Form 1040 Ez - Instructions Booklet - Internal Revenue Service - 2009 Page 5
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40American opportunity credit. The maximum Hope educa-
is incorrect, call the Social Security Administration at
1-800-772-1213.
tion credit has increased to $2,500 for most taxpayers. The
increased credit is now called the American opportunity credit.
Part of the credit is now refundable for most taxpayers. See the
Death of a Taxpayer
instructions for Form 1040A or 1040.
If a taxpayer died before filing a return for 2009, the taxpayer’s
Deduction for motor vehicle taxes. If you bought a new
spouse or personal representative may have to file and sign a
motor vehicle after February 16, 2009, you may be able to
return for that taxpayer. A personal representative can be an
deduct any state or local sales or excise taxes on the purchase.
executor, administrator, or anyone who is in charge of the
In states without a sales tax, you may be able to deduct certain
deceased taxpayer’s property. If the deceased taxpayer did not
other taxes or fees instead. See the instructions for Form
have to file a return but had tax withheld, a return must be
1040A or 1040. However, if you itemize, see the instructions for
filed to get a refund. The person who files the return must
Form 1040, Schedule A.
enter “Deceased,” the deceased taxpayer’s name, and the date
First-time homebuyer credit. The credit increases to as
of death across the top of the return. If this information is not
much as $8,000 ($4,000 if married filing separately) for a home
provided, the processing of the return may be delayed.
bought after 2008 and before May 1, 2010 (before July 1, 2010,
If your spouse died in 2009 and you did not remarry in 2009,
if you entered into a written binding contract before May 1,
or if your spouse died in 2010 before filing a return for 2009,
2010). You can choose to claim the credit on your 2009 return
you can file a joint return. A joint return should show your
for a home you bought in 2010 that qualifies for the credit. See
spouse’s 2009 income before death and your income for all of
the instructions for Form 5405 for details. You must also use
2009. Enter “Filing as surviving spouse” in the area where you
Form 5405 to repay any credit you claimed in 2008 if you sold
sign the return. If someone else is the personal representative,
the home in 2009 or the home ceased to be your main home
he or she also must sign.
in 2009. Form 5405 must be filed with Form 1040.
The surviving spouse or personal representative should
Credit for nonbusiness energy property. You may be able
promptly notify all payers of income, including financial institu-
to take this credit for qualifying energy savings items for your
tions, of the taxpayer’s death. This will ensure the proper
home placed in service in 2009. See the instructions for Form
reporting of income earned by the taxpayer’s estate or heirs. A
1040.
deceased taxpayer’s social security number should not be used
Residential energy efficient property credit. The residen-
for tax years after the year of death, except for estate tax
tial energy efficient property credit has increased for 2009. See
return purposes.
the instructions for Form 1040.
Claiming a refund for a deceased taxpayer. If you are
Electric vehicle credits. You may be able to take a credit for:
filing a joint return as a surviving spouse, you only need to file
•
A plug-in electric drive motor vehicle placed in service in
the tax return to claim the refund. If you are a court-appointed
2009,
representative, file the return and attach a copy of the certifi-
•
A plug-in electric vehicle bought after February 17, 2009,
cate that shows your appointment. All other filers requesting
or
the deceased taxpayer’s refund must file the return and attach
•
Form 1310.
Conversion of a vehicle to a plug-in electric drive motor
vehicle placed in service after February 17, 2009.
For more details, use TeleTax topic 356 (see page 26) or see
See the instructions for Form 1040.
Pub. 559.
Do Both the Name and Social Security Number
Parent of a Kidnapped Child
(SSN) on Your Tax Forms Agree with Your Social
The parent of a child who is presumed by law enforcement
Security Card?
authorities to have been kidnapped by someone who is not a
If not, your exemption(s) and any making work pay credit and
family member may be able to take the child into account in
earned income credit may be disallowed, your refund may be
determining his or her eligibility for the head of household or
delayed, and you may not receive credit for your social security
qualifying widow(er) filing status, the dependency exemption,
earnings. If your Form W-2 shows an incorrect name or SSN,
the child tax credit, and the earned income credit (EIC). But
notify your employer or the form-issuing agent as soon as
you have to file Form 1040 or Form 1040A to take the child
possible to make sure your earnings are credited to your social
into account to claim these benefits. For details, see Pub. 501
security record. If the name or SSN on your social security card
(Pub. 596 for the EIC).
The following rules apply to all U.S. citizens, regardless of where they live, and
Section 2—Filing
resident aliens.
Requirements
Even if you otherwise do not have to file a return, you
Do You Have To File?
should file one to get a refund of any federal income tax
TIP
Were you (or your spouse if filing a joint return) age 65 or
withheld. You also should file if you are eligible for the
older at the end of 2009? If you were born on January 1, 1945,
earned income credit or making work pay credit.
you are considered to be age 65 at the end of 2009.
Have you tried IRS e-file? It’s the fastest way to
get your refund and it’s free if you are eligible.
Yes. Use Pub. 501, Exemptions, Standard Deduction,
Visit for details.
and Filing Information, to find out if you must file a
return. If you do, you must use Form 1040A or 1040.
Special rule for certain children under age 19 or
No. Use the Filing Requirement Charts on page 7 to
full-time students. If certain conditions apply, you can elect
see if you must file a return. See the Tip below if you
to include on your return the income of a child who was under
have earned income.
age 19 at the end of 2009 or was a full-time student under age
24 at the end of 2009. But you must use Forms 1040 and 8814
to do so. If you make this election, your child does not have to
- 5 -
Instructions for Form 1040EZ
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