__ 2008 tax return
__ W-2s
__ 1099-MISC
__ 1099-R
__ 1099s for interest and dividends
__ Brokerage statements
__ K-1s from S corporations or partnerships
__ 1098 reporting mortgage interest
__ SSA-1099 Social Security or Railroad benefits including Medicare B and D premiums
__ 1099G, W-2G, 1099-Q
__ Real estate tax bills
__ Personal property tax bills
__ Purchase and sale agreements for real property


Issues to Check and Special Situations

__ Check social security numbers, address
__ Dependent changes, rules on dependents
__ Birth dates of taxpayers and dependents
__ Telephone numbers
__ Dependent information including social security no., months lived with taxpayer, child care expense
__ Change in marital status
__ Taxpayer or spouse disabled in 2009
__ Death of taxpayer or spouse
__ Member of Armed Forces
__ Child under age 19 or full-time student under 24 with investment income greater than $1,900
__ Noncustodial parent (Form 8332)
__ Dependents not U.S. citizens or residents
__ Adoption expenses (Form 8839)
__ Changes to Federal or state prior year tax returns
__ Changes to prior year returns that require filing amended return
__ Any foreign bank accounts (includes signature authority)
__ Grantor or transferor of foreign trust
__ Gifts over $13,000 or gift to trust
__ Pay an individual for domestic services (Schedule H)
__ Employer stock bonus plan
__ Start a business or buy an interest in partnership or S corporation
__ Purchase a rental property or rent owned property for first time
__ Engage in a like-kind exchange of property
__ Sell property (real or personal) using installment sale
__ Provide over half support for another person
__ Adoption expenses
__ Rollover of IRA distributions
__ Tip income not reported to employer
__ Casualty or theft losses
__ Non-business bad debts
__ Proceeds from Series EE or I Savings Bonds purchased after 1989 used for higher education expenses (Form 8815)
__ Moving expenses
__ Paid alimony
__ Received alimony
__ Receive economic stimulus payment
__ Purchase fuels for non-highway use
__ Foreign earned income exclusion (Form 2555)
__ NOL (net operating loss) carryforward


Income

W-2
__ Wages
__ Federal tax withheld
__ Social security and medicare wages and withholdings
__ Social security tips, allocated tips
__ Advance EIC payment
__ Dependent care
__ Nonqualified plans
__ Covered by pension plan
__ State income different than federal
__ Box 12 codes
__ State and local withholdings
__ Disability withholdings
__ Employer provided dependent care
__ Forfeiture of flexible spending account


1099-R (Pub. 575)
__ Gross distribution
__ Taxable amount
__ Amount rolled over to traditional IRA
__ Amount rolled over to Roth IRA
__ Federal tax withheld
__ State tax withheld
__ Capital gain included
__ Net unrealized appreciation in employer securities
__ Distribution code box 7
__ IRA/SEP/SIMPLE
__ Penalty for early distribution (Form 5329)
__ Tax on lump-sum distributions (Form 4972)


1099-INT
__ Interest income
__ Early withdrawal penalty
__ Savings bond or Treasury interest (generally nontaxable for state)
__ Investment expenses
__ Federal income tax withheld
__ Foreign tax paid, country
__ Tax-exempt interest
__ Private activity bond interest
__ Interest attributable to state of residence

Other Interest Data
__ Seller financed mortgage interest
__ Nominee interest
__ Amortizable bond premium
__ Original issue discount (OID)
__ Accrued interest adjustment


1099-DIV (Pub. 550)
__ Total ordinary dividends
__ Qualified dividends
__ Total capital gain distributions
__ Unrecaptured Sec. 1250 gain
__ Section 1202 gain
__ Nondividend distributions
__ Federal income tax withheld
__ Foreign tax paid, country
__ Investment expenses
__ Cash/noncash liquidation distributions

Other Dividend Data
__ Percentage/amount from U.S. Treasury obligations
__ Collectibles (28%) gain
__ Dividends exempt from federal tax (state and local obligations)
__ Dividends subject to alternative minimum tax (AMT)
__ Portion of dividend exempt from tax in state of residence
__ Nominee dividend
__ Restricted stock dividend


1099-B Proceeds from Broker and Barter Transactions (Schedule D)
__ Date of sale or exchange
__ CUSIP No.
__ Stocks, bonds, etc. gross proceeds
__ Reported as gross proceeds or gross proceeds less commissions
__ Federal income tax withheld
__ Number of shares
__ Classes of stock
__ Description (security name)
__ Profit or loss realized (closed futures or foreign currency contracts)
__ Unrealized profit or loss on open contracts 2008
__ Unrealized profit or loss on open contracts 2009
__ Aggregate profit or loss
__ Wash sale
__ Personal use property
__ Expired option purchased
__ Expired option granted
__ Worthless security
__ Qualified small business stock (Sec. 1244)
__ Collectible
__ Sale of home where gain taxable
__ Gain from Form 4797, K-1
__ Capital loss carryforward from prior year


