1. Standard Deduction
Schedule L

2. Schedule A
Itemized Deductions
Page 1

3. Schedule A
Itemized Deductions
Page 2

4. Increased Standard Deduction for Real Property Taxes
For 2009, the standard deduction is increased by amount of otherwise deductible real estate taxes up to $500 ($1,000 if married filing jointly)
Use Sch L, Standard Deduction for Certain Filers
A deduction will be allowed in addition to the standard deduction for real estate taxes paid during 2009 for non-itemizers.
The deduction will be limited to the lesser of the qualified real estate tax paid or $500 ($1,000 if MFJ).
In order to take the deduction, the real estate taxes must meet the same requirements as if they were being claimed as an itemized deduction.

5. Qualified Motor Vehicle Taxes
New deduction for qualified motor vehicle taxes on purchase of certain new cars, trucks, motorcycles or motor homes
Can add to the standard deduction or take as an itemized deduction (if not electing sales tax deduction)
Deduction is allowed against the AMT
Limited to tax imposed on the first $49,500
Phased out over modified AGI range of $125,000-$135,000 ($250,000- $260,000 if married filing jointly)
Applies only to purchases made after February 16, 2009, and before January 1, 2010