Form 1040 Ez - Instructions Booklet - Internal Revenue Service - 2009 Page 12

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Form 1040EZ— Lines 7 through 8
Payments, Credits, and Tax (Lines 7– 12)
7
Payments,
7
Federal income tax withheld from Form(s) W-2 and 1099.
7
8
Credits,
Making work pay credit (see worksheet on back).
8
8
and Tax
Earned income credit (EIC) (see page 13).
9a
9a
9
b
Nontaxable combat pay election.
9b
Add lines 7, 8, and 9a. These are your total payments and credits.
10
10
11
Tax. Use the amount on line 6 above to find your tax in the tax table on pages 27
11
through 35 of the instructions. Then, enter the tax from the table on this line.
11
You have a taxable scholarship or fellowship grant not
reported on Form W-2 that is included on Form 1040EZ
7
Line 7, Federal Income Tax Withheld
line 1,
You received amounts as a pension or annuity from a
Enter the total amount of federal income tax withheld. This
nonqualified deferred compensation plan or a nongovern-
should be shown on your 2009 Form(s) W-2 in box 2.
mental section 457 plan that is included on Form 1040EZ,
line 1, or
If you received 2009 Form(s) 1099-INT, 1099-G, or 1099-OID
You received pay for work done as an inmate in a penal
showing federal income tax withheld, include the tax withheld
institution that is included on Form 1040EZ, line 1.
in the total on line 7. This tax should be shown in box 4 of
these forms.
Earned Income Worksheet— Line 1a
1. Enter the amount from line 1 of Form 1040EZ . . . . . 1.
2. Enter the amount of any taxable
8
Line 8, Making Work Pay Credit
scholarship or fellowship grant not
reported on a Form W-2 but included on
line 1 above. . . . . . . . . . . . . . . . . . . . . . 2.
Who Can Take the Making Work Pay Credit
3. Enter any amount received as a pension
or annuity from a deferred
You may be able to take this credit if you have earned income
compensation plan or a
from work. Even if your federal income tax withheld from your
nongovernmental section 457 plan
pay was reduced because of this credit, you must claim the
(enter “DFC” and the amount received in
credit on your return to benefit from it. You cannot qualify for
the space to the left of line 1 on Form
this credit if you are a nonresident alien or can be claimed as a
1040EZ). This amount may be shown on
dependent on someone else’s tax return.
your Form W-2 in box 11. If you received
such an amount but box 11 is blank
The credit must be reduced if you received a $250 economic
contact your employer for the amount
recovery payment during 2009. You may have received an
received as a pension or annuity . . . . . . 3.
economic recovery payment if you received social security
4. Enter the amount received for work
benefits, supplemental security income (SSI), railroad retire-
performed while an inmate in a penal
ment benefits, or veterans disability compensation or pension
institution (enter “PRI” and the amount
benefits.
received in the space to the left of line 1
Use the worksheet for line 8 on the back of Form 1040EZ to
on Form 1040EZ) . . . . . . . . . . . . . . . . . . 4.
figure your making work pay credit.
5. Add lines 2 through 4 . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Subtract line 5 from line 1 . . . . . . . . . . . . . . . . . . . . 6.
Social security number. You (or your spouse if filing jointly)
7. Enter the amount of any nontaxable combat pay
must have a valid social security number on your return to
received. Also enter this amount on line 1b of the
take the credit. A social security number does not include an
Worksheet for Line 8 (on the back of Form 1040EZ).
identification number issued by the IRS.
This amount should be shown in box 12
of your Form(s) W-2, with code Q. . . . . . . . . . . . . . . 7.
Effect of credit on welfare benefits. Any refund you re-
8. Add lines 6 and 7. Enter the result here and on line
ceive as a result of the credit will not be used to determine if
1a of the Worksheet for Line 8 (on the back of Form
you are eligible for the following programs, or how much you
1040EZ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
can receive from them. But if the refund you receive because
of the credit is not spent within a certain period of time, it can
count as an asset (or resource) and affect your eligibility.
Line 1b. Enter on line 1b the total nontaxable combat pay
Temporary Assistance for Needy Families (TANF).
you (and your spouse if filing jointly) received in 2009. This
Medicaid and SSI.
amount should be shown in Form W-2, box 12, with code Q.
Supplemental Nutrition Assistance Program (food stamps)
and low-income housing.
Line 10. An economic recovery payment is a $250 payment
sent to you by the U.S. Treasury during 2009 if you received
Instructions for Worksheet for Line 8 – Making Work Pay
one of the types of benefits listed on line 10 during November
Credit
2008, December 2008, or January 2009. If you file jointly and
Line 1a. Complete the worksheet and enter on line 1a the
both you and your spouse received those benefits, you each
amount you figured using the worksheet if:
may have received an economic recovery payment.
You checked the “No” box on line 1a,
Instructions for Form 1040EZ
- 12 -

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