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    | Instructions for Form 1040A | 2006 Tax Year |  This is archived information that pertains only to the 2006 Tax Year. If youare looking for information for the current tax year, go to the Tax Prep Help Area.
 
                     
                     
                     
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                           Capital gain distributions, Capital Gain Distributions, Form 8615, Qualified Dividends and Capital Gain Tax Worksheet
                              
                                 Nominee, Capital Gain DistributionsChild and dependent care expenses, credit for, Credit for Child and Dependent Care ExpensesChild tax credits,  Dependents and Qualifying Child for Child Tax Credit, , , Additional Child Tax Credit     What Is the Additional Child Tax Credit?Commissioner's message, A Message From the CommissionerCommon mistakes, how to avoid, How to avoid common mistakes.Community property states, Community Property StatesCredit for federal telephone excise tax paid, Credit for federal telephone excise tax paid., Line 42Credit for the elderly or the disabled, Credit for the Elderly or the DisabledCustomer service standards,  
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                           Death of a taxpayer, Death of a taxpayer.Death of spouse, Death of your spouse., Claiming a refund for a deceased taxpayer.Debt held by the public, gift to reduce, How do you make a gift to reduce debt held by the public?Deductions for contributions to an individual retirement arrangement (IRA), Line 17, , Married persons filing separately.Dependent care benefits, Dependent care benefits.Dependents:
                              
                                 Exemptions for,  Dependents and Qualifying Child for Child Tax CreditStandard deduction for, Standard Deduction,  Standard Deduction Worksheet for Dependents—Line 24Direct deposit of refund, Lines 45a Through 45dDisclosure, Privacy, and Paperwork Reduction Act Notice, Disclosure, Privacy Act, and Paperwork Reduction Act NoticeDividends
                              
                                 Nominee, Ordinary Dividends, Qualified DividendsOrdinary dividends, Ordinary DividendsQualified dividends, Qualified DividendsDual-status aliens, Nonresident aliens and dual-status aliens.Dual-Status Aliens, Nonresident aliens and dual-status aliens. 
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                           Earned Income Credit (EIC), Earned income credit (EIC).Earned income credit (EIC), Earned income credit (EIC).,  What is the EIC?, Tax, Credits, and Payments
                              
                                 Combat pay, nontaxable, Combat pay, nontaxable.Education credits, Education CreditsElderly persons:
                              
                                 Credit for, Credit for the Elderly or the DisabledStandard deduction for, Line 23a,  Standard Deduction Worksheet for Dependents—Line 24Electronic filing (e-file), , Quick and Easy Access to Tax Help and Forms, Introduction, Private delivery services., Line Instructions for Form 1040A, Lines 45a Through 45d, Amount You Owe, Sign Your ReturnEstimated tax payments, 2006 Estimated Tax Payments, Income tax withholding and estimated tax payments for 2007.Everyday tax solutions, Everyday tax solutions.Excess social security and tier 1 RRTA tax withheld, Excess social security and tier 1 railroad retirement (RRTA) tax withheld.Exemptions, Exemptions, Student.,  Deduction for Exemptions Worksheet—Line 26Extensions of time to file, Where Do You File?, Line 43 
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                           Filing information, Do You Have To File?, When Must You Use Form 1040?Filing instructions
                              
                                 When to file, When Should You File?Filing status—which box to check, Filing Status, Qualifying Widow(er) With Dependent ChildForeign bank account, When Must You Use Form 1040?Foreign retirement plans, Foreign Retirement PlansForm 1040A or Form 1040?, Who Can Use Form 1040A?Form W-2, Wages, Salaries, Tips, etc., Missing or incorrect Form W-2?Forms W-2, 1098, and 1099, where to report certain items from, Private delivery services.Forms, how to get, Quick and Easy Access to Tax Help and Forms, Order Blank for Forms and Publications 
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                           Head of household, Head of HouseholdHelp (free), , Quick and Easy Access to Tax Help and Forms, Other Ways To Get HelpHelp with unresolved tax issues, How to comment on forms, We welcome comments on forms.Hurricane Katrina, Rita, or Wilma, Head of Household, Qualifying Widow(er) With Dependent Child, Exemptions,  Dependents and Qualifying Child for Child Tax Credit, IRA Distributions, Pensions and Annuities, Taxpayers housing individuals displaced by Hurricane Katrina.,  What is the EIC? 
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                           Identity theft, Identity theft.Income tax withheld (federal), Federal Income Tax WithheldIndividual retirement arrangement (IRA):
                              
