Form
1040EZ
Department of the Treasury—Internal Revenue Service
Income Tax Return for Single and
Joint Filers With No Dependents
(99) 2009
OMB No. 1545-0074
Label
(See page 9.)
Use the
IRS label.
Otherwise,
please print
or type.
L
A
B
E
L
H
E
R
E
Your first name and initial
Last name
Your social security number
If a joint return, spouse’s first name and initial
Last name
Spouse’s social security number
Home address (number and street). If you have a P.O. box, see page 9. Apt. no.
You must enter
your SSN(s) above.
City, town or post office, state, and ZIP code. If you have a foreign address, see page 9.
Checking a box below will not
change your tax or refund.
Presidential
Election
Campaign
(see page 9)
©
Check here if you, or your spouse if a joint return, want $3 to go to this fund . .
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You Spouse
Income
Attach
Form(s) W-2
here.
1 Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2.
Attach your Form(s) W-2.
1
2 Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ. 2
Enclose, but do
not
attach, any
payment.
3
Unemployment compensation in excess of $2,400 per recipient and Alaska Permanent
Fund dividends (see page 11).
3
4
Add lines 1, 2, and 3. This is your adjusted gross income.
4
You may benefit
from filing Form
1040A or 1040.
See Before You
Begin on page 4.
5
If someone can claim you (or your spouse if a joint return) as a dependent, check
the applicable box(es) below and enter the amount from the worksheet on back.
You Spouse
If no one can claim you (or your spouse if a joint return), enter $9,350 if single;
$18,700 if married filing jointly. See back for explanation.
5
6
Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-.
This is your taxable income.
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6
Payments,
Credits,
and Tax
7 Federal income tax withheld from Form(s) W-2 and 1099. 7
8 Making work pay credit (see worksheet on back). 8
9 a
Earned income credit (EIC) (see page 13).
9a
b Nontaxable combat pay election.
9b
10
Add lines 7, 8, and 9a. These are your total payments and credits.
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10
11
Tax. Use the amount on line 6 above to find your tax in the tax table on pages 27
through 35 of the instructions. Then, enter the tax from the table on this line.
11
Refund
12a
If line 10 is larger than line 11, subtract line 11 from line 10. This is your refund.
If Form 8888 is attached, check here
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12a
Have it directly
deposited! See
page 18 and fill in
12b, 12c,
and 12d or
Form 8888.
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b
Routing number
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c Type:
Checking Savings
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d
Account number
Amount
you owe
13
If line 11 is larger than line 10, subtract line 10 from line 11. This is
the amount you owe. For details on how to pay, see page 19.
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13
Third party
designee
Do you want to allow another person to discuss this return with the IRS (see page 20)?
Yes. Complete the following. No
Designee’s
name
©
Phone
no.
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Personal identification
number (PIN)
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Sign
here
Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and
accurately lists all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based
on all information of which the preparer has any knowledge.
Joint return? See
page 6.
Keep a copy for
your records.
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Your signature Date
Your occupation Daytime phone number
Spouse’s signature. If a joint return, both must sign. Date
Spouse’s occupation
Paid
preparer’s
use only
Preparer’s
signature
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Date
Check if
self-employed
Preparer’s SSN or PTIN
Firm’s name (or
yours if self-employed),
address, and ZIP code
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EIN
Phone no.
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 36. Cat. No. 11329W
Form 1040EZ (2009)
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
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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)