tions1377.com

Leadpct:-5/-5/Userid:DTDI1040AZ04-5/-5%Pt.
size:10DraftOktoPrintPAGER/XMLFileid:D:\USERS\d4rfb\documents\Epicfiles\2007\07I1040SAB.
xml(Init.
&date)Page1of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
DepartmentoftheTreasuryInternalRevenueService2007InstructionsforSchedulesA&B(Form1040)UseScheduleA(Form1040)tofigureyouritemizeddeductions.
Inmostcases,yourfederalincometaxwillbelessifyoutakethelargerofyouritemizeddeductionsoryourstandardInstructionsfordeduction.
Ifyouitemize,youcandeductapartofyourmedicalanddentalexpensesandun-ScheduleA,reimbursedemployeebusinessexpenses,andamountsyoupaidforcertaintaxes,interest,contributions,andmiscellaneousexpenses.
Youcanalsodeductcertaincasualtyandtheftlosses.
ItemizedIfyouandyourspousepaidexpensesjointlyandarefilingseparatereturnsfor2007,seePub.
504tofiguretheportionofjointexpensesthatyoucanclaimasitemizeddeductions.
DeductionsDonotincludeonScheduleAitemsdeductedelsewhere,suchasonForm1040orScheduleC,C-EZ,E,orF.
alsoexplainswhenyoucandeductcapitaltrists,psychoanalysts(medicalcareonly),SectionreferencesaretotheInternalexpensesandspecialcareexpensesfordis-andpsychologists.
RevenueCodeunlessotherwisenoted.
abledpersons.
Medicalexaminations,X-rayandlab-oratoryservices,insulintreatment,andIfyoureceivedadistributionwhirlpoolbathsyourdoctorordered.
fromahealthsavingsaccountWhat'sNewNursinghelp(includingyourshareoforamedicalsavingsaccountintheemploymenttaxespaid).
Ifyoupaid2007,seePub.
969tofigureStandardmileagerates.
The2007rateforsomeonetodobothnursingandhouse-yourdeduction.
useofyourvehicletogetmedicalcareis20work,youcandeductonlythecostofthecentsamile.
Thespecialrateforcharitablenursinghelp.
ExamplesofMedicalanduseofyourvehicletoprovidereliefrelatedHospitalcare(includingmealsandtoHurricaneKatrinahasexpired.
DentalPaymentsYouCanlodging),cliniccosts,andlabfees.
DeductStateandlocalgeneralsalestaxes.
Theop-Qualifiedlong-termcareservices(seetiontodeductstateandlocalgeneralsalesTotheextentyouwerenotreimbursed,youPub.
502).
taxesinsteadofstateandlocalincomecandeductwhatyoupaidfor:ThesupplementalpartofMedicarein-taxeswasextendedthrough2007.
SeetheInsurancepremiumsformedicalandsurance(MedicareB).
instructionsforline5thatbeginonpagedentalcare,includingpremiumsforquali-A-2.
ThepremiumsyoupayforMedicarefiedlong-termcarecontractsasdefinedinPartDinsurance.
Pub.
502.
ButseeLimitonlong-termcareMortgageinsurancepremiums.
MortgagepremiumsyoucandeductonpageA-2.
Re-Aprogramtostopsmokingandforinsurancepremiumsformortgageinsur-ducetheinsurancepremiumsbyanyprescriptionmedicinestoalleviatenicotineancecontractsissuedafterDecember31,self-employedhealthinsurancedeductionwithdrawal.
2006,maybedeductibleonnewline13.
youclaimedonForm1040,line29.
YouSeetheinstructionsforline13onpageAweight-lossprogramastreatmentcannotdeductinsurancepremiumspaidA-7.
foraspecificdisease(includingobesity)withpretaxdollarsbecausethepremiumsdiagnosedbyadoctor.
Newrecordkeepingrequirementsforarenotincludedinbox1ofyourForm(s)contributionsofmoney.
ForcharitableMedicaltreatmentatacenterfordrugW-2.
Ifyouarearetiredpublicsafetyof-contributionsmadeincash,regardlessoforalcoholaddiction.
ficer,youcannotdeductanypremiumsyoutheamount,youmustmaintainasarecordMedicalaidssuchaseyeglasses,con-paidtotheextenttheywerepaidforwithaofthecontributionabankrecord(suchasatactlenses,hearingaids,braces,crutches,tax-freedistributionfromyourretirementcanceledcheck)orawrittenrecordfromwheelchairs,andguidedogs,includingtheplan.
thecharity.
Thewrittenrecordmustin-costofmaintainingthem.
cludethenameofthecharity,date,andIf,during2007,youwereanel-Surgerytoimprovedefectivevision,amountofthecontribution.
SeeGiftstoigibletradeadjustmentassis-suchaslasereyesurgeryorradialker-CharitythatbeginsonpageA-7.
tance(TAA)recipient,atotomy.
alternativeTAArecipient,orLodgingexpenses(butnotmeals)PensionBenefitGuarantyCorporationpen-whileawayfromhometoreceivemedicalsionrecipient,youmustreduceyourinsur-careinahospitaloramedicalcarefacilityancepremiumsbyanyamountsusedtoMedicalandDentalrelatedtoahospital,providedtherewasnofigurethehealthcoveragetaxcredit.
Seesignificantelementofpersonalpleasure,theinstructionsforline1onpageA-2Expensesrecreation,orvacationinthetravel.
DonotYoucandeductonlythepartofyourmedi-deductmorethan$50anightforeacheligi-Prescriptionmedicinesorinsulin.
calanddentalexpensesthatexceeds7.
5%bleperson.
Acupuncturists,chiropractors,den-oftheamountonForm1040,line38.
Ambulanceserviceandothertraveltists,eyedoctors,medicaldoctors,occupa-coststogetmedicalcare.
IfyouusedyourPub.
502discussesthetypesofex-tionaltherapists,osteopathicdoctors,pensesthatyoucanandcannotdeduct.
Itphysicaltherapists,podiatrists,psychia-owncar,youcanclaimwhatyouspentforA-1Cat.
No.
24328LPage2of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
gasandoiltogotoandfromtheplaceyouButifyoudeductedtheexpensesintheLine1receivedthecare;oryoucanclaim20centsearlieryearandthedeductionreducedyourtax,youmustincludethereimbursementinamile.
AddparkingandtollstotheamountMedicalandDentalincomeonForm1040,line21.
SeePub.
youclaimundereithermethod.
Expenses502fordetailsonhowtofiguretheamounttoinclude.
EnterthetotalofyourmedicalanddentalNote.
Certainmedicalexpensespaidoutofexpenses(seepageA-1),afteryoureduceadeceasedtaxpayer'sestatecanbeclaimedCafeteriaplans.
Donotincludeonline1theseexpensesbyanypaymentsreceivedinsurancepremiumspaidbyanonthedeceasedtaxpayer'sfinalreturn.
Seefrominsuranceorothersources.
SeeReim-employer-sponsoredhealthinsuranceplanPub.
502fordetails.
bursementsbelow.
(cafeteriaplan)unlessthepremiumsareincludedinbox1ofyourForm(s)W-2.
Donotforgettoincludeinsur-Limitonlong-termcarepremiumsyoucanAlso,donotincludeanyothermedicalandancepremiumsyoupaidfordeduct.
Theamountyoucandeductfordentalexpensespaidbytheplanunlessthemedicalanddentalcare.
ButifTIPamountpaidisincludedinbox1ofyourqualifiedlong-termcarecontracts(asde-youclaimedtheself-employedForm(s)W-2.
finedinPub.
502)dependsontheage,athealthinsurancedeductiononForm1040,theendof2007,ofthepersonforwhomtheline29,reducethepremiumsbytheamountpremiumswerepaid.
Seethechartbelowonline29.
fordetails.
Note.
If,during2007,youwereaneligibleTaxesYouPaidtradeadjustmentassistance(TAA)recipi-IFthepersonTHENthemostent,alternativeTAArecipient,orPensionTaxesYouCannotDeductwas,attheendyoucandeductBenefitGuarantyCorporationpensionre-of2007,age.
.
.
is.
.
.
Federalincomeandexcisetaxes.
cipient,youmustcompleteForm8885Socialsecurity,Medicare,federalun-beforecompletingScheduleA,line1.
40orunder$290employment(FUTA),andrailroadretire-Whenfiguringtheamountofinsurance41–50$550ment(RRTA)taxes.
premiumsyoucandeductonScheduleA,donotinclude:Customsduties.
51–60$1,110AnyamountsyouincludedonFormFederalestateandgifttaxes.
Butsee61–70$2,950theinstructionsforline28onpageA-10.
8885,line4,Certainstateandlocaltaxes,includ-Anyqualifiedhealthinsurancepremi-71orolder$3,680ing:taxongasoline,carinspectionfees,umsyoupaidto"U.
S.
Treasury—HCTC,"assessmentsforsidewalksorotherim-orprovementstoyourproperty,taxyoupaidAnyhealthcoveragetaxcreditad-forsomeoneelse,andlicensefees(mar-ExamplesofMedicalandvancepaymentsshowninbox1ofFormriage,driver's,dog,etc.
).
1099-H.
DentalPaymentsYouCannotDeductWhosemedicalanddentalexpensescanyouincludeYoucanincludemedicalandLine5Thecostofdietfood.
dentalbillsyoupaidfor:Cosmeticsurgeryunlessitwasneces-YoucanelecttodeductstateYourselfandyourspouse.
sarytoimproveadeformityrelatedtoaandlocalgeneralsalestaxesin-Alldependentsyouclaimonyourre-steadofstateandlocalincomecongenitalabnormality,aninjuryfromanturn.
taxes.
Youcannotdeductaccidentortrauma,oradisfiguringdisease.
both.
YourchildwhomyoudonotclaimasLifeinsuranceorincomeprotectionadependentbecauseoftherulesforchil-policies.
StateandLocalIncomedrenofdivorcedorseparatedparents.
TheMedicaretaxonyourwagesandTaxesAnypersonyoucouldhaveclaimedastipsortheMedicaretaxpaidaspartoftheadependentonyourreturnexceptthatper-self-employmenttaxorhouseholdemploy-Ifyoudeductstateandlocalincometaxes,sonreceived$3,400ormoreofgrossin-checkboxaonline5.
Includeonthislinementtaxes.
comeorfiledajointreturn.
thestateandlocalincometaxeslistedbe-low.
AnypersonyoucouldhaveclaimedasIfyouwereage65orolderbutadependentexceptthatyou,oryourspouseStateandlocalincometaxeswithheldnotentitledtosocialsecurityiffilingjointly,canbeclaimedasadepen-fromyoursalaryduring2007.
Yourbenefits,youcandeductpremi-dentonsomeoneelse's2007return.
Form(s)W-2willshowtheseamounts.
TIPumsyouvoluntarilypaidforFormsW-2G,1099-G,1099-R,andExample.
YouprovidedoverhalfofMedicareAcoverage.
1099-MISCmayalsoshowstateandlocalyourmother'ssupportbutcannotclaimherNursingcareforahealthybaby.
