American Recovery and Reinvestment Act: ARRA provides several tax provisions that affect tax year 2009 individual tax returns due April 15, 2010. The law -- commonly called the stimulus package -- provides tax incentives for first-time homebuyers, people who purchased new cars, those who made their homes more energy efficient, parents and students paying for college and people receiving unemployment compensation.

IRA deduction expanded: You might be able to take an IRA deduction if you were covered by a retirement plan and your 2009 modified adjusted gross income is less than $65,000 ($109,000 for married filing jointly).

Standard deduction increased: Basic standard deductions for 2009 increased: $11,400 for married couples filing jointly and qualifying widows and widowers, $5,700 for singles and married individuals filing separately and $8,350 for "head of household."

Taxpayers may claim additional standard deductions based on state or local sales or excise taxes paid on purchasing most new motor vehicles after Feb. 16, 2009. You can also increase your standard deduction by the state or local real estate taxes paid during the year or net disaster losses suffered from a federally declared disaster.

Standard mileage rates: The standard mileage rates for 2009 changed for business use of a vehicle to 55 cents per mile. The rates for operating a vehicle for medical reasons or a deductible move increased to 24 cents per mile and the rate for using a car to provide services to charitable organizations remains at 14 cents per mile.

Child investments tax: The amount of taxable investment income a child can have in 2009 without being subject to tax at the parent's rate increased to $1,900.

Fourteen changes: Fact sheet "2009 Tax law changes provide saving opportunities for nearly everyone" is at tulsaworld.com/ IRS14Changes .

ARRA: The American Recovery and Reinvestment Act of 2009: Information Center at tulsaworld.com/IRSARRAinfoCent has something for everyone.

1040 Central: This tax information powerhouse is at tulsaworld.com/IRS1040Central and answers most tax questions.

Form 1040 Instructions: This 174-page (PDF 941K) book at tulsaworld.com/IRS1040 Instructions is the workhorse of federal taxation, explaining in fine detail everything in Form 1040. It includes Schedules A, B, C, D, E, F, J, L, M and SE.