The IRS has posted a preview of the 1040 for 2009, along with the latest rules for electronically filing the returns.

The IRS warns that the 1040 posted on the site is only a draft form, or an advance proof copy that is subject to change and approval by the Office of Management and Budget. The draft of the 1040 for 2009 can be found at www.irs.gov/pub/irs-dft/f1040--dft.pdf. The IRS is also accepting comments on the draft form.

In addition, the IRS has recently posted updated schemas and business rules for Forms 1040 and 4868, with links to information and technical guidance for software developers and transmitters for the Modernized e-File versions of the forms. The page can be found at www.irs.gov/efile/article/0,,id=209615,00.html.