Butincometaxeswithheld.
asadependentbecauseshereceivedwagesyoumaybeabletotakeacreditfortheStateandlocalincometaxespaidinof$3,400in2007.
Youcanincludeonlineamountyoupaid.
Seetheinstructionsfor2007foraprioryear,suchastaxespaid1anymedicalanddentalexpensesyoupaidForm1040,line47.
withyour2006stateorlocalincometaxin2007foryourmother.
Illegaloperationsordrugs.
return.
Donotincludepenaltiesorinterest.
Reimbursements.
Ifyourinsurancecom-ImporteddrugsnotapprovedbytheStateandlocalestimatedtaxpay-panypaidtheproviderdirectlyforpartofmentsmadeduring2007,includinganyU.
S.
FoodandDrugAdministrationyourexpenses,andyoupaidonlythepartofaprioryearrefundthatyouchoseto(FDA).
Thisincludesforeign-madever-amountthatremained,includeonline1havecreditedtoyour2007stateorlocalsionsofU.
S.
-approveddrugsmanufacturedonlytheamountyoupaid.
Ifyoureceivedaincometaxes.
withoutFDAapproval.
reimbursementin2007formedicalorden-MandatorycontributionsyoumadetoNonprescriptionmedicines(includingtalexpensesyoupaidin2007,reduceyourtheCalifornia,NewJersey,orNewYorknicotinegumandcertainnicotinepatches).
2007expensesbythisamount.
Ifyoure-NonoccupationalDisabilityBenefitFund,Travelyourdoctortoldyoutotakeforceivedareimbursementin2007forpriorRhodeIslandTemporaryDisabilityBenefitrestorachange.
yearmedicalordentalexpenses,donotFund,orWashingtonStateSupplementalFuneral,burial,orcremationcosts.
reduceyour2007expensesbythisamount.
Workmen'sCompensationFund.
A-2Page3of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
Mandatorycontributionstotheandenter"Salestaxdeductioncalculator"$333online1oftheStateAworksheetandAlaska,NewJersey,orPennsylvaniastateinthesearchbox.
$134online1oftheStateBworksheet.
unemploymentfund.
Line2.
Ifyoucheckedthe"No"box,enterIfyourfilingstatusismarried-0-online2,andgotoline3.
IfyouDonotreduceyourdeductionbyany:filingseparately,bothyouandcheckedthe"Yes"boxandlivedintheyourspouseelecttodeductStateorlocalincometaxrefundorsamelocalityforallof2007,entertheap-salestaxes,andyourspousecredityouexpecttoreceivefor2007,orplicableamount,basedonyour2007in-electstousetheoptionalsalestaxtables,Refundof,orcreditfor,prioryearcomeandexemptions,fromtheoptionalyoualsomustusethetablestofigureyourstateandlocalincometaxesyouactuallylocalsalestaxtableforyourlocalityonstateandlocalgeneralsalestaxdeduction.
receivedin2007.
Instead,seetheinstruc-pageA-13.
Readdownthe"Atleast–ButtionsforForm1040,line10.
InstructionsforLine5blessthan"columnsforyourlocalityandWorksheetfindthelinethatincludesyour2007in-StateandLocalGeneralcome.
Seetheline1instructionsonthisLine1.
IfyoulivedinthesamestateforallSalesTaxespagetofigureyour2007income.
Theex-of2007,entertheapplicableamount,basedemptionscolumnreferstothenumberofIfyouelecttodeductstateandlocalgeneralonyour2007incomeandexemptions,fromexemptionsclaimedonForm1040,line6d.
salestaxes,youmustcheckboxbonlinetheoptionalstatesalestaxtableforyourWhatifyoulivedinmorethanonelo-5.
Tofigureyourdeduction,youcanusestateonpageA-11orA-12.
ReaddownthecalityIfyoulivedinmorethanonelocal-eitheryouractualexpensesortheoptional"Atleast–Butlessthan"columnsforyourityduring2007,lookupthetableamountsalestaxtables.
stateandfindthelinethatincludesyourforeachlocalityusingtheaboverules.
If2007income.
Ifmarriedfilingseparately,ActualExpensesthereisnotableforyourlocality,thetabledonotincludeyourspouse'sincome.
Youramountisconsideredtobezero.
MultiplyGenerally,youcandeducttheactualstate2007incomeistheamountshownonyourthetableamountforeachlocalityyoulivedandlocalgeneralsalestaxes(includingForm1040,line38,plusanynontaxableinbyafraction.
Thenumeratorofthefrac-compensatingusetaxes)youpaidin2007items,suchasthefollowing.
tionisthenumberofdaysyoulivedintheifthetaxratewasthesameasthegeneralTax-exemptinterest.
localityduring2007andthedenominatorissalestaxrate.
However,salestaxesonVeterans'benefits.
thetotalnumberofdaysintheyear(365).
food,clothing,medicalsupplies,andmotorNontaxablecombatpay.
IfyoulivedinmorethanonelocalityinthevehiclesaredeductibleasageneralsalessamestateandthelocalgeneralsalestaxtaxevenifthetaxratewaslessthantheWorkers'compensation.
ratewasthesameforeachlocality,entergeneralsalestaxrate.
IfyoupaidsalestaxNontaxablepartofsocialsecurityandthetotaloftheproratedtableamountsforonamotorvehicleataratehigherthantherailroadretirementbenefits.
eachlocalityinthatstateonline2.
Other-generalsalestaxrate,youcandeductonlyNontaxablepartofIRA,pension,orwise,completeaseparateworksheetfortheamountoftaxthatyouwouldhavepaidannuitydistributions.
Donotincluderollo-lines2through6foreachlocalityandenteratthegeneralsalestaxrateonthatvehicle.
vers.
eachproratedtableamountonline2oftheMotorvehiclesincludecars,motorcycles,Publicassistancepayments.
applicableworksheet.
motorhomes,recreationalvehicles,sportTheexemptionscolumnreferstothenum-utilityvehicles,trucks,vans,andoff-roadExample.
YoulivedinLocality1fromberofexemptionsclaimedonForm1040,vehicles.
AlsoincludeanystateandlocalJanuary1throughAugust31,2007(243line6d.
generalsalestaxespaidforaleasedmotordays),andinLocality2fromSeptember1Whatifyoulivedinmorethanonevehicle.
DonotincludesalestaxespaidonthroughDecember31,2007(122days).
stateIfyoulivedinmorethanonestateitemsusedinyourtradeorbusiness.
ThetableamountforLocality1is$100.
during2007,lookupthetableamountforThetableamountforLocality2is$150.
Youmustkeepyouractualre-eachstateusingtheaboverules.
IfthereisYouwouldfiguretheamounttoenteronceiptsshowinggeneralsalesnotableforyourstate,thetableamountisline2asfollows.
Notethatthisamounttaxespaidtousethismethod.
consideredtobezero.
Multiplythetablemaynotequalyourlocalsalestaxdeduc-amountforeachstateyoulivedinbyation,whichisfiguredonline6ofthework-fraction.
Thenumeratorofthefractionissheet.
Refundofgeneralsalestaxes.
Ifyoure-thenumberofdaysyoulivedinthestateceivedarefundofstateorlocalgeneralduring2007andthedenominatoristheto-Locality1:$100x243/365=$67salestaxesin2007foramountspaidintalnumberofdaysintheyear(365).
EnterLocality2:$150x122/365=502007,reduceyouractual2007stateandthetotaloftheproratedtableamountsforTotal=$117localgeneralsalestaxesbythisamount.
Ifeachstateonline1.
However,ifyoualsoyoureceivedarefundofstateorlocalgen-livedinalocalityduring2007thatimposedLine3.
IfyoulivedinCalifornia,checktheeralsalestaxesin2007forprioryearalocalgeneralsalestax,donotenterthe"No"boxifyourcombinedstateandlocalpurchases,donotreduceyour2007statetotalonline1.
Instead,completeaseparategeneralsalestaxrateis7.
25%.
Otherwise,andlocalgeneralsalestaxesbythisworksheetforeachstateyoulivedinandcheckthe"Yes"boxandincludeonline3amount.
Butifyoudeductedyouractualentertheproratedamountforthatstateononlythepartofthecombinedratethatisstateandlocalgeneralsalestaxesintheline1.
morethan7.
25%.
earlieryearandthedeductionreducedyourExample.
YoulivedinStateAfromIfyoulivedinNevada,checkthe"No"tax,youmayhavetoincludetherefundinJanuary1throughAugust31,2007(243boxifyourcombinedstateandlocalgen-incomeonForm1040,line21.
SeeRecov-days),andinStateBfromSeptember1eralsalestaxrateis6.
5%.
Otherwise,checkeriesinPub.
525fordetails.
throughDecember31,2007(122days).
the"Yes"boxandincludeonline3onlyOptionalSalesTaxTablesThetableamountforStateAis$500.
ThethepartofthecombinedratethatismoretableamountforStateBis$400.
Youthan6.
5%.
Insteadofusingyouractualexpenses,youwouldfigureyourstategeneralsalestaxascanusethetablesonpagesA-11throughIfyoulivedinTexarkana,Arkansas,follows.
A-13tofigureyourstateandlocalgeneralcheckthe"Yes"boxandenter"4.
0"onlinesalestaxdeduction.
Youmayalsobeable3.
Yourlocalgeneralsalestaxrateof4.
0%StateA:$500x243/365=$333toaddthestateandlocalgeneralsalestaxesincludestheadditional2.
5%salestaxrateStateB:$400x122/365=134paidoncertainspecifieditems.
forTexarkanaandthe1.
5%salestaxrateTotal=$467forMillerCounty.
Tofigureyourstateandlocalgeneralsalestaxdeductionusingthetables,com-IfnoneofthelocalitiesinwhichyouWhatifyourlocalgeneralsalestaxratepletetheworksheetonpageA-4orusethelivedduring2007imposedalocalgeneralchangedduring2007Ifyoucheckedthe2007SalesTaxDeductionCalculatoronsalestax,enter$467online1ofyour"Yes"boxandyourlocalgeneralsalestaxtheIRSwebsite.
Tousethe2007SalesTaxworksheet.
Otherwise,completeaseparateratechangedduring2007,figuretheratetoDeductionCalculator,gotowww.
irs.
govworksheetforStateAandStateB.
Enterenteronline3asfollows.
MultiplyeachtaxA-3Page4of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
StateandLocalGeneralSalesTaxDeductionWorksheet—Line5b(SeetheInstructionsforLine5bWorksheetthatbeginonpageA-3.
)KeepforYourRecordsWhatifyoulivedinmorethanoneratefortheperioditwasineffectbyafromOctober1throughDecember31,localityinthesamestateduring2007fraction.
Thenumeratorofthefractionis2007(92days).
Youwouldenter"1.
189"Completeaseparateworksheetforlines2thenumberofdaystheratewasineffectonline3,figuredasfollows.
through6foreachlocalityinyourstateifduring2007andthedenominatoristheto-youlivedinmorethanonelocalityintheJanuary1–talnumberofdaysintheyear(365).
EnterSeptember30:1.
00x273/365=0.
748samestateduring2007andeitherofthethetotaloftheproratedtaxratesonline3.
