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How Do I Amend My 2009 Tax Return

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How Do I Amend My 2009 Tax Return

How do i amend my 2009 tax return Publication 596 - Additional Material Table of Contents EIC Table How To Get Tax HelpLow Income Taxpayer Clinics EIC Eligibility Checklist You may claim the EIC if you answer “Yes” to all the following questions. How do i amend my 2009 tax return *     Yes No 1. How do i amend my 2009 tax return Is your AGI less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have more than two qualifying children? (See Rule 1. How do i amend my 2009 tax return ) □ □ 2. How do i amend my 2009 tax return Do you, your spouse, and your qualifying child each have a valid SSN? (See Rule 2. How do i amend my 2009 tax return ) □ □ 3. How do i amend my 2009 tax return Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3. How do i amend my 2009 tax return ) Caution: If you or your spouse is a nonresident alien, answer “Yes” only if your filing status is married filing jointly. How do i amend my 2009 tax return (See Rule 4. How do i amend my 2009 tax return ) □ □ 4. How do i amend my 2009 tax return Answer “Yes” if you are not filing Form 2555 or Form 2555-EZ. How do i amend my 2009 tax return Otherwise, answer “No. How do i amend my 2009 tax return ” (See Rule 5. How do i amend my 2009 tax return ) □ □ 5. How do i amend my 2009 tax return Is your investment income $3,300 or less? (See Rule 6. How do i amend my 2009 tax return ) □ □ 6. How do i amend my 2009 tax return Is your total earned income at least $1 but less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have more than two qualifying children? (See Rules 7 and 15. How do i amend my 2009 tax return ) □ □ 7. How do i amend my 2009 tax return Answer “Yes” if (a) you are not a qualifying child of another taxpayer or (b) you are filing a joint return. How do i amend my 2009 tax return Otherwise, answer “No. How do i amend my 2009 tax return ” (See Rules 10 and 13. How do i amend my 2009 tax return ) □ □   STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. How do i amend my 2009 tax return If you do not have a qualifying child, skip questions 8 and 9 and answer 10–12. How do i amend my 2009 tax return *     8. How do i amend my 2009 tax return Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8. How do i amend my 2009 tax return ) □ □ 9. How do i amend my 2009 tax return Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child does not meet the tests to be a qualifying child of any other person or (b) your qualifying child meets the tests to be a qualifying child of another person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in Rule 9. How do i amend my 2009 tax return Answer “No” if the other person is the one entitled to treat the child as a qualifying child under the tiebreaker rules. How do i amend my 2009 tax return □ □ 10. How do i amend my 2009 tax return Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2013? (See Rule 11. How do i amend my 2009 tax return ) □ □ 11. How do i amend my 2009 tax return Answer “Yes” if (a) you cannot be claimed as a dependent on anyone else's return or (b) you are filing a joint return. How do i amend my 2009 tax return Otherwise, answer “No. How do i amend my 2009 tax return ” (See Rule 12. How do i amend my 2009 tax return ) □ □ 12. How do i amend my 2009 tax return Was your main home (and your spouse's if filing a joint return) in the United States for more than half the year? (See Rule 14. How do i amend my 2009 tax return )    □ □ PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC. How do i amend my 2009 tax return Remember to fill out Schedule EIC and attach it to your Form 1040 or Form 1040A. How do i amend my 2009 tax return You cannot use Form 1040EZ. How do i amend my 2009 tax return If you answered “Yes” to questions 1 through 7 and “No” to question 8, answer questions 10 through 12 to see if you can claim the EIC without a qualifying child. How do i amend my 2009 tax return PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can claim the EIC. How do i amend my 2009 tax return If you answered “No” to any question that applies to you: You cannot claim the EIC. How do i amend my 2009 tax return EIC Table 2013 Earned Income Credit (EIC) Table Caution. How do i amend my 2009 tax return This is not a tax table. How do i amend my 2009 tax return 1. How do i amend my 2009 tax return To find your credit, read down the “At least - But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet. How do i amend my 2009 tax return 2. How do i amend my 2009 tax return Then, go to the column that includes your filing status and the number of qualifying children you have. How do i amend my 2009 tax return Enter the credit from that column on your EIC Worksheet. How do i amend my 2009 tax return Example. How do i amend my 2009 tax return If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842. How do i amend my 2009 tax return   And your filing status is– If the amount you are looking up from the worksheet is– Single, head of household, or qualifying widow(er) and the number of children you have is– Married filing jointly and the number of children you have is–   0 1 2 3 0 1 2 3 At least But less than Your credit is– Your credit is– $1 $50 $2 $9 $10 $11 $2 $9 $10 $11 50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439 1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 487 2,168 2,550 2,869 487 2,168 2,550 2,869 6,400 6,450 487 2,185 2,570 2,891 487 2,185 2,570 2,891 6,450 6,500 487 2,202 2,590 2,914 487 2,202 2,590 2,914 6,500 6,550 487 2,219 2,610 2,936 487 2,219 2,610 2,936 6,550 6,600 487 2,236 2,630 2,959 487 2,236 2,630 2,959 6,600 6,650 487 2,253 2,650 2,981 487 2,253 2,650 2,981 6,650 6,700 487 2,270 2,670 3,004 487 2,270 2,670 3,004 6,700 6,750 487 2,287 2,690 3,026 487 2,287 2,690 3,026 6,750 6,800 487 2,304 2,710 3,049 487 2,304 2,710 3,049 6,800 6,850 487 2,321 2,730 3,071 487 2,321 2,730 3,071 6,850 6,900 487 2,338 2,750 3,094 487 2,338 2,750 3,094 6,900 6,950 487 2,355 2,770 3,116 487 2,355 2,770 3,116 6,950 7,000 487 2,372 2,790 3,139 487 2,372 2,790 3,139 7,000 7,050 487 2,389 2,810 3,161 487 2,389 2,810 3,161 7,050 7,100 487 2,406 2,830 3,184 487 2,406 2,830 3,184 7,100 7,150 487 2,423 2,850 3,206 487 2,423 2,850 3,206 7,150 7,200 487 2,440 2,870 3,229 487 2,440 2,870 3,229 7,200 7,250 487 2,457 2,890 3,251 487 2,457 2,890 3,251 7,250 7,300 487 2,474 2,910 3,274 487 2,474 2,910 3,274 7,300 7,350 487 2,491 2,930 3,296 487 2,491 2,930 3,296 7,350 7,400 487 2,508 2,950 3,319 487 2,508 2,950 3,319 7,400 7,450 487 2,525 2,970 3,341 487 2,525 2,970 3,341 7,450 7,500 487 2,542 2,990 3,364 487 2,542 2,990 3,364 7,500 7,550 487 2,559 3,010 3,386 487 2,559 3,010 3,386 7,550 7,600 487 2,576 3,030 3,409 487 2,576 3,030 3,409 7,600 7,650 487 2,593 3,050 3,431 487 2,593 3,050 3,431 7,650 7,700 487 2,610 3,070 3,454 487 2,610 3,070 3,454 7,700 7,750 487 2,627 3,090 3,476 487 2,627 3,090 3,476 7,750 7,800 487 2,644 3,110 3,499 487 2,644 3,110 3,499 7,800 7,850 487 2,661 3,130 3,521 487 2,661 3,130 3,521 7,850 7,900 487 2,678 3,150 3,544 487 2,678 3,150 3,544 7,900 7,950 487 2,695 3,170 3,566 487 2,695 3,170 3,566 7,950 8,000 487 2,712 3,190 3,589 487 2,712 3,190 3,589 8,000 8,050 483 2,729 3,210 3,611 487 2,729 3,210 3,611 8,050 8,100 479 2,746 3,230 3,634 487 2,746 3,230 3,634 8,100 8,150 475 2,763 3,250 3,656 487 2,763 3,250 3,656 8,150 8,200 472 2,780 3,270 3,679 487 2,780 3,270 3,679 8,200 8,250 468 2,797 3,290 3,701 487 2,797 3,290 3,701 8,250 8,300 464 2,814 3,310 3,724 487 2,814 3,310 3,724 8,300 8,350 460 2,831 3,330 3,746 487 2,831 3,330 3,746 8,350 8,400 456 2,848 3,350 3,769 487 2,848 3,350 3,769 8,400 8,450 452 2,865 3,370 3,791 487 2,865 3,370 3,791 8,450 8,500 449 2,882 3,390 3,814 487 2,882 3,390 3,814 8,500 8,550 445 2,899 3,410 3,836 487 2,899 3,410 3,836 8,550 8,600 441 2,916 3,430 3,859 487 2,916 3,430 3,859 8,600 8,650 437 2,933 3,450 3,881 487 2,933 3,450 3,881 8,650 8,700 433 2,950 3,470 3,904 487 2,950 3,470 3,904 8,700 8,750 430 2,967 3,490 3,926 487 2,967 3,490 3,926 8,750 8,800 426 2,984 3,510 3,949 487 2,984 3,510 3,949 8,800 8,850 422 3,001 3,530 3,971 487 3,001 3,530 3,971 8,850 8,900 418 3,018 3,550 3,994 487 3,018 3,550 3,994 8,900 8,950 414 3,035 3,570 4,016 487 3,035 3,570 4,016 8,950 9,000 410 3,052 3,590 4,039 487 3,052 3,590 4,039 9,000 9,050 407 3,069 3,610 4,061 487 3,069 3,610 4,061 9,050 9,100 403 3,086 3,630 4,084 487 3,086 3,630 4,084 9,100 9,150 399 3,103 3,650 4,106 487 3,103 3,650 4,106 9,150 9,200 395 3,120 3,670 4,129 487 3,120 3,670 4,129 9,200 9,250 391 3,137 3,690 4,151 487 3,137 3,690 4,151 9,250 9,300 387 3,154 3,710 4,174 487 3,154 3,710 4,174 9,300 9,350 384 3,171 3,730 4,196 487 3,171 3,730 4,196 9,350 9,400 380 3,188 3,750 4,219 487 3,188 3,750 4,219 9,400 9,450 376 3,205 3,770 4,241 487 3,205 3,770 4,241 9,450 9,500 372 3,222 3,790 4,264 487 3,222 3,790 4,264 9,500 9,550 368 3,239 3,810 4,286 487 3,239 3,810 4,286 9,550 9,600 365 3,250 3,830 4,309 487 3,250 3,830 4,309 9,600 9,650 361 3,250 3,850 4,331 487 3,250 3,850 4,331 9,650 9,700 357 3,250 3,870 4,354 487 3,250 3,870 4,354 9,700 9,750 353 3,250 3,890 4,376 487 3,250 3,890 4,376 9,750 9,800 349 3,250 3,910 4,399 487 3,250 3,910 4,399 9,800 9,850 345 3,250 3,930 4,421 487 3,250 3,930 4,421 9,850 9,900 342 3,250 3,950 4,444 487 3,250 3,950 4,444 9,900 9,950 338 3,250 3,970 4,466 487 3,250 3,970 4,466 9,950 10,000 334 3,250 3,990 4,489 487 3,250 3,990 4,489 10,000 10,050 330 3,250 4,010 4,511 487 3,250 4,010 4,511 10,050 10,100 326 3,250 4,030 4,534 487 3,250 4,030 4,534 10,100 10,150 322 3,250 4,050 4,556 487 3,250 4,050 4,556 10,150 10,200 319 3,250 4,070 4,579 487 3,250 4,070 4,579 10,200 10,250 315 3,250 4,090 4,601 487 3,250 4,090 4,601 10,250 10,300 311 3,250 4,110 4,624 487 3,250 4,110 4,624 10,300 10,350 307 3,250 4,130 4,646 487 3,250 4,130 4,646 10,350 10,400 303 3,250 4,150 4,669 487 3,250 4,150 4,669 10,400 10,450 299 3,250 4,170 4,691 487 3,250 4,170 4,691 10,450 10,500 296 3,250 4,190 4,714 487 3,250 4,190 4,714 10,500 10,550 292 3,250 4,210 4,736 487 3,250 4,210 4,736 10,550 10,600 288 3,250 4,230 4,759 487 3,250 4,230 4,759 10,600 10,650 284 3,250 4,250 4,781 487 3,250 4,250 4,781 10,650 10,700 280 3,250 4,270 4,804 487 3,250 4,270 4,804 10,700 10,750 277 3,250 4,290 4,826 487 3,250 4,290 4,826 10,750 10,800 273 3,250 4,310 4,849 487 3,250 4,310 4,849 10,800 10,850 269 3,250 4,330 4,871 487 3,250 4,330 4,871 10,850 10,900 265 3,250 4,350 4,894 487 3,250 4,350 4,894 10,900 10,950 261 3,250 4,370 4,916 487 3,250 4,370 4,916 10,950 11,000 257 3,250 4,390 4,939 487 3,250 4,390 4,939 11,000 11,050 254 3,250 4,410 4,961 487 3,250 4,410 4,961 11,050 11,100 250 3,250 4,430 4,984 487 3,250 4,430 4,984 11,100 11,150 246 3,250 4,450 5,006 487 3,250 4,450 5,006 11,150 11,200 242 3,250 4,470 5,029 487 3,250 4,470 5,029 11,200 11,250 238 3,250 4,490 5,051 487 3,250 4,490 5,051 11,250 11,300 234 3,250 4,510 5,074 487 3,250 4,510 5,074 11,300 11,350 231 3,250 4,530 5,096 487 3,250 4,530 5,096 11,350 11,400 227 3,250 4,550 5,119 487 3,250 4,550 5,119 11,400 11,450 223 3,250 4,570 5,141 487 3,250 4,570 5,141 11,450 11,500 219 3,250 4,590 5,164 487 3,250 4,590 5,164 11,500 11,550 215 3,250 4,610 5,186 487 3,250 4,610 5,186 11,550 11,600 212 3,250 4,630 5,209 487 3,250 4,630 5,209 11,600 11,650 208 3,250 4,650 5,231 487 3,250 4,650 5,231 11,650 11,700 204 3,250 4,670 5,254 487 3,250 4,670 5,254 11,700 11,750 200 3,250 4,690 5,276 487 3,250 4,690 5,276 11,750 11,800 196 3,250 4,710 5,299 487 3,250 4,710 5,299 11,800 11,850 192 3,250 4,730 5,321 487 3,250 4,730 5,321 11,850 11,900 189 3,250 4,750 5,344 487 3,250 4,750 5,344 11,900 11,950 185 3,250 4,770 5,366 487 3,250 4,770 5,366 11,950 12,000 181 3,250 4,790 5,389 487 3,250 4,790 5,389 12,000 12,050 177 3,250 4,810 5,411 487 3,250 4,810 5,411 12,050 12,100 173 3,250 4,830 5,434 487 3,250 4,830 5,434 12,100 12,150 169 3,250 4,850 5,456 487 3,250 4,850 5,456 12,150 12,200 166 3,250 4,870 5,479 487 3,250 4,870 5,479 12,200 12,250 162 3,250 4,890 5,501 487 3,250 4,890 5,501 12,250 12,300 158 3,250 4,910 5,524 487 3,250 4,910 5,524 12,300 12,350 154 3,250 4,930 5,546 487 3,250 4,930 5,546 12,350 12,400 150 3,250 4,950 5,569 487 3,250 4,950 5,569 12,400 12,450 146 3,250 4,970 5,591 487 3,250 4,970 5,591 12,450 12,500 143 3,250 4,990 5,614 487 3,250 4,990 5,614 12,500 12,550 139 3,250 5,010 5,636 487 3,250 5,010 5,636 12,550 12,600 135 3,250 5,030 5,659 487 3,250 5,030 5,659 12,600 12,650 131 3,250 5,050 5,681 487 3,250 5,050 5,681 12,650 12,700 127 3,250 5,070 5,704 487 3,250 5,070 5,704 12,700 12,750 124 3,250 5,090 5,726 487 3,250 5,090 5,726 12,750 12,800 120 3,250 5,110 5,749 487 3,250 5,110 5,749 12,800 12,850 116 3,250 5,130 5,771 487 3,250 5,130 5,771 12,850 12,900 112 3,250 5,150 5,794 487 3,250 5,150 5,794 12,900 12,950 108 3,250 5,170 5,816 487 3,250 5,170 5,816 12,950 13,000 104 3,250 5,190 5,839 487 3,250 5,190 5,839 13,000 13,050 101 3,250 5,210 5,861 487 3,250 5,210 5,861 13,050 13,100 97 3,250 5,230 5,884 487 3,250 5,230 5,884 13,100 13,150 93 3,250 5,250 5,906 487 3,250 5,250 5,906 13,150 13,200 89 3,250 5,270 5,929 487 3,250 5,270 5,929 13,200 13,250 85 3,250 5,290 5,951 487 3,250 5,290 5,951 13,250 13,300 81 3,250 5,310 5,974 487 3,250 5,310 5,974 13,300 13,350 78 3,250 5,330 5,996 487 3,250 5,330 5,996 13,350 13,400 74 3,250 5,350 6,019 482 3,250 5,350 6,019 13,400 13,450 70 3,250 5,372 6,044 479 3,250 5,372 6,044 13,450 13,500 66 3,250 5,372 6,044 475 3,250 5,372 6,044 13,500 13,550 62 3,250 5,372 6,044 471 3,250 5,372 6,044 13,550 13,600 59 3,250 5,372 6,044 467 3,250 5,372 6,044 13,600 13,650 55 3,250 5,372 6,044 463 3,250 5,372 6,044 13,650 13,700 51 3,250 5,372 6,044 459 3,250 5,372 6,044 13,700 13,750 47 3,250 5,372 6,044 456 3,250 5,372 6,044 13,750 13,800 43 3,250 5,372 6,044 452 3,250 5,372 6,044 13,800 13,850 39 3,250 5,372 6,044 448 3,250 5,372 6,044 13,850 13,900 36 3,250 5,372 6,044 444 3,250 5,372 6,044 13,900 13,950 32 3,250 5,372 6,044 440 3,250 5,372 6,044 13,950 14,000 28 3,250 5,372 6,044 436 3,250 5,372 6,044 14,000 14,050 24 3,250 5,372 6,044 433 3,250 5,372 6,044 14,050 14,100 20 3,250 5,372 6,044 429 3,250 5,372 6,044 14,100 14,150 16 3,250 5,372 6,044 425 3,250 5,372 6,044 14,150 14,200 13 3,250 5,372 6,044 421 3,250 5,372 6,044 14,200 14,250 9 3,250 5,372 6,044 417 3,250 5,372 6,044 14,250 14,300 5 3,250 5,372 6,044 413 3,250 5,372 6,044 14,300 14,350 * * If the amount you are looking up from the worksheet is at least $14,300 but less than $14,340, and you have no qualifying children, your credit is $2. How do i amend my 2009 tax return  If the amount you are looking up from the worksheet is $14,340 or more, and you have no qualifying children, you cannot take the credit. How do i amend my 2009 tax return 3,250 5,372 6,044 410 3,250 5,372 6,044 14,350 14,400 0 3,250 5,372 6,044 406 3,250 5,372 6,044 14,400 14,450 0 3,250 5,372 6,044 402 3,250 5,372 6,044 14,450 14,500 0 3,250 5,372 6,044 398 3,250 5,372 6,044 14,500 14,550 0 3,250 5,372 6,044 394 3,250 5,372 6,044 14,550 14,600 0 3,250 5,372 6,044 391 3,250 5,372 6,044 14,600 14,650 0 3,250 5,372 6,044 387 3,250 5,372 6,044 14,650 14,700 0 3,250 5,372 6,044 383 3,250 5,372 6,044 14,700 14,750 0 3,250 5,372 6,044 379 3,250 5,372 6,044 14,750 14,800 0 3,250 5,372 6,044 375 3,250 5,372 6,044 14,800 14,850 0 3,250 5,372 6,044 371 3,250 5,372 6,044 14,850 14,900 0 3,250 5,372 6,044 368 3,250 5,372 6,044 14,900 14,950 0 3,250 5,372 6,044 364 3,250 5,372 6,044 14,950 15,000 0 3,250 5,372 6,044 360 3,250 5,372 6,044 15,000 15,050 0 3,250 5,372 6,044 356 3,250 5,372 6,044 15,050 15,100 0 3,250 5,372 6,044 352 3,250 5,372 6,044 15,100 15,150 0 3,250 5,372 6,044 348 3,250 5,372 6,044 15,150 15,200 0 3,250 5,372 6,044 345 3,250 5,372 6,044 15,200 15,250 0 3,250 5,372 6,044 341 3,250 5,372 6,044 15,250 15,300 0 3,250 5,372 6,044 337 3,250 5,372 6,044 15,300 15,350 0 3,250 5,372 6,044 333 3,250 5,372 6,044 15,350 15,400 0 3,250 5,372 6,044 329 3,250 5,372 6,044 15,400 15,450 0 3,250 5,372 6,044 326 3,250 5,372 6,044 15,450 15,500 0 3,250 5,372 6,044 322 3,250 5,372 6,044 15,500 15,550 0 3,250 5,372 6,044 318 3,250 5,372 6,044 15,550 15,600 0 3,250 5,372 6,044 314 3,250 5,372 6,044 