Beruflich Dokumente
Kultur Dokumente
INSTRUCTIONS
2011
FUTURE DEVELOPMENTS
The IRS has created a page on IRS.gov for
information about Form 1040A and its instructions at
www.irs.gov/form1040a. Information about any future
developments affecting Form 1040A (such as
legislation enacted after we release it) will be posted
on that page.
For details on these and other changes, see
Whats New, in these instructions.
IRS
Nov 25, 2011
A Message From
the Commissioner
Dear Taxpayer,
As we enter the 2012 tax filing season, the IRS is always looking to find new
and innovative ways to help you get your tax questions answered. The newest is
our smartphone application, IRS2Go, which can be downloaded for free. You
can do a number of things with this app, such as checking the status of your tax
refund or subscribing to tax tips.
We also continue to enhance our website, IRS.gov, which is the most
convenient way to get tax information. We also post videos on YouTube to help
taxpayers understand their tax obligations. Check these out at www.youtube.
com/irsvideos. Our news feed on Twitter, @IRSnews, is another excellent
source of tax information.
Keep in mind that a number of federal tax incentives that were enacted in
2009 as part of the American Recovery and Reinvestment Act are still in effect
for 2011. These include the American opportunity credit and the expanded
earned income credit. Make sure to check to see if you qualify for these and
other important deductions and credits.
Remember that the fastest, safest, and easiest way to get your refund is to
e-file and use direct deposit. E-file has become so popular that nearly eight out
of 10 individual taxpayers now e-file their return. Its now the first choice for
about 112 million taxpayers.
Taxpayers below a certain income level can qualify to use free tax
preparation software through the Free File program. Plus, everyone can e-file
for free using a fillable form available at IRS.gov.
We know that it takes time to prepare and file a tax return, but the IRS wants
to help you fulfill your tax obligations and will continue to go the extra mile to
provide assistance.
Sincerely,
Douglas H. Shulman
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Table of Contents
Department
of the
Treasury
Internal
Revenue
Service
Contents
Page
Contents
Page
IRS e-file . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Whats New . . . . . . . . . . . . . . . . . . . . . . . . 6
Refund . . . . . . . . . . . . . . . . . . . . . . . . . 60
Filing Requirements . . . . . . . . . . . . . . . . . . 6
General Information . . . . . . . . . . . . . . . . . 76
Exemptions . . . . . . . . . . . . . . . . . . . . . 14
Income . . . . . . . . . . . . . . . . . . . . . . . . . 19
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87
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SecurityThe IRS uses the latest encryption technology to safeguard your information.
Flexible PaymentsFile early; pay by April 17.
Greater AccuracyFewer errors mean faster processing.
Quick ReceiptReceive an acknowledgment that your return was
accepted.
IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms if you should
choose to file a paper return.
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Whats New
For information about any additional changes to the 2011 tax law or any other developments
affecting Form 1040A or its instructions, go to www.irs.gov/form1040a.
Due date of return. File Form 1040A by April 17, 2012. The due
IRA in 2010 and did not elect to report the taxable amount on your
2010 return, you generally must report half of it on your 2011 return
and the rest on your 2012 return. Report the amount that is taxable
on your 2011 return on line 11b (for conversions from IRAs) or 12b
(for rollovers from qualified retirement plans, other than from a
designated Roth account). See the instructions for lines 11a and 11b
and 12a and 12b.
Designated Roth accounts. If you rolled over an amount from a
Filing Requirements
not elect to report the taxable amount on your 2010 return, you
generally must report half of it on your 2011 return and the rest on
your 2012 return. See the instructions for lines 12a and 12b.
Foreign financial assets. If you had foreign financial assets in
2011, you may have to file new Form 8938 with your return. Check
www.irs.gov/form8938 for details.
Note. If you must file Form 8938 you cannot file Form 1040A. You
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Have you tried IRS e-file? Its the fastest way to get your refund and its free
if you are eligible. Visit IRS.gov for details.
Also, you may qualify for certain tax treaty benefits. See Pub. 519
for details.
CAUTION
If you are a U.S. citizen or resident alien, you may qualify for an
automatic extension of time to file without filing Form 4868. You
qualify if, on the due date of your return, you meet one of the following conditions.
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You live outside the United States and Puerto Rico and your
Single
under 65
65 or older
any age
Head of household
(see the instructions for line 4)
under 65
65 or older
$12,200
13,650
under 65
65 or older
$15,300
16,450
$9,500
10,950
$19,000
20,150
21,300
$3,700
* If you were born on January 1, 1947, you are considered to be age 65 at the end of 2011.
** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including
any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Do not
include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2011 or
(b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if
married filing jointly). If (a) or (b) applies, see the instructions for lines 14a and 14b to figure the taxable part of social security benefits you
must include in gross income.
*** If you did not live with your spouse at the end of 2011 (or on the date your spouse died) and your gross income was at least $3,700, you
must file a return regardless of your age.
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AND
Single
Under 65
65 or older or blind
65 or older and blind
$5,800
7,250
8,700
$11,600
12,750
13,900
13,900
15,050
16,200
Head of household
Under 65
65 or older or blind
65 or older and blind
$0
5,800
6,950
8,100
$8,500
9,950
11,400
Under 65
65 or older or blind
65 or older and blind
$11,600
12,750
13,900
* If you can take an exemption for your spouse, complete the Standard Deduction Worksheet for the amount that applies to you.
If someone can claim you as a dependent, it would benefit you to itemize if your itemized deductions total more than your standard
deduction figured on the Standard Deduction Worksheet.
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Where To Report Certain Items From 2011 Forms W-2, 1097, 1098, and 1099
IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax
return. Visit www.irs.gov/efile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040A, line 36.
Form
Where To Report
W-2
W-2G
1097-BTC
1098
Must file Form 1040 if required to file Form 8889 (see instructions for
Form 8889)
Must file Form 1040
1098-C
1098-E
1098-MA
1098-T
See the instructions for Form 1040A, line 19, or line 31, but first see the
instructions on Form 1098-T
1099-A
1099-B
1099-C
1099-DIV
1099-G
1099-INT
1099-K
1099-LTC
Must file Form 1040 if required to file Form 8853 (see the instructions
for Form 8853)
1099-MISC
Miscellaneous income
1099-OID
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Form
Where To Report
1099-PATR
1099-Q
1099-R
See the instructions for Form 1040A, lines 11a and 11b
See the instructions for Form 1040A, lines 12a and 12b
See the instructions on Form 1099-R
1099-S
Must file Form 1040 if required to report the sale (see Pub. 523)
Must file Form 1040
1099-SA
a.
b.
c.
d.
3.
Educator expenses.
IRA deduction.
Student loan interest deduction.
Tuition and fees deduction.
You do not itemize deductions.
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12. You are eligible for the first-time homebuyer credit or must
repay the first-time homebuyer credit. See Form 5405 for details.
IRS e-file takes the guesswork out of preparing your return. You may also
be eligible to use Free File to file your federal income tax return. Visit
www.irs.gov/efile for details.
TIP
13. You had foreign financial assets in 2011 and you must file
new Form 8938. Check www.irs.gov/form8938 for details.
If you filed a joint return for 2010 and you are filing a
joint return for 2011 with the same spouse, be sure to
enter your names and SSNs in the same order as on your
2010 return.
make sure your earnings are credited to your social security record.
If the name or SSN on your social security card is incorrect, call the
SSA.
IRS individual taxpayer identification numbers (ITINs) for aliens.
If you are a nonresident or resident alien and you do not have and
are not eligible to get an SSN, you must apply for an ITIN. For
details on how to do so, see Form W-7 and its instructions. It takes 6
to 10 weeks to get an ITIN.
If you already have an ITIN, enter it wherever your SSN is
requested on your tax return.
Name change
If you changed your name because of marriage, divorce, etc., be
sure to report the change to your local Social Security Administration (SSA) office before you file your return. This prevents delays
in processing your return and issuing refunds. It also safeguards
your future social security benefits.
Note. An ITIN is for tax use only. It does not entitle you to social
Address change
If you plan to move after filing your return, use Form 8822 to notify
the IRS of your new address.
spouse, or
Your spouse is filing a separate return.
P.O. box
Enter your box number only if your post office does not deliver mail
to your home.
Foreign address
If you have a foreign address, enter the city name on the appropriate
line. Do not enter any other information on that line, but also
complete the spaces below that line. Do not abbreviate the country
name. Follow the countrys practice for entering the postal code and
the name of the province, county, or state.
Death of a taxpayer
See Death of a Taxpayer under General Information, later.
Filing Status
Check only the filing status that applies to you. The ones that will
usually give you the lowest tax are listed last.
Married filing separately.
Single.
Head of household.
Married filing jointly or qualifying widow(er) with dependent
child.
Check that both the name and SSN on your Forms 1040A, W-2,
and 1099 agree with your social security card. If they do not, certain
deductions and credits on your Form 1040A may be reduced or
disallowed and you may not receive credit for your social security
earnings. If your Form W-2 shows an incorrect SSN or name, notify
your employer or the form-issuing agent as soon as possible to
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TIP
More than one filing status can apply to you. You can
choose the one that will give you the lowest tax.
Line 1
Single
You can check the box on line 1 if any of the following was true on
December 31, 2011.
You were never married.
You were legally separated according to your state law under a
decree of divorce or separate maintenance. But if, at the end of
2011, your divorce was not final (an interlocutory decree), you are
considered married and cannot check the box on line 1.
You were widowed before January 1, 2011, and did not remarry before the end of 2011. But, if you have a dependent child,
you may be able to use the qualifying widow(er) filing status. See
the instructions for line 5.
However, you will usually pay more tax than if you use another
filing status for which you qualify. Also, if you file a separate
return, you cannot take the student loan interest deduction, the
tuition and fees deduction, the education credits, or the earned
income credit. You also cannot take the standard deduction if your
spouse itemizes deductions.
Be sure to enter your spouses SSN or ITIN on Form 1040A. If
your spouse does not have and is not required to have an SSN or
ITIN, enter NRA.
TIP
Line 4
Line 2
Head of Household
and your spouse are generally responsible for the tax and any
interest or penalties due on the return. This means that if one spouse
does not pay the tax due, the other may have to. Or, if one spouse
does not report the correct tax, both spouses may be responsible for
any additional taxes assessed by the IRS. You may want to file
separately if:
You believe your spouse is not reporting all of his or her
income, or
You do not want to be responsible for any taxes due if your
spouse does not have enough tax withheld or does not pay enough
estimated tax.
See the instructions for line 3. Also see Innocent spouse relief
under General Information, later.
Nonresident aliens and dual-status aliens. Generally, a husband
Line 3
Married Filing Separately
If you are married and file a separate return, you generally report
only your own income, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income.
Different rules apply to people in community property states; see
Pub. 555.
the main home for all of 2011 of your parent whom you can claim
as a dependent, except under a multiple support agreement (see the
line 6c instructions). Your parent did not have to live with you.
Test 2. You paid over half the cost of keeping up a home in which
you lived and in which one of the following also lived for more than
half of the year (if half or less, see Exception to time lived with
you).
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If the person for whom you kept up a home was born or died in
2011, you can still file as head of household as long as the home
was that persons main home for the part of the year he or she was
alive.
You lived apart from your spouse for the last 6 months of
2011. Temporary absences for special circumstances, such as for
business, medical care, school, or military service, count as time
lived in the home.
You file a separate return from your spouse.
You paid over half the cost of keeping up your home for 2011.
Your home was the main home of your child, stepchild, or
foster child for more than half of 2011 (if half or less, see Exception
to time lived with you, earlier).
You can claim this child as your dependent or could claim the
child except that the childs other parent can claim him or her under
the rule for Children of divorced or separated parents in the line 6c
instructions.
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with you
for legal adoption.
Foster child. A foster child is any child placed with you by an
authorized placement agency or by judgment, decree, or other order
of any court of competent jurisdiction.
the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child in the
line 6c instructions, if applicable.
A child is considered to have lived with you for all of 2011 if the
child was born or died in 2011 and your home was the childs home
for the entire time he or she was alive.
Keeping up a home. To find out what is included in the cost of
Exemptions
You can deduct $3,700 on line 26 for each exemption you can take.
Line 6b
Spouse
Check the box on line 6b if either of the following applies.
1. Your filing status is married filing jointly and your spouse
cannot be claimed as a dependent on another persons return.
2. You were married at the end of 2011, your filing status is
married filing separately or head of household, and both of the
following apply.
a. Your spouse had no income and is not filing a return.
b. Your spouse cannot be claimed as a dependent on another
persons return.
Line 5
Qualifying Widow(er) With Dependent Child
You can check the box on line 5 and use joint return tax rates for
2011 if all of the following apply.
Your spouse died in 2009 or 2010 and you did not remarry
before the end of 2011.
You have a child or stepchild whom you claim as a dependent.
This does not include a foster child.
This child lived in your home for all of 2011. If the child did
not live with you for the required time, see Exception to time lived
with you, later.
You paid over half the cost of keeping up your home.
You could have filed a joint return with your spouse the year
he or she died, even if you did not actually do so.
Need more information or forms? Visit IRS.gov.
If your filing status is head of household and you check the box
on line 6b, enter the name of your spouse on the line next to line 6b.
Also, enter your spouses social security number in the space provided at the top of your return. If you were divorced or legally
separated at the end of 2011, you cannot take an exemption for your
former spouse.
Death of your spouse. If your spouse died in 2011 and you did not
remarry by the end of 2011, check the box on line 6b if you could
have taken an exemption for your spouse on the date of death. For
other filing instructions, see Death of a taxpayer under General
Instructions, later.
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Line 6cDependents
Step 1
Step 2
No. Go to Step 4.
No.
STOP
No. Continue
AND
was ...
Under age 19 at the end of 2011 and younger than you (or
your spouse, if filing jointly)
or
Under age 24 at the end of 2011, a student (defined later),
and younger than you (or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)
AND
Step 3
Who did not provide over half of his or her own support for
2011 (see Pub. 501)
AND
No.
STOP
AND
No.
STOP
Who lived with you for more than half of 2011. If the child
did not live with you for the required time, see Exception to
time lived with you, later.
CAUTION
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Step 4
Yes. Continue
No. STOP
Go to Form 1040A, line 7.
or
No. STOP
You cannot claim this person as a dependent. Go to
Form 1040A, line 7.
or
or
Stepbrother, stepsister, stepfather, stepmother, son-in-law,
daughter-in-law, father-in-law, mother-in-law, brother-in-law,
or sister-in-law
Yes. STOP
You cannot claim any
dependents. Go to
Form 1040A, line 7.
AND
AND
who...
Had gross income of less than $3,700 in 2011. If the person
was permanently and totally disabled, see Exception to gross
income test, later.
AND
For whom you provided...
Over half of his or her support in 2011. But see Children of
divorced or separated parents, Multiple support agreements,
and Kidnapped child, later.
or
Any other person (other than your spouse) who lived with
you all year as a member of your household if your
relationship did not violate local law. If the person did not
live with you for the required time, see Exception to time
lived with you, later.
No. Continue
dependent who was placed with you for legal adoption and you do
not know his or her SSN, you must get an ATIN for the dependent
from the IRS. See Form W-7A for details. (If the dependant is not a
U.S. citizen or resident alien, apply for an ITIN instead, using Form
W-7. See Social Security Number (SSN), earlier.)
Children of divorced or separated parents. A child will be treated
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half of the support of your relative (or a person who lived with you
all year as a member of your household) but you and another
person(s) provided more than half of your relatives support, special
rules may apply that would treat you as having provided over half of
the support. For details, see Pub. 501.
Post-2008 decree or agreement. If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent
cannot include pages from the decree or agreement instead of Form
8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the
custodial parents claim to an exemption for a child, and the noncustodial parent must include a copy with his or her return. The
form or statement must release the custodial parents claim to the
child without any conditions. For example, the release must not
depend on the noncustodial parent paying support.
Qualifying child of more than one person. Even if a child meets the
CAUTION
Release of exemption revoked. A custodial parent who has revoked his or her previous release of a claim to exemption for a child
must include a copy of the revocation with his or her return. For
details, see Form 8332.
Claim for refund. A claim for refund is a return filed only to get a
and your adopted child lived with you all year as a member of your
household, that child meets the requirement to be a U.S. citizen
(Step 2, question 1; Step 3, question 2; and Step 4, question 2).
Exception to gross income test. If your relative (including a person
totally disabled if, at any time in 2011, the person cannot engage in
any substantial gainful activity because of a physical or mental
condition and a doctor has determined that this condition has lasted
or can be expected to last continuously for at least a year or can be
expected to lead to death.
conditions to be the qualifying child of more than one person, only
one person can claim the child as a qualifying child for all of the
following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies.
1. Dependency exemption (line 6c).
2. Child tax credits (lines 33 and 39).
3. Head of household filing status (line 4).
4. Credit for child and dependent care expenses (line 29).
5. Exclusion for dependent care benefits (Form 2441, Part III).
6. Earned income credit (lines 38a and 38b).
No other person can take any of the six tax benefits listed above
unless he or she has a different qualifying child. If you and any
other person can claim the child as a qualifying child, the following
rules apply.
If only one of the persons is the childs parent, the child is
treated as the qualifying child of the parent.
If the parents do not file a joint return together but both parents
claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2011. If the child lived
with each parent for the same amount of time, the IRS will
treat the child as the qualifying child of the parent who had the
higher adjusted gross income (AGI) for 2011.
If no parent can claim the child as a qualifying child, the child
is treated as the qualifying child of the person who had the
highest AGI for 2011.
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security number (SSN). Be sure the name and SSN entered agree
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Income
Generally, you must report all income except income that is exempt
from tax by law. For details, see the following instructions, especially the instructions for lines 7 through 14b. Also see Pub. 525.
Foreign-Source Income
You must report unearned income, such as interest, dividends, and
pensions, from sources outside the United States unless exempt by
law or a tax treaty. You must also report earned income, such as
wages and tips, from sources outside the United States.
Line 7
Enter the total of your wages, salaries, tips, etc. If a joint return, also
include your spouses income. For most people, the amount to enter
on this line should be shown in box 1 of their Form(s) W-2. But the
following types of income must also be included in the total on line
7.
Wages received as a household employee for which you did
not receive a Form W-2 because your employer paid you less than
$1,700 in 2011. Also, enter HSH and the amount not reported on
a Form W-2 in the space to the left of line 7.
Tip income you did not report to your employer. But you must
use Form 1040 and Form 4137 if you received tips of $20 or more
in any month and did not report the full amount to your employer,
or your Form(s) W-2 shows allocated tips that you must report as
income. You must report the allocated tips shown on your Form(s)
W-2 unless you can prove that you received less. Allocated tips
should be shown in box 8 of your Form(s) W-2. They are not
included as income in box 1. See Pub. 531 for more details.
Dependent care benefits, which should be shown in box 10 of
your Form(s) W-2. But first complete Form 2441 to see if you can
exclude part or all of the benefits.
Scholarship and fellowship grants not reported on Form W-2.
Also, enter SCH and the amount in the space to the left of line 7.
However, if you were a degree candidate, include on line 7 only the
amounts you used for expenses other than tuition and course-related
expenses. For example, amounts used for room, board, and travel
must be reported on line 7.
Disability pensions shown on Form 1099-R if you have not
reached the minimum retirement age set by your employer. But see
Insurance premiums for retired public safety officers, later. Disability pensions received after you reach minimum retirement age and
other payments shown on Form 1099-R (other than payments from
an IRA*) are reported on lines 12a and 12b of Form 1040A. Payments from an IRA are reported on lines 11a and 11b.
ule B if you:
Had a foreign account, or
Received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
Note. If you had foreign financial assets in 2011, you may have to
No.
Yes.
Line 8a
Taxable Interest
Each payer should send you a Form 1099-INT or Form 1099-OID.
Enter your total taxable interest income on line 8a. But you must fill
in and attach Schedule B if the total is over $1,500 or any of the
other conditions listed at the beginning of the Schedule B instructions apply to you.
Interest credited in 2011 on deposits that you could not withdraw
because of the bankruptcy or insolvency of the financial institution
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TIP
Line 8b
Tax-Exempt Interest
If you received any tax-exempt interest, such as from municipal
bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest, including any exempt-interest dividends from a mutual fund or other regulated investment company, should be
included in box 8 of Form 1099-INT. Enter the total on line 8b. Do
not include interest earned on your IRA, health savings account,
Archer or Medicare Advantage MSA, or Coverdell education savings account.
If you received tax-exempt interest from private activity bonds
issued after August 7, 1986, you must use Form 1040.
Line 9a
Ordinary Dividends
Each payer should send you a Form 1099-DIV. Enter your total
ordinary dividends on line 9a. This amount should be shown in box
1a of Form(s) 1099-DIV.
You must fill in and attach Schedule B if the total is over $1,500
or you received, as a nominee, ordinary dividends that actually
belong to someone else.
You must use Form 1040 if you received nondividend distributions (box 3 of Form 1099-DIV) required to be reported as capital
gains.
For details, see Pub. 550.
ex-dividend date. When counting the number of days you held the
stock, you cannot count certain days during which your risk of loss
was diminished. See Pub. 550 for more details. Preferred dividends
attributable to periods totaling less than 367 days are subject to the
61-day holding period rule just described.
Dividends on any share of stock to the extent that you are
under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related
property.
Payments in lieu of dividends, but only if you know or have
reason to know that the payments are not qualified dividends.
Example 1. You bought 5,000 shares of XYZ Corp. common
stock on July 8, 2011. XYZ Corp. paid a cash dividend of 10 cents
per share. The ex-dividend date was July 15, 2011. Your Form
1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the
5,000 shares on August 11, 2011. You held your shares of XYZ
Corp. for only 34 days (from July 9, 2011, through August 11,
2011) of the 121-day period. The 121-day period began on May 16,
2011, (60 days before the ex-dividend date) and ended on September 13, 2011. You have no qualified dividends from XYZ Corp.
because you held the XYZ stock for less than 61 days.
Example 2. Assume the same facts as in Example 1 except that
you bought the stock on July 14, 2011 (the day before the ex-dividend date), and you sold the stock on September 15, 2011. You held
the stock for 63 days (from July 15, 2011, through September 15,
2011). The $500 of qualified dividends shown in box 1b of your
Form 1099-DIV are all qualified dividends because you held the
stock for 61 days of the 121-day period (from July 15, 2011,
through September 13, 2011).
Example 3. You bought 10,000 shares of ABC Mutual Fund
common stock on July 8, 2011. ABC Mutual Fund paid a cash
dividend of 10 cents a share. The ex-dividend date was July 15,
2011. The ABC Mutual Fund advises you that the portion of the
dividend eligible to be treated as qualified dividends equals 2 cents
per share. Your Form 1099-DIV from ABC Mutual Fund shows
total ordinary dividends of $1,000, and qualified dividends of $200.
However, you sold the 10,000 shares on August 11, 2011. You have
no qualified dividends from ABC Mutual Fund because you held
the ABC Mutual Fund stock for less than 61 days.
Line 9b
TIP
Qualified Dividends
Enter your total qualified dividends on line 9b. Qualified dividends
are also included in the ordinary dividend total required to be shown
on line 9a. Qualified dividends are eligible for a lower tax rate than
other ordinary income. Generally, these dividends are shown in box
1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form
1099-DIV.
Exception. Some dividends may be reported as qualified dividends
Line 10
Capital Gain Distributions
Each payer should send you a Form 1099-DIV. Do any of the
Forms 1099-DIV or substitute statements you, or your spouse if
filing a joint return, received have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d
(collectibles (28%) gain)?
Yes.
No.
- 20 -
2011 Form 1040A Lines 11a and 11b Through 12a and 12b
tion on line 11a and see Form 8606 and its instructions to figure the
amount to enter on line 11b.
1. You received a distribution from an IRA (other than a Roth
IRA) and you made nondeductible contributions to any of your
traditional or SEP IRAs for 2011 or an earlier year. If you made
nondeductible contributions to these IRAs for 2011, also see
Pub. 590.
2. You received a distribution from a Roth IRA. But if either (a)
or (b) below applies, enter -0- on line 11b; you do not have to see
Form 8606 or its instructions.
a. Distribution code T is shown in box 7 of Form 1099-R and
you made a contribution (including a conversion) to a Roth IRA for
2006 or an earlier year.
b. Distribution code Q is shown in box 7 of Form 1099-R.
3. You converted part or all of a traditional, SEP, or SIMPLE
IRA to a Roth IRA in 2011.
4. You had a 2010 or 2011 IRA contribution returned to you,
with the related earnings or less any loss, by the due date (including
extensions) of your tax return for that year.
5. You made excess contributions to your IRA for an earlier year
and had them returned to you in 2011.
6. You recharacterized part or all of a contribution to a Roth IRA
as a traditional IRA contribution, or vice versa.
Exception 3. If the distribution is a qualified charitable distribution
(QCD), enter the total distribution on line 11a. If the total amount
distributed is a QCD, enter -0- on line 11b. If only part of the
distribution is a QCD, enter the part that is not a QCD on line 11b
unless Exception 2 applies to that part. Enter QCD next to line
11b.
A QCD is a distribution made directly by the trustee of your IRA
(other than an ongoing SEP or SIMPLE IRA) to an organization
eligible to receive tax-deductible contributions (with certain excep-
tions). You must have been at least age 7012 when the distribution
was made.
