limit, later. 2009 1040 form    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. 2009 1040 form Statement for employee. 2009 1040 form   Your employer must give you a Form W-2 (or similar statement) showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. 2009 1040 form Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. 2009 1040 form Effect of exclusion on credit. 2009 1040 form   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. 2009 1040 form Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. 2009 1040 form Earned income is defined under Earned Income Test , earlier. 2009 1040 form For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. 2009 1040 form Separated spouse. 2009 1040 form   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test , earlier), you are not considered married for purposes of the earned income limit. 2009 1040 form Use only your income in figuring the earned income limit. 2009 1040 form Surviving spouse. 2009 1040 form   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. 2009 1040 form Community property laws. 2009 1040 form   You should disregard community property laws when you figure earned income for this credit. 2009 1040 form You or your spouse is a student or not able to care for self. 2009 1040 form   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. 2009 1040 form His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. 2009 1040 form Spouse works. 2009 1040 form   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. 2009 1040 form Spouse qualifies for part of month. 2009 1040 form    If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. 2009 1040 form You are a student or not able to care for self. 2009 1040 form   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. 2009 1040 form For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). 2009 1040 form If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. 2009 1040 form Both spouses qualify. 2009 1040 form   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. 2009 1040 form Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. 2009 1040 form This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. 2009 1040 form If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. 2009 1040 form This $6,000 limit does not need to be divided equally among them. 2009 1040 form For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. 2009 1040 form Yearly limit. 2009 1040 form   The dollar limit is a yearly limit. 2009 1040 form The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. 2009 1040 form Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. 2009 1040 form Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. 2009 1040 form Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. 2009 1040 form Your reduced dollar limit is figured on Form 2441, Part III. 2009 1040 form See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. 2009 1040 form Example 1. 2009 1040 form George is a widower with one child and earns $24,000 a year. 2009 1040 form He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. 2009 1040 form His employer pays an additional $1,000 under a dependent care benefit plan. 2009 1040 form This $1,000 is excluded from George's income. 2009 1040 form Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. 2009 1040 form This is because his dollar limit is reduced as shown next. 2009 1040 form   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. 2009 1040 form Randall is married and both he and his wife are employed. 2009 1040 form Each has earned income in excess of $6,000. 2009 1040 form They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. 2009 1040 form Randall's work-related expenses are $6,000 for the year. 2009 1040 form Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. 2009 1040 form Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. 2009 1040 form Although the dollar limit for his work- related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. 2009 1040 form This is because his dollar limit is reduced as shown next. 2009 1040 form   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. 2009 1040 form This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. 2009 1040 form The following table shows the percentage to use based on adjusted gross income. 2009 1040 form   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No limit   20%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. 2009 1040 form You cannot claim the credit on Form 1040EZ. 2009 1040 form Form 1040 or 1040A. 2009 1040 form   You must complete Form 2441 and attach it to your Form 1040 or 1040A. 2009 1040 form Enter the credit on Form 1040, line 48, or Form 1040A, line 29. 2009 1040 form Limit on credit. 2009 1040 form   The amount of credit you can claim is generally limited to the amount of your tax. 2009 1040 form For more information, see the Instructions for Form 2441. 2009 1040 form Tax credit not refundable. 2009 1040 form   You cannot get a refund for any part of the credit that is more than this limit. 2009 1040 form Recordkeeping. 2009 1040 form You should keep records of your work-related expenses. 2009 1040 form Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. 2009 1040 form Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . 2009 1040 form Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. 2009 1040 form If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. 2009 1040 form If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. 