15,600 15,650 0 3,250 5,372 6,044 310 3,250 5,372 6,044 15,650 15,700 0 3,250 5,372 6,044 306 3,250 5,372 6,044 15,700 15,750 0 3,250 5,372 6,044 303 3,250 5,372 6,044 15,750 15,800 0 3,250 5,372 6,044 299 3,250 5,372 6,044 15,800 15,850 0 3,250 5,372 6,044 295 3,250 5,372 6,044 15,850 15,900 0 3,250 5,372 6,044 291 3,250 5,372 6,044 15,900 15,950 0 3,250 5,372 6,044 287 3,250 5,372 6,044 15,950 16,000 0 3,250 5,372 6,044 283 3,250 5,372 6,044 16,000 16,050 0 3,250 5,372 6,044 280 3,250 5,372 6,044 16,050 16,100 0 3,250 5,372 6,044 276 3,250 5,372 6,044 16,100 16,150 0 3,250 5,372 6,044 272 3,250 5,372 6,044 16,150 16,200 0 3,250 5,372 6,044 268 3,250 5,372 6,044 16,200 16,250 0 3,250 5,372 6,044 264 3,250 5,372 6,044 16,250 16,300 0 3,250 5,372 6,044 260 3,250 5,372 6,044 16,300 16,350 0 3,250 5,372 6,044 257 3,250 5,372 6,044 16,350 16,400 0 3,250 5,372 6,044 253 3,250 5,372 6,044 16,400 16,450 0 3,250 5,372 6,044 249 3,250 5,372 6,044 16,450 16,500 0 3,250 5,372 6,044 245 3,250 5,372 6,044 16,500 16,550 0 3,250 5,372 6,044 241 3,250 5,372 6,044 16,550 16,600 0 3,250 5,372 6,044 238 3,250 5,372 6,044 16,600 16,650 0 3,250 5,372 6,044 234 3,250 5,372 6,044 16,650 16,700 0 3,250 5,372 6,044 230 3,250 5,372 6,044 16,700 16,750 0 3,250 5,372 6,044 226 3,250 5,372 6,044 16,750 16,800 0 3,250 5,372 6,044 222 3,250 5,372 6,044 16,800 16,850 0 3,250 5,372 6,044 218 3,250 5,372 6,044 16,850 16,900 0 3,250 5,372 6,044 215 3,250 5,372 6,044 16,900 16,950 0 3,250 5,372 6,044 211 3,250 5,372 6,044 16,950 17,000 0 3,250 5,372 6,044 207 3,250 5,372 6,044 17,000 17,050 0 3,250 5,372 6,044 203 3,250 5,372 6,044 17,050 17,100 0 3,250 5,372 6,044 199 3,250 5,372 6,044 17,100 17,150 0 3,250 5,372 6,044 195 3,250 5,372 6,044 17,150 17,200 0 3,250 5,372 6,044 192 3,250 5,372 6,044 17,200 17,250 0 3,250 5,372 6,044 188 3,250 5,372 6,044 17,250 17,300 0 3,250 5,372 6,044 184 3,250 5,372 6,044 17,300 17,350 0 3,250 5,372 6,044 180 3,250 5,372 6,044 17,350 17,400 0 3,250 5,372 6,044 176 3,250 5,372 6,044 17,400 17,450 0 3,250 5,372 6,044 173 3,250 5,372 6,044 17,450 17,500 0 3,250 5,372 6,044 169 3,250 5,372 6,044 17,500 17,550 0 3,250 5,372 6,044 165 3,250 5,372 6,044 17,550 17,600 0 3,243 5,363 6,034 161 3,250 5,372 6,044 17,600 17,650 0 3,235 5,352 6,023 157 3,250 5,372 6,044 17,650 17,700 0 3,227 5,341 6,013 153 3,250 5,372 6,044 17,700 17,750 0 3,219 5,331 6,002 150 3,250 5,372 6,044 17,750 17,800 0 3,211 5,320 5,992 146 3,250 5,372 6,044 17,800 17,850 0 3,203 5,310 5,981 142 3,250 5,372 6,044 17,850 17,900 0 3,195 5,299 5,971 138 3,250 5,372 6,044 17,900 17,950 0 3,187 5,289 5,960 134 3,250 5,372 6,044 17,950 18,000 0 3,179 5,278 5,950 130 3,250 5,372 6,044 18,000 18,050 0 3,171 5,268 5,939 127 3,250 5,372 6,044 18,050 18,100 0 3,163 5,257 5,929 123 3,250 5,372 6,044 18,100 18,150 0 3,155 5,247 5,918 119 3,250 5,372 6,044 18,150 18,200 0 3,147 5,236 5,908 115 3,250 5,372 6,044 18,200 18,250 0 3,139 5,226 5,897 111 3,250 5,372 6,044 18,250 18,300 0 3,131 5,215 5,887 107 3,250 5,372 6,044 18,300 18,350 0 3,123 5,205 5,876 104 3,250 5,372 6,044 18,350 18,400 0 3,115 5,194 5,866 100 3,250 5,372 6,044 18,400 18,450 0 3,107 5,184 5,855 96 3,250 5,372 6,044 18,450 18,500 0 3,099 5,173 5,844 92 3,250 5,372 6,044 18,500 18,550 0 3,091 5,162 5,834 88 3,250 5,372 6,044 18,550 18,600 0 3,083 5,152 5,823 85 3,250 5,372 6,044 18,600 18,650 0 3,075 5,141 5,813 81 3,250 5,372 6,044 18,650 18,700 0 3,067 5,131 5,802 77 3,250 5,372 6,044 18,700 18,750 0 3,059 5,120 5,792 73 3,250 5,372 6,044 18,750 18,800 0 3,051 5,110 5,781 69 3,250 5,372 6,044 18,800 18,850 0 3,043 5,099 5,771 65 3,250 5,372 6,044 18,850 18,900 0 3,035 5,089 5,760 62 3,250 5,372 6,044 18,900 18,950 0 3,027 5,078 5,750 58 3,250 5,372 6,044 18,950 19,000 0 3,019 5,068 5,739 54 3,250 5,372 6,044 19,000 19,050 0 3,011 5,057 5,729 50 3,250 5,372 6,044 19,050 19,100 0 3,004 5,047 5,718 46 3,250 5,372 6,044 19,100 19,150 0 2,996 5,036 5,708 42 3,250 5,372 6,044 19,150 19,200 0 2,988 5,026 5,697 39 3,250 5,372 6,044 19,200 19,250 0 2,980 5,015 5,687 35 3,250 5,372 6,044 19,250 19,300 0 2,972 5,005 5,676 31 3,250 5,372 6,044 19,300 19,350 0 2,964 4,994 5,665 27 3,250 5,372 6,044 19,350 19,400 0 2,956 4,983 5,655 23 3,250 5,372 6,044 19,400 19,450 0 2,948 4,973 5,644 20 3,250 5,372 6,044 19,450 19,500 0 2,940 4,962 5,634 16 3,250 5,372 6,044 19,500 19,550 0 2,932 4,952 5,623 12 3,250 5,372 6,044 19,550 19,600 0 2,924 4,941 5,613 8 3,250 5,372 6,044 19,600 19,650 0 2,916 4,931 5,602 4 3,250 5,372 6,044 19,650 19,700 0 2,908 4,920 5,592 * * If the amount you are looking up from the worksheet is at least $19,650 but less than $19,680, and you have no qualifying children, your credit is $1. How do i amend my 2009 tax return  If the amount you are looking up from the worksheet is $19,680 or more, and you have no qualifying children, you cannot take the credit. How do i amend my 2009 tax return 3,250 5,372 6,044 19,700 19,750 0 2,900 4,910 5,581 0 3,250 5,372 6,044 19,750 19,800 0 2,892 4,899 5,571 0 3,250 5,372 6,044 19,800 19,850 0 2,884 4,889 5,560 0 3,250 5,372 6,044 19,850 19,900 0 2,876 4,878 5,550 0 3,250 5,372 6,044 19,900 19,950 0 2,868 4,868 5,539 0 3,250 5,372 6,044 19,950 20,000 0 2,860 4,857 5,529 0 3,250 5,372 6,044 20,000 20,050 0 2,852 4,847 5,518 0 3,250 5,372 6,044 20,050 20,100 0 2,844 4,836 5,508 0 3,250 5,372 6,044 20,100 20,150 0 2,836 4,825 5,497 0 3,250 5,372 6,044 20,150 20,200 0 2,828 4,815 5,486 0 3,250 5,372 6,044 20,200 20,250 0 2,820 4,804 5,476 0 3,250 5,372 6,044 20,250 20,300 0 2,812 4,794 5,465 0 3,250 5,372 6,044 20,300 20,350 0 2,804 4,783 5,455 0 3,250 5,372 6,044 20,350 20,400 0 2,796 4,773 5,444 0 3,250 5,372 6,044 20,400 20,450 0 2,788 4,762 5,434 0 3,250 5,372 6,044 20,450 20,500 0 2,780 4,752 5,423 0 3,250 5,372 6,044 20,500 20,550 0 2,772 4,741 5,413 0 3,250 5,372 6,044 20,550 20,600 0 2,764 4,731 5,402 0 3,250 5,372 6,044 20,600 20,650 0 2,756 4,720 5,392 0 3,250 5,372 6,044 20,650 20,700 0 2,748 4,710 5,381 0 3,250 5,372 6,044 20,700 20,750 0 2,740 4,699 5,371 0 3,250 5,372 6,044 20,750 20,800 0 2,732 4,689 5,360 0 3,250 5,372 6,044 20,800 20,850 0 2,724 4,678 5,350 0 3,250 5,372 6,044 20,850 20,900 0 2,716 4,668 5,339 0 3,250 5,372 6,044 20,900 20,950 0 2,708 4,657 5,329 0 3,250 5,372 6,044 20,950 21,000 0 2,700 4,646 5,318 0 3,250 5,372 6,044 21,000 21,050 0 2,692 4,636 5,307 0 3,250 5,372 6,044 21,050 21,100 0 2,684 4,625 5,297 0 3,250 5,372 6,044 21,100 21,150 0 2,676 4,615 5,286 0 3,250 5,372 6,044 21,150 21,200 0 2,668 4,604 5,276 0 3,250 5,372 6,044 21,200 21,250 0 2,660 4,594 5,265 0 3,250 5,372 6,044 21,250 21,300 0 2,652 4,583 5,255 0 3,250 5,372 6,044 21,300 21,350 0 2,644 4,573 5,244 0 3,250 5,372 6,044 21,350 21,400 0 2,636 4,562 5,234 0 3,250 5,372 6,044 21,400 21,450 0 2,628 4,552 5,223 0 3,250 5,372 6,044 21,450 21,500 0 2,620 4,541 5,213 0 3,250 5,372 6,044 21,500 21,550 0 2,612 4,531 5,202 0 3,250 5,372 6,044 21,550 21,600 0 2,604 4,520 5,192 0 3,250 5,372 6,044 21,600 21,650 0 2,596 4,510 5,181 0 3,250 5,372 6,044 21,650 21,700 0 2,588 4,499 5,171 0 3,250 5,372 6,044 21,700 21,750 0 2,580 4,489 5,160 0 3,250 5,372 6,044 21,750 21,800 0 2,572 4,478 5,150 0 3,250 5,372 6,044 21,800 21,850 0 2,564 4,467 5,139 0 3,250 5,372 6,044 21,850 21,900 0 2,556 4,457 5,128 0 3,250 5,372 6,044 21,900 21,950 0 2,548 4,446 5,118 0 3,250 5,372 6,044 21,950 22,000 0 2,540 4,436 5,107 0 3,250 5,372 6,044 22,000 22,050 0 2,532 4,425 5,097 0 3,250 5,372 6,044 22,050 22,100 0 2,524 4,415 5,086 0 3,250 5,372 6,044 22,100 22,150 0 2,516 4,404 5,076 0 3,250 5,372 6,044 22,150 22,200 0 2,508 4,394 5,065 0 3,250 5,372 6,044 22,200 22,250 0 2,500 4,383 5,055 0 3,250 5,372 6,044 22,250 22,300 0 2,492 4,373 5,044 0 3,250 5,372 6,044 22,300 22,350 0 2,484 4,362 5,034 0 3,250 5,372 6,044 22,350 22,400 0 2,476 4,352 5,023 0 3,250 5,372 6,044 22,400 22,450 0 2,468 4,341 5,013 0 3,250 5,372 6,044 22,450 22,500 0 2,460 4,331 5,002 0 3,250 5,372 6,044 22,500 22,550 0 2,452 4,320 4,992 0 3,250 5,372 6,044 22,550 22,600 0 2,444 4,310 4,981 0 3,250 5,372 6,044 22,600 22,650 0 2,436 4,299 4,970 0 3,250 5,372 6,044 22,650 22,700 0 2,428 4,288 4,960 0 3,250 5,372 6,044 22,700 22,750 0 2,420 4,278 4,949 0 3,250 5,372 6,044 22,750 22,800 0 2,412 4,267 4,939 0 3,250 5,372 6,044 22,800 22,850 0 2,404 4,257 4,928 0 3,250 5,372 6,044 22,850 22,900 0 2,396 4,246 4,918 0 3,250 5,372 6,044 22,900 22,950 0 2,388 4,236 4,907 0 3,242 5,360 6,032 22,950 23,000 0 2,380 4,225 4,897 0 3,234 5,350 6,021 23,000 23,050 0 2,372 4,215 4,886 0 3,226 5,339 6,011 23,050 23,100 0 2,364 4,204 4,876 0 3,218 5,329 6,000 23,100 23,150 0 2,356 4,194 4,865 0 3,210 5,318 5,990 23,150 23,200 0 2,348 4,183 4,855 0 3,202 5,308 5,979 23,200 23,250 0 2,340 4,173 4,844 0 3,194 5,297 5,969 23,250 23,300 0 2,332 4,162 4,834 0 3,186 5,287 5,958 23,300 23,350 0 2,324 4,152 4,823 0 3,178 5,276 5,948 23,350 23,400 0 2,316 4,141 4,813 0 3,170 5,266 5,937 23,400 23,450 0 2,308 4,131 4,802 0 3,162 5,255 5,927 23,450 23,500 0 2,300 4,120 4,791 0 3,154 5,245 5,916 23,500 23,550 0 2,292 4,109 4,781 0 3,146 5,234 5,906 23,550 23,600 0 2,284 4,099 4,770 0 3,138 5,224 5,895 23,600 23,650 0 2,276 4,088 4,760 0 3,130 5,213 5,884 23,650 23,700 0 2,268 4,078 4,749 0 3,122 5,202 5,874 23,700 23,750 0 2,260 4,067 4,739 0 3,114 5,192 5,863 23,750 23,800 0 2,252 4,057 4,728 0 3,106 5,181 5,853 23,800 23,850 0 2,244 4,046 4,718 0 3,098 5,171 5,842 23,850 23,900 0 2,236 4,036 4,707 0 3,090 5,160 5,832 23,900 23,950 0 2,228 4,025 4,697 0 3,082 5,150 5,821 23,950 24,000 0 2,220 4,015 4,686 0 3,074 5,139 5,811 24,000 24,050 0 2,212 4,004 4,676 0 3,066 5,129 5,800 24,050 24,100 0 2,205 3,994 4,665 0 3,058 5,118 5,790 24,100 24,150 0 2,197 3,983 4,655 0 3,050 5,108 5,779 24,150 24,200 0 2,189 3,973 4,644 0 3,042 5,097 5,769 24,200 24,250 0 2,181 3,962 4,634 0 3,034 5,087 5,758 24,250 24,300 0 2,173 3,952 4,623 0 3,026 5,076 5,748 24,300 24,350 0 2,165 3,941 4,612 0 3,018 5,066 5,737 24,350 24,400 0 2,157 3,930 4,602 0 3,010 5,055 5,727 24,400 24,450 0 2,149 3,920 4,591 0 3,002 5,045 5,716 24,450 24,500 0 2,141 3,909 4,581 0 2,994 5,034 5,705 24,500 24,550 0 2,133 3,899 4,570 0 2,986 5,023 5,695 24,550 24,600 0 2,125 3,888 4,560 0 2,978 5,013 5,684 24,600 24,650 0 2,117 3,878 4,549 0 2,970 5,002 5,674 24,650 24,700 0 2,109 3,867 4,539 0 2,962 4,992 5,663 24,700 24,750 0 2,101 3,857 4,528 0 2,954 4,981 5,653 24,750 24,800 0 2,093 3,846 4,518 0 2,946 4,971 5,642 24,800 24,850 0 2,085 3,836 4,507 0 2,938 4,960 5,632 24,850 24,900 0 2,077 3,825 4,497 0 2,930 4,950 5,621 24,900 24,950 0 2,069 3,815 4,486 0 2,922 4,939 5,611 24,950 25,000 0 2,061 3,804 4,476 0 2,914 4,929 5,600 25,000 25,050 0 2,053 3,794 4,465 0 2,906 4,918 5,590 25,050 25,100 0 2,045 3,783 4,455 0 2,898 4,908 5,579 25,100 25,150 0 2,037 3,772 4,444 0 2,890 4,897 5,569 25,150 25,200 0 2,029 3,762 4,433 0 2,882 4,887 5,558 25,200 25,250 0 2,021 3,751 4,423 0 2,874 4,876 5,548 25,250 25,300 0 2,013 3,741 4,412 0 2,866 4,866 5,537 25,300 25,350 0 2,005 3,730 4,402 0 2,858 4,855 5,526 25,350 25,400 0 1,997 3,720 4,391 0 2,850 4,844 5,516 25,400 25,450 0 1,989 3,709 4,381 0 2,842 4,834 5,505 25,450 25,500 0 1,981 3,699 4,370 0 2,834 4,823 5,495 25,500 25,550 0 1,973 3,688 4,360 0 2,826 4,813 5,484 25,550 25,600 0 1,965 3,678 4,349 0 2,818 4,802 5,474 25,600 25,650 0 1,957 3,667 4,339 0 2,810 4,792 5,463 25,650 25,700 0 1,949 3,657 4,328 0 2,802 4,781 5,453 25,700 25,750 0 1,941 3,646 4,318 0 2,794 4,771 5,442 25,750 25,800 0 1,933 3,636 4,307 0 2,786 4,760 5,432 25,800 25,850 0 1,925 3,625 4,297 0 2,778 4,750 5,421 25,850 25,900 0 1,917 3,615 4,286 0 2,770 4,739 5,411 25,900 25,950 0 1,909 3,604 4,276 0 2,762 4,729 5,400 25,950 26,000 0 1,901 3,593 4,265 0 2,754 4,718 5,390 26,000 26,050 0 1,893 3,583 4,254 0 2,746 4,708 5,379 26,050 26,100 0 1,885 3,572 4,244 0 2,738 4,697 5,369 26,100 26,150 0 1,877 3,562 4,233 0 2,730 4,686 5,358 26,150 26,200 0 1,869 3,551 4,223 0 2,722 4,676 5,347 26,200 26,250 0 1,861 3,541 4,212 0 2,714 4,665 5,337 26,250 26,300 0 1,853 3,530 4,202 0 2,706 4,655 5,326 26,300 26,350 0 1,845 3,520 4,191 0 2,698 4,644 5,316 26,350 26,400 0 1,837 3,509 4,181 0 2,690 4,634 5,305 26,400 26,450 0 1,829 3,499 4,170 0 2,682 4,623 5,295 26,450 26,500 0 1,821 3,488 4,160 0 2,674 4,613 5,284 26,500 26,550 0 1,813 3,478 4,149 0 2,666 4,602 5,274 26,550 26,600 0 1,805 3,467 4,139 0 2,658 4,592 5,263 26,600 26,650 0 1,797 3,457 4,128 0 2,650 4,581 5,253 26,650 26,700 0 1,789 3,446 4,118 0 2,642 4,571 5,242 26,700 26,750 0 1,781 3,436 4,107 0 2,634 4,560 5,232 26,750 26,800 0 1,773 3,425 4,097 0 2,626 4,550 5,221 26,800 26,850 0 1,765 3,414 4,086 0 2,618 4,539 5,211 26,850 26,900 0 1,757 3,404 4,075 0 2,610 4,529 5,200 26,900 26,950 0 1,749 3,393 4,065 0 2,602 4,518 5,190 26,950 27,000 0 1,741 3,383 4,054 0 2,594 4,507 5,179 27,000 27,050 0 1,733 3,372 4,044 0 2,586 4,497 5,168 27,050 27,100 0 1,725 3,362 4,033 0 2,578 4,486 5,158 27,100 27,150 0 1,717 3,351 4,023 0 2,570 4,476 5,147 27,150 27,200 0 1,709 3,341 4,012 0 2,562 4,465 5,137 27,200 27,250 0 1,701 3,330 4,002 0 2,554 4,455 5,126 27,250 27,300 0 1,693 3,320 3,991 0 2,546 4,444 5,116 27,300 27,350 0 1,685 3,309 3,981 0 2,538 4,434 5,105 27,350 27,400 0 1,677 3,299 3,970 0 2,531 4,423 5,095 27,400 27,450 0 1,669 3,288 3,960 0 2,523 4,413 5,084 27,450 27,500 0 1,661 3,278 3,949 0 2,515 4,402 5,074 27,500 27,550 0 1,653 3,267 3,939 0 2,507 4,392 5,063 27,550 27,600 0 1,645 3,257 3,928 0 2,499 4,381 5,053 27,600 27,650 0 1,637 3,246 3,917 0 2,491 4,371 5,042 27,650 27,700 0 1,629 3,235 3,907 0 2,483 4,360 5,032 27,700 27,750 0 1,621 3,225 3,896 0 2,475 4,350 5,021 27,750 27,800 0 1,613 3,214 3,886 0 2,467 4,339 5,011 27,800 27,850 0 1,605 3,204 3,875 0 2,459 4,328 5,000 27,850 27,900 0 1,597 3,193 3,865 0 2,451 4,318 4,989 27,900 27,950 0 1,589 3,183 3,854 0 2,443 4,307 4,979 27,950 28,000 0 1,581 3,172 3,844 0 2,435 4,297 4,968 28,000 28,050 0 1,573 3,162 3,833 0 2,427 4,286 4,958 28,050 28,100 0 1,565 3,151 3,823 0 2,419 4,276 4,947 28,100 28,150 0 1,557 3,141 3,812 0 2,411 4,265 4,937 28,150 28,200 0 1,549 3,130 3,802 0 2,403 4,255 4,926 28,200 28,250 0 1,541 3,120 3,791 0 2,395 4,244 4,916 28,250 28,300 0 1,533 3,109 3,781 0 2,387 4,234 4,905 28,300 28,350 0 1,525 3,099 3,770 0 2,379 4,223 4,895 28,350 28,400 0 1,517 3,088 3,760 0 2,371 4,213 4,884 28,400 28,450 0 1,509 3,078 3,749 0 2,363 4,202 4,874 28,450 28,500 0 1,501 3,067 3,738 0 2,355 4,192 4,863 28,500 28,550 0 1,493 3,056 3,728 0 2,347 4,181 4,853 28,550 28,600 0 1,485 3,046 3,717 0 2,339 4,171 4,842 28,600 28,650 0 1,477 3,035 3,707 0 2,331 4,160 4,831 28,650 28,700 0 1,469 3,025 3,696 0 2,323 4,149 4,821 28,700 28,750 0 1,461 3,014 3,686 0 2,315 4,139 4,810 28,750 28,800 0 1,453 3,004 3,675 0 2,307 4,128 4,800 28,800 28,850 0 1,445 2,993 3,665 0 2,299 4,118 4,789 28,850 28,900 0 1,437 2,983 3,654 0 2,291 4,107 4,779 28,900 28,950 0 1,429 2,972 3,644 0 2,283 4,097 4,768 28,950 29,000 0 1,421 2,962 3,633 0 2,275 4,086 4,758 29,000 29,050 0 1,413 2,951 3,623 0 2,267 4,076 4,747 29,050 29,100 0 1,406 2,941 3,612 0 2,259 4,065 4,737 29,100 29,150 0 1,398 2,930 3,602 0 2,251 4,055 4,726 29,150 29,200 0 1,390 2,920 3,591 0 2,243 4,044 4,716 29,200 29,250 0 1,382 2,909 3,581 0 2,235 4,034 4,705 29,250 29,300 0 1,374 2,899 3,570 0 2,227 4,023 4,695 29,300 29,350 0 1,366 2,888 3,559 0 2,219 4,013 4,684 29,350 29,400 0 1,358 2,877 3,549 0 2,211 4,002 4,674 29,400 29,450 0 1,350 2,867 3,538 0 2,203 3,992 4,663 29,450 29,500 0 1,342 2,856 3,528 0 2,195 3,981 4,652 29,500 29,550 0 1,334 2,846 3,517 0 2,187 3,970 4,642 29,550 29,600 0 1,326 2,835 3,507 0 2,179 3,960 4,631 29,600 29,650 0 1,318 2,825 3,496 0 2,171 3,949 4,621 29,650 29,700 0 1,310 2,814 3,486 0 2,163 3,939 4,610 29,700 29,750 0 1,302 2,804 3,475 0 2,155 3,928 4,600 29,750 29,800 0 1,294 2,793 3,465 0 2,147 3,918 4,589 29,800 29,850 0 1,286 2,783 3,454 0 2,139 3,907 4,579 29,850 29,900 0 1,278 2,772 3,444 0 2,131 3,897 4,568 29,900 29,950 0 1,270 2,762 3,433 0 2,123 3,886 4,558 29,950 30,000 0 1,262 2,751 3,423 0 2,115 3,876 4,547 30,000 30,050 0 1,254 2,741 3,412 0 2,107 3,865 4,537 30,050 30,100 0 1,246 2,730 3,402 0 2,099 3,855 4,526 30,100 30,150 0 1,238 2,719 3,391 0 2,091 3,844 4,516 30,150 30,200 0 1,230 2,709 3,380 0 2,083 3,834 4,505 30,200 30,250 0 1,222 2,698 3,370 0 2,075 3,823 4,495 30,250 30,300 0 