Generally, your total QCDs for the year cannot be more than
$100,000. (On a joint return, your spouse can also have a QCD of
up to $100,000.) If you elected to treat a January 2011 QCD as
made in 2010, report it on your 2011 return like any other 2011
QCD, as just described. However, if you also made another 2011
QCD and the total was more than $100,000 per spouse, attach a
brief explanation. For example: Line 11b Spouse Ones 2010
QCD $75,000; Spouse Ones 2011 QCD $70,000.
The amount of the QCD is limited to the amount that would
otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid
out of otherwise taxable income.
CAUTION
funding distribution (HFD), you must file Form 1040. See Exception 4 in the instructions for Form 1040, lines 15a and 15b. An HFD
is a distribution made directly by the trustee of your IRA (other than
an ongoing SEP or SIMPLE IRA) to your HSA.
More than one exception applies. If more than one exception ap-
to a Roth IRA in 2010 and did not elect to report the taxable amount
on your 2010 return, include on line 11b the amount from your 2010
Form 8606, line 20a. However, you may have to include a different
amount on line 11b if either of the following applies.
You received a distribution from a Roth IRA in 2010 or the
owner of the Roth IRA died in 2011. See Pub. 590 to figure the
amount to enter on line 11b.
You received a distribution from a Roth IRA in 2011. Use
Form 8606 to figure the amount to enter on line 11b.
More than one distribution. If you (or your spouse if filing jointly)
You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total
was not rolled over or (b) you were born before July 1,
CAUTION
1940, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. If you do
owe this tax, you must use Form 1040.
590.
- 21 -
TIP
taxable if (a) you did not contribute to the cost (see Cost, later) of
your pension or annuity, or (b) you got back your entire cost tax free
before 2011. If your pension or annuity is fully taxable, enter the
total pension or annuity payments (from Form(s) 1099-R, box 1) on
line 12b; do not make an entry on line 12a. But see Insurance
premiums for retired public safety officers, later.
Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability
pensions, see Pub. 525. If you received a Form RRB-1099-R, see
Pub. 575 to find out how to report your benefits.
Annuity starting date. Your annuity starting date is the later of the
CAUTION
tions.
first day of the first period for which you received a payment or the
date the plans obligations became fixed.
Age (or combined ages) at annuity starting date. If you are the
retiree, use your age on the annuity starting date. If you are the
survivor of a retiree, use the retirees age on his or her annuity
starting date. But if your annuity starting date was after 1997 and
the payments are for your life and that of your beneficiary, use your
combined ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub.
575. If there is more than one beneficiary, see Pub. 575 or Pub. 721
to figure each beneficiarys taxable amount.
Cost. Your cost is generally your net investment in the plan as of
- 22 -
- 23 -
TIP
If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any
death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.
Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form
1040A, line 12b. Enter the total pension or annuity payments received in 2011 on Form 1040A, line 12a.
1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040A,
line 12a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.
2. Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of
last years worksheet on line 4 below (even if the amount of your pension or annuity has
changed). Otherwise, go to line 3.
3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after
1997 and the payments are for your life and that of your beneficiary, enter the appropriate number
from Table 2 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Multiply line 4 by the number of months for which this years payments were made. If your
annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8.
Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet
last year, enter the amount from line 10 of last years worksheet . . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040A,
line 12b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R.
If you are a retired public safety officer, see Insurance premiums for retired public safety officers before entering an amount
on line 12b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.
10. Was your annuity starting date before 1987?
Yes.
No.
STOP
Add lines 6 and 8. This is the amount you have recovered tax free through 2011. You will need this number
when you fill out this worksheet next year.
10.
55 or under
56 60
61 65
66 70
71 or older
300
260
240
170
120
360
310
260
210
160
110 or under
111 120
121 130
131 140
141 or older
410
360
310
260
210
Line 13
Unemployment Compensation and Alaska
Permanent Fund Dividends
Unemployment compensation. You should receive a Form 1099-G
- 24 -
1.
If you are married filing separately and you lived apart from your spouse for all of 2011, enter D to the right
of the word benefits on line 14a. If you do not, you may get a math error notice from the IRS.
Be sure you have read the Exception, later, to see if you can use this worksheet instead of a publication to find
out if any of your benefits are taxable.
Enter the total amount from box 5 of all your Forms SSA-1099 and Forms
RRB-1099. Also, enter this amount on Form 1040A, line 14a . . . . . . . . . . . . . . . . .
1.
2.
3.
Enter the total of the amounts from Form 1040A, lines 7, 8a, 9a, 10, 11b, 12b, and 13 . . . . . . . . . . . . . . . . . . 3.
4.
5.
6.
Enter the total of the amounts from Form 1040A, lines 16 and 17
7.
STOP
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
None of your social security benefits are taxable. Enter -0- on Form
1040A, line 14b.
If you are:
Married filing jointly, enter $32,000.
Single, head of household, qualifying widow(er), or married filing separately and
you lived apart from your spouse for all of 2011, enter $25,000.
Married filing separately and you lived with your spouse at any time in 2011,
skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line
16. Then go to line 17.
9.
. . . . . . . . . . . . . . . . 8.
STOP
None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b. If you
are married filing separately and you lived apart from your spouse for all of 2011, be sure you
entered D to the right of the word benefits on line 14a.
Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married
filing separately and you lived apart from your spouse for all of 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11.
12.
13.
14.
15.
16.
17.
18.
Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form
1040A, line 14b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
TIP
If any of your benefits are taxable for 2011 and they include a lump-sum benefit payment that was for an earlier year, you may
be able to reduce the taxable amount. See Pub. 915 for details.
- 25 -
Line 17
IRA Deduction
If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for
TIP
2011, you must report them on Form 8606.
CAUTION
Line 16
Educator Expenses
If you were an eligible educator in 2011, you can deduct on line 16
up to $250 of qualified expenses you paid in 2011. If you and your
spouse are filing jointly and both of you were eligible educators, the
maximum deduction is $500. However, neither spouse can deduct
more than $250 of his or her qualified expenses on line 16. You
may be able to deduct expenses that are more than the $250 (or
$500) limit on Schedule A, line 21, but you must use Form 1040.
An eligible educator is a kindergarten through grade 12 teacher,
instructor, counselor, principal, or aide who worked in a school for
at least 900 hours during a school year.
Qualified expenses include ordinary and necessary expenses
paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used
in the classroom. An ordinary expense is one that is common and
accepted in your educational field. A necessary expense is one that
is helpful and appropriate for your profession as an educator. An
expense does not have to be required to be considered necessary.
Qualified expenses do not include expenses for home schooling
or for nonathletic supplies for courses in health or physical education.
You must reduce your qualified expenses by the following
amounts.
Excludable U.S. series EE and I savings bond interest from
Form 8815.
Nontaxable qualified tuition program earnings or distributions.
Any nontaxable distribution of Coverdell education savings
account earnings.
Any reimbursements you received for these expenses that
were not reported to you in box 1 of your Form W-2.
For more details, use TeleTax topic 458 (see TeleTax Topics,
later) or see Pub. 529.
- 26 -
TIP
CAUTION
If you were age 7012 or older at the end of 2011, you cannot deduct any contributions made to your traditional IRA or treat them
as nondeductible contributions. Do not complete this worksheet for anyone age 7012 or older at the end of 2011. If you are
married filing jointly and only one spouse was under age 7012 at the end of 2011, complete this worksheet only for that spouse.
u
u
Be sure you have read the 10-item list for line 17. You may not be able to use this worksheet.
If you are married filing separately and you lived apart from your spouse for all of 2011, enter D in the space
to the left of line 17. If you do not, you may get a math error notice from the IRS.
Your IRA
1a.
b.
Were you covered by a retirement plan (see Were you covered by a retirement
1a.
Yes No
plan?, later)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . .
Spouses IRA
1b.
Yes
No
3.
4.
4.
5.
Subtract line 4 from line 3. If married filing jointly, enter the result in both
columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
STOP
2a.
2b.
5a.
5b.
6a.
6b.
- 27 -
Multiply lines 6a and 6b by the percentage below that applies to you. If the
result is not a multiple of $10, increase it to the next multiple of $10 (for
example, increase $490.30 to $500). If the result is $200 or more, enter the
result. But if it is less than $200, enter $200.
8.
CAUTION
9.
10.
7a.
Spouses IRA
7b.
Enter traditional IRA contributions made, or that will be made by April 17, 2012, for
2011 to your IRA on line 9a and to your spouses IRA on line 9b . . . . . . . . . . . . .
On line 10a, enter the smallest of line 7a, 8, or 9a. On line 10b, enter the smallest
of line 7b, 8, or 9b. This is the most you can deduct. Add the amounts on lines 10a
and 10b and enter the total on Form 1040A, line 17. Or, if you want, you can deduct
a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)
You must use Form 1040 if you owe tax on any excess contributions made to an IRA or any excess accumulations in an IRA. For
details, see Pub. 590.
Were you covered by a retirement plan? If you were covered by a
retirement plan (401(k), SIMPLE, etc.) at work, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you cannot deduct them. In any case, the
income earned on your IRA contributions is not taxed until it is paid
to you. The Retirement plan box in box 13 of your Form W-2
should be checked if you were covered by a plan at work even if
you were not vested in the plan.
If you were covered by a retirement plan and you file Form
8815, see Pub. 590 to figure the amount, if any, of your IRA
deduction.
9a.
9b.
10a.
10b.
retirement plan but your spouse was, you are considered covered by
a plan unless you lived apart from your spouse for all of 2011.
- 28 -
TIP
You may be able to take the retirement savings contributions credit. See the instructions for line 32.
6.
7.
8.
9.
Enter the total interest you paid in 2011 on qualified student loans (see below). Do not enter more
than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from Form 1040A, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
Enter the total of the amounts from Form 1040A, lines 16 and 17 . . . . . . . . . . . . . 3.
Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
Enter the amount shown below for your filing status.
Single, head of household, or qualifying widow(er)$60,000
. . . . . . . . . . . 5.
Married filing jointly$120,000
Is the amount on line 4 more than the amount on line 5?
No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
Yes. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded
to at least three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Form
1040A, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
7.
8.
9.
Line 18
Student Loan Interest Deduction
You can take this deduction only if all of the following apply.
You paid interest in 2011 on a qualified student loan (defined
below).
Your filing status is any status except married filing separately.
Your modified adjusted gross income (AGI) is less than:
$75,000 if single, head of household, or qualifying widow(er);
$150,000 if married filing jointly. Use lines 2 through 4 of the
Student Loan Interest Deduction Worksheet to figure your modified
AGI.
You, or your spouse if filing jointly, are not claimed as a
dependent on someones (such as your parents) 2011 tax return.
Use the Student Loan Interest Deduction Worksheet to figure
your student loan interest deduction.
expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be
for education in a degree, certificate, or similar program at an
eligible educational institution. An eligible educational institution
includes most colleges, universities, and certain vocational schools.
You must reduce the expenses by the following benefits.
Employer-provided educational assistance benefits that are
not included in box 1 of Form(s) W-2.
Excludable U.S. series EE and I savings bond interest from
Form 8815.
Any nontaxable distribution of qualified tuition program earnings.
Any nontaxable distribution of Coverdell education savings
account earnings.
Any scholarship, educational assistance allowance, or other
payment (but not gifts, inheritances, etc.) excluded from income.
For more details on these expenses, see Pub. 970.
Was enrolled in a degree, certificate, or other program (including a program of study abroad that was approved for credit by the
institution at which the student was enrolled) leading to a recognized educational credential at an eligible educational institution,
and
Carried at least half the normal full-time workload for the
course of study he or she was pursuing.
took out to pay the qualified higher education expenses for any of
the following individuals.
Line 19
Tuition and Fees
If you paid qualified tuition and fees for yourself, your spouse, or
your dependent(s), you may be able to take this deduction. See
Form 8917.
- 29 -
TIP
Line 23a
If you were born before January 2, 1947, or were blind at the end of
2011, check the appropriate boxes on line 23a. If you were married
and checked the box on Form 1040A, line 6b, and your spouse was
born before January 2, 1947, or was blind at the end of 2011, also
check the appropriate boxes for your spouse. Be sure to enter the
total number of boxes checked. Do not check any box(es) for your
spouse if your filing status is head of household.
Blindness. If you were not totally blind as of December 31, 2011,
you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:
You cannot see better than 20/200 in your better eye with
glasses or contact lenses, or
Your field of vision is 20 degrees or less.
If your eye condition is not likely to improve beyond the conditions listed above, you can get a statement certified by your eye
doctor (ophthalmologist or optometrist) to this effect instead.
You must keep the statement for your records.
Line 23b
If your filing status is married filing a separate return (box 3 is
checked) and your spouse itemizes deductions on Form 1040, check
the box on line 23b. You cannot take the standard deduction even if
you were born before January 2, 1947, or were blind. Enter -0- on
line 24 and go to line 25.
TIP
Line 24
line 23a, use the Standard Deduction Chart for People Who Were
Born Before January 2, 1947, or Were Blind to figure your standard
deduction.
Exception 3 box on line 23b checked. If you checked the box on
line 23b, your standard deduction is zero, even if your were born
before January 2, 1947, or were blind.
Line 28
Tax
Do you want the IRS to figure your tax for you?
(a) you claimed an education credit in an earlier year, and (b) either
tax-free educational assistance or a refund of qualified expenses
was received in 2011 for the student. See the Instructions for Form
8863 for more details. If you owe this tax, enter the amount and
ECR to the left of the entry space for line 28.
Alternative minimum tax. If both 1 and 2 next apply to you, use the
Standard Deduction
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.
1.
1.
2.
3a.
3b.
3c.
* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It
also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the
amount you reported on Form 1040A, line 7.
- 30 -
Standard Deduction Chart for People Who Were Born Before January 2, 1947, or
Were BlindLine 24
Do not use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the Standard
Deduction Worksheet for Dependents.
Enter the number from the box on
Form 1040A, line 23a . . . . . . . . . . . . .
IF your filing
status is . . .
CAUTION
Single
1
2
$7,250
8,700
1
2
3
4
$12,750
13,900
15,050
16,200
1
2
3
4
$6,950
8,100
9,250
10,400
Head of household
1
2
$9,950
11,400
Form 8615
Line 29
Form 8615 generally must be used to figure the tax for any child
who had more than $1,900 of investment income, such as taxable
interest, ordinary dividends, or capital gain distributions, and who
either:
But if the child files a joint return for 2011 or if neither of the childs
parents was alive at the end of 2011, do not use Form 8615 to figure
the childs tax.
A child born on January 1, 1994, is considered to be age 18 at the
end of 2011; a child born on January 1, 1993, is considered to be
You may be able to take this credit if you paid someone to care for
any of the following persons.
For details, use TeleTax topic 602 (see TeleTax Topics, later) or
see Form 2441.
- 31 -
Figure the tax you would enter on Form 1040A, line 28, if you do not owe this tax.
}
}
- 32 -
. 12.
. 18.
. 19.
. 20.
. 21.
. 22.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
Be sure you do not have to file Form 1040 (see the Instructions for Form 1040A,
line 10).
- 33 -
12.
13.
14.
15.
16.
Line 30
Credit for the Elderly or the Disabled
You may be able to take this credit if by the end of 2011 (a) you
were age 65 or older, or (b) you retired on permanent and total
disability and you had taxable disability income. But you cannot
take the credit if:
1. The amount on Form 1040A, line 22, is $17,500 or more
($20,000 or more if married filing jointly and only one spouse is
eligible for the credit; $25,000 or more if married filing jointly and
both spouses are eligible; $12,500 or more if married filing separately), or
2. You received one or more of the following benefits totaling
$5,000 or more ($7,500 or more if married filing jointly and both
spouses are eligible for the credit; $3,750 or more if married filing
separately and you lived apart from your spouse all year).
a. Nontaxable part of social security benefits.
b. Nontaxable part of tier 1 railroad retirement benefits treated as
social security.
c. Nontaxable veterans pensions (excluding military disability
pensions).
d. Any other nontaxable pensions, annuities, or disability income excluded from income under any provision of law other than
the Internal Revenue Code.
Line 32
Retirement Savings Contributions Credit (Savers
Credit)
You may be able to take this credit if you, or your spouse if filing
jointly, made (a) contributions, other than rollover contributions, to
a traditional or Roth IRA; (b) elective deferrals to a 401(k) or
403(b) plan (including designated Roth contributions), or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee
contributions to a qualified retirement plan (including the federal
Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.
However, you cannot take the credit if either of the following
applies.
1. The amount on Form 1040A, line 22, is more than $28,250
($42,375 if head of household; $56,500 if married filing jointly).
2. The person(s) who made the qualified contribution or elective
deferral (a) was born after January 1, 1994, (b) is claimed as a
dependent on someone elses 2011 tax return, or (c) was a student
(defined next).
Line 31
Line 33
Education Credits
Step 1.
Step 2.
- 34 -
CAUTION
Part 1
To be a qualifying child for the child tax credit, the child must be your dependent, under age 17
at the end of 2011, and meet all the conditions in Steps 1 through 3 in the instructions for line 6c.
If you do not have a qualifying child, you cannot claim the child tax credit.
1.
2.
3.
6.
- 35 -
Part 2
7.
8.
Line 29
9.
Line 30
Line 31
Line 32
10.
TIP
- 36 -
10
Enter this amount on
Form 1040A, line 33.
A
1040
Line 36
Federal Income Tax Withheld
Add the amounts shown as federal income tax withheld on your
Forms W-2 and 1099-R. Enter the total on line 36. The amount of
federal income tax withheld should be shown in box 2 of Form
W-2, and in box 4 of Form 1099-R. Attach Form(s) 1099-R to the
front of your return if federal income tax was withheld.
If you received a 2011 Form 1099 showing federal income tax
withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, or social security benefits, include the
amount withheld in the total on line 36. This should be shown in
box 4 of Form 1099, or box 6 of Form SSA-1099. If federal income
tax was withheld from your Alaska Permanent Fund dividends,
include the tax withheld in the total on line 36.
Line 37
2011 Estimated Tax Payments
Enter any estimated federal income tax payments you made for
2011. Include any overpayment that you applied to your 2011
estimated tax from:
Your 2010 return, or
An amended return (Form 1040X).
If you and your spouse paid joint estimated tax but are now filing
separate income tax returns, you can divide the amount paid in any
way you choose as long as you both agree. If you cannot agree, you
must divide the payments in proportion to each spouses individual
tax as shown on your separate returns for 2011. For an example of
how to do this, see Pub. 505. You may want to attach an explanation
of how you and your spouse divided the payments. Be sure to show
both social security numbers (SSNs) in the space provided on the
separate returns. If you or your spouse paid separate estimated tax
but you are now filing a joint return, add the amounts you each paid.
Follow these instructions even if your spouse died in 2011 or in
2012 before filing a 2011 return.
Divorced Taxpayers
If you got divorced in 2011 and you made joint estimated tax
payments with your former spouse, enter your former spouses SSN
in the space provided on the front of Form 1040A. If you were
divorced and remarried in 2011, enter your present spouses SSN in
the space provided on the front of Form 1040A. Also, in the blank
space to the left of line 37, enter your former spouses SSN, followed by DIV.
Name Change
If you changed your name because of marriage, divorce, etc., and
you made estimated tax payments using your former name, attach a
statement to the front of Form 1040A. On the statement, explain all
the payments you and your spouse made in 2011 and the name(s)
and SSN(s) under which you made them.
- 37 -
Step 2
No. Go to Step 2.
Investment Income
Line
Line
Line
Line
EIC.
For help in determining if you are eligible for the EIC, go to
www.irs.gov/eitc and click on EITC Assistant. This service is
available in English and Spanish.
8a
8b +
9a +
10 +
Investment Income =
2. Is your investment income more than $3,150?
If you take the EIC even though you are not eligible and
it is determined that your error is due to reckless or
intentional disregard of the EIC rules, you will not be
CAUTION
allowed to take the credit for 2 years even if you are
otherwise eligible to do so. If you fraudulently take the EIC, you
will not be allowed to take the credit for 10 years. See Form 8862,
who must file, later. You may also have to pay penalties.
Yes.
Step 1
No. Go to Step 3.
STOP
Step 3
Qualifying Child
All Filers
A qualifying child for the EIC is a child who is your...
1. If, in 2011:
3 or more children lived with you, is the amount on Form
1040A, line 22, less than $43,998 ($49,078 if married
filing jointly)?
2 children lived with you, is the amount on Form 1040A,
line 22, less than $40,964 ($46,044 if married filing
jointly)?
1 child lived with you, is the amount on Form 1040A, line
22, less than $36,052 ($41,132 if married filing jointly)?
No children lived with you, is the amount on Form
1040A, line 22, less than $13,660 ($18,740 if married
filing jointly)?
Yes. Continue
No.
AND
was ...
Under age 19 at the end of 2011 and younger than you (or
your spouse, if filing jointly)
STOP
No.
or
Under age 24 at the end of 2011, a student (defined later),
and younger than you (or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)
STOP
AND
Who is not filing a joint return for 2010 or is filing a joint return
for 2011 only as a claim for refund (see Claim for Refund, later)
STOP
No. Continue
- 38 -
Step 4
AND
Who lived with you in the United States for more than half
of 2011.
If the child did not live with you for the
required time, see Exception to time lived with you, later.
Yes. Continue
STOP
Yes. Continue
Yes. Continue
STOP
No.
STOP
No.
STOP
No. Continue
No. Continue
STOP
No.
No. Continue
Yes.
STOP
No. Go to Step 5.
- 39 -
Step 5
Earned Income
Step 6
Claim for refund. A claim for refund is a return filed only to get a
1. Enter EIC to the left of the entry space for Form 1040A,
line 38a.
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income on Form 1040A, line 38b. See
Combat pay, nontaxable above.
3. If you have a qualifying child, complete and attach Schedule
EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file later.
the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child
in the instructions for line 6c or Members of the military, later. A
child is considered to have lived with you for all of 2011 if the child
was born or died in 2011 and your home was this childs home for
the entire time he or she was alive in 2011.
Earned Income =
2. If you have:
3 or more qualifying children, is your earned income less
than $43,998 ($49,078 if married filing jointly)?
2 qualifying children, is your earned income less than
$40,964 ($46,044 if married filing jointly)?
1 qualifying child, is your earned income less than
$36,052 ($41,132 if married filing jointly)?
No qualifying children, is your earned income less than
$13,660 ($18,740 if married filing jointly)?
No.
CAUTION
Yes. Go to Step 6.
Form 8862, who must file. You must file Form 8862 if your EIC for
a year after 1996 was reduced or disallowed for any reason other
than a math or clerical error. But do not file Form 8862 if either of
the following applies.
You filed Form 8862 for another year, the EIC was allowed for
that year, and your EIC has not been reduced or disallowed
again for any reason other than a math or clerical error.
You are taking the EIC without a qualifying child and the only
reason your EIC was reduced or disallowed in the other year
was because it was determined that a child listed on Schedule
EIC was not your qualifying child.
STOP
- 40 -
Also, do not file Form 8862 or take the credit for the:
2 years after the most recent tax year for which there was a
final determination that your EIC claim was due to reckless or
intentional disregard of the EIC rules, or
10 years after the most recent tax year for which there was a
final determination that your EIC claim was due to fraud.
qualifying child only if (a) you can claim him or her as your
dependent on Form 1040A, line 6c, or (b) you could have claimed
him or her as your dependent except for the special rule under
Children of divorced or separated parents in the instructions for line
6c.
Members of the military. If you were on extended active duty
totally disabled if, at any time in 2011, the person cannot engage in
any substantial gainful activity because of a physical or mental
condition and a doctor has determined that this condition (a) has
lasted or can be expected to last continuously for at least a year, or
(b) can be expected to lead to death.
Qualifying child of more than one person. Even if a child meets the
No other person can take any of the six tax benefits listed above
unless he or she has a different qualifying child. If you and any
other person can claim the child as a qualifying child, the following
rules apply.
If only one of the persons is the childs parent, the child is
treated as the qualifying child of the parent.
If the parents do not file a joint return together but both parents
claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2011. If the child lived
with each parent for the same amount of time, the IRS will
treat the child as the qualifying child of the parent who had the
higher adjusted gross income (AGI) for 2011.
result of taking the EIC cannot be counted as income when determining if you or anyone else is eligible for benefits or assistance, or
how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in
part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program
(food stamps). In addition, when determining eligibility, the refund
cannot be counted as a resource for at least 12 months after you
receive it. Check with your local benefit coordinator to find out if
your refund will affect your benefits.
- 41 -
1.
2.
Look up the amount on line 1 in the EIC Table to find the credit.
Be sure you use the correct column for your filing status and the
number of children you have. Enter the credit here.
All Filers
2
STOP
If line 2 is zero,
You cannot take the credit.
Enter No to the left of the entry space for line 38a.
3.
4.
Part 2
5.
Filers Who
Answered
No on
Line 4
If you have:
No qualifying children, is the amount on line 3 less than $7,600
($12,700 if married filing jointly)?
1 or more qualifying children, is the amount on line 3 less than $16,700
($21,800 if married filing jointly)?
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No. Look up the amount on line 3 in the EIC Table to find
the credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit here.
Part 3
6.
Your Earned
Income Credit
Reminder
If you have a qualifying child, complete and attach
Schedule EIC.
