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pdf2009 Instructions for Form 1041 and Schedules A, B, G, J, and K-1
Project File Checksheet
Action
No.
Oracle
P
Item
Initials
or N/A
Date
First Draft
1
2
3
Deferred item(s) considered
Project file/R-set sent to review
Project file/R-set returned to section
n/a
✔
JPL
04/28/2009
✔
CLF
07/16/2009
First Circulation
4
5
6
9
10
All review comments considered
Graphics/R-set sent to Publishing
Electronic file updated, spell checked and checked for
completeness
Composed pages/R-set proofread:
TM
'100% 'Changes only Proofreader:
Proofreading changes put on electronic file and
checked for spelling and completeness
Circulation draft sent to reviewer/section chief
Circulation email sent
11
12
13
14
Circulation comments considered
Proofread 100% Proofreader:
Early release draft emailed to Publishing
Verified posting to website
7
8
JPL
n/a
07/21/2009
JPL
07/16/2009
JPL
07/22/2009
JPL
07/22/2009
✔
JPL
04/28/2009
✔
JPL
07/23/2009
JPL
09/08/2009
JPL
JPL
09/18/2009
09/18/2009
Early Release of Form
OK-to-Print
15
16
17
18
19
20
21
22
23
24
25
26
27
28
All comments considered
Reference checks completed
Math verified
Pub. 553 article(s) prepared
Project file/electronic file updated with changes
Spell checked/checked for completeness
Composed pages/R-set proofread:
JK
'100% 'Changes only Proofreader:
Approved by TLS; sent to section chief
Approved by section chief, sent to reviewer
Approved by reviewer, sent to branch
Approved by branch, sent to TPCC Chair
Approved by TPCC Chair (OMB), sent to TLS
Electronic file updated with final comments, spell
checked and checked for completeness
Composed pages/R-set proofread:
'100% 'Changes only Proofreader:
Release
29
Released to Publishing (OK-To-Print)
n/a
JPL
09/24/2009
JPL
09/25/2009
JPL
09/25/2009
✔
JPL
09/25/2009
✔
FCG
09/25/2009
✔
CLF
11/03/2009
✔
AF
11/20/2009
Record of Actions on Assignment
Assignment:
Assigned to:
Reviewed by:
Instructions for Form 1041 and Schedules A, B, G, J, and K-1
Date Started:
Jason P. Langley
Date Completed:
03/16/2009
09/25/2009
Date Started:
Chuck L. Frank
Date Completed:
Record of Technical Developments Considered
Development
(Including Cite)
Description
Location
Action
TLS
Date
REV
1. Impl. 67.00196 Credit for clean renewable energy bonds
E
p.28
JPL 04/28/2009
2. Impl. 67.00198 Termination of mine rescue training credit
A
p.28
JPL 04/28/2009
3. Impl. 67.00057 Termination of biodiesel fuel credit
E
p.28,35 JPL 04/28/2009
4.Rev. Proc. 2008-66 Increase in exemption amt, std deduction and
A
p.1,6,13,14
JPL 04/28/2009
A
p.1,23
JPL 04/28/2009
5.
AGI phaseout for bankruptcy estate filing
6. Rev. Proc. 2008-66
Increase in exemption amt and AGI phaseout for QDTs
7. Rev. Proc. 2008-66
Increase in Tax Rate Schedules A
p.14,27 JPL 04/28/2009
8. Form 1040 WRN
Change in line reference to line 60 A
p.14
JPL 04/28/2009
A
p.15
JPL 04/28/2009
A
p.17
JPL 04/28/2009
Date
9. dated 4/9/2009
10.Email from Tax Deleted reference to hours of operation for EIN
11.Analyst
telephone number.
12.1040A Schedule 1 Schedule 1 (Form 1040A) obsolete.
13.WRN 4/28/09
Coordination with Other Offices (Use Specific Symbols)
Item
Pages
Sent to Other Offices
Topic
Symbols
1.
2.
3.
4.
5.