1,214 2,688 3,359 0 2,067 3,813 4,484 30,300 30,350 0 1,206 2,677 3,349 0 2,059 3,802 4,473 30,350 30,400 0 1,198 2,667 3,338 0 2,051 3,791 4,463 30,400 30,450 0 1,190 2,656 3,328 0 2,043 3,781 4,452 30,450 30,500 0 1,182 2,646 3,317 0 2,035 3,770 4,442 30,500 30,550 0 1,174 2,635 3,307 0 2,027 3,760 4,431 30,550 30,600 0 1,166 2,625 3,296 0 2,019 3,749 4,421 30,600 30,650 0 1,158 2,614 3,286 0 2,011 3,739 4,410 30,650 30,700 0 1,150 2,604 3,275 0 2,003 3,728 4,400 30,700 30,750 0 1,142 2,593 3,265 0 1,995 3,718 4,389 30,750 30,800 0 1,134 2,583 3,254 0 1,987 3,707 4,379 30,800 30,850 0 1,126 2,572 3,244 0 1,979 3,697 4,368 30,850 30,900 0 1,118 2,562 3,233 0 1,971 3,686 4,358 30,900 30,950 0 1,110 2,551 3,223 0 1,963 3,676 4,347 30,950 31,000 0 1,102 2,540 3,212 0 1,955 3,665 4,337 31,000 31,050 0 1,094 2,530 3,201 0 1,947 3,655 4,326 31,050 31,100 0 1,086 2,519 3,191 0 1,939 3,644 4,316 31,100 31,150 0 1,078 2,509 3,180 0 1,931 3,633 4,305 31,150 31,200 0 1,070 2,498 3,170 0 1,923 3,623 4,294 31,200 31,250 0 1,062 2,488 3,159 0 1,915 3,612 4,284 31,250 31,300 0 1,054 2,477 3,149 0 1,907 3,602 4,273 31,300 31,350 0 1,046 2,467 3,138 0 1,899 3,591 4,263 31,350 31,400 0 1,038 2,456 3,128 0 1,891 3,581 4,252 31,400 31,450 0 1,030 2,446 3,117 0 1,883 3,570 4,242 31,450 31,500 0 1,022 2,435 3,107 0 1,875 3,560 4,231 31,500 31,550 0 1,014 2,425 3,096 0 1,867 3,549 4,221 31,550 31,600 0 1,006 2,414 3,086 0 1,859 3,539 4,210 31,600 31,650 0 998 2,404 3,075 0 1,851 3,528 4,200 31,650 31,700 0 990 2,393 3,065 0 1,843 3,518 4,189 31,700 31,750 0 982 2,383 3,054 0 1,835 3,507 4,179 31,750 31,800 0 974 2,372 3,044 0 1,827 3,497 4,168 31,800 31,850 0 966 2,361 3,033 0 1,819 3,486 4,158 31,850 31,900 0 958 2,351 3,022 0 1,811 3,476 4,147 31,900 31,950 0 950 2,340 3,012 0 1,803 3,465 4,137 31,950 32,000 0 942 2,330 3,001 0 1,795 3,454 4,126 32,000 32,050 0 934 2,319 2,991 0 1,787 3,444 4,115 32,050 32,100 0 926 2,309 2,980 0 1,779 3,433 4,105 32,100 32,150 0 918 2,298 2,970 0 1,771 3,423 4,094 32,150 32,200 0 910 2,288 2,959 0 1,763 3,412 4,084 32,200 32,250 0 902 2,277 2,949 0 1,755 3,402 4,073 32,250 32,300 0 894 2,267 2,938 0 1,747 3,391 4,063 32,300 32,350 0 886 2,256 2,928 0 1,739 3,381 4,052 32,350 32,400 0 878 2,246 2,917 0 1,732 3,370 4,042 32,400 32,450 0 870 2,235 2,907 0 1,724 3,360 4,031 32,450 32,500 0 862 2,225 2,896 0 1,716 3,349 4,021 32,500 32,550 0 854 2,214 2,886 0 1,708 3,339 4,010 32,550 32,600 0 846 2,204 2,875 0 1,700 3,328 4,000 32,600 32,650 0 838 2,193 2,864 0 1,692 3,318 3,989 32,650 32,700 0 830 2,182 2,854 0 1,684 3,307 3,979 32,700 32,750 0 822 2,172 2,843 0 1,676 3,297 3,968 32,750 32,800 0 814 2,161 2,833 0 1,668 3,286 3,958 32,800 32,850 0 806 2,151 2,822 0 1,660 3,275 3,947 32,850 32,900 0 798 2,140 2,812 0 1,652 3,265 3,936 32,900 32,950 0 790 2,130 2,801 0 1,644 3,254 3,926 32,950 33,000 0 782 2,119 2,791 0 1,636 3,244 3,915 33,000 33,050 0 774 2,109 2,780 0 1,628 3,233 3,905 33,050 33,100 0 766 2,098 2,770 0 1,620 3,223 3,894 33,100 33,150 0 758 2,088 2,759 0 1,612 3,212 3,884 33,150 33,200 0 750 2,077 2,749 0 1,604 3,202 3,873 33,200 33,250 0 742 2,067 2,738 0 1,596 3,191 3,863 33,250 33,300 0 734 2,056 2,728 0 1,588 3,181 3,852 33,300 33,350 0 726 2,046 2,717 0 1,580 3,170 3,842 33,350 33,400 0 718 2,035 2,707 0 1,572 3,160 3,831 33,400 33,450 0 710 2,025 2,696 0 1,564 3,149 3,821 33,450 33,500 0 702 2,014 2,685 0 1,556 3,139 3,810 33,500 33,550 0 694 2,003 2,675 0 1,548 3,128 3,800 33,550 33,600 0 686 1,993 2,664 0 1,540 3,118 3,789 33,600 33,650 0 678 1,982 2,654 0 1,532 3,107 3,778 33,650 33,700 0 670 1,972 2,643 0 1,524 3,096 3,768 33,700 33,750 0 662 1,961 2,633 0 1,516 3,086 3,757 33,750 33,800 0 654 1,951 2,622 0 1,508 3,075 3,747 33,800 33,850 0 646 1,940 2,612 0 1,500 3,065 3,736 33,850 33,900 0 638 1,930 2,601 0 1,492 3,054 3,726 33,900 33,950 0 630 1,919 2,591 0 1,484 3,044 3,715 33,950 34,000 0 622 1,909 2,580 0 1,476 3,033 3,705 34,000 34,050 0 614 1,898 2,570 0 1,468 3,023 3,694 34,050 34,100 0 607 1,888 2,559 0 1,460 3,012 3,684 34,100 34,150 0 599 1,877 2,549 0 1,452 3,002 3,673 34,150 34,200 0 591 1,867 2,538 0 1,444 2,991 3,663 34,200 34,250 0 583 1,856 2,528 0 1,436 2,981 3,652 34,250 34,300 0 575 1,846 2,517 0 1,428 2,970 3,642 34,300 34,350 0 567 1,835 2,506 0 1,420 2,960 3,631 34,350 34,400 0 559 1,824 2,496 0 1,412 2,949 3,621 34,400 34,450 0 551 1,814 2,485 0 1,404 2,939 3,610 34,450 34,500 0 543 1,803 2,475 0 1,396 2,928 3,599 34,500 34,550 0 535 1,793 2,464 0 1,388 2,917 3,589 34,550 34,600 0 527 1,782 2,454 0 1,380 2,907 3,578 34,600 34,650 0 519 1,772 2,443 0 1,372 2,896 3,568 34,650 34,700 0 511 1,761 2,433 0 1,364 2,886 3,557 34,700 34,750 0 503 1,751 2,422 0 1,356 2,875 3,547 34,750 34,800 0 495 1,740 2,412 0 1,348 2,865 3,536 34,800 34,850 0 487 1,730 2,401 0 1,340 2,854 3,526 34,850 34,900 0 479 1,719 2,391 0 1,332 2,844 3,515 34,900 34,950 0 471 1,709 2,380 0 1,324 2,833 3,505 34,950 35,000 0 463 1,698 2,370 0 1,316 2,823 3,494 35,000 35,050 0 455 1,688 2,359 0 1,308 2,812 3,484 35,050 35,100 0 447 1,677 2,349 0 1,300 2,802 3,473 35,100 35,150 0 439 1,666 2,338 0 1,292 2,791 3,463 35,150 35,200 0 431 1,656 2,327 0 1,284 2,781 3,452 35,200 35,250 0 423 1,645 2,317 0 1,276 2,770 3,442 35,250 35,300 0 415 1,635 2,306 0 1,268 2,760 3,431 35,300 35,350 0 407 1,624 2,296 0 1,260 2,749 3,420 35,350 35,400 0 399 1,614 2,285 0 1,252 2,738 3,410 35,400 35,450 0 391 1,603 2,275 0 1,244 2,728 3,399 35,450 35,500 0 383 1,593 2,264 0 1,236 2,717 3,389 35,500 35,550 0 375 1,582 2,254 0 1,228 2,707 3,378 35,550 35,600 0 367 1,572 2,243 0 1,220 2,696 3,368 35,600 35,650 0 359 1,561 2,233 0 1,212 2,686 3,357 35,650 35,700 0 351 1,551 2,222 0 1,204 2,675 3,347 35,700 35,750 0 343 1,540 2,212 0 1,196 2,665 3,336 35,750 35,800 0 335 1,530 2,201 0 1,188 2,654 3,326 35,800 35,850 0 327 1,519 2,191 0 1,180 2,644 3,315 35,850 35,900 0 319 1,509 2,180 0 1,172 2,633 3,305 35,900 35,950 0 311 1,498 2,170 0 1,164 2,623 3,294 35,950 36,000 0 303 1,487 2,159 0 1,156 2,612 3,284 36,000 36,050 0 295 1,477 2,148 0 1,148 2,602 3,273 36,050 36,100 0 287 1,466 2,138 0 1,140 2,591 3,263 36,100 36,150 0 279 1,456 2,127 0 1,132 2,580 3,252 36,150 36,200 0 271 1,445 2,117 0 1,124 2,570 3,241 36,200 36,250 0 263 1,435 2,106 0 1,116 2,559 3,231 36,250 36,300 0 255 1,424 2,096 0 1,108 2,549 3,220 36,300 36,350 0 247 1,414 2,085 0 1,100 2,538 3,210 36,350 36,400 0 239 1,403 2,075 0 1,092 2,528 3,199 36,400 36,450 0 231 1,393 2,064 0 1,084 2,517 3,189 36,450 36,500 0 223 1,382 2,054 0 1,076 2,507 3,178 36,500 36,550 0 215 1,372 2,043 0 1,068 2,496 3,168 36,550 36,600 0 207 1,361 2,033 0 1,060 2,486 3,157 36,600 36,650 0 199 1,351 2,022 0 1,052 2,475 3,147 36,650 36,700 0 191 1,340 2,012 0 1,044 2,465 3,136 36,700 36,750 0 183 1,330 2,001 0 1,036 2,454 3,126 36,750 36,800 0 175 1,319 1,991 0 1,028 2,444 3,115 36,800 36,850 0 167 1,308 1,980 0 1,020 2,433 3,105 36,850 36,900 0 159 1,298 1,969 0 1,012 2,423 3,094 36,900 36,950 0 151 1,287 1,959 0 1,004 2,412 3,084 36,950 37,000 0 143 1,277 1,948 0 996 2,401 3,073 37,000 37,050 0 135 1,266 1,938 0 988 2,391 3,062 37,050 37,100 0 127 1,256 1,927 0 980 2,380 3,052 37,100 37,150 0 119 1,245 1,917 0 972 2,370 3,041 37,150 37,200 0 111 1,235 1,906 0 964 2,359 3,031 37,200 37,250 0 103 1,224 1,896 0 956 2,349 3,020 37,250 37,300 0 95 1,214 1,885 0 948 2,338 3,010 37,300 37,350 0 87 1,203 1,875 0 940 2,328 2,999 37,350 37,400 0 79 1,193 1,864 0 933 2,317 2,989 37,400 37,450 0 71 1,182 1,854 0 925 2,307 2,978 37,450 37,500 0 63 1,172 1,843 0 917 2,296 2,968 37,500 37,550 0 55 1,161 1,833 0 909 2,286 2,957 37,550 37,600 0 47 1,151 1,822 0 901 2,275 2,947 37,600 37,650 0 39 1,140 1,811 0 893 2,265 2,936 37,650 37,700 0 31 1,129 1,801 0 885 2,254 2,926 37,700 37,750 0 23 1,119 1,790 0 877 2,244 2,915 37,750 37,800 0 15 1,108 1,780 0 869 2,233 2,905 37,800 37,850 0 7 1,098 1,769 0 861 2,222 2,894 37,850 37,900 0 * * If the amount you are looking up from the worksheet is at least $37,850 but less than $37,870, and you have one qualifying child, your credit is $2. How do i amend my 2009 tax return  If the amount you are looking up from the worksheet is $37,870 or more, and you have one qualifying child, you cannot take the credit. How do i amend my 2009 tax return 1,087 1,759 0 853 2,212 2,883 37,900 37,950 0 0 1,077 1,748 0 845 2,201 2,873 37,950 38,000 0 0 1,066 1,738 0 837 2,191 2,862 38,000 38,050 0 0 1,056 1,727 0 829 2,180 2,852 38,050 38,100 0 0 1,045 1,717 0 821 2,170 2,841 38,100 38,150 0 0 1,035 1,706 0 813 2,159 2,831 38,150 38,200 0 0 1,024 1,696 0 805 2,149 2,820 38,200 38,250 0 0 1,014 1,685 0 797 2,138 2,810 38,250 38,300 0 0 1,003 1,675 0 789 2,128 2,799 38,300 38,350 0 0 993 1,664 0 781 2,117 2,789 38,350 38,400 0 0 982 1,654 0 773 2,107 2,778 38,400 38,450 0 0 972 1,643 0 765 2,096 2,768 38,450 38,500 0 0 961 1,632 0 757 2,086 2,757 38,500 38,550 0 0 950 1,622 0 749 2,075 2,747 38,550 38,600 0 0 940 1,611 0 741 2,065 2,736 38,600 38,650 0 0 929 1,601 0 733 2,054 2,725 38,650 38,700 0 0 919 1,590 0 725 2,043 2,715 38,700 38,750 0 0 908 1,580 0 717 2,033 2,704 38,750 38,800 0 0 898 1,569 0 709 2,022 2,694 38,800 38,850 0 0 887 1,559 0 701 2,012 2,683 38,850 38,900 0 0 877 1,548 0 693 2,001 2,673 38,900 38,950 0 0 866 1,538 0 685 1,991 2,662 38,950 39,000 0 0 856 1,527 0 677 1,980 2,652 39,000 39,050 0 0 845 1,517 0 669 1,970 2,641 39,050 39,100 0 0 835 1,506 0 661 1,959 2,631 39,100 39,150 0 0 824 1,496 0 653 1,949 2,620 39,150 39,200 0 0 814 1,485 0 645 1,938 2,610 39,200 39,250 0 0 803 1,475 0 637 1,928 2,599 39,250 39,300 0 0 793 1,464 0 629 1,917 2,589 39,300 39,350 0 0 782 1,453 0 621 1,907 2,578 39,350 39,400 0 0 771 1,443 0 613 1,896 2,568 39,400 39,450 0 0 761 1,432 0 605 1,886 2,557 39,450 39,500 0 0 750 1,422 0 597 1,875 2,546 39,500 39,550 0 0 740 1,411 0 589 1,864 2,536 39,550 39,600 0 0 729 1,401 0 581 1,854 2,525 39,600 39,650 0 0 719 1,390 0 573 1,843 2,515 39,650 39,700 0 0 708 1,380 0 565 1,833 2,504 39,700 39,750 0 0 698 1,369 0 557 1,822 2,494 39,750 39,800 0 0 687 1,359 0 549 1,812 2,483 39,800 39,850 0 0 677 1,348 0 541 1,801 2,473 39,850 39,900 0 0 666 1,338 0 533 1,791 2,462 39,900 39,950 0 0 656 1,327 0 525 1,780 2,452 39,950 40,000 0 0 645 1,317 0 517 1,770 2,441 40,000 40,050 0 0 635 1,306 0 509 1,759 2,431 40,050 40,100 0 0 624 1,296 0 501 1,749 2,420 40,100 40,150 0 0 613 1,285 0 493 1,738 2,410 40,150 40,200 0 0 603 1,274 0 485 1,728 2,399 40,200 40,250 0 0 592 1,264 0 477 1,717 2,389 40,250 40,300 0 0 582 1,253 0 469 1,707 2,378 40,300 40,350 0 0 571 1,243 0 461 1,696 2,367 40,350 40,400 0 0 561 1,232 0 453 1,685 2,357 40,400 40,450 0 0 550 1,222 0 445 1,675 2,346 40,450 40,500 0 0 540 1,211 0 437 1,664 2,336 40,500 40,550 0 0 529 1,201 0 429 1,654 2,325 40,550 40,600 0 0 519 1,190 0 421 1,643 2,315 40,600 40,650 0 0 508 1,180 0 413 1,633 2,304 40,650 40,700 0 0 498 1,169 0 405 1,622 2,294 40,700 40,750 0 0 487 1,159 0 397 1,612 2,283 40,750 40,800 0 0 477 1,148 0 389 1,601 2,273 40,800 40,850 0 0 466 1,138 0 381 1,591 2,262 40,850 40,900 0 0 456 1,127 0 373 1,580 2,252 40,900 40,950 0 0 445 1,117 0 365 1,570 2,241 40,950 41,000 0 0 434 1,106 0 357 1,559 2,231 41,000 41,050 0 0 424 1,095 0 349 1,549 2,220 41,050 41,100 0 0 413 1,085 0 341 1,538 2,210 41,100 41,150 0 0 403 1,074 0 333 1,527 2,199 41,150 41,200 0 0 392 1,064 0 325 1,517 2,188 41,200 41,250 0 0 382 1,053 0 317 1,506 2,178 41,250 41,300 0 0 371 1,043 0 309 1,496 2,167 41,300 41,350 0 0 361 1,032 0 301 1,485 2,157 41,350 41,400 0 0 350 1,022 0 293 1,475 2,146 41,400 41,450 0 0 340 1,011 0 285 1,464 2,136 41,450 41,500 0 0 329 1,001 0 277 1,454 2,125 41,500 41,550 0 0 319 990 0 269 1,443 2,115 41,550 41,600 0 0 308 980 0 261 1,433 2,104 41,600 41,650 0 0 298 969 0 253 1,422 2,094 41,650 41,700 0 0 287 959 0 245 1,412 2,083 41,700 41,750 0 0 277 948 0 237 1,401 2,073 41,750 41,800 0 0 266 938 0 229 1,391 2,062 41,800 41,850 0 0 255 927 0 221 1,380 2,052 41,850 41,900 0 0 245 916 0 213 1,370 2,041 41,900 41,950 0 0 234 906 0 205 1,359 2,031 41,950 42,000 0 0 224 895 0 197 1,348 2,020 42,000 42,050 0 0 213 885 0 189 1,338 2,009 42,050 42,100 0 0 203 874 0 181 1,327 1,999 42,100 42,150 0 0 192 864 0 173 1,317 1,988 42,150 42,200 0 0 182 853 0 165 1,306 1,978 42,200 42,250 0 0 171 843 0 157 1,296 1,967 42,250 42,300 0 0 161 832 0 149 1,285 1,957 42,300 42,350 0 0 150 822 0 141 1,275 1,946 42,350 42,400 0 0 140 811 0 134 1,264 1,936 42,400 42,450 0 0 129 801 0 126 1,254 1,925 42,450 42,500 0 0 119 790 0 118 1,243 1,915 42,500 42,550 0 0 108 780 0 110 1,233 1,904 42,550 42,600 0 0 98 769 0 102 1,222 1,894 42,600 42,650 0 0 87 758 0 94 1,212 1,883 42,650 42,700 0 0 76 748 0 86 1,201 1,873 42,700 42,750 0 0 66 737 0 78 1,191 1,862 42,750 42,800 0 0 55 727 0 70 1,180 1,852 42,800 42,850 0 0 45 716 0 62 1,169 1,841 42,850 42,900 0 0 34 706 0 54 1,159 1,830 42,900 42,950 0 0 24 695 0 46 1,148 1,820 42,950 43,000 0 0 13 685 0 38 1,138 1,809 43,000 43,050 0 0 * * If the amount you are looking up from the worksheet is at least $43,000 but less than $43,038, and you have two qualifying children, your credit is $4. How do i amend my 2009 tax return  If the amount you are looking up from the worksheet is $43,038 or more, and you have two qualifying children, you cannot take the credit. How do i amend my 2009 tax return 674 0 30 1,127 1,799 43,050 43,100 0 0 0 664 0 22 1,117 1,788 43,100 43,150 0 0 0 653 0 14 1,106 1,778 43,150 43,200 0 0 0 643 0 6 1,096 1,767 43,200 43,250 0 0 0 632 0 ** ** If the amount you are looking up from the worksheet is at least $43,200 but less than $43,210, and you have one qualifying child, your credit is $1. How do i amend my 2009 tax return  If the amount you are looking up from the worksheet is $43,210 or more, and you have one qualifying child, you cannot take the credit. How do i amend my 2009 tax return 1,085 1,757 43,250 43,300 0 0 0 622 0 0 1,075 1,746 43,300 43,350 0 0 0 611 0 0 1,064 1,736 43,350 43,400 0 0 0 601 0 0 1,054 1,725 43,400 43,450 0 0 0 590 0 0 1,043 1,715 43,450 43,500 0 0 0 579 0 0 1,033 1,704 43,500 43,550 0 0 0 569 0 0 1,022 1,694 43,550 43,600 0 0 0 558 0 0 1,012 1,683 43,600 43,650 0 0 0 548 0 0 1,001 1,672 43,650 43,700 0 0 0 537 0 0 990 1,662 43,700 43,750 0 0 0 527 0 0 980 1,651 43,750 43,800 0 0 0 516 0 0 969 1,641 43,800 43,850 0 0 0 506 0 0 959 1,630 43,850 43,900 0 0 0 495 0 0 948 1,620 43,900 43,950 0 0 0 485 0 0 938 1,609 43,950 44,000 0 0 0 474 0 0 927 1,599 44,000 44,050 0 0 0 464 0 0 917 1,588 44,050 44,100 0 0 0 453 0 0 906 1,578 44,100 44,150 0 0 0 443 0 0 896 1,567 44,150 44,200 0 0 0 432 0 0 885 1,557 44,200 44,250 0 0 0 422 0 0 875 1,546 44,250 44,300 0 0 0 411 0 0 864 1,536 44,300 44,350 0 0 0 400 0 0 854 1,525 44,350 44,400 0 0 0 390 0 0 843 1,515 44,400 44,450 0 0 0 379 0 0 833 1,504 44,450 44,500 0 0 0 369 0 0 822 1,493 44,500 44,550 0 0 0 358 0 0 811 1,483 44,550 44,600 0 0 0 348 0 0 801 1,472 44,600 44,650 0 0 0 337 0 0 790 1,462 44,650 44,700 0 0 0 327 0 0 780 1,451 44,700 44,750 0 0 0 316 0 0 769 1,441 44,750 44,800 0 0 0 306 0 0 759 1,430 44,800 44,850 0 0 0 295 0 0 748 1,420 44,850 44,900 0 0 0 285 0 0 738 1,409 44,900 44,950 0 0 0 274 0 0 727 1,399 44,950 45,000 0 0 0 264 0 0 717 1,388 45,000 45,050 0 0 0 253 0 0 706 1,378 45,050 45,100 0 0 0 243 0 0 696 1,367 45,100 45,150 0 0 0 232 0 0 685 1,357 45,150 45,200 0 0 0 221 0 0 675 1,346 45,200 45,250 0 0 0 211 0 0 664 1,336 45,250 45,300 0 0 0 200 0 0 654 1,325 45,300 45,350 0 0 0 190 0 0 643 1,314 45,350 45,400 0 0 0 179 0 0 632 1,304 45,400 45,450 0 0 0 169 0 0 622 1,293 45,450 45,500 0 0 0 158 0 0 611 1,283 45,500 45,550 0 0 0 148 0 0 601 1,272 45,550 45,600 0 0 0 137 0 0 590 1,262 45,600 45,650 0 0 0 127 0 0 580 1,251 45,650 45,700 0 0 0 116 0 0 569 1,241 45,700 45,750 0 0 0 106 0 0 559 1,230 45,750 45,800 0 0 0 95 0 0 548 1,220 45,800 45,850 0 0 0 85 0 0 538 1,209 45,850 45,900 0 0 0 74 0 0 527 1,199 45,900 45,950 0 0 0 64 0 0 517 1,188 45,950 46,000 0 0 0 53 0 0 506 1,178 46,000 46,050 0 0 0 42 0 0 496 1,167 46,050 46,100 0 0 0 32 0 0 485 1,157 46,100 46,150 0 0 0 21 0 0 474 1,146 46,150 46,200 0 0 0 11 0 0 464 1,135 46,200 46,250 0 0 0 * * If the amount you are looking up from the worksheet is at least $46,200 but less than $46,227, and you have three qualifying children, your credit is $3. How do i amend my 2009 tax return  If the amount you are