Beginning in 2008, this was complicated somewhat by the 2008 Housing Act, which allowed up to $500 ($1,000 for married filing joint returns) to be added to the standard deduction for real estate taxes paid, that were not deducted any where else in the return.
Beginning in 2009, this has become even more complicated. So much more complicated, in fact, that a new Schedule L needed to be added to the 1040 series. Not only do the above real estate taxes get added to the standard deduction, but so do any amounts for new motor vehicle sales taxes and a net disaster loss.
Schedule M : at least this schedule is based upon completely new tax law. It is for computing the Making Work Pay and Government Retiree Credits, both of which came into play with the American Recovery and Reinvestment Act of 2009. Currently, the law is written so that this credit is only available for years beginning in 2009 or 2010, but Congress has been known to switch things around. This form will need to be included in the tax returns for all individuals with wages and/or retirement benefits.
ZT from the Web....