Publication 501 - Exemptions, Standard Deduction, And Filing Information

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disaster loss. She has no itemized deductions.

have itemized — or if you itemize your deduc-

You can learn about your rights and re-

Amy finds her standard deduction by using

tions and later find you should not have — you

sponsibilities as a taxpayer by visiting our

Worksheet

3. Because she is single, she enters

online tax toolkit at

can change your return by filing Form 1040X.

$5,700 on line 1. She checks the “Yes” box on

Married persons who filed separate re-

Low Income Taxpayer Clinics (LITCs).

line 2, enters $3,200 ($2,900 + $300) on line 3,

turns. You can change methods of taking de-

The Low Income Taxpayer Clinic program

and also enters $3,200 (the smaller of line 1 and

ductions only if you and your spouse both make

serves individuals who have a problem with the

line 3) on line 4. Because she is blind, she enters

the same changes. Both of you must file a con-

IRS and whose income is below a certain level.

$1,400 on line 5. She leaves lines 6, 7, 8, and 9

sent to assessment for any additional tax either

LITCs are independent from the IRS. Most

blank and enters $4,600 ($3,200 + $1,400) on

one may owe as a result of the change.

LITCs can provide representation before the

line 10. Her standard deduction is $4,600.

You and your spouse can use the method

IRS or in court on audits, tax collection disputes,

Who Should Itemize

that gives you the lower total tax, even though

and other issues for free or a small fee. If an

individual’s native language is not English, some

one of you may pay more tax than you would

clinics can provide multilingual information

have paid by using the other method. You both

You should itemize deductions if your total de-

about taxpayer rights and responsibilities. For

ductions are more than the standard deduction

must use the same method of claiming deduc-

more information, see Publication 4134, Low

amount. Also, you should itemize if you do not

tions. If one itemizes deductions, the other

Income Taxpayer Clinic List. This publication is

qualify for the standard deduction, as discussed

should itemize because he or she will not qualify

available at , by calling

earlier under

Persons not eligible for the stan-

for the standard deduction. See

Persons not

1-800-TAX-FORM (1-800-829-3676), or at your

dard

deduction.

eligible for the standard

deduction, earlier.

local IRS office.

You should first figure your itemized deduc-

tions and compare that amount to your standard

Free tax services. To find out what services

deduction to make sure you are using the

How To Get Tax Help

are available, get Publication 910, IRS Guide to

method that gives you the greater benefit.

Free Tax Services. It contains lists of free tax

You may be subject to a limit on some

information sources, including publications,

You can get help with unresolved tax issues,

of your itemized deductions if your ad-

services, and free tax education and assistance

justed gross income (AGI) is more than

order free publications and forms, ask tax ques-

CAUTION

programs. It also has an index of over 100

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

tions, and get information from the IRS in sev-

TeleTax topics (recorded tax information) you

arately). See the instructions for Schedule A

eral ways. By selecting the method that is best

can listen to on your telephone.

(Form 1040), line 29, for more information on

for you, you will have quick and easy access to

Accessible versions of IRS published prod-

figuring the correct amount of your itemized de-

tax help.

ucts are available on request in a variety of

ductions.

alternative formats for people with disabilities.

Contacting your Taxpayer Advocate. The

When to itemize. You may benefit from

Taxpayer Advocate Service (TAS) is an inde-

Free help with your return. Free help in pre-

itemizing your deductions on Schedule A (Form

pendent organization within the IRS whose em-

1040) if you:

paring your return is available nationwide from

ployees assist taxpayers who are experiencing

IRS-trained volunteers. The Volunteer Income

economic harm, who are seeking help in resolv-

1. Do not qualify for the standard deduction,

Tax Assistance (VITA) program is designed to

or the amount you can claim is limited,

ing tax problems that have not been resolved

help low-income taxpayers and the Tax Coun-

through normal channels, or who believe that an

seling for the Elderly (TCE) program is designed

2. Had large uninsured medical and dental

IRS system or procedure is not working as it

to assist taxpayers age 60 and older with their

expenses during the year,

should. Here are seven things every taxpayer

tax returns. Many VITA sites offer free electronic

3. Paid interest and taxes on your home,

should know about TAS:

filing and all volunteers will let you know about

credits and deductions you may be entitled to

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4. Had large unreimbursed employee busi-

TAS is your voice at the IRS.

claim. To find the nearest VITA or TCE site, call

ness expenses or other miscellaneous de-

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Our service is free, confidential, and tai-

1-800-829-1040.

ductions,

lored to meet your needs.

As part of the TCE program, AARP offers the

5. Had large uninsured casualty or theft

Tax-Aide counseling program. To find the near-

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You may be eligible for TAS help if you

losses,

est AARP Tax-Aide site, call 1-888-227-7669 or

have tried to resolve your tax problem

visit AARP’s website at

6. Made large contributions to qualified chari-

through normal IRS channels and have

ties, or

gotten nowhere, or you believe an IRS

For more information on these programs, go

procedure just isn’t working as it should.

7. Have total itemized deductions that are

more than the standard deduction to which

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TAS helps taxpayers whose problems are

and enter keyword “VITA” in the

you otherwise are entitled.

causing financial difficulty or significant

upper right-hand corner.

cost, including the cost of professional

If you decide to itemize your deductions,

Internet. You can access the IRS web-

representation. This includes businesses

complete Schedule A and attach it to your Form

site at

24 hours a day, 7

as well as individuals.

1040. Enter the amount from Schedule A, line

days a week to:

29, on Form 1040, line 40a.

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TAS employees know the IRS and how to

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E-file your return. Find out about commer-

navigate it. We will listen to your problem,

cial tax preparation and e-file services

Electing to itemize for state tax or other pur-

help you understand what needs to be

available free to eligible taxpayers.

poses. Even if your itemized deductions are

done to resolve it, and stay with you every

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less than the amount of your standard deduc-

Check the status of your 2009 refund. Go

step of the way until your problem is re-

tion, you can elect to itemize deductions on your

solved.

federal return rather than take the standard de-

and click on Where’s My Re-

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TAS has at least one local taxpayer advo-

duction. You may want to do this, for example, if

fund. Wait at least 72 hours after the IRS

cate in every state, the District of Colum-

the tax benefit of being able to itemize your

acknowledges receipt of your e-filed re-

bia, and Puerto Rico. You can call your

deductions on your state tax return is greater

turn, or 3 to 4 weeks after mailing a paper

than the tax benefit you lose on your federal

local advocate, whose number is in your

return. If you filed Form 8379 with your

return by not taking the standard deduction. To

phone book, in Pub. 1546, Taxpayer Ad-

return, wait 14 weeks (11 weeks if you

make this election, you must check the box on

vocate Service — Your Voice at the IRS,

filed electronically). Have your 2009 tax

line 30 of Schedule A.

and on our website at

/advo-

return available so you can provide your

cate. You can also call our toll-free line at

social security number, your filing status,

1-877-777-4778 or TTY/TDD

Changing your mind. If you do not itemize

and the exact whole dollar amount of your

your deductions and later find that you should

1-800-829-4059.

refund.

Publication 501 (2009)

Page 25

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 25

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