looking up from the worksheet is $46,227 or more, and you have three qualifying children, you cannot take the credit. How do i amend my 2009 tax return 0 0 453 1,125 46,250 46,300 0 0 0 0 0 0 443 1,114 46,300 46,350 0 0 0 0 0 0 432 1,104 46,350 46,400 0 0 0 0 0 0 422 1,093 46,400 46,450 0 0 0 0 0 0 411 1,083 46,450 46,500 0 0 0 0 0 0 401 1,072 46,500 46,550 0 0 0 0 0 0 390 1,062 46,550 46,600 0 0 0 0 0 0 380 1,051 46,600 46,650 0 0 0 0 0 0 369 1,041 46,650 46,700 0 0 0 0 0 0 359 1,030 46,700 46,750 0 0 0 0 0 0 348 1,020 46,750 46,800 0 0 0 0 0 0 338 1,009 46,800 46,850 0 0 0 0 0 0 327 999 46,850 46,900 0 0 0 0 0 0 317 988 46,900 46,950 0 0 0 0 0 0 306 978 46,950 47,000 0 0 0 0 0 0 295 967 47,000 47,050 0 0 0 0 0 0 285 956 47,050 47,100 0 0 0 0 0 0 274 946 47,100 47,150 0 0 0 0 0 0 264 935 47,150 47,200 0 0 0 0 0 0 253 925 47,200 47,250 0 0 0 0 0 0 243 914 47,250 47,300 0 0 0 0 0 0 232 904 47,300 47,350 0 0 0 0 0 0 222 893 47,350 47,400 0 0 0 0 0 0 211 883 47,400 47,450 0 0 0 0 0 0 201 872 47,450 47,500 0 0 0 0 0 0 190 862 47,500 47,550 0 0 0 0 0 0 180 851 47,550 47,600 0 0 0 0 0 0 169 841 47,600 47,650 0 0 0 0 0 0 159 830 47,650 47,700 0 0 0 0 0 0 148 820 47,700 47,750 0 0 0 0 0 0 138 809 47,750 47,800 0 0 0 0 0 0 127 799 47,800 47,850 0 0 0 0 0 0 116 788 47,850 47,900 0 0 0 0 0 0 106 777 47,900 47,950 0 0 0 0 0 0 95 767 47,950 48,000 0 0 0 0 0 0 85 756 48,000 48,050 0 0 0 0 0 0 74 746 48,050 48,100 0 0 0 0 0 0 64 735 48,100 48,150 0 0 0 0 0 0 53 725 48,150 48,200 0 0 0 0 0 0 43 714 48,200 48,250 0 0 0 0 0 0 32 704 48,250 48,300 0 0 0 0 0 0 22 693 48,300 48,350 0 0 0 0 0 0 11 683 48,350 48,400 0 0 0 0 0 0 ** ** If the amount you are looking up from the worksheet is at least $48,350 but less than $48,378, and you have two qualifying children, your credit is $3. How do i amend my 2009 tax return  If the amount you are looking up from the worksheet is $48,378 or more, and you have two qualifying children, you cannot take the credit. How do i amend my 2009 tax return 672 48,400 48,450 0 0 0 0 0 0 0 662 48,450 48,500 0 0 0 0 0 0 0 651 48,500 48,550 0 0 0 0 0 0 0 641 48,550 48,600 0 0 0 0 0 0 0 630 48,600 48,650 0 0 0 0 0 0 0 619 48,650 48,700 0 0 0 0 0 0 0 609 48,700 48,750 0 0 0 0 0 0 0 598 48,750 48,800 0 0 0 0 0 0 0 588 48,800 48,850 0 0 0 0 0 0 0 577 48,850 48,900 0 0 0 0 0 0 0 567 48,900 48,950 0 0 0 0 0 0 0 556 48,950 49,000 0 0 0 0 0 0 0 546 49,000 49,050 0 0 0 0 0 0 0 535 49,050 49,100 0 0 0 0 0 0 0 525 49,100 49,150 0 0 0 0 0 0 0 514 49,150 49,200 0 0 0 0 0 0 0 504 49,200 49,250 0 0 0 0 0 0 0 493 49,250 49,300 0 0 0 0 0 0 0 483 49,300 49,350 0 0 0 0 0 0 0 472 49,350 49,400 0 0 0 0 0 0 0 462 49,400 49,450 0 0 0 0 0 0 0 451 49,450 49,500 0 0 0 0 0 0 0 440 49,500 49,550 0 0 0 0 0 0 0 430 49,550 49,600 0 0 0 0 0 0 0 419 49,600 49,650 0 0 0 0 0 0 0 409 49,650 49,700 0 0 0 0 0 0 0 398 49,700 49,750 0 0 0 0 0 0 0 388 49,750 49,800 0 0 0 0 0 0 0 377 49,800 49,850 0 0 0 0 0 0 0 367 49,850 49,900 0 0 0 0 0 0 0 356 49,900 49,950 0 0 0 0 0 0 0 346 49,950 50,000 0 0 0 0 0 0 0 335 50,000 50,050 0 0 0 0 0 0 0 325 50,050 50,100 0 0 0 0 0 0 0 314 50,100 50,150 0 0 0 0 0 0 0 304 50,150 50,200 0 0 0 0 0 0 0 293 50,200 50,250 0 0 0 0 0 0 0 283 50,250 50,300 0 0 0 0 0 0 0 272 50,300 50,350 0 0 0 0 0 0 0 261 50,350 50,400 0 0 0 0 0 0 0 251 50,400 50,450 0 0 0 0 0 0 0 240 50,450 50,500 0 0 0 0 0 0 0 230 50,500 50,550 0 0 0 0 0 0 0 219 50,550 50,600 0 0 0 0 0 0 0 209 50,600 50,650 0 0 0 0 0 0 0 198 50,650 50,700 0 0 0 0 0 0 0 188 50,700 50,750 0 0 0 0 0 0 0 177 50,750 50,800 0 0 0 0 0 0 0 167 50,800 50,850 0 0 0 0 0 0 0 156 50,850 50,900 0 0 0 0 0 0 0 146 50,900 50,950 0 0 0 0 0 0 0 135 50,950 51,000 0 0 0 0 0 0 0 125 51,000 51,050 0 0 0 0 0 0 0 114 51,050 51,100 0 0 0 0 0 0 0 104 51,100 51,150 0 0 0 0 0 0 0 93 51,150 51,200 0 0 0 0 0 0 0 82 51,200 51,250 0 0 0 0 0 0 0 72 51,250 51,300 0 0 0 0 0 0 0 61 51,300 51,350 0 0 0 0 0 0 0 51 51,350 51,400 0 0 0 0 0 0 0 40 51,400 51,450 0 0 0 0 0 0 0 30 51,450 51,500 0 0 0 0 0 0 0 19 51,500 51,550 0 0 0 0 0 0 0 9 51,550 51,567 0 0 0 0 0 0 0 2                     How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How do i amend my 2009 tax return Free help with your tax return. How do i amend my 2009 tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. How do i amend my 2009 tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How do i amend my 2009 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How do i amend my 2009 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How do i amend my 2009 tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How do i amend my 2009 tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How do i amend my 2009 tax return gov, download the IRS2Go app, or call 1-800-906-9887. How do i amend my 2009 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How do i amend my 2009 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How do i amend my 2009 tax return aarp. How do i amend my 2009 tax return org/money/taxaide or call 1-888-227-7669. How do i amend my 2009 tax return For more information on these programs, go to IRS. How do i amend my 2009 tax return gov and enter “VITA” in the search box. How do i amend my 2009 tax return Internet. How do i amend my 2009 tax return    IRS. How do i amend my 2009 tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How do i amend my 2009 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How do i amend my 2009 tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How do i amend my 2009 tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. How do i amend my 2009 tax return gov or download the IRS2Go app and select the Refund Status option. How do i amend my 2009 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How do i amend my 2009 tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How do i amend my 2009 tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How do i amend my 2009 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How do i amend my 2009 tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. How do i amend my 2009 tax return No need to wait on the phone or stand in line. How do i amend my 2009 tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How do i amend my 2009 tax return When you reach the response screen, you can print the entire interview and the final response for your records. How do i amend my 2009 tax return New subject areas are added on a regular basis. How do i amend my 2009 tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How do i amend my 2009 tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How do i amend my 2009 tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How do i amend my 2009 tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How do i amend my 2009 tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How do i amend my 2009 tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How do i amend my 2009 tax return You can also ask the IRS to mail a return or an account transcript to you. How do i amend my 2009 tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How do i amend my 2009 tax return gov or by calling 1-800-908-9946. How do i amend my 2009 tax return Tax return and tax account transcripts are generally available for the current year and the past three years. How do i amend my 2009 tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How do i amend my 2009 tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How do i amend my 2009 tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How do i amend my 2009 tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. How do i amend my 2009 tax return gov and enter Where's My Amended Return? in the search box. How do i amend my 2009 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How do i amend my 2009 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How do i amend my 2009 tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. How do i amend my 2009 tax return gov. How do i amend my 2009 tax return Select the Payment tab on the front page of IRS. How do i amend my 2009 tax return gov for more information. How do i amend my 2009 tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How do i amend my 2009 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How do i amend my 2009 tax return gov. How do i amend my 2009 tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How do i amend my 2009 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How do i amend my 2009 tax return gov. How do i amend my 2009 tax return Request an Electronic Filing PIN by going to IRS. How do i amend my 2009 tax return gov and entering Electronic Filing PIN in the search box. How do i amend my 2009 tax return Download forms, instructions and publications, including accessible versions for people with disabilities. How do i amend my 2009 tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How do i amend my 2009 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How do i amend my 2009 tax return An employee can answer questions about your tax account or help you set up a payment plan. How do i amend my 2009 tax return Before you visit, check the Office Locator on IRS. How do i amend my 2009 tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How do i amend my 2009 tax return If you have a special need, such as a disability, you can request an appointment. How do i amend my 2009 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How do i amend my 2009 tax return Apply for an Employer Identification Number (EIN). How do i amend my 2009 tax return Go to IRS. How do i amend my 2009 tax return gov and enter Apply for an EIN in the search box. How do i amend my 2009 tax return Read the Internal Revenue Code, regulations, or other official guidance. How do i amend my 2009 tax return Read Internal Revenue Bulletins. How do i amend my 2009 tax return Sign up to receive local and national tax news and more by email. How do i amend my 2009 tax return Just click on “subscriptions” above the search box on IRS. How do i amend my 2009 tax return gov and choose from a variety of options. How do i amend my 2009 tax return    Phone. How do i amend my 2009 tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How do i amend my 2009 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How do i amend my 2009 tax return Call to locate the nearest volunteer hel
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The How Do I Amend My 2009 Tax Return

How do i amend my 2009 tax return Publication 939 - Main Content Table of Contents General Information Taxation of Periodic PaymentsInvestment in the Contract Expected Return Computation Under the General Rule How To Use Actuarial TablesUnisex Annuity Tables Special Elections Worksheets for Determining Taxable Annuity Actuarial Tables Requesting a Ruling on Taxation of Annuity How To Get Tax HelpLow Income Taxpayer Clinics General Information Some of the terms used in this publication are defined in the following paragraphs. How do i amend my 2009 tax return A pension is generally a series of payments made to you after you retire from work. How do i amend my 2009 tax return Pension payments are made regularly and are for past services with an employer. How do i amend my 2009 tax return An annuity is a series of payments under a contract. How do i amend my 2009 tax return You can buy the contract alone or you can buy it with the help of your employer. How do i amend my 2009 tax return Annuity payments are made regularly for more than one full year. How do i amend my 2009 tax return Note. How do i amend my 2009 tax return Distributions from pensions and annuities follow the same rules as outlined in this publication unless otherwise noted. How do i amend my 2009 tax return Types of pensions and annuities. How do i amend my 2009 tax return   Particular types of pensions and annuities include: Fixed period annuities. How do i amend my 2009 tax return You receive definite amounts at regular intervals for a definite length of time. How do i amend my 2009 tax return Annuities for a single life. How do i amend my 2009 tax return You receive definite amounts at regular intervals for life. How do i amend my 2009 tax return The payments end at death. How do i amend my 2009 tax return Joint and survivor annuities. How do i amend my 2009 tax return The first annuitant receives a definite amount at regular intervals for life. How do i amend my 2009 tax return After he or she dies, a second annuitant receives a definite amount at regular intervals for life. How do i amend my 2009 tax return The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. How do i amend my 2009 tax return Variable annuities. How do i amend my 2009 tax return You receive payments that may vary in amount for a definite length of time or for life. How do i amend my 2009 tax return The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds or cost-of-living indexes. How do i amend my 2009 tax return Disability pensions. How do i amend my 2009 tax return You are under minimum retirement age and receive payments because you retired on disability. How do i amend my 2009 tax return If, at the time of your retirement, you were permanently and totally disabled, you may be eligible for the credit for the elderly or the disabled discussed in Publication 524. How do i amend my 2009 tax return If your annuity starting date is after November 18, 1996, the General Rule cannot be used for the following qualified plans. How do i amend my 2009 tax return A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries. How do i amend my 2009 tax return This plan must meet Internal Revenue Code requirements. How do i amend my 2009 tax return It qualifies for special tax benefits, including tax deferral for employer contributions and rollover distributions. How do i amend my 2009 tax return However, you must use the General Rule if you were 75 or over and the annuity payments are guaranteed for more than 5 years. How do i amend my 2009 tax return A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. How do i amend my 2009 tax return A tax-sheltered annuity is a special annuity plan or contract purchased for an employee of a public school or tax-exempt organization. How do i amend my 2009 tax return   The General Rule is used to figure the tax treatment of various types of pensions and annuities, including nonqualified employee plans. How do i amend my 2009 tax return A nonqualified employee plan is an employer's plan that does not meet Internal Revenue Code requirements. How do i amend my 2009 tax return It does not qualify for most of the tax benefits of a qualified plan. How do i amend my 2009 tax return Annuity worksheets. How do i amend my 2009 tax return   The worksheets found near the end of the text of this publication may be useful to you in figuring the taxable part of your annuity. How do i amend my 2009 tax return Request for a ruling. How do i amend my 2009 tax return   If you are unable to determine the income tax treatment of your pension or annuity, you may ask the Internal Revenue Service to figure the taxable part of your annuity payments. How do i amend my 2009 tax return This is treated as a request for a ruling. How do i amend my 2009 tax return See Requesting a Ruling on Taxation of Annuity near the end of this publication. How do i amend my 2009 tax return Withholding tax and estimated tax. How do i amend my 2009 tax return   Your pension or annuity is subject to federal income tax withholding unless you choose not to have tax withheld. How do i amend my 2009 tax return If you choose not to have tax withheld from your pension or annuity, or if you do not have enough income tax withheld, you may have to make estimated tax payments. How do i amend my 2009 tax return Taxation of Periodic Payments This section explains how the periodic payments you receive under a pension or annuity plan are taxed under the General Rule. How do i amend my 2009 tax return Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). How do i amend my 2009 tax return These payments are also known as amounts received as an annuity. How do i amend my 2009 tax return If you receive an amount from your plan that is a nonperiodic payment (amount not received as an annuity), see Taxation of Nonperiodic Payments in Publication 575. How do i amend