October1–followingapplies.
December31:1.
75x92/365=0.
441Example.
Locality1imposeda1%lo-EachlocalitydidnothavethesameTotal=1.
189calgeneralsalestaxfromJanuary1localgeneralsalestaxrate.
throughSeptember30,2007(273days).
Therateincreasedto1.
75%fortheperiodBeforeyoubegin:Seetheinstructionsforline1onpageA-3if:Youlivedinmorethanonestateduring2007,orYouhadanynontaxableincomein2007.
1.
EnteryourstategeneralsalestaxesfromtheapplicabletableonpageA-11orA-12(seepageA-3oftheinstructions)1.
$Next.
If,forallof2007,youlivedonlyinConnecticut,theDistrictofColumbia,Hawaii,Indiana,Kentucky,Maine,Maryland,Massachusetts,Michigan,Mississippi,NewJersey,RhodeIsland,Virginia,orWestVirginia,skiplines2through5,enter-0-online6,andgotoline7.
Otherwise,gotoline2.
2.
DidyouliveinAlaska,Arizona,Arkansas(Texarkanaonly),California(LosAngelesCountyonly),Colorado,Georgia,Illinois,Louisiana,NewYorkState,orNorthCarolinain2007No.
Enter-0-Yes.
EnteryourlocalgeneralsalestaxesfromtheapplicabletableonpageA-13(seepageA-3oftheinstructions)2.
$3.
Didyourlocalityimposealocalgeneralsalestaxin2007ResidentsofCalifornia,Nevada,andTexarkana,Arkansas,seepageA-3oftheinstructions.
No.
Skiplines3through5,enter-0-online6,andgotoline7.
Yes.
Enteryourlocalgeneralsalestaxrate,butomitthepercentagesign.
Forexample,ifyourlocalgeneralsalestaxratewas2.
5%,enter2.
5.
Ifyourlocalgeneralsalestaxratechangedoryoulivedinmorethanonelocalityinthesamestateduring2007,seepageA-3oftheinstructions.
(Ifyoudonotknowyourlocalgeneralsalestaxrate,contactyourlocalgovernment.
3.
.
4.
Didyouenter-0-online2aboveNo.
Skiplines4and5andgotoline6.
Yes.
Enteryourstategeneralsalestaxrate(showninthetableheadingforyourstate),butomitthepercentagesign.
Forexample,ifyourstategeneralsalestaxrateis6%,enter6.
04.
.
5.
Divideline3byline4.
Entertheresultasadecimal(roundedtoatleastthreeplaces)5.
.
6.
Didyouenter-0-online2aboveNo.
Multiplyline2byline36.
$Yes.
Multiplyline1byline5.
Ifyoulivedinmorethanonelocalityin}thesamestateduring2007,seetheinstructionsabove7.
Enteryourstateandlocalgeneralsalestaxespaidonspecifieditems,ifany(seepageA-5oftheinstructions)7.
$8.
Deductionforgeneralsalestaxes.
Addlines1,6,and7.
Entertheresulthereandthetotalfromallyourstateandlocalgeneralsalestaxdeductionworksheets,ifyoucompletedmorethanone,onScheduleA,line5.
Besuretocheckboxbonthatline8.
$A-4Page5of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
YoulivedinTexarkana,AR,orLosfollowyourdirectionsonconstructionde-Line7AngelesCounty,CA.
cisions.
Inthiscase,youwillbeconsideredtohavepurchasedanyitemssubjecttoaTofiguretheamounttoenteronline3PersonalPropertyTaxessalestaxandtohavepaidthesalestaxoftheworksheetforeachlocalityinwhichdirectly.
Enterthestateandlocalpersonalpropertyyoulived(exceptalocalityforwhichyoutaxesyoupaid,butonlyifthetaxeswereusedthetableonpageA-13tofigureyourbasedonvaluealoneandwereimposedonDonotincludesalestaxespaidonitemslocalgeneralsalestaxdeduction),multiplyayearlybasis.
usedinyourtradeorbusiness.
Ifyoure-thelocalgeneralsalestaxratebyafraction.
ceivedarefundofstateorlocalgeneralExample.
YoupaidayearlyfeefortheThenumeratorofthefractionisthenumbersalestaxesin2007,seeRefundofgeneralregistrationofyourcar.
PartofthefeewasofdaysyoulivedinthelocalityduringsalestaxesonpageA-3.
basedonthecar'svalueandpartwasbased2007andthedenominatoristhetotalnum-onitsweight.
Youcandeductonlythepartberofdaysintheyear(365).
ofthefeethatwasbasedonthecar'svalue.
Example.
YoulivedinLocality1fromLine6January1throughAugust31,2007(243days),andinLocality2fromSeptember1RealEstateTaxesLine8throughDecember31,2007(122days).
ThelocalgeneralsalestaxrateforLocalityIncludetaxes(state,local,orforeign)youOtherTaxes1is1%.
TherateforLocality2is1.
75%.
paidonrealestateyouownthatwasnotYouwouldenter"0.
666"online3fortheusedforbusiness,butonlyifthetaxesareIfyouhadanydeductibletaxnotlistedonLocality1worksheetand"0.
585"forthebasedontheassessedvalueoftheproperty.
line5,6,or7,listthetypeandamountofLocality2worksheet,figuredasfollows.
Also,theassessmentmustbemadeuni-tax.
Enteronlyonetotalonline8.
Includeformlyonpropertythroughoutthecommu-onthislineincometaxyoupaidtoaforeignLocality1:1.
00x243/365=0.
666nity,andtheproceedsmustbeusedforcountryorU.
S.
possession.
Locality2:1.
75x122/365=0.
585generalcommunityorgovernmentalpur-Youmaywanttotakeacreditposes.
Pub.
530explainsthedeductionsfortheforeigntaxinsteadofaLine6.
Ifyoulivedinmorethanonelocal-homeownerscantake.
deduction.
Seetheinstructionsityinthesamestateduring2007,youTIPforForm1040,line51,forDonotincludethefollowingamountsshouldhavecompletedline1onlyonthedetails.
online6.
firstworksheetforthatstateandseparateworksheetsforlines2through6foranyItemizedchargesforservicestospe-otherlocalitywithinthatstateinwhichyoucificpropertyorpersons(forexample,alivedduring2007.
Ifyoucheckedthe$20monthlychargeperhousefortrashcol-InterestYouPaid"Yes"boxonline6ofanyofthosework-lection,a$5chargeforevery1,000gallonssheets,multiplyline5ofthatworksheetbyofwaterconsumed,oraflatchargeforWhetheryourinterestexpenseistreatedastheamountthatyouenteredonline1formowingalawnthathadgrownhigherthaninvestmentinterest,personalinterest,orthatstateonthefirstworksheet.
permittedunderalocalordinance).
businessinterestdependsonhowandwhenyouusedtheloanproceeds.
SeePub.
535ChargesforimprovementsthattendtoLine7.
Enteronline7anystateandlocalfordetails.
increasethevalueofyourproperty(forex-generalsalestaxespaidonthefollowingample,anassessmenttobuildanewside-Ingeneral,ifyoupaidinterestin2007specifieditems.
Ifyouarecompletingmorewalk).
Thecostofapropertyimprovementthatappliestoanyperiodafter2007,youthanoneworksheet,includethetotalforisaddedtothebasisoftheproperty.
How-candeductonlyamountsthatapplyforline7ononlyoneoftheworksheets.
ever,achargeisdeductibleifitisusedonly2007.
1.
Amotorvehicle(includingacar,mo-tomaintainanexistingpublicfacilityintorcycle,motorhome,recreationalvehicle,service(forexample,achargetorepairansportutilityvehicle,truck,van,andexistingsidewalk,andanyinterestincludedLines10and11off-roadvehicle).
Alsoincludeanystateinthatcharge).
andlocalgeneralsalestaxespaidforaHomeMortgageInterestIfyourmortgagepaymentsincludeyourleasedmotorvehicle.
Ifthestatesalestaxrealestatetaxes,youcandeductonlytherateontheseitemsishigherthanthegen-Ahomemortgageisanyloanthatisse-amountthemortgagecompanyactuallyeralsalestaxrate,onlyincludetheamountcuredbyyourmainhomeorsecondhome.
paidtothetaxingauthorityin2007.
oftaxyouwouldhavepaidatthegeneralItincludesfirstandsecondmortgages,salestaxrate.
homeequityloans,andrefinancedmort-Ifyousoldyourhomein2007,anyrealgages.
2.
Anaircraftorboat,ifthetaxratewasestatetaxchargedtothebuyershouldbethesameasthegeneralsalestaxrate.
Ahomecanbeahouse,condominium,shownonyoursettlementstatementandin3.
Ahome(includingamobilehomeorcooperative,mobilehome,boat,orsimilarbox5ofanyForm1099-Syoureceived.
prefabricatedhome)orsubstantialadditionproperty.
Itmustprovidebasiclivingac-Thisamountisconsideredarefundofrealtoormajorrenovationofahome,butonlycommodationsincludingsleepingspace,estatetaxes.
SeeRefundsandrebatesbe-ifthetaxratewasthesameasthegeneraltoilet,andcookingfacilities.
low.
Anyrealestatetaxesyoupaidatclos-salestaxrateandanyofthefollowingap-ingshouldbeshownonyoursettlementLimitonhomemortgageinterest.
Ifyouplies.
statement.
tookoutanymortgagesafterOctober13,a.
Yourstateorlocalityimposesagen-1987,yourdeductionmaybelimited.
AnyRefundsandrebates.
Ifyoureceivedare-eralsalestaxdirectlyonthesaleofahomeadditionalamountsborrowedafterOctoberfundorrebatein2007ofrealestatetaxesoronthecostofasubstantialadditionor13,1987,onaline-of-creditmortgageyouyoupaidin2007,reduceyourdeductionbymajorrenovation.
hadonthatdatearetreatedasamortgagetheamountoftherefundorrebate.
IfyoutakenoutafterOctober13,1987.
Ifyoub.
Youpurchasedthematerialstobuildreceivedarefundorrebatein2007ofrealrefinancedamortgageyouhadonOctoberahomeorsubstantialadditionortoper-estatetaxesyoupaidinanearlieryear,do13,1987,treatthenewmortgageastakenformamajorrenovationandpaidthesalesnotreduceyourdeductionbythisamount.
outonorbeforeOctober13,1987.
Butiftaxdirectly.
Instead,youmustincludetherefundorre-yourefinancedformorethanthebalanceofc.
Underyourstatelaw,yourcontractorbateinincomeonForm1040,line21,iftheoldmortgage,treattheexcessasamort-isconsideredyouragentintheconstructionyoudeductedtherealestatetaxesinthegagetakenoutafterOctober13,1987.
ofthehomeorsubstantialadditionortheearlieryearandthedeductionreducedyourperformanceofamajorrenovation.
Thetax.
SeeRecoveriesinPub.
525fordetailsSeePub.
936tofigureyourdeductionifcontractmuststatethatthecontractorisonhowtofiguretheamounttoincludeineither(1)or(2)belowapplies.