Other Income
__ Social Security and Railroad Retirement benefits (Pub. 915)
__ State and local tax refund
__ Unemployment compensation
__ Conversion of regular IRA to Roth
__ Recovery of bad debts previous deducted
__ Bartering income not reported elsewhere
__ Canceled debt income
__ Distributions from HSA, Archer MSA, Medicare Choice MSA
__ Alimony
__ Jury duty
__ Unreported tips
__ Disability income
__ Rental income from personal property
__ Scholarship and fellowship income
__ Rebates of property taxes
__ Medical insurance recovery
__ Gambling income, lottery winnings
__ Election monitor
__ Executor fees
__ Alternative Trade Adjustment Assistance
__ Agriculture payments
__ Sec. 409A income (deferred compensation)


Deductions Toward Adjusted Gross Income

__ Self-employed health insurance
__ Contributions to deductible IRA
__ Contributions to nondeductible IRA (Form 8606)
__ Contributions to SIMPLE
__ Contributions to SEP
__ Contributions to Keogh
__ Health Savings Account
__ Interest on student loan
__ Medical Savings Account
__ Educator expenses
__ Business expenses of reservists, performing artists
__ Penalty on early withdrawal of savings
__ Tuition and fees deduction


Itemized Deductions

Medical (Pub. 502)
__ Medicare B insurance premiums
__ Medicare D insurance premiums
__ Health insurance premiums
__ Prescription medications
__ Prescription medical equipment and supplies
__ Qualified long-term care premiums
__ Self-employed health insurance premiums (not deductible on 1040)
__ Doctors out-of-pocket (co-pays, etc.)
__ Dentists out-of-pocket
__ Physical therapists
__ Eyeglasses and contact lenses and supplies
__ Hospital, clinic out-of-pocket
__ Ambulance fees and medical transportation
__ Miles driven for medical purposes
__ Lodging
__ Modifications to residence for disabled person



Taxes
__ State income taxes withheld
__ State estimated taxes paid (include 2008 refund applied)
__ Real estate taxes paid on principal residence
__ Real estate taxes paid on additional homes or land
__ Personal and excise property taxes
__ Auto registration fees based on value of vehicle
__ Sales tax paid (if not deducting income taxes; table amount plus large purchases)
__ Sales tax on new vehicle purchased in 2009
__ Foreign taxes paid (if not take as credit)
__ Real estate, sales tax on auto, disaster losses as extra standard deduction (Schedule L)

Interest (Pub. 936)
__ Home mortgage interest for purchase of principal residence
__ Home mortgage interest for purchase of second residence
__ Home loan for home improvements
__ Home equity loan (principal limit $100,000)
__ Points to purchase a home
__ Amortizable points on refinance of home loan or home equity loan
__ Seller financed mortgage
__ Investment (margin) interest (Form 4952)
__ Qualified mortgage insurance premiums


Gifts to Charity (Pub. 526)
__ Cash gifts (receipts over $250)
__ Noncash gifts
__ Noncash over $500 total (Form 8283)
__ Carryover from prior year
__ Mileage driven for charity
__ Parking fees, tolls, local transportation, uniforms
__ Auto contributed (Pub. 4303)


Miscellaneous Deductions (Pub. 529)

2-Percent Floor
__ Unreimbursed employee expenses (e.g. job travel, meals, etc. Form 2106)
__ Union dues
__ Job related education
__ Professional dues and licenses
__ Business liability insurance
__ Educator expenses over the $250 limit
__ Research expenses of college professor
__ Tools used in your work
__ Work clothes and uniforms
__ Investment expenses
__ Appraisal fees to figure casualty loss
__ Tax preparation
__ Credit/debit card convenience fees for paying income taxes
__ Excess deductions of an estate
__ Legal expenses (restricted)
__ Safe deposit box rent
__ Service charge on dividend reinvestment plan
__ Trustee's administrative fees for IRA (paid separately)

No 2-Percent Floor
__ Amortizable premium on taxable bonds
__ Casualty/theft losses on income producing property
__ Federal estate tax on income in respect of decedent
__ Gambling losses up to amount of winnings
__ Disability related work expenses
__ Losses from Ponzi-type investment schemes
__ Repayments of more than $3,000 under a claim of right
__ Unrecovered investment in an annuity