my 2009 tax return In general, you can recover your net cost of the pension or annuity tax free over the period you are to receive the payments. How do i amend my 2009 tax return The amount of each payment that is more than the part that represents your net cost is taxable. How do i amend my 2009 tax return Under the General Rule, the part of each annuity payment that represents your net cost is in the same proportion that your investment in the contract is to your expected return. How do i amend my 2009 tax return These terms are explained in the following discussions. How do i amend my 2009 tax return Investment in the Contract In figuring how much of your pension or annuity is taxable under the General Rule, you must figure your investment in the contract. How do i amend my 2009 tax return First, find your net cost of the contract as of the annuity starting date (defined later). How do i amend my 2009 tax return To find this amount, you must first figure the total premiums, contributions, or other amounts paid. How do i amend my 2009 tax return This includes the amounts your employer contributed if you were required to include these amounts in income. How do i amend my 2009 tax return It also includes amounts you actually contributed (except amounts for health and accident benefits and deductible voluntary employee contributions). How do i amend my 2009 tax return From this total cost you subtract: Any refunded premiums, rebates, dividends, or unrepaid loans (any of which were not included in your income) that you received by the later of the annuity starting date or the date on which you received your first payment. How do i amend my 2009 tax return Any additional premiums paid for double indemnity or disability benefits. How do i amend my 2009 tax return Any other tax-free amounts you received under the contract or plan before the later of the dates in (1). How do i amend my 2009 tax return The annuity starting date   is the later of the first day of the first period for which you receive payment under the contract or the date on which the obligation under the contract becomes fixed. How do i amend my 2009 tax return Example. How do i amend my 2009 tax return On January 1 you completed all your payments required under an annuity contract providing for monthly payments starting on August 1, for the period beginning July 1. How do i amend my 2009 tax return The annuity starting date is July 1. How do i amend my 2009 tax return This is the date you use in figuring your investment in the contract and your expected return (discussed later). How do i amend my 2009 tax return Adjustments If any of the following items apply, adjust (add or subtract) your total cost to find your net cost. How do i amend my 2009 tax return Foreign employment. How do i amend my 2009 tax return   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. How do i amend my 2009 tax return The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (without regard to the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer on your behalf if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) if the contributions would be excludible from your gross income had they been paid directly to you. How do i amend my 2009 tax return Foreign employment contributions while a nonresident alien. How do i amend my 2009 tax return   In determining your cost, special rules apply if you are a U. How do i amend my 2009 tax return S. How do i amend my 2009 tax return citizen or resident alien who received distributions from a plan to which contributions were made while you were a nonresident alien. How do i amend my 2009 tax return Your contributions and your employer's contributions are not included in your cost if the contributions: Were made based on compensation which was for services performed outside the United States which you were a nonresident alien, and Were not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if they had been paid as cash compensation when the services were performed. How do i amend my 2009 tax return Death benefit exclusion. How do i amend my 2009 tax return   If you are the beneficiary of a deceased employee (or former employee), who died before August 21, 1996, you may qualify for a death benefit exclusion of up to $5,000. How do i amend my 2009 tax return The beneficiary of a deceased employee who died after August 20, 1996, will not qualify for the death benefit exclusion. How do i amend my 2009 tax return How to adjust your total cost. How do i amend my 2009 tax return   If you are eligible, treat the amount of any allowable death benefit exclusion as additional cost paid by the employee. How do i amend my 2009 tax return Add it to the cost or unrecovered cost of the annuity at the annuity starting date. How do i amend my 2009 tax return See Example 3 under Computation Under General Rule for an illustration of the adjustment to the cost of the contract. How do i amend my 2009 tax return Net cost. How do i amend my 2009 tax return   Your total cost plus certain adjustments and minus other amounts already recovered before the annuity starting date is your net cost. How do i amend my 2009 tax return This is the unrecovered investment in the contract as of the annuity starting date. How do i amend my 2009 tax return If your annuity starting date is after 1986, this is the maximum amount that you may recover tax free under the contract. How do i amend my 2009 tax return Refund feature. How do i amend my 2009 tax return   Adjustment for the value of the refund feature is only applicable when you report your pension or annuity under the General Rule. How do i amend my 2009 tax return Your annuity contract has a refund feature if: The expected return ( discussed later) of an annuity depends entirely or partly on the life of one or more individuals, The contract provides that payments will be made to a beneficiary or the estate of an annuitant on or after the death of the annuitant if a stated amount or a stated number of payments has not been paid to the annuitant or annuitants before death, and The payments are a refund of the amount you paid for the annuity contract. How do i amend my 2009 tax return   If your annuity has a refund feature, you must reduce your net cost of the contract by the value of the refund feature (figured using Table III or VII at the end of this publication, also see How To Use Actuarial Tables , later) to find the investment in the contract. How do i amend my 2009 tax return Zero value of refund feature. How do i amend my 2009 tax return   For a joint and survivor annuity, the value of the refund feature is zero if: Both annuitants are age 74 or younger, The payments are guaranteed for less than 2½ years, and The survivor's annuity is at least 50% of the first annuitant's annuity. How do i amend my 2009 tax return   For a single-life annuity without survivor benefit, the value of the refund feature is zero if: The payments are guaranteed for less than 2½ years, and The annuitant is: Age 57 or younger (if using the new (unisex) annuity tables), Age 42 or younger (if male and using the old annuity tables), or Age 47 or younger (if female and using the old annuity tables). How do i amend my 2009 tax return   If you do not meet these requirements, you will have to figure the value of the refund feature, as explained in the following discussion. How do i amend my 2009 tax return Examples. How do i amend my 2009 tax return The first example shows how to figure the value of the refund feature when there is only one beneficiary. How do i amend my 2009 tax return Example 2 shows how to figure the value of the refund feature when the contract provides, in addition to a whole life annuity, one or more temporary life annuities for the lives of children. How do i amend my 2009 tax return In both examples, the taxpayer elects to use Tables V through VIII. How do i amend my 2009 tax return If you need the value of the refund feature for a joint and survivor annuity, write to the Internal Revenue Service as explained under Requesting a Ruling on Taxation of Annuity near the end of this publication. How do i amend my 2009 tax return Example 1. How do i amend my 2009 tax return At age 65, Barbara bought for $21,053 an annuity with a refund feature. How do i amend my 2009 tax return She will get $100 a month for life. How do i amend my 2009 tax return Barbara's contract provides that if she does not live long enough to recover the full $21,053, similar payments will be made to her surviving beneficiary until a total of $21,053 has been paid under the contract. How do i amend my 2009 tax return In this case, the contract cost and the total guaranteed return are the same ($21,053). How do i amend my 2009 tax return Barbara's investment in the contract is figured as follows: Net cost $21,053 Amount to be received annually $1,200   Number of years for which payment is guaranteed ($21,053 divided by $1,200) 17. How do i amend my 2009 tax return 54   Rounded to nearest whole number of years 18   Percentage from Actuarial Table VII for age 65 with 18 years of guaranteed payments 15%   Value of the refund feature (rounded to the nearest dollar)—15% of $21,053 3,158 Investment in the contract, adjusted for value of refund feature $17,895       If the total guaranteed return were less than the $21,053 net cost of the contract, Barbara would apply the appropriate percentage from the tables to the lesser amount. How do i amend my 2009 tax return For example, if the contract guaranteed the $100 monthly payments for 17 years to Barbara's estate or beneficiary if she were to die before receiving all the payments for that period, the total guaranteed return would be $20,400 ($100 × 12 × 17 years). How do i amend my 2009 tax return In this case, the value of the refund feature would be $2,856 (14% of $20,400) and Barbara's investment in the contract would be $18,197 ($21,053 minus $2,856) instead of $17,895. How do i amend my 2009 tax return Example 2. How do i amend my 2009 tax return John died while still employed. How do i amend my 2009 tax return His widow, Eleanor, age 48, receives $171 a month for the rest of her life. How do i amend my 2009 tax return John's son, Elmer, age 9, receives $50 a month until he reaches age 18. How do i amend my 2009 tax return John's contributions to the retirement fund totaled $7,559. How do i amend my 2009 tax return 45, with interest on those contributions of $1,602. How do i amend my 2009 tax return 53. How do i amend my 2009 tax return The guarantee or total refund feature of the contract is $9,161. How do i amend my 2009 tax return 98 ($7,559. How do i amend my 2009 tax return 45 plus $1,602. How do i amend my 2009 tax return 53). How do i amend my 2009 tax return The adjustment in the investment in the contract is figured as follows: A) Expected return:*       1) Widow's expected return:         Annual annuity ($171 × 12) $2,052       Multiplied by factor from Table V         (nearest age 48) 34. How do i amend my 2009 tax return 9 $71,614. How do i amend my 2009 tax return 80   2) Child's expected return:         Annual annuity ($50 × 12) $600       Multiplied by factor from         Table VIII (nearest age 9         for term of 9 years) 9. How do i amend my 2009 tax return 0 5,400. How do i amend my 2009 tax return 00   3) Total expected return   $77,014. How do i amend my 2009 tax return 80 B) Adjustment for refund feature:       1) Contributions (net cost) $7,559. How do i amend my 2009 tax return 45   2) Guaranteed amount (contributions of $7,559. How do i amend my 2009 tax return 45 plus interest of $1,602. How do i amend my 2009 tax return 53) $9,161. How do i amend my 2009 tax return 98   3) Minus: Expected return under child's (temporary life) annuity (A(2)) 5,400. How do i amend my 2009 tax return 00   4) Net guaranteed amount $3,761. How do i amend my 2009 tax return 98   5) Multiple from Table VII (nearest age 48 for 2 years duration (recovery of $3,761. How do i amend my 2009 tax return 98 at $171 a month to nearest whole year)) 0%   6) Adjustment required for value of refund feature rounded to the nearest whole dollar  (0% × $3,761. How do i amend my 2009 tax return 98, the smaller of B(3) or B(6)) 0 *Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. How do i amend my 2009 tax return See the discussion of expected return, later in this publication. How do i amend my 2009 tax return Free IRS help. How do i amend my 2009 tax return   If you need to request assistance to figure the value of the refund feature, see Requesting a Ruling on Taxation of Annuity near the end of this publication. How do i amend my 2009 tax return Expected Return Your expected return is the total amount you and other eligible annuitants can expect to receive under the contract. How do i amend my 2009 tax return The following discussions explain how to figure the expected return with each type of annuity. How do i amend my 2009 tax return A person's age, for purposes of figuring the expected return, is the age at the birthday nearest to the annuity starting date. How do i amend my 2009 tax return Fixed period annuity. How do i amend my 2009 tax return   If you will get annuity payments for a fixed number of years, without regard to your life expectancy, you must figure your expected return based on that fixed number of years. How do i amend my 2009 tax return It is the total amount you will get beginning at the annuity starting date. How do i amend my 2009 tax return You will receive specific periodic payments for a definite period of time, such as a fixed number of months (but not less than 13). How do i amend my 2009 tax return To figure your expected return, multiply the fixed number of months for which payments are to be made by the amount of the payment specified for each period. How do i amend my 2009 tax return Single life annuity. How do i amend my 2009 tax return   If you are to get annuity payments for the rest of your life, find your expected return as follows. How do i amend my 2009 tax return You must multiply the amount of the annual payment by a multiple based on your life expectancy as of the annuity starting date. How do i amend my 2009 tax return These multiples are set out in actuarial Tables I and V near the end of this publication (see How To Use Actuarial Tables , later). How do i amend my 2009 tax return   You may need to adjust these multiples if the payments are made quarterly, semiannually, or annually. How do i amend my 2009 tax return See Adjustments to Tables I, II, V, VI, and VIA following Table I. How do i amend my 2009 tax return Example. How do i amend my 2009 tax return Henry bought an annuity contract that will give him an annuity of $500 a month for his life. How do i amend my 2009 tax return If at the annuity starting date Henry's nearest birthday is 66, the expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table V, age 66 × 19. How do i amend my 2009 tax return 2 Expected return $115,200 If the payments were to be made to Henry quarterly and the first payment was made one full month after the annuity starting date, Henry would adjust the 19. How do i amend my 2009 tax return 2 multiple by +. How do i amend my 2009 tax return 1. How do i amend my 2009 tax return His expected return would then be $115,800 ($6,000 × 19. How do i amend my 2009 tax return 3). How do i amend my 2009 tax return Annuity for shorter of life or specified period. How do i amend my 2009 tax return   With this type of annuity, you are to get annuity payments either for the rest of your life or until the end of a specified period, whichever period is shorter. How do i amend my 2009 tax return To figure your expected return, multiply the amount of your annual payment by a multiple in Table IV or VIII for temporary life annuities. How do i amend my 2009 tax return Find the proper multiple based on your sex (if using Table IV), your age at the annuity starting date, and the nearest whole number of years in the specified period. How do i amend my 2009 tax return Example. How do i amend my 2009 tax return Harriet purchased an annuity this year that will pay her $200 each month for five years or until she dies, whichever period is shorter. How do i amend my 2009 tax return She was age 65 at her birthday