Publication 501 - Exemptions, Standard Deduction, And Filing Information

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Comments and suggestions. We welcome

Any state or local sales or excise taxes

social security number (SSN), you must apply

you paid on the purchase of a new motor

for an individual taxpayer identification number

your comments about this publication and your

vehicle after February 16, 2009, and

(ITIN). Your spouse also may need an ITIN if he

suggestions for future editions.

or she does not have and is not eligible to get an

You can write to us at the following address:

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Any net disaster loss from a federally de-

SSN. See Form W-7, Application for IRS Individ-

clared disaster.

ual Taxpayer Identification Number. Also, see

Internal Revenue Service

You can use the

2009 Standard Deduction

Social Security Numbers for

Dependents, later.

Individual Forms and Publications Branch

Worksheet

near the end of this publication to

Photographs of missing children. The Inter-

SE:W:CAR:MP:T:I

figure your standard deduction. But to increase

nal Revenue Service is a proud partner with the

1111 Constitution Ave. NW, IR-6526

your standard deduction by taxes paid on the

National Center for Missing and Exploited Chil-

Washington, DC 20224

purchase of a new motor vehicle, you must use

dren. Photographs of missing children selected

Schedule L (Form 1040A or 1040) and attach it

by the Center may appear in this publication on

to your return.

We respond to many letters by telephone.

pages that would otherwise be blank. You can

Therefore, it would be helpful if you would in-

Itemized deductions. Some of your itemized

help bring these children home by looking at the

clude your daytime phone number, including the

deductions may be limited if your AGI is more

photographs and calling 1-800-THE-LOST

area code, in your correspondence.

than $166,800 ($83,400 if you are married filing

(1-800-843-5678) if you recognize a child.

You can email us at *taxforms@irs.gov. (The

separately). See

Who Should

Itemize, later.

asterisk must be included in the address.)

Definition of qualifying child revised. Be-

Please put “Publications Comment” on the sub-

Introduction

ginning in 2009, the following changes have

ject line. Although we cannot respond individu-

been made to the definition of a qualifying child.

ally to each email, we do appreciate your

This publication discusses some tax rules that

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feedback and will consider your comments as

To be your qualifying child, the child must

affect every person who may have to file a fed-

we revise our tax products.

be younger than you unless the child is

eral income tax return. It answers some basic

permanently and totally disabled.

Ordering forms and publications. Visit

questions: who must file; who should file; what

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to download forms and

filing status to use; how many exemptions to

A child cannot be your qualifying child if he

publications, call 1-800-829-3676, or write to the

claim; and the amount of the standard deduc-

or she files a joint return, unless the return

address below and receive a response within 10

tion.

was filed only as a claim for refund.

Who Must File

explains who must file an

days after your request is received.

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If the parents of a child can claim the child

income tax return. If you have little or no gross

as a qualifying child but no parent so

income, reading this section will help you decide

Internal Revenue Service

claims the child, no one else can claim the

if you have to file a return.

1201 N. Mitsubishi Motorway

child as a qualifying child unless that per-

Who Should File

will help you decide if you

son’s AGI is higher than the highest AGI of

Bloomington, IL 61705-6613

should file a return, even if you are not required

any of the child’s parents who can claim

to do so.

the child.

Tax questions. If you have a tax question,

Filing Status

helps you determine which filing

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Your child is a qualifying child for pur-

check the information available on

status to use. Filing status is important in deter-

poses of the child tax credit only if you can

or call 1-800-829-1040. We cannot answer tax

mining whether you must file a return, your stan-

and do claim an exemption for him or her.

dard deduction, and your tax rate. It also helps

questions sent to either of the above addresses.

determine what credits you may be entitled to.

Useful Items

Exemptions, which reduce your taxable in-

Definition of custodial parent. Beginning in

come, are discussed in Exemptions.

2009, new rules apply to determine who is the

You may want to see:

Exemptions for Dependents

explains the dif-

custodial parent for tax purposes. See

Custodial

ference between a qualifying child and a qualify-

parent and noncustodial

parent.

Publication

ing relative. Other topics include the social

559

Survivors, Executors, and

Revoking a release of claim to a dependent’s

security number requirement for dependents,

Administrators

exemption. Beginning in 2009, new rules al-

the rules for multiple support agreements, and

low the custodial parent to revoke a release of

the rules for divorced or separated parents.

929

Tax Rules for Children and

claim to exemption that was previously released

Standard Deduction

gives the rules and dol-

Dependents

to the noncustodial parent. See

Revocation of

lar amounts for the standard deduction — a

4492-B Information for Affected

release of claim to an

exemption.

benefit for taxpayers who do not itemize their

Taxpayers in the Midwestern

deductions. This section also discusses the

Post-2008 divorce decree or separation

Disaster Areas

standard deduction for taxpayers who are blind

agreement. Beginning with 2009 tax returns,

or age 65 or older, and special rules for depen-

a noncustodial parent claiming an exemption for

Form (and Instructions)

dents. In addition, this section should help you

a child can no longer attach certain pages from a

decide whether you would be better off taking

Schedule L (Form 1040A or 1040)

divorce decree or separation agreement instead

the standard deduction or itemizing your deduc-

Standard Deduction for Certain

of Form 8332 if the decree or agreement went

tions.

Filers

into effect after 2008. The noncustodial parent

How To Get Tax Help

explains how to get tax

must attach Form 8332 or a similar statement

1040X Amended U.S. Individual Income

help from the IRS.

signed by the custodial parent and whose only

Tax Return

This publication is for U.S. citizens and resi-

purpose is to release a claim to exemption. See

dent aliens only. If you are a resident alien for

2848 Power of Attorney and Declaration

Children of divorced or separated parents or

the entire year, you must follow the same tax

of Representative

parents who live apart

under Exemptions for

rules that apply to U.S. citizens. The rules to

Dependents.

8332 Release/Revocation of Release of

determine if you are a resident or nonresident

Claim to Exemption for Child by

alien are discussed in chapter 1 of Publication

Custodial Parent

519, U.S. Tax Guide for Aliens.

Reminders

8814 Parents’ Election To Report Child’s

Nonresident aliens. If you were a nonresi-

Interest and Dividends

dent alien at any time during the year, the rules

8914 Exemption Amount for Taxpayers

Taxpayer identification number for aliens.

and tax forms that apply to you may be different

Housing Midwestern Displaced

If you are a nonresident or resident alien and

from those that apply to U.S. citizens. See Publi-

you do not have and are not eligible to get a

cation 519.

Individuals

Page 2

Publication 501 (2009)

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 2

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