Ifyouhadauthorizedtoactinyournameandmustincome.
morethanonehomeatthesametime,theA-5Page6of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
dollaramountsin(1)and(2)applytothereportyourshareoftheinterestonline11wereliableforandpaidinterestonthetotalmortgagesonbothhomes.
(asexplainedintheline11instructionsbe-mortgage,andtheotherpersonreceivedthelow).
Form1098,attachastatementtoyourre-1.
YoutookoutanymortgagesafterOc-turnshowingthenameandaddressofthattober13,1987,andusedtheproceedsforIfyoupaidmoreinteresttotherecipientperson.
Totherightofline11,enter"Seepurposesotherthantobuy,build,orim-thanisshownonForm1098,seePub.
936attached.
"proveyourhome,andallofthesemort-tofindoutifyoucandeducttheadditionalgagestotaledover$100,000atanytimeinterest.
Ifyoucan,attachastatementex-during2007.
Thelimitis$50,000ifmar-plainingthedifferenceandenter"Seeat-riedfilingseparately.
Anexampleofthistached"totherightofline10.
Line12typeofmortgageisahomeequityloanIfyouareclaimingthemort-usedtopayoffcreditcardbills,buyacar,PointsNotReportedongageinterestcredit(forholdersorpaytuition.
Form1098ofqualifiedmortgagecredit2.
YoutookoutanymortgagesafterOc-certificatesissuedbystateorlo-Pointsareshownonyoursettlementstate-tober13,1987,andusedtheproceedstocalgovernmentalunitsoragencies),sub-ment.
Pointsyoupaidonlytoborrowbuy,build,orimproveyourhome,andtracttheamountshownonForm8396,linemoneyaregenerallydeductibleoverthethesemortgagesplusanymortgagesyou3,fromthetotaldeductibleinterestyoutookoutonorbeforeOctober13,1987,lifeoftheloan.
SeePub.
936tofigurethepaidonyourhomemortgage.
Enterthere-totaledover$1millionatanytimeduringamountyoucandeduct.
Pointspaidforsultonline10.
2007.
Thelimitis$500,000ifmarriedfil-otherpurposes,suchasforalender'sserv-ingseparately.
ices,arenotdeductible.
Line11Ifthetotalamountofallmort-IfyoudidnotreceiveaForm1098fromtheRefinancing.
Generally,youmustdeductgagesismorethanthefairmar-recipient,reportyourdeductiblemortgagepointsyoupaidtorefinanceamortgageketvalueofthehome,interestonline11.
overthelifeoftheloan.
Thisistrueevenifadditionallimitsapply.
SeeIfyouboughtyourhomefromtherecip-thenewmortgageissecuredbyyourmainPub.
936.
ient,besuretoshowthatrecipient'sname,home.
identifyingnumber,andaddressontheLine10dottedlinesnexttoline11.
IftherecipientEnteronline10mortgageinterestandIfyouusedpartoftheproceedstoim-isanindividual,theidentifyingnumberispointsreportedtoyouonForm1098underproveyourmainhome,youmaybeabletohisorhersocialsecuritynumber(SSN).
yoursocialsecuritynumber(SSN).
IfthisdeductthepartofthepointsrelatedtotheOtherwise,itistheemployeridentificationformshowsanyrefundofoverpaidinterest,improvementintheyearpaid.
SeePub.
936number.
Youmustalsolettherecipientdonotreduceyourdeductionbytherefund.
fordetails.
knowyourSSN.
IfyoudonotshowtheInstead,seetheinstructionsforForm1040,requiredinformationabouttherecipientorline21.
IfyouandatleastoneotherpersonlettherecipientknowyourSSN,youmayIfyoupaidoffamortgage(otherthanyourspouseiffilingjointly)havetopaya$50penalty.
early,deductanyremainingwereliableforandpaidinterestonthepointsintheyearyoupaidoffmortgage,andtheinterestwasreportedonIfyouandatleastoneotherpersonTIPthemortgage.
Form1098undertheotherperson'sSSN,(otherthanyourspouseiffilingjointly)A-6Page7of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
QualifiedMortgageInsurancePremiumsDeductionWorksheet—Line13KeepforYourRecordsthatareallocabletoperiodsafter2007,3.
YouhavenodisallowedinvestmentLine13suchpremiumsaretreatedaspaidintheinterestexpensefrom2006.
yeartowhichtheyareallocated.
Nodeduc-QualifiedMortgagetionisallowedfortheunamortizedbalanceInsurancePremiumsifthemortgageissatisfiedbeforeitsterm.
AlaskaPermanentFunddivi-Thetwoprecedingsentencesdonotapplydends,includingthosereportedEnterthequalifiedmortgageinsurancepre-toqualifiedmortgageinsuranceprovidedonForm8814,arenotinvest-miumsyoupaidunderamortgageinsur-bytheDepartmentofVeteransAffairsormentincome.
ancecontractissuedduring2007intheRuralHousingService.
connectionwithhomeacquisitiondebtthatwassecuredbyyourfirstorsecondhome.
Limitonamountyoucandeduct.
YouFormoredetails,seePub.
550.
SeePrepaidmortgageinsurancebelowifcannotdeductyourmortgageinsuranceyoupaidanypremiumsallocabletoanypremiumsiftheamountonForm1040,lineperiodafter2007.
Box4ofForm1098may38,ismorethan$109,000($54,500ifmar-showtheamountofpremiumsyoupaidinriedfilingseparately).
IftheamountonGiftstoCharity2007.
IfyouandatleastoneotherpersonForm1040,line38,ismorethan$100,000(otherthanyourspouseiffilingjointly)Youcandeductcontributionsorgiftsyou($50,000ifmarriedfilingseparately),yourwereliableforandpaidthepremiumsingavetoorganizationsthatarereligious,deductionislimitedandyoumustusetheconnectionwiththeloan,andthepremiumscharitable,educational,scientific,orliter-worksheetbelowtofigureyourdeduction.
werereportedonForm1098underthearyinpurpose.
Youcanalsodeductwhatotherperson'sSSN,reportyourshareofyougavetoorganizationsthatworktopre-thepremiumsonline13.
ventcrueltytochildrenoranimals.
CertainLine14whalingcaptainsmaybeabletodeductQualifiedmortgageinsuranceismort-expensespaidin2007forNativeAlaskangageinsuranceprovidedbytheDepartmentInvestmentInterestsubsistencebowheadwhalehuntingactivi-ofVeteransAffairs,theFederalHousingInvestmentinterestisinterestpaidonties.
SeePub.
526fordetails.
Administration,ortheRuralHousingServ-moneyyouborrowedthatisallocabletoice,andprivatemortgageinsurance(asde-propertyheldforinvestment.
Itdoesnotfinedinsection2oftheHomeownersToverifyanorganization'scharitableincludeanyinterestallocabletopassiveac-ProtectionActof1998asineffectonDe-status,youcan:tivitiesortosecuritiesthatgeneratetax-ex-cember20,2006).
emptincome.
CheckwiththeorganizationtowhichMortgageinsuranceprovidedbytheDe-youmadethedonation.
TheorganizationCompleteandattachForm4952tofig-partmentofVeteransAffairsandtheRuralshouldbeabletoprovideyouwithverifica-ureyourdeduction.
HousingServiceiscommonlyknownasationofitscharitablestatus.
Exception.
YoudonothavetofileFormfundingfeeandguaranteefeerespectively.
SeePub.
78foralistofmostqualified4952ifallthreeofthefollowingapply.
Thesefeescanbedeductedfullyin2007iforganizations.
YoucanaccessPub.
78onthemortgageinsurancecontractwasissuedtheIRSwebsiteatwww.
irs.
govunder1.
Yourinvestmentinterestexpenseisin2007.
ContactthemortgageinsuranceCharitiesandNon-Profits.
notmorethanyourinvestmentincomeissuertodeterminethedeductibleamountfrominterestandordinarydividendsminusCallourTaxExempt/GovernmentEn-ifitisnotincludedinbox4ofForm1098.
anyqualifieddividends.
titiesCustomerAccountServicesat1-877-829-5500.
AssistanceisavailablePrepaidmortgageinsurance.
Ifyoupaid2.
Youhavenootherdeductibleinvest-MondaythroughFridayfrom8:30a.
m.
topremiumsforqualifiedmortgageinsurancementexpenses.
Beforeyoubegin:Seetheinstructionsforline13abovetoseeifyoumustusethisworksheettofigureyourdeduction.
1.
Enterthetotalpremiumsyoupaidin2007forqualifiedmortgageinsuranceforacontractissuedin20071.
2.
EntertheamountfromForm1040,line382.
3.
Enter$100,000($50,000ifmarriedfilingseparately)3.
4.
Istheamountonline2morethantheamountonline3No.
Yourdeductionisnotlimited.
Entertheamountfromline1aboveonScheduleA,line13.
Donotcompletetherestofthisworksheet.
Yes.
Subtractline3fromline2.
Iftheresultisnotamultipleof$1,000($500ifmarriedfilingseparately),increaseittothenextmultipleof$1,000($500ifmarriedfilingseparately).
Forexample,increase$425to$1,000,increase$2,025to$3,000;orifmarriedfilingseparately,increase$425to$500,increase$2,025to$2,500,etc.
4.
5.
Divideline4by$10,000($5,000ifmarriedfilingseparately).
Entertheresultasadecimal.
Iftheresultis1.
0ormore,enter1.
05.
.
6.
Multiplyline1byline56.
7.
Qualifiedmortgageinsurancepremiumsdeduction.
Subtractline6fromline1.
EntertheresulthereandonScheduleA,line137.
A-7Page8of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
6:30p.
m.
Easterntime.
ThesehoursareInfiguringwhetheragiftis$250ornancialinteresttoyourtradeorbusiness.
subjecttochange.
more,donotcombineseparatedonations.
Seesection170(f)(9).
Forexample,ifyougaveyourchurch$25Giftstogroupswhosepurposeistoeachweekforatotalof$1,300,treateachExamplesofQualifiedCharitablelobbyforchangesinthelaws.
$25paymentasaseparategift.
IfyoumadeOrganizationsGiftstocivicleagues,socialanddonationsthroughpayrolldeductions,treatsportsclubs,laborunions,andchambersofChurches,mosques,synagogues,tem-eachdeductionfromeachpaycheckasaples,etc.
commerce.
separategift.
SeePub.
526ifyoumadeaBoyScouts,BoysandGirlsClubsofValueofbenefitsreceivedinconnec-separategiftof$250ormorethroughpay-America,CARE,GirlScouts,GoodwillIn-tionwithacontributiontoacharitableor-rolldeduction.
dustries,RedCross,SalvationArmy,ganization.
SeePub.
526forexceptions.
UnitedWay,etc.
YoumustgetthestatementbyFraternalorders,ifthegiftswillbethedateyoufileyourreturnorusedforthepurposeslistedonpageA-7.
theduedate(includingexten-Line16Veterans'andcertainculturalgroups.
TIPsions)forfilingyourreturn,Nonprofitschools,hospitals,andor-GiftsbyCashorCheckwhicheverisearlier.
Donotattachtheganizationswhosepurposeistofindacurestatementtoyourreturn.