nearest the annuity starting date. How do i amend my 2009 tax return She figures the expected return as follows: Annual payment ($200 × 12 months) $2,400 Multiple shown in Table VIII, age 65, 5-year term × 4. How do i amend my 2009 tax return 9 Expected return $11,760 She uses Table VIII (not Table IV) because all her contributions were made after June 30, 1986. How do i amend my 2009 tax return See Special Elections, later. How do i amend my 2009 tax return Joint and survivor annuities. How do i amend my 2009 tax return   If you have an annuity that pays you a periodic income for life and after your death provides an identical lifetime periodic income to your spouse (or some other person), you figure the expected return based on your combined life expectancies. How do i amend my 2009 tax return To figure the expected return, multiply the annual payment by a multiple in Table II or VI based on your joint life expectancies. How do i amend my 2009 tax return If your payments are made quarterly, semiannually, or annually, you may need to adjust these multiples. How do i amend my 2009 tax return See Adjustments to Tables I, II, V, VI, and VIA following Table I near the end of this publication. How do i amend my 2009 tax return Example. How do i amend my 2009 tax return John bought a joint and survivor annuity providing payments of $500 a month for his life, and, after his death, $500 a month for the remainder of his wife's life. How do i amend my 2009 tax return At John's annuity starting date, his age at his nearest birthday is 70 and his wife's at her nearest birthday is 67. How do i amend my 2009 tax return The expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table VI, ages 67 and 70 × 22. How do i amend my 2009 tax return 0 Expected return $132,000 Different payments to survivor. How do i amend my 2009 tax return   If your contract provides that payments to a survivor annuitant will be different from the amount you receive, you must use a computation which accounts for both the joint lives of the annuitants and the life of the survivor. How do i amend my 2009 tax return Example 1. How do i amend my 2009 tax return Gerald bought a contract providing for payments to him of $500 a month for life and, after his death, payments to his wife, Mary, of $350 a month for life. How do i amend my 2009 tax return If, at the annuity starting date, Gerald's nearest birthday is 70 and Mary's is 67, the expected return under the contract is figured as follows: Combined multiple for Gerald and Mary, ages 70 and 67 (from Table VI)   22. How do i amend my 2009 tax return 0 Multiple for Gerald, age 70 (from Table V)   16. How do i amend my 2009 tax return 0 Difference: Multiple applicable to Mary   6. How do i amend my 2009 tax return 0 Gerald's annual payment ($500 × 12) $6,000   Gerald's multiple 16. How do i amend my 2009 tax return 0   Gerald's expected return   $96,000 Mary's annual payment ($350 × 12) $4,200   Mary's multiple 6. How do i amend my 2009 tax return 0   Mary's expected return   25,200 Total expected return under the contract   $121,200 Example 2. How do i amend my 2009 tax return Your husband died while still employed. How do i amend my 2009 tax return Under the terms of his employer's retirement plan, you are entitled to get an immediate annuity of $400 a month for the rest of your life or until you remarry. How do i amend my 2009 tax return Your daughters, Marie and Jean, are each entitled to immediate temporary life annuities of $150 a month until they reach age 18. How do i amend my 2009 tax return You were 50 years old at the annuity starting date. How do i amend my 2009 tax return Marie was 16 and Jean was 14. How do i amend my 2009 tax return Using the multiples shown in Tables V and VIII at the end of this publication, the total expected return on the annuity starting date is $169,680, figured as follows: Widow, age 50 (multiple from Table V—33. How do i amend my 2009 tax return 1 × $4,800 annual payment) $158,880 Marie, age 16 for 2 years duration (multiple from Table VIII—2. How do i amend my 2009 tax return 0 × $1,800 annual payment) 3,600 Jean, age 14 for 4 years duration (multiple from Table VIII—4. How do i amend my 2009 tax return 0 × $1,800 annual payment) 7,200 Total expected return $169,680 No computation of expected return is made based on your husband's age at the date of death because he died before the annuity starting date. How do i amend my 2009 tax return Computation Under the General Rule Note. How do i amend my 2009 tax return Variable annuities use a different computation for determining the exclusion amounts. How do i amend my 2009 tax return See Variable annuities later. How do i amend my 2009 tax return Under the General Rule, you figure the taxable part of your annuity by using the following steps: Step 1. How do i amend my 2009 tax return   Figure the amount of your investment in the contract, including any adjustments for the refund feature and the death benefit exclusion, if applicable. How do i amend my 2009 tax return See Death benefit exclusion , earlier. How do i amend my 2009 tax return Step 2. How do i amend my 2009 tax return   Figure your expected return. How do i amend my 2009 tax return Step 3. How do i amend my 2009 tax return   Divide Step 1 by Step 2 and round to three decimal places. How do i amend my 2009 tax return This will give you the exclusion percentage. How do i amend my 2009 tax return Step 4. How do i amend my 2009 tax return   Multiply the exclusion percentage by the first regular periodic payment. How do i amend my 2009 tax return The result is the tax-free part of each pension or annuity payment. How do i amend my 2009 tax return   The tax-free part remains the same even if the total payment increases due to variation in the annuity amount such as cost of living increases, or you outlive the life expectancy factor used. How do i amend my 2009 tax return However, if your annuity starting date is after 1986, the total amount of annuity income that is tax free over the years cannot exceed your net cost. How do i amend my 2009 tax return   Each annuitant applies the same exclusion percentage to his or her initial payment called for in the contract. How do i amend my 2009 tax return Step 5. How do i amend my 2009 tax return   Multiply the tax-free part of each payment (step 4) by the number of payments received during the year. How do i amend my 2009 tax return This will give you the tax-free part of the total payment for the year. How do i amend my 2009 tax return    In the first year of your annuity, your first payment or part of your first payment may be for a fraction of the payment period. How do i amend my 2009 tax return This fractional amount is multiplied by your exclusion percentage to get the tax-free part. How do i amend my 2009 tax return Step 6. How do i amend my 2009 tax return   Subtract the tax-free part from the total payment you received. How do i amend my 2009 tax return The rest is the taxable part of your pension or annuity. How do i amend my 2009 tax return Example 1. How do i amend my 2009 tax return You purchased an annuity with an investment in the contract of $10,800. How do i amend my 2009 tax return Under its terms, the annuity will pay you $100 a month for life. How do i amend my 2009 tax return The multiple for your age (age 65) is 20. How do i amend my 2009 tax return 0 as shown in Table V. How do i amend my 2009 tax return Your expected return is $24,000 (20 × 12 × $100). How do i amend my 2009 tax return Your cost of $10,800, divided by your expected return of $24,000, equals 45. How do i amend my 2009 tax return 0%. How do i amend my 2009 tax return This is the percentage you will not have to include in income. How do i amend my 2009 tax return Each year, until your net cost is recovered, $540 (45% of $1,200) will be tax free and you will include $660 ($1,200 − $540) in your income. How do i amend my 2009 tax return If you had received only six payments of $100 ($600) during the year, your exclusion would have been $270 (45% of $100 × 6 payments). How do i amend my 2009 tax return Example 2. How do i amend my 2009 tax return Gerald bought a joint and survivor annuity. How do i amend my 2009 tax return Gerald's investment in the contract is $62,712 and the expected return is $121,200. How do i amend my 2009 tax return The exclusion percentage is 51. How do i amend my 2009 tax return 7% ($62,712 ÷ $121,200). How do i amend my 2009 tax return Gerald will receive $500 a month ($6,000 a year). How do i amend my 2009 tax return Each year, until his net cost is recovered, $3,102 (51. How do i amend my 2009 tax return 7% of his total payments received of $6,000) will be tax free and $2,898 ($6,000 − $3,102) will be included in his income. How do i amend my 2009 tax return If Gerald dies, his wife will receive $350 a month ($4,200 a year). How do i amend my 2009 tax return If Gerald had not recovered all of his net cost before his death, his wife will use the same exclusion percentage (51. How do i amend my 2009 tax return 7%). How do i amend my 2009 tax return Each year, until the entire net cost is recovered, his wife will receive $2,171. How do i amend my 2009 tax return 40 (51. How do i amend my 2009 tax return 7% of her payments received of $4,200) tax free. How do i amend my 2009 tax return She will include $2,028. How do i amend my 2009 tax return 60 ($4,200 − $2,171. How do i amend my 2009 tax return 40) in her income tax return. How do i amend my 2009 tax return Example 3. How do i amend my 2009 tax return Using the same facts as Example 2 under Different payments to survivor, you are to receive an annual annuity of $4,800 until you die or remarry. How do i amend my 2009 tax return Your two daughters each receive annual annuities of $1,800 until they reach age 18. How do i amend my 2009 tax return Your husband contributed $25,576 to the plan. How do i amend my 2009 tax return You are eligible for the $5,000 death benefit exclusion because your husband died before August 21, 1996. How do i amend my 2009 tax return Adjusted Investment in the Contract Contributions $25,576 Plus: Death benefit exclusion 5,000 Adjusted investment in the contract $30,576 The total expected return, as previously figured (in Example 2 under Different payments to survivor), is $169,680. How do i amend my 2009 tax return The exclusion percentage of 18. How do i amend my 2009 tax return 0% ($30,576 ÷ $169,680) applies to the annuity payments you and each of your daughters receive. How do i amend my 2009 tax return Each full year $864 (18. How do i amend my 2009 tax return 0% × $4,800) will be tax free to you, and you must include $3,936 in your income tax return. How do i amend my 2009 tax return Each year, until age 18, $324 (18. How do i amend my 2009 tax return 0% × $1,800) of each of your daughters' payments will be tax free and each must include the balance, $1,476, as income on her own income tax return. How do i amend my 2009 tax return Part-year payments. How do i amend my 2009 tax return   If you receive payments for only part of a year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments received during the year. How do i amend my 2009 tax return   If you receive amounts during the year that represent 12 payments, one for each month in that year, and an amount that represents payments for months in a prior year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments the amounts received represent. How do i amend my 2009 tax return For instance, if you received amounts during the year that represent the 12 payments for that year plus an amount that represents three payments for a prior year, multiply that amount by the 15 (12 + 3) payments received that the year. How do i amend my 2009 tax return   If you received a fractional payment, follow Step 5, discussed earlier. How do i amend my 2009 tax return This gives you the tax-free part of your total payment. How do i amend my 2009 tax return Example. How do i amend my 2009 tax return On September 28, Mary bought an annuity contract for $22,050 that will give her $125 a month for life, beginning October 30. How do i amend my 2009 tax return The applicable multiple from Table V is 23. How do i amend my 2009 tax return 3 (age 61). How do i amend my 2009 tax return Her expected return is $34,950 ($125 × 12 × 23. How do i amend my 2009 tax return 3). How do i amend my 2009 tax return Mary's investment in the contract of $22,050, divided by her expected return of $34,950, equals 63. How do i amend my 2009 tax return 1%. How do i amend my 2009 tax return Each payment received will consist of 63. How do i amend my 2009 tax return 1% return of cost and 36. How do i amend my 2009 tax return 9% taxable income, until her net cost of the contract is fully recovered. How do i amend my 2009 tax return During the first year, Mary received three payments of $125, or $375, of which $236. How do i amend my 2009 tax return 63 (63. How do i amend my 2009 tax return 1% × $375) is a return of cost. How do i amend my 2009 tax return The remaining $138. How do i amend my 2009 tax return 37 is included in income. How do i amend my 2009 tax return Increase in annuity payments. How do i amend my 2009 tax return   The tax-free amount remains the same as the amount figured at the annuity starting date, even if the payment increases. How do i amend my 2009 tax return All increases in the installment payments are fully taxable. How do i amend my 2009 tax return   However, if your annuity payments are scheduled to increase at a definite date in the future you must figure the expected return for that annuity using the method described in section 1. How do i amend my 2009 tax return 72-5(a)(5) of the regulations. How do i amend my 2009 tax return Example. How do i amend my 2009 tax return Joe's wife died while she was still employed and, as her beneficiary, he began receiving an annuity of $147 per month. How do i amend my 2009 tax return In figuring the taxable part, Joe elects to use Tables V through VIII. How do i amend my 2009 tax return The cost of the contract was $7,938, consisting of the sum of his wife's net contributions, adjusted for any refund feature. How do i amend my 2009 tax return His expected return as of the annuity starting date is $35,280 (age 65, multiple of 20. How do i amend my 2009 tax return 0 × $1,764 annual payment). How do i amend my 2009 tax return The exclusion percentage is $7,938 ÷ $35,280, or 22. How do i amend my 2009 tax return 5%. How do i amend my 2009 tax return During the year he received 11 monthly payments of $147, or $1,617. How do i amend my 2009 tax return Of this amount, 22. How do i amend my 2009 tax return 5% × $147 × 11 ($363. How do i amend my 2009 tax return 83) is tax free as a return of cost and the balance of $1,253. How do i amend my 2009 tax return 17 is taxable. How do i amend my 2009 tax return Later, because of a cost-of-living increase, his annuity payment was increased to $166 per month, or $1,992 a year (12 × $166). How do i amend my 2009 tax return The tax-free part is still only 22. How do i amend my 2009 tax return 5% of the annuity payments as of the annuity starting date (22. How do i amend my 2009 tax return 5% × $147 × 12 = $396. How do i amend my 2009 tax return 90 for a full year). How do i amend my 2009 tax return The increase of $228 ($1,992 − $1,764 (12 × $147)) is fully taxable. How do i amend my 2009 tax return Variable annuities. How do i amend my 2009 tax return   For variable annuity payments, figure the amount of each payment that is tax free by dividing your investment in the contract (adjusted for any refund feature) by the total number of periodic payments you expect to get under the contract. How do i amend my 2009 tax return   If the annuity is for a definite period, you determine the total number of payments by multiplying the number of payments to be made each year by the number of years you will receive payments. How do i amend my 2009 tax return If the annuity is for life, you determine the total number of payments by using a multiple from the appropriate actuarial table. How do i amend my 2009 tax return Example. How do i amend my 2009 tax return Frank purchased a variable annuity at age 65. How do i amend my 2009 tax return The total