CAUTION
1040A
EIC
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier to find out if you must file
Form 8862 to take the credit for 2011.
- 42 -
1040
Single, head of
household, or qualifying
widow(er) and you have
2,400
2,450
2,450
2,500
No
Two
Three
One
child children children
children
Your credit is
186
189
825
842
970
990
1,091
1,114
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
$1
50
100
150
200
$50
100
150
200
250
$2
6
10
13
17
$9
26
43
60
77
$10
30
50
70
90
$11
34
56
79
101
$2
6
10
13
17
$9
26
43
60
77
$10
30
50
70
90
$11
34
56
79
101
250
300
350
400
450
300
350
400
450
500
21
25
29
33
36
94
111
128
145
162
110
130
150
170
190
124
146
169
191
214
21
25
29
33
36
94
111
128
145
162
110
130
150
170
190
124
146
169
191
214
500
550
600
650
700
550
600
650
700
750
40
44
48
52
55
179
196
213
230
247
210
230
250
270
290
236
259
281
304
326
40
44
48
52
55
179
196
213
230
247
210
230
250
270
290
236
259
281
304
326
750
800
850
900
950
800
850
900
950
1,000
59
63
67
71
75
264
281
298
315
332
310
330
350
370
390
349
371
394
416
439
59
63
67
71
75
264
281
298
315
332
310
330
350
370
390
349
371
394
416
439
1,000
1,050
1,100
1,150
1,200
1,050
1,100
1,150
1,200
1,250
78
82
86
90
94
349
366
383
400
417
410
430
450
470
490
461
484
506
529
551
78
82
86
90
94
349
366
383
400
417
410
430
450
470
490
461
484
506
529
551
1,250
1,300
1,350
1,400
1,450
1,300
1,350
1,400
1,450
1,500
98
101
105
109
113
434
451
468
485
502
510
530
550
570
590
574
596
619
641
664
98
101
105
109
113
434
451
468
485
502
510
530
550
570
590
574
596
619
641
664
1,500
1,550
1,600
1,650
1,700
1,550
1,600
1,650
1,700
1,750
117
120
124
128
132
519
536
553
570
587
610
630
650
670
690
686
709
731
754
776
117
120
124
128
132
519
536
553
570
587
610
630
650
670
690
686
709
731
754
776
1,750
1,800
1,850
1,900
1,950
1,800
1,850
1,900
1,950
2,000
136
140
143
147
151
604
621
638
655
672
710
730
750
770
790
799
821
844
866
889
136
140
143
147
151
604
621
638
655
672
710
730
750
770
790
799
821
844
866
889
2,000
2,050
2,100
2,150
2,200
2,050
2,100
2,150
2,200
2,250
155
159
163
166
170
689
706
723
740
757
810
830
850
870
890
911
934
956
979
1,001
155
159
163
166
170
689
706
723
740
757
810
830
850
870
890
911
934
956
979
1,001
2,250
2,300
2,350
2,400
2,450
2,300
2,350
2,400
2,450
2,500
174
178
182
186
189
774
791
808
825
842
910
930
950
970
990
1,024
1,046
1,069
1,091
1,114
174
178
182
186
189
774
791
808
825
842
910
930
950
970
990
1,024
1,046
1,069
1,091
1,114
(Continued)
- 43 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
2,500
2,550
2,600
2,650
2,700
2,550
2,600
2,650
2,700
2,750
193
197
201
205
208
859
876
893
910
927
1,010
1,030
1,050
1,070
1,090
1,136
1,159
1,181
1,204
1,226
193
197
201
205
208
859
876
893
910
927
1,010
1,030
1,050
1,070
1,090
1,136
1,159
1,181
1,204
1,226
2,750
2,800
2,850
2,900
2,950
2,800
2,850
2,900
2,950
3,000
212
216
220
224
228
944
961
978
995
1,012
1,110
1,130
1,150
1,170
1,190
1,249
1,271
1,294
1,316
1,339
212
216
220
224
228
944
961
978
995
1,012
1,110
1,130
1,150
1,170
1,190
1,249
1,271
1,294
1,316
1,339
3,000
3,050
3,100
3,150
3,200
3,050
3,100
3,150
3,200
3,250
231
235
239
243
247
1,029
1,046
1,063
1,080
1,097
1,210
1,230
1,250
1,270
1,290
1,361
1,384
1,406
1,429
1,451
231
235
239
243
247
1,029
1,046
1,063
1,080
1,097
1,210
1,230
1,250
1,270
1,290
1,361
1,384
1,406
1,429
1,451
3,250
3,300
3,350
3,400
3,450
3,300
3,350
3,400
3,450
3,500
251
254
258
262
266
1,114
1,131
1,148
1,165
1,182
1,310
1,330
1,350
1,370
1,390
1,474
1,496
1,519
1,541
1,564
251
254
258
262
266
1,114
1,131
1,148
1,165
1,182
1,310
1,330
1,350
1,370
1,390
1,474
1,496
1,519
1,541
1,564
3,500
3,550
3,600
3,650
3,700
3,550
3,600
3,650
3,700
3,750
270
273
277
281
285
1,199
1,216
1,233
1,250
1,267
1,410
1,430
1,450
1,470
1,490
1,586
1,609
1,631
1,654
1,676
270
273
277
281
285
1,199
1,216
1,233
1,250
1,267
1,410
1,430
1,450
1,470
1,490
1,586
1,609
1,631
1,654
1,676
3,750
3,800
3,850
3,900
3,950
3,800
3,850
3,900
3,950
4,000
289
293
296
300
304
1,284
1,301
1,318
1,335
1,352
1,510
1,530
1,550
1,570
1,590
1,699
1,721
1,744
1,766
1,789
289
293
296
300
304
1,284
1,301
1,318
1,335
1,352
1,510
1,530
1,550
1,570
1,590
1,699
1,721
1,744
1,766
1,789
4,000
4,050
4,100
4,150
4,200
4,050
4,100
4,150
4,200
4,250
308
312
316
319
323
1,369
1,386
1,403
1,420
1,437
1,610
1,630
1,650
1,670
1,690
1,811
1,834
1,856
1,879
1,901
308
312
316
319
323
1,369
1,386
1,403
1,420
1,437
1,610
1,630
1,650
1,670
1,690
1,811
1,834
1,856
1,879
1,901
4,250
4,300
4,350
4,400
4,450
4,300
4,350
4,400
4,450
4,500
327
331
335
339
342
1,454
1,471
1,488
1,505
1,522
1,710
1,730
1,750
1,770
1,790
1,924
1,946
1,969
1,991
2,014
327
331
335
339
342
1,454
1,471
1,488
1,505
1,522
1,710
1,730
1,750
1,770
1,790
1,924
1,946
1,969
1,991
2,014
4,500
4,550
4,600
4,650
4,700
4,550
4,600
4,650
4,700
4,750
346
350
354
358
361
1,539
1,556
1,573
1,590
1,607
1,810
1,830
1,850
1,870
1,890
2,036
2,059
2,081
2,104
2,126
346
350
354
358
361
1,539
1,556
1,573
1,590
1,607
1,810
1,830
1,850
1,870
1,890
2,036
2,059
2,081
2,104
2,126
4,750
4,800
4,850
4,900
4,950
4,800
4,850
4,900
4,950
5,000
365
369
373
377
381
1,624
1,641
1,658
1,675
1,692
1,910
1,930
1,950
1,970
1,990
2,149
2,171
2,194
2,216
2,239
365
369
373
377
381
1,624
1,641
1,658
1,675
1,692
1,910
1,930
1,950
1,970
1,990
2,149
2,171
2,194
2,216
2,239
5,000
5,050
5,100
5,150
5,200
5,050
5,100
5,150
5,200
5,250
384
388
392
396
400
1,709
1,726
1,743
1,760
1,777
2,010
2,030
2,050
2,070
2,090
2,261
2,284
2,306
2,329
2,351
384
388
392
396
400
1,709
1,726
1,743
1,760
1,777
2,010
2,030
2,050
2,070
2,090
2,261
2,284
2,306
2,329
2,351
5,250
5,300
5,350
5,400
5,450
5,300
5,350
5,400
5,450
5,500
404
407
411
415
419
1,794
1,811
1,828
1,845
1,862
2,110
2,130
2,150
2,170
2,190
2,374
2,396
2,419
2,441
2,464
404
407
411
415
419
1,794
1,811
1,828
1,845
1,862
2,110
2,130
2,150
2,170
2,190
2,374
2,396
2,419
2,441
2,464
(Continued)
- 44 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
5,500
5,550
5,600
5,650
5,700
5,550
5,600
5,650
5,700
5,750
423
426
430
434
438
1,879
1,896
1,913
1,930
1,947
2,210
2,230
2,250
2,270
2,290
2,486
2,509
2,531
2,554
2,576
423
426
430
434
438
1,879
1,896
1,913
1,930
1,947
2,210
2,230
2,250
2,270
2,290
2,486
2,509
2,531
2,554
2,576
5,750
5,800
5,850
5,900
5,950
5,800
5,850
5,900
5,950
6,000
442
446
449
453
457
1,964
1,981
1,998
2,015
2,032
2,310
2,330
2,350
2,370
2,390
2,599
2,621
2,644
2,666
2,689
442
446
449
453
457
1,964
1,981
1,998
2,015
2,032
2,310
2,330
2,350
2,370
2,390
2,599
2,621
2,644
2,666
2,689
6,000
6,050
6,100
6,150
6,200
6,050
6,100
6,150
6,200
6,250
461
464
464
464
464
2,049
2,066
2,083
2,100
2,117
2,410
2,430
2,450
2,470
2,490
2,711
2,734
2,756
2,779
2,801
461
464
464
464
464
2,049
2,066
2,083
2,100
2,117
2,410
2,430
2,450
2,470
2,490
2,711
2,734
2,756
2,779
2,801
6,250
6,300
6,350
6,400
6,450
6,300
6,350
6,400
6,450
6,500
464
464
464
464
464
2,134
2,151
2,168
2,185
2,202
2,510
2,530
2,550
2,570
2,590
2,824
2,846
2,869
2,891
2,914
464
464
464
464
464
2,134
2,151
2,168
2,185
2,202
2,510
2,530
2,550
2,570
2,590
2,824
2,846
2,869
2,891
2,914
6,500
6,550
6,600
6,650
6,700
6,550
6,600
6,650
6,700
6,750
464
464
464
464
464
2,219
2,236
2,253
2,270
2,287
2,610
2,630
2,650
2,670
2,690
2,936
2,959
2,981
3,004
3,026
464
464
464
464
464
2,219
2,236
2,253
2,270
2,287
2,610
2,630
2,650
2,670
2,690
2,936
2,959
2,981
3,004
3,026
6,750
6,800
6,850
6,900
6,950
6,800
6,850
6,900
6,950
7,000
464
464
464
464
464
2,304
2,321
2,338
2,355
2,372
2,710
2,730
2,750
2,770
2,790
3,049
3,071
3,094
3,116
3,139
464
464
464
464
464
2,304
2,321
2,338
2,355
2,372
2,710
2,730
2,750
2,770
2,790
3,049
3,071
3,094
3,116
3,139
7,000
7,050
7,100
7,150
7,200
7,050
7,100
7,150
7,200
7,250
464
464
464
464
464
2,389
2,406
2,423
2,440
2,457
2,810
2,830
2,850
2,870
2,890
3,161
3,184
3,206
3,229
3,251
464
464
464
464
464
2,389
2,406
2,423
2,440
2,457
2,810
2,830
2,850
2,870
2,890
3,161
3,184
3,206
3,229
3,251
7,250
7,300
7,350
7,400
7,450
7,300
7,350
7,400
7,450
7,500
464
464
464
464
464
2,474
2,491
2,508
2,525
2,542
2,910
2,930
2,950
2,970
2,990
3,274
3,296
3,319
3,341
3,364
464
464
464
464
464
2,474
2,491
2,508
2,525
2,542
2,910
2,930
2,950
2,970
2,990
3,274
3,296
3,319
3,341
3,364
7,500
7,550
7,600
7,650
7,700
7,550
7,600
7,650
7,700
7,750
464
464
462
458
454
2,559
2,576
2,593
2,610
2,627
3,010
3,030
3,050
3,070
3,090
3,386
3,409
3,431
3,454
3,476
464
464
464
464
464
2,559
2,576
2,593
2,610
2,627
3,010
3,030
3,050
3,070
3,090
3,386
3,409
3,431
3,454
3,476
7,750
7,800
7,850
7,900
7,950
7,800
7,850
7,900
7,950
8,000
450
446
443
439
435
2,644
2,661
2,678
2,695
2,712
3,110
3,130
3,150
3,170
3,190
3,499
3,521
3,544
3,566
3,589
464
464
464
464
464
2,644
2,661
2,678
2,695
2,712
3,110
3,130
3,150
3,170
3,190
3,499
3,521
3,544
3,566
3,589
8,000
8,050
8,100
8,150
8,200
8,050
8,100
8,150
8,200
8,250
431
427
423
420
416
2,729
2,746
2,763
2,780
2,797
3,210
3,230
3,250
3,270
3,290
3,611
3,634
3,656
3,679
3,701
464
464
464
464
464
2,729
2,746
2,763
2,780
2,797
3,210
3,230
3,250
3,270
3,290
3,611
3,634
3,656
3,679
3,701
8,250
8,300
8,350
8,400
8,450
8,300
8,350
8,400
8,450
8,500
412
408
404
400
397
2,814
2,831
2,848
2,865
2,882
3,310
3,330
3,350
3,370
3,390
3,724
3,746
3,769
3,791
3,814
464
464
464
464
464
2,814
2,831
2,848
2,865
2,882
3,310
3,330
3,350
3,370
3,390
3,724
3,746
3,769
3,791
3,814
(Continued)
- 45 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
8,500
8,550
8,600
8,650
8,700
8,550
8,600
8,650
8,700
8,750
393
389
385
381
378
2,899
2,916
2,933
2,950
2,967
3,410
3,430
3,450
3,470
3,490
3,836
3,859
3,881
3,904
3,926
464
464
464
464
464
2,899
2,916
2,933
2,950
2,967
3,410
3,430
3,450
3,470
3,490
3,836
3,859
3,881
3,904
3,926
8,750
8,800
8,850
8,900
8,950
8,800
8,850
8,900
8,950
9,000
374
370
366
362
358
2,984
3,001
3,018
3,035
3,052
3,510
3,530
3,550
3,570
3,590
3,949
3,971
3,994
4,016
4,039
464
464
464
464
464
2,984
3,001
3,018
3,035
3,052
3,510
3,530
3,550
3,570
3,590
3,949
3,971
3,994
4,016
4,039
9,000
9,050
9,100
9,150
9,200
9,050
9,100
9,150
9,200
9,250
355
351
347
343
339
3,069
3,086
3,094
3,094
3,094
3,610
3,630
3,650
3,670
3,690
4,061
4,084
4,106
4,129
4,151
464
464
464
464
464
3,069
3,086
3,094
3,094
3,094
3,610
3,630
3,650
3,670
3,690
4,061
4,084
4,106
4,129
4,151
9,250
9,300
9,350
9,400
9,450
9,300
9,350
9,400
9,450
9,500
335
332
328
324
320
3,094
3,094
3,094
3,094
3,094
3,710
3,730
3,750
3,770
3,790
4,174
4,196
4,219
4,241
4,264
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
3,710
3,730
3,750
3,770
3,790
4,174
4,196
4,219
4,241
4,264
9,500
9,550
9,600
9,650
9,700
9,550
9,600
9,650
9,700
9,750
316
313
309
305
301
3,094
3,094
3,094
3,094
3,094
3,810
3,830
3,850
3,870
3,890
4,286
4,309
4,331
4,354
4,376
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
3,810
3,830
3,850
3,870
3,890
4,286
4,309
4,331
4,354
4,376
9,750
9,800
9,850
9,900
9,950
9,800
9,850
9,900
9,950
10,000
297
293
290
286
282
3,094
3,094
3,094
3,094
3,094
3,910
3,930
3,950
3,970
3,990
4,399
4,421
4,444
4,466
4,489
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
3,910
3,930
3,950
3,970
3,990
4,399
4,421
4,444
4,466
4,489
10,000
10,050
10,100
10,150
10,200
10,050
10,100
10,150
10,200
10,250
278
274
270
267
263
3,094
3,094
3,094
3,094
3,094
4,010
4,030
4,050
4,070
4,090
4,511
4,534
4,556
4,579
4,601
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
4,010
4,030
4,050
4,070
4,090
4,511
4,534
4,556
4,579
4,601
10,250
10,300
10,350
10,400
10,450
10,300
10,350
10,400
10,450
10,500
259
255
251
247
244
3,094
3,094
3,094
3,094
3,094
4,110
4,130
4,150
4,170
4,190
4,624
4,646
4,669
4,691
4,714
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
4,110
4,130
4,150
4,170
4,190
4,624
4,646
4,669
4,691
4,714
10,500
10,550
10,600
10,650
10,700
10,550
10,600
10,650
10,700
10,750
240
236
232
228
225
3,094
3,094
3,094
3,094
3,094
4,210
4,230
4,250
4,270
4,290
4,736
4,759
4,781
4,804
4,826
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
4,210
4,230
4,250
4,270
4,290
4,736
4,759
4,781
4,804
4,826
10,750
10,800
10,850
10,900
10,950
10,800
10,850
10,900
10,950
11,000
221
217
213
209
205
3,094
3,094
3,094
3,094
3,094
4,310
4,330
4,350
4,370
4,390
4,849
4,871
4,894
4,916
4,939
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
4,310
4,330
4,350
4,370
4,390
4,849
4,871
4,894
4,916
4,939
11,000
11,050
11,100
11,150
11,200
11,050
11,100
11,150
11,200
11,250
202
198
194
190
186
3,094
3,094
3,094
3,094
3,094
4,410
4,430
4,450
4,470
4,490
4,961
4,984
5,006
5,029
5,051
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
4,410
4,430
4,450
4,470
4,490
4,961
4,984
5,006
5,029
5,051
11,250
11,300
11,350
11,400
11,450
11,300
11,350
11,400
11,450
11,500
182
179
175
171
167
3,094
3,094
3,094
3,094
3,094
4,510
4,530
4,550
4,570
4,590
5,074
5,096
5,119
5,141
5,164
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
4,510
4,530
4,550
4,570
4,590
5,074
5,096
5,119
5,141
5,164
(Continued)
- 46 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
11,500
11,550
11,600
11,650
11,700
11,550
11,600
11,650
11,700
11,750
163
160
156
152
148
3,094
3,094
3,094
3,094
3,094
4,610
4,630
4,650
4,670
4,690
5,186
5,209
5,231
5,254
5,276
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
4,610
4,630
4,650
4,670
4,690
5,186
5,209
5,231
5,254
5,276
11,750
11,800
11,850
11,900
11,950
11,800
11,850
11,900
11,950
12,000
144
140
137
133
129
3,094
3,094
3,094
3,094
3,094
4,710
4,730
4,750
4,770
4,790
5,299
5,321
5,344
5,366
5,389
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
4,710
4,730
4,750
4,770
4,790
5,299
5,321
5,344
5,366
5,389
12,000
12,050
12,100
12,150
12,200
12,050
12,100
12,150
12,200
12,250
125
121
117
114
110
3,094
3,094
3,094
3,094
3,094
4,810
4,830
4,850
4,870
4,890
5,411
5,434
5,456
5,479
5,501
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
4,810
4,830
4,850
4,870
4,890
5,411
5,434
5,456
5,479
5,501
12,250
12,300
12,350
12,400
12,450
12,300
12,350
12,400
12,450
12,500
106
102
98
94
91
3,094
3,094
3,094
3,094
3,094
4,910
4,930
4,950
4,970
4,990
5,524
5,546
5,569
5,591
5,614
464
464
464
464
464
3,094
3,094
3,094
3,094
3,094
4,910
4,930
4,950
4,970
4,990
5,524
5,546
5,569
5,591
5,614
12,500
12,550
12,600
12,650
12,700
12,550
12,600
12,650
12,700
12,750
87
83
79
75
72
3,094
3,094
3,094
3,094
3,094
5,010
5,030
5,050
5,070
5,090
5,636
5,659
5,681
5,704
5,726
464
464
464
464
460
3,094
3,094
3,094
3,094
3,094
5,010
5,030
5,050
5,070
5,090
5,636
5,659
5,681
5,704
5,726
12,750
12,800
12,850
12,900
12,950
12,800
12,850
12,900
12,950
13,000
68
64
60
56
52
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
456
452
449
445
441
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
13,000
13,050
13,100
13,150
13,200
13,050
13,100
13,150
13,200
13,250
49
45
41
37
33
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
437
433
430
426
422
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
13,250
13,300
13,350
13,400
13,450
13,300
13,350
13,400
13,450
13,500
29
26
22
18
14
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
418
414
410
407
403
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
10
7
3
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
399
395
391
387
384
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
13,750
13,800
13,850
13,900
13,950
13,800
13,850
13,900
13,950
14,000
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
380
376
372
368
365
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
14,000
14,050
14,100
14,150
14,200
14,050
14,100
14,150
14,200
14,250
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
361
357
353
349
345
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
14,250
14,300
14,350
14,400
14,450
14,300
14,350
14,400
14,450
14,500
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
342
338
334
330
326
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
(Continued)
- 47 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
14,500
14,550
14,600
14,650
14,700
14,550
14,600
14,650
14,700
14,750
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
322
319
315
311
307
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
14,750
14,800
14,850
14,900
14,950
14,800
14,850
14,900
14,950
15,000
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
303
299
296
292
288
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
15,000
15,050
15,100
15,150
15,200
15,050
15,100
15,150
15,200
15,250
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
284
280
277
273
269
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
15,250
15,300
15,350
15,400
15,450
15,300
15,350
15,400
15,450
15,500
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
265
261
257
254
250
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
15,500
15,550
15,600
15,650
15,700
15,550
15,600
15,650
15,700
15,750
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
246
242
238
234
231
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
15,750
15,800
15,850
15,900
15,950
15,800
15,850
15,900
15,950
16,000
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
227
223
219
215
212
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
16,000
16,050
16,100
16,150
16,200
16,050
16,100
16,150
16,200
16,250
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
208
204
200
196
192
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
16,250
16,300
16,350
16,400
16,450
16,300
16,350
16,400
16,450
16,500
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
189
185
181
177
173
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
16,500
16,550
16,600
16,650
16,700
16,550
16,600
16,650
16,700
16,750
0
0
0
0
0
3,094
3,094
3,094
3,094
3,088
5,112
5,112
5,112
5,112
5,105
5,751
5,751
5,751
5,751
5,744
169
166
162
158
154
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
16,750
16,800
16,850
16,900
16,950
16,800
16,850
16,900
16,950
17,000
0
0
0
0
0
3,080
3,072
3,064
3,056
3,048
5,094
5,084
5,073
5,063
5,052
5,733
5,723
5,712
5,702
5,691
150
146
143
139
135
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
17,000
17,050
17,100
17,150
17,200
17,050
17,100
17,150
17,200
17,250
0
0
0
0
0
3,040
3,032
3,024
3,016
3,009
5,041
5,031
5,020
5,010
4,999
5,680
5,670
5,659
5,649
5,638
131
127
124
120
116
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
17,250
17,300
17,350
17,400
17,450
17,300
17,350
17,400
17,450
17,500
0
0
0
0
0
3,001
2,993
2,985
2,977
2,969
4,989
4,978
4,968
4,957
4,947
5,628
5,617
5,607
5,596
5,586
112
108
104
101
97
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
(Continued)
- 48 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
17,500
17,550
17,600
17,650
17,700
17,550
17,600
17,650
17,700
17,750
0
0
0
0
0
2,961
2,953
2,945
2,937
2,929
4,936
4,926
4,915
4,905
4,894
5,575
5,565
5,554
5,544
5,533
93
89
85
81
78
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
17,750
17,800
17,850
17,900
17,950
17,800
17,850
17,900
17,950
18,000
0
0
0
0
0
2,921
2,913
2,905
2,897
2,889
4,883
4,873
4,862
4,852
4,841
5,522
5,512
5,501
5,491
5,480
74
70
66
62
59
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
18,000
18,050
18,100
18,150
18,200
18,050
18,100
18,150
18,200
18,250
0
0
0
0
0
2,881
2,873
2,865
2,857
2,849
4,831
4,820
4,810
4,799
4,789
5,470
5,459
5,449
5,438
5,428
55
51
47
43
39
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
18,250
18,300
18,350
18,400
18,450
18,300
18,350
18,400
18,450
18,500
0
0
0
0
0
2,841
2,833
2,825
2,817
2,809
4,778
4,768
4,757
4,747
4,736
5,417
5,407
5,396
5,386
5,375
36
32
28
24
20
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
18,500
18,550
18,600
18,650
18,700
18,550
18,600
18,650
18,700
18,750
0
0
0
0
0
2,801
2,793
2,785
2,777
2,769
4,726
4,715
4,704
4,694
4,683
5,365
5,354
5,343
5,333
5,322
16
13
9
5
*
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
18,750
18,800
18,850
18,900
18,950
18,800
18,850
18,900
18,950
19,000
0
0
0
0
0
2,761
2,753
2,745
2,737
2,729
4,673
4,662
4,652
4,641
4,631
5,312
5,301
5,291
5,280
5,270
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
19,000
19,050
19,100
19,150
19,200
19,050
19,100
19,150
19,200
19,250
0
0
0
0
0
2,721
2,713
2,705
2,697
2,689
4,620
4,610
4,599
4,589
4,578
5,259
5,249
5,238
5,228
5,217
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
19,250
19,300
19,350
19,400
19,450
19,300
19,350
19,400
19,450
19,500
0
0
0
0
0
2,681
2,673
2,665
2,657
2,649
4,568
4,557
4,547
4,536
4,525
5,207
5,196
5,186
5,175
5,164
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
19,500
19,550
19,600
19,650
19,700
19,550
19,600
19,650
19,700
19,750
0
0
0
0
0
2,641
2,633
2,625
2,617
2,609
4,515
4,504
4,494
4,483
4,473
5,154
5,143
5,133
5,122
5,112
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
19,750
19,800
19,850
19,900
19,950
19,800
19,850
19,900
19,950
20,000
0
0
0
0
0
2,601
2,593
2,585
2,577
2,569
4,462
4,452
4,441
4,431
4,420
5,101
5,091
5,080
5,070
5,059
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
20,000
20,050
20,100
20,150
20,200
20,050
20,100
20,150
20,200
20,250
0
0
0
0
0
2,561
2,553
2,545
2,537
2,529
4,410
4,399
4,389
4,378
4,368
5,049
5,038
5,028
5,017
5,007
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
20,250
20,300
20,350
20,400
20,450
20,300
20,350
20,400
20,450
20,500
0
0
0
0
0
2,521
2,513
2,505
2,497
2,489
4,357
4,346
4,336
4,325
4,315
4,996
4,985
4,975
4,964
4,954
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
* If the amount you are looking up from the worksheet is at least $18,700 but less than $18,740, and you have no qualifying child,
your credit is $2. Otherwise, you cannot take the credit.
