IRS Instructions for Schedule A (Form 1040) - 2009 by theyne

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									Certain Cash Contributions for Haiti Relief Can Be Deducted on Your 2009 Tax Return
A new law allows you to choose to deduct certain charitable contributions of money on your 2009 tax return instead of your 2010 return. The contributions must have been made after January 11, 2010, and before March 1, 2010, for the relief of victims in areas affected by the January 12, 2010, earthquake in Haiti. Contributions of money include contributions made by cash, check, money order, credit card, charge card, debit card, or via cell phone. The new law was enacted after the 2009 forms, instructions, and publications had already been printed. When preparing your 2009 tax return, you may complete the forms as if these contributions were made on December 31, 2009, instead of in 2010. To deduct your charitable contributions, you must itemize deductions on Schedule A (Form 1040) or Schedule A (Form 1040NR). The contribution must be made to a qualified organization and meet all other requirements for charitable contribution deductions. However, if you made the contribution by phone or text message, a telephone bill showing the name of the donee organization, the date of the contribution, and the amount of the contribution will satisfy the recordkeeping requirement. Therefore, for example, if you made a $10 charitable contribution by text message that was charged to your telephone or wireless account, a bill from your telecommunications company containing this information satisfies the recordkeeping requirement.

Department of the Treasury Internal Revenue Service

2009 Instructions for Schedule A (Form 1040) Itemized Deductions
Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction. If you itemize, you can deduct a part of your medical and dental expenses and unreimbursed employee business expenses, and amounts you paid for certain taxes, interest, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses. If you and your spouse paid expenses jointly and are filing separate returns for 2009, see Pub. 504 to figure the portion of joint expenses that you can claim as itemized deductions.

Do not include on Schedule A items deducted elsewhere, such as on Form 1040 or Schedule C, C-EZ, E, or F.

Section references are to the Internal Revenue Code unless otherwise noted.

Medical and Dental Expenses
You can deduct only the part of your medical and dental expenses that exceeds 7.5% of the amount on Form 1040, line 38. Pub. 502 discusses the types of expenses you can and cannot deduct. It also explains when you can deduct capital expenses and special care expenses for disabled persons.

What’s New
Schedule B. Schedule B, Interest and Ordi-

nary Dividends, is no longer associated with Schedule A. Schedules A and B are now separate schedules.
New motor vehicle taxes. You can deduct certain state and local sales and excise taxes you paid in 2009 for the purchase of a new motor vehicle. If your state does not have a sales tax, you may be able to deduct certain other fees or taxes. See the instructions for line 7 on page A-6. Increase in personal casualty and theft loss limit. Generally, each personal casualty or

If, during 2009, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation pension recipient, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See the instructions for line 1 on page A-2.

If you received a distribution from a health savings account or a medical savings account in 2009, see Pub. 969 to figure your deduction.

theft loss is limited to the excess of the loss over $500. In addition, the 10%-of-adjusted-gross-income (AGI) limit continues to apply to the net loss.
Credit or debit card convenience fees. If you pay your income tax (including estimated tax payments) by credit or debit card, you may be able to deduct the convenience fee you are charged by the card processor to pay using your credit or debit card. See the instructions for line 23 that begins on page A-10. Standard mileage rates. The 2009 rate for

Examples of Medical and Dental Payments You Can Deduct
To the extent you were not reimbursed, you can deduct what you paid for: • Insurance premiums for medical and dental care, including premiums for qualified long-term care contracts as defined in Pub. 502. But see Limit on long-term care premiums you can deduct on page A-2. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Form 1040, line 29. You cannot deduct insurance premiums paid with pretax dollars because the premiums are not included in box 1 of your Form(s) W-2. If you are a retired public safety officer, you cannot deduct any premiums you paid to the extent they were paid for with a tax-free distribution from your retirement plan.

use of your vehicle to get medical care is 24 cents a mile. The special rate for charitable use of your vehicle to provide relief related to a Midwestern disaster area has expired.

tists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists. • Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered. • Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. • Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help. • Hospital care (including meals and lodging), clinic costs, and lab fees. • Qualified long-term care services (see Pub. 502). • The supplemental part of Medicare insurance (Medicare B). • The premiums you pay for Medicare Part D insurance. • A program to stop smoking and for prescription medicines to alleviate nicotine withdrawal.

• Prescription medicines or insulin. • Acupuncturists, chiropractors, den-

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• A weight-loss program as treatment for a specific disease (including obesity) diagnosed by a doctor. • Medical treatment at a center for drug or alcohol addiction. • Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them. • Surgery to improve defective vision, such as laser eye surgery or radial keratotomy. • Lodging expenses (but not meals) while away from home to receive medical care in a hospital or a medical care facility related to a hospital, provided there was no significant element of personal pleasure, recreation, or vacation in the travel. Do not deduct more than $50 a night for each eligible person. • Ambulance service and other travel costs to get medical care. If you used your own car, you can claim what you spent for gas and oil to go to and from the place you received the care; or you can claim 24 cents a mile. Add parking and tolls to the amount you claim under either method.
Note. Certain medical expenses paid out of

self-employment tax or household employment taxes.

If you were age 65 or older but not entitled to social security TIP benefits, you can deduct premiums you voluntarily paid for Medicare A coverage. • Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the instructions for Form 1040, line 48. • Illegal operations or drugs. • Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S.-approved drugs manufactured without FDA approval. • Nonprescription medicines (including nicotine gum and certain nicotine patches). • Travel your doctor told you to take for rest or a change. • Funeral, burial, or cremation costs.

• Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents. • Any person you could have claimed as a dependent on your return except that person received $3,650 or more of gross income or filed a joint return. • Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else’s 2009 return.
Example. You provided over half of your mother’s support but cannot claim her as a dependent because she received wages of $3,650 in 2009. You can include on line 1 any medical and dental expenses you paid in 2009 for your mother.
Reimbursements. If your insurance com-

turn.

• Yourself and your spouse. • All dependents you claim on your re-

Line 1
Medical and Dental Expenses
Enter the total of your medical and dental expenses (see page A-1), after you reduce these expenses by any payments received from insurance or other sources. See Reimbursements on this page.

a deceased taxpayer’s estate can be claimed on the deceased taxpayer’s final return. See Pub. 502 for details.
Limit on long-term care premiums you can deduct. The amount you can deduct for

qualified long-term care contracts (as defined in Pub. 502) depends on the age, at the end of 2009, of the person for whom the premiums were paid. See the chart below for details.
IF the person was, at the end of 2009, age . . . THEN the most you can deduct is . . .

Do not forget to include insurance premiums you paid for medical and dental care. But if you claimed the self-employed health insurance deduction on Form 1040, line 29, reduce the premiums by the amount on line 29.

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pany paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2009 for medical or dental expenses you paid in 2009, reduce your 2009 expenses by this amount. If you received a reimbursement in 2009 for prior year medical or dental expenses, do not reduce your 2009 expenses by this amount. But if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income on Form 1040, line 21. See Pub. 502 for details on how to figure the amount to include.
Cafeteria plans. Do not include on line 1

40 or under 41–50 51–60 61–70 71 or older

$ 320 $ 600 $ 1,190 $ 3,180 $ 3,980

sary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfiguring disease. • Life insurance or income protection policies. • The Medicare tax on your wages and tips or the Medicare tax paid as part of the

Examples of Medical and Dental Payments You Cannot Deduct • The cost of diet food. • Cosmetic surgery unless it was neces-

Note. If, during 2009, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation pension recipient, you must complete Form 8885 before completing Schedule A, line 1. When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: • Any amounts you included on Form 8885, line 4, • Any qualified health insurance premiums you paid to “U.S. Treasury — HCTC,” or • Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. Whose medical and dental expenses can you include? You can include medical and

insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premiums are included in box 1 of your Form(s) W-2. Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form(s) W-2.

Taxes You Paid
Taxes You Cannot Deduct • Federal income and most excise taxes. • Social security, Medicare, federal un-

dental bills you paid for anyone who was one of the following either when the services were provided or when you paid for them.

employment (FUTA), and railroad retirement (RRTA) taxes. • Customs duties. • Federal estate and gift taxes. But see the instructions for line 28 on page A-11. • Certain state and local taxes, including: tax on gasoline, car inspection fees, assessments for sidewalks or other improvements to your property, tax you paid for someone else, and license fees (marriage, driver’s, dog, etc.).

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Line 5
You can elect to deduct state and local general sales taxes instead of state and local income taxes. You cannot deduct both.

State and Local Income Taxes
If you deduct state and local income taxes, check box a on line 5. Include on this line the state and local income taxes listed below. • State and local income taxes withheld from your salary during 2009. Your Form(s) W-2 will show these amounts. Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. • State and local income taxes paid in 2009 for a prior year, such as taxes paid with your 2008 state or local income tax return. Do not include penalties or interest. • State and local estimated tax payments made during 2009, including any part of a prior year refund that you chose to have credited to your 2009 state or local income taxes. • Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Benefit Fund, Rhode Island Temporary Disability Benefit Fund, or Washington State Supplemental Workmen’s Compensation Fund. • Mandatory contributions to the Alaska, New Jersey, or Pennsylvania state unemployment fund. Do not reduce your deduction by any: • State or local income tax refund or credit you expect to receive for 2009, or • Refund of, or credit for, prior year state and local income taxes you actually received in 2009. Instead, see the instructions for Form 1040, line 10.

on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Also include any state and local general sales taxes paid for a leased motor vehicle. Do not include sales taxes paid on items used in your trade or business.