                                 Contributions to, Line 17, IRA Deduction, Married persons filing separately.Distributions from, IRA Distributions, Exception 3.Individual taxpayer identification number, IRS individual taxpayer identification numbers (ITINs) for aliens.Injured spouse claim, Injured spouse claim.Innocent spouse relief, Innocent spouse relief.Installment payments, What If You Cannot Pay?Interest income:
                              
                                 Tax-exempt, Tax-Exempt InterestTaxable, Taxable InterestInterest—late payment of tax, What If You Cannot Pay?, Interest and PenaltiesItemized deductions, Private delivery services. 
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                           Name change, Name change., Do both the name and social security number (SSN) on your tax forms agree with your social security card?Name, address, and social security number, Name and Address, Nonresident alien spouse.Nonresident alien, Nonresident aliens and dual-status aliens., IRS individual taxpayer identification numbers (ITINs) for aliens., Nonresident alien spouse.Nonresident Alien, Nonresident aliens and dual-status aliens. 
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                           Payments, amount you owe, Amount You OwePenalty
                              
                                 Early withdrawal of savings, Penalty on Early Withdrawal of SavingsEstimated tax, Estimated Tax Penalty, Figuring the penalty.Late filing, Interest and PenaltiesLate payment, Interest and PenaltiesOther, Interest and PenaltiesPensions and annuities, Pensions and AnnuitiesPreparer, tax return, Third Party Designee, Paid preparer must sign your return.Presidential election—$3 check-off, Presidential Election Campaign FundPrivate delivery services, Private delivery services.Public debt, gift to reduce the, How do you make a gift to reduce debt held by the public?Publications
                              
                                 How to get, Quick and Easy Access to Tax Help and Forms, Order Blank for Forms and Publications 
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                           Railroad retirement benefits
                              
                                 Treated as a pension, Pensions and AnnuitiesTreated as social security, Social Security BenefitsRecordkeeping, How long should records be kept?Refund information, Refund InformationRefund of tax, Refund, Amount Applied to Your 2007 Estimated TaxRefund offset, Refund offset.Refunds of state and local income taxes, Refunds of State or Local Income TaxesResident aliens, Resident aliens.Retirement savings contributions credit, Retirement Savings Contributions CreditRights of taxpayers, What are your rights as a taxpayer?Rollovers, Exception 1., Rollovers.Rounding off to whole dollars, Rounding Off to Whole Dollars 
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                           Salaries, Wages, Salaries, Tips, etc., Missing or incorrect Form W-2?Scholarship and fellowship grants, Wages, Salaries, Tips, etc.Sign your return, Sign Your ReturnSingle person, SingleSocial security benefits, Social Security Benefits, Exception.,  Social Security Benefits Worksheet—Lines 14a and 14bSocial security number, Social Security Number (SSN), Do both the name and social security number (SSN) on your tax forms agree with your social security card?Standard deduction, Standard Deduction,  Standard Deduction Worksheet for Dependents—Line 24State and local income taxes, refunds of, Refunds of State or Local Income TaxesStudent loan interest deduction, Student Loan Interest Deduction 
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                           Tax assistance, Quick and Easy Access to Tax Help and Forms, Other Ways To Get HelpTax figured by the IRS, TaxTax table, 1040A - Main ContentsTax-exempt interest, Tax-Exempt InterestTaxpayer advocate, Telephone assistance—federal tax information, What Is TeleTax?, Before You Hang UpTelephone excise tax paid, credit for federal, Line 42TeleTax, Quick and Easy Access to Tax Help and Forms, What Is TeleTax?, TeleTax Topics, Tax Information for Puerto Rico Residents (in Spanish only)Third party designee, Third Party DesigneeTip income, Wages, Salaries, Tips, etc. 
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                           Wages, Wages, Salaries, Tips, etc., Missing or incorrect Form W-2?What's new, What's New for 2006When to file, When Should You File?Where to file, 1040A (2006) Who can use Form 1040A, Who Can Use Form 1040A?Who must file, Do You Have To File?, Private delivery services.Who must use Form 1040, When Must You Use Form 1040?Widows and widowers, qualifying, Qualifying Widow(er) With Dependent ChildWithholding and estimated tax payments for 2007, Income tax withholding and estimated tax payments for 2007. Previous | Index 2006 Instructions Main | 2006 Tax Help Archives | Tax Help Archives Main | Home |