Instead,keepitforEnteronline16thetotalgiftsyoumadeinfor,orhelppeoplewhohave,arthritis,yourrecords.
cashorbycheck(includingout-of-pocketasthma,birthdefects,cancer,cerebralexpenses).
palsy,cysticfibrosis,diabetes,heartdis-Limitontheamountyoucandeduct.
Seeease,hemophilia,mentalillnessorretarda-Pub.
526tofiguretheamountofyourde-Recordkeeping.
Foranycontributiontion,multiplesclerosis,muscularmadeincash,regardlessoftheamount,youductionifanyofthefollowingapplies.
dystrophy,tuberculosis,etc.
mustmaintainasarecordofthecontribu-Federal,state,andlocalgovernments1.
Yourcashcontributionsorcontribu-tionabankrecord(suchasacanceledifthegiftsaresolelyforpublicpurposes.
tionsofordinaryincomepropertyaremorecheck)orawrittenrecordfromthecharity.
than30%oftheamountonForm1040,lineThewrittenrecordmustincludethename38.
ofthecharity,date,andamountofthecon-ContributionsYouCantribution.
Donotattachtherecordtoyour2.
YourgiftsofcapitalgainpropertyareDeducttaxreturn.
Instead,keepitwithyourothermorethan20%oftheamountonFormContributionscanbeincash,property,ortaxrecords.
1040,line38.
out-of-pocketexpensesyoupaidtodovol-3.
Yougavegiftsofpropertythatin-unteerworkforthekindsoforganizationscreasedinvalueorgavegiftsoftheuseofdescribedearlier.
Ifyoudrovetoandfromproperty.
Line17thevolunteerwork,youcantaketheactualcostofgasandoilor14centsamile.
AddOtherThanbyCashorparkingandtollstotheamountyouclaimContributionsYouCannotCheckundereithermethod.
ButdonotdeductanyDeductEnteryourcontributionsofproperty.
Ifyouamountsthatwererepaidtoyou.
gaveuseditems,suchasclothingorfurni-Travelexpenses(includingmealsandture,deducttheirfairmarketvalueattheGiftsfromwhichyoubenefit.
Ifyoumadelodging)whileawayfromhome,unlesstimeyougavethem.
Fairmarketvalueisagiftandreceivedabenefitinreturn,suchtherewasnosignificantelementofper-whatawillingbuyerwouldpayawillingasfood,entertainment,ormerchandise,sonalpleasure,recreation,orvacationinsellerwhenneitherhastobuyorsellandyoucangenerallyonlydeducttheamountthetravel.
bothareawareoftheconditionsofthesale.
thatismorethanthevalueofthebenefit.
FormoredetailsondeterminingthevaluePoliticalcontributions.
Butthisruledoesnotapplytocertainmem-ofdonatedproperty,seePub.
561.
Dues,fees,orbillspaidtocountrybershipbenefitsprovidedinreturnforanclubs,lodges,fraternalorders,orsimilarannualpaymentof$75orless.
Fordetails,Iftheamountofyourdeductionismoregroups.
seePub.
526.
than$500,youmustcompleteandattachCostofraffle,bingo,orlotterytickets.
Form8283.
Forthispurpose,the"amountExample.
Youpaid$70toacharitableButyoumaybeabletodeducttheseex-ofyourdeduction"meansyourdeductionorganizationtoattendafund-raisingdinnerbeforeapplyinganyincomelimitsthatpensesonline28.
SeepageA-10forde-andthevalueofthedinnerwas$40.
Youcouldresultinacarryoverofcontributions.
tails.
Ifyoudeductmorethan$500foracontri-candeductonly$30.
Costoftuition.
Butyoumaybeabletobutionofamotorvehicle,boat,orairplane,deductthisexpenseonline21(seepageyoumustalsoattachastatementfromtheGiftsof$250ormore.
YoucandeductaA-9),orForm1040,line34,ortakeacreditcharitableorganizationtoyourreturn.
Thegiftof$250ormoreonlyifyouhaveaforthisexpense(seeForm8863).
organizationmayuseForm1098-Ctopro-statementfromthecharitableorganizationValueofyourtimeorservices.
videtherequiredinformation.
Ifyourtotalshowingtheinformationin(1)and(2)be-deductionisover$5,000,youmayalsoValueofbloodgiventoabloodbank.
low.
havetogetappraisalsofthevaluesoftheThetransferofafutureinterestintan-donatedproperty.
Thisamountis$500for1.
Theamountofanymoneycontrib-giblepersonalproperty(generally,untilthecertaincontributionsofclothingandhouse-utedandadescription(butnotvalue)ofentireinteresthasbeentransferred).
holditems(seebelow).
SeeForm8283andanypropertydonated.
itsinstructionsfordetails.
Giftstoindividualsandgroupsthat2.
Whethertheorganizationdidordidarerunforpersonalprofit.
notgiveyouanygoodsorservicesinreturnContributionsofclothingandhouseholdGiftstoforeignorganizations.
Butforyourcontribution.
Ifyoudidreceiveitems.
Adeductionforthesecontributionsyoumaybeabletodeductgiftstocertainanygoodsorservices,adescriptionandwillbeallowedonlyiftheitemsareingoodU.
S.
organizationsthattransferfundstoestimateofthevaluemustbeincluded.
Ifusedconditionorbetter.
However,thisruleforeigncharitiesandcertainCanadian,Is-youreceivedonlyintangiblereligiousben-doesnotapplytoacontributionofanysin-raeli,andMexicancharities.
SeePub.
526efits(suchasadmissiontoareligiouscere-gleitemforwhichadeductionofmorethanfordetails.
mony),theorganizationmuststatethis,but$500isclaimedandforwhichyouincludeitdoesnothavetodescribeorvaluetheGiftstoorganizationsengagedincer-aqualifiedappraisalandForm8283withyourtaxreturn.
benefit.
tainpoliticalactivitiesthatareofdirectfi-A-8Page9of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
Recordkeeping.
Ifyougaveproperty,youloss.
Examplesofthesecostsareappraisal1.
Youclaimanytravel,transportation,shouldkeepareceiptorwrittenstatementfeesandphotographsusedtoestablishthemeal,orentertainmentexpensesforyourfromtheorganizationyougavetheprop-amountofyourloss.
job.
ertyto,orareliablewrittenrecord,that2.
YouremployerpaidyouforanyofForinformationonfederaldisasterareashowstheorganization'snameandad-yourjobexpensesthatyouwouldother-losses,seePub.
547.
dress,thedateandlocationofthegift,andawisereportonline21.
descriptionoftheproperty.
Foreachgiftofproperty,youshouldalsokeepreliablewrittenrecordsthatinclude:IfyouusedyourownvehicleJobExpensesandHowyoufiguredtheproperty'svalueand(2)abovedoesnotapply,atthetimeyougaveit.
IfthevaluewasyoumaybeabletofileFormCertainMiscellaneousdeterminedbyanappraisal,keepasignedTIP2106-EZinstead.
copyoftheappraisal.
DeductionsThecostorotherbasisofthepropertyIfyoudonothavetofileForm2106orifyoumustreduceitbyanyordinaryin-Youcandeductonlythepartoftheseex-2106-EZ,listthetypeandamountofeachcomeorcapitalgainthatwouldhavere-pensesthatexceeds2%oftheamountonexpenseonthedottedlinenexttoline21.
IfsultedifthepropertyhadbeensoldatitsForm1040,line38.
youneedmorespace,attachastatementfairmarketvalue.
showingthetypeandamountofeachex-Pub.
529discussesthetypesofex-Howyoufiguredyourdeductionifpense.
Enterthetotalofalltheseexpensespensesthatcanandcannotbededucted.
youchosetoreduceyourdeductionforonline21.
giftsofcapitalgainproperty.
ExamplesofExpensesYouAnyconditionsattachedtothegift.
Donotincludeonline21anyCannotDeductIfyourtotaldeductionforgiftseducatorexpensesyoude-Politicalcontributions.
ofpropertyisover$500,youductedonForm1040,line23.
gavelessthanyourentireinter-Legalexpensesforpersonalmattersestintheproperty,oryoumadethatdonotproducetaxableincome.
a"qualifiedconservationcontribution,"ExamplesofotherexpensestoincludeLostormisplacedcashorproperty.
yourrecordsshouldcontainadditionalin-online21are:Expensesformealsduringregularorformation.
SeePub.
526fordetails.
Safetyequipment,smalltools,andextraworkhours.
suppliesneededforyourjob.
Thecostofentertainingfriends.
UniformsrequiredbyyouremployerCommutingexpenses.
SeePub.
529Line18thatarenotsuitableforordinarywear.
forthedefinitionofcommuting.
ProtectiveclothingrequiredinyourCarryoverFromPriorYearTravelexpensesforemploymentwork,suchashardhats,safetyshoes,andEnteranycarryoverofcontributionsthatawayfromhomeifthatperiodofemploy-glasses.
youcouldnotdeductinanearlieryearbe-mentexceeds1year.
SeePub.
529foranPhysicalexaminationsrequiredbycausetheyexceededyouradjustedgrossexceptionforcertainfederalemployees.
youremployer.
incomelimit.
SeePub.
526fordetails.
Travelasaformofeducation.
DuestoprofessionalorganizationsExpensesofattendingaseminar,con-andchambersofcommerce.
vention,orsimilarmeetingunlessitisre-Subscriptionstoprofessionaljournals.
latedtoyouremployment.
CasualtyandTheftFeestoemploymentagenciesandClubdues.
SeePub.
529forexcep-othercoststolookforanewjobinyourtions.
Lossespresentoccupation,evenifyoudonotgetaExpensesofadoptingachild.
Butyounewjob.
maybeabletotakeacreditforadoptionCertainbusinessuseofpartofyourLine20expenses.
SeeForm8839fordetails.
home.
Fordetails,includinglimitsthatap-CompleteandattachForm4684tofigureply,useTeleTaxtopic509(seepage79ofFinesandpenalties.
theamountofyourlosstoenteronline20.
theForm1040instructions)orseePub.
Expensesofproducingtax-exemptin-587.
come.
YoumaybeabletodeductpartorallofCertaineducationalexpenses.
Forde-eachlosscausedbytheft,vandalism,fire,tails,useTeleTaxtopic513(seepage79ofstorm,orsimilarcauses,andcar,boat,andtheForm1040instructions)orseePub.
otheraccidents.
YoumayalsobeabletoLine21970.
Reduceyoureducationalexpensesbydeductmoneyyouhadinafinancialinsti-anytuitionandfeesdeductionyouclaimedtutionbutlostbecauseoftheinsolvencyorUnreimbursedEmployeeonForm1040,line34.
bankruptcyoftheinstitution.
ExpensesYoucandeductnonbusinesscasualtyorEnterthetotalordinaryandnecessaryjobtheftlossesonlytotheextentthat:Youmaybeabletotakeacreditexpensesyoupaidforwhichyouwerenotforyoureducationalexpenses1.
Theamountofeachseparatecasualtyreimbursed.
(Amountsyouremployerin-insteadofadeduction.
Seeortheftlossismorethan$100,andcludedinbox1ofyourFormW-2arenotTIPForm8863fordetails.
