Instructions For Form 1040 - Draft Worksheet(S) And Tables - 2009 Page 3
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49State and Local Income Tax Refund Worksheet—Line 10
Keep for Your Records
Before you begin:
Be sure you have read the Exception above to see if you can use this worksheet instead of
Pub. 525 to figure if any of your refund is taxable.
1.
Enter the income tax refund from Form(s) 1099-G (or similar statement). But do not enter more than the
amount of your state and local income taxes shown on your 2008 Schedule A, line 5 . . . . . . . . . . . . . . . 1.
2.
Enter your total allowable itemized deductions from your 2008 Schedule A, line 29 . . . . . 2.
Note. If the filing status on your 2008 Form 1040 was married filing separately and your
spouse itemized deductions in 2008, skip lines 3 through 9, and enter the amount from line
2 on line 10.
3.
Enter the amount shown below for the filing status claimed on your
2008 Form 1040.
•
Single or married filing separately —$5,450
}
•
Married filing jointly or qualifying widow(er) —$10,900
•
Head of household —$8,000
3.
4.
Did you fill in line 39a on your 2008 Form 1040?
No. Enter -0-.
}
Yes. Multiply the number in the box on line 39a of your 2008
Form 1040 by $1,050 ($1,350 if your 2008 filing status
was single or head of household).
4.
5.
Enter any state or local real estate taxes shown on your 2008 Schedule A,
line 6. Do not include foreign real estate taxes . . . . . . . . . . . . . . . . . . . . 5.
6.
Enter $500 ($1,000 if married filing jointly) . . . . . . . . . . . . . . . . . . . . . . 6.
7.
Enter the smaller of line 5 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8.
Enter any net disaster loss from your 2008 Form 4684, line 18a . . . . . . . . 8.
9.
Add lines 3, 4, 7, and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10.
Is the amount on line 9 less than the amount on line 2?
STOP
No.
None of your refund is taxable.
Yes. Subtract line 9 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11.
Taxable part of your refund. Enter the smaller of line 1 or line 10 here and on Form 1040, line 10 . . . . 11.
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