(Continued)
- 49 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
20,500
20,550
20,600
20,650
20,700
20,550
20,600
20,650
20,700
20,750
0
0
0
0
0
2,481
2,473
2,465
2,457
2,449
4,304
4,294
4,283
4,273
4,262
4,943
4,933
4,922
4,912
4,901
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
20,750
20,800
20,850
20,900
20,950
20,800
20,850
20,900
20,950
21,000
0
0
0
0
0
2,441
2,433
2,425
2,417
2,409
4,252
4,241
4,231
4,220
4,210
4,891
4,880
4,870
4,859
4,849
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
21,000
21,050
21,100
21,150
21,200
21,050
21,100
21,150
21,200
21,250
0
0
0
0
0
2,401
2,393
2,385
2,377
2,369
4,199
4,189
4,178
4,167
4,157
4,838
4,828
4,817
4,806
4,796
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
21,250
21,300
21,350
21,400
21,450
21,300
21,350
21,400
21,450
21,500
0
0
0
0
0
2,361
2,353
2,345
2,337
2,329
4,146
4,136
4,125
4,115
4,104
4,785
4,775
4,764
4,754
4,743
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
21,500
21,550
21,600
21,650
21,700
21,550
21,600
21,650
21,700
21,750
0
0
0
0
0
2,321
2,313
2,305
2,297
2,289
4,094
4,083
4,073
4,062
4,052
4,733
4,722
4,712
4,701
4,691
0
0
0
0
0
3,094
3,094
3,094
3,094
3,094
5,112
5,112
5,112
5,112
5,112
5,751
5,751
5,751
5,751
5,751
21,750
21,800
21,850
21,900
21,950
21,800
21,850
21,900
21,950
22,000
0
0
0
0
0
2,281
2,273
2,265
2,257
2,249
4,041
4,031
4,020
4,010
3,999
4,680
4,670
4,659
4,649
4,638
0
0
0
0
0
3,094
3,085
3,077
3,069
3,061
5,112
5,100
5,090
5,079
5,069
5,751
5,739
5,729
5,718
5,708
22,000
22,050
22,100
22,150
22,200
22,050
22,100
22,150
22,200
22,250
0
0
0
0
0
2,241
2,233
2,225
2,217
2,210
3,988
3,978
3,967
3,957
3,946
4,627
4,617
4,606
4,596
4,585
0
0
0
0
0
3,053
3,045
3,037
3,029
3,021
5,058
5,048
5,037
5,027
5,016
5,697
5,687
5,676
5,666
5,655
22,250
22,300
22,350
22,400
22,450
22,300
22,350
22,400
22,450
22,500
0
0
0
0
0
2,202
2,194
2,186
2,178
2,170
3,936
3,925
3,915
3,904
3,894
4,575
4,564
4,554
4,543
4,533
0
0
0
0
0
3,013
3,005
2,997
2,989
2,981
5,006
4,995
4,985
4,974
4,964
5,645
5,634
5,624
5,613
5,603
22,500
22,550
22,600
22,650
22,700
22,550
22,600
22,650
22,700
22,750
0
0
0
0
0
2,162
2,154
2,146
2,138
2,130
3,883
3,873
3,862
3,852
3,841
4,522
4,512
4,501
4,491
4,480
0
0
0
0
0
2,973
2,965
2,957
2,949
2,941
4,953
4,942
4,932
4,921
4,911
5,592
5,581
5,571
5,560
5,550
22,750
22,800
22,850
22,900
22,950
22,800
22,850
22,900
22,950
23,000
0
0
0
0
0
2,122
2,114
2,106
2,098
2,090
3,830
3,820
3,809
3,799
3,788
4,469
4,459
4,448
4,438
4,427
0
0
0
0
0
2,933
2,925
2,917
2,909
2,901
4,900
4,890
4,879
4,869
4,858
5,539
5,529
5,518
5,508
5,497
23,000
23,050
23,100
23,150
23,200
23,050
23,100
23,150
23,200
23,250
0
0
0
0
0
2,082
2,074
2,066
2,058
2,050
3,778
3,767
3,757
3,746
3,736
4,417
4,406
4,396
4,385
4,375
0
0
0
0
0
2,893
2,885
2,877
2,869
2,861
4,848
4,837
4,827
4,816
4,806
5,487
5,476
5,466
5,455
5,445
23,250
23,300
23,350
23,400
23,450
23,300
23,350
23,400
23,450
23,500
0
0
0
0
0
2,042
2,034
2,026
2,018
2,010
3,725
3,715
3,704
3,694
3,683
4,364
4,354
4,343
4,333
4,322
0
0
0
0
0
2,854
2,846
2,838
2,830
2,822
4,795
4,785
4,774
4,763
4,753
5,434
5,424
5,413
5,402
5,392
(Continued)
- 50 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
23,500
23,550
23,600
23,650
23,700
23,550
23,600
23,650
23,700
23,750
0
0
0
0
0
2,002
1,994
1,986
1,978
1,970
3,673
3,662
3,651
3,641
3,630
4,312
4,301
4,290
4,280
4,269
0
0
0
0
0
2,814
2,806
2,798
2,790
2,782
4,742
4,732
4,721
4,711
4,700
5,381
5,371
5,360
5,350
5,339
23,750
23,800
23,850
23,900
23,950
23,800
23,850
23,900
23,950
24,000
0
0
0
0
0
1,962
1,954
1,946
1,938
1,930
3,620
3,609
3,599
3,588
3,578
4,259
4,248
4,238
4,227
4,217
0
0
0
0
0
2,774
2,766
2,758
2,750
2,742
4,690
4,679
4,669
4,658
4,648
5,329
5,318
5,308
5,297
5,287
24,000
24,050
24,100
24,150
24,200
24,050
24,100
24,150
24,200
24,250
0
0
0
0
0
1,922
1,914
1,906
1,898
1,890
3,567
3,557
3,546
3,536
3,525
4,206
4,196
4,185
4,175
4,164
0
0
0
0
0
2,734
2,726
2,718
2,710
2,702
4,637
4,627
4,616
4,606
4,595
5,276
5,266
5,255
5,245
5,234
24,250
24,300
24,350
24,400
24,450
24,300
24,350
24,400
24,450
24,500
0
0
0
0
0
1,882
1,874
1,866
1,858
1,850
3,515
3,504
3,494
3,483
3,472
4,154
4,143
4,133
4,122
4,111
0
0
0
0
0
2,694
2,686
2,678
2,670
2,662
4,584
4,574
4,563
4,553
4,542
5,223
5,213
5,202
5,192
5,181
24,500
24,550
24,600
24,650
24,700
24,550
24,600
24,650
24,700
24,750
0
0
0
0
0
1,842
1,834
1,826
1,818
1,810
3,462
3,451
3,441
3,430
3,420
4,101
4,090
4,080
4,069
4,059
0
0
0
0
0
2,654
2,646
2,638
2,630
2,622
4,532
4,521
4,511
4,500
4,490
5,171
5,160
5,150
5,139
5,129
24,750
24,800
24,850
24,900
24,950
24,800
24,850
24,900
24,950
25,000
0
0
0
0
0
1,802
1,794
1,786
1,778
1,770
3,409
3,399
3,388
3,378
3,367
4,048
4,038
4,027
4,017
4,006
0
0
0
0
0
2,614
2,606
2,598
2,590
2,582
4,479
4,469
4,458
4,448
4,437
5,118
5,108
5,097
5,087
5,076
25,000
25,050
25,100
25,150
25,200
25,050
25,100
25,150
25,200
25,250
0
0
0
0
0
1,762
1,754
1,746
1,738
1,730
3,357
3,346
3,336
3,325
3,315
3,996
3,985
3,975
3,964
3,954
0
0
0
0
0
2,574
2,566
2,558
2,550
2,542
4,426
4,416
4,405
4,395
4,384
5,065
5,055
5,044
5,034
5,023
25,250
25,300
25,350
25,400
25,450
25,300
25,350
25,400
25,450
25,500
0
0
0
0
0
1,722
1,714
1,706
1,698
1,690
3,304
3,293
3,283
3,272
3,262
3,943
3,932
3,922
3,911
3,901
0
0
0
0
0
2,534
2,526
2,518
2,510
2,502
4,374
4,363
4,353
4,342
4,332
5,013
5,002
4,992
4,981
4,971
25,500
25,550
25,600
25,650
25,700
25,550
25,600
25,650
25,700
25,750
0
0
0
0
0
1,682
1,674
1,666
1,658
1,650
3,251
3,241
3,230
3,220
3,209
3,890
3,880
3,869
3,859
3,848
0
0
0
0
0
2,494
2,486
2,478
2,470
2,462
4,321
4,311
4,300
4,290
4,279
4,960
4,950
4,939
4,929
4,918
25,750
25,800
25,850
25,900
25,950
25,800
25,850
25,900
25,950
26,000
0
0
0
0
0
1,642
1,634
1,626
1,618
1,610
3,199
3,188
3,178
3,167
3,157
3,838
3,827
3,817
3,806
3,796
0
0
0
0
0
2,454
2,446
2,438
2,430
2,422
4,269
4,258
4,247
4,237
4,226
4,908
4,897
4,886
4,876
4,865
26,000
26,050
26,100
26,150
26,200
26,050
26,100
26,150
26,200
26,250
0
0
0
0
0
1,602
1,594
1,586
1,578
1,570
3,146
3,136
3,125
3,114
3,104
3,785
3,775
3,764
3,753
3,743
0
0
0
0
0
2,414
2,406
2,398
2,390
2,382
4,216
4,205
4,195
4,184
4,174
4,855
4,844
4,834
4,823
4,813
26,250
26,300
26,350
26,400
26,450
26,300
26,350
26,400
26,450
26,500
0
0
0
0
0
1,562
1,554
1,546
1,538
1,530
3,093
3,083
3,072
3,062
3,051
3,732
3,722
3,711
3,701
3,690
0
0
0
0
0
2,374
2,366
2,358
2,350
2,342
4,163
4,153
4,142
4,132
4,121
4,802
4,792
4,781
4,771
4,760
(Continued)
- 51 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
26,500
26,550
26,600
26,650
26,700
26,550
26,600
26,650
26,700
26,750
0
0
0
0
0
1,522
1,514
1,506
1,498
1,490
3,041
3,030
3,020
3,009
2,999
3,680
3,669
3,659
3,648
3,638
0
0
0
0
0
2,334
2,326
2,318
2,310
2,302
4,111
4,100
4,090
4,079
4,068
4,750
4,739
4,729
4,718
4,707
26,750
26,800
26,850
26,900
26,950
26,800
26,850
26,900
26,950
27,000
0
0
0
0
0
1,482
1,474
1,466
1,458
1,450
2,988
2,978
2,967
2,957
2,946
3,627
3,617
3,606
3,596
3,585
0
0
0
0
0
2,294
2,286
2,278
2,270
2,262
4,058
4,047
4,037
4,026
4,016
4,697
4,686
4,676
4,665
4,655
27,000
27,050
27,100
27,150
27,200
27,050
27,100
27,150
27,200
27,250
0
0
0
0
0
1,442
1,434
1,426
1,418
1,411
2,935
2,925
2,914
2,904
2,893
3,574
3,564
3,553
3,543
3,532
0
0
0
0
0
2,254
2,246
2,238
2,230
2,222
4,005
3,995
3,984
3,974
3,963
4,644
4,634
4,623
4,613
4,602
27,250
27,300
27,350
27,400
27,450
27,300
27,350
27,400
27,450
27,500
0
0
0
0
0
1,403
1,395
1,387
1,379
1,371
2,883
2,872
2,862
2,851
2,841
3,522
3,511
3,501
3,490
3,480
0
0
0
0
0
2,214
2,206
2,198
2,190
2,182
3,953
3,942
3,932
3,921
3,911
4,592
4,581
4,571
4,560
4,550
27,500
27,550
27,600
27,650
27,700
27,550
27,600
27,650
27,700
27,750
0
0
0
0
0
1,363
1,355
1,347
1,339
1,331
2,830
2,820
2,809
2,799
2,788
3,469
3,459
3,448
3,438
3,427
0
0
0
0
0
2,174
2,166
2,158
2,150
2,142
3,900
3,889
3,879
3,868
3,858
4,539
4,528
4,518
4,507
4,497
27,750
27,800
27,850
27,900
27,950
27,800
27,850
27,900
27,950
28,000
0
0
0
0
0
1,323
1,315
1,307
1,299
1,291
2,777
2,767
2,756
2,746
2,735
3,416
3,406
3,395
3,385
3,374
0
0
0
0
0
2,134
2,126
2,118
2,110
2,102
3,847
3,837
3,826
3,816
3,805
4,486
4,476
4,465
4,455
4,444
28,000
28,050
28,100
28,150
28,200
28,050
28,100
28,150
28,200
28,250
0
0
0
0
0
1,283
1,275
1,267
1,259
1,251
2,725
2,714
2,704
2,693
2,683
3,364
3,353
3,343
3,332
3,322
0
0
0
0
0
2,094
2,086
2,078
2,070
2,062
3,795
3,784
3,774
3,763
3,753
4,434
4,423
4,413
4,402
4,392
28,250
28,300
28,350
28,400
28,450
28,300
28,350
28,400
28,450
28,500
0
0
0
0
0
1,243
1,235
1,227
1,219
1,211
2,672
2,662
2,651
2,641
2,630
3,311
3,301
3,290
3,280
3,269
0
0
0
0
0
2,055
2,047
2,039
2,031
2,023
3,742
3,732
3,721
3,710
3,700
4,381
4,371
4,360
4,349
4,339
28,500
28,550
28,600
28,650
28,700
28,550
28,600
28,650
28,700
28,750
0
0
0
0
0
1,203
1,195
1,187
1,179
1,171
2,620
2,609
2,598
2,588
2,577
3,259
3,248
3,237
3,227
3,216
0
0
0
0
0
2,015
2,007
1,999
1,991
1,983
3,689
3,679
3,668
3,658
3,647
4,328
4,318
4,307
4,297
4,286
28,750
28,800
28,850
28,900
28,950
28,800
28,850
28,900
28,950
29,000
0
0
0
0
0
1,163
1,155
1,147
1,139
1,131
2,567
2,556
2,546
2,535
2,525
3,206
3,195
3,185
3,174
3,164
0
0
0
0
0
1,975
1,967
1,959
1,951
1,943
3,637
3,626
3,616
3,605
3,595
4,276
4,265
4,255
4,244
4,234
29,000
29,050
29,100
29,150
29,200
29,050
29,100
29,150
29,200
29,250
0
0
0
0
0
1,123
1,115
1,107
1,099
1,091
2,514
2,504
2,493
2,483
2,472
3,153
3,143
3,132
3,122
3,111
0
0
0
0
0
1,935
1,927
1,919
1,911
1,903
3,584
3,574
3,563
3,553
3,542
4,223
4,213
4,202
4,192
4,181
29,250
29,300
29,350
29,400
29,450
29,300
29,350
29,400
29,450
29,500
0
0
0
0
0
1,083
1,075
1,067
1,059
1,051
2,462
2,451
2,441
2,430
2,419
3,101
3,090
3,080
3,069
3,058
0
0
0
0
0
1,895
1,887
1,879
1,871
1,863
3,531
3,521
3,510
3,500
3,489
4,170
4,160
4,149
4,139
4,128
(Continued)
- 52 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
29,500
29,550
29,600
29,650
29,700
29,550
29,600
29,650
29,700
29,750
0
0
0
0
0
1,043
1,035
1,027
1,019
1,011
2,409
2,398
2,388
2,377
2,367
3,048
3,037
3,027
3,016
3,006
0
0
0
0
0
1,855
1,847
1,839
1,831
1,823
3,479
3,468
3,458
3,447
3,437
4,118
4,107
4,097
4,086
4,076
29,750
29,800
29,850
29,900
29,950
29,800
29,850
29,900
29,950
30,000
0
0
0
0
0
1,003
995
987
979
971
2,356
2,346
2,335
2,325
2,314
2,995
2,985
2,974
2,964
2,953
0
0
0
0
0
1,815
1,807
1,799
1,791
1,783
3,426
3,416
3,405
3,395
3,384
4,065
4,055
4,044
4,034
4,023
30,000
30,050
30,100
30,150
30,200
30,050
30,100
30,150
30,200
30,250
0
0
0
0
0
963
955
947
939
931
2,304
2,293
2,283
2,272
2,262
2,943
2,932
2,922
2,911
2,901
0
0
0
0
0
1,775
1,767
1,759
1,751
1,743
3,373
3,363
3,352
3,342
3,331
4,012
4,002
3,991
3,981
3,970
30,250
30,300
30,350
30,400
30,450
30,300
30,350
30,400
30,450
30,500
0
0
0
0
0
923
915
907
899
891
2,251
2,240
2,230
2,219
2,209
2,890
2,879
2,869
2,858
2,848
0
0
0
0
0
1,735
1,727
1,719
1,711
1,703
3,321
3,310
3,300
3,289
3,279
3,960
3,949
3,939
3,928
3,918
30,500
30,550
30,600
30,650
30,700
30,550
30,600
30,650
30,700
30,750
0
0
0
0
0
883
875
867
859
851
2,198
2,188
2,177
2,167
2,156
2,837
2,827
2,816
2,806
2,795
0
0
0
0
0
1,695
1,687
1,679
1,671
1,663
3,268
3,258
3,247
3,237
3,226
3,907
3,897
3,886
3,876
3,865
30,750
30,800
30,850
30,900
30,950
30,800
30,850
30,900
30,950
31,000
0
0
0
0
0
843
835
827
819
811
2,146
2,135
2,125
2,114
2,104
2,785
2,774
2,764
2,753
2,743
0
0
0
0
0
1,655
1,647
1,639
1,631
1,623
3,216
3,205
3,194
3,184
3,173
3,855
3,844
3,833
3,823
3,812
31,000
31,050
31,100
31,150
31,200
31,050
31,100
31,150
31,200
31,250
0
0
0
0
0
803
795
787
779
771
2,093
2,083
2,072
2,061
2,051
2,732
2,722
2,711
2,700
2,690
0
0
0
0
0
1,615
1,607
1,599
1,591
1,583
3,163
3,152
3,142
3,131
3,121
3,802
3,791
3,781
3,770
3,760
31,250
31,300
31,350
31,400
31,450
31,300
31,350
31,400
31,450
31,500
0
0
0
0
0
763
755
747
739
731
2,040
2,030
2,019
2,009
1,998
2,679
2,669
2,658
2,648
2,637
0
0
0
0
0
1,575
1,567
1,559
1,551
1,543
3,110
3,100
3,089
3,079
3,068
3,749
3,739
3,728
3,718
3,707
31,500
31,550
31,600
31,650
31,700
31,550
31,600
31,650
31,700
31,750
0
0
0
0
0
723
715
707
699
691
1,988
1,977
1,967
1,956
1,946
2,627
2,616
2,606
2,595
2,585
0
0
0
0
0
1,535
1,527
1,519
1,511
1,503
3,058
3,047
3,037
3,026
3,015
3,697
3,686
3,676
3,665
3,654
31,750
31,800
31,850
31,900
31,950
31,800
31,850
31,900
31,950
32,000
0
0
0
0
0
683
675
667
659
651
1,935
1,925
1,914
1,904
1,893
2,574
2,564
2,553
2,543
2,532
0
0
0
0
0
1,495
1,487
1,479
1,471
1,463
3,005
2,994
2,984
2,973
2,963
3,644
3,633
3,623
3,612
3,602
32,000
32,050
32,100
32,150
32,200
32,050
32,100
32,150
32,200
32,250
0
0
0
0
0
643
635
627
619
612
1,882
1,872
1,861
1,851
1,840
2,521
2,511
2,500
2,490
2,479
0
0
0
0
0
1,455
1,447
1,439
1,431
1,423
2,952
2,942
2,931
2,921
2,910
3,591
3,581
3,570
3,560
3,549
32,250
32,300
32,350
32,400
32,450
32,300
32,350
32,400
32,450
32,500
0
0
0
0
0
604
596
588
580
572
1,830
1,819
1,809
1,798
1,788
2,469
2,458
2,448
2,437
2,427
0
0
0
0
0
1,415
1,407
1,399
1,391
1,383
2,900
2,889
2,879
2,868
2,858
3,539
3,528
3,518
3,507
3,497
(Continued)
- 53 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
32,500
32,550
32,600
32,650
32,700
32,550
32,600
32,650
32,700
32,750
0
0
0
0
0
564
556
548
540
532
1,777
1,767
1,756
1,746
1,735
2,416
2,406
2,395
2,385
2,374
0
0
0
0
0
1,375
1,367
1,359
1,351
1,343
2,847
2,836
2,826
2,815
2,805
3,486
3,475
3,465
3,454
3,444
32,750
32,800
32,850
32,900
32,950
32,800
32,850
32,900
32,950
33,000
0
0
0
0
0
524
516
508
500
492
1,724
1,714
1,703
1,693
1,682
2,363
2,353
2,342
2,332
2,321
0
0
0
0
0
1,335
1,327
1,319
1,311
1,303
2,794
2,784
2,773
2,763
2,752
3,433
3,423
3,412
3,402
3,391
33,000
33,050
33,100
33,150
33,200
33,050
33,100
33,150
33,200
33,250
0
0
0
0
0
484
476
468
460
452
1,672
1,661
1,651
1,640
1,630
2,311
2,300
2,290
2,279
2,269
0
0
0
0
0
1,295
1,287
1,279
1,271
1,263
2,742
2,731
2,721
2,710
2,700
3,381
3,370
3,360
3,349
3,339
33,250
33,300
33,350
33,400
33,450
33,300
33,350
33,400
33,450
33,500
0
0
0
0
0
444
436
428
420
412
1,619
1,609
1,598
1,588
1,577
2,258
2,248
2,237
2,227
2,216
0
0
0
0
0
1,256
1,248
1,240
1,232
1,224
2,689
2,679
2,668
2,657
2,647
3,328
3,318
3,307
3,296
3,286
33,500
33,550
33,600
33,650
33,700
33,550
33,600
33,650
33,700
33,750
0
0
0
0
0
404
396
388
380
372
1,567
1,556
1,545
1,535
1,524
2,206
2,195
2,184
2,174
2,163
0
0
0
0
0
1,216
1,208
1,200
1,192
1,184
2,636
2,626
2,615
2,605
2,594
3,275
3,265
3,254
3,244
3,233
33,750
33,800
33,850
33,900
33,950
33,800
33,850
33,900
33,950
34,000
0
0
0
0
0
364
356
348
340
332
1,514
1,503
1,493
1,482
1,472
2,153
2,142
2,132
2,121
2,111
0
0
0
0
0
1,176
1,168
1,160
1,152
1,144
2,584
2,573
2,563
2,552
2,542
3,223
3,212
3,202
3,191
3,181
34,000
34,050
34,100
34,150
34,200
34,050
34,100
34,150
34,200
34,250
0
0
0
0
0
324
316
308
300
292
1,461
1,451
1,440
1,430
1,419
2,100
2,090
2,079
2,069
2,058
0
0
0
0
0
1,136
1,128
1,120
1,112
1,104
2,531
2,521
2,510
2,500
2,489
3,170
3,160
3,149
3,139
3,128
34,250
34,300
34,350
34,400
34,450
34,300
34,350
34,400
34,450
34,500
0
0
0
0
0
284
276
268
260
252
1,409
1,398
1,388
1,377
1,366
2,048
2,037
2,027
2,016
2,005
0
0
0
0
0
1,096
1,088
1,080
1,072
1,064
2,478
2,468
2,457
2,447
2,436
3,117
3,107
3,096
3,086
3,075
34,500
34,550
34,600
34,650
34,700
34,550
34,600
34,650
34,700
34,750
0
0
0
0
0
244
236
228
220
212
1,356
1,345
1,335
1,324
1,314
1,995
1,984
1,974
1,963
1,953
0
0
0
0
0
1,056
1,048
1,040
1,032
1,024
2,426
2,415
2,405
2,394
2,384
3,065
3,054
3,044
3,033
3,023
34,750
34,800
34,850
34,900
34,950
34,800
34,850
34,900
34,950
35,000
0
0
0
0
0
204
196
188
180
172
1,303
1,293
1,282
1,272
1,261
1,942
1,932
1,921
1,911
1,900
0
0
0
0
0
1,016
1,008
1,000
992
984
2,373
2,363
2,352
2,342
2,331
3,012
3,002
2,991
2,981
2,970
35,000
35,050
35,100
35,150
35,200
35,050
35,100
35,150
35,200
35,250
0
0
0
0
0
164
156
148
140
132
1,251
1,240
1,230
1,219
1,209
1,890
1,879
1,869
1,858
1,848
0
0
0
0
0
976
968
960
952
944
2,320
2,310
2,299
2,289
2,278
2,959
2,949
2,938
2,928
2,917
35,250
35,300
35,350
35,400
35,450
35,300
35,350
35,400
35,450
35,500
0
0
0
0
0
124
116
108
100
92
1,198
1,187
1,177
1,166
1,156
1,837
1,826
1,816
1,805
1,795
0
0
0
0
0
936
928
920
912
904
2,268
2,257
2,247
2,236
2,226
2,907
2,896
2,886
2,875
2,865
(Continued)
- 54 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
35,500
35,550
35,600
35,650
35,700
35,550
35,600
35,650
35,700
35,750
0
0
0
0
0
84
76
68
60
52
1,145
1,135
1,124
1,114
1,103
1,784
1,774
1,763
1,753
1,742
0
0
0
0
0
896
888
880
872
864
2,215
2,205
2,194
2,184
2,173
2,854
2,844
2,833
2,823
2,812
35,750
35,800
35,850
35,900
35,950
35,800
35,850
35,900
35,950
36,000
0
0
0
0
0
44
36
28
20
12
1,093
1,082
1,072
1,061
1,051
1,732
1,721
1,711
1,700
1,690
0
0
0
0
0
856
848
840
832
824
2,163
2,152
2,141
2,131
2,120
2,802
2,791
2,780
2,770
2,759
36,000
36,050
36,100
36,150
36,200
36,050
36,100
36,150
36,200
36,250
0
0
0
0
0
4
0
0
0
0
1,040
1,030
1,019
1,008
998
1,679
1,669
1,658
1,647
1,637
0
0
0
0
0
816
808
800
792
784
2,110
2,099
2,089
2,078
2,068
2,749
2,738
2,728
2,717
2,707
36,250
36,300
36,350
36,400
36,450
36,300
36,350
36,400
36,450
36,500
0
0
0
0
0
0
0
0
0
0
987
977
966
956
945
1,626
1,616
1,605
1,595
1,584
0
0
0
0
0
776
768
760
752
744
2,057
2,047
2,036
2,026
2,015
2,696
2,686
2,675
2,665
2,654
36,500
36,550
36,600
36,650
36,700
36,550
36,600
36,650
36,700
36,750
0
0
0
0
0
0
0
0
0
0
935
924
914
903
893
1,574
1,563
1,553
1,542
1,532
0
0
0
0
0
736
728
720
712
704
2,005
1,994
1,984
1,973
1,962
2,644
2,633
2,623
2,612
2,601
36,750
36,800
36,850
36,900
36,950
36,800
36,850
36,900
36,950
37,000
0
0
0
0
0
0
0
0
0
0
882
872
861
851
840
1,521
1,511
1,500
1,490
1,479
0
0
0
0
0
696
688
680
672
664
1,952
1,941
1,931
1,920
1,910
2,591
2,580
2,570
2,559
2,549
37,000
37,050
37,100
37,150
37,200
37,050
37,100
37,150
37,200
37,250
0
0
0
0
0
0
0
0
0
0
829
819
808
798
787
1,468
1,458
1,447
1,437
1,426
0
0
0
0
0
656
648
640
632
624
1,899
1,889
1,878
1,868
1,857
2,538
2,528
2,517
2,507
2,496
37,250
37,300
37,350
37,400
37,450
37,300
37,350
37,400
37,450
37,500
0
0
0
0
0
0
0
0
0
0
777
766
756
745
735
1,416
1,405
1,395
1,384
1,374
0
0
0
0
0
616
608
600
592
584
1,847
1,836
1,826
1,815
1,805
2,486
2,475
2,465
2,454
2,444
37,500
37,550
37,600
37,650
37,700
37,550
37,600
37,650
37,700
37,750
0
0
0
0
0
0
0
0
0
0
724
714
703
693
682
1,363
1,353
1,342
1,332
1,321
0
0
0
0
0
576
568
560
552
544
1,794
1,783
1,773
1,762
1,752
2,433
2,422
2,412
2,401
2,391
37,750
37,800
37,850
37,900
37,950
37,800
37,850
37,900
37,950
38,000
0
0
0
0
0
0
0
0
0
0
671
661
650
640
629
1,310
1,300
1,289
1,279
1,268
0
0
0
0
0
536
528
520
512
504
1,741
1,731
1,720
1,710
1,699
2,380
2,370
2,359
2,349
2,338
38,000
38,050
38,100
38,150
38,200
38,050
38,100
38,150
38,200
38,250
0
0
0
0
0
0
0
0
0
0
619
608
598
587
577
1,258
1,247
1,237
1,226
1,216
0
0
0
0
0
496
488
480
472
464
1,689
1,678
1,668
1,657
1,647
2,328
2,317
2,307
2,296
2,286
38,250
38,300
38,350
38,400
38,450
38,300
38,350
38,400
38,450
38,500
0
0
0
0
0
0
0
0
0
0
566
556
545
535
524
1,205
1,195
1,184
1,174
1,163
0
0
0
0
0
457
449
441
433
425
1,636
1,626
1,615
1,604
1,594
2,275
2,265
2,254
2,243
2,233
(Continued)
- 55 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
38,500
38,550
38,600
38,650
