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			"New" Individual /
			Business /
			Energy credit
			
			
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			First-Time Homebuyer Credit
			 
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			Standard Deductions
			 
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			MACRS Recovery Period
			 
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			Medical Savings Accounts (MSA)
			 
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			Health Savings Account (HSA)
			 
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			Filing Requirements for Most Taxpayers
 
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			Filing Requirements for Dependents
 
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			Other Situations When You Must File a 2009 Return
 
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			Adoption Credit
 
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			Section 179 Expense
			
		
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			FICA (SS & Medicare) Wage Base
 
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			Student Loan Interest Deduction
 
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			Qualifying Child
 
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			Dependent Care Credit Limitations
 
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			Education Credits Comparison
 
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			Hope & Life Time Credit Phaseout
 
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			Social Security Payback
 
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			Earned Income Credit
 
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			Earned Income Credit in a Nutshell
 
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			Exemption Amounts
			
			
			
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			Phaseout Points for Exemptions
 
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			Domestic Production Activities Deduction
 
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			Kiddie Tax
 
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			Foreign Earned Income Exclusion
 
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			Gift Tax Exclusion
 
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			401(K) Contribution Limits
 
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			Long-term capital Gains & Qualifying Dividends
 
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			Savings Bond/Higher Education Expense Exclusion
 
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			Qualified 
			Transportation Fringe Benefit Exclusion
 
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			Itemized Deduction Phaseout Points
			
			
			
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			Long-term Care Premiums
 
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			Alternative Minimum Tax (AMT)
 
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			Where to Deduct Interest Expense?
 
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			Standard Mileage Rates
 
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			Estate Exemption
 
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			Tax Rate Schedules - Single
 
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			Tax Rate Schedules - Head of Household
 
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			Tax Rate Schedules - Married Filing Separately
 
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			Tax Rate Schedules - Married Filing Jointly 
			/ Qualifying Widow(er)
			 
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			Corporate Tax Rates
 
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			Estate and Trust Tax Rates
			
			
			
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			Traditional IRA Limits
 
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			Phaseout of IRA Deductions
 
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			Flexible Spending Account (FSA) - General
 
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			Flexible Spending Account (FSA) - Medical
 
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			Flexible Spending Account (FSA) - Dependent Care
 
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			Employee Stock Purchase Plans (ESPP)
 
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			Incentive Stock Options (ISO)
 
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			Non-Qualified Stock Options (NQSO)
 
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			Tax Preparer's Due Diligence Requirements for EITC