Action Codes:
Material initiated or revised on basis of this item.............................................. A
No action taken because:
Factual item .............................................................................. B
Already covered......................................................................... C
Limited applicability .................................................................... D
Other (explain) ........................................................................... E
Date
Returned
Target
Actual
Review of Comments
Initiator
Reviewer
Record of Actions on Assignment (continued)
Instructions for Form 1041
Assigned to Jason P. Langley
Reviewed by Chuck L. Frank.
1. Schedule B (Form 1040A or 1040) WRN dated 3/30/2009.
Interest and dividend income information captured on new separate Schedule B.
p. 17
2. American Recovery and Reinvestment Act of 2009, Sec. 1211.
2008 NOLs for small business losses eligible for 5 year carryback.
p. 23
3. Notice 2008-103.
Increase in Schedule H (Form 1040) filing threshold amt to $1,700.
p. 28
4. Form 3468 WRN dated 4/8/2009.
Removal of energy credit and line 5 references and addition of qualifying advanced
energy project credit reference to Box 13 instructions.
p. 35.
TAX FORMS AND PUBLICATIONS DIVISION - W:CAR:MP:T
IMPLEMENTATION PLAN - Choose a Product
Product:
1041 INST
Product Type:
Taxpayer Instructions
Report On:
OPEN
Items
Filename:
Run by:
SD_Q7TMB
Report Date:
August 21, 2009
Total Pages:
5
This report lists legislative action items for a selected tax form,
instruction, notice, or publication. The user can choose OPEN, CLOSED,
or ALL action items affecting one product.
I cleaned this up after the 1st draft but it is obvious to me that
some items "took" my updates and other items did not. Will work
on this again at the beginning of the next cycle.
CLF
IMPLEMENTATION PLAN for 1041 INST
Run by User SD_Q7TMB
August 21, 2009
Page 2 of 5
P.L. 110-343, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (Division C)
Action
Number
67.00009
Act
Section
IRC
Section
201
Description of Action
Revise product to reflect that the deduction for state and local sales tax
has terminated.
Date Type Effective Date Target Date Actual Date
TYBA
31-DEC-2007 12-NOV-2010
P.L. 110-246, Food, Conservation, and Energy Act of 2008
Action
Number
67.00008
Act
Section
15351
IRC
Section
461
Description of Action
Revise product to reflect limitation on excess farm losses of certain
taxpayers.
Date Type Effective Date Target Date Actual Date
TYBA
31-DEC-2009 13-NOV-2010
P.L. 110-245, Heroes Earnings Assistance and Relief Tax Act of 2008
Action
Number
67.00005
Act
Section
111
IRC
Section
45P
Description of Action
Revise product to reflect the termination of the credit for employer
differential wage payments to employees who are active duty
members of the uniformed services.
Date Type Effective Date Target Date Actual Date
A
17-JUN-2008 13-NOV-2010
P.L. 110-28, U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability
Appropriations Act
Action
Number
67.00003
Act
Section
8211
IRC
Section
51(d)
Description of Action
Revise product to reflect the revised termination date of the work
opportunity credit.
Date Type Effective Date Target Date Actual Date
ADOE
26-MAY-2007 30-NOV-2012
P.L. 109-432, Tax Relief and Health Care Act of 2006
Action
Number
Act
Section
IRC
Section
Description of Action
Date Type Effective Date Target Date Actual Date
Revise product to reflect the sunset of New Markets tax credit.
DOE
20-DEC-2006 13-DEC-2015
202
Revise product to reflect that the credit for clean renewable energy
bonds does not apply to bonds issued after 31-DEC-2008.
A
31-DEC-2006 13-DEC-2009
405
Reflect expiration of the mine rescue team training credit for tyba 2008.
TYBA
31-DEC-2005 13-DEC-2009
67.00020
102
67.00196
67.00198
45D
IMPLEMENTATION PLAN for 1041 INST
Run by User SD_Q7TMB
August 21, 2009
Page 3 of 5
P.L. 109-222, Tax Increase Prevention and Reconciliation Act of 2005
Action
Number
67.00046
Act
Section
102
IRC
Section
1(h)
Description of Action
Revise instructions to reflect the expiration of qualified dividends and
the special rates for capital gains. (Note: This act sec extends the date
in PL 108-27, act sec 303 by 2 years.)
