Publication 564 - Mutual Fund Distributions - Internal Revenue Service - 2009 Page 13
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16Qualified Dividends and Capital Gain Tax Worksheet—Line 44
Keep for Your Records
Before you begin:
See the instructions for line 44 that begin on page 37 to see if you can use this worksheet to figure your tax.
If you do not have to file Schedule D and you received capital gain distributions, be sure you checked the box on
line 13 of Form 1040.
1. Enter the amount from Form 1040, line 43. However, if you are filing Form 2555 or Form
2555-EZ (relating to foreign earned income), enter the amount from line 3 of the worksheet
on page 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
36,505
2. Enter the amount from Form 1040, line 9b* . . . . . . . . . . . . . .
2.
470
3. Are you filing Schedule D?*
}
Enter the smaller of line 15 or 16 of Schedule D. If
Yes.
3.
either line 15 or line 16 is a loss, enter -0-
1,265
Enter the amount from Form 1040, line 13
No.
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
1,735
5. If you are claiming investment interest expense on Form 4952,
enter the amount from line 4g of that form. Otherwise, enter -0-
5.
-0-
6. Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
1,735
7. Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
34,770
8. Enter the smaller of:
}
• The amount on line 1, or
• $33,950 if single or married filing separately,
. . . . . . . . . . . . 8.
36,505
$67,900 if married filing jointly or qualifying widow(er),
$45,500 if head of household.
9. Is the amount on line 7 equal to or more than the amount on line 8?
Yes. Skip lines 9 and 10; go to line 11 and check the ‘‘No’’ box.
No. Enter the amount from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
34,770
10. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
1,735
11. Are the amounts on lines 6 and 10 the same?
Yes. Skip lines 11 through 14; go to line 15.
No. Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the amount from line 10 (if line 10 is blank, enter -0-) . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Multiply line 13 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Figure the tax on the amount on line 7. Use the Tax Table or Tax Computation Worksheet, whichever applies . . . . 15.
4,381
16. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
4,381
17. Figure the tax on the amount on line 1. Use the Tax Table or Tax Computation Worksheet, whichever applies . . . . 17.
4,644
18. Tax on all taxable income. Enter the smaller of line 16 or line 17. Also include this amount on Form 1040, line 44.
If you are filing Form 2255 or 2555-EZ, do not enter this amount on Form 1040, line 44. Instead, enter it on line 4 of
the worksheet on page 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
4,381
*If you are filing Form 2555 or Form 2555-EZ, see the footnote in the worksheet on page 38 before completing this line.
Publication 564 (2009)
Page 13
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