Instructions For Form 1040-Ss - U.s. Self-Employment Tax Return (Including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Department Of The Treasury Internal Revenue Service - 2009 Page 4
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10•
2009. For an example of how to do this,
government retiree credit. To find out if
Complete lines 13b through 13d if you
see chapter 3 of Pub. 505, Tax
legislation was enacted, go to
want your refund deposited to only one
Withholding and Estimated Tax.
gov.
account.
Otherwise, we will send you a check.
Line 7
Government retiree credit. You can
Note. If you do not want your refund
take the government retiree credit if you
If you, or your spouse if filing a joint
directly deposited to your account, do not
received a pension or annuity payment in
return, had more than one employer for
check the box on line 13a. Draw a line
2009 for service performed for the U.S.
2009 and total wages of more than
through the boxes on lines 13b and 13d.
Government, state or local government,
$106,800, too much social security tax
or territory government (or any agency of
may have been withheld. You can take a
The IRS is not responsible for a
one or more of these) and the service
!
credit on this line for the amount withheld
lost refund if you enter the wrong
was not covered by social security. The
in excess of $6,621.60. But if any one
account information. Check with
CAUTION
credit is $250 ($500 if married filing jointly
employer withheld more than $6,621.60,
your financial institution to make sure
and both you and your spouse received a
you must ask that employer to refund the
your direct deposit will be accepted and to
qualifying pension or annuity).
excess to you. You cannot claim it on
get the correct routing and account
Form 1040-SS. Figure this amount
numbers. Do not use the routing number
However, you cannot take this credit if
separately for you and your spouse. You
on a deposit slip if it is different from the
you received a $250 economic recovery
must attach Forms W-2AS, W-2CM,
routing number on your checks.
payment in 2009. You may have received
W-2GU, W-2VI, or 499R-2/W-2PR. See
an economic recovery payment if, during
You cannot request a deposit of your
chapter 3 of Pub. 505 for more
November 2008, December 2008, or
refund to an account that is not in your
information.
January 2009, you received: social
name (such as your tax preparer’s own
security benefits, supplemental security
Line 9
account).
income benefits, railroad retirement
If, during 2009, you were a bona fide
If the direct deposit to your account(s)
benefits, or veterans disability
resident of Puerto Rico and an eligible
is different from the amount you
compensation or pension benefits. No
trade adjustment assistance (TAA)
expected, you will receive an explanation
government retiree credit will be allowed
recipient, alternative TAA (ATAA)
in the mail about 2 weeks after your
if:
recipient, reemployment trade adjustment
refund is deposited.
•
You file a joint return,
assistance (RTAA) recipient, or Pension
•
TreasuryDirect®. You can request a
Both you and your spouse received a
Benefit Guaranty Corporation (PBGC)
deposit of your refund to a
qualifying pension or annuity, and
pension recipient, see Form 8885, Health
•
TreasuryDirect® online account to buy
Both of you received an economic
Coverage Tax Credit, to figure the
U.S. Treasury marketable securities and
recovery payment in 2009.
amount of your credit, if any.
savings bonds. For more information, go
However, if only one of you received an
to
See chapter 1 of Pub. 570, Tax Guide
economic recovery payment in 2009, the
for Individuals With Income From U.S.
U.S. Series I Savings Bonds. You can
government retiree credit is $250.
Possessions, for the bona fide residency
use your refund to buy up to $5,000 in
rules.
To see if you qualify for this credit,
U.S. Series I Savings Bonds. The amount
complete the worksheet below.
you request must be a multiple of $50.
Line 10
You do not need a TreasuryDirect®
Bona fide residents of Puerto Rico and
Lines 13a Through 13d
account to do this. See the Form 8888
American Samoa will claim this credit by
instructions for details.
If you want us to directly deposit the
filing Form 1040-SS if they do not have a
amount shown on line 13a to your
Line 13a
requirement to file Form 1040. Bona fide
checking or savings account at a U.S.
residents of the CNMI, Guam, and the
Check the box on line 13a and attach
bank or other U.S. financial institution
USVI will receive this credit from their
Form 8888 if you want to split the direct
(such as a mutual fund, brokerage firm, or
territory governments.
deposit of your refund among two or three
credit union):
•
accounts.
At the time these instructions went
Check the box on line 13a and attach
!
to print, Congress was considering
Form 8888, Direct Deposit of Refund to
If you file a joint return, check the box
legislation that would change how
More Than One Account, if you want to
on line 13a and attach Form 8888, or fill
CAUTION
bona fide residents of American Samoa
split the direct deposit of your refund
in lines 13b through 13d, your spouse
and Puerto Rico will claim the
among two or three accounts; or
may get at least part of the refund.
Government Retiree Credit Worksheet — Line 10
Keep for Your Records
1. Did you (or your spouse, if filing jointly) receive a pension or annuity in 2009 for services
performed as an employee of the U.S. Government or any U.S. state, local, or territory
government from work not covered by social security? This does not include any pension or
annuity reported on Form W-2.
No.
You do not qualify for the government retiree credit. Do not fill out
the rest of this worksheet.
Yes. Go to line 2.
2. Did you (or your spouse, if filing jointly) receive an economic recovery payment in 2009? You may
have received this payment if you received social security benefits, supplemental security
income, railroad retirement benefits, or veterans disability compensation or pension benefits.
Yes. Enter -0-. (Exception: Enter $250 if married filing jointly and the
}
spouse who received the pension or annuity did not receive an
economic recovery payment.)
. . . . . . . . . . . 2.
No.
Enter $250 ($500 if married filing jointly and the answer on line 1
was “Yes” for both spouses).
3. Government retiree credit. If the amount on line 2 is greater than -0-, enter it on
Form 1040-SS, line 10.
SS-4
Instructions for Form 1040-SS (2009)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2007
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2008
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2005
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2010
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2006
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2002
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2011
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2003
Financial
Related Categories
Parent category: Financial