Date Type Effective Date Target Date Actual Date
TYBA
31-DEC-2010 31-DEC-2011
P.L. 109-73, Katrina Emergency Tax Relief Act of 2005
Action
Number
67.00027
Act
Section
IRC
Section
202
Description of Action
Date Type Effective Date Target Date Actual Date
Revise product to remove the employee retention credit in the
instructions for Schedule G.
23-SEP-2005 15-DEC-2006
P.L. 109-58, Energy Policy Act of 2005
Action
Number
67.00057
Act
Section
1344
IRC
Section
40A
Description of Action
Revise the instructions to remove the biodiesel credit.
Date Type Effective Date Target Date Actual Date
DOE
08-AUG-2005 15-DEC-2009
IMPLEMENTATION PLAN for 1041 INST
Run by User SD_Q7TMB
August 21, 2009
Page 4 of 5
P.L. 108-357, American Jobs Creation Act of 2004
Action
Number
Act
Section
IRC
Section
Description of Action
Date Type Effective Date Target Date Actual Date
67.00262
245
45G
Revise tax product to reflect new Railroad Track Maintenance Credit is
available to estates and trusts.
67.00263
245
45G
Revise tax product to reflect termination of Railroad Track Maintenance
Credit for estates and trusts.
67.00269
421
59(a)
Reivse tax product to reflect the removal of the 90% limitation for
alternative minimum tax.
TYBA
31-DEC-2004 15-NOV-2005
67.00270
302
40A
Revise tax product to reflect Biodiesel Fuel Credit is a new credit
available to estates, trusts, and beneficiaries.
A
31-DEC-2004 15-NOV-2005
67.00284
339
45H
Revise product to reflect the addition of new Form 8896, Low Sulfur
Diesel Fuel Production Credit, to the list of GBC credits available to
estates, trusts, and beneficiaries.
TYEA
31-DEC-2002 15-NOV-2005
67.00624
101
114
Revise product to reflect repeal of exclusion for extraterritorial income,
subject to transitional rules.
A
31-DEC-2004 15-NOV-2005
67.00625
101
114
Revise product to reflect repeal of exclusion for extraterritorial income,
subject to transitional rules.
A
31-DEC-2004 31-DEC-2006
67.00626
101
114
Revise product to reflect repeal of exclusion for extraterritorial income.
A
31-DEC-2004 31-DEC-2007
TYBA
31-DEC-2004 15-NOV-2005
01-JAN-2008 15-NOV-2008
P.L. 108-27, Jobs and Growth Tax Relief Reconciliation Act of 2003
Action
Number
67.00130
Act
Section
104
IRC
Section
1
Description of Action
Revise the 2005 instructions for Form 1041 to reflect the reversion of
the 10% income tax bracket to pre-JGTRRA for bankruptcy estates.
Date Type Effective Date Target Date Actual Date
TYBA
31-DEC-2002 31-DEC-2005
IMPLEMENTATION PLAN for 1041 INST
Run by User SD_Q7TMB
August 21, 2009
Page 5 of 5
P.L. 107-147, Job Creation and Worker Assistance Act of 2002
Action
Number
Act
Section
IRC
Section
Description of Action
Date Type Effective Date Target Date Actual Date
67.00354
602
30
Revise the Instructions for Form 1041 to retain the qualified electric
vehicle credit in the listing of credits to reflect extension of the credit
through 2006.
A
31-DEC-2001 30-NOV-2005
67.00356
613
45A
Revise the instructions for Form 1041 to delete the Indian Employment
Credit from the list of credits.
DOE
09-MAR-2002 30-NOV-2005
67.00358
613
45A
Revise the instructions for Form 1041 to retain instructions regarding
recapture of the Indian Employment Credit to reflect the extension of
the credit through 2004.
DOE
09-MAR-2002 30-NOV-2005
67.00535
613
45A
Revise the instructions for Form 1041 to delete instructions regarding
recapture of the Indian Employment Credit.
