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2009 Federal Tax Forms

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2009 Federal Tax Forms

2009 federal tax forms Part Four -   Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. 2009 federal tax forms These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. 2009 federal tax forms Other adjustments to income are discussed elsewhere. 2009 federal tax forms See Table V below. 2009 federal tax forms Table V. 2009 federal tax forms Other Adjustments to Income  Use this table to find information about other adjustments to income not covered in this part of the publication. 2009 federal tax forms IF you are looking for more information about the deduction for. 2009 federal tax forms . 2009 federal tax forms . 2009 federal tax forms THEN see. 2009 federal tax forms . 2009 federal tax forms . 2009 federal tax forms Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. 2009 federal tax forms Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 2009 federal tax forms Moving expenses Publication 521, Moving Expenses. 2009 federal tax forms Part of your self-employment tax Chapter 22. 2009 federal tax forms Self-employed health insurance Chapter 21. 2009 federal tax forms Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). 2009 federal tax forms Penalty on the early withdrawal of savings Chapter 7. 2009 federal tax forms Contributions to an Archer MSA Publication 969. 2009 federal tax forms Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. 2009 federal tax forms Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. 2009 federal tax forms Expenses from the rental of personal property Chapter 12. 2009 federal tax forms Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. 2009 federal tax forms Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. 2009 federal tax forms S. 2009 federal tax forms Citizens and Resident Aliens Abroad. 2009 federal tax forms Jury duty pay given to your employer Chapter 12. 2009 federal tax forms Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2009 federal tax forms Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. 2009 federal tax forms Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. 2009 federal tax forms Table of Contents 17. 2009 federal tax forms   Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. 2009 federal tax forms   AlimonyIntroductionSpouse or former spouse. 2009 federal tax forms Divorce or separation instrument. 2009 federal tax forms Useful Items - You may want to see: General RulesMortgage payments. 2009 federal tax forms Taxes and insurance. 2009 federal tax forms Other payments to a third party. 2009 federal tax forms Instruments Executed After 1984Payments to a third party. 2009 federal tax forms Exception. 2009 federal tax forms Substitute payments. 2009 federal tax forms Specifically designated as child support. 2009 federal tax forms Contingency relating to your child. 2009 federal tax forms Clearly associated with a contingency. 2009 federal tax forms How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. 2009 federal tax forms   Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Georgia

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Albany 235 Roosevelt Ave.
Albany, GA 31701

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(229) 430-8401
Athens 355 E. Hancock Ave.
Athens, GA 30601

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(706) 546-2008
Atlanta (Koger) 2888 Woodcock Blvd.
Atlanta, GA 30341

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(404) 338-7962 
Atlanta (Summit)  401 W. Peachtree St. NW
Atlanta, GA 30308 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(404) 338-7962 
Augusta  Bldg 3 - 3154 Perimeter Pkwy
Augusta GA 30909

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(706) 868-1374 
Columbus  6068 Business Park Drive
Suite 124.
Columbus, GA 31909 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(706) 494-9079 
Dalton   1008 Professional Blvd.
Dalton, Ga. 30720 

Monday, Wednesday, Friday - 9:00 a.m.-4:00 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(404) 338-7962 
Gainesville  329 Oak St
Gainesville, GA
30501 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(770) 536-2235 
Macon  435 2nd Street
Macon GA 31201

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(478) 752-6770 
Rome  600 E. First St.
Rome, GA 30161 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 
 

Services Provided

(706) 291-5680 
Savannah  # 9 Park of Commerce Blvd.
Savannah, GA 31405 

Monday-Friday - 8:30 a.m.-4:30 p.m.  
 