You must keep your actual receipts showing general sales taxes paid to use this method.
Refund of general sales taxes. If you received a refund of state or local general sales taxes in 2009 for amounts paid in 2009, reduce your actual 2009 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2009 for prior year purchases, do not reduce your 2009 state and local general sales taxes by this amount. But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. See Recoveries in Pub. 525 for details.

Optional Sales Tax Tables
Instead of using your actual expenses, you can use the tables on pages A-12 through A-14 to figure your state and local general sales tax deduction. You may also be able to add the state and local general sales taxes paid on certain specified items. To figure your state and local general sales tax deduction using the tables, complete the worksheet on page A-4 or use the 2009 Sales Tax Deduction Calculator on the IRS website. To use the 2009 Sales Tax Deduction Calculator, go to www.irs.gov and enter “Sales tax deduction calculator” in the search box.

• A voucher received or payment made for such voucher under the CARS “cash for clunkers” program. • Veterans’ benefits. • Nontaxable combat pay. • Workers’ compensation. • Nontaxable unemployment compensation. • Nontaxable part of social security and railroad retirement benefits. • Nontaxable part of IRA, pension, or annuity distributions. Do not include rollovers. • Public assistance payments. • Economic recovery payments. The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. What if you lived in more than one state? If you lived in more than one state during 2009, look up the table amount for each state using the above rules. If there is no table for your state, the table amount is considered to be zero. Multiply the table amount for each state you lived in by a fraction. The numerator of the fraction is the number of days you lived in the state during 2009 and the denominator is the total number of days in the year (365). Enter the total of the prorated table amounts for each state on line 1. However, if you also lived in a locality during 2009 that imposed a local general sales tax, do not enter the total on line 1. Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Example. You lived in State A from January 1 through August 31, 2009 (243 days), and in State B from September 1 through December 31, 2009 (122 days). The table amount for State A is $500. The table amount for State B is $400. You would figure your state general sales tax as follows.
State A: State B: Total $500 x 243/365 = $400 x 122/365 = = $333 134 $467

State and Local General Sales Taxes
If you elect to deduct state and local general sales taxes, you must check box b on line 5. To figure your deduction, you can use either your actual expenses or the optional sales tax tables.

If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction.

You cannot deduct new motor vehicle taxes on line 7 of Schedule A if you make this election.

Instructions for Line 5b Worksheet
Line 1. If you lived in the same state for all

If none of the localities in which you lived during 2009 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Otherwise, complete a separate worksheet for State A and State B. Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet.
Line 2. If you checked the “No” box, enter

Actual Expenses
Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2009 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. If you paid sales tax

of 2009, enter the applicable amount, based on your 2009 income and exemptions, from the optional state sales tax table for your state on page A-12 or A-13. Read down the “At least – But less than” columns for your state and find the line that includes your 2009 income. If married filing separately, do not include your spouse’s income. Your 2009 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. • Tax-exempt interest.

-0- on line 2, and go to line 3. If you checked the “Yes” box and lived in the same locality for all of 2009, enter the applicable amount, based on your 2009 income and exemptions, from the optional local sales tax table for your locality on page A-14. Read down the “At least – But less than” columns for your locality and find the line that includes your 2009 income. See the line 1 instructions on this page to figure your 2009 income. The ex-

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emptions column refers to the number of exemptions claimed on Form 1040, line 6d. What if you lived in more than one locality? If you lived in more than one locality during 2009, look up the table amount for each locality using the above rules. If there is no table for your locality, the table amount is considered to be zero. Multiply the table amount for each locality you lived in by a fraction. The numerator of the fraction is the number of days you lived in the

locality during 2009 and the denominator is the total number of days in the year (365). If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet.

Example. You lived in Locality 1 from January 1 through August 31, 2009 (243 days), and in Locality 2 from September 1 through December 31, 2009 (122 days). The table amount for Locality 1 is $100. The table amount for Locality 2 is $150. You would figure the amount to enter on line 2 as follows. Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet.

State and Local General Sales Tax Deduction Worksheet—Line 5b (See the Instructions for Line 5b Worksheet that begin on page A-3.)
Before you begin: See the instructions for line 1 on page A-3 if you:
Lived in more than one state during 2009, or Had any nontaxable income in 2009.

Keep for Your Records

1. Enter your state general sales taxes from the applicable table on page A-12 or A-13 (see page A-3) . . 1. $ Next. If, for all of 2009, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Jersey, Rhode Island, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise, go to line 2. 2. Did you live in Alaska, Arizona, Arkansas, California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, Missouri, New York State, North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2009? No. Enter -0Yes. Enter your local general sales taxes from the applicable table on page A-14 (see page A-3)

}

...........

2. $

3. Did your locality impose a local general sales tax in 2009? Residents of California and Nevada see page A-5. No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7. Yes. Enter your local general sales tax rate, but omit the percentage sign. For example, if your local general sales tax rate was 2.5%, enter 2.5. If your local general sales tax rate changed or you lived in more than one locality in the same state during 2009, see page A-5. (If you do not know your local general sales tax rate, contact your local government.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Did you enter -0- on line 2 above? No. Skip lines 4 and 5 and go to line 6. Yes. Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. For example, if your state general sales tax rate is 6%, enter 6.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) 5. 6. Did you enter -0- on line 2 above? No. Multiply line 2 by line 3 Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during 2009, see the instructions on page A-5

.

. .

}

. . . . . . . . . . . . . . . . . . 6. $

7. Enter your state and local general sales taxes paid on specified items, if any (see page A-5) . . . . . . . . 7. $ 8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Be sure to check box b on that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. $

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Locality 1: Locality 2: Total

$100 x 243/365 = $150 x 122/365 = =

$ 67 50 $117

Locality 1: Locality 2:

1.00 x 243/365 = 1.75 x 122/365 =

0.666 0.585

Line 6. If you lived in more than one localLine 3. If you lived in California, check the

“No” box if your combined state and local general sales tax rate is 8.0034%. Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 8.0034%. If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6.6764%. Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6.6764%. What if your local general sales tax rate changed during 2009? If you checked the “Yes” box and your local general sales tax rate changed during 2009, figure the rate to enter on line 3 as follows. Multiply each tax rate for the period it was in effect by a fraction. The numerator of the fraction is the number of days the rate was in effect during 2009 and the denominator is the total number of days in the year (365). Enter the total of the prorated tax rates on line 3. Example. Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2009 (273 days). The rate increased to 1.75% for the period from October 1 through December 31, 2009 (92 days). You would enter “1.189” on line 3, figured as follows.
January 1 – September 30: October 1 – December 31: Total 1.00 x 273/365 = 1.75 x 92/365 = = 0.748 0.441 1.189

ity in the same state during 2009, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2009. If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet.
Line 7. Enter on line 7 any state and local

used for business, but only if the taxes are based on the assessed value of the property. Also, the assessment must be made uniformly on property throughout the community, and the proceeds must be used for general community or governmental purposes. Pub. 530 explains the deductions homeowners can take. Do not include the following amounts on line 6.

general sales taxes paid on the following specified items. If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. 1. A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Also include any state and local general sales taxes paid for a leased motor vehicle. If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. 2. An aircraft or boat, if the tax rate was the same as the general sales tax rate. 3. A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. a. Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. b. You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. c. Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Do not include sales taxes paid on items used in your trade or business. If you received a refund of state or local general sales taxes in 2009, see Refund of general sales taxes on page A-3.

• Itemized charges for services to specific property or persons (for example, a $20 monthly charge per house for trash collection, a $5 charge for every 1,000 gallons of water consumed, or a flat charge for mowing a lawn that had grown higher than permitted under a local ordinance). • Charges for improvements that tend to increase the value of your property (for example, an assessment to build a new sidewalk). The cost of a property improvement is added to the basis of the property. However, a charge is deductible if it is used only to maintain an existing public facility in service (for example, a charge to repair an existing sidewalk, and any interest included in that charge).
If your mortgage payments include your real estate taxes, you can deduct only the amount the mortgage company actually paid to the taxing authority in 2009. If you sold your home in 2009, any real estate tax charged to the buyer should be shown on your settlement statement and in box 5 of any Form 1099-S you received. This amount is considered a refund of real estate taxes. See Refunds and rebates below. Any real estate taxes you paid at closing should be shown on your settlement statement.

What if you lived in more than one locality in the same state during 2009? Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2009 and either of the following applies. • Each locality did not have the same local general sales tax rate. • You lived in Los Angeles County, CA. To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page A-14 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. The numerator of the fraction is the number of days you lived in the locality during 2009 and the denominator is the total number of days in the year (365). Example. You lived in Locality 1 from January 1 through August 31, 2009 (243 days), and in Locality 2 from September 1 through December 31, 2009 (122 days). The local general sales tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You would enter “0.666” on line 3 for the Locality 1 worksheet and “0.585” for the Locality 2 worksheet, figured as follows.

