Form 1040EZ (2009)
Page 2
Worksheet for
Line 5 —
Dependents
who checked
one or both
boxes
(keep a copy for
your records)
Use this worksheet to figure the amount to enter on line 5 if someone can claim you (or your spouse if married
filing jointly) as a dependent, even if that person chooses not to do so. To find out if someone can claim you as a
dependent, see Pub. 501.
A. Amount, if any, from line 1 on front . . . . . .
+
300.00
Enter total
©
A .
B. Minimum standard deduction . . . . . . . . . . . . . . . . . . . . .
B . 950.00
C. Enter the larger of line A or line B here . . . . . . . . . . . . . . . . . .
C .
D. Maximum standard deduction. If single, enter $5,700; if married filing jointly, enter $11,400 .
D .
E. Enter the smaller of line C or line D here. This is your standard deduction . . . . . . . .
E .
F. Exemption amount.
● If single, enter -0-.
● If married filing jointly and —
—both you and your spouse can be claimed as dependents, enter -0-.
—only one of you can be claimed as a dependent, enter $3,650.
%
F .
G. Add lines E and F. Enter the total here and on line 5 on the front . . . . . . . . . .
G .
If you did not check any boxes on line 5, enter on line 5 the amount shown below that applies to you.
● Single, enter $9,350. This is the total of your standard deduction ($5,700) and your exemption ($3,650).
● Married filing jointly, enter $18,700. This is the total of your standard deduction ($11,400), your exemption ($3,650), and
your spouse's exemption ($3,650).
Worksheet
for Line 8 —
Making work
pay credit
Use this
worksheet to
figure the amount
to enter on line 8
if you cannot be
claimed as a
dependent on
another person's
return.
(keep a copy for
your records)
Before you begin:
√
If you can be claimed as a dependent on someone else's return, you do not qualify for this credit.
√
If married filing jointly, include your spouse's amounts with yours when completing this worksheet.
1a.
Important. See the instructions on page 12 if (a) you received a taxable scholarship or fellowship grant not reported on
a Form W-2, (b) your wages include pay for work performed while an inmate in a penal institution, or (c) you received
a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan.
Do you (and your spouse if filing jointly) have 2009 wages of more than $6,451 ($12,903 if married filing jointly)?
Yes.
Skip lines 1a through 3. Enter $400 ($800 if married filing jointly) on line 4 and go to line 5.
No.
Enter your earned income (see instructions) . . . . .
1a.
b.
Nontaxable combat pay included on line la (see
instructions) . . . . . . . . . . .
1b.
2.
Multiply line 1a by 6.2% (.062) . . . . . . . . . . . .
2.
3.
Enter $400 ($800 if married filing jointly) . . . . . . . . .
3.
4.
Enter the smaller of line 2 or line 3 (unless you checked "Yes" on line 1a) . . . . . .
4.
5.
Enter amount from Form 1040EZ, line 4 (on front) . . . . . .
5.
6.
Enter $75,000 ($150,000 if married filing jointly) . . . . . .
6.
7.
Is the amount on line 5 more than the amount on line 6?
No.
Skip line 8. Enter the amount from line 4 on line 9 below.
Yes.
Subtract line 6 from line 5. . . . . . . . . . .
7.
8.
Multiply line 7 by 2% (.02) . . . . . . . . . . . . . . . . . . . .
8.
9.
Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . . . . . . . .
9.
10.
Did you (or your spouse, if filing jointly) receive an economic recovery payment in 2009? You
may have received this payment if you received social security benefits, supplemental security
income, railroad retirement benefits, or veterans disability compensation or pension benefits
(see instructions).
No.
Enter -0- on line 10.
Yes.
Enter the total of the economic recovery payments received by you (and your spouse,
if filing jointly). Do not enter more than $250 ($500 if married filing jointly) . .
10.
11.
Making work pay credit. Subtract line 10 from line 9. If zero or less, enter -0-. Enter the result
here and on Form 1040EZ, line 8. . . . . . . . . . . . . . . . . . .
11.
Mailing
return
Mail your return by April 15, 2010. Use the envelope that came with your booklet. If you do not have that envelope or if you
moved during the year, see the back cover for the address to use.
Form 1040EZ (2009)