Services Provided

(912) 651-1430 
Smyrna/Marietta  1899 Powers Ferry Rd.
Atlanta, GA 30339 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(404) 338-7962 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (404) 338-8099 in Atlanta or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
401 W. Peachtree St. NW
Stop 902-D
Atlanta, GA 30308

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 2009 Federal Tax Forms

2009 federal tax forms Publication 570 - Introductory Material Table of Contents Future developments. 2009 federal tax forms What's New Reminders IntroductionOrdering forms and publications. 2009 federal tax forms Tax questions. 2009 federal tax forms Useful Items - You may want to see: Future developments. 2009 federal tax forms For information about any additional changes to the 2013 tax law affecting Pub. 2009 federal tax forms 570, please go to www. 2009 federal tax forms irs. 2009 federal tax forms gov/pub570. 2009 federal tax forms What's New Maximum income subject to social security tax. 2009 federal tax forms . 2009 federal tax forms  For 2013, the maximum amount of self-employment income subject to social security is $113,700. 2009 federal tax forms Optional methods to figure net earnings. 2009 federal tax forms . 2009 federal tax forms  For 2013, the maximum income for using the optional methods is $4,640. 2009 federal tax forms Additional Medicare Tax. 2009 federal tax forms  Beginning in 2013, you may be required to pay Additional Medicare Tax. 2009 federal tax forms Also, you may need to report Additional Medicare Tax withheld by your employer. 2009 federal tax forms For more information, see Additional Medicare Tax under Special Rules for Completing Your U. 2009 federal tax forms S. 2009 federal tax forms Tax Return in chapter 4. 2009 federal tax forms Net Investment Income Tax. 2009 federal tax forms  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. 2009 federal tax forms 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. 2009 federal tax forms Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. 2009 federal tax forms Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. 2009 federal tax forms The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 2009 federal tax forms For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. 2009 federal tax forms Reminders Individual taxpayer identification numbers (ITINs) for aliens. 2009 federal tax forms  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. 2009 federal tax forms For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. 2009 federal tax forms Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). 2009 federal tax forms If you already have an ITIN, enter it wherever your SSN is requested on your tax return. 2009 federal tax forms Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. 2009 federal tax forms The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. 2009 federal tax forms Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. 2009 federal tax forms Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. 2009 federal tax forms irs. 2009 federal tax forms gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. 2009 federal tax forms An ITIN is for tax use only. 2009 federal tax forms It does not entitle you to social security benefits or change your employment or immigration status under U. 2009 federal tax forms S. 2009 federal tax forms law. 2009 federal tax forms Electronic filing. 2009 federal tax forms . 2009 federal tax forms  You can e-file Form 1040-SS. 2009 federal tax forms For general information about  electronic filing, visit www. 2009 federal tax forms irs. 2009 federal tax forms gov/efile. 2009 federal tax forms Earned income credit (EIC). 2009 federal tax forms  Generally, if you are a bona fide resident of a U. 2009 federal tax forms S. 2009 federal tax forms possession, you cannot claim the EIC on your U. 2009 federal tax forms S. 2009 federal tax forms tax return. 2009 federal tax forms However, certain U. 2009 federal tax forms S. 2009 federal tax forms possessions may allow bona fide residents to claim the EIC on their possession tax return. 2009 federal tax forms To claim the EIC on your U. 2009 federal tax forms S. 2009 federal tax forms tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. 2009 federal tax forms If you have a child, the child must have lived with you in the United States for more than half the year. 2009 federal tax forms For this purpose, the United States includes only the 50 states and the District of Columbia. 2009 federal tax forms Special rules apply to military personnel stationed outside the United States. 2009 federal tax forms For more information on this credit, see Publication 596, Earned Income Credit. 2009 federal tax forms Form 8938, Statement of Specified Foreign Financial Assets. 2009 federal tax forms  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. 2009 federal tax forms S. 2009 federal tax forms income tax return with the IRS. 2009 federal tax forms If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. 2009 federal tax forms See Bona fide resident of a U. 2009 federal tax forms S. 2009 federal tax forms possession, in the Instructions for Form 8938 for more details. 2009 federal tax forms For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. 2009 federal tax forms irs. 2009 federal tax forms gov/businesses/corporations/article/0,,id=236667,00. 