You must look at your real estate tax bill to decide if any nondeductible itemized charges, such as those listed above, are included in the bill. If your taxing authority (or lender) does not furnish you a copy of your real estate tax bill, ask for it.
Refunds and rebates. If you received a re-

Line 6
Real Estate Taxes
Include taxes (state, local, or foreign) you paid on real estate you own that was not

fund or rebate in 2009 of real estate taxes you paid in 2009, reduce your deduction by the amount of the refund or rebate. If you received a refund or rebate in 2009 of real estate taxes you paid in an earlier year, do not reduce your deduction by this amount. Instead, you must include the refund or rebate in income on Form 1040, line 21, if you deducted the real estate taxes in the earlier year and the deduction reduced your tax. See Recoveries in Pub. 525 for details on how to figure the amount to include in income.

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Line 7
New Motor Vehicle Taxes
If you elected to deduct state and local general sales taxes on line 5b, you cannot deduct new motor vehicle taxes on line 7. You may be able to deduct state and local sales and excise taxes (or certain other taxes or fees in a state without a sales tax) paid after February 16, 2009, for the purchase of any new motor vehicle(s). To figure the amount you can deduct, you will need to complete the Worksheet for Line 7 on the back of Schedule A. If the amount on Form 1040, line 38, is equal to or greater than $135,000 ($260,000 if married filing jointly), you cannot deduct these taxes. Instructions for Worksheet for Line 7
Line 1. Enter the state or local sales and excise taxes from your sales invoice(s) relating to any new motor vehicle(s) (defined below) you purchased after February 16, 2009. States with no sales tax. The states of Alaska, Delaware, Hawaii, Montana, New Hampshire, and Oregon do not have a sales tax. However, you may be charged other taxes or fees on the purchase of a new motor vehicle in one of these six states that is similar to a sales tax. The taxes or fees that qualify must be assessed on the purchase of the vehicle and must be based on the vehicle’s sales price or as a per unit fee. You can include these taxes and fees on line 1 of the Worksheet for Line 7. One example of a fee you can include on line 1 of the worksheet is the 3.75% document fee when registering a title with the Delaware Division of Motor Vehicles. The fee is 3.75% of the purchase price. New motor vehicle. A new motor vehicle is any of the following. The original use of the vehicle must begin with you. • A passenger automobile or light truck that is self propelled, designed to transport people or property on a street or highway, and the gross vehicle weight rating of the vehicle is not more than 8,500 pounds. • A motorcycle (defined below) with a gross vehicle weight rating of not more than 8,500 pounds. • A motor home (defined below). Motorcycle. A vehicle with motive power having a seat or saddle for the use of the rider and designed to travel on not more than three wheels in contact with the ground. Motor home. A multi-purpose vehicle with motive power that is designed to provide temporary residential accommodations, as evidenced by the presence of at least four of the following facilities. • Cooking. • Refrigeration or ice box.

ing a faucet and sink. • Separate 110-125 volt electrical power supply and/or propane.
Line 2. Enter on line 2 the cost of the new motor vehicle(s). Do not include on line 2 any state or local sales or excise taxes you entered on line 1. Line 3. If you check the “Yes” box, the amount you can include for state or local sales and excise taxes is limited to the taxes imposed on the first $49,500 of the purchase price of each new motor vehicle. To figure the amount to enter on line 3, you will need to know the rate(s) of tax that apply in the state and locality where you purchased each new motor vehicle. If the state and locality where you purchased a new motor vehicle imposes a fixed rate, multiply the combined state and local rate by the smaller of $49,500 or the purchase price (before taxes) of the new motor vehicle. See Example 1 below.

• Self-contained toilet. • Heating and/or air conditioning. • Potable water supply system includ-

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tails.

You may want to take a credit for the foreign tax instead of a deduction. See the instructions for Form 1040, line 47, for de-

Interest You Paid
Whether your interest expense is treated as investment interest, personal interest, or business interest depends on how and when you used the loan proceeds. See Pub. 535 for details. In general, if you paid interest in 2009 that applies to any period after 2009, you can deduct only amounts that apply for 2009.

Lines 10 and 11
Home Mortgage Interest
A home mortgage is any loan that is secured by your main home or second home. It includes first and second mortgages, home equity loans, and refinanced mortgages. A home can be a house, condominium, cooperative, mobile home, boat, or similar property. It must provide basic living accommodations including sleeping space, toilet, and cooking facilities.
Limit on home mortgage interest. If you

Some taxing jurisdictions may provide for a sales tax that is limited to a certain dollar amount per purchase. One example is Manatee County, Florida. Manatee County charges an additional 1⁄2% (.005) discretionary sales tax that is collected on the first $5,000 of a purchase, not to exceed $25. See Example 2 below.
Example 1. You purchased a new motor vehicle on April 3, 2009, for $56,500 before taxes. The state where you purchased the vehicle imposes a fixed sales tax rate of 5% and the locality also charges a fixed rate of 1%, for a combined fixed sales tax rate of 6%. The amount of sales tax you can include on line 3 is $2,970 ($49,500 × 6% (.06)). Example 2. You purchased a new motor vehicle in Manatee County, Florida, on April 16, 2009, for $60,000 before taxes. The state of Florida has a fixed sales tax rate of 6%. The amount of sales tax you can include on line 3 is $2,995 ($49,500 × 6% (.06) + $25). In this example, $2,970 represents the 6% Florida sales tax and the $25 is for the Manatee County discretionary sales tax on the first $5,000 of the purchase price.

took out any mortgages after October 13, 1987, your deduction may be limited. Any additional amounts borrowed after October 13, 1987, on a line-of-credit mortgage you had on that date are treated as a mortgage taken out after October 13, 1987. If you refinanced a mortgage you had on October 13, 1987, treat the new mortgage as taken out on or before October 13, 1987. But if you refinanced for more than the balance of the old mortgage, treat the excess as a mortgage taken out after October 13, 1987. See Pub. 936 to figure your deduction if either (1) or (2) below applies. If you had more than one home at the same time, the dollar amounts in (1) and (2) apply to the total mortgages on both homes. 1. You took out any mortgages after October 13, 1987, and used the proceeds for purposes other than to buy, build, or improve your home, and all of these mortgages totaled over $100,000 at any time during 2009. The limit is $50,000 if married filing separately. An example of this type of mortgage is a home equity loan used to pay off credit card bills, buy a car, or pay tuition. 2. You took out any mortgages after October 13, 1987, and used the proceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or before October 13, 1987, totaled over $1 million at any time during

Line 8
Other Taxes
If you had any deductible tax not listed on line 5, 6, or 7, list the type and amount of tax. Enter only one total on line 8. Include on this line: • State and local personal property taxes you paid, if the taxes were based on value alone and were imposed on a yearly basis; and • Income tax you paid to a foreign country or U.S. possession.

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2009. The limit is $500,000 if married filing separately.

If the total amount of all mortgages is more than the fair market value of the home, additional limits apply. See Pub. 936.

If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the other person received the Form 1098, attach a statement to your return showing the name and address of that person. To the right of line 11, enter “See attached.”

person (other than your spouse if filing jointly) were liable for and paid the premiums in connection with the loan, and the premiums were reported on Form 1098 under the other person’s SSN, report your share of the premiums on line 13. Qualified mortgage insurance is mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006). Mortgage insurance provided by the Department of Veterans Affairs and the Rural Housing Service is commonly known as a funding fee and guarantee fee respectively. These fees can be deducted fully in 2009 if the mortgage insurance contract was issued in 2009. Contact the mortgage insurance issuer to determine the deductible amount if it is not included in box 4 of Form 1098.
Prepaid mortgage insurance premiums. If

Line 10
Enter on line 10 mortgage interest and points reported to you on Form 1098 under your social security number (SSN). If this form shows any refund of overpaid interest, do not reduce your deduction by the refund. Instead, see the instructions for Form 1040, line 21. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the interest was reported on Form 1098 under the other person’s SSN, report your share of the interest on line 11 (as explained in the line 11 instructions below). If you paid more interest to the recipient than is shown on Form 1098, see Pub. 936 to find out if you can deduct the additional interest. If you can, attach a statement explaining the difference and enter “See attached” to the right of line 10.

Line 12
Points Not Reported on Form 1098
Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. See Pub. 936 to figure the amount you can deduct. Points paid for other purposes, such as for a lender’s services, are not deductible.
Refinancing. Generally, you must deduct

points you paid to refinance a mortgage over the life of the loan. This is true even if the new mortgage is secured by your main home. If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in the year paid. See Pub. 936 for details.

If you are claiming the mortgage interest credit (for holders of qualified mortgage credit certificates issued by state or local governmental units or agencies), subtract the amount shown on Form 8396, line 3, from the total deductible interest you paid on your home mortgage. Enter the result on line 10.

you paid qualified mortgage insurance premiums that are allocable to periods after the close of the tax year, you must allocate them over the shorter of: • The stated term of the mortgage, or • 84 months, beginning with the month the insurance was obtained. The premiums are treated as paid in the year to which they are allocated. If the mortgage is satisfied before its term, no deduction is allowed for the unamortized balance. See Pub. 936 for details.
Exception for certain mortgage insurance. The allocation rules, explained above, do not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service.
Limit on amount you can deduct. You

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If you paid off a mortgage early, deduct any remaining points in the year you paid off the mortgage.

Line 11
If you did not receive a Form 1098 from the recipient, report your deductible mortgage interest on line 11. If you bought your home from the recipient, be sure to show that recipient’s name, identifying number, and address on the dotted lines next to line 11. If the recipient is an individual, the identifying number is his or her social security number (SSN). Otherwise, it is the employer identification number. You must also let the recipient know your SSN. If you do not show the required information about the recipient or let the recipient know your SSN, you may have to pay a $50 penalty.

Line 13
Qualified Mortgage Insurance Premiums
Enter the qualified mortgage insurance premiums you paid under a mortgage insurance contract issued after December 31, 2006, in connection with home acquisition debt that was secured by your first or second home. See Prepaid mortgage insurance premiums on this page if you paid any premiums allocable to any period after the close of the tax year. Box 4 of Form 1098 may show the amount of premiums you paid in 2009. If you and at least one other

cannot deduct your mortgage insurance premiums if the amount on Form 1040, line 38, is more than $109,000 ($54,500 if married filing separately). If the amount on Form 1040, line 38, is more than $100,000 ($50,000 if married filing separately), your deduction is limited and you must use the worksheet on page A-8 to figure your deduction.

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Qualified Mortgage Insurance Premiums Deduction Worksheet— Line 13
Before you begin:

Keep for Your Records

See the instructions for line 13 on page A-7 to see if you must use this worksheet to figure your deduction.

1. Enter the total premiums you paid in 2009 for qualified mortgage insurance for a contract issued after December 31, 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Enter $100,000 ($50,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . 3. 4. Is the amount on line 2 more than the amount on line 3? No. Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 13. Do not complete the rest of this worksheet. Yes. Subtract line 3 from line 2. If the result is not a multiple of $1,000 ($500 if married filing separately), increase it to the next multiple of $1,000 ($500 if married filing separately). For example, increase $425 to $1,000, increase $2,025 to $3,000; or if married filing separately, increase $425 to $500, increase $2,025 to $2,500, etc. . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Divide line 4 by $10,000 ($5,000 if married filing separately). Enter the result as a decimal. If the result is 1.0 or more, enter 1.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Multiply line 1 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Qualified mortgage insurance premiums deduction. Subtract line 6 from line 1. Enter the result here and on Schedule A, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

5. 6. 7.

.

Line 14
Investment Interest
Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It does not include any interest allocable to passive activities or to securities that generate tax-exempt income. Complete and attach Form 4952 to figure your deduction.
Exception. You do not have to file Form

you gave to organizations that work to prevent cruelty to children or animals. Certain whaling captains may be able to deduct expenses paid in 2009 for Native Alaskan subsistence bowhead whale hunting activities. See Pub. 526 for details. To verify an organization’s charitable status, you can: • Check with the organization to which you made the donation. The organization should be able to provide you with verification of its charitable status. • See Pub. 78 for a list of most qualified organizations. You can access Pub. 78 on the IRS website at www.irs.gov under Charities and Non-Profits then Contributors. • Call our Tax Exempt/Government Entities Customer Account Services at 1-877-829-5500.

palsy, cystic fibrosis, diabetes, heart disease, hemophilia, mental illness or retardation, multiple sclerosis, muscular dystrophy, tuberculosis, etc. • Federal, state, and local governments if the gifts are solely for public purposes.

Contributions You Can Deduct
Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either method. But do not deduct any amounts that were repaid to you.
Gifts from which you benefit. If you made

4952 if all three of the following apply. 1. Your investment interest expense is not more than your investment income from interest and ordinary dividends minus any qualified dividends. 2. You have no other deductible investment expenses. 3. You have no disallowed investment interest expense from 2008.

Alaska Permanent Fund dividends, including those reported on Form 8814, are not investment income.
For more details, see Pub. 550.

Gifts to Charity
You can deduct contributions or gifts you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You can also deduct what

ples, etc. • Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, United Way, etc. • Fraternal orders, if the gifts will be used for the purposes listed earlier on this page. • Veterans’ and certain cultural groups. • Nonprofit schools, hospitals, and organizations whose purpose is to find a cure for, or help people who have, arthritis, asthma, birth defects, cancer, cerebral

Examples of Qualified Charitable Organizations • Churches, mosques, synagogues, tem-

a gift and received a benefit in return, such as food, entertainment, or merchandise, you can generally only deduct the amount that is more than the value of the benefit. But this rule does not apply to certain membership benefits provided in return for an annual payment of $75 or less or to certain items or benefits of token value. For details, see Pub. 526.
Example. You paid $70 to a charitable organization to attend a fund-raising dinner and the value of the dinner was $40. You can deduct only $30.
Gifts of $250 or more. You can deduct a

gift of $250 or more only if you have a statement from the charitable organization showing the information in (1) and (2) next.

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1. The amount of any money contributed and a description (but not value) of any property donated. 2. Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it does not have to describe or value the benefit. In figuring whether a gift is $250 or more, do not combine separate donations. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate gift. If you made donations through payroll deductions, treat each deduction from each paycheck as a separate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll deduction.

You must get the statement by the date you file your return or TIP the due date (including extensions) for filing your return, whichever is earlier. Do not attach the statement to your return. Instead, keep it for your records.
Limit on the amount you can deduct. See

gible personal property (generally, until the entire interest has been transferred). • Gifts to individuals and groups that are run for personal profit. • Gifts to foreign organizations. But you may be able to deduct gifts to certain U.S. organizations that transfer funds to foreign charities and certain Canadian, Israeli, and Mexican charities. See Pub. 526 for details. • Gifts to organizations engaged in certain political activities that are of direct financial interest to your trade or business. See section 170(f)(9). • Gifts to groups whose purpose is to lobby for changes in the laws. • Gifts to civic leagues, social and sports clubs, labor unions, and chambers of commerce. • Value of benefits received in connection with a contribution to a charitable organization. See Pub. 526 for exceptions.

• Value of your time or services. • Value of blood given to a blood bank. • The transfer of a future interest in tan-

Form 8283. For this purpose, the “amount of your deduction” means your deduction before applying any income limits that could result in a carryover of contributions. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. The organization may use Form 1098-C to provide the required information. If your total deduction is over $5,000, you may also have to get appraisals of the values of the donated property. This amount is $500 for certain contributions of clothing and household items (see below). See Form 8283 and its instructions for details.
Contributions of clothing and household items. A deduction for these contributions

will be allowed only if the items are in good used condition or better. However, this rule does not apply to a contribution of any single item for which a deduction of more than $500 is claimed and for which you include a qualified appraisal and Form 8283 with your tax return.
Recordkeeping. If you gave property, you

Line 16
Gifts by Cash or Check
Enter on line 16 the total gifts you made in cash or by check (including out-of-pocket expenses).
Recordkeeping. For any contribution

Pub. 526 to figure the amount of your deduction if any of the following applies. 1. Your cash contributions or contributions of ordinary income property are more than 30% of the amount on Form 1040, line 38. 2. Your gifts of capital gain property are more than 20% of the amount on Form 1040, line 38. 3. You gave gifts of property that increased in value or gave gifts of the use of property.

lodging) while away from home, unless there was no significant element of personal pleasure, recreation, or vacation in the travel. • Political contributions. • Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups. • Cost of raffle, bingo, or lottery tickets. But you may be able to deduct these expenses on line 28. See the instructions on page A-11 for details. • Cost of tuition. But you may be able to deduct this expense on line 21 (see page A-10), or Form 1040, line 34, or take a credit for this expense (see Form 8863).

Contributions You Cannot Deduct • Travel expenses (including meals and

made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the contribution. If you made contributions through payroll deduction, see Pub. 526 for information on the records you must keep. Do not attach the record to your tax return. Instead, keep it with your other tax records.

should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization’s name and address, the date and location of the gift, and a description of the property. For each gift of property, you should also keep reliable written records that include: • How you figured the property’s value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal. • The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market value. • How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property. • Any conditions attached to the gift.

Line 17
Other Than by Cash or Check
Enter your contributions of property. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see Pub. 561. If the amount of your deduction is more than $500, you must complete and attach

If your total deduction for gifts of property is over $500, you gave less than your entire interest in the property, or you made a “qualified conservation contribution,” your records should contain additional information. See Pub. 526 for details.

Line 18
Carryover From Prior Year
Enter any carryover of contributions that you could not deduct in an earlier year because they exceeded your adjusted gross income limit. See Pub. 526 for details.

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Casualty and Theft Losses
Line 20
Complete and attach Form 4684 to figure the amount of your loss to enter on line 20. You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes, and car, boat, and other accidents. You may also be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution. You can deduct personal casualty or theft losses only to the extent that: 1. The amount of each separate casualty or theft loss is more than $500, and 2. The total amount of all losses during the year (reduced by the $500 limit discussed in (1) above) is more than 10% of the amount on Form 1040, line 38.
Exception for disaster losses. The 10% of

• Travel expenses for employment away from home if that period of employment exceeds 1 year. See Pub. 529 for an exception for certain federal employees. • Travel as a form of education. • Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment. • Club dues. • Expenses of adopting a child. But you may be able to take a credit for adoption expenses. See Form 8839 for details. • Fines and penalties. • Expenses of producing tax-exempt income.