Schedule C

Schedule C
__ Ownership-taxpayer or spouse
__ Employer ID
__ Business code
__ Disposed of in current year
__ Accounting method
__ Material participation, at risk
__ Qualified disaster area
__ Sales (before/after sales tax)
__ Inventory withdrawn for personal use
__ Purchases, labor costs, materials and supplies, other costs
__ Advertising
__ Car and truck expenses
__ Commissions and fees
__ Contract labor
__ Depreciation, Sec. 179 deduction (Pub. 946)
__ Employee benefit programs
__ Insurance (not health)
__ Pension and profit-sharing plans (not for owner)
__ Mortgage interest
__ Interest
__ Legal and professional
__ Office expenses (include bank charges, postage, cleaning)
__ Rent or lease-machinery and equipment
__ Rent or lease-other property
__ Repairs and maintenance (not improvements)
__ Supplies not in cost goods sold
__ Taxes and licenses (employer's share of FICA, state and federal unemployment tax, etc.)
__ Travel
__ Meals and entertainment (subject to 50% rule and not subject separate lines)
__ Utilities (include cell phone, telephone, internet)
__ Wages (gross)



Schedule SE

Schedule SE
__ Self-employment income tax--Sole proprietors, LLC members, partners


Schedule E

Schedule E

Rental Activity (Pub. 527)
__ Main, second, full rental
__ Days rented/available for rent/personal use
__ Real estate professional; material participation
__ Active participation
__ Amount at risk
__ Passive loss carryforwards
__ Gross rent-expenses paid by tenant
__ Advertising
__ Commissions
__ Travel including auto (standard mileage or actual)
__ Cleaning
__ Legal and professional
__ Insurance
__ Management fees
__ Association fees
__ Mortgage interest (including points)
__ Non-mortgage interest
__ Property taxes
__ Other taxes including personal property, employee FICA
__ Utilities
__ Supplies
__ Repairs and maintenance
__ Depreciation (27.5 yr. residential rental/5-year carpets, appliances, furniture/7-year office furniture) (Form 4562)


S Corporations, Partnerships, Trusts
__ Amount at risk (Form 6198)
__ Passive/Nonpassive (Form 8582)
__ Passive loss carryforwards
__ Interest expense to carry investment
__ Section 179 deduction
__ LLC-partnership or Schedule C
__ Trust-list


Alternative Minimum Tax

Form 6251
__ Itemized deductions
__ Taxes
__ Medical expenses
__ Depreciation adjustment (+/-) Schedule C, S corporation, partnership, etc.
__ Interest adjustment for mortgages
__ Exercise of incentive stock options
__ Sale of asset AMT vs. regular basis
__ Credit for prior year minimum tax (Form 8801)


Employee Business Expenses

Form 2106
__ Parking fees, tolls, and local transportation
__ Travel expenses away from home (Pub. 463)
__ Meals and entertainment expenses
__ Business gifts ($25)
__ Education
__ Home office expenses
__ Trade publications
__ Depreciation not vehicle
__ Reimbursements other than meals and entertainment
__ Reimbursements meals and entertainment
__ Qualified performing artist
__ Vehicle information
__ Evidence to support deduction, written


Home Office

Form 8829
__ Area exclusively for business
__ Principal place of business/inventory storage/no other fixed location
__ Daycare rules
__ Mortgage interest
__ Real estate taxes
__ Mortgage insurance
__ Insurance
__ Rent
__ Repairs and maintenance
__ Utilities
__ Direct vs. Indirect expenses
__ Carryover operating expenses, casualty losses and depreciation
__ Depreciation of home and improvements


Moving Expenses

Form 3903
Pub. 521
__ Distance test
__ Armed Forces
__ Amount paid by employer
__ Transportation expenses
__ Storage expenses
__ Expenses for moving from old to new home (travel and lodging but not meals)


Underpayment Penalty

(Form 2210)
__ Annualization of income
__ 90% exemption, business owner


Child and Dependent Care Expenses

(Form 2441) (Pub. 503)
__ Provider information-name, address, ID, amount paid
__ Qualifying expenses
__ Age under 13
__ Dependent care benefits received
__ Disabled spouse/relative


Energy Credits

(Form 5695)
__ Insulation, exterior doors, windows, skylights, special roof
__ Furnace, hot water heater, blower motor, air conditioner
__ Solar electric, wind power, solar water heating, geothermal


Home Sale

(Pub. 523)
__ $250,000/$500,000 gain-2 out of 5 requirement
__ Other gain excluded within 2 years
__ New/former spouse rules
__ Sale for employment, health, etc. reasons
__ Business or rental use of residence post May 6, 1997
__ Sale on installment basis
__ Purchase price of home sold-less postponed gain on prior home
__ Additions to basis include improvements, settlement fees and closing costs on purchase
__ Commissions and selling expenses
__ Acquired in like-kind exchange
__ Report on Schedule D