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 5
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Line 13b
A convenience fee will be charged by
You or your spouse cannot be claimed
the service provider. Fees may vary
as a dependent on someone else’s U.S.
The routing number for your financial
among the providers. You will be told
income tax return.
institution must be nine digits. The first
•
what the fee is during the transaction and
You had three or more qualifying
two digits must be 01 through 12 or 21
you will have the option to either continue
children (defined below).
through 32. Otherwise, the direct deposit
or cancel the transaction. You also can
will be rejected and a check sent instead.
Qualifying child. A qualifying child for
find out what the fee will be by calling the
purposes of the additional child tax credit
Ask your financial institution for the
provider’s toll-free automated customer
is a child who:
correct routing number to enter on line
service number or visiting the provider’s
1. Is your son, daughter, stepchild,
13b if:
website shown below.
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foster child, brother, sister, stepbrother,
Your deposit is to a savings account
stepsister, or a descendant of any of them
that does not allow you to write checks, or
•
Link2Gov Corporation
(for example, your grandchild, niece, or
Your checks state they are payable
1-888-PAY-1040
TM
(1-888-729-1040)
nephew). A foster child is any child placed
through a financial institution different
with you by an authorized placement
1-888-658-5465 (Customer Service)
from the one at which you have your
agency or by a judgment, decree, or other
checking account.
order of any court of competent
Line 13c
RBS WorldPay, Inc.
jurisdiction.
TM
1-888-9-PAY-TAX
(1-888-972-9829)
2. Was under 17 at the end of 2009.
Check the appropriate box for the type of
1-877-517-4881 (Customer Service)
3. Was younger than you (or your
account. Do not check more than one
spouse, if filing jointly) or was
box. You must check the correct box to
permanently and totally disabled (see
ensure your deposit is accepted. For a
Official Payments Corporation
Permanently and totally disabled in the
TreasuryDirect® online account, check
TM
1-888-UPAY-TAX
(1-888-872-9829)
2009 Instructions for Form 1040, line 6c).
the “Savings” box.
1-877-754-4413 (Customer Service)
4. Did not provide over half of his or
Line 13d
her own support for 2009.
The account number can be up to 17
5. Lived with you for more than half of
Note. These telephone numbers are not
characters (both numbers and letters).
2009. If the child did not live with you for
toll free in American Samoa.
Include hyphens but omit spaces and
the required time, see Exception to time
special symbols. Enter the number from
lived with you in the 2009 Instructions for
Pay by Electronic Federal Tax Payment
left to right and leave any unused boxes
Form 1040, line 6c.
System (EFTPS). EFTPS is a free tax
blank. Do not include the check number.
6. Did not file a joint return for 2009
payment system that allows you to make
(or filed a joint return for 2009 only as a
payments online or by phone. You can
Some financial institutions will not
claim for refund and neither spouse would
schedule one-time or recurring payments
!
allow a joint refund to be
have had a tax liability if they had filed
for withdrawal from your checking or
deposited to an individual account.
CAUTION
separate returns).
savings account up to 365 days in
If the direct deposit is rejected, a check
7. Was a U.S. citizen, U.S. national,
advance. You can also modify or cancel
will be sent instead. The IRS is not
or a U.S. resident alien.
payments up to 2 business days before
responsible if a financial institution rejects
the scheduled withdrawal date. To use
a direct deposit.
Note. An adopted child is always
EFTPS, enroll online at or
treated as your own child. An adopted
call Customer Service at 1-800-555-4477
Line 14
child includes a child lawfully placed with
(for business accounts) or
Enter on line 14 the amount, if any, of the
you for legal adoption. If you are a U.S.
1-800-316-6541 (for individual accounts)
overpayment on line 12 you want applied
citizen or U.S. national and your adopted
to receive an enrollment form and
to your 2010 estimated tax. The election
child lived with you all year as a member
instructions by mail. TTY/TDD help is
to apply part or all of the overpaid amount
of your household, that child meets the
available by calling 1-800-733-4829.
to your 2010 estimated tax cannot be
citizen test.
Spanish-speaking assistance is available
changed later.
at 1-800-244-4829.
Information about your qualifying
Line 15—Amount You Owe
child. In Part I, line 2, enter the
Note. These telephone numbers are not
qualifying child’s name, social security
toll free in American Samoa.
Pay by Check or Money Order
number, and relationship to you. If you
have more than six qualifying children,
Part II—Bona Fide
Enclose your check or money order for
attach a statement to Form 1040-SS with
the full amount due with Form 1040-SS.
Residents of Puerto Rico
the required information. If the child
Make it payable to the “United States
meets the conditions to be a qualifying
Claiming Additional Child
Treasury.” Do not send cash. Do not
child of any other person (other than your
attach the payment to your return. Enter
Tax Credit
spouse if filing jointly) for 2009, see
“2009 Form 1040-SS” and your name,
Qualifying child of more than one person
address, daytime phone number, and
If, during 2009, you were a bona fide
in the 2009 Instructions for Form 1040,
social security number (SSN) on your
resident of Puerto Rico and you qualify to
line 6c.
payment. If you are filing a joint return,
claim the additional child tax credit, you
enter the SSN shown first on your Form
must list your qualifying children in Part I,
Line 1
1040-SS.
line 2. Also complete Part II and the
For purposes of figuring the additional
worksheet on page SS-6 to figure the
To help process your payment, enter
child tax credit, you must report all of your
amount of your credit.
the amount on the right side of the check
income derived from sources within
like this: $ XXX.XX. Do not use dashes or
You must have three or more
Puerto Rico that is excluded from U.S. tax
!
lines (for example, do not enter “$ XXX – ”
qualifying children to claim the
because you were a bona fide resident of
xx
or “$ XXX
”).
additional child tax credit.
Puerto Rico. This includes items such as
CAUTION
100
wages, interest, dividends, taxable
Pay Electronically
Qualifying for the Credit
pensions and annuities, and taxable
Pay by credit or debit card. To pay by
You may be able to claim the additional
social security benefits. Also include any
credit or debit card, call toll-free or visit
child tax credit for 2009 if all of the
profit or (loss) from Part III, line 36, and
the website of one of the service
following apply.
Part IV, line 27. For more information on
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providers listed later on this page and
You were a bona fide resident of
these and other types of income to
follow the instructions. You will be asked
Puerto Rico (see Pub. 570).
include on line 1, see the Form 1040
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to provide your SSN. If you do not have
Social security and Medicare taxes
instructions. See Pub. 570, chapter 2, for
and are not eligible to get an SSN, use
were withheld from your wages or you
the rules to use in determining your
your IRS-issued ITIN instead.
paid self-employment tax.
Puerto Rican source income.
SS-5
Instructions for Form 1040-SS (2009)
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