DOE
09-MAR-2002 30-NOV-2006
67.00684
602
30
Revise the instructions for Form 1041 to delete the qualified electric
vehicle credit from the list of credits.
A
31-DEC-2001 30-NOV-2007
67.00749
602
30
Revise the instructions for Form 1041 to retain instructions regarding
recapture of qualified electric vehicle credit to reflect the extension of
the credit.
A
31-DEC-2001 30-NOV-2008
67.00904
602
30
Revise the instructions for Form 1041 to delete instructions regarding
recapture of the qualified electric vehicle credit.
A
31-DEC-2001 30-NOV-2010
P.L. 105-34, Taxpayer Relief Act of 1997
Action
Number
Act
Section
IRC
Section
Description of Action
Date Type Effective Date Target Date Actual Date
67.00587
311
1
Revise the 2006 Form 1041 Schedule D to reflect the 10% capital
gains rate.
TYBA
31-DEC-2005 01-NOV-2006
67.00588
311
1
Revise the 2006 Form 1041 Schedule D instructions to reflect the 10%
capital gains rate and the change to Schedule D.
TYBA
31-DEC-2005 01-NOV-2006
Total Action Items: 28
Major Changes to the 2009 Instructions for Form 1041
•
•
•
•
•
•
•
•
•
•
•
•
•
On pages 1 under What’s New, and on page 6 under Bankruptcy Estate, and
on page 13 under Bankruptcy Estates, we increased the filing threshold
amount for a bankruptcy estate to $9,350. Rev. Proc. 2008-66.
On pages 4 and 6 under Who Must File, we added a discussion about grantor
type trusts, pooled income funds, electing small business trusts, and qualified
funeral trusts.
On page 14 under Exemption, we increased the personal exemption amount
allowed for a bankruptcy estate to $3,650. On the same page under Standard
deduction, we increased the standard deduction amount to $5,700. Rev. Proc.
2008-66.
On page 1 under What’s New, and on page 23 under Line 20—Exemption, we
increased the exemption amount for a qualified disability trust to $3,650. We
also increased the AGI phaseout amount to $166,800. Rev. Proc. 2008-66.
On page 14, we updated the Tax Rate Schedule applicable to bankruptcy
estates. Rev. Proc. 2008-66.
On page 14 under Special Filing Instructions for Bankruptcy Estates, we
updated the line reference to Form 1040, line 60. WRN dated 4/9/2009.
On page 17 under Line 1—Interest Income, we deleted the reference to
obsolete Schedule 1 (Form 1040A) and replaced it with the reference to new
Schedule B (Form 1040A or 1040). WRNs dated 4/28/2009 and 3/30/2009.
On page 17 under Line 2a—Total Ordinary Dividends, we deleted the
reference to obsolete Schedule 1 (Form 1040A) and replaced it with the
reference to new Schedule B (Form 1040A or 1040). WRNs dated 4/28/2009
and 3/30/2009.
On page 27, we updated the Tax Rate Schedule applicable to estates and
trusts. Rev. Proc. 2008-66.
On page 28 under Line 2c—General Business Credit, we updated the listing of
general business credits by adding the qualified plug-in electric vehicle credit
(Form 8834) and the qualified plug-in electric drive motor vehicle credit
(Form 8936).
On page 28, under Line 5—Recapture Taxes, we revised our discussion on the
recapture of the alternative motor vehicle credit and the alternative fuel
vehicle refueling property credit.
On page 28 under Line 6—Household Employment Taxes, we increased the
filing threshold amount for wages paid to a household employee to $1,700.
Notice 2008-103.
On page 35 under Box 13—Credits and Credit Recapture, we deleted the
reference to the energy credit and lines 5c, 5f, 5i, and 5l and added the
reference to the qualifying advanced energy project credit. Form 3468 WRN
dated 4/8/2009.
| File Type | application/pdf |
| File Title | Project File Checksheet.doc |
| Author | RMDFB |
| File Modified | 2009-11-13 |
| File Created | 2009-11-13 |