cost of the contract was $12,000. How do i amend my 2009 tax return The annuity starting date is January 1 of the year of purchase. How do i amend my 2009 tax return His annuity will be paid, starting July 1, in variable annual installments for his life. How do i amend my 2009 tax return The tax-free amount of each payment, until he has recovered his cost of his contract, is: Investment in the contract $12,000 Number of expected annual payments (multiple for age 65 from Table V) 20 Tax-free amount of each payment ($12,000 ÷ 20) $600 If Frank's first payment is $920, he includes only $320 ($920 − $600) in his gross income. How do i amend my 2009 tax return   If the tax-free amount for a year is more than the payments you receive in that year, you may choose, when you receive the next payment, to refigure the tax-free part. How do i amend my 2009 tax return Divide the amount of the periodic tax-free part that is more than the payment you received by the remaining number of payments you expect. How do i amend my 2009 tax return The result is added to the previously figured periodic tax-free part. How do i amend my 2009 tax return The sum is the amount of each future payment that will be tax free. How do i amend my 2009 tax return Example. How do i amend my 2009 tax return Using the facts of the previous example about Frank, assume that after Frank's $920 payment, he received $500 in the following year, and $1,200 in the year after that. How do i amend my 2009 tax return Frank does not pay tax on the $500 (second year) payment because $600 of each annual pension payment is tax free. How do i amend my 2009 tax return Since the $500 payment is less than the $600 annual tax-free amount, he may choose to refigure his tax-free part when he receives his $1,200 (third year) payment, as follows: Amount tax free in second year $600. How do i amend my 2009 tax return 00 Amount received in second year 500. How do i amend my 2009 tax return 00 Difference $100. How do i amend my 2009 tax return 00 Number of remaining payments after the first 2 payments (age 67, from Table V) 18. How do i amend my 2009 tax return 4 Amount to be added to previously determined annual tax-free part ($100 ÷ 18. How do i amend my 2009 tax return 4) $5. How do i amend my 2009 tax return 43 Revised annual tax-free part for third and later years ($600 + $5. How do i amend my 2009 tax return 43) $605. How do i amend my 2009 tax return 43 Amount taxable in third year ($1,200 − $605. How do i amend my 2009 tax return 43) $594. How do i amend my 2009 tax return 57 If you choose to refigure your tax-free amount,   you must file a statement with your income tax return stating that you are refiguring the tax-free amount in accordance with the rules of section 1. How do i amend my 2009 tax return 72–4(d)(3) of the Income Tax Regulations. How do i amend my 2009 tax return The statement must also show the following information: The annuity starting date and your age on that date. How do i amend my 2009 tax return The first day of the first period for which you received an annuity payment in the current year. How do i amend my 2009 tax return Your investment in the contract as originally figured. How do i amend my 2009 tax return The total of all amounts received tax free under the annuity from the annuity starting date through the first day of the first period for which you received an annuity payment in the current tax year. How do i amend my 2009 tax return Exclusion Limits Your annuity starting date determines the total amount of annuity income that you can exclude from income over the years. How do i amend my 2009 tax return Exclusion limited to net cost. How do i amend my 2009 tax return   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a return of your cost cannot exceed your net cost (figured without any reduction for a refund feature). How do i amend my 2009 tax return This is the unrecovered investment in the contract as of the annuity starting date. How do i amend my 2009 tax return   If your annuity starting date is after July 1, 1986, any unrecovered net cost at your (or last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. How do i amend my 2009 tax return This deduction is not subject to the 2%-of-adjusted-gross-income limit. How do i amend my 2009 tax return Example 1. How do i amend my 2009 tax return Your annuity starting date is after 1986. How do i amend my 2009 tax return Your total cost is $12,500, and your net cost is $10,000, taking into account certain adjustments. How do i amend my 2009 tax return There is no refund feature. How do i amend my 2009 tax return Your monthly annuity payment is $833. How do i amend my 2009 tax return 33. How do i amend my 2009 tax return Your exclusion ratio is 12% and you exclude $100 a month. How do i amend my 2009 tax return Your exclusion ends after 100 months, when you have excluded your net cost of $10,000. How do i amend my 2009 tax return Thereafter, your annuity payments are fully taxable. How do i amend my 2009 tax return Example 2. How do i amend my 2009 tax return The facts are the same as in Example 1, except that there is a refund feature, and you die after 5 years with no surviving annuitant. How do i amend my 2009 tax return The adjustment for the refund feature is $1,000, so the investment in the contract is $9,000. How do i amend my 2009 tax return The exclusion ratio is 10. How do i amend my 2009 tax return 8%, and your monthly exclusion is $90. How do i amend my 2009 tax return After 5 years (60 months), you have recovered tax free only $5,400 ($90 x 60). How do i amend my 2009 tax return An itemized deduction for the unrecovered net cost of $4,600 ($10,000 net cost minus $5,400) may be taken on your final income tax return. How do i amend my 2009 tax return Your unrecovered investment is determined without regard to the refund feature adjustment, discussed earlier, under Adjustments. How do i amend my 2009 tax return Exclusion not limited to net cost. How do i amend my 2009 tax return   If your annuity starting date was before 1987, you could continue to take your monthly exclusion for as long as you receive your annuity. How do i amend my 2009 tax return If you choose a joint and survivor annuity, your survivor continues to take the survivor's exclusion figured as of the annuity starting date. How do i amend my 2009 tax return The total exclusion may be more than your investment in the contract. How do i amend my 2009 tax return How To Use Actuarial Tables In figuring, under the General Rule, the taxable part of your annuity payments that you are to get for the rest of your life (rather than for a fixed number of years), you must use one or more of the actuarial tables in this publication. How do i amend my 2009 tax return Unisex Annuity Tables Effective July 1, 1986, the Internal Revenue Service adopted new annuity Tables V through VIII, in which your sex is not considered when determining the applicable factor. How do i amend my 2009 tax return These tables correspond to the old Tables I through IV. How do i amend my 2009 tax return In general, Tables V through VIII must be used if you made contributions to the retirement plan after June 30, 1986. How do i amend my 2009 tax return If you made no contributions to the plan after June 30, 1986, generally you must use only Tables I through IV. How do i amend my 2009 tax return However, if you received an annuity payment after June 30, 1986, you may elect to use Tables V through VIII (see Annuity received after June 30, 1986, later). How do i amend my 2009 tax return Special Elections Although you generally must use Tables V through VIII if you made contributions to the retirement plan after June 30, 1986, and Tables I through IV if you made no contributions after June 30, 1986, you can make the following special elections to select which tables to use. How do i amend my 2009 tax return Contributions made both before July 1986 and after June 1986. How do i amend my 2009 tax return   If you made contributions to the retirement plan both before July 1986 and after June 1986, you may elect to use Tables I through IV for the pre-July 1986 cost of the contract, and Tables V through VIII for the post-June 1986 cost. How do i amend my 2009 tax return (See the examples below. How do i amend my 2009 tax return )    Making the election. How do i amend my 2009 tax return Attach this statement to your income tax return for the first year in which you receive an annuity:    “I elect to apply the provisions of paragraph (d) of section 1. How do i amend my 2009 tax return 72–6 of the Income Tax Regulations. How do i amend my 2009 tax return ”   The statement must also include your name, address, social security number, and the amount of the pre-July 1986 investment in the contract. How do i amend my 2009 tax return   If your investment in the contract includes post-June 1986 contributions to the plan, and you do not make the election to use Tables I through IV and Tables V through VIII, then you can only use Tables V through VIII in figuring the taxable part of your annuity. How do i amend my 2009 tax return You must also use Tables V through VIII if you are unable or do not wish to determine the portions of your contributions which were made before July 1, 1986, and after June 30, 1986. How do i amend my 2009 tax return    Advantages of election. How do i amend my 2009 tax return In general, a lesser amount of each annual annuity payment is taxable if you separately figure your exclusion ratio for pre-July 1986 and post-June 1986 contributions. How do i amend my 2009 tax return    If you intend to make this election, save your records that substantiate your pre-July 1986 and post-June 1986 contributions. How do i amend my 2009 tax return If the death benefit exclusion applies (see discussion, earlier), you do not have to apportion it between the pre-July 1986 and the post-June 1986 investment in the contract. How do i amend my 2009 tax return   The following examples illustrate the separate computations required if you elect to use Tables I through IV for your pre-July 1986 investment in the contract and Tables V through VIII for your post-June 1986 investment in the contract. How do i amend my 2009 tax return Example 1. How do i amend my 2009 tax return Bill, who is single, contributed $42,000 to the retirement plan and will receive an annual annuity of $24,000 for life. How do i amend my 2009 tax return Payment of the $42,000 contribution is guaranteed under a refund feature. How do i amend my 2009 tax return Bill is 55 years old as of the annuity starting date. How do i amend my 2009 tax return For figuring the taxable part of Bill's annuity, he chose to make separate computations for his pre-July 1986 investment in the contract of $41,300, and for his post-June 1986 investment in the contract of $700. How do i amend my 2009 tax return       Pre- July 1986   Post- June 1986 A. How do i amend my 2009 tax return Adjustment for refund feature         1) Net cost $41,300   $700   2) Annual annuity—$24,000  ($41,300/$42,000 × $24,000) $23,600       ($700/$42,000 × $24,000)     $400   3) Guarantee under contract $41,300   $700   4) No. How do i amend my 2009 tax return of years payments  guaranteed (rounded), A(3) ÷ A(2) 2   2   5) Applicable percentage from  Tables III and VII 1%   0%   6) Adjustment for value of refund  feature, A(5) × smaller of A(1)  or A(3) $413   $0 B. How do i amend my 2009 tax return Investment in the contract         1) Net cost $41,300   $700   2) Minus: Amount in A(6) 413   0   3) Investment in the contract $40,887   $700 C. How do i amend my 2009 tax return Expected return         1) Annual annuity receivable $24,000   $24,000   2) Multiples from Tables I and V 21. How do i amend my 2009 tax return 7   28. How do i amend my 2009 tax return 6   3) Expected return, C(1) × C(2) $520,800   $686,400 D. How do i amend my 2009 tax return Tax-free part of annuity         1) Exclusion ratio as decimal,  B(3) ÷ C(3) . How do i amend my 2009 tax return 079   . How do i amend my 2009 tax return 001   2) Tax-free part, C(1) × D(1) $1,896   $24 The tax-free part of Bill's total annuity is $1,920 ($1,896 plus $24). How do i amend my 2009 tax return The taxable part of his annuity is $22,080 ($24,000 minus $1,920). How do i amend my 2009 tax return If the annuity starting date is after 1986, the exclusion over the years cannot exceed the net cost (figured without any reduction for a refund feature). How do i amend my 2009 tax return Example 2. How do i amend my 2009 tax return Al is age 62 at his nearest birthday to the annuity starting date. How do i amend my 2009 tax return Al's wife is age 60 at her nearest birthday to the annuity starting date. How do i amend my 2009 tax return The joint and survivor annuity pays $1,000 per month to Al for life, and $500 per month to Al's surviving wife after his death. How do i amend my 2009 tax return The pre-July 1986 investment in the contract is $53,100 and the post-June 1986 investment in the contract is $7,000. How do i amend my 2009 tax return Al makes the election described in Example 1 . How do i amend my 2009 tax return For purposes of this example, assume the refund feature adjustment is zero. How do i amend my 2009 tax return If an adjustment is required, IRS will figure the amount. How do i amend my 2009 tax return See Requesting a Ruling on Taxation of Annuity near the end of this publication. How do i amend my 2009 tax return       Pre-  July 1986   Post-  June 1986 A. How do i amend my 2009 tax return Adjustment for refund feature         1) Net cost $53,100   $7,000   2) Annual annuity—$12,000  ($53,100/$60,100 × $12,000) $10,602       ($7,000/$60,100 × $12,000)     $1,398   3) Guaranteed under the contract $53,100   $7,000   4) Number of years guaranteed,  rounded, A(3) ÷ A(2) 5   5   5) Applicable percentages 0%   0%   6) Refund feature adjustment, A(5) × smaller of A(1) or A(3) 0   0 B. How do i amend my 2009 tax return Investment in the contract         1) Net cost $53,100   $7,000   2) Refund feature adjustment 0   0   3) Investment in the contract adjusted for refund feature $53,100   $7,000 C. How do i amend my 2009 tax return Expected return         1) Multiple for both annuitants from Tables II and VI 25. How do i amend my 2009 tax return 4   28. How do i amend my 2009 tax return 8   2) Multiple for first annuitant from Tables I and V 16. How do i amend my 2009 tax return 9   22. How do i amend my 2009 tax return 5   3) Multiple applicable to surviving annuitant, subtract C(2) from C(1) 8. How do i amend my 2009 tax return 5   6. How do i amend my 2009 tax return 3   4) Annual annuity to surviving annuitant $6,000   $6,000   5) Portion of expected return for surviving annuitant, C(4) × C(3) $51,000   $37,800   6) Annual annuity to first annuitant $12,000   $12,000   7) Plus: Portion of expected return for first annuitant, C(6) × C(2) $202,800   $270,000   8) Expected return for both annuitants, C(5) + C(7) $253,800   $307,800 D. How do i amend my 2009 tax return Tax-free part of annuity         1) Exclusion ratio as a decimal, B(3) ÷ C(8) . How do i amend my 2009 tax return 209   . How do i amend my 2009 tax return 023   2) Retiree's tax-free part of annuity, C(6) × D(1) $2,508   $276   3) Survivor's tax-free part of annuity, C(4) × D(1) $1,254   $138 The tax-free part of Al's total annuity is $2,784 ($2,508 + $276). How do i amend my 2009 tax return The taxable part of his annuity is $9,216 ($12,000 − $2,784). How do i amend my 2009 tax return The exclusion over the years cannot exceed the net cost of the contract (figured without any reduction for a refund feature) if the annuity starting date is after 1986. How do i amend my 2009 tax return After Al's death, his widow will apply the same exclusion percentages (20. How do i amend my 2009 tax return 9% and 2. How do i amend my 2009 tax return 3%) to her annual annuity of $6,000 to figure the tax-free part of her annuity. How do i amend my 2009 tax return Annuity received after June 30, 1986. How do i amend my 2009 tax return   If you receive an annuity payment after June 30, 1986, (regardless of your annuity starting date), you may elect to treat the entire cost of the contract as post-June 1986 cost (even if you made no post-June 