Line 21
Unreimbursed Employee Expenses
Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed. (Amounts your employer included in box 1 of your Form W-2 are not considered reimbursements.) An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary. But you must fill in and attach Form 2106 if either (1) or (2) below applies. 1. You claim any travel, transportation, meal, or entertainment expenses for your job. 2. Your employer paid you for any of your job expenses that you would otherwise report on line 21.

• Protective clothing required in your work, such as hard hats, safety shoes, and glasses. • Physical examinations required by your employer. • Dues to professional organizations and chambers of commerce. • Subscriptions to professional journals. • Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job. • Certain business use of part of your home. For details, including limits that apply, use TeleTax topic 509 (see page 93 of the Form 1040 instructions) or see Pub. 587. • Certain educational expenses. For details, use TeleTax topic 513 (see page 93 of the Form 1040 instructions) or see Pub. 970. Reduce your educational expenses by any tuition and fees deduction you claimed on Form 1040, line 34.
TIP
You may be able to take a credit for your educational expenses instead of a deduction. See Form 8863 for details.

AGI limitation does not apply to a casualty loss that occurred in an area determined by the President of the United States to warrant federal disaster assistance. For information on disaster losses, see Pub. 547. Special rules apply if you had both gains and losses from casualties or thefts. See Form 4684 and its instructions for details. Use Schedule A, line 23, to deduct the costs of proving that you had a property loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss.

Line 22
Tax Preparation Fees
Enter the fees you paid for preparation of your tax return, including fees paid for filing your return electronically. If you paid your tax by credit or debit card, include the convenience fee you were charged on line 23 instead of this line.

Line 23
Other Expenses
Enter the total amount you paid to produce or collect taxable income and manage or protect property held for earning income. But do not include any personal expenses. List the type and amount of each expense on the dotted lines next to line 23. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 23. Examples of expenses to include on line 23 are: • Certain legal and accounting fees. • Clerical help and office rent. • Custodial (for example, trust account) fees. • Your share of the investment expenses of a regulated investment company. • Certain losses on nonfederally insured deposits in an insolvent or bankrupt financial institution. For details, including limits that apply, see Pub. 529. • Casualty and theft losses of property used in performing services as an employee

Job Expenses and Certain Miscellaneous Deductions
You can deduct only the part of these expenses that exceeds 2% of the amount on Form 1040, line 38. Pub. 529 discusses the types of expenses that can and cannot be deducted.

If you used your own vehicle, are using the standard mileage TIP rate, and (2) above does not apply, you may be able to file Form 2106-EZ instead.
If you do not have to file Form 2106 or 2106-EZ, list the type and amount of each expense on the dotted line next to line 21. If you need more space, attach a statement showing the type and amount of each expense. Enter the total of all these expenses on line 21.

that do not produce taxable income. • Lost or misplaced cash or property. • Expenses for meals during regular or extra work hours. • The cost of entertaining friends. • Commuting expenses. See Pub. 529 for the definition of commuting.

Examples of Expenses You Cannot Deduct • Political contributions. • Legal expenses for personal matters

Do not include on line 21 any educator expenses you deducted on Form 1040, line 23.
Examples of other expenses to include on line 21 are: • Safety equipment, small tools, and supplies needed for your job. • Uniforms required by your employer that are not suitable for ordinary wear.

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from Form 4684, lines 36 and 42b, or Form 4797, line 18a. • Deduction for repayment of amounts under a claim of right if $3,000 or less. • Convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. The deduction is claimed for the year in which the fee was charged to your card.

amount of each expense. Enter one total on line 28.

For more details, see Pub. 529.

Other Miscellaneous Deductions
Line 28
Only the expenses listed next can be deducted on this line. List the type and amount of each expense on the dotted lines next to line 28. If you need more space, attach a statement showing the type and

• Gambling losses, but only to the extent of gambling winnings reported on Form 1040, line 21. • Casualty and theft losses of income-producing property from Form 4684, lines 36 and 42b, or Form 4797, line 18a. • Loss from other activities from Schedule K-1 (Form 1065-B), box 2. • Federal estate tax on income in respect of a decedent. • Amortizable bond premium on bonds acquired before October 23, 1986. • Deduction for repayment of amounts under a claim of right if over $3,000. See Pub. 525 for details. • Certain unrecovered investment in a pension. • Impairment-related work expenses of a disabled person.

Total Itemized Deductions
Line 29
Use the worksheet below to figure the amount to enter on line 29 if the amount on Form 1040, line 38, is over $166,800 ($83,400 if married filing separately).

Line 30
If you elect to itemize for state tax or other purposes even though your itemized deductions are less than your standard deduction, check the box on line 30.

Itemized Deductions Worksheet—Line 29

Keep for Your Records
1. 2.

1. Enter the total of the amounts from Schedule A, lines 4, 9, 15, 19, 20, 27, and 28 . . . . . . . . . . . . . . 2. Enter the total of the amounts from Schedule A, lines 4, 14, and 20, plus any gambling and casualty or theft losses included on line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Be sure your total gambling and casualty or theft losses are clearly identified on the dotted lines next to line 28.

3. Is the amount on line 2 less than the amount on line 1? STOP No. Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 29. Yes. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Multiply line 3 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Enter $166,800 ($83,400) if married filing separately) . . . . . . . . . . . . . . . . . . . 6. 7. Is the amount on line 6 less than the amount on line 5? STOP No. Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 29. Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Multiply line 7 by 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Enter the smaller of line 4 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Divide line 9 by 1.5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Total itemized deductions. Subtract line 11 from line 1. Enter the result here and on Schedule A, line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.

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2009 Optional State and Certain Local Sales Tax Tables
Income
At least But less than 1 2

Exemptions
3 4 5 Over 5 1 2

Exemptions
3 4 5 Over 5 1 2

Exemptions
3 4 5 Over 5 1 2

Exemptions
3
1, 2

Exemptions
5 Over 5 1 2 3 4 5 Over 5

4

Alabama
203 310 365 413 458 500 540 578 615 239 362 425 479 530 576 621 663 704 264 397 465 524 578 627 675 720 763

4.0000% Arizona
282 424 496 558 615 667 717 764 809 298 446 521 586 645 700 752 801 848 319 477 557 626 688 746 800 852 901 219 364 443 514 579 641 702 759 815 237 393 478 553 623 688 752 812 871 951 1064 1167 1273 1372 249 412 499 577 650 718 783 846 906 988 1105 1210 1319 1420

5.6000% Arkansas
258 425 516 596 670 739 807 871 932 1016 1135 1242 1353 1456 265 436 529 610 686 757 825 890 953 1039 1159 1268 1380 1485 274 451 546 630 287 475 574 662 319 526 635 731 340 559 674 775

6.0000% California
356 584 704 809 368 604 727 835 386 631 760 872 285 482 589 686 309 519 633 736

8.0034% Colorado
334 559 681 790 343 573 697 808 355 591 719 833 939 1038 1134 1226 1314 1434 1604 1758 1916 2064 105 171 206 239 269 297 324 351 376 411 461 506 554 598 842 114 184 223 257 288 318 347 375 401 438 490 537 586 631 882 119 193 233 268 301 331 361 390 417 454 508 556 606 653 908

2.9000%
123 200 240 276 310 341 372 401 429 467 521 570 621 668 927 127 205 246 283 317 349 380 410 438 477 532 582 633 681 943 131 212 254 292 327 360 392 422 451 491 547 597 650 698 963

$0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 120,000 140,000 160,000 180,000 200,000

323 542 660 767

708 742 818 867 904 934 975 776 831 865 891 911 781 816 899 952 992 1025 1069 862 921 958 986 1008 851 887 976 1034 1077 1111 1159 945 1009 1049 1078 1102 917 954 1049 1110 1156 1193 1243 1025 1092 1135 1166 1191 982 1017 1118 1183 1231 1270 1324 1102 1174 1218 1251 1278 1069 1192 1303 1418 1524 1103 1222 1327 1434 1532 1211 1339 1454 1569 1675 1280 1415 1535 1656 1767 1332 1472 1596 1721 1835 1374 1518 1645 1774 1891 1431 1580 1712 1846 1967 1208 1358 1496 1638 1771 1284 1441 1584 1731 1869 1332 1493 1639 1790 1931 1367 1531 1680 1834 1977 1395 1562 1713 1869 2014

666 759 822 870 910 967 891 737 836 903 955 998 1059 999 801 906 977 1032 1077 1141 1098 868 978 1053 1110 1158 1225 1200 930 1045 1122 1183 1232 1302 1295

200,000 or more

1271 1407 1499 1571 1630 1713 1816 1910 1970 2014 2050 2099 2039 2221 2337 2424 2495 2591 2504 2624 2701 2757 2803 2865

Income
$0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 120,000 140,000 160,000 180,000 200,000

Connecticut
216 369 452 526 593 656 717 774 829 902 1005 1096 1189 1274 229 392 479 557 628 694 758 818 875 952 1060 1156 1254 1343 238 406 496 576 649 717 783 845 904 983 1094 1193 1293 1385

