Instructions For Form 1045 - Application For Tentative Refund

Itemized Deductions Limitation Worksheet—See the instructions for line 38 on page 11 (keep for your records)

Enter applicable carryback year

Add the amounts from Form 1045, Schedule

B, lines 17, 20, 26, 31, and 36; plus the

amounts from Schedule A (Form 1040), lines

9, 14, and 27 (lines 9, 10, 11, 12, 14, and 28

for 2007 and 2008), or the amounts from

Schedule A (Form 1040NR), lines 3 and 16 (or

as previously adjusted)

Add the amounts from Form 1045, Schedule

B, lines 17 and 31; plus the amounts from

Schedule A (Form 1040), line 13 (line 14 for

2007 and 2008), line 15b for 2005, and any

gambling and casualty or theft losses included

on line 27 (line 28 for 2007 and 2008), or the

amounts from Schedule A (Form 1040NR), line

4b for 2005 and any casualty or theft losses

included on line 16 (or as previously adjusted).

Also include in the total any amount included

on Form 1045, Schedule B, line 26, that you

elected to treat as qualified contributions for

relief efforts in a Midwestern disaster area

Subtract line 2 from line 1. If the result is zero

or less, stop here; combine the amounts from

Form 1045, Schedule B, lines 18, 21, 27, 32,

and 37, and enter the result on line 38 and line

7 of Form 1045, Schedule B

Multiply line 3 by 80% (.80)

Enter the amount from Form 1045, Schedule

B, line 22

Enter:

$126,600 for 1999 ($63,300 if married

filing separately);

$128,950 for 2000 ($64,475 if married

filing separately);

$132,950 for 2001 ($66,475 if married

filing separately);

$137,300 for 2002 ($68,650 if married

filing separately);

$139,500 for 2003 ($69,750 if married

filing separately);

$142,700 for 2004 ($71,350 if married

filing separately);

$145,950 for 2005 ($72,975 if married

filing separately);

$150,500 for 2006 ($75,250 if married

filing separately);

$156,400 for 2007 ($78,200 if married

filing separately);

$159,950 for 2008 ($79,975 if married

filing separately).

Subtract line 6 from line 5

Multiply line 7 by 3% (.03)

Enter the smaller of line 4 or line 8

10.

Enter the amount for your carryback year as

follows:

For 2008, divide line 9 by 1.5;

For 2006 and 2007, divide line 9 by 3.0; or

For all other carryback years, enter -0-.

11.

Subtract line 10 from line 9

12.

Total itemized deductions from Schedule A

(Form 1040), line 28 (line 29 for 2007 and

2008), or Schedule A (Form 1040NR), line 17

(or as previously adjusted)

13.

Subtract line 11 from line 1

14.

Subtract line 13 from line 12. Enter the

difference here and on line 7 of Form 1045,

Schedule B

-10-

Instructions for Form 1045 (2009)

Instructions For Form 1045 - Application For Tentative Refund - 2009 Page 10

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