2009 federal tax forms html. 2009 federal tax forms If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. 2009 federal tax forms Change of address. 2009 federal tax forms  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. 2009 federal tax forms S. 2009 federal tax forms possession tax administration, if appropriate. 2009 federal tax forms Mail Form 8822 to the Internal Revenue Service Center or U. 2009 federal tax forms S. 2009 federal tax forms possession tax administration for your old address (addresses for the Service Centers are on the back of the form). 2009 federal tax forms If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. 2009 federal tax forms Photographs of missing children. 2009 federal tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2009 federal tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2009 federal tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2009 federal tax forms Introduction This publication discusses how to treat income received from the following U. 2009 federal tax forms S. 2009 federal tax forms possessions on your tax return(s). 2009 federal tax forms American Samoa. 2009 federal tax forms The Commonwealth of Puerto Rico (Puerto Rico). 2009 federal tax forms The Commonwealth of the Northern Mariana Islands (CNMI). 2009 federal tax forms Guam. 2009 federal tax forms The U. 2009 federal tax forms S. 2009 federal tax forms Virgin Islands (USVI). 2009 federal tax forms Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. 2009 federal tax forms Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. 2009 federal tax forms Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. 2009 federal tax forms Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. 2009 federal tax forms You may have to file a U. 2009 federal tax forms S. 2009 federal tax forms tax return only, a possession tax return only, or both returns. 2009 federal tax forms This generally depends on whether you are a bona fide resident of the possession. 2009 federal tax forms In some cases, you may have to file a U. 2009 federal tax forms S. 2009 federal tax forms return, but will be able to exclude income earned in a possession from U. 2009 federal tax forms S. 2009 federal tax forms tax. 2009 federal tax forms You can find illustrated examples of some of the additional forms required in chapter 5. 2009 federal tax forms If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. 2009 federal tax forms S. 2009 federal tax forms income tax return, the information in chapter 4 will tell you how to file your U. 2009 federal tax forms S. 2009 federal tax forms tax return. 2009 federal tax forms This information also applies if you have income from U. 2009 federal tax forms S. 2009 federal tax forms insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. 2009 federal tax forms These other U. 2009 federal tax forms S. 2009 federal tax forms insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. 2009 federal tax forms If you need information on U. 2009 federal tax forms S. 2009 federal tax forms taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. 2009 federal tax forms S. 2009 federal tax forms possession, write to the tax department of that possession. 2009 federal tax forms Their addresses are provided in chapter 3 under the individual headings for each possession. 2009 federal tax forms Comments and suggestions. 2009 federal tax forms   We welcome your comments about this publication and your suggestions for future editions. 2009 federal tax forms   You can send us comments from www. 2009 federal tax forms irs. 2009 federal tax forms gov/formspubs/. 2009 federal tax forms Click on “More Information”and then on “Comment on Tax Forms and Publications. 2009 federal tax forms ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. 2009 federal tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2009 federal tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2009 federal tax forms   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2009 federal tax forms Ordering forms and publications. 2009 federal tax forms   Visit www. 2009 federal tax forms irs. 2009 federal tax forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2009 federal tax forms Internal Revenue Service 1201 N. 2009 federal tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2009 federal tax forms   If you have a tax question, check the information available on IRS. 2009 federal tax forms gov or call 1-800-829-1040. 2009 federal tax forms We cannot answer tax questions sent to either of the above addresses. 2009 federal tax forms You can get the necessary possession tax forms at the tax office for the appropriate possession. 2009 federal tax forms The office addresses are given in chapter 3. 2009 federal tax forms Useful Items - You may want to see: Publication 54 Tax Guide for U. 2009 federal tax forms S. 2009 federal tax forms Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. 2009 federal tax forms S. 2009 federal tax forms Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. 2009 federal tax forms S. 2009 federal tax forms Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. 2009 federal tax forms S. 2009 federal tax forms Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. 2009 federal tax forms S. 2009 federal tax forms Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. 2009 federal tax forms S. 2009 federal tax forms Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications