It’s tax return filing time again. Here are a few important reminders for 2009 returns.

    —  The law has strict recordkeeping requirements for deducting charitable contributions. For each contribution under $250, you must have a bank record such as a cancelled check, credit card record, or receipt from the charity. For donations of $250 or more, a receipt from the charity must be obtained before filing your return. Generally, donations of used clothing and household items will qualify for deduction only if the items are in “good condition or better.”

    —  If your 2009 IRA wasn’t fully funded by December 31, 2009, and you make IRA contributions prior to April 15, 2010, designate to the bank or trustee that these 2010 contributions are for 2009 until you reach the maximum allowed. You can then deduct these amounts on your 2009 tax return for a quicker tax benefit.

    —  Check your children’s need to file a 2009 tax return. Generally, a 2009 return is required if the child had wages of more than $5,700, self-employment earnings over $400, or investment income (such as dividends, interest, or capital gains) over $950. If your child had both earned and investment income, other thresholds apply. Also, if your child is due a refund, a return must be filed to get it.

    —  April 15, 2010, is more than just the deadline for filing your 2009 personal income tax return. It’s also the deadline for making 2009 IRA and education savings account contributions, filing 2009 partnership returns, filing 2009 gift tax returns, amending 2006 returns, and paying the first installment of 2010 individual estimated taxes.

    —  March 15, 2010, is the deadline for filing tax returns for calendar-year corporations. It’s also the deadline for corporations to elect S corporation status for 2010.

    David Compton is a Certified Public Accountant with offices in Meridian and Birmingham, Ala.