2009 1040 form Self-employed persons who are in business for themselves are not household employees. 2009 1040 form Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. 2009 1040 form If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. 2009 1040 form This control could include providing rules of conduct and appearance and requiring regular reports. 2009 1040 form In this case, you do not have to pay employment taxes. 2009 1040 form But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. 2009 1040 form If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. 2009 1040 form Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. 2009 1040 form Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. 2009 1040 form Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. 2009 1040 form For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. 2009 1040 form State employment tax. 2009 1040 form   You may also have to pay state unemployment tax. 2009 1040 form Contact your state unemployment tax office for information. 2009 1040 form You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. 2009 1040 form For a list of state unemployment tax agencies, visit the U. 2009 1040 form S. 2009 1040 form Department of Labor's website. 2009 1040 form A link to that website is in Publication 926, or you can find it with an online search. 2009 1040 form Prev  Up  Next   Home   More Online Publications
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The 2009 1040 Form

2009 1040 form Index A Alien Resident, Resident alien. 2009 1040 form American Institute in Taiwan, U. 2009 1040 form S. 2009 1040 form employees of, American Institute in Taiwan. 2009 1040 form American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. 2009 1040 form Last year, Bona fide resident for part of a year. 2009 1040 form Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. 2009 1040 form , Reassignment. 2009 1040 form Treaty provisions, Special agreements and treaties. 2009 1040 form Voting by absentee ballot, Effect of voting by absentee ballot. 2009 1040 form Waiver of time requirements, Waiver of Time Requirements, U. 2009 1040 form S. 2009 1040 form Travel Restrictions C Camps, foreign, Foreign camps. 2009 1040 form Carryover of housing deduction, Carryover. 2009 1040 form Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. 2009 1040 form Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. 2009 1040 form , Earned income credit. 2009 1040 form Foreign tax, Foreign tax credit. 2009 1040 form , Taxes of Foreign Countries and U. 2009 1040 form S. 2009 1040 form Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. 2009 1040 form S. 2009 1040 form Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. 2009 1040 form Social security number, Social security number. 2009 1040 form Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. 2009 1040 form E Earned income Foreign, Foreign Earned Income, Foreign camps. 2009 1040 form , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. 2009 1040 form Earned income credit, Earned income credit. 2009 1040 form , Earned income credit. 2009 1040 form Employer-provided amounts, Employer-provided amounts. 2009 1040 form Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. 2009 1040 form Meals and lodging, Exclusion of Meals and Lodging U. 2009 1040 form S. 2009 1040 form possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. 2009 1040 form Meeting bona fide residence or physical presence test, Extension of time to meet tests. 2009 1040 form F Fellowships, Scholarships and fellowships. 2009 1040 form Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. 2009 1040 form Figuring U. 2009 1040 form S. 2009 1040 form income tax, Figuring actual tax. 2009 1040 form Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. 2009 1040 form Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. 2009 1040 form , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. 2009 1040 form Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. 2009 1040 form , Publication 54 - Additional Material Household, second, Second foreign household. 2009 1040 form Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. 2009 1040 form Foreign earned income Defined, Foreign Earned Income, More information. 2009 1040 form U. 2009 1040 form S. 2009 1040 form Government employees, U. 2009 1040 form S. 2009 1040 form Government Employees, More information. 2009 1040 form Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. 2009 1040 form Foreign tax credit, Foreign tax credit or deduction. 2009 1040 form Income received after year earned, Paid in year following work. 2009 1040 form , Example. 2009 1040 form Limit, Limit on Excludable Amount, Physical presence test. 2009 1040 form , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. 2009 1040 form Part-year exclusion, Part-year exclusion. 2009 1040 form Physical presence test, maximum exclusion, Physical presence test. 2009 1040 form Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. 2009 1040 form Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. 2009 1040 form Foreign tax credit, Foreign tax credit or deduction. 2009 1040 form Foreign housing exclusion/deduction Carryover of deduction, Carryover. 2009 1040 form Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. 2009 1040 form Housing amount, Housing Amount Housing expenses, Housing expenses. 2009 1040 form Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. 2009 1040 form Second foreign household, Second foreign household. 2009 1040 form Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. 2009 1040 form , Foreign tax credit or deduction. 2009 1040 form Foreign taxes Credit for, Foreign tax credit. 2009 1040 form , Taxes of Foreign Countries and U. 2009 1040 form S. 2009 1040 form Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. 2009 1040 form S. 2009 1040 form Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. 2009 1040 form Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. 2009 1040 form , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. 2009 1040 form 2350, How to get an extension. 2009 1040 form 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. 2009 1040 form 4868, Automatic 6-month extension. 2009 1040 form 673, Statement. 2009 1040 form 8689, Non-USVI resident with USVI income. 2009 1040 form 8822, Reminders W-4, Foreign tax credit. 2009 1040 form Free tax services, Free help with your tax return. 2009 1040 form Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. 2009 1040 form Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. 2009 1040 form Where to file, Resident of Guam. 2009 1040 form H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. 2009 1040 form Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. 2009 1040 form Expenses, Housing expenses. 2009 1040 form I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. 2009 1040 form Blocked, Blocked Income Community, Community income. 2009 1040 form Corporation, Income from a corporation. 2009 1040 form Earned, Foreign Earned Income, Foreign camps. 2009 1040 form , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. 2009 1040 form Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. 2009 1040 form Pensions and annuities, Pensions and annuities. 2009 1040 form , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. 2009 1040 form Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. 2009 1040 form Reimbursement of moving expenses, Reimbursement of moving expenses. 2009 1040 form Rental, Rental income. 2009 1040 form Royalties, Royalties. 2009 1040 form Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. 2009 1040 form Source of, Source of Earned Income Stock options, Stock options. 2009 1040 form Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. 2009 1040 form Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. 2009 1040 form Income exclusion, Limit on Excludable Amount, Physical presence test. 2009 1040 form Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. 2009 1040 form N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. 2009 1040 form Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. 2009 1040 form Where to file, Resident of the Commonwealth of the Northern Mariana Islands. 2009 1040 form P Part-year exclusion, Part-year exclusion. 2009 1040 form Pay for personal services, Earned income. 2009 1040 form , Common Benefits Paying U. 2009 1040 form S. 2009 1040 form tax in foreign currency, Paying U. 2009 1040 form S. 2009 1040 form tax in foreign currency. 2009 1040 form Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. 2009 1040 form , Common Benefits Withholding from, Withholding from pension payments. 2009 1040 form Physical presence test 12-month period, How to figure the 12-month period. 2009 1040 form Defined, Physical Presence Test Maximum exclusion, Physical presence test. 2009 1040 form Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. 2009 1040 form S. 2009 1040 form Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. 2009 1040 form S. 2009 1040 form Virgin Islands Residents of, Puerto Rico. 2009 1040 form Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. 2009 1040 form Employee expenses, Reimbursement of employee expenses. 2009 1040 form Moving expenses, Reimbursement of moving expenses. 2009 1040 form Resident alien defined, Resident alien. 2009 1040 form Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. 2009 1040 form Second foreign household, Second foreign household. 2009 1040 form , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. 2009 1040 form Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. 2009 1040 form T Taiwan, American Institute in, American Institute in Taiwan. 2009 1040 form Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. 2009 1040 form Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. 2009 1040 form Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. 2009 1040 form S. 2009 1040 form Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. 2009 1040 form S. 2009 1040 form Government employees, U. 2009 1040 form S. 2009 1040 form Government Employees, More information. 2009 1040 form U. 2009 1040 form S. 2009 1040 form Virgin Islands Possession exclusion, Puerto Rico and U. 2009 1040 form S. 2009 1040 form Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. 2009 1040 form Residents of, Resident of U. 2009 1040 form S. 2009 1040 form Virgin Islands (USVI). 2009 1040 form Where to file, Resident of U. 2009 1040 form S. 2009 1040 form Virgin Islands (USVI). 2009 1040 form W Waiver of time requirements, Waiver of Time Requirements, U. 2009 1040 form S. 2009 1040 form Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. 2009 1040 form , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. 2009 1040 form Guam residents, Resident of Guam. 2009 1040 form No legal residence in U. 2009 1040 form S. 2009 1040 form , Where To File Virgin Islands residents, nonresidents, Resident of U. 2009 1040 form S. 2009 1040 form Virgin Islands (USVI). 2009 1040 form Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. 2009 1040 form Prev  Up     Home   More Online Publications