6.0000% District of Columbia1 5.8130% Florida
244 416 508 590 665 735 802 865 925 1006 1119 1220 1322 1416 249 424 518 601 677 748 816 880 942 1024 1139 1241 1345 1440 256 435 531 616 694 766 836 901 964 177 303 373 436 495 550 604 656 706 188 320 393 458 519 577 633 686 738 194 330 405 472 534 593 651 705 758 199 337 414 482 546 605 664 719 773 203 343 421 490 554 615 674 730 784 208 352 430 501 566 628 688 745 800 228 385 471 549 621 689 755 819 880 249 419 512 594 671 744 814 881 946 263 440 537 623

6.0000% Georgia
272 456 556 644 280 469 571 662 291 486 591 685 147 240 290 335 377 416 454 491 527 575 645 708 774 835 160 260 313 361 405 447 487 525 563 614 686 752 820 883 169 272 328 377 423 466 507 547 586 638 712 779 849 914

4.0000% Hawaii
175 281 339 389 436 480 523 563 602 656 731 800 870 936 179 289 347 399 447 492 535 576 616 670 747 816 888 955 186 299 359 412 461 507 552 594 635 245 388 462 526 583 637 687 735 780 280 440 523 594 658 718 774 826 876 302 474 562 639 707 771 830 886 939 1010 1107 1193 1280 1358

4.0000%
319 500 593 673 333 521 618 700 353 551 652 739

703 727 746 771 778 804 824 852 851 878 901 931 920 950 973 1005 987 1018 1043 1077 1078 1207 1325 1445 1557 1112 1244 1363 1486 1601 1138 1273 1394 1519 1636 1175 1312 1437 1565 1683

745 775 817 811 844 889 873 908 957 932 969 1020 987 1026 1080 1061 1162 1252 1342 1424 1102 1208 1300 1393 1478 1160 1270 1367 1464 1552

200,000 or more

1048 774 808 830 845 858 874 964 1034 1166 871 908 931 948 962 980 1083 1159 1270 959 999 1023 1042 1056 1075 1191 1273 1376 1049 1092 1118 1137 1153 1174 1303 1390 1473 1133 1178 1206 1227 1243 1265 1408 1499 1718 1807 1862 1902 1933 1976 1590 1647 1681 1707 1727 1754 1982 2096

690 840 943 768 923 1035 839 997 1116 912 1071 1197 979 1139 1272

2168 2222 2265 2325 1174 1232 1269 1296 1318 1349 1487 1652 1759 1841 1907 1999

Income
$0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 120,000 140,000 160,000 180,000 200,000

Idaho
300 466 553 630 353 544 643 730 388 596 703 797

6.0000% Illinois
415 636 750 849 939 1022 1101 1176 1248 1345 1481 1603 1727 1842 437 670 788 892 985 1072 1155 1232 1307 1407 1548 1673 1802 1920 469 716 842 951 1050 1142 1229 1311 1389 233 376 453 522 586 647 706 763 817 259 416 500 574 643 708 771 831 889 276 442 530 607 680 747 813 875 935

6.2500% Indiana
289 461 552 633 707 777 844 908 970 1054 1173 1280 1391 1495 299 477 570 653 314 498 595 681 280 454 547 628 307 496 597 685 325 523 628 720

7.0000% Iowa
338 544 652 747 348 560 671 768 363 582 697 798 255 433 528 612 279 471 574 665 294 495 603 697

6.0000% Kansas
305 513 624 722 313 527 641 742 326 547 665 768 285 453 540 616 332 525 625 712 364 574 682 775

5.3000%
389 612 726 824 410 643 762 865 438 686 812 921 1020 1110 1195 1275 1351 1451 1590 1712 1834 1946

700 809 882 766 883 961 830 954 1037 890 1021 1109 949 1086 1178 1028 1140 1242 1346 1444 1173 1296 1406 1520 1626 1270 1400 1517 1637 1748

729 760 801 833 869 904 935 972 998 1037 1084 1205 1314 1427 1533 1125 1249 1361 1477 1584

703 765 805 834 857 890 773 840 883 914 940 975 840 912 958 992 1019 1056 904 980 1028 1064 1093 1133 965 1045 1096 1134 1164 1206 1046 1161 1264 1368 1465 1132 1254 1364 1475 1577 1187 1313 1427 1542 1647 1227 1357 1474 1592 1700 1260 1393 1512 1632 1743 1304 1441 1563 1687 1801

690 748 784 812 834 863 762 825 865 895 919 951 831 899 943 975 1001 1036 896 969 1015 1050 1077 1115 959 1036 1085 1122 1151 1191 1042 1159 1264 1370 1467 1126 1251 1363 1475 1579 1179 1309 1425 1542 1650 1218 1352 1471 1592 1702 1249 1386 1508 1632 1745 1292 1433 1559 1686 1802

685 790 860 913 958 749 862 937 995 1043 810 930 1011 1073 1124 867 994 1079 1145 1199 921 1056 1145 1214 1271 994 1095 1184 1274 1357 1137 1249 1349 1449 1541 1232 1353 1459 1566 1664 1306 1432 1544 1656 1758 1366 1498 1614 1731 1837

200,000 or more

1494 892 968 1017 1641 999 1080 1133 1772 1096 1183 1238 1906 1197 1288 1347 2030 1292 1387 1449 1977 2196 2343 2457 2552 2684 1816 1930 2003

2059 2105 2167 1972 2112 2201 2268 2321 2394 1971 2116 2207 2275 2329 2403 1781 2010 2163 2280 2377 2513

Income
$0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000

Kentucky
220 363 442 512 577 639 699 757 813 242 399 483 559 629 695 759 820 879 257 421 510 588 661 730 796 860 921

6.0000% Louisiana
268 438 529 611 686 756 825 890 953 1038 1159 1268 1381 1486 276 451 545 629 288 470 567 653 159 271 333 388 439 487 533 577 620 172 292 358 416 471 521 570 617 662 180 306 374 435 491 543 594 642 689

4.0000% Maine
186 316 386 448 506 559 611 661 708 191 324 395 459 517 572 625 676 724 198 334 408 473 534 590 644 696 745 149 252 309 361 410 456 502 545 588 159 268 328 382 433 481 528 574 618 166 278 340 396 448 497 545 591 636

5.0000% Maryland
170 285 348 405 458 508 557 604 650 174 291 355 413 467 518 567 615 661 179 299 365 423 478 530 580 629 675 215 349 421 487 548 606 662 717 770 236 382 460 529 594 656 715 773 828 250 402 484 557 624 688 749 808 866

6.0000% Massachusetts1
261 418 502 577 646 711 775 835 894 973 1087 1190 1297 1398 269 431 517 594 664 731 795 857 916 997 1112 1217 1326 1428 280 448 537 616 689 757 823 886 947 1030 1147 1254 1365 1468 166 269 326 378 426 472 517 560 602 178 288 347 401 451 498 545 589 632 186 299 361 416 467 515 562 607 651

5.5240%
191 308 370 426 479 528 576 621 666 196 315 378 435 488 538 586 632 677 202 324 389 447 501 551 601 647 693

706 733 778 807 848 879 914 947 978 1013 1065 1188 1300 1415 1521 1102 1229 1343 1460 1569

120,000 889 959 1004 140,000 997 1074 1122 160,000 1097 1178 1229 180,000 1199 1285 1340 200,000 1295 1385 1443 200,000 or more 1824 1935 2005

677 723 751 772 789 812 759 808 839 862 881 906 832 885 919 944 963 990 907 964 1000 1027 1048 1077 977 1037 1075 1103 1126 1156

646 678 697 712 723 739 843 904 943 730 763 785 800 813 830 947 1013 1055 806 842 864 881 894 912 1043 1112 1157 886 924 947 965 979 998 1143 1216 1262 961 1000 1025 1043 1058 1078 1238 1313 1361

659 691 711 726 738 755 742 775 796 812 825 843 817 852 874 891 904 923 896 932 955 973 987 1006 971 1008 1031 1049 1063 1083

2059 2102 2161 1351 1427 1475 1511 1539 1578 1378 1425 1454 1476 1494 1518 1769 1856 1912 1955 1990 2038 1384 1425 1451 1471 1487 1509

Income
$0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000

Michigan
215 351 424 490 552 610 667 721 774 236 382 461 532 597 659 719 776 831 249 402 485 558 626 690 752 811 868

6.0000% Minnesota1
258 417 502 578 647 713 776 837 895 975 1087 1190 1295 1394 266 429 516 593 665 732 796 858 918 998 1113 1217 1324 1424 277 446 535 615 688 757 823 886 948 1030 1147 1253 1362 1464 224 387 476 555 628 696 762 825 885 966 1080 1182 1286 1382 239 411 505 589 666 738 807 873 936 1021 1141 1248 1357 1457 248 427 524 610 689 764 835 903 968 1056 1179 1289 1401 1504

6.6890% Mississippi
255 438 537 625 261 447 548 638 268 459 562 654 393 628 750 857 954 1043 1128 1208 1284 1385 1526 1651 1777 1892