2.
Thetotalamountofalllossesduringconsideredreimbursements.
)theyear(reducedbythe$100limitdis-Anordinaryexpenseisonethatiscom-cussedin(1)above)ismorethan10%ofmonandacceptedinyourfieldoftrade,theamountonForm1040,line38.
Line22business,orprofession.
Anecessaryex-penseisonethatishelpfulandappropriateSpecialrulesapplyifyouhadbothgainsTaxPreparationFeesforyourbusiness.
AnexpensedoesnotandlossesfromnonbusinesscasualtiesorEnterthefeesyoupaidforpreparationofhavetoberequiredtobeconsideredneces-thefts.
SeeForm4684anditsinstructionsyourtaxreturn,includingfeespaidforfil-sary.
fordetails.
ingyourreturnelectronically.
IfyoupaidButyoumustfillinandattachFormyourtaxbycreditcard,donotincludetheUseScheduleA,line23,todeductthecostsofprovingthatyouhadaproperty2106ifeither(1)or(2)belowapplies.
conveniencefeeyouwerecharged.
A-9Page10of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
CertainunrecoveredinvestmentinaLine23pension.
OtherMiscellaneousImpairment-relatedworkexpensesofOtherExpensesadisabledperson.
DeductionsEnterthetotalamountyoupaidtoproduceFormoredetails,seePub.
529.
orcollecttaxableincomeandmanageorprotectpropertyheldforearningincome.
Line28Butdonotincludeanypersonalexpenses.
Onlytheexpenseslistednextcanbede-Listthetypeandamountofeachexpenseductedonthisline.
Listthetypeandonthedottedlinesnexttoline23.
IfyouTotalItemizedamountofeachexpenseonthedottedlinesneedmorespace,attachastatementshow-nexttoline28.
Ifyouneedmorespace,Deductionsingthetypeandamountofeachexpense.
attachastatementshowingthetypeandEnteronetotalonline23.
amountofeachexpense.
EnteronetotalonExamplesofexpensestoincludeonlineline28.
Line2923are:Gamblinglosses,butonlytotheex-UsetheworksheetbelowtofiguretheCertainlegalandaccountingfees.
tentofgamblingwinningsreportedonamounttoenteronline29iftheamountonClericalhelpandofficerent.
Form1040,line21.
Form1040,line38,isover$156,400Custodial(forexample,trustaccount)($78,200ifmarriedfilingseparately).
Casualtyandtheftlossesoffees.
income-producingpropertyfromFormYourshareoftheinvestmentex-4684,lines32and38b,orForm4797,linepensesofaregulatedinvestmentcompany.
18a.
Line30CertainlossesonnonfederallyinsuredLossfromotheractivitiesfromdepositsinaninsolventorbankruptfinan-IfyouelecttoitemizeforstatetaxorotherScheduleK-1(Form1065-B),box2.
cialinstitution.
Fordetails,includinglimitspurposeseventhoughyouritemizeddeduc-Federalestatetaxonincomeinre-thatapply,seePub.
529.
tionsarelessthanyourstandarddeduction,spectofadecedent.
checktheboxonline30.
CasualtyandtheftlossesofpropertyAmortizablebondpremiumonbondsusedinperformingservicesasanemployeeacquiredbeforeOctober23,1986.
fromForm4684,lines32and38b,orForm4797,line18a.
Deductionforrepaymentofamountsunderaclaimofrightifover$3,000.
SeeDeductionforrepaymentofamountsunderaclaimofrightif$3,000orless.
Pub.
525fordetails.
ItemizedDeductionsWorksheet—Line29KeepforYourRecords1.
EnterthetotaloftheamountsfromScheduleA,lines4,9,15,19,20,27,and281.
2.
EnterthetotaloftheamountsfromScheduleA,lines4,14,and20,plusanygamblingandcasualtyortheftlossesincludedonline28.
2.
Besureyourtotalgamblingandcasualtyortheftlossesareclearlyidentifiedonthedottedlinesnexttoline28.
3.
Istheamountonline2lessthantheamountonline1No.
Yourdeductionisnotlimited.
Entertheamountfromline1aboveonScheduleA,STOPline29.
Yes.
Subtractline2fromline13.
4.
Multiplyline3by80%(.
80)4.
5.
EntertheamountfromForm1040,line385.
6.
Enter$156,400($78,200ifmarriedfilingseparately)6.
7.
Istheamountonline6lessthantheamountonline5No.
Yourdeductionisnotlimited.
Entertheamountfromline1STOPaboveonScheduleA,line29.
Yes.
Subtractline6fromline57.
8.
Multiplyline7by3%(.
03)8.
9.
Enterthesmallerofline4orline89.
10.
Divideline9by3.
010.
11.
Subtractline10fromline911.
12.
Totalitemizeddeductions.
Subtractline11fromline1.
EntertheresulthereandonScheduleA,line2912.
A-10Page11of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
2007OptionalStateandCertainLocalSalesTaxTablesIncomeAtleastButlessthanExemptions12345Over5$020,00030,00040,000$20,00030,00040,00050,00050,00060,00070,00080,00090,00060,00070,00080,00090,000100,000100,000120,000140,000160,000180,000120,000140,000160,000180,000200,000200,000ormoreConnecticutColoradoCalifornia1ArkansasAlabamaArizonaDistrictofColumbiaFloridaIncome$020,00030,00040,000$20,00030,00040,00050,00050,00060,00070,00080,00090,00060,00070,00080,00090,000100,000100,000120,000140,000160,000180,000120,000140,000160,000180,000200,000200,000ormoreExemptionsExemptionsExemptions(Continuedonnextpage)IllinoisIdahoHawaiiGeorgiaIncome$020,00030,00040,000$20,00030,00040,00050,00050,00060,00070,00080,00090,00060,00070,00080,00090,000100,000100,000120,000140,000160,000180,000120,000140,000160,000180,000200,000200,000ormore12345Over512345Over512345Over512345Over5MarylandMaineLouisianaKentuckyIncome$020,00030,00040,000$20,00030,00040,00050,00050,00060,00070,00080,00090,00060,00070,00080,00090,000100,000100,000120,000140,000160,000180,000120,000140,000160,000180,000200,000200,000ormoreIncome$020,00030,00040,000$20,00030,00040,00050,00050,00060,00070,00080,00090,00060,00070,00080,00090,000100,000100,000120,000140,000160,000180,000120,000140,000160,000180,000200,000200,000ormore4.
0000%5.
6000%6.
0000%7.
2500%2.
9000%Exemptions6.
0000%5.
7500%6.
0000%4.
0000%4.
0000%MassachusettsIndianaIowaKansasMichiganMinnesotaMississippiMissouriNebraska6.
0000%6.
2500%6.
0000%5.
0000%5.
3000%6.
0000%4.
0000%5.
0000%5.
0000%5.
0000%6.
0000%6.
5000%7.
0000%4.
2250%5.
5000%1993003513952493744364902834254965563114665436093355015836543685506417172083454174802454064915652704465396212894785776643045046086993265406517493104865766523765876947864216567758774567108389484857558911008526819966109124841350157729248658867832153464774534457269279736360372983938964578089995156188217113185223256124204246282134219264302141231278319152248299343210348421484241399482554261433522600277458553635290479578664307508612703434469503534564538581622660696610659705748788668721771818862716773827876923786848906960101153859164268973563269475380986269576382888894674381588595010117828599321000106583891999710701140721783842897949868942101310781140968105111291201127010461135122012971371111112061295137814561204130614021491157564771277483188776083590797510398359179961070114189298110651144121994010331121120412831006110512001288137324226628931033028631434036538931534637540242833837140243145935739142445448438341945448751954159464469073561967973678984067173579785490971077884390396174181388094410047858619339991063603657704751794744809866923975842915979104311019199991068113812009851070114412171284107811701251133114037958799531027109593210301116120312831023113012251320140710941208130914101502115112711377148415811232136014731587169110171111119312751349122113331430152716151360148315911699179614681601171718321937155816991822194420541686183719692101222096010621153124413281125124413501456155312351365148115971703131914581581170518181388153516641794191314851641177919182045357394428461491420464503542578463511553596635496547592638679522576624672716560618669720767793875946101810839079991081116212369811081116812561336103711431235132814121083119312901387147411471263136514671560101012361392151516191766144316881850197420772219171920532279245626032811175520502246239625202692648760834892939100514121610173918371917202817629235440820433941047222337044751423839347554625041349857326644053161021735542849126142651258829047457065331451161470333354265174636058570380514323528332416827433037918430136241519732138644320733840646622136143449723235942447828443851658232049358065434853663071037157267275740562273182330045753760537356666374742364275284546470282192349875388098954682596410822464004805502924745686503235236277173465616727693665927108123946367628724565015445856235285806296757195756316857357836116717287818326417037638188716827488118709275496026537007456136717277798286747448078709277788599311003106884793510121090116189999210741157123294210391125121212911001110511961288137180588896210361104894985106511461219121914031523161616911796144915952303734475112724405276023014855806623225196217093405486557483655887028022083404084672453994785472694385256012884685616423044935916753255286327232874435225893525436387203986127198104346667828814647118359405077769101025218352422483257415497568283456546624303488584668320514616703343551659753160263317364186306368423203334402461217356428491227373449515243398479549145241292337171284343395188312377434202334403464213352425489228377455523186308372428218361436501239396478549256423510586269445537617288475574659161266322370187308372428204336406467217358431496228375452520242399481553224373452520261434525605286474574660305505611703320531641738341566683786209354431498241408496573262443538621278469570658292491597689310522633731387598704795473729857967533819963108557989010451178619950111512556741034121313651602553043471943093684192183464124692363754465072523994745402744335145855836406957477966777448078679247398128819461008787864938100710738269079841057112688096610491126119986195210321113118710001105119812911376109112051306140815011160128213891498159612181345145715711674129714321552167217821565181219752099220123432303814595272664395306082904785766613075076117013225316407343425646807806567197798358887287988649269857858599319971061831911986105611238979821063113912119591058114512321312106411721268136514531145126113641468156212121335144415531652130614381555167217791719190120422158232236339843146249242346450353957446350855059062849454258762966952056961766170355560865870675153258763668573062068474079784967874881087292872379786392898875983790697510388108939671040110795811141216129513591449528572614653690641695746792837720780836888937781846907963101783390296610261083906980105111151177738805863920972895974104411131175100210911168124513141087118212661349142311571259134714351515125713671463155816441232148516581794190820696667217748238698218899531012106892910051077114312061014109711751247131510861174125713341407118812841374145815379311015108911631231114312451334142415051290140415041604169414061529163817461844150316351750186519691642178519102035214715701912214923352491271272579385891997779987594610131077857938101410861154905989107011461218971106211491229130610541161125513501436116212791382148615811245137014801591169213131445156116781784140815501674179919131875206322072326249256962267372076567073279184689973780587093098878986293199510568319089811049111389197310511123119282490697910511117968106411481232130910641169126113531437113712491348144615361198131614191523161712831409151916301730145016971861198720912236132315411686179818892017151718332050222023632565520569616659700609666720771818669731790845897714781843902958752821888949100880487894910151077650705756804849793859921979103389196510351099116096910491124119412591034111911991273134311271219130613861462754829895961102188296910451122119196610621145122913051031113312221311139210851191128513791463116012731373147315639099911062113311971105120312881374145012401349144415391625134614641567167017621435156016701779187715611697181619332039539590638684727633692749802852695760822880935743813879941999783856925990105283891699010601126407446483518551472517561601639515564611655697548600650697741575630682731777613671726778827378416452486518443487529569607487535581624665520571621667711548602653702748586644699750800784864934100510709191012109411761251100911101200129013721078118612811377146411341248134814491540121313341441154916475966567107648136907608228849407528288959631024800880952102310888399239981073114189398310621142121456162167572977865772778985290972079786593399676985192399610628098959711047111786595710381119119413991634179019092007214410611226133414171485157910321203131714041476157647952657161265256061566771676261467473178483565671978083689069075682088093673780887694010004154554945315664795275716136545225736226687115556096617097555816386927437916196797367908417057788429079668239089841059112890299510771160123596210611149123713171012111612081300138410811192129013881478612677734792844707781846912973769849920992105781690197710521121855944102311021174909100310871171124712671477161617231811193211131280139014741543163856061667072176964370776982788269776783489695673981388394910127738509249931059820902980105311228779501020108511461065115412371315138811941293138614721554129614031503159716851381149516011700179415011624174018471948386421455487517466508549586622520568612654694563614662707750598652704751797649707762814863589646700750798679744806864919738809876938998783858929995105882089897210421108870954103311061176833922100010791151955105711461236131810351145124213391428109612121314141715111146126713741481157912151343145615701673122613361432152816141484161617311845194816611808193520622177180019582096223323561916208422302376250620812262242025772719557612661710755670736794852905747820884949100780788595510241087857940101310871153927101710961175124786194910261103117399210921180126913491077118612811377146411421257135914601552119513161422152816241269139715091621172315181736187819872076219820452461274629703156342098311751305140714911610152717551904201721102238A-11Page12of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
2007OptionalStateandCertainLocalSalesTaxTables(Continued)IncomeAtleastButlessthanExemptions12345Over5$020,00030,00040,000$20,00030,00040,00050,00050,00060,00070,00080,00090,00060,00070,00080,00090,000100,000100,000120,000140,000160,000180,000120,000140,000160,000180,000200,000200,000ormoreNorthDakotaNorthCarolinaNewYorkNewMexicoNevada2NewJersey4OhioOklahomaIncome$020,00030,00040,000$20,00030,00040,00050,00050,00060,00070,00080,00090,00060,00070,00080,00090,000100,000100,000120,000140,000160,000180,000120,000140,000160,000180,000200,000200,000ormoreExemptionsExemptionsExemptionsSouthDakotaSouthCarolina3RhodeIslandPennsylvaniaIncome$020,00030,00040,000$20,00030,00040,00050,00050,00060,00070,00080,00090,00060,00070,00080,00090,000100,000100,000120,000140,000160,000180,000120,000140,000160,000180,000200,000200,000ormore12345Over512345Over512345Over512345Over5WestVirginiaWashingtonVirginia5VermontIncome$020,00030,00040,000$20,00030,00040,00050,00050,00060,00070,00080,00090,00060,00070,00080,00090,000100,000100,000120,000140,000160,000180,000120,000140,000160,000180,000200,000200,000ormoreIncome$020,00030,00040,000$20,00030,00040,00050,00050,00060,00070,00080,00090,00060,00070,00080,00090,000100,000100,000120,000140,000160,000180,000120,000140,000160,000180,000200,000200,000ormore6.
5000%7.
0000%5.
0000%4.
0000%4.
2500%Exemptions5.
0000%5.
5000%4.
5000%6.
0000%7.
0000%WisconsinTennesseeTexasUtahWyoming5.
5863%4.
0000%7.
0000%6.
2500%4.
7500%6.
0000%5.
0000%6.
5000%6.
0000%5.
0000%4.
0000%12453242398479551281462557639307504607697327536646742343563678778366600722829252416501576290478576661315518624716334549662759350575692793371610734842223367442507259425512587282463558639300493593680315517622713335550662758144238287330166274330379180297358411191315379435200329397455212349421482171278334383202328394451223362434496239388465531252409490560271439526601183302364418218358431495242396476547260425511587275449540620296483581666222367442509256423511587279460555638296489589677310512617709330544656753222349414471271426505573305479567643332520616698355555656744386604714809199335406469229384466538248416505583263441535617275461559645292489593684243406491565277460556640298495599689314522631726327544657756346574693797243393471538291469561640323521622710348560670764369594709808399640764871468513557598637689761825890948125022234340545727141949355630647155462533351260267835654764272338859569978735855765874543867980190549376389910155378299761101573884104011746259621132127625241449857129848758667232853764573935257569179137160672883439865078189422636243249227043151358430047756864732351361169534254364673536858569679115826932737917629836342018631638544519533040246520134141548021035643350119831537642923938045251526742350457328945754461930748657865733252662571026944553661631351762371534256468078036460172483038363176087240867280992930748557565336857968777941064476286444269482193146973587098650779493910632073424124732403954765462614305175932784565496302914785756603105086127011562563093541833003614142013293964542143514234852263704455102423964765453964344705045365796386907437901032Note.
Alaskadoesnothaveastatesalestax.
Alaskaresidentsshouldfollowtheinstructionsonthenextpagetodeterminetheirlocalsalestaxamount.
TheCaliforniatableincludesthe1%uniformlocalsalestaxrateinadditontothe6.
25%statesalestaxrate.
TheNevadatableincludesthe2.
25%uniformlocalsalestaxrateinadditiontothe4.
25%statesalestaxrate.
TherateforSouthCarolinaincreasedduring2007,sotherategivenisaveragedovertheyear.
ResidentsofSalemCountyshoulddeductonlyhalfoftheamountinthestatetable.
ThestateandlocalgeneralsalestaxesarecombinedintheVirginiatable.
616676733786837714784850911970779855927994105882990998510571125870953103311081180926101511001180125664370576381887073780887593799779987694810151080847927100410751143885969104911241194939102811121191126656662067171976565571777683288471378184690596275883089896210227958709421008107184592610011072113936940443847050042346450253857245950254458362048653257661765650855660264568653859063868472742746750554157550254959463667655360565469974359264770074879562468273778983866973179084589890599910821166124310491157125313501438114312611366147115661215134114521563166512741406152216391745135614961619174318569391034111812021278107511841279137514611164128213851488158112321356146515741672128814171531164417471365150116211742185082590898110551121954104911331218129410381142123313251408110212131310140714951155127113721474156612281351145915671665539594643691735618680735790840669736796855909708779842904961740814879945100478486293210011064620682737792842728801865929987801880951102110848579421016109111599039921071114912219671062114612311307163318882055218322882433166318992053217022662399145616801826193820302157956109211811248130413801094128214071503158216925536076587067526116707267788296557187788348886927588228819377438148829451006569624676725772656719779836889713781847908966756829898963102579286894010081073841922999107111398128979721047111589598810701152122795910581145123313131012111612081300138510861197129513941484834920996107211419601059114612331312104311501244133814241106121913191419150911581276138014841579122913551465157516761467161117231815194414911713185819692059218552156861265369263469074379283971177383388894077283990396210198228949621025108589497210451113117852657962967672160366372177482565371878083889369276082688794572379586392798876684291498210466336957548098627177878549169767718469189851049812891967103711048469281006108011508929781061113812127448168799429999019871062113812061009110411881272134810931196128613771459116412731369146415511264138114851588168278186393610101077893987107011541230967106811581248133010231130122513201406106811801279137814681132125013541459155493210291114120012781054116412601357144411341251135414581552119313171425153416331242137014831596169913091444156316821790129115531732187219892154141716161747184619272038167418902030213622212339598654706755802712778840898953789862930994105584992710001069113489898010581131120096810561140121712915045475876246596136647127577996887457998498967478098679219727968629249811035866937100410661125822893959102110809981083116312371307111912131302138514631213131514121501158512931401150315981687140515221633173518326376987558098607498208879501009824901975104411098819641043111611869291016109911761250995108911781260133854659664368772864870776281486271778184289995377083990596510238158879561020108187695510281097116286494910241099116710261127121513041384113512461344144115291220133914431548164212911416152616361736138915241642176018677057698248809308559319981064112395810431116119012561038113012101289136011061203128813721448120213071398148915711157126413571450153414001527163817491849156617071830195320641696184819812114223318051966210722482375195921342286243725749271021110311851260108811971293138914761196131514201524162012781406151716291731134714801598171618221442158517101836195078385992599210529271016109411721242102411221207129313701099120312951387146911611271136814641551124813661469157316661511178819742119223824051178142015861716182419781956235126202831300732561636191420992241235925231355159817601886199021354264705115505874725205666096505015526006466905225756266747195405956476967435636216757277764765205626006375726246737197636366947498008486877498088629157297948579159707888589259881047688755818876932799875948101610818719551034110811789271016110011781253973106611541236131510361135122913161400723787847903956862937100910751138956103911181191126110291119120312811356109011841274135614351175127713731462154652857862667171460966772277482366272578584189470377083389294873680687293499378285692799210556377057668278837057808489159777488288999711036780864938101310818068929691046111784193110111092116568675481487492982190297310441108913100110801158123098410791163124713241043114412321321140211261234133014251512100611091199128913711166128413881492158712711400151316261729135214881608172918381418156116871813192715101662179519292050102711231208129313691221133514351534162413521478158716971796145415881706182419301538168018051929204016571809194320762196770848916985104788797710551134120696410611147123213091023112612161306138810711178127313671453113712511352145215431169129213711429147615401208143715921712181219521785206422472388250326621754207722942462260127971362156617001802188620014635075495886265075556016446855415936426877315696236757237686086667217728206757448048659207398148809461006788868938100810728299129861060112788597410521131120211991310139514651563A-12Page13of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
2007OptionalLocalSalesTaxTablesforCertainLocalJurisdictions(Basedonalocalsalestaxrateof1percent)IncomeAtleastButlessthanExemptions12345Over5$020,00030,00040,000$20,00030,00040,00050,00050,00060,00070,00080,00090,00060,00070,00080,00090,000100,000100,000120,000140,000160,000180,000120,000140,000160,000180,000200,000200,000ormoreLocalTableALocalTableBExemptions12345Over5WhichOptionalLocalSalesTaxTableShouldIUseIFyouliveinthestateof.
.
.
ANDyoulivein.
.
.
THENuseLocalTable.
.
.
AlaskaArizonaArkansasCaliforniaColoradoBoulderCounty,DenverCounty,PuebloCounty,oranyotherlocalityAnylocalityTexarkanaLosAngelesCountyCCBBAGeorgiaBAnylocalityDeKalbCounty,RockdaleCounty,TaliaferroCounty,orWebsterIllinoisLouisianaAnylocalityNewYorkNorthCarolinaAnylocalityCCArvada,Aurora,CityofBoulder,Centennial,ColoradoSprings,FortCollins,Greeley,JeffersonCounty,Lakewood,Longmont,CityofPueblo,Thornton,orWestminsterAnylocalityCCCityofDenverBAnyotherlocalityCNewYorkCity,oroneofthefollowingcounties:Albany,Allegany,Cattaraugus,Cayuga,Chemung,Clinton,Cortland,Erie,Essex,Franklin,Fulton,Genesee,Herkimer,Jefferson,Lewis,Livingston,Madison,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,orYatesBAnyotherlocalityDIncomeAtleastButlessthanExemptions12345Over5$020,00030,00040,000$20,00030,00040,00050,00050,00060,00070,00080,00090,00060,00070,00080,00090,000100,000100,000120,000140,000160,000180,000120,000140,000160,000180,000200,000200,000ormoreLocalTableCLocalTableDExemptions12345Over5335465753964778843708597467591104498096110528610311840657889487793106538610311757931111266198117134661061261445382961086510011713274112132149801221431618613115317293142167188366072834269839545749010348799510950829911453871051218492100107114991081171261341091191291391481171281391491581231351461571671321451571681799910811712513311812913914915813014315416517514015316517718814816217518719916017518820121412313614715916914516017318719916017619120621917118920422023418019921523224719321323124826414315817018319417018720221723018820722323925420222223925727321423525327128823025227229231022326228830832434725229832935237240011912913914715614515716917918916317719020121317819220621923118920522023324620622323925426792101110118125106116126135143115126136146155122133144154164127139151161172135148160171182167182195208220203221237252267227247265283298247268287306323263286306326344286311332354374135149161173184155170184198210167184199214227177195211226240185204220236251196216233250266280338378409435472239273295312326345A-13Page14of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
UseScheduleB(Form1040)ifanyofthefollowingapplies.
Youhadover$1,500oftaxableinterest.
InstructionsforAnyoftheSpecialRuleslistedintheinstructionsforline1applytoyou.
YouareclaimingtheexclusionofinterestfromseriesEEorIU.
S.
savingsbondsissuedScheduleB,after1989.
Youhadover$1,500ofordinarydividends.
InterestandYoureceivedordinarydividendsasanominee.
Youhadaforeignaccountoryoureceivedadistributionfrom,orwereagrantorof,orOrdinarytransferorto,aforeigntrust.
PartIIIoftheschedulehasquestionsaboutforeignaccountsandtrusts.
DividendsYoucanlistmorethanonelowthissubtotal,enter"NomineeDistribu-youpaidqualifiedhighereducationex-payeroneachentryspacefortion"andshowthetotalinterestyoupensesforyourself,yourspouse,oryourlines1and5,butbesuretoreceivedasanominee.
Subtractthisdependents,youmaybeabletoexcludeTIPclearlyshowtheamountpaidamountfromthesubtotalandenterthere-partoralloftheinterestonthosebonds.
nexttothepayer'sname.
Addtheseparatesultonline2.
SeeForm8815fordetails.
amountspaidbythepayerslistedonanentryspaceandenterthetotalintheIfyoureceivedinterestasa"Amount"column.
Ifyoustillneedmorenominee,youmustgivetheac-space,attachseparatestatementsthataretualowneraForm1099-INTTIPPartII.
Ordinarythesamesizeastheprintedschedule.
Useunlesstheownerisyourthesameformataslines1and5,butshowspouse.
YoumustalsofileaForm1096andDividendsyourtotalsonScheduleB.
BesuretoputaForm1099-INTwiththeIRS.
Formoreyournameandsocialsecuritynumberdetails,seetheGeneralInstructionsforYoumayhavetofileForm(SSN)onthestatementsandattachthematForms1099,1098,5498,andW-2Gand5471if,in2007,youwereantheendofyourreturn.
theInstructionsforForms1099-INTandofficerordirectorofaforeign1099-OID.
TIPcorporation.
YoumayalsohavetofileForm5471if,in2007,youownedAccruedInterest10%ormoreofthetotal(a)valueofaPartI.
InterestWhenyoubuybondsbetweeninterestpay-foreigncorporation'sstock,or(b)com-mentdatesandpayaccruedinteresttothebinedvotingpowerofallclassesofafor-seller,thisinterestistaxabletotheseller.
Ifeigncorporation'sstockwithvotingrights.
Line1youreceivedaForm1099forinterestasaFordetails,seeForm5471anditsinstruc-purchaserofabondwithaccruedinterest,Interesttions.
followtherulesearlierunderNomineestoseehowtoreporttheaccruedinterestonReportonline1allofyourtaxableinterest.
ScheduleB.
ButidentifytheamounttobeInterestshouldbeshownonyourFormssubtractedas"AccruedInterest.
"1099-INT,Forms1099-OID,orsubstituteLine5statements.
IncludeinterestfromseriesEEOriginalIssueDiscount(OID)andIU.
S.
savingsbonds.
Listeachpayer'sOrdinaryDividendsnameandshowtheamount.
IfyouarereportingOIDinanamountlessReportonline5allofyourordinarydivi-thantheamountshownonFormSpecialRulesdends.
Thisamountshouldbeshowninbox1099-OID,followtherulesearlierunder1aofyourForms1099-DIVorsubstituteNomineestoseehowtoreporttheOIDonSeller-FinancedMortgagesstatements.
Listeachpayer'snameandScheduleB.
ButidentifytheamounttobeIfyousoldyourhomeorotherpropertyandshowtheamount.
subtractedas"OIDAdjustment.
"thebuyerusedthepropertyasapersonalAmortizableBondPremiumresidence,listfirstanyinterestthebuyerNomineespaidyouonamortgageorotherformofIfyouarereducingyourinterestincomeonsellerfinancing.
BesuretoshowtheIfyoureceivedaForm1099-DIVthatin-abondbytheamountofamortizablebondbuyer'sname,address,andSSN.
Youmustcludesordinarydividendsyoureceivedasapremium,followtherulesearlierunderalsoletthebuyerknowyourSSN.
IfyoudoNomineestoseehowtoreporttheinterestnominee(thatis,inyourname,buttheordi-notshowthebuyer'sname,address,andonScheduleB.
ButidentifytheamounttonarydividendsactuallybelongtosomeoneSSN,orletthebuyerknowyourSSN,youbesubtractedas"ABPAdjustment.
"else),reportthetotalonline5.
Dothisevenmayhavetopaya$50penalty.
ifyoulaterdistributedsomeorallofthisNomineesincometoothers.
UnderyourlastentryonIfyoureceivedaForm1099-INTthatin-line5,putasubtotalofallordinarydivi-Line3cludesinterestyoureceivedasanomineedendslistedonline5.
Belowthissubtotal,(thatis,inyourname,buttheinterestactu-ExcludableInterestonenter"NomineeDistribution"andshowtheallybelongstosomeoneelse),reporttheSeriesEEandIU.
S.
Savingstotalordinarydividendsyoureceivedasatotalonline1.
Dothisevenifyoulaternominee.
SubtractthisamountfromtheBondsIssuedAfter1989distributedsomeorallofthisincometosubtotalandentertheresultonline6.
others.
Underyourlastentryonline1,putaIf,during2007,youcashedseriesEEorIsubtotalofallinterestlistedonline1.
Be-U.
S.
savingsbondsissuedafter1989andB-1Page15of15of2007InstructionsforSchedulesA&B(Form1040)16:56-2-NOV-2007Thetypeandruleaboveprintsonallproofsincludingdepartmentalreproductionproofs.
MUSTberemovedbeforeprinting.
IfyoureceiveddividendsasaIfyouarerequiredtofileFormThecombinedvalueoftheaccountsnominee,youmustgivetheac-TDF90-22.
1butdonotdoso,was$10,000orlessduringthewholeyear.
tualowneraForm1099-DIVyoumayhavetopayapenaltyTheaccountswerewithaU.
S.
mili-TIPunlesstheownerisyourofupto$10,000(moreinsometarybankingfacilityoperatedbyaU.
S.
spouse.
YoumustalsofileaForm1096andcases).
financialinstitution.
aForm1099-DIVwiththeIRS.
FormoreLine7bYouwereanofficeroremployeeofadetails,seetheGeneralInstructionsforcommercialbankthatissupervisedbytheForms1099,1098,5498,andW-2GandIfyoucheckedthe"Yes"boxonline7a,ComptrolleroftheCurrency,theBoardoftheInstructionsforForm1099-DIV.
enterthenameoftheforeigncountryorGovernorsoftheFederalReserveSystem,countriesinthespaceprovidedonline7b.
ortheFederalDepositInsuranceCorpora-Attachaseparatestatementifyouneedtion;theaccountwasinyouremployer'smorespace.
name;andyoudidnothaveapersonalfi-PartIII.
Foreignnancialinterestintheaccount.
AccountsandTrustsYouwereanofficeroremployeeofaLine8domesticcorporationwithsecuritieslistedonnationalsecuritiesexchangesorwithForeignTrustsassetsofmorethan$10millionand500orLines7aand7bmoreshareholdersofrecord;theaccountIfyoureceivedadistributionfromafor-ForeignAccountswasinyouremployer'sname;youdidnoteigntrust,youmustprovideadditionalin-haveapersonalfinancialinterestintheac-formation.
Forthispurpose,aloanofcashcount;andthecorporation'schieffinancialormarketablesecuritiesgenerallyiscon-Line7aofficerhasgivenyouwrittennoticethatthesideredtobeadistribution.
SeeForm3520Checkthe"Yes"boxonline7aifeither(1)corporationhasfiledacurrentreportthatfordetails.
or(2)belowapplies.
includestheaccount.
Ifyouwerethegrantorof,ortransferorSeeFormTDF90-22.
1tofindoutif1.
Youownmorethan50%ofthestockto,aforeigntrustthatexistedduring2007,youareconsideredtohaveaninterestinorinanycorporationthatownsoneormoreyoumayhavetofileForm3520.
signatureorotherauthorityoverafinancialforeignbankaccounts.
Ifyouweretreatedastheownerofaaccountinaforeigncountry(suchasabank2.
Atanytimeduring2007youhadanforeigntrustunderthegrantortrustrules,account,securitiesaccount,orotherfinan-interestinorsignatureorotherauthorityyouarealsoresponsibleforensuringthatcialaccount).
YoucangetFormTDFoverafinancialaccountinaforeigncoun-theforeigntrustfilesForm3520-A.
Form90-22.
1byvisitingtheIRSwebsiteattry(suchasabankaccount,securitiesac-3520-AisdueonMarch17,2008,forawww.
irs.
gov/pub/irs-pdf/f90221.
pdf.
count,orotherfinancialaccount).
calendaryeartrust.
SeetheinstructionsforIfyoucheckedthe"Yes"boxonline7a,Form3520-Aformoredetails.
fileFormTDF90-22.
1byJune30,2008,Forline7a,item(2)doesnotwiththeDepartmentoftheTreasuryattheapplytoforeignsecuritiesheldaddressshownonthatform.
DonotattachinaU.
S.
securitiesaccount.
TIPittoForm1040.
Exceptions.
Checkthe"No"boxifanyofthefollowingappliestoyou.
B-2