1986 contributions to the plan) and use Tables V through VIII. How do i amend my 2009 tax return Once made, you cannot revoke the election, which will apply to all payments during the year and in any later year. How do i amend my 2009 tax return    Make the election by attaching the following statement to your income tax return. How do i amend my 2009 tax return    “I elect, under section 1. How do i amend my 2009 tax return 72–9 of the Income Tax Regulations, to treat my entire cost of the contract as a post-June 1986 cost of the plan. How do i amend my 2009 tax return ”   The statement must also include your name, address, and social security number. How do i amend my 2009 tax return   You should also indicate you are making this election if you are unable or do not wish to determine the parts of your contributions which were made before July 1, 1986, and after June 30, 1986. How do i amend my 2009 tax return Disqualifying form of payment or settlement. How do i amend my 2009 tax return   If your annuity starting date is after June 30, 1986, and the contract provides for a disqualifying form of payment or settlement, such as an option to receive a lump sum in full discharge of the obligation under the contract, the entire investment in the contract is treated as post-June 1986 investment in the contract. How do i amend my 2009 tax return See regulations section 1. How do i amend my 2009 tax return 72–6(d)(3) for additional examples of disqualifying forms of payment or settlement. How do i amend my 2009 tax return You can find the Income Tax Regulations in many libraries and at Internal Revenue Service Offices. How do i amend my 2009 tax return Worksheets for Determining Taxable Annuity Worksheets I and II. How do i amend my 2009 tax return   Worksheets I and II follow for determining your taxable annuity under Regulations Section 1. How do i amend my 2009 tax return 72–6(d)(6) Election. How do i amend my 2009 tax return Worksheet I For Determining Taxable Annuity Under Regulations Section 1. How do i amend my 2009 tax return 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity               Pre-July 1986   Post-June 1986 A. How do i amend my 2009 tax return   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. How do i amend my 2009 tax return )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)   Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages* from Tables III and VII                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. How do i amend my 2009 tax return If not, the IRS will calculate the refund feature percentage. How do i amend my 2009 tax return             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. How do i amend my 2009 tax return   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund feature:                   B(1) minus B(2)                             C. How do i amend my 2009 tax return   Expected Return             1)   Annual Annuity:                   12 times monthly annuity**             2)   Expected return multiples from Tables I and V             3)     Expected return:                   C(1) times C(2)                             D. How do i amend my 2009 tax return   Tax-Free Part of Annuity             1)     Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(3)             2)     Tax-free part of annuity:                   C(1) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. How do i amend my 2009 tax return     Worksheet II For Determining Taxable Annuity Under Regulations Section 1. How do i amend my 2009 tax return 72-6(d)(6) Election For Joint and Survivor Annuity               Pre-July 1986   Post-June 1986 A. How do i amend my 2009 tax return   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. How do i amend my 2009 tax return )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)     Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages*                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. How do i amend my 2009 tax return If not, the IRS will calculate the refund feature percentage. How do i amend my 2009 tax return             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. How do i amend my 2009 tax return   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund future:                   B(1) minus B(2)                             C. How do i amend my 2009 tax return   Expected Return             1)   Multiples for both annuitants, Tables II and VI             2)   Multiple for retiree. How do i amend my 2009 tax return Tables I and VI             3)   Multiple for survivor:                   C(1) minus C(2)             4)   Annual annuity to survivor:                   12 times potential monthly rate for survivor**             5)   Expected return for survivor:                   C(3) times C(4)             6)   Annual annuity to retiree:                   12 times monthly rate for retiree**             7)   Expected return for retiree:                   C(2) times C(6)             8)   Total expected return:                   C(5) plus C(7)                             D. How do i amend my 2009 tax return   Tax-Free Part of Annuity             1)   Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(8)             2)   Retiree's tax-free part of annuity:                   C(6) times D(1)             3)   Survivor's tax-free part of annuity, if surviving after death of retiree:                   C(4) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. How do i amend my 2009 tax return   Actuarial Tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial Tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial Tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. 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How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Please click here for the text description of the image. How do i amend my 2009 tax return Actuarial tables Requesting a Ruling on Taxation of Annuity If you are a retiree, or the survivor of an employee or retiree, you may ask the Internal Revenue Service to help you determine the taxation of your annuity. How do i amend my 2009 tax return If you make this request, you are asking for a ruling. How do i amend my 2009 tax return User fee. How do i amend my 2009 tax return   Under the law in effect at the time this publication went to print, the IRS must charge a user fee for all ruling requests. How do i amend my 2009 tax return You should call the IRS for the proper fee. How do i amend my 2009 tax return A request solely for the value of the refund feature is not treated as a ruling request and requires no fee. How do i amend my 2009 tax return Send your request to:     Internal Revenue Service  Attention: EP Letter Rulings P. How do i amend my 2009 tax return O. How do i amend my 2009 tax return Box 27063 McPherson Station Washington, DC 20038 The user fee is allowed as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit. How do i amend my 2009 tax return When to make the request. How do i amend my 2009 tax return   Please note that requests sent between February 1 and April 15 may experience some delay. How do i amend my 2009 tax return We process requests in the order received, and we will reply to your request as soon as we can process it. How do i amend my 2009 tax return If you do not receive your ruling by the required filing date, you may use Form 4868, Application for Automatic Extension of Time To File U. How do i amend my 2009 tax return S. How do i amend my 2009 tax return Individual Income Tax Return, to get an extension of time to file. How do i amend my 2009 tax return Information you must furnish. How do i amend my 2009 tax return   You must furnish the information listed below so the IRS can comply with your request. How do i amend my 2009 tax return Failure to furnish the information will result in a delay in processing your request. How do i amend my 2009 tax return Please send only copies of the following documents, as the IRS retains all material sent for its records: A letter explaining the question(s) you wish to have resolved or the information you need from the ruling. How do i amend my 2009 tax return Copies of any documents showing distributions, annuity rates, and annuity options available to you. How do i amend my 2009 tax return A copy of any Form 1099–R you received since your annuity began. How do i amend my 2009 tax return A statement indicating whether you have filed your return for the year for which you are making the request. How do i amend my 2009 tax return If you have requested an extension of time to file that return, please indicate the extension date. How do i amend my 2009 tax return Your daytime phone number. How do i amend my 2009 tax return Your current mailing address. How do i amend my 2009 tax return A power of attorney if someone other than you, an attorney, a certified public accountant, or an enrolled agent is signing this request. How do i amend my 2009 tax return Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose. How do i amend my 2009 tax return A completed Tax Information Sheet (or facsimile) shown on the next page. How do i amend my 2009 tax return Sign and date the Disclosure and Perjury Statement (or facsimile) at the end of the tax information sheet. How do i amend my 2009 tax return This statement must be signed by the retiree or the survivor annuitant. How do i amend my 2009 tax return It cannot be signed by a representative. How do i amend my 2009 tax return Tax Information Sheet Please click here for the text description of the image. How do i amend my 2009 tax return Tax Information Sheet Please click here for the text description of the image. How do i amend my 2009 tax return Tax Information Sheet (continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How do i amend my 2009 tax return Free help with your tax return. How do i amend my 2009 tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. How do i amend my 2009 tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How do i amend my 2009 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How do i amend my 2009 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How do i amend my 2009 tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How do i amend my 2009 tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How do i amend my 2009 tax return gov, download the IRS2Go app, or call 1-800-906-9887. How do i amend my 2009 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How do i amend my 2009 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How do i amend my 2009 tax return aarp. How do i amend my 2009 tax return org/money/taxaide or call 1-888-227-7669. How do i amend my 2009 tax return For more information on these programs, go to IRS. How do i amend my 2009 tax return gov and enter “VITA” in the search box. How do i amend my 2009 tax return Internet. How do i amend my 2009 tax return    IRS. How do i amend my 2009 tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How do i amend my 2009 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How do i amend my 2009 tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How do i amend my 2009 tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. How do i amend my 2009 tax return gov or download the IRS2Go app and select the Refund Status option. How do i amend my 2009 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How do i amend my 2009 tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How do i amend my 2009 tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How do i amend my 2009 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How do i amend my 2009 tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. How do i amend my 2009 tax return No need to wait on the phone or stand in line. How do i amend my 2009 tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How do i amend my 2009 tax return When you reach the response screen, you can print the entire interview and the final response for your records. How do i amend my 2009 tax return New subject areas are added on a regular basis. How do i amend my 2009 tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How do i amend my 2009 tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How do i amend my 2009 tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How do i amend my 2009 tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How do i amend my 2009 tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How do i amend my 2009 tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How do i amend my 2009 tax return You can also ask the IRS to mail a return or an account transcript to you. How do i amend my 2009 tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How do i amend my 2009 tax return gov or by calling 1-800-908-9946. How do i amend my 2009 tax return Tax return and tax account transcripts are generally available for the current year and the past three years. How do i amend my 2009 tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How do i amend my 2009 tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How do i amend my 2009 tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How do i amend my 2009 tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. How do i amend my 2009 tax return gov and enter Where's My Amended Return? in the search box. How do i amend my 2009 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How do i amend my 2009 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How do i amend my 2009 tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. How do i amend my 2009 tax return gov. How do i amend my 2009 tax return Select the Payment tab on the front page of IRS. How do i amend my 2009 tax return gov for more information. How do i amend my 2009 tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How do i amend my 2009 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How do i amend my 2009 tax return gov. How do i amend my 2009 tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How do i amend my 2009 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How do i amend my 2009 tax return gov. How do i amend my 2009 tax return Request an Electronic Filing PIN by going to IRS. How do i amend my 2009 tax return gov and entering Electronic Filing PIN in the search box. How do i amend my 2009 tax return Download forms, instructions and publications, including accessible versions for people with disabilities. How do i amend my 2009 tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How do i amend my 2009 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How do i amend my 2009 tax return An employee can answer questions about your tax account or help you set up a payment plan. How do i amend my 2009 tax return Before you visit, check the Office Locator on IRS. How do i amend my 2009 tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How do i amend my 2009 tax return If you have a special need, such as a disability, you can request an appointment. How do i amend my 2009 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How do i amend my 2009 tax return Apply for an Employer Identification Number (EIN). How do i amend my 2009 tax return Go to IRS. How do i amend my 2009 tax return gov and enter Apply for an EIN in the search box. How do i amend my 2009 tax return Read the Internal Revenue Code, regulations, or other official guidance. How do i amend my 2009 tax return Read Internal Revenue Bulletins. How do i amend my 2009 tax return Sign up to receive local and national tax news and more by email. How do i amend my 2009 tax return Just click on “subscriptions” above the search box on IRS. How do i amend my 2009 tax return gov and choose from a variety of options. How do i amend my 2009 tax return    Phone. How do i amend my 2009 tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How do i amend my 2009 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How do i amend my 2009 tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How do i amend my 2009 tax return gov, or download the IRS2Go app. How do i amend my 2009 tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How do i amend my 2009 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How do i amend my 2009 tax return Mos