7.0000% Missouri
161 265 320 370 417 461 503 544 584 181 296 357 411 462 509 555 599 641 194 316 380 438 491 541 589 634 679

4.2250% Nebraska
204 331 398 458 513 564 614 661 707 212 343 413 474 531 584 635 683 730 223 360 432 496 555 610 663 713 762 233 395 483 560 632 698 761 821 879 252 426 520 603 679 750 817 881 942 263 446 543 629

5.5000%
272 460 560 649 279 471 574 665 289 487 593 686

451 489 519 543 576 717 776 821 858 909 855 924 976 1020 1079 975 1052 1111 1160 1227 1083 1183 1278 1366 1451 1563 1719 1857 1996 2123 1168 1274 1376 1470 1561 1680 1846 1993 2140 2274 1233 1345 1451 1550 1644 1770 1943 2096 2250 2390 1286 1402 1512 1615 1713 1843 2022 2181 2340 2485 1360 1482 1598 1705 1808 1944 2132 2298 2465 2616

707 720 739 783 798 818 856 872 894 925 942 966 991 1010 1035 1081 1206 1319 1433 1538 1101 1228 1342 1458 1565 1128 1258 1374 1493 1602

708 730 748 772 782 806 825 851 852 878 899 927 918 946 968 998 982 1011 1035 1067 1067 1186 1291 1398 1496 1099 1220 1329 1438 1539 1124 1248 1359 1471 1573 1158 1286 1399 1514 1619

120,000 846 907 946 140,000 948 1014 1056 160,000 1042 1112 1156 180,000 1139 1213 1260 200,000 1230 1308 1357 200,000 or more 1734 1827 1887

638 699 739 769 793 827 956 1024 714 781 824 856 883 919 1064 1139 784 855 901 935 964 1002 1160 1241 856 931 980 1017 1047 1088 1257 1344 924 1003 1054 1092 1124 1167 1347 1439

1932 1968 2017 1887 1985 2046 2090 2126 2173 2483 2772 2961 3105 3223 3387 1296 1393 1455 1503 1542 1595 1812 1931 2005 2060 2104 2163

(Continued on next page)

A-12

2009 Optional State and Certain Local Sales Tax Tables (Continued)
Income
At least But less than 1 2

Exemptions
3 4 5 Over 5 1 2

Exemptions
3
4

Exemptions
5 Over 5 1 2 3 4 5 Over 5 1 2

Exemptions
3 4 5 Over 5 1 2

Exemptions
3 4
1

4

5

Over 5

Nevada1, 3
239 389 470 543 611 675 737 797 855 934 1048 1151 1258 1359 262 423 510 588 660 728 794 857 918 1001 1120 1227 1339 1443 276 445 536 617 692 762 830 895 958 1044 1166 1276 1390 1497

6.6764% New Jersey
287 462 555 638 296 475 571 656 307 493 592 679 244 418 514 600 260 444 544 634 271 460 563 656

7.0000% New Mexico
278 472 577 671 284 481 588 684 292 494 603 701 218 372 455 528 595 658 718 774 828 901 1003 1093 1185 1270 236 402 491 569 641 708 772 832 890 968 1076 1172 1270 1360 248 421 513 595 670 739 806 869 929 1009 1122 1222 1323 1416

5.0000% New York
256 435 530 614 691 763 831 896 958 263 446 543 629 273 461 561 650 145 247 303 353 399 443 486 526 565 618 693 760 829 894 154 261 320 372 421 466 510 552 593 647 725 794 866 932 159 270 330 384 434 480 526 568 610 666 745 816 888 956

4.0000% North Carolina
163 276 338 393 443 491 537 580 622 679 759 831 905 973 166 281 344 399 451 499 546 590 632 171 288 352 409 461 510 558 603 646 206 340 412 476 534 589 641 690 738 225 371 448 516 579 637 693 746 796 237 390 471 542 607 668 726 781 833 904 1002 1090 1179 1261

4.8973%
253 415 501 576 645 709 770 828 883 957 1061 1153 1246 1332 263 430 519 597 668 734 797 856 913 989 1096 1190 1286 1374

$0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 120,000 140,000 160,000 180,000 200,000

246 404 487 561 628 691 751 807 861 933 1035 1125 1216 1300

715 734 760 787 808 836 857 879 909 924 947 978 988 1013 1045 1076 1200 1312 1429 1537 1101 1227 1342 1460 1570 1136 1265 1382 1502 1614

679 717 741 759 773 791 754 796 821 840 856 876 827 872 899 919 936 958 897 944 973 994 1012 1035 964 1013 1044 1067 1085 1110 1055 1183 1300 1419 1530 1107 1241 1361 1484 1598 1140 1276 1399 1525 1641 1165 1303 1427 1555 1673 1184 1324 1450 1579 1698 1211 1353 1481 1611 1732

708 731 781 807 851 879 917 947 981 1012 1065 1183 1288 1394 1491 1099 1220 1327 1436 1536

1040 1156 1258 1362 1458

690 704 801 864 771 787 890 959 844 861 970 1044 918 936 1051 1130 987 1006 1125 1209

200,000 or more

1915 2017 2082 2131 2170 2224 2125 2210 2263 2302 2333 2376 1708 1824 1897 1951 1994 2052 1238 1286 1315 1337 1355 1378 1517 1623 1690 1739 1779 1833

Income
$0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000

North Dakota 5.0000% Ohio
168 276 335 389 439 486 533 577 621 191 311 376 434 489 540 590 638 684 206 334 403 464 521 575 628 677 726 217 351 423 487 546 602 656 708 758 226 365 440 506 567 624 680 732 784 239 385 463 531 595 654 712 767 820 225 376 459 532 600 664 725 784 840 916 1024 1121 1221 1313 242 404 491 569 641 708 773 834 894 974 1087 1188 1292 1389 253 422 512 592 667 736 803 866 927 1010 1126 1230 1337 1435

5.5000% Oklahoma
261 434 527 610 686 757 825 890 952 1036 1155 1261 1370 1470 268 445 539 623 701 773 843 909 972 1058 1178 1286 1396 1498 277 459 556 642 721 795 867 934 999 223 356 427 490 548 602 655 705 754 259 411 491 561 626 686 744 799 853 282 447 533 608 677 741 803 862 918 994 1102 1199 1298 1391

4.5000% Pennsylvania
300 474 565 644 315 497 592 674 336 529 628 715 203 340 414 481 543 601 657 711 763 218 362 440 510 575 636 695 751 805 227 376 457 529 595 658 718 775 831

6.0000% Rhode Island
239 395 479 553 622 687 749 808 865 942 1051 1149 1249 1342 246 406 492 568 639 704 768 828 886 239 387 466 535 599 659 716 770 823 258 415 499 573 641 704 764 821 876 269 433 520 596 666 731 794 853 909

7.0000%
285 457 548 628 701 768 834 895 954 1032 1143 1241 1341 1433 294 471 564 646 721 791 857 920 980 1061 1173 1274 1376 1470

234 386 469 542 610 674 735 794 850 926 1033 1130 1229 1321

278 446 536 614 685 752 816 876 934 1011 1120 1217 1315 1406

717 749 795 784 819 868 849 886 938 910 950 1005 969 1010 1068 1048 1160 1260 1363 1459 1092 1207 1311 1417 1515

120,000 681 748 792 826 853 892 140,000 767 839 887 923 953 994 160,000 846 923 973 1011 1043 1086 180,000 929 1010 1062 1103 1136 1182 200,000 1008 1091 1146 1189 1224 1272

1086 820 924 1209 913 1026 1319 999 1119 1432 1087 1214 1536 1170 1303

1154 834 878 905 1274 934 981 1011 1382 1024 1075 1106 1492 1117 1171 1204 1594 1203 1259 1295

964 893 950 985 1075 991 1053 1091 1174 1079 1145 1186 1276 1168 1239 1283 1370 1251 1325 1372

200,000 or more

1448 1547 1613 1664 1705 1763 1808 1902 1961 2004 2039 2087 1627 1786 1893 1976 2044 2140 1668 1736 1779 1811 1837 1871 1686 1780 1838 1881 1915 1961

Income
$0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 120,000 140,000 160,000 180,000 200,000

South Carolina
244 408 497 575 647 713 778 839 897 976 1086 1185 1285 1378 263 438 532 615 691 762 830 895 956 1039 1155 1259 1365 1462 274 457 554 640

6.0000% South Dakota 4.0000% Tennessee
283 470 570 658 290 481 583 673 299 496 601 693 227 363 433 495 551 602 651 697 741 261 415 494 563 626 683 738 789 838 283 449 534 608 675 737 795 850 902 971 1067 1151 1236 1313 300 475 565 642 713 777 839 896 950 1023 1123 1211 1300 1381 314 496 590 671 333 526 624 710 341 541 646 739 393 619 737 841 427 671 798 909 1010 1103 1193 1277 1358 1467 1619 1755 1893 2020

7.0000% Texas
454 475 505 711 743 789 844 882 934 960 1002 1061 1066 1164 1258 1346 1430 1543 1701 1842 1985 2117 1112 1214 1311 1402 1489 1606 1768 1914 2061 2197 1177 1283 1384 1480 1571 1692 1862 2013 2167 2307 259 438 534 620 284 479 584 676 300 505 615 712

6.2500% Utah
312 525 638 738 322 541 657 760 335 562 683 789 226 369 446 513 575 633 689 742 793 256 416 500 575 643 707 768 825 881 276 446 536 615 687 754 819 880 938

4.7000%
291 469 563 645 303 488 585 670 319 514 616 705

719 739 756 778 792 814 832 856 863 887 906 932 929 955 975 1003 993 1020 1042 1071 1079 1199 1306 1415 1515 1108 1231 1340 1451 1554 1131 1256 1367 1481 1585

744 786 825 936 811 857 905 1024 874 924 981 1109 934 986 1054 1188 990 1046 1124 1265 1065 1169 1260 1352 1436 1124 1233 1329 1425 1512 1218 1350 1469 1590 1703 1368 1512 1641 1772 1894

698 761 800 830 854 886 771 839 882 915 941 976 841 915 961 996 1024 1063 907 985 1035 1073 1103 1144 970 1054 1107 1146 1178 1221 1055 1173 1279 1386 1485 1145 1272 1385 1500 1605 1202 1334 1452 1572 1681 1244 1381 1502 1626 1738 1278 1418 1543 1669 1784

721 748 786 791 820 861 858 889 933 921 954 1001 982 1017 1066 1063 1176 1278 1381 1476 1100 1217 1322 1428 1525 1153 1274 1382 1492 1593

1162 800 903 1290 881 993 1404 953 1072 1520 1025 1153 1626 1092 1226

1325 862 955 1016 1469 958 1060 1126 1598 1045 1153 1224 1728 1133 1249 1324 1847 1215 1337 1416

200,000 or more

1863 1972 2039 2089 2128 2182 1432 1600 1709 1793 1862 1957 2302 2536 2691 2810 2908 3043 1997 2151 2250 2323 2382 2462 1651 1802 1901 1976 2037 2122

Income
$0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 120,000 140,000 160,000 180,000 200,000

Vermont
140 241 296 346 392 436 478 518 557 610 684 751 820 884 147 251 308 360 408 453 497 538 578 632 709 778 849 915 151 257 316 369 417 463 508 550 591 646 724 795 867 934

6.0000% Virginia
154 262 322 375 424 471 516 559 600 656 735 807 880 947 156 266 326 380 430 477 523 566 608 664 744 816 890 958 159 271 332 386 437 485 531 575 618 675 756 829 903 972 161 256 307 353 395 434 473 510 545 594 663 726 791 852 182 288 344 394 440 483 525 564 602 654 728 795 864 928 196 309 369 421 469 515 558 600 640

4.0000% Washington
207 325 387 442 492 539 584 627 668 215 338 402 458 510 558 605 649 691 227 355 422 481 259 440 539 628 282 478 585 679 297 502 613 712

6.5000% West Virginia
308 520 634 736 317 534 651 755 329 554 674 782 283 465 562 648 318 520 627 722 342 556 670 770

6.0000% Wisconsin
373 606 728 835 393 636 764 876 209 356 435 505 569 629 686 741 793 227 385 469 544 613 677 738 796 851 238 403 491 569 641 707 771 831 888

5.0000%
246 416 507 587 661 729 795 856 916 995 1105 1203 1303 1394 253 427 520 602 677 747 814 877 937 1018 1131 1231 1332 1425 262 441 537 622 699 771 840 905 967 1050 1166 1269 1373 1468

359 583 702 806

535 710 767 803 830 851 880 727 809 861 901 934 978 585 788 849 888 917 941 973 801 890 947 990 1025 1073 633 862 929 971 1002 1027 1062 873 967 1028 1075 1112 1164 679 933 1004 1049 1082 1109 1146 941 1041 1106 1155 1195 1250 723 1002 1077 1125 1160 1188 1227 1006 1111 1180 1232 1274 1332 1175 1314 1439 1566 1685 1226 1369 1498 1630 1752 1264 1411 1543 1678 1802 1294 1444 1578 1716 1842 1336 1489 1627 1768 1897 1094 1217 1328 1442 1547 1206 1340 1459 1581 1694 1279 1419 1544 1672 1789 1335 1479 1608 1740 1861 1380 1528 1661 1796 1920

694 724 748 782 1095 770 803 829 865 1226 840 874 902 940 1344 911 947 977 1018 1466 978 1016 1047 1089 1578

1442 862 925 965 1596 959 1029 1073 1733 1046 1121 1168 1872 1134 1215 1265 2000 1215 1300 1354

200,000 or more

1225 1265 1289 1307 1321 1339 1188 1280 1340 1386 1423 1475 2180 2315 2400 2464 2515 2584 2106 2289 2408 2498 2571 2672 1635 1746 1815 1866 1907 1962

Income
$0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 120,000 140,000 160,000 180,000 200,000

Wyoming
154 264 324 378 428 475 521 564 606 167 285 349 407 460 510 558 604 648 175 298 365 425 480 532 581 629 675

4.0000%
181 308 377 438 495 548 599 647 694 186 316 386 449 506 561 613 662 710 193 327 399 463 523 578 632 682 731
1

Note. Alaska does not have a state sales tax. Alaska residents should follow the instructions on the next page to determine their local sales tax amount.
The rates for California, the District of Columbia, Massachusetts, Minnesota, Nevada, and North Carolina increased during 2009, so the rates given are averaged over the year. 2 The California table includes the 1% uniform local sales tax rate in addition to the 7.0034% state sales tax rate. 3 The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.4264% state sales tax rate. 4 Residents of Salem County should deduct only half of the amount in the state table.

200,000 or more

663 708 736 757 774 797 743 792 823 846 865 890 816 869 902 926 946 973 890 946 982 1008 1030 1058 959 1019 1056 1084 1107 1137 1328 1404 1452 1487 1516 1554

A-13

Which Optional Local Sales Tax Table Should I Use?
IF you live in the state of... Alaska Arizona Arkansas California Colorado AND you live in... Any locality Mesa, Phoenix, or Tucson Chandler, Gilbert, Glendale, Peoria, Scottsdale, Tempe, Yuma, or any other locality Any locality Los Angeles County Arvada, Aurora, City of Boulder, Fort Collins, Greeley, Longmont, Thornton, or Westminster Adams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/Denver County, El Paso County, Jefferson County, Lakewood, Larimer County, City of Pueblo, Pueblo County, or any other locality Georgia Illinois Louisiana Missouri New York Any locality Any locality Any locality Any locality New York City, or one of the following counties: Albany, Allegany, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Seneca, Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or Yates Any other locality Any locality Cherokee, Chesterfield, Darlington, Dillon, Horry, Jasper, Lee, Lexington, or Myrtle Beach Any other locality Any locality Any locality Any locality THEN use Local Table... C A B C A B A

B A C C A

D A B C C B B

North Carolina South Carolina Tennessee Utah Virginia

2009 Optional Local Sales Tax Tables for Certain Local Jurisdictions
(Based on a local sales tax rate of 1 percent)
Income At least $0 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 100,000 120,000 140,000 160,000 180,000 But less than $20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 100,000 120,000 140,000 160,000 180,000 200,000

Local Table A
Exemptions
1 2 3 4 5 Over 5 1

Local Table B
Exemptions
2 3 4 5 Over 5 1

Local Table C
Exemptions
2 3 4 5 Over 5 1

Local Table D
Exemptions
2 3 4 5 Over 5

37 61 74 85 96 106 116 125 134 147 164 180 197 213

41 67 81 93 105 115 126 136 145 158 177 194 211 227

44 46 47 49 71 74 76 79 85 89 91 95 98 102 105 109 110 121 132 142 152 166 185 202 220 237 114 126 137 147 157 171 191 209 227 244 117 129 141 151 162 176 196 214 232 249 122 134 146 157 167 182 202 221 240 257

45 51 55 59 61 65 56 64 69 73 76 81 72 82 88 93 96 102 89 101 109 115 120 126 86 98 105 110 115 121 106 120 129 136 142 150 99 112 120 126 131 138 121 137 147 155 162 170 111 122 132 142 152 165 184 201 218 235 124 136 148 159 170 184 204 222 241 258 133 146 158 170 181 196 217 236 256 274 140 153 166 178 190 205 227 247 267 285 146 159 172 185 197 213 235 255 276 295 153 168 181 194 207 223 246 267 289 308 135 148 160 172 183 198 219 237 256 274 152 167 180 193 205 221 244 264 285 304 164 179 193 207 219 237 261 282 304 323 172 188 203 217 230 248 273 296 318 339 179 196 211 226 239 258 284 307 330 351 189 206 222 237 252 271 298 322 346 368

36 62 76 88 100 111 122 132 141 155 173 190 207 224

39 65 80 93 105 117 128 138 148 162 181 199 217 233

40 68 83 96 109 120 132 142 153 167 186 204 222 239

41 42 43 69 70 72 85 86 88 98 100 102 111 123 134 145 156 170 190 208 226 243 113 125 137 148 158 173 193 211 230 247 115 128 140 151 162 176 197 215 234 252

200,000 or more

298 316 327 336 343 352 323 351 370 385 397 413 365 402 427 445 461 482 310 322 329 334 339 345

A-14
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