Your Guide to 2009 Tax Planning

Make Work Paycap."
There are a lot of misconceptions going aroundAutomobile Breaks
regarding the new Making Work Pay credit. InAlthough many hybrid vehicle tax credits are
order to benefit fully, it is important to understandbeginning to expire, there are plenty of new ones
how you can take advantage of the credit. Thebeing announced. The IRS just released new
most common myth is that the credit will beinformation on the new tax credits being made
delivered to qualifying taxpayers through the mail,possible by the Emergency Economic Stabilization
similarly to the stimulus check last year. However,Act of 2008 and the American Recovery and
it is actually distributed through a taxpayer's checkReinvestment Act of 2009. The credits apply to
in the form of a reduced tax rate. Because oflow speed electric vehicles, as well as cars with at
this, it is your job to check you paychecks andleast four wheels that draw propulsion using a
make sure the amount is being added (note thatrechargeable battery. Depending on the height and
you may need to adjust your withholding toweight of the vehicle the value of the credit can
reflect the change).range from $2,500 to $15,000.
The First Time Homebuyer CreditFlood Victims
A lot of people are talking about the federalThe IRS unveiled some new tax law changes to
government's credit for people to purchase aassist flood victims this year. One big win for
home in the 2009 tax year. However, it isflood victims was the removal of some loss
important to remember that the credit is onlylimitations. Whereas in 2008, flood victims could
available to first time homebuyers. To be moreonly claim a certain amount of losses, now they
specific, the IRS defines a new homebuyer as acan deduct the entire amount. However, it is
person who has not owned a principal residenceimportant to remember that this full amount can
during the three-year period prior to the purchase.only claimed by taxpayers who itemize their
The IRS also specifies that you need to purchasedeductions. Another less popular tax law change
the home between January 1 to December 31,affects individuals who helped victims displaced
2009. For more information, check out the IRS'from their homes. According to the IRS these
press release titled "First-Time Homebuyers Havecharitable taxpayers can claim an additional
Several Options to Maximize New Tax Credit."exemption of $500 for each displaced individual
Energy Conservation Creditthey help, with a maximum of $2,000.
For those of you hoping to upgrade some ofUnemployment
your appliances this year, the IRS is giving youWith more and more Americans losing their jobs,
even more incentive to go "green." If you makechanges have also been made to the way
an energy efficient upgrade to your home-suchunemployment benefits are taxed. The key to
as installing double-paned windows or buying anbenefiting from these new changes is by knowing
approved washer and dryer-you can take aexactly what you are entitled to. According to the
deduction for up to $1,500. However, you mustnewest changes to the tax law, the first $2,400
divide the deduction between the 2009 and 2010worth of unemployment benefits is income tax
tax years, so you will only be able to claim $750free. Therefore, you could expect an increase on
this year. Please note that according toeach check you receive by around $25.
EnergyStar.gov, "geothermal heat pumps, solarAdditionally, 20 more days have been added to
water heaters, solar panels, fuel cells, and smallthe duration of unemployment.
wind energy systems... are not subject to this