38,700
38,550
38,600
38,650
38,700
38,750
0
0
0
0
0
0
0
0
0
0
514
503
492
482
471
1,153
1,142
1,131
1,121
1,110
0
0
0
0
0
417
409
401
393
385
1,583
1,573
1,562
1,552
1,541
2,222
2,212
2,201
2,191
2,180
38,750
38,800
38,850
38,900
38,950
38,800
38,850
38,900
38,950
39,000
0
0
0
0
0
0
0
0
0
0
461
450
440
429
419
1,100
1,089
1,079
1,068
1,058
0
0
0
0
0
377
369
361
353
345
1,531
1,520
1,510
1,499
1,489
2,170
2,159
2,149
2,138
2,128
39,000
39,050
39,100
39,150
39,200
39,050
39,100
39,150
39,200
39,250
0
0
0
0
0
0
0
0
0
0
408
398
387
377
366
1,047
1,037
1,026
1,016
1,005
0
0
0
0
0
337
329
321
313
305
1,478
1,468
1,457
1,447
1,436
2,117
2,107
2,096
2,086
2,075
39,250
39,300
39,350
39,400
39,450
39,300
39,350
39,400
39,450
39,500
0
0
0
0
0
0
0
0
0
0
356
345
335
324
313
995
984
974
963
952
0
0
0
0
0
297
289
281
273
265
1,425
1,415
1,404
1,394
1,383
2,064
2,054
2,043
2,033
2,022
39,500
39,550
39,600
39,650
39,700
39,550
39,600
39,650
39,700
39,750
0
0
0
0
0
0
0
0
0
0
303
292
282
271
261
942
931
921
910
900
0
0
0
0
0
257
249
241
233
225
1,373
1,362
1,352
1,341
1,331
2,012
2,001
1,991
1,980
1,970
39,750
39,800
39,850
39,900
39,950
39,800
39,850
39,900
39,950
40,000
0
0
0
0
0
0
0
0
0
0
250
240
229
219
208
889
879
868
858
847
0
0
0
0
0
217
209
201
193
185
1,320
1,310
1,299
1,289
1,278
1,959
1,949
1,938
1,928
1,917
40,000
40,050
40,100
40,150
40,200
40,050
40,100
40,150
40,200
40,250
0
0
0
0
0
0
0
0
0
0
198
187
177
166
156
837
826
816
805
795
0
0
0
0
0
177
169
161
153
145
1,267
1,257
1,246
1,236
1,225
1,906
1,896
1,885
1,875
1,864
40,250
40,300
40,350
40,400
40,450
40,300
40,350
40,400
40,450
40,500
0
0
0
0
0
0
0
0
0
0
145
134
124
113
103
784
773
763
752
742
0
0
0
0
0
137
129
121
113
105
1,215
1,204
1,194
1,183
1,173
1,854
1,843
1,833
1,822
1,812
40,500
40,550
40,600
40,650
40,700
40,550
40,600
40,650
40,700
40,750
0
0
0
0
0
0
0
0
0
0
92
82
71
61
50
731
721
710
700
689
0
0
0
0
0
97
89
81
73
65
1,162
1,152
1,141
1,131
1,120
1,801
1,791
1,780
1,770
1,759
40,750
40,800
40,850
40,900
40,950
40,800
40,850
40,900
40,950
41,000
0
0
0
0
0
0
0
0
0
0
40
29
19
8
*
679
668
658
647
637
0
0
0
0
0
57
49
41
33
25
1,110
1,099
1,088
1,078
1,067
1,749
1,738
1,727
1,717
1,706
41,000
41,050
41,100
41,150
41,200
41,050
41,100
41,150
41,200
41,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
626
616
605
594
584
0
0
0
0
0
17
9
**
0
0
1,057
1,046
1,036
1,025
1,015
1,696
1,685
1,675
1,664
1,654
41,250
41,300
41,350
41,400
41,450
41,300
41,350
41,400
41,450
41,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
573
563
552
542
531
0
0
0
0
0
0
0
0
0
0
1,004
994
983
973
962
1,643
1,633
1,622
1,612
1,601
* If the amount you are looking up from the worksheet is at least $40,950 but less than $40,964, and you have two qualifying children,
your credit is $1. Otherwise, you cannot take the credit.
** If the amount you are looking up from the worksheet is at least $41,100 but less than $41,132, and you have one qualifying child,
your credit is $3. Otherwise, you cannot take the credit.
(Continued)
- 56 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
41,500
41,550
41,600
41,650
41,700
41,550
41,600
41,650
41,700
41,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
521
510
500
489
479
0
0
0
0
0
0
0
0
0
0
952
941
931
920
909
1,591
1,580
1,570
1,559
1,548
41,750
41,800
41,850
41,900
41,950
41,800
41,850
41,900
41,950
42,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
468
458
447
437
426
0
0
0
0
0
0
0
0
0
0
899
888
878
867
857
1,538
1,527
1,517
1,506
1,496
42,000
42,050
42,100
42,150
42,200
42,050
42,100
42,150
42,200
42,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
415
405
394
384
373
0
0
0
0
0
0
0
0
0
0
846
836
825
815
804
1,485
1,475
1,464
1,454
1,443
42,250
42,300
42,350
42,400
42,450
42,300
42,350
42,400
42,450
42,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
363
352
342
331
321
0
0
0
0
0
0
0
0
0
0
794
783
773
762
752
1,433
1,422
1,412
1,401
1,391
42,500
42,550
42,600
42,650
42,700
42,550
42,600
42,650
42,700
42,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
310
300
289
279
268
0
0
0
0
0
0
0
0
0
0
741
730
720
709
699
1,380
1,369
1,359
1,348
1,338
42,750
42,800
42,850
42,900
42,950
42,800
42,850
42,900
42,950
43,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
257
247
236
226
215
0
0
0
0
0
0
0
0
0
0
688
678
667
657
646
1,327
1,317
1,306
1,296
1,285
43,000
43,050
43,100
43,150
43,200
43,050
43,100
43,150
43,200
43,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
205
194
184
173
163
0
0
0
0
0
0
0
0
0
0
636
625
615
604
594
1,275
1,264
1,254
1,243
1,233
43,250
43,300
43,350
43,400
43,450
43,300
43,350
43,400
43,450
43,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
152
142
131
121
110
0
0
0
0
0
0
0
0
0
0
583
573
562
551
541
1,222
1,212
1,201
1,190
1,180
43,500
43,550
43,600
43,650
43,700
43,550
43,600
43,650
43,700
43,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
100
89
78
68
57
0
0
0
0
0
0
0
0
0
0
530
520
509
499
488
1,169
1,159
1,148
1,138
1,127
43,750
43,800
43,850
43,900
43,950
43,800
43,850
43,900
43,950
44,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
47
36
26
15
*
0
0
0
0
0
0
0
0
0
0
478
467
457
446
436
1,117
1,106
1,096
1,085
1,075
44,000
44,050
44,100
44,150
44,200
44,050
44,100
44,150
44,200
44,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
425
415
404
394
383
1,064
1,054
1,043
1,033
1,022
44,250
44,300
44,350
44,400
44,450
44,300
44,350
44,400
44,450
44,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
372
362
351
341
330
1,011
1,001
990
980
969
* If the amount you are looking up from the worksheet is at least $43,950 but less than $43,998, and you have three qualifying children,
your credit is $5. Otherwise, you cannot take the credit.
(Continued)
- 57 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
44,500
44,550
44,600
44,650
44,700
44,550
44,600
44,650
44,700
44,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
320
309
299
288
278
959
948
938
927
917
44,750
44,800
44,850
44,900
44,950
44,800
44,850
44,900
44,950
45,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
267
257
246
236
225
906
896
885
875
864
45,000
45,050
45,100
45,150
45,200
45,050
45,100
45,150
45,200
45,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
214
204
193
183
172
853
843
832
822
811
45,250
45,300
45,350
45,400
45,450
45,300
45,350
45,400
45,450
45,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
162
151
141
130
120
801
790
780
769
759
45,500
45,550
45,600
45,650
45,700
45,550
45,600
45,650
45,700
45,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
109
99
88
78
67
748
738
727
717
706
45,750
45,800
45,850
45,900
45,950
45,800
45,850
45,900
45,950
46,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
57
46
35
25
14
696
685
674
664
653
46,000
46,050
46,100
46,150
46,200
46,050
46,100
46,150
46,200
46,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
*
0
0
0
0
643
632
622
611
601
46,250
46,300
46,350
46,400
46,450
46,300
46,350
46,400
46,450
46,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
590
580
569
559
548
46,500
46,550
46,600
46,650
46,700
46,550
46,600
46,650
46,700
46,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
538
527
517
506
495
46,750
46,800
46,850
46,900
46,950
46,800
46,850
46,900
46,950
47,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
485
474
464
453
443
47,000
47,050
47,100
47,150
47,200
47,050
47,100
47,150
47,200
47,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
432
422
411
401
390
47,250
47,300
47,350
47,400
47,450
47,300
47,350
47,400
47,450
47,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
380
369
359
348
338
* If the amount you are looking up from the worksheet is at least $46,000 but less than $46,044, and you have two qualifying children,
your credit is $5. Otherwise, you cannot take the credit.
(Continued)
- 58 -
At least
One Child
Two Children
Three Children
No Children
Your credit is
One Child
Two Children
Three Children
Your credit is
47,500
47,550
47,600
47,650
47,700
47,550
47,600
47,650
47,700
47,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
327
316
306
295
285
47,750
47,800
47,850
47,900
47,950
47,800
47,850
47,900
47,950
48,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
274
264
253
243
232
48,000
48,050
48,100
48,150
48,200
48,050
48,100
48,150
48,200
48,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
222
211
201
190
180
48,250
48,300
48,350
48,400
48,450
48,300
48,350
48,400
48,450
48,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
169
159
148
137
127
48,500
48,550
48,600
48,650
48,700
48,550
48,600
48,650
48,700
48,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
116
106
95
85
74
48,750
48,800
48,850
48,900
48,950
48,800
48,850
48,900
48,950
49,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
64
53
43
32
22
49,000
49,050
49,050
49,078
0
0
0
0
0
0
0
0
0
0
0
0
0
0
11
3
- 59 -
Line 39
Additional Child Tax Credit
What Is the Additional Child Tax Credit?
This credit is for certain people who have at least one qualifying
child as defined in the instructions for line 6c. The additional child
tax credit may give you a refund even if you do not owe any tax.
not paid past-due federal tax, state income tax, state unemployment
compensation debts, child support, spousal support, or a federal
nontax debt, such as a student loan, part or all of the overpayment
on line 42 may be used (offset) to pay the past-due amount. But
your part of the overpayment may be refunded to you if certain
conditions apply and you complete Form 8379. For details, use
TeleTax topic 203 (see TeleTax Topics, later) or see
Form 8379.
Line 40
American Opportunity Credit
If you meet the requirements to claim an education credit (see the
instructions for line 31), enter on this line the amount, if any, from
Form 8863, line 14.
Line 41
If you filed Form 4868 to get an automatic extension of time to file
Form 1040A, enter any amount you paid with that form or by
electronic funds withdrawal, credit or debit card, or the Electronic
Federal Tax Payment System (EFTPS). If you paid by credit or
debit card, do not include on line 41 the convenience fee you were
charged. To the left of the entry space for line 41, enter Form
4868 and show the amount paid.
Excess social security and tier 1 railroad retirement (RRTA) tax
withheld. If you, or your spouse if filing a joint return, had more
than one employer for 2011 and total wages of more than $106,800,
too much social security or tier 1 RRTA tax may have been withheld. For more details, including how to figure the amount to
include on line 41, see Pub. 505. Include the excess in the total on
line 41. Write Excess SST and show the excess amount to the left
of the line.
Refund
Line 42
Amount Overpaid
If line 42 is under $1, we will send a refund only on written request.
TIP
Refund offset. If you owe past-due federal tax, state income tax,
Injured spouse claim. If you file a joint return and your spouse has
If you want to check the status of your refund, see Refund Information, later. Before checking the status of your refund, please wait at
least 72 hours after IRS acknowledges receipt of your e-filed return
(3 to 4 weeks after you mail a paper return) to do so. But if you filed
Form 8379 with your return, allow 14 weeks (11 weeks if you filed
electronically).
Effect of refund on benefits. Any refund you receive cannot be
DIRECT DEPOSIT
Simple. Safe. Secure.
- 60 -
CAUTION
If you file a joint return and check the box on line 43a
and attach Form 8888 or fill in lines 43b through 43d,
your spouse may get at least part of the refund.
IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must
establish the IRA at a bank or other financial institution before you
request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the
trustee or custodian will not accept a deposit for 2011). If you do
not, the trustee or custodian can assume the deposit is for the year
during which you are filing the return. For example, if you file your
2011 return during 2012 and do not notify the trustee or custodian in
advance, the trustee or custodian can assume the deposit to your
IRA is for 2012. If you designate your deposit to be for 2011, you
must verify that the deposit was actually made to the account by the
due date of the return (without regard to extensions). If the deposit
is not made by that date, the deposit is not an IRA contribution for
2011. In that case, you must file an amended 2011 return and reduce
any IRA deduction and any retirement savings contributions credit
you claimed.
Line 43b. The routing number must be nine digits. The first two
numbers and letters). Include hyphens but omit spaces and special
symbols. Enter the number from left to right and leave any unused
boxes blank. On the sample check below, the account number is
20202086. Do not include the check number.
If the direct deposit to your account(s) is different from the
amount you expected, you will receive an explanation in the mail
about 2 weeks after your refund is deposited.
TIP
TreasuryDirect. You can request a deposit of your refund (or
Line 43a. You cannot file Form 8888 to split your refund into more
than one account or buy paper series I savings bonds if Form 8379
is filed with your return.
accepted.
15-0000/0000
LE
PAY TO THE
ORDER OF
Routing
number
(line 43b)
Account
number
(line 43d)
ANYTOWN BANK
Anytown, LA 70000
For
|:250250025|:202020
"86"
CAUTION
Line 44
1234
Rufus Maple
Mary Maple
1234 Main Street
Anytown, LA 70000
CAUTION
DOLLARS
Do not
include
the check
number
1234
CAUTION
- 61 -
Line 45
Amount You Owe
To save interest and penalties, pay your taxes in full by
April 17, 2012. You do not have to pay if line 45 is
TIP
under $1.
Include any estimated tax penalty from line 46 in the amount
you enter on line 45.
You can pay by check, money order, credit or debit card, or
EFTPS. Do not include any estimated tax payment for 2012 in this
payment. Instead, make the estimated tax payment separately.
To pay by check or money order. Make your check or money order
cause you an undue hardship, you can ask for an extension of time
to pay by filing Form 1127 by April 17, 2012. An extension generally will not be granted for more than 6 months. If you pay after
April 17, 2012, you will be charged interest on the tax not paid by
April 15, 2012. You must pay the tax before the extension runs out.
If you do not, penalties may be imposed.
Line 46
Estimated Tax Penalty
You may owe this penalty if:
Line 45 is at least $1,000 and it is more than 10% of the tax
shown on your return, or
You did not pay enough estimated tax by any of the due dates.
This is true even if you are due a refund.
The tax shown on your return is the amount on your 2011
Form 1040A, line 35, minus the total of any amounts shown on
lines 38a, 39, and 40.
Exception. You will not owe the penalty if your 2010 tax return
payable to the United States Treasury for the full amount due. Do
not send cash. Do not attach the payment to your return. Write
2011 Form 1040A and your name, address, daytime phone number, and social security number (SSN) on your payment. If you are
filing a joint return, enter the SSN shown first on your tax return.
To help process your payment, enter the amount on the right side
of the check like this: $XXX.XX. Do not use dashes or lines (for
XX
example, do not enter $XXX or $XXX 100).
Then, complete Form 1040-V following the instructions on that
form and enclose it in the envelope with your tax return and payment. Although you do not have to use Form 1040-V, doing so
allows us to process your payment more accurately and efficiently.
was for a tax year of 12 full months and either of the following
applies.
Bad check or payment. The penalty for writing a bad check to the
The tax shown on your 2010 return is the amount on your 2010
Form 1040A, line 37, minus the total of any amounts shown on
lines 40, 41a, 42, and 43.
TIP
pay all or part of the tax you owe in monthly installments. However,
1. You had no tax shown on your 2010 return and you were a
U.S. citizen or resident for all of 2010.
2. The total of lines 36, 37, and any excess social security and
tier 1 RRTA tax included on line 41 on your 2011 return is at least
100% of the tax shown on your 2010 return (110% of that amount if
you are not a farmer or fisherman and your adjusted gross income
(AGI) shown on your 2010 return was more than $150,000 (more
than $75,000 if married filing separately for 2011). Your estimated
tax payments for 2011 must have been made on time and for the
required amount.
Figuring the penalty. If the Exception just described does not ap-
ply and you choose to figure the penalty yourself, use Form 2210.
Enter any penalty on line 46. Add the penalty to any tax due and
enter the total on line 45. However, if you have an overpayment on
line 42, subtract the penalty from the amount you would otherwise
enter on line 43a or 44. Lines 43a, 44, and 46 must equal line 42.
If the penalty is more than the overpayment on line 42, enter -0on lines 43a and 44. Then subtract line 42 from line 46 and enter the
result on line 45.
Do not file Form 2210 with your return unless Form 2210
indicates that you must do so. Instead, keep it for your records.
- 62 -
TIP
Form 2210 because the IRS cannot figure your penalty under this
method. See the Instructions for Form 2210 for other situations in
which you may be able to lower your penalty by filing Form 2210.
your own PIN. If you are married filing jointly, you and your spouse
will each need to create a PIN and enter these PINs as your electronic signatures.
A PIN is any combination of five digits you choose except five
zeros. If you use a PIN, there is nothing to sign and nothing to
mail not even your Forms W-2.
To verify your identity, you will be prompted to enter your
adjusted gross income (AGI) from your originally filed 2010 federal income tax return, if applicable. Do not use your AGI from an
amended return (Form 1040X) or a math error correction made by
IRS. AGI is the amount shown on your 2010 Form 1040, line 38;
Form 1040A, line 22; or Form 1040EZ, line 4. If you do not have
your 2010 income tax return, call the IRS at 1-800-908-9946 to get
a free transcript of your return or visit IRS.gov and click on Order
a Tax Return or Account Transcript. (If you filed electronically
last year, you may use your prior year PIN to verify your identity
instead of your prior year AGI. The prior year PIN is the five digit
PIN you used to electronically sign your 2010 return.) You will also
be prompted to enter your date of birth (DOB).
CAUTION
Form 8453. You must send in a paper Form 8453 if you have to
attach certain forms or other documents that cannot be electronically filed. For details, see Form 8453.
Paid preparer must sign your return. Generally, anyone you pay
to prepare your return must sign it and include their Preparer Tax
Identification Number (PTIN) in the space provided. The preparer
must give you a copy of the return for your records. Someone who
prepares your return but does not charge you should not sign your
return.
can sign the childs name in the space provided. Then, enter By
(your signature), parent for minor child.
Daytime phone number. Providing your daytime phone number
may help speed the processing of your return. We may have questions about items on your return, such as the earned income credit,
credit for child and dependent care expenses, etc. If you answer our
questions over the phone, we may be able to continue processing
your return without mailing you a letter. If you are filing a joint
return, you can enter either your or your spouses daytime phone
number.
Electronic Return Signatures!
- 63 -
TIP
2011
Tax Table
If line 27
(taxable
income) is
At
least
But
less
than
0
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
If line 27
(taxable
income) is
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
1,000
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
1,300
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
101
104
106
109
111
114
116
119
121
124
126
129
1,000
1,000
1,025
1,050
1,075
1,100
1,125
1,150
1,175
1,200
1,225
1,250
1,275
At
least
But
less
than
1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
2,000
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269
2,000
2,000
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
At
But
Least Less
Than
Single
25,200
25,250
25,300
25,350
3,359
3,366
3,374
3,381
25,250
25,300
25,350
25,400
If line 27
(taxable
income) is
Sample Table
At
least
But
less
than
2,700
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
Married
filing
separately
Head
of a
household
Your tax is
2,934 3,359
2,941 3,366
2,949 3,374
2,956 3,381
3,176
3,184
3,191
3,199
Married
filing
jointly
*
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000
271
274
276
279
281
284
286
289
291
294
296
299
271
274
276
279
281
284
286
289
291
294
296
299
271
274
276
279
281
284
286
289
291
294
296
299
271
274
276
279
281
284
286
289
291
294
296
299
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
5,000
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
403
408
413
418
423
428
433
438
443
448
453
458
463
468
473
478
483
488
493
498
3,000
3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
4,000
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
(Continued)
- 64 -
But
less
than
If line 27
(taxable
income) is
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
5,000
5,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
8,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
7,000
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698
803
808
813
818
823
828
833
838
843
848
854
861
869
876
884
891
899
906
914
921
803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898
803
808
813
818
823
828
833
838
843
848
854
861
869
876
884
891
899
906
914
921
803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798
703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798
9,000 9,050
9,050 9,100
9,100 9,150
9,150 9,200
9,200 9,250
9,250 9,300
9,300 9,350
9,350 9,400
9,400 9,450
9,450 9,500
9,500 9,550
9,550 9,600
9,600 9,650
9,650 9,700
9,700 9,750
9,750 9,800
9,800 9,850
9,850 9,900
9,900 9,950
9,950 10,000
10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
11,000
11,000
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
12,000
1,229
1,236
1,244
1,251
1,259
1,266
1,274
1,281
1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349
1,356
1,364
1,371
1,103
1,108
1,113
1,118
1,123
1,128
1,133
1,138
1,143
1,148
1,153
1,158
1,163
1,168
1,173
1,178
1,183
1,188
1,193
1,198
1,229
1,236
1,244
1,251
1,259
1,266
1,274
1,281
1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349
1,356
1,364
1,371
1,103
1,108
1,113
1,118
1,123
1,128
1,133
1,138
1,143
1,148
1,153
1,158
1,163
1,168
1,173
1,178
1,183
1,188
1,193
1,198
1,379
1,386
1,394
1,401
1,409
1,416
1,424
1,431
1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499
1,506
1,514
1,521
1,203
1,208
1,213
1,218
1,223
1,228
1,233
1,238
1,243
1,248
1,253
1,258
1,263
1,268
1,273
1,278
1,283
1,288
1,293
1,298
1,379
1,386
1,394
1,401
1,409
1,416
1,424
1,431
1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499
1,506
1,514
1,521
1,203
1,208
1,213
1,219
1,226
1,234
1,241
1,249
1,256
1,264
1,271
1,279
1,286
1,294
1,301
1,309
1,316
1,324
1,331
1,339
1,529
1,536
1,544
1,551
1,559
1,566
1,574
1,581
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649
1,656
1,664
1,671
1,303
1,308
1,313
1,318
1,323
1,328
1,333
1,338
1,343
1,348
1,353
1,358
1,363
1,368
1,373
1,378
1,383
1,388
1,393
1,398
1,529
1,536
1,544
1,551
1,559
1,566
1,574
1,581
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649
1,656
1,664
1,671
1,346
1,354
1,361
1,369
1,376
1,384
1,391
1,399
1,406
1,414
1,421
1,429
1,436
1,444
1,451
1,459
1,466
1,474
1,481
1,489
12,000
929
936
944
951
959
966
974
981
989
996
1,004
1,011
1,019
1,026
1,034
1,041
1,049
1,056
1,064
1,071
903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998
929
936
944
951
959
966
974
981
989
996
1,004
1,011
1,019
1,026
1,034
1,041
1,049
1,056
1,064
1,071
903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998
10,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
8,000
At
least
11,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
9,000
9,000
7,000
7,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
But
less
than
8,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,000
6,000
6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
At
least
If line 27
(taxable
income) is
12,000
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
13,000
13,000
1,079
1,086
1,094
1,101
1,109
1,116
1,124
1,131
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221
1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098
1,079
1,086
1,094
1,101
1,109
1,116
1,124
1,131
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221
1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098
13,000
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
14,000
(Continued)
- 65 -
But
less
than
If line 27
(taxable
income) is
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
14,000
14,000
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
16,000
1,403
1,408
1,413
1,418
1,423
1,428
1,433
1,438
1,443
1,448
1,453
1,458
1,463
1,468
1,473
1,478
1,483
1,488
1,493
1,498
1,679
1,686
1,694
1,701
1,709
1,716
1,724
1,731
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799
1,806
1,814
1,821
1,496
1,504
1,511
1,519
1,526
1,534
1,541
1,549
1,556
1,564
1,571
1,579
1,586
1,594
1,601
1,609
1,616
1,624
1,631
1,639
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
17,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
17,000
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
18,000
1,829
1,836
1,844
1,851
1,859
1,866
1,874
1,881
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949
1,956
1,964
1,971
1,503
1,508
1,513
1,518
1,523
1,528
1,533
1,538
1,543
1,548
1,553
1,558
1,563
1,568
1,573
1,578
1,583
1,588
1,593
1,598
1,829
1,836
1,844
1,851
1,859
1,866
1,874
1,881
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949
1,956
1,964
1,971
1,646
1,654
1,661
1,669
1,676
1,684
1,691
1,699
1,706
1,714
1,721
1,729
1,736
1,744
1,751
1,759
1,766
1,774
1,781
1,789
18,000
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
19,000
1,704
1,711
1,719
1,726
1,734
1,741
1,749
1,756
1,764
1,771
1,779
1,786
1,794
1,801
1,809
1,816
1,824
1,831
1,839
1,846
2,129
2,136
2,144
2,151
2,159
2,166
2,174
2,181
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249
2,256
2,264
2,271
1,946
1,954
1,961
1,969
1,976
1,984
1,991
1,999
2,006
2,014
2,021
2,029
2,036
2,044
2,051
2,059
2,066
2,074
2,081
2,089
1,603
1,608
1,613
1,618
1,623
1,628
1,633
1,638
1,643
1,648
1,653
1,658
1,663
1,668
1,673
1,678
1,683
1,688
1,693
1,698
1,979
1,986
1,994
2,001
2,009
2,016
2,024
2,031
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099
2,106
2,114
2,121
1,796
1,804
1,811
1,819
1,826
1,834
1,841
1,849
1,856
1,864
1,871
1,879
1,886
1,894
1,901
1,909
1,916
1,924
1,931
1,939
19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
20,000
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
20,000
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
21,000
2,579
2,586
2,594
2,601
2,609
2,616
2,624
2,631
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721
2,154
2,161
2,169
2,176
2,184
2,191
2,199
2,206
2,214
2,221
2,229
2,236
2,244
2,251
2,259
2,266
2,274
2,281
2,289
2,296
2,579
2,586
2,594
2,601
2,609
2,616
2,624
2,631
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721
2,396
2,404
2,411
2,419
2,426
2,434
2,441
2,449
2,456
2,464
2,471
2,479
2,486
2,494
2,501
2,509
2,516
2,524
2,531
2,539
2,729
2,736
2,744
2,751
2,759
2,766
2,774
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,304
2,311
2,319
2,326
2,334
2,341
2,349
2,356
2,364
2,371
2,379
2,386
2,394
2,401
2,409
2,416
2,424
2,431
2,439
2,446
2,729
2,736
2,744
2,751
2,759
2,766
2,774
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,546
2,554
2,561
2,569
2,576
2,584
2,591
2,599
2,606
2,614
2,621
2,629
2,636
2,644
2,651
2,659
2,666
2,674
2,681
2,689
2,879
2,886
2,894
2,901
2,909
2,916
2,924
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
2,454
2,461
2,469
2,476
2,484
2,491
2,499
2,506
2,514
2,521
2,529
2,536
2,544
2,551
2,559
2,566
2,574
2,581
2,589
2,596
2,879
2,886
2,894
2,901
2,909
2,916
2,924
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
2,696
2,704
2,711
2,719
2,726
2,734
2,741
2,749
2,756
2,764
2,771
2,779
2,786
2,794
2,801
2,809
2,816
2,824
2,831
2,839
21,000
2,279
2,286
2,294
2,301
2,309
2,316
2,324
2,331
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399
2,406
2,414
2,421
1,854
1,861
1,869
1,876
1,884
1,891
1,899
1,906
1,914
1,921
1,929
1,936
1,944
1,951
1,959
1,966
1,974
1,981
1,989
1,996
2,279
2,286
2,294
2,301
2,309
2,316
2,324
2,331
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399
2,406
2,414
2,421
2,096
2,104
2,111
2,119
2,126
2,134
2,141
2,149
2,156
2,164
2,171
2,179
2,186
2,194
2,201
2,209
2,216
2,224
2,231
2,239
19,000
1,979
1,986
1,994
2,001
2,009
2,016
2,024
2,031
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099
2,106
2,114
2,121
At
least
20,000
2,129
2,136
2,144
2,151
2,159
2,166
2,174
2,181
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249
2,256
2,264
2,271
18,000
16,000
16,000
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
But
less
than
17,000
1,679
1,686
1,694
1,701
1,709
1,716
1,724
1,731
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799
1,806
1,814
1,821
15,000
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
At
least
If line 27
(taxable
income) is
21,000
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
22,000
22,000
2,429
2,436
2,444
2,451
2,459
2,466
2,474
2,481
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571
2,004
2,011
2,019
2,026
2,034
2,041
2,049
2,056
2,064
2,071
2,079
2,086
2,094
2,101
2,109
2,116
2,124
2,131
2,139
2,146
2,429
2,436
2,444
2,451
2,459
2,466
2,474
2,481
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571
2,246
2,254
2,261
2,269
2,276
2,284
2,291
2,299
2,306
2,314
2,321
2,329
2,336
2,344
2,351
2,359
2,366
2,374
2,381
2,389
22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
23,000
(Continued)
- 66 -
But
less
than
If line 27
(taxable
income) is
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
23,000
23,000
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
25,000
2,604
2,611
2,619
2,626
2,634
2,641
2,649
2,656
2,664
2,671
2,679
2,686
2,694
2,701
2,709
2,716
2,724
2,731
2,739
2,746
3,029
3,036
3,044
3,051
3,059
3,066
3,074
3,081
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149
3,156
3,164
3,171
2,846
2,854
2,861
2,869
2,876
2,884
2,891
2,899
2,906
2,914
2,921
2,929
2,936
2,944
2,951
2,959
2,966
2,974
2,981
2,989
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
26,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
26,000
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
27,000
3,179
3,186
3,194
3,201
3,209
3,216
3,224
3,231
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299
3,306
3,314
3,321
2,754
2,761
2,769
2,776
2,784
2,791
2,799
2,806
2,814
2,821
2,829
2,836
2,844
2,851
2,859
2,866
2,874
2,881
2,889
2,896
3,179
3,186
3,194
3,201
3,209
3,216
3,224
3,231
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299
3,306
3,314
3,321
2,996
3,004
3,011
3,019
3,026
3,034
3,041
3,049
3,056
3,064
3,071
3,079
3,086
3,094
3,101
3,109
3,116
3,124
3,131
3,139
27,000
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
28,000
3,054
3,061
3,069
3,076
3,084
3,091
3,099
3,106
3,114
3,121
3,129
3,136
3,144
3,151
3,159
3,166
3,174
3,181
3,189
3,196
3,479
3,486
3,494
3,501
3,509
3,516
3,524
3,531
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599
3,606
3,614
3,621
3,296
3,304
3,311
3,319
3,326
3,334
3,341
3,349
3,356
3,364
3,371
3,379
3,386
3,394
3,401
3,409
3,416
3,424
3,431
3,439
2,904
2,911
2,919
2,926
2,934
2,941
2,949
2,956
2,964
2,971
2,979
2,986
2,994
3,001
3,009
3,016
3,024
3,031
3,039
3,046
3,329
3,336
3,344
3,351
3,359
3,366
3,374
3,381
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449
3,456
3,464
3,471
3,146
3,154
3,161
3,169
3,176
3,184
3,191
3,199
3,206
3,214
3,221
3,229
3,236
3,244
3,251
3,259
3,266
3,274
3,281
3,289
28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
29,000
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
29,000
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
30,000
3,929
3,936
3,944
3,951
3,959
3,966
3,974
3,981
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049
4,056
4,064
4,071
3,504
3,511
3,519
3,526
3,534
3,541
3,549
3,556
3,564
3,571
3,579
3,586
3,594
3,601
3,609
3,616
3,624
3,631
3,639
3,646
3,929
3,936
3,944
3,951
3,959
3,966
3,974
3,981
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049
4,056
4,064
4,071
3,746
3,754
3,761
3,769
3,776
3,784
3,791
3,799
3,806
3,814
3,821
3,829
3,836
3,844
3,851
3,859
3,866
3,874
3,881
3,889
4,079
4,086
4,094
4,101
4,109
4,116
4,124
4,131
4,139
4,146
4,154
4,161
4,169
4,176
4,184
4,191
4,199
4,206
4,214
4,221
3,654
3,661
3,669
3,676
3,684
3,691
3,699
3,706
3,714
3,721
3,729
3,736
3,744
3,751
3,759
3,766
3,774
3,781
3,789
3,796
4,079
4,086
4,094
4,101
4,109
4,116
4,124
4,131
4,139
4,146
4,154
4,161
4,169
4,176
4,184
4,191
4,199
4,206
4,214
4,221
3,896
3,904
3,911
3,919
3,926
3,934
3,941
3,949
3,956
3,964
3,971
3,979
3,986
3,994
4,001
4,009
4,016
4,024
4,031
4,039
4,229
4,236
4,244
4,251
4,259
4,266
4,274
4,281
4,289
4,296
4,304
4,311
4,319
4,326
4,334
4,341
4,349
4,356
4,364
4,371
3,804
3,811
3,819
3,826
3,834
3,841
3,849
3,856
3,864
3,871
3,879
3,886
3,894
3,901
3,909
3,916
3,924
3,931
3,939
3,946
4,229
4,236
4,244
4,251
4,259
4,266
4,274
4,281
4,289
4,296
4,304
4,311
4,319
4,326
4,334
4,341
4,349
4,356
4,364
4,371
4,046
4,054
4,061
4,069
4,076
4,084
4,091
4,099
4,106
4,114
4,121
4,129
4,136
4,144
4,151
4,159
4,166
4,174
4,181
4,189
30,000
3,629
3,636
3,644
3,651
3,659
3,666
3,674
3,681
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749
3,756
3,764
3,771
3,204
3,211
3,219
3,226
3,234
3,241
3,249
3,256
3,264
3,271
3,279
3,286
3,294
3,301
3,309
3,316
3,324
3,331
3,339
3,346
3,629
3,636
3,644
3,651
3,659
3,666
3,674
3,681
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749
3,756
3,764
3,771
3,446
3,454
3,461
3,469
3,476
3,484
3,491
3,499
3,506
3,514
3,521
3,529
3,536
3,544
3,551
3,559
3,566
3,574
3,581
3,589
28,000
3,329
3,336
3,344
3,351
3,359
3,366
3,374
3,381
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449
3,456
3,464
3,471
At
least
29,000
3,479
3,486
3,494
3,501
3,509
3,516
3,524
3,531
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599
3,606
3,614
3,621
27,000
25,000
25,000
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
But
less
than
26,000
3,029
3,036
3,044
3,051
3,059
3,066
3,074
3,081
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149
3,156
3,164
3,171
24,000
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
At
least
If line 27
(taxable
income) is
30,000
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
31,000
31,000
3,779
3,786
3,794
3,801
3,809
3,816
3,824
3,831
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899
3,906
3,914
3,921
3,354
3,361
3,369
3,376
3,384
3,391
3,399
3,406
3,414
3,421
3,429
3,436
3,444
3,451
3,459
3,466
3,474
3,481
3,489
3,496
3,779
3,786
3,794
3,801
3,809
3,816
3,824
3,831
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899
3,906
3,914
3,921
3,596
3,604
3,611
3,619
3,626
3,634
3,641
3,649
3,656
3,664
3,671
3,679
3,686
3,694
3,701
3,709
3,716
3,724
3,731
3,739
31,000
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
32,000
(Continued)
- 67 -
But
less
than
If line 27
(taxable
income) is
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
32,000
32,000
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
34,000
3,954
3,961
3,969
3,976
3,984
3,991
3,999
4,006
4,014
4,021
4,029
4,036
4,044
4,051
4,059
4,066
4,074
4,081
4,089
4,096
4,379
4,386
4,394
4,401
4,409
4,416
4,424
4,431
4,439
4,446
4,454
4,461
4,469
4,476
4,484
4,491
4,499
4,506
4,514
4,521
4,196
4,204
4,211
4,219
4,226
4,234
4,241
4,249
4,256
4,264
4,271
4,279
4,286
4,294
4,301
4,309
4,316
4,324
4,331
4,339
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
35,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
35,000
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
36,000
4,529
4,536
4,544
4,551
4,559
4,566
4,574
4,581
4,589
4,596
4,604
4,611
4,619
4,626
4,634
4,641
4,649
4,656
4,664
4,671
4,104
4,111
4,119
4,126
4,134
4,141
4,149
4,156
4,164
4,171
4,179
4,186
4,194
4,201
4,209
4,216
4,224
4,231
4,239
4,246
4,529
4,536
4,544
4,551
4,559
4,566
4,574
4,581
4,589
4,596
4,604
4,611
4,619
4,626
4,634
4,641
4,649
4,656
4,664
4,671
4,346
4,354
4,361
4,369
4,376
4,384
4,391
4,399
4,406
4,414
4,421
4,429
4,436
4,444
4,451
4,459
4,466
4,474
4,481
4,489
36,000
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
37,000
4,404
4,411
4,419
4,426
4,434
4,441
4,449
4,456
4,464
4,471
4,479
4,486
4,494
4,501
4,509
4,516
4,524
4,531
4,539
4,546
4,881
4,894
4,906
4,919
4,931
4,944
4,956
4,969
4,981
4,994
5,006
5,019
5,031
5,044
5,056
5,069
5,081
5,094
5,106
5,119
4,646
4,654
4,661
4,669
4,676
4,684
4,691
4,699
4,706
4,714
4,721
4,729
4,736
4,744
4,751
4,759
4,766
4,774
4,781
4,789
4,254
4,261
4,269
4,276
4,284
4,291
4,299
4,306
4,314
4,321
4,329
4,336
4,344
4,351
4,359
4,366
4,374
4,381
4,389
4,396
4,679
4,686
4,694
4,701
4,709
4,716
4,724
4,731
4,739
4,746
4,756
4,769
4,781
4,794
4,806
4,819
4,831
4,844
4,856
4,869
4,496
4,504
4,511
4,519
4,526
4,534
4,541
4,549
4,556
4,564
4,571
4,579
4,586
4,594
4,601
4,609
4,616
4,624
4,631
4,639
37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
38,000
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
38,000
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
39,000
5,631
5,644
5,656
5,669
5,681
5,694
5,706
5,719
5,731
5,744
5,756
5,769
5,781
5,794
5,806
5,819
5,831
5,844
5,856
5,869
4,854
4,861
4,869
4,876
4,884
4,891
4,899
4,906
4,914
4,921
4,929
4,936
4,944
4,951
4,959
4,966
4,974
4,981
4,989
4,996
5,631
5,644
5,656
5,669
5,681
5,694
5,706
5,719
5,731
5,744
5,756
5,769
5,781
5,794
5,806
5,819
5,831
5,844
5,856
5,869
5,096
5,104
5,111
5,119
5,126
5,134
5,141
5,149
5,156
5,164
5,171
5,179
5,186
5,194
5,201
5,209
5,216
5,224
5,231
5,239
5,881
5,894
5,906
5,919
5,931
5,944
5,956
5,969
5,981
5,994
6,006
6,019
6,031
6,044
6,056
6,069
6,081
6,094
6,106
6,119
5,004
5,011
5,019
5,026
5,034
5,041
5,049
5,056
5,064
5,071
5,079
5,086
5,094
5,101
5,109
5,116
5,124
5,131
5,139
5,146
5,881
5,894
5,906
5,919
5,931
5,944
5,956
5,969
5,981
5,994
6,006
6,019
6,031
6,044
6,056
6,069
6,081
6,094
6,106
6,119
5,246
5,254
5,261
5,269
5,276
5,284
5,291
5,299
5,306
5,314
5,321
5,329
5,336
5,344
5,351
5,359
5,366
5,374
5,381
5,389
6,131
6,144
6,156
6,169
6,181
6,194
6,206
6,219
6,231
6,244
6,256
6,269
6,281
6,294
6,306
6,319
6,331
6,344
6,356
6,369
5,154
5,161
5,169
5,176
5,184
5,191
5,199
5,206
5,214
5,221
5,229
5,236
5,244
5,251
5,259
5,266
5,274
5,281
5,289
5,296
6,131
6,144
6,156
6,169
6,181
6,194
6,206
6,219
6,231
6,244
6,256
6,269
6,281
6,294
6,306
6,319
6,331
6,344
6,356
6,369
5,396
5,404
5,411
5,419
5,426
5,434
5,441
5,449
5,456
5,464
5,471
5,479
5,486
5,494
5,501
5,509
5,516
5,524
5,531
5,539
39,000
5,131
5,144
5,156
5,169
5,181
5,194
5,206
5,219
5,231
5,244
5,256
5,269
5,281
5,294
5,306
5,319
5,331
5,344
5,356
5,369
4,554
4,561
4,569
4,576
4,584
4,591
4,599
4,606
4,614
4,621
4,629
4,636
4,644
4,651
4,659
4,666
4,674
4,681
4,689
4,696
5,131
5,144
5,156
5,169
5,181
5,194
5,206
5,219
5,231
5,244
5,256
5,269
5,281
5,294
5,306
5,319
5,331
5,344
5,356
5,369
4,796
4,804
4,811
4,819
4,826
4,834
4,841
4,849
4,856
4,864
4,871
4,879
4,886
4,894
4,901
4,909
4,916
4,924
4,931
4,939
37,000
4,679
4,686
4,694
4,701
4,709
4,716
4,724
4,731
4,739
4,746
4,756
4,769
4,781
4,794
4,806
4,819
4,831
4,844
4,856
4,869
At
least
38,000
4,881
4,894
4,906
4,919
4,931
4,944
4,956
4,969
4,981
4,994
5,006
5,019
5,031
5,044
5,056
5,069
5,081
5,094
5,106
5,119
36,000
34,000
34,000
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
But
less
than
35,000
4,379
4,386
4,394
4,401
4,409
4,416
4,424
4,431
4,439
4,446
4,454
4,461
4,469
4,476
4,484
4,491
4,499
4,506
4,514
4,521
33,000
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
At
least
If line 27
(taxable
income) is
39,000
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
40,000
40,000
5,381
5,394
5,406
5,419
5,431
5,444
5,456
5,469
5,481
5,494
5,506
5,519
5,531
5,544
5,556
5,569
5,581
5,594
5,606
5,619
4,704
4,711
4,719
4,726
4,734
4,741
4,749
4,756
4,764
4,771
4,779
4,786
4,794
4,801
4,809
4,816
4,824
4,831
4,839
4,846
5,381
5,394
5,406
5,419
5,431
5,444
5,456
5,469
5,481
5,494
5,506
5,519
5,531
5,544
5,556
5,569
5,581
5,594
5,606
5,619
4,946
4,954
4,961
4,969
4,976
4,984
4,991
4,999
5,006
5,014
5,021
5,029
5,036
5,044
5,051
5,059
5,066
5,074
5,081
5,089
40,000
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
41,000
(Continued)
- 68 -
But
less
than
If line 27
(taxable
income) is
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
41,000
41,000
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
43,000
5,304
5,311
5,319
5,326
5,334
5,341
5,349
5,356
5,364
5,371
5,379
5,386
5,394
5,401
5,409
5,416
5,424
5,431
5,439
5,446
6,381
6,394
6,406
6,419
6,431
6,444
6,456
6,469
6,481
6,494
6,506
6,519
6,531
6,544
6,556
6,569
6,581
6,594
6,606
6,619
5,546
5,554
5,561
5,569
5,576
5,584
5,591
5,599
5,606
5,614
5,621
5,629
5,636
5,644
5,651
5,659
5,666
5,674
5,681
5,689
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
44,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
44,000
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
45,000
6,631
6,644
6,656
6,669
6,681
6,694
6,706
6,719
6,731
6,744
6,756
6,769
6,781
6,794
6,806
6,819
6,831
6,844
6,856
6,869
5,454
5,461
5,469
5,476
5,484
5,491
5,499
5,506
5,514
5,521
5,529
5,536
5,544
5,551
5,559
5,566
5,574
5,581
5,589
5,596
6,631
6,644
6,656
6,669
6,681
6,694
6,706
6,719
6,731
6,744
6,756
6,769
6,781
6,794
6,806
6,819
6,831
6,844
6,856
6,869
5,696
5,704
5,711
5,719
5,726
5,734
5,741
5,749
5,756
5,764
5,771
5,779
5,786
5,794
5,801
5,809
5,816
5,824
5,831
5,839
45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
46,000
5,754
5,761
5,769
5,776
5,784
5,791
5,799
5,806
5,814
5,821
5,829
5,836
5,844
5,851
5,859
5,866
5,874
5,881
5,889
5,896
7,131
7,144
7,156
7,169
7,181
7,194
7,206
7,219
7,231
7,244
7,256
7,269
7,281
7,294
7,306
7,319
7,331
7,344
7,356
7,369
5,996
6,004
6,011
6,019
6,026
6,034
6,041
6,049
6,056
6,064
6,071
6,079
6,086
6,094
6,101
6,109
6,116
6,124
6,131
6,139
5,604
5,611
5,619
5,626
5,634
5,641
5,649
5,656
5,664
5,671
5,679
5,686
5,694
5,701
5,709
5,716
5,724
5,731
5,739
5,746
6,881
6,894
6,906
6,919
6,931
6,944
6,956
6,969
6,981
6,994
7,006
7,019
7,031
7,044
7,056
7,069
7,081
7,094
7,106
7,119
5,846
5,854
5,861
5,869
5,876
5,884
5,891
5,899
5,906
5,914
5,921
5,929
5,936
5,944
5,951
5,959
5,966
5,974
5,981
5,989
46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
47,000
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
47,000
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
48,000
7,881
7,894
7,906
7,919
7,931
7,944
7,956
7,969
7,981
7,994
8,006
8,019
8,031
8,044
8,056
8,069
8,081
8,094
8,106
8,119
6,204
6,211
6,219
6,226
6,234
6,241
6,249
6,256
6,264
6,271
6,279
6,286
6,294
6,301
6,309
6,316
6,324
6,331
6,339
6,346
7,881
7,894
7,906
7,919
7,931
7,944
7,956
7,969
7,981
7,994
8,006
8,019
8,031
8,044
8,056
8,069
8,081
8,094
8,106
8,119
6,524
6,536
6,549
6,561
6,574
6,586
6,599
6,611
6,624
6,636
6,649
6,661
6,674
6,686
6,699
6,711
6,724
6,736
6,749
6,761
8,131
8,144
8,156
8,169
8,181
8,194
8,206
8,219
8,231
8,244
8,256
8,269
8,281
8,294
8,306
8,319
8,331
8,344
8,356
8,369
6,354
6,361
6,369
6,376
6,384
6,391
6,399
6,406
6,414
6,421
6,429
6,436
6,444
6,451
6,459
6,466
6,474
6,481
6,489
6,496
8,131
8,144
8,156
8,169
8,181
8,194
8,206
8,219
8,231
8,244
8,256
8,269
8,281
8,294
8,306
8,319
8,331
8,344
8,356
8,369
6,774
6,786
6,799
6,811
6,824
6,836
6,849
6,861
6,874
6,886
6,899
6,911
6,924
6,936
6,949
6,961
6,974
6,986
6,999
7,011
8,381
8,394
8,406
8,419
8,431
8,444
8,456
8,469
8,481
8,494
8,506
8,519
8,531
8,544
8,556
8,569
8,581
8,594
8,606
8,619
6,504
6,511
6,519
6,526
6,534
6,541
6,549
6,556
6,564
6,571
6,579
6,586
6,594
6,601
6,609
6,616
6,624
6,631
6,639
6,646
8,381
8,394
8,406
8,419
8,431
8,444
8,456
8,469
8,481
8,494
8,506
8,519
8,531
8,544
8,556
8,569
8,581
8,594
8,606
8,619
7,024
7,036
7,049
7,061
7,074
7,086
7,099
7,111
7,124
7,136
7,149
7,161
7,174
7,186
7,199
7,211
7,224
7,236
7,249
7,261
48,000
7,381
7,394
7,406
7,419
7,431
7,444
7,456
7,469
7,481
7,494
7,506
7,519
7,531
7,544
7,556
7,569
7,581
7,594
7,606
7,619
5,904
5,911
5,919
5,926
5,934
5,941
5,949
5,956
5,964
5,971
5,979
5,986
5,994
6,001
6,009
6,016
6,024
6,031
6,039
6,046
7,381
7,394
7,406
7,419
7,431
7,444
7,456
7,469
7,481
7,494
7,506
7,519
7,531
7,544
7,556
7,569
7,581
7,594
7,606
7,619
6,146
6,154
6,161
6,169
6,176
6,184
6,191
6,199
6,206
6,214
6,221
6,229
6,236
6,244
6,251
6,259
6,266
6,274
6,281
6,289
46,000
6,881
6,894
6,906
6,919
6,931
6,944
6,956
6,969
6,981
6,994
7,006
7,019
7,031
7,044
7,056
7,069
7,081
7,094
7,106
7,119
At
least
47,000
7,131
7,144
7,156
7,169
7,181
7,194
7,206
7,219
7,231
7,244
7,256
7,269
7,281
7,294
7,306
7,319
7,331
7,344
7,356
7,369
45,000
43,000
43,000
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
But
less
than
44,000
6,381
6,394
6,406
6,419
6,431
6,444
6,456
6,469
6,481
6,494
6,506
6,519
6,531
6,544
6,556
6,569
6,581
6,594
6,606
6,619
42,000
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
At
least
If line 27
(taxable
income) is
48,000
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
49,000
49,000
7,631
7,644
7,656
7,669
7,681
7,694
7,706
7,719
7,731
7,744
7,756
7,769
7,781
7,794
7,806
7,819
7,831
7,844
7,856
7,869
6,054
6,061
6,069
6,076
6,084
6,091
6,099
6,106
6,114
6,121
6,129
6,136
6,144
6,151
6,159
6,166
6,174
6,181
6,189
6,196
7,631
7,644
7,656
7,669
7,681
7,694
7,706
7,719
7,731
7,744
7,756
7,769
7,781
7,794
7,806
7,819
7,831
7,844
7,856
7,869
6,296
6,304
6,311
6,319
6,326
6,336
6,349
6,361
6,374
6,386
6,399
6,411
6,424
6,436
6,449
6,461
6,474
6,486
6,499
6,511
49,000
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
50,000
(Continued)
- 69 -
But
less
than
If line 27
(taxable
income) is
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
50,000
50,000
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
52,000
6,654
6,661
6,669
6,676
6,684
6,691
6,699
6,706
6,714
6,721
6,729
6,736
6,744
6,751
6,759
6,766
6,774
6,781
6,789
6,796
8,631
8,644
8,656
8,669
8,681
8,694
8,706
8,719
8,731
8,744
8,756
8,769
8,781
8,794
8,806
8,819
8,831
8,844
8,856
8,869
7,274
7,286
7,299
7,311
7,324
7,336
7,349
7,361
7,374
7,386
7,399
7,411
7,424
7,436
7,449
7,461
7,474
7,486
7,499
7,511
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
53,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
53,000
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
54,000
8,881
8,894
8,906
8,919
8,931
8,944
8,956
8,969
8,981
8,994
9,006
9,019
9,031
9,044
9,056
9,069
9,081
9,094
9,106
9,119
6,804
6,811
6,819
6,826
6,834
6,841
6,849
6,856
6,864
6,871
6,879
6,886
6,894
6,901
6,909
6,916
6,924
6,931
6,939
6,946
8,881
8,894
8,906
8,919
8,931
8,944
8,956
8,969
8,981
8,994
9,006
9,019
9,031
9,044
9,056
9,069
9,081
9,094
9,106
9,119
7,524
7,536
7,549
7,561
7,574
7,586
7,599
7,611
7,624
7,636
7,649
7,661
7,674
7,686
7,699
7,711
7,724
7,736
7,749
7,761
54,000
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
55,000
7,104
7,111
7,119
7,126
7,134
7,141
7,149
7,156
7,164
7,171
7,179
7,186
7,194
7,201
7,209
7,216
7,224
7,231
7,239
7,246
9,381
9,394
9,406
9,419
9,431
9,444
9,456
9,469
9,481
9,494
9,506
9,519
9,531
9,544
9,556
9,569
9,581
9,594
9,606
9,619
8,024
8,036
8,049
8,061
8,074
8,086
8,099
8,111
8,124
8,136
8,149
8,161
8,174
8,186
8,199
8,211
8,224
8,236
8,249
8,261
6,954
6,961
6,969
6,976
6,984
6,991
6,999
7,006
7,014
7,021
7,029
7,036
7,044
7,051
7,059
7,066
7,074
7,081
7,089
7,096
9,131
9,144
9,156
9,169
9,181
9,194
9,206
9,219
9,231
9,244
9,256
9,269
9,281
9,294
9,306
9,319
9,331
9,344
9,356
9,369
7,774
7,786
7,799
7,811
7,824
7,836
7,849
7,861
7,874
7,886
7,899
7,911
7,924
7,936
7,949
7,961
7,974
7,986
7,999
8,011
55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
56,000
But
less
than
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
56,000
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
57,000
10,131
10,144
10,156
10,169
10,181
10,194
10,206
10,219
10,231
10,244
10,256
10,269
10,281
10,294
10,306
10,319
10,331
10,344
10,356
10,369
7,554
7,561
7,569
7,576
7,584
7,591
7,599
7,606
7,614
7,621
7,629
7,636
7,644
7,651
7,659
7,666
7,674
7,681
7,689
7,696
10,131
10,144
10,156
10,169
10,181
10,194
10,206
10,219
10,231
10,244
10,256
10,269
10,281
10,294
10,306
10,319
10,331
10,344
10,356
10,369
8,774
8,786
8,799
8,811
8,824
8,836
8,849
8,861
8,874
8,886
8,899
8,911
8,924
8,936
8,949
8,961
8,974
8,986
8,999
9,011
10,381
10,394
10,406
10,419
10,431
10,444
10,456
10,469
10,481
10,494
10,506
10,519
10,531
10,544
10,556
10,569
10,581
10,594
10,606
10,619
7,704
7,711
7,719
7,726
7,734
7,741
7,749
7,756
7,764
7,771
7,779
7,786
7,794
7,801
7,809
7,816
7,824
7,831
7,839
7,846
10,381
10,394
10,406
10,419
10,431
10,444
10,456
10,469
10,481
10,494
10,506
10,519
10,531
10,544
10,556
10,569
10,581
10,594
10,606
10,619
9,024
9,036
9,049
9,061
9,074
9,086
9,099
9,111
9,124
9,136
9,149
9,161
9,174
9,186
9,199
9,211
9,224
9,236
9,249
9,261
10,631
10,644
10,656
10,669
10,681
10,694
10,706
10,719
10,731
10,744
10,756
10,769
10,781
10,794
10,806
10,819
10,831
10,844
10,856
10,869
7,854
7,861
7,869
7,876
7,884
7,891
7,899
7,906
7,914
7,921
7,929
7,936
7,944
7,951
7,959
7,966
7,974
7,981
7,989
7,996
10,631
10,644
10,656
10,669
10,681
10,694
10,706
10,719
10,731
10,744
10,756
10,769
10,781
10,794
10,806
10,819
10,831
10,844
10,856
10,869
9,274
9,286
9,299
9,311
9,324
9,336
9,349
9,361
9,374
9,386
9,399
9,411
9,424
9,436
9,449
9,461
9,474
9,486
9,499
9,511
57,000
9,631
9,644
9,656
9,669
9,681
9,694
9,706
9,719
9,731
9,744
9,756
9,769
9,781
9,794
9,806
9,819
9,831
9,844
9,856
9,869
7,254
7,261
7,269
7,276
7,284
7,291
7,299
7,306
7,314
7,321
7,329
7,336
7,344
7,351
7,359
7,366
7,374
7,381
7,389
7,396
9,631
9,644
9,656
9,669
9,681
9,694
9,706
9,719
9,731
9,744
9,756
9,769
9,781
9,794
9,806
9,819
9,831
9,844
9,856
9,869
8,274
8,286
8,299
8,311
8,324
8,336
8,349
8,361
8,374
8,386
8,399
8,411
8,424
8,436
8,449
8,461
8,474
8,486
8,499
8,511
55,000
9,131
9,144
9,156
9,169
9,181
9,194
9,206
9,219
9,231
9,244
9,256
9,269
9,281
9,294
9,306
9,319
9,331
9,344
9,356
9,369
At
least
56,000
9,381
9,394
9,406
9,419
9,431
9,444
9,456
9,469
9,481
9,494
9,506
9,519
9,531
9,544
9,556
9,569
9,581
9,594
9,606
9,619
54,000
52,000
52,000
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
But
less
than
53,000
8,631
8,644
8,656
8,669
8,681
8,694
8,706
8,719
8,731
8,744
8,756
8,769
8,781
8,794
8,806
8,819
8,831
8,844
8,856
8,869
51,000
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
At
least
If line 27
(taxable
income) is
57,000
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
58,000
58,000
9,881
9,894
9,906
9,919
9,931
9,944
9,956
9,969
9,981
9,994
10,006
10,019
10,031
10,044
10,056
10,069
10,081
10,094
10,106
10,119
7,404
7,411
7,419
7,426
7,434
7,441
7,449
7,456
7,464
7,471
7,479
7,486
7,494
7,501
7,509
7,516
7,524
7,531
7,539
7,546
9,881
9,894
9,906
9,919
9,931
9,944
9,956
9,969
9,981
9,994
10,006
10,019
10,031
10,044
10,056
10,069
10,081
10,094
10,106
10,119
8,524
8,536
8,549
8,561
8,574
8,586
8,599
8,611
8,624
8,636
8,649
8,661
8,674
8,686
8,699
8,711
8,724
8,736
8,749
8,761
58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
59,000
(Continued)
- 70 -
But
less
than
If line 27
(taxable
income) is
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
59,000
59,000
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
61,000
8,004
8,011
8,019
8,026
8,034
8,041
8,049
8,056
8,064
8,071
8,079
8,086
8,094
8,101
8,109
8,116
8,124
8,131
8,139
8,146
10,881
10,894
10,906
10,919
10,931
10,944
10,956
10,969
10,981
10,994
11,006
11,019
11,031
11,044
11,056
11,069
11,081
11,094
11,106
11,119
9,524
9,536
9,549
9,561
9,574
9,586
9,599
9,611
9,624
9,636
9,649
9,661
9,674
9,686
9,699
9,711
9,724
9,736
9,749
9,761
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
62,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
At
least
62,000
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
63,000
10,274
10,286
10,299
10,311
10,324
10,336
10,349
10,361
10,374
10,386
10,399
10,411
10,424
10,436
10,449
10,461
10,474
10,486
10,499
10,511
65,000
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
11,131
11,144
11,156
11,169
11,181
11,194
11,206
11,219
11,231
11,244
11,256
11,269
11,281
11,294
11,306
11,319
11,331
11,344
11,356
11,369
8,154
8,161
8,169
8,176
8,184
8,191
8,199
8,206
8,214
8,221
8,229
8,236
8,244
8,251
8,259
8,266
8,274
8,281
8,289
8,296
11,131 9,774
11,144 9,786
11,156 9,799
11,169 9,811
11,181 9,824
11,194 9,836
11,206 9,849
11,219 9,861
11,231 9,874
11,244 9,886
11,256 9,899
11,269 9,911
11,281 9,924
11,294 9,936
11,306 9,949
11,319 9,961
11,331 9,974
11,344 9,986
11,356 9,999
11,369 10,011
63,000
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
64,000
8,454
8,461
8,469
8,476
8,484
8,491
8,499
8,506
8,514
8,521
8,529
8,536
8,544
8,551
8,559
8,566
8,574
8,581
8,589
8,596
11,631
11,644
11,656
11,669
11,681
11,694
11,706
11,719
11,731
11,744
11,756
11,769
11,781
11,794
11,806
11,819
11,831
11,844
11,856
11,869
8,304
8,311
8,319
8,326
8,334
8,341
8,349
8,356
8,364
8,371
8,379
8,386
8,394
8,401
8,409
8,416
8,424
8,431
8,439
8,446
11,381
11,394
11,406
11,419
11,431
11,444
11,456
11,469
11,481
11,494
11,506
11,519
11,531
11,544
11,556
11,569
11,581
11,594
11,606
11,619
10,024
10,036
10,049
10,061
10,074
10,086
10,099
10,111
10,124
10,136
10,149
10,161
10,174
10,186
10,199
10,211
10,224
10,236
10,249
10,261
64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
65,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
66,000
12,381
12,394
12,406
12,419
12,431
12,444
12,456
12,469
12,481
12,494
12,506
12,519
12,531
12,544
12,556
12,569
12,581
12,594
12,606
12,619
8,904
8,911
8,919
8,926
8,934
8,941
8,949
8,956
8,964
8,971
8,979
8,986
8,994
9,001
9,009
9,016
9,024
9,031
9,039
9,046
12,381
12,394
12,406
12,419
12,431
12,444
12,456
12,469
12,481
12,494
12,506
12,519
12,531
12,544
12,556
12,569
12,581
12,594
12,606
12,619
11,024
11,036
11,049
11,061
11,074
11,086
11,099
11,111
11,124
11,136
11,149
11,161
11,174
11,186
11,199
11,211
11,224
11,236
11,249
11,261
12,631
12,644
12,656
12,669
12,681
12,694
12,706
12,719
12,731
12,744
12,756
12,769
12,781
12,794
12,806
12,819
12,831
12,844
12,856
12,869
9,054
9,061
9,069
9,076
9,084
9,091
9,099
9,106
9,114
9,121
9,129
9,136
9,144
9,151
9,159
9,166
9,174
9,181
9,189
9,196
12,631
12,644
12,656
12,669
12,681
12,694
12,706
12,719
12,731
12,744
12,756
12,769
12,781
12,794
12,806
12,819
12,831
12,844
12,856
12,869
11,274
11,286
11,299
11,311
11,324
11,336
11,349
11,361
11,374
11,386
11,399
11,411
11,424
11,436
11,449
11,461
11,474
11,486
11,499
11,511
12,881
12,894
12,906
12,919
12,931
12,944
12,956
12,969
12,981
12,994
13,006
13,019
13,031
13,044
13,056
13,069
13,081
13,094
13,106
13,119
9,204
9,211
9,219
9,226
9,234
9,241
9,249
9,256
9,264
9,271
9,279
9,286
9,294
9,301
9,309
9,316
9,324
9,331
9,339
9,346
12,881
12,894
12,906
12,919
12,931
12,944
12,956
12,969
12,981
12,994
13,006
13,019
13,031
13,044
13,056
13,069
13,081
13,094
13,106
13,119
11,524
11,536
11,549
11,561
11,574
11,586
11,599
11,611
11,624
11,636
11,649
11,661
11,674
11,686
11,699
11,711
11,724
11,736
11,749
11,761
66,000
11,881
11,894
11,906
11,919
11,931
11,944
11,956
11,969
11,981
11,994
12,006
12,019
12,031
12,044
12,056
12,069
12,081
12,094
12,106
12,119
8,604
8,611
8,619
8,626
8,634
8,641
8,649
8,656
8,664
8,671
8,679
8,686
8,694
8,701
8,709
8,716
8,724
8,731
8,739
8,746
11,881
11,894
11,906
11,919
11,931
11,944
11,956
11,969
11,981
11,994
12,006
12,019
12,031
12,044
12,056
12,069
12,081
12,094
12,106
12,119
10,524
10,536
10,549
10,561
10,574
10,586
10,599
10,611
10,624
10,636
10,649
10,661
10,674
10,686
10,699
10,711
10,724
10,736
10,749
10,761
64,000
11,381
11,394
11,406
11,419
11,431
11,444
11,456
11,469
11,481
11,494
11,506
11,519
11,531
11,544
11,556
11,569
11,581
11,594
11,606
11,619
But
less
than
65,000
11,631
11,644
11,656
11,669
11,681
11,694
11,706
11,719
11,731
11,744
11,756
11,769
11,781
11,794
11,806
11,819
11,831
11,844
11,856
11,869
63,000
61,000
61,000
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
But
less
than
62,000
10,881
10,894
10,906
10,919
10,931
10,944
10,956
10,969
10,981
10,994
11,006
11,019
11,031
11,044
11,056
11,069
11,081
11,094
11,106
11,119
60,000
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
At
least
If line 27
(taxable
income) is
66,000
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
67,000
67,000
12,131
12,144
12,156
12,169
12,181
12,194
12,206
12,219
12,231
12,244
12,256
12,269
12,281
12,294
12,306
12,319
12,331
12,344
12,356
12,369
8,754
8,761
8,769
8,776
8,784
8,791
8,799
8,806
8,814
8,821
8,829
8,836
8,844
8,851
8,859
8,866
8,874
8,881
8,889
8,896
12,131
12,144
12,156
12,169
12,181
12,194
12,206
12,219
12,231
12,244
12,256
12,269
12,281
12,294
12,306
12,319
12,331
12,344
12,356
12,369
10,774
10,786
10,799
10,811
10,824
10,836
10,849
10,861
10,874
10,886
10,899
10,911
10,924
10,936
10,949
10,961
10,974
10,986
10,999
11,011
67,000
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
68,000
(Continued)
- 71 -
But
less
than
If line 27
(taxable
income) is
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
At
least
11,774
11,786
11,799
11,811
11,824
11,836
11,849
11,861
11,874
11,886
11,899
11,911
11,924
11,936
11,949
11,961
11,974
11,986
11,999
12,011
71,000
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
68,000
68,000
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
70,000
9,354
9,361
9,369
9,376
9,384
9,391
9,399
9,406
9,414
9,421
9,429
9,436
9,444
9,451
9,459
9,466
9,474
9,481
9,489
9,496
13,131
13,144
13,156
13,169
13,181
13,194
13,206
13,219
13,231
13,244
13,256
13,269
13,281
13,294
13,306
13,319
13,331
13,344
13,356
13,369
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
71,000
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
At
least
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
72,000
13,881
13,894
13,906
13,919
13,931
13,944
13,956
13,969
13,981
13,994
14,006
14,019
14,031
14,044
14,056
14,069
14,081
14,094
14,106
14,119
10,006
10,019
10,031
10,044
10,056
10,069
10,081
10,094
10,106
10,119
10,131
10,144
10,156
10,169
10,181
10,194
10,206
10,219
10,231
10,244
12,524
12,536
12,549
12,561
12,574
12,586
12,599
12,611
12,624
12,636
12,649
12,661
12,674
12,686
12,699
12,711
12,724
12,736
12,749
12,761
74,000
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
13,381
13,394
13,406
13,419
13,431
13,444
13,456
13,469
13,481
13,494
13,506
13,519
13,531
13,544
13,556
13,569
13,581
13,594
13,606
13,619
9,506
9,519
9,531
9,544
9,556
9,569
9,581
9,594
9,606
9,619
9,631
9,644
9,656
9,669
9,681
9,694
9,706
9,719
9,731
9,744
13,381
13,394
13,406
13,419
13,431
13,444
13,456
13,469
13,481
13,494
13,506
13,519
13,531
13,544
13,558
13,572
13,586
13,600
13,614
13,628
12,024
12,036
12,049
12,061
12,074
12,086
12,099
12,111
12,124
12,136
12,149
12,161
12,174
12,186
12,199
12,211
12,224
12,236
12,249
12,261
72,000
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
73,000
9,756
9,769
9,781
9,794
9,806
9,819
9,831
9,844
9,856
9,869
9,881
9,894
9,906
9,919
9,931
9,944
9,956
9,969
9,981
9,994
13,642
13,656
13,670
13,684
13,698
13,712
13,726
13,740
13,754
13,768
13,782
13,796
13,810
13,824
13,838
13,852
13,866
13,880
13,894
13,908
12,274
12,286
12,299
12,311
12,324
12,336
12,349
12,361
12,374
12,386
12,399
12,411
12,424
12,436
12,449
12,461
12,474
12,486
12,499
12,511
73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
74,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
75,000
14,631
14,644
14,656
14,669
14,681
14,694
14,706
14,719
14,731
14,744
14,756
14,769
14,781
14,794
14,806
14,819
14,831
14,844
14,856
14,869
10,756
10,769
10,781
10,794
10,806
10,819
10,831
10,844
10,856
10,869
10,881
10,894
10,906
10,919
10,931
10,944
10,956
10,969
10,981
10,994
14,762
14,776
14,790
14,804
14,818
14,832
14,846
14,860
14,874
14,888
14,902
14,916
14,930
14,944
14,958
14,972
14,986
15,000
15,014
15,028
13,274
13,286
13,299
13,311
13,324
13,336
13,349
13,361
13,374
13,386
13,399
13,411
13,424
13,436
13,449
13,461
13,474
13,486
13,499
13,511
14,881
14,894
14,906
14,919
14,931
14,944
14,956
14,969
14,981
14,994
15,006
15,019
15,031
15,044
15,056
15,069
15,081
15,094
15,106
15,119
11,006
11,019
11,031
11,044
11,056
11,069
11,081
11,094
11,106
11,119
11,131
11,144
11,156
11,169
11,181
11,194
11,206
11,219
11,231
11,244
15,042
15,056
15,070
15,084
15,098
15,112
15,126
15,140
15,154
15,168
15,182
15,196
15,210
15,224
15,238
15,252
15,266
15,280
15,294
15,308
13,524
13,536
13,549
13,561
13,574
13,586
13,599
13,611
13,624
13,636
13,649
13,661
13,674
13,686
13,699
13,711
13,724
13,736
13,749
13,761
15,131
15,144
15,156
15,169
15,181
15,194
15,206
15,219
15,231
15,244
15,256
15,269
15,281
15,294
15,306
15,319
15,331
15,344
15,356
15,369
11,256
11,269
11,281
11,294
11,306
11,319
11,331
11,344
11,356
11,369
11,381
11,394
11,406
11,419
11,431
11,444
11,456
11,469
11,481
11,494
15,322
15,336
15,350
15,364
15,378
15,392
15,406
15,420
15,434
15,448
15,462
15,476
15,490
15,504
15,518
15,532
15,546
15,560
15,574
15,588
13,774
13,786
13,799
13,811
13,824
13,836
13,849
13,861
13,874
13,886
13,899
13,911
13,924
13,936
13,949
13,961
13,974
13,986
13,999
14,011
75,000
14,131
14,144
14,156
14,169
14,181
14,194
14,206
14,219
14,231
14,244
14,256
14,269
14,281
14,294
14,306
14,319
14,331
14,344
14,356
14,369
10,256
10,269
10,281
10,294
10,306
10,319
10,331
10,344
10,356
10,369
10,381
10,394
10,406
10,419
10,431
10,444
10,456
10,469
10,481
10,494
14,202
14,216
14,230
14,244
14,258
14,272
14,286
14,300
14,314
14,328
14,342
14,356
14,370
14,384
14,398
14,412
14,426
14,440
14,454
14,468
12,774
12,786
12,799
12,811
12,824
12,836
12,849
12,861
12,874
12,886
12,899
12,911
12,924
12,936
12,949
12,961
12,974
12,986
12,999
13,011
73,000
13,631
13,644
13,656
13,669
13,681
13,694
13,706
13,719
13,731
13,744
13,756
13,769
13,781
13,794
13,806
13,819
13,831
13,844
13,856
13,869
But
less
than
74,000
13,922
13,936
13,950
13,964
13,978
13,992
14,006
14,020
14,034
14,048
14,062
14,076
14,090
14,104
14,118
14,132
14,146
14,160
14,174
14,188
72,000
70,000
70,000
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
Single
71,000
13,131
13,144
13,156
13,169
13,181
13,194
13,206
13,219
13,231
13,244
13,256
13,269
13,281
13,294
13,306
13,319
13,331
13,344
13,356
13,369
69,000
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
But
less
than
If line 27
(taxable
income) is
75,000
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
76,000
76,000
14,381
14,394
14,406
14,419
14,431
14,444
14,456
14,469
14,481
14,494
14,506
14,519
14,531
14,544
14,556
14,569
14,581
14,594
14,606
14,619
10,506
10,519
10,531
10,544
10,556
10,569
10,581
10,594
10,606
10,619
10,631
10,644
10,656
10,669
10,681
10,694
10,706
10,719
10,731
10,744
14,482
14,496
14,510
14,524
14,538
14,552
14,566
14,580
14,594
14,608
14,622
14,636
14,650
14,664
14,678
14,692
14,706
14,720
14,734
14,748
13,024
13,036
13,049
13,061
13,074
13,086
13,099
13,111
13,124
13,136
13,149
13,161
13,174
13,186
13,199
13,211
13,224
13,236
13,249
13,261
76,000
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
77,000
(Continued)
- 72 -
But
less
than
If line 27
(taxable
income) is
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
At
least
15,381
15,394
15,406
15,419
15,431
15,444
15,456
15,469
15,481
15,494
15,506
15,519
15,531
15,544
15,556
15,569
15,581
15,594
15,606
15,619
11,506
11,519
11,531
11,544
11,556
11,569
11,581
11,594
11,606
11,619
11,631
11,644
11,656
11,669
11,681
11,694
11,706
11,719
11,731
11,744
14,024
14,036
14,049
14,061
14,074
14,086
14,099
14,111
14,124
14,136
14,149
14,161
14,174
14,186
14,199
14,211
14,224
14,236
14,249
14,261
80,000
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
77,000
77,000
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
79,000
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
80,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
At
least
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
81,000
16,131
16,144
16,156
16,169
16,181
16,194
16,206
16,219
16,231
16,244
16,256
16,269
16,281
16,294
16,306
16,319
16,331
16,344
16,356
16,369
12,256
12,269
12,281
12,294
12,306
12,319
12,331
12,344
12,356
12,369
12,381
12,394
12,406
12,419
12,431
12,444
12,456
12,469
12,481
12,494
14,774
14,786
14,799
14,811
14,824
14,836
14,849
14,861
14,874
14,886
14,899
14,911
14,924
14,936
14,949
14,961
14,974
14,986
14,999
15,011
83,000
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
15,631
15,644
15,656
15,669
15,681
15,694
15,706
15,719
15,731
15,744
15,756
15,769
15,781
15,794
15,806
15,819
15,831
15,844
15,856
15,869
11,756
11,769
11,781
11,794
11,806
11,819
11,831
11,844
11,856
11,869
11,881
11,894
11,906
11,919
11,931
11,944
11,956
11,969
11,981
11,994
15,882
15,896
15,910
15,924
15,938
15,952
15,966
15,980
15,994
16,008
16,022
16,036
16,050
16,064
16,078
16,092
16,106
16,120
16,134
16,148
14,274
14,286
14,299
14,311
14,324
14,336
14,349
14,361
14,374
14,386
14,399
14,411
14,424
14,436
14,449
14,461
14,474
14,486
14,499
14,511
81,000
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
82,000
12,006
12,019
12,031
12,044
12,056
12,069
12,081
12,094
12,106
12,119
12,131
12,144
12,156
12,169
12,181
12,194
12,206
12,219
12,231
12,244
16,162
16,176
16,190
16,204
16,218
16,232
16,246
16,260
16,274
16,288
16,302
16,316
16,330
16,344
16,358
16,372
16,386
16,400
16,414
16,428
14,524
14,536
14,549
14,561
14,574
14,586
14,599
14,611
14,624
14,636
14,649
14,661
14,674
14,686
14,699
14,711
14,724
14,736
14,749
14,761
82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
83,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
84,000
16,881
16,894
16,906
16,919
16,931
16,944
16,956
16,969
16,981
16,994
17,006
17,019
17,032
17,046
17,060
17,074
17,088
17,102
17,116
17,130
13,006
13,019
13,031
13,044
13,056
13,069
13,081
13,094
13,106
13,119
13,131
13,144
13,156
13,169
13,181
13,194
13,206
13,219
13,231
13,244
17,282
17,296
17,310
17,324
17,338
17,352
17,366
17,380
17,394
17,408
17,422
17,436
17,450
17,464
17,478
17,492
17,506
17,520
17,534
17,548
15,524
15,536
15,549
15,561
15,574
15,586
15,599
15,611
15,624
15,636
15,649
15,661
15,674
15,686
15,699
15,711
15,724
15,736
15,749
15,761
17,144
17,158
17,172
17,186
17,200
17,214
17,228
17,242
17,256
17,270
17,284
17,298
17,312
17,326
17,340
17,354
17,368
17,382
17,396
17,410
13,256
13,269
13,281
13,294
13,306
13,319
13,331
13,344
13,356
13,369
13,381
13,394
13,406
13,419
13,431
13,444
13,456
13,469
13,481
13,494
17,562
17,576
17,590
17,604
17,618
17,632
17,646
17,660
17,674
17,688
17,702
17,716
17,730
17,744
17,758
17,772
17,786
17,800
17,814
17,828
15,774
15,786
15,799
15,811
15,824
15,836
15,849
15,861
15,874
15,886
15,899
15,911
15,924
15,936
15,949
15,961
15,974
15,986
15,999
16,011
17,424
17,438
17,452
17,466
17,480
17,494
17,508
17,522
17,536
17,550
17,564
17,578
17,592
17,606
17,620
17,634
17,648
17,662
17,676
17,690
13,506
13,519
13,531
13,544
13,556
13,569
13,581
13,594
13,606
13,619
13,631
13,644
13,656
13,669
13,681
13,694
13,706
13,719
13,731
13,744
17,842
17,856
17,870
17,884
17,898
17,912
17,926
17,940
17,954
17,968
17,982
17,996
18,010
18,024
18,038
18,052
18,066
18,080
18,094
18,108
16,024
16,036
16,049
16,061
16,074
16,086
16,099
16,111
16,124
16,136
16,149
16,161
16,174
16,186
16,199
16,211
16,224
16,236
16,249
16,261
84,000
16,381
16,394
16,406
16,419
16,431
16,444
16,456
16,469
16,481
16,494
16,506
16,519
16,531
16,544
16,556
16,569
16,581
16,594
16,606
16,619
12,506
12,519
12,531
12,544
12,556
12,569
12,581
12,594
12,606
12,619
12,631
12,644
12,656
12,669
12,681
12,694
12,706
12,719
12,731
12,744
16,722
16,736
16,750
16,764
16,778
16,792
16,806
16,820
16,834
16,848
16,862
16,876
16,890
16,904
16,918
16,932
16,946
16,960
16,974
16,988
15,024
15,036
15,049
15,061
15,074
15,086
15,099
15,111
15,124
15,136
15,149
15,161
15,174
15,186
15,199
15,211
15,224
15,236
15,249
15,261
82,000
15,881
15,894
15,906
15,919
15,931
15,944
15,956
15,969
15,981
15,994
16,006
16,019
16,031
16,044
16,056
16,069
16,081
16,094
16,106
16,119
But
less
than
83,000
16,442
16,456
16,470
16,484
16,498
16,512
16,526
16,540
16,554
16,568
16,582
16,596
16,610
16,624
16,638
16,652
16,666
16,680
16,694
16,708
81,000
79,000
79,000
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
80,000
15,602
15,616
15,630
15,644
15,658
15,672
15,686
15,700
15,714
15,728
15,742
15,756
15,770
15,784
15,798
15,812
15,826
15,840
15,854
15,868
78,000
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
But
less
than
If line 27
(taxable
income) is
84,000
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
85,000
85,000
16,631
16,644
16,656
16,669
16,681
16,694
16,706
16,719
16,731
16,744
16,756
16,769
16,781
16,794
16,806
16,819
16,831
16,844
16,856
16,869
12,756
12,769
12,781
12,794
12,806
12,819
12,831
12,844
12,856
12,869
12,881
12,894
12,906
12,919
12,931
12,944
12,956
12,969
12,981
12,994
17,002
17,016
17,030
17,044
17,058
17,072
17,086
17,100
17,114
17,128
17,142
17,156
17,170
17,184
17,198
17,212
17,226
17,240
17,254
17,268
15,274
15,286
15,299
15,311
15,324
15,336
15,349
15,361
15,374
15,386
15,399
15,411
15,424
15,436
15,449
15,461
15,474
15,486
15,499
15,511
85,000
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
86,000
(Continued)
- 73 -
But
less
than
If line 27
(taxable
income) is
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
At
least
17,704
17,718
17,732
17,746
17,760
17,774
17,788
17,802
17,816
17,830
17,844
17,858
17,872
17,886
17,900
17,914
17,928
17,942
17,956
17,970
13,756
13,769
13,781
13,794
13,806
13,819
13,831
13,844
13,856
13,869
13,881
13,894
13,906
13,919
13,931
13,944
13,956
13,969
13,981
13,994
16,274
16,286
16,299
16,311
16,324
16,336
16,349
16,361
16,374
16,386
16,399
16,411
16,424
16,436
16,449
16,461
16,474
16,486
16,499
16,511
89,000
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
86,000
86,000
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
89,000
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
At
least
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
90,000
18,544
18,558
18,572
18,586
18,600
18,614
18,628
18,642
18,656
18,670
18,684
18,698
18,712
18,726
18,740
18,754
18,768
18,782
18,796
18,810
14,506
14,519
14,531
14,544
14,556
14,569
14,581
14,594
14,606
14,619
14,631
14,644
14,656
14,669
14,681
14,694
14,706
14,719
14,731
14,744
17,024
17,036
17,049
17,061
17,074
17,086
17,099
17,111
17,124
17,136
17,149
17,161
17,174
17,186
17,199
17,211
17,224
17,236
17,249
17,261
92,000
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
17,984
17,998
18,012
18,026
18,040
18,054
18,068
18,082
18,096
18,110
18,124
18,138
18,152
18,166
18,180
18,194
18,208
18,222
18,236
18,250
14,006
14,019
14,031
14,044
14,056
14,069
14,081
14,094
14,106
14,119
14,131
14,144
14,156
14,169
14,181
14,194
14,206
14,219
14,231
14,244
18,402
18,416
18,430
18,444
18,458
18,472
18,486
18,500
18,514
18,528
18,542
18,556
18,570
18,584
18,598
18,612
18,626
18,640
18,654
18,668
16,524
16,536
16,549
16,561
16,574
16,586
16,599
16,611
16,624
16,636
16,649
16,661
16,674
16,686
16,699
16,711
16,724
16,736
16,749
16,761
90,000
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
91,000
14,256
14,269
14,281
14,294
14,306
14,319
14,331
14,344
14,356
14,369
14,381
14,394
14,406
14,419
14,431
14,444
14,456
14,469
14,481
14,494
18,682
18,696
18,710
18,724
18,738
18,752
18,766
18,780
18,794
18,808
18,822
18,836
18,850
18,864
18,878
18,892
18,906
18,920
18,934
18,948
16,774
16,786
16,799
16,811
16,824
16,836
16,849
16,861
16,874
16,886
16,899
16,911
16,924
16,936
16,949
16,961
16,974
16,986
16,999
17,011
91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
92,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
93,000
19,384
19,398
19,412
19,426
19,440
19,454
19,468
19,482
19,496
19,510
19,524
19,538
19,552
19,566
19,580
19,594
19,608
19,622
19,636
19,650
15,256
15,269
15,281
15,294
15,306
15,319
15,331
15,344
15,356
15,369
15,381
15,394
15,406
15,419
15,431
15,444
15,456
15,469
15,481
15,494
19,802
19,816
19,830
19,844
19,858
19,872
19,886
19,900
19,914
19,928
19,942
19,956
19,970
19,984
19,998
20,012
20,026
20,040
20,054
20,068
17,774
17,786
17,799
17,811
17,824
17,836
17,849
17,861
17,874
17,886
17,899
17,911
17,924
17,936
17,949
17,961
17,974
17,986
17,999
18,011
19,664
19,678
19,692
19,706
19,720
19,734
19,748
19,762
19,776
19,790
19,804
19,818
19,832
19,846
19,860
19,874
19,888
19,902
19,916
19,930
15,506
15,519
15,531
15,544
15,556
15,569
15,581
15,594
15,606
15,619
15,631
15,644
15,656
15,669
15,681
15,694
15,706
15,719
15,731
15,744
20,082
20,096
20,110
20,124
20,138
20,152
20,166
20,180
20,194
20,208
20,222
20,236
20,250
20,264
20,278
20,292
20,306
20,320
20,334
20,348
18,024
18,036
18,049
18,061
18,074
18,086
18,099
18,111
18,124
18,136
18,149
18,161
18,174
18,186
18,199
18,211
18,224
18,236
18,249
18,261
19,944
19,958
19,972
19,986
20,000
20,014
20,028
20,042
20,056
20,070
20,084
20,098
20,112
20,126
20,140
20,154
20,168
20,182
20,196
20,210
15,756
15,769
15,781
15,794
15,806
15,819
15,831
15,844
15,856
15,869
15,881
15,894
15,906
15,919
15,931
15,944
15,956
15,969
15,981
15,994
20,362
20,376
20,390
20,404
20,418
20,432
20,446
20,460
20,474
20,488
20,502
20,516
20,530
20,544
20,558
20,572
20,586
20,600
20,614
20,628
18,274
18,286
18,299
18,311
18,324
18,336
18,349
18,361
18,374
18,386
18,399
18,411
18,424
18,436
18,449
18,461
18,474
18,486
18,499
18,511
93,000
18,824
18,838
18,852
18,866
18,880
18,894
18,908
18,922
18,936
18,950
18,964
18,978
18,992
19,006
19,020
19,034
19,048
19,062
19,076
19,090
14,756
14,769
14,781
14,794
14,806
14,819
14,831
14,844
14,856
14,869
14,881
14,894
14,906
14,919
14,931
14,944
14,956
14,969
14,981
14,994
19,242
19,256
19,270
19,284
19,298
19,312
19,326
19,340
19,354
19,368
19,382
19,396
19,410
19,424
19,438
19,452
19,466
19,480
19,494
19,508
17,274
17,286
17,299
17,311
17,324
17,336
17,349
17,361
17,374
17,386
17,399
17,411
17,424
17,436
17,449
17,461
17,474
17,486
17,499
17,511
91,000
18,264
18,278
18,292
18,306
18,320
18,334
18,348
18,362
18,376
18,390
18,404
18,418
18,432
18,446
18,460
18,474
18,488
18,502
18,516
18,530
But
less
than
92,000
18,962
18,976
18,990
19,004
19,018
19,032
19,046
19,060
19,074
19,088
19,102
19,116
19,130
19,144
19,158
19,172
19,186
19,200
19,214
19,228
90,000
88,000
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
Single
89,000
18,122
18,136
18,150
18,164
18,178
18,192
18,206
18,220
18,234
18,248
18,262
18,276
18,290
18,304
18,318
18,332
18,346
18,360
18,374
18,388
87,000
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
But
less
than
If line 27
(taxable
income) is
93,000
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
94,000
94,000
19,104
19,118
19,132
19,146
19,160
19,174
19,188
19,202
19,216
19,230
19,244
19,258
19,272
19,286
19,300
19,314
19,328
19,342
19,356
19,370
15,006
15,019
15,031
15,044
15,056
15,069
15,081
15,094
15,106
15,119
15,131
15,144
15,156
15,169
15,181
15,194
15,206
15,219
15,231
15,244
19,522
19,536
19,550
19,564
19,578
19,592
19,606
19,620
19,634
19,648
19,662
19,676
19,690
19,704
19,718
19,732
19,746
19,760
19,774
19,788
17,524
17,536
17,549
17,561
17,574
17,586
17,599
17,611
17,624
17,636
17,649
17,661
17,674
17,686
17,699
17,711
17,724
17,736
17,749
17,761
94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
95,000
(Continued)
- 74 -
But
less
than
If line 27
(taxable
income) is
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
At
least
20,224
20,238
20,252
20,266
20,280
20,294
20,308
20,322
20,336
20,350
20,364
20,378
20,392
20,406
20,420
20,434
20,448
20,462
20,476
20,490
16,006
16,019
16,031
16,044
16,056
16,069
16,081
16,094
16,106
16,119
16,131
16,144
16,156
16,169
16,181
16,194
16,206
16,219
16,231
16,244
18,524
18,536
18,549
18,561
18,574
18,586
18,599
18,611
18,624
18,636
18,649
18,661
18,674
18,686
18,699
18,711
18,724
18,736
18,749
18,761
98,000
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
95,000
95,000
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
97,000
Single
Married Married
filing
filing
jointly sepa*
rately
Your tax is
Head
of a
household
21,064
21,078
21,092
21,106
21,120
21,134
21,148
21,162
21,176
21,190
21,204
21,218
21,232
21,246
21,260
21,274
21,288
21,302
21,316
21,330
16,756
16,769
16,781
16,794
16,806
16,819
16,831
16,844
16,856
16,869
16,881
16,894
16,906
16,919
16,931
16,944
16,956
16,969
16,981
16,994
21,482
21,496
21,510
21,524
21,538
21,552
21,566
21,580
21,594
21,608
21,622
21,636
21,650
21,664
21,678
21,692
21,706
21,720
21,734
21,748
19,274
19,286
19,299
19,311
19,324
19,336
19,349
19,361
19,374
19,386
19,399
19,411
19,424
19,436
19,449
19,461
19,474
19,486
19,499
19,511
21,344
21,358
21,372
21,386
21,400
21,414
21,428
21,442
21,456
21,470
21,484
21,498
21,512
21,526
21,540
21,554
21,568
21,582
21,596
21,610
17,006
17,019
17,031
17,044
17,056
17,069
17,081
17,094
17,106
17,119
17,131
17,144
17,156
17,169
17,181
17,194
17,206
17,219
17,231
17,244
21,762
21,776
21,790
21,804
21,818
21,832
21,846
21,860
21,874
21,888
21,902
21,916
21,930
21,944
21,958
21,972
21,986
22,000
22,014
22,028
19,524
19,536
19,549
19,561
19,574
19,586
19,599
19,611
19,624
19,636
19,649
19,661
19,674
19,686
19,699
19,711
19,724
19,736
19,749
19,761
98,000
20,642
20,656
20,670
20,684
20,698
20,712
20,726
20,740
20,754
20,768
20,782
20,796
20,810
20,824
20,838
20,852
20,866
20,880
20,894
20,908
96,000
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
But
less
than
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
99,000
99,000
20,504
20,518
20,532
20,546
20,560
20,574
20,588
20,602
20,616
20,630
20,644
20,658
20,672
20,686
20,700
20,714
20,728
20,742
20,756
20,770
16,256
16,269
16,281
16,294
16,306
16,319
16,331
16,344
16,356
16,369
16,381
16,394
16,406
16,419
16,431
16,444
16,456
16,469
16,481
16,494
20,922
20,936
20,950
20,964
20,978
20,992
21,006
21,020
21,034
21,048
21,062
21,076
21,090
21,104
21,118
21,132
21,146
21,160
21,174
21,188
18,774
18,786
18,799
18,811
18,824
18,836
18,849
18,861
18,874
18,886
18,899
18,911
18,924
18,936
18,949
18,961
18,974
18,986
18,999
19,011
20,784
20,798
20,812
20,826
20,840
20,854
20,868
20,882
20,896
20,910
20,924
20,938
20,952
20,966
20,980
20,994
21,008
21,022
21,036
21,050
16,506
16,519
16,531
16,544
16,556
16,569
16,581
16,594
16,606
16,619
16,631
16,644
16,656
16,669
16,681
16,694
16,706
16,719
16,731
16,744
21,202
21,216
21,230
21,244
21,258
21,272
21,286
21,300
21,314
21,328
21,342
21,356
21,370
21,384
21,398
21,412
21,426
21,440
21,454
21,468
19,024
19,036
19,049
19,061
19,074
19,086
19,099
19,111
19,124
19,136
19,149
19,161
19,174
19,186
19,199
19,211
19,224
19,236
19,249
19,261
99,000 99,050
99,050 99,100
99,100 99,150
99,150 99,200
99,200 99,250
99,250 99,300
99,300 99,350
99,350 99,400
99,400 99,450
99,450 99,500
99,500 99,550
99,550 99,600
99,600 99,650
99,650 99,700
99,700 99,750
99,750 99,800
99,800 99,850
99,850 99,900
99,900 99,950
99,950 100,000
97,000
97,000
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
98,000
$100,000
or over
use
Form 1040
(Continued)
- 75 -
General Information
How to avoid common mistakes. Mistakes can delay your refund or
How long should records be kept? Keep a copy of your tax return,
the amount you owe or the amount you overpaid is large, you may
want to file a new Form W-4 with your employer to change the
amount of income tax withheld from your 2012 pay. For details on
how to complete Form W-4, see Pub. 505. If you have pension or
annuity income, use Form W-4P. If you receive certain government
payments (such as unemployment compensation or social security
benefits) you can have tax withheld from those payments by giving
the payer Form W-4V.
TIP
decreased.
TIP
Innocent spouse relief. Generally, both you and your spouse are
each responsible for paying the full amount of tax, interest, and
penalties on your joint return. However, you may qualify for relief
from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false
deductions or credits, (b) you are divorced, separated, or no longer
living with your spouse, or (c) given all the facts and circumstances,
it would not be fair to hold you liable for the tax. You may also
qualify for relief if you were a married resident of a community
property state, but did not file a joint return and are now liable for an
underpaid or understated tax. File Form 8857 to request relief. In
some cases, Form 8857 may need to be filed within 2 years of the
date on which the IRS first attempted to collect the tax from you.
Do not file Form 8857 with your Form 1040A. For more information, see Pub. 971 and Form 8857 or you can call the Innocent
Spouse office toll-free at 1-866-897-4270.
Secure your tax records from identity theft. Identity theft occurs
- 76 -
If your tax records are not currently affected by identity theft but
you think you are at risk due to a lost or stolen purse or wallet,
questionable credit card activity or credit report, etc., contact the
IRS Identity Protection Specialized Unit at 1-800-908-4490 or submit Form 14039.
For more information, see Pub. 4535.
a $57 fee (subject to change) for each return requested. If your main
home, principal place of business, or tax records are located in a
federally declared disaster area, this fee will be waived. If you want
a free transcript of your tax return or account, use Form 4506-T or
4506T-EZ, visit IRS.gov and click on Order a Tax Return or
Account Transcript, or call us at 1-800-908-9946.
Death of a taxpayer. If a taxpayer died before filing a return for
due tax returns, use TