| Publication 17 |
2008 Tax Year |
Publication 17 - Additional Material
2008 Tax Computation Worksheet—Line 44
|
|
See the instructions for line 44 in the instructions for Form 1040 to see if you must use the worksheet below to figure your
tax. |
| Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified
Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income
Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking
up. Enter the result on the appropriate line of the form or worksheet that you are completing.
|
Section A—Use if your filing status is Single. Complete the row below that applies to you.
Taxable income.
If line 43 is—
|
(a)
Enter the amount from line 43
|
(b)
Multiplication amount
|
(c)
Multiply
(a) by (b)
|
(d)
Subtraction amount
|
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44
|
| At least $100,000 but not over $164,550 |
$ |
× 28% (.28) |
$ |
$ 6,021.75 |
$ |
| Over $164,550 but not over $357,700 |
$ |
× 33% (.33) |
$ |
$ 14,249.25 |
$ |
| Over $357,700 |
$ |
× 35% (.35) |
$ |
$ 21,403.25 |
$ |
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies
to you.
Taxable income.
If line 43 is—
|
(a)
Enter the amount from line 43
|
(b)
Multiplication amount
|
(c)
Multiply
(a) by (b)
|
(d)
Subtraction amount
|
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44
|
| At least $100,000 but not over $131,450 |
$ |
× 25% (.25) |
$ |
$ 7,312.50 |
$ |
| Over $131,450 but not over $200,300 |
$ |
× 28% (.28) |
$ |
$ 11,256.00 |
$ |
| Over $200,300 but not over $357,700 |
$ |
× 33% (.33) |
$ |
$ 21,271.00 |
$ |
| Over $357,700 |
$ |
× 35% (.35) |
$ |
$ 28,425.00 |
$ |
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income.
If line 43 is—
|
(a)
Enter the amount from line 43
|
(b)
Multiplication amount
|
(c)
Multiply
(a) by (b)
|
(d)
Subtraction amount
|
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44
|
| At least $100,000 but not over $100,150 |
$ |
× 28% (.28) |
$ |
$ 5,628.00 |
$ |
| At least $100,150 but not over $178,850 |
$ |
× 33% (.33) |
$ |
$ 10,635.00 |
$ |
| Over $178,850 |
$ |
× 35% (.35) |
$ |
$ 14,212.50 |
$ |
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable income.
If line 43 is—
|
(a)
Enter the amount from line 43
|
(b)
Multiplication amount
|
(c)
Multiply
(a) by (b)
|
(d)
Subtraction amount
|
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44
|
| At least $100,000 but not over $112,650 |
$ |
× 25% (.25) |
$ |
$ 4,937.50 |
$ |
| Over $112,650 but not over $182,400 |
$ |
× 28% (.28) |
$ |
$ 8,317.00 |
$ |
| Over $182,400 but not over $357,700 |
$ |
× 33% (.33) |
$ |
$ 17,437.00 |
$ |
| Over $357,700 |
$ |
× 35% (.35) |
$ |
$ 24,591.00 |
$ |
Your Rights as a Taxpayer
This section explains some of your most important rights as a taxpayer, including the examination, appeal, collection, and
refund processes.
Declaration of Taxpayer Rights
Protection of your rights.
IRS employees will explain and protect your rights as a taxpayer throughout your contact with us.
Privacy and confidentiality.
The IRS will not disclose to anyone the information you give us, except as authorized by law. You have the right to
know why we are asking you for information, how we will use it, and what will happen if you do not provide requested information.
Professional and courteous service.
If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should
tell that employee's supervisor. If the supervisor's response is not satisfactory, you should write to the IRS director for
your area or the center where you filed your return.
Representation.
You may either represent yourself or, with proper written authorization, have someone else represent you in your place.
Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant,
or enrolled agent. If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview
in most cases.
You can have someone accompany you at an interview. You may make sound recordings of any meetings with our examination,
appeal, or collection personnel, provided you tell us in writing 10 days before the meeting.
Payment of only the correct amount of tax.
You are responsible for paying only the correct amount of tax due under the law—no more, no less. If you cannot pay
all of your tax when it is due, you may be able to make monthly installment payments.
Help with unresolved tax problems.
The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Your
local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. For more
information, see Contacting your Taxpayer Advocate under How To Get Tax Help.
Appeals and judicial review.
If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to
ask the Appeals Office to review your case. You may also ask a court to review your case.
Relief from certain penalties and interest.
The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied
on the incorrect advice of an IRS employee. We will waive interest that is the result of certain errors or delays caused by
an IRS employee.
We accept most taxpayers' returns as filed. If we inquire about your return or select it for examination, it does not suggest
that you are dishonest. The inquiry or examination may or may not result in more tax. We may close your case without change
or you may receive a refund.
The process of selecting a return for examination usually begins in one of two ways. First, we use computer programs to identify
returns that may have incorrect amounts. These programs may be based on information returns, such as Forms 1099 and W-2, on
studies of past examinations, or on certain issues identified by compliance projects. Second, we use information from outside
sources that indicates that a return may have incorrect amounts. These sources may include newspapers, public records, and
individuals. If we determine that the information is accurate and reliable, we may use it to select a return for examination.
Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow
in examinations. The following sections give an overview of how we conduct examinations.
By mail.
We handle many examinations and inquiries by mail. We will send you a letter with either a request for more information
or a reason why we believe a change to your return may be needed. You can respond by mail or you can request a personal interview
with an examiner. If you mail us the requested information or provide an explanation, we may or may not agree with you, and
we will explain the reasons for any changes. Please do not hesitate to write to us about anything you do not understand.
By interview.
If we notify you that we will conduct your examination through a personal interview, or you request such an interview,
you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and
the IRS. If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. If you do
not agree with these changes, you can meet with the examiner's supervisor.
Repeat examinations.
If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax
liability, please contact us as soon as possible so we can see if we should discontinue the examination.
If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of IRS. Most differences
can be settled without expensive and time-consuming court trials. Your appeal rights are explained in detail in both Publication
5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal
Rights, and Claims for Refund.
If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U.S.
Tax Court, U.S. Court of Federal Claims, or the U.S. District Court where you live. If you take your case to court, the IRS
will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the
IRS, and meet certain other conditions. If the court agrees with you on most issues in your case and finds that our position
was largely unjustified, you may be able to recover some of your administrative and litigation costs. You will not be eligible
to recover these costs unless you tried to resolve your case administratively, including going through the appeals system,
and you gave us the information necessary to resolve the case.
Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes.
It describes:
-
What to do when you owe taxes. It describes what to do if you get a tax bill and what to do if you think your bill is wrong.
It also covers making installment payments, delaying collection action, and submitting an offer in compromise.
-
IRS collection actions. It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property.
Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights.
Innocent spouse relief.
Generally, both you and your spouse are each responsible for paying the full amount of any tax, interest, and penalties
due on your joint return. However, if you qualify for innocent spouse relief, you may be relieved of all or part of the joint
liability. To request relief, you must file Form 8857, Request for Innocent Spouse Relief, no later than 2 years after the
date on which the IRS first attempted to collect the tax from you. For example, the 2-year period for filing your claim may
start if the IRS applies your tax refund from 1 year to the taxes that you and your spouse owe for another year. For more
information on innocent spouse relief, see Publication 971, Innocent Spouse Relief, and Form 8857.
Potential Third Party Contacts
Generally, the IRS will deal directly with you or your duly authorized representative. However, we sometimes talk with other
persons if we need information that you have been unable to provide, or to verify information we have received. If we do contact
other persons, such as a neighbor, bank, employer, or employees, we will generally need to tell them limited information,
such as your name. The law prohibits us from disclosing any more information than is necessary to obtain or verify the information
we are seeking. Our need to contact other persons may continue as long as there is activity in your case. If we do contact
other persons, you have a right to request a list of those contacted.
You may file a claim for refund if you think you paid too much tax. You must generally file the claim within 3 years from
the date you filed your original return or 2 years from the date you paid the tax, whichever is later. The law generally provides
for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. Publication
556 has more information on refunds.
If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was
due (including extensions) to get that refund.
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from
the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
Contacting your Taxpayer Advocate.
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers
who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal
channels, or who believe that an IRS system or procedure is not working as it should.
You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059
to see if you are eligible for assistance. You can also call or write your local taxpayer advocate, whose phone number and
address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service—Your Voice at the
IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order),
or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.
Low Income Taxpayer Clinics (LITCs).
LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies
with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers who speak
English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area.
It is available at www.irs.gov or your local IRS office.
Free tax services.
To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains lists of
free tax information sources, including publications, services, and free tax education and assistance programs. It also has
an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone.
Accessible versions of IRS published products are available on request in a variety of alternative formats for people
with disabilities.
Free help with your return.
Free help in preparing your return is available nationwide from IRS-trained volunteers. The Volunteer Income Tax Assistance
(VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to
assist taxpayers age 60 and older with their tax returns. Many VITA sites offer free electronic filing and all volunteers
will let you know about credits and deductions you may be entitled to claim. To find the nearest VITA or TCE site, call 1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call
1-888-227-7669 or visit AARP's website at www.aarp.org/money/taxaide.
For more information on these programs, go to www.irs.gov and enter keyword “ VITA” in the upper right-hand corner.
Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to:
-
E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
-
Check the status of your 2008 refund. Go to www.irs.gov and click on Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper
return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2008 tax
return available so you can provide your social security number, your filing status, and the exact whole dollar amount of
your refund.
-
Download forms, instructions, and publications.
-
Order IRS products online.
-
Research your tax questions online.
-
Search publications online by topic or keyword.
-
View Internal Revenue Bulletins (IRBs) published in the last few years.
-
Figure your withholding allowances using the withholding calculator online at
www.irs.gov/individuals.
-
Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant.
-
Sign up to receive local and national tax news by email.
-
Get information on starting and operating a small business.
Phone. Many services are available by phone.
-
Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You
should receive your order within 10 days.
-
Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
-
Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can
explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance
Center for an appointment. To find the number, go to
www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
-
TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
-
TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
-
Refund information. To check the status of your 2008 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information
24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to
4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically).
Have your 2008 tax return available so you can provide your social security number, your filing status, and the exact whole
dollar amount of your refund. Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given
the date it will be issued, please wait until the next week before checking back.
-
Other refund information. To check the status of a prior year refund or amended return refund, call 1-800-829-1954.
Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality
of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls.
Another is to ask some callers to complete a short survey at the end of the call.
Walk-in. Many products and services are available on a walk-in basis.
-
Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications.
Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply
stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices
and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available
for research purposes.
-
Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee
can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve
a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking
with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an
IRS representative face-to-face. No appointment is necessary—just walk in. If you prefer, you can call your local Center and
leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business
days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special
need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find
the number of your local office, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within
10 days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:
-
Current-year forms, instructions, and publications.
-
Prior-year forms, instructions, and publications.
-
Tax Map: an electronic research tool and finding aid.
-
Tax law frequently asked questions.
-
Tax Topics from the IRS telephone response system.
-
Internal Revenue Code—Title 26 of the U.S. Code.
-
Fill-in, print, and save features for most tax forms.
-
Internal Revenue Bulletins.
-
Toll-free and email technical support.
-
Two releases during the year.
– The first release will ship the beginning of January 2009.
– The final release will ship the beginning of March 2009.
Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). The price is
discounted to $25 for orders placed prior to December 1, 2008.
Small Business Resource Guide 2009. This online guide is a must for every small business owner or any taxpayer about to start a business. This year's guide includes:
-
Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
-
All the business tax forms, instructions, and publications needed to successfully manage a business.
-
Tax law changes for 2009.
-
Tax Map: an electronic research tool and finding aid.
-
Web links to various government agencies, business associations, and IRS organizations.
-
“Rate the Product” survey—your opportunity to suggest changes for future editions.
-
A site map of the guide to help you navigate the pages with ease.
-
An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.
The information is updated during the year. Visit www.irs.gov and enter keyword “ SBRG” in the upper right-hand corner for more information.
Where To File
|
Note. Use this table only if you are an individual taxpayer filing your own return.
|
| |
|
AND use the zip code below according to the form you are filing and whether you are enclosing payment |
| |
|
Form 1040 |
Form 1040A |
Form 1040EZ |
| IF you live in... |
THEN send your return to... |
No payment enclosed |
Payment enclosed |
No payment enclosed |
Payment enclosed |
No payment enclosed |
Payment enclosed |
| Alabama, Florida, Georgia, North Carolina, South Carolina, Virginia |
Department of the Treasury
Internal Revenue Service Center
Atlanta, GA
|
39901–0002 |
39901–0102 |
39901–0015 |
39901–0115 |
39901–0014 |
39901–0114 |
| Alaska, Arizona, California, Colorado, Hawaii, Idaho, Illinois, Iowa, Kansas, Minnesota, Montana, Nebraska, Nevada, New Mexico,
North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming
|
Department of the Treasury
Internal Revenue Service Center
Fresno, CA
|
93888–0002 |
93888–0102 |
93888–0015 |
93888–0115 |
93888–0014 |
93888–0114 |
| Kentucky, Louisiana, Mississippi, Tennessee, Texas |
Department of the Treasury
Internal Revenue Service Center
Austin, TX
|
73301–0002 |
73301–0102 |
73301–0015 |
73301–0115 |
73301–0014 |
73301–0114 |
| Arkansas, Connecticut, Delaware, Indiana, Michigan, Missouri, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, West
Virginia
|
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO
|
64999–0002 |
64999–0102 |
64999–0015 |
64999–0115 |
64999–0014 |
64999–0114 |
| District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, Vermont |
Department of the Treasury
Internal Revenue Service Center
Andover, MA
|
05501–0002 |
05501–0102 |
05501–0015 |
05501–0115 |
05501–0014 |
05501–0114 |
| A foreign country, American Samoa, Puerto Rico (or are excluding income under Internal Revenue Code section 933), or use an
APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual status alien or nonpermanent resident of Guam* or the
Virgin Islands**
|
Department of the Treasury
Internal Revenue Service Center
Austin, TX, USA
|
73301–0215 |
73301–0215 |
|
* Permanent residents of Guam should use:
Department of Revenue and Taxation
Government of Guam, P.O. Box 23607
GMF, GU 96921
** Permanent residents of the Virgin Islands should use:
V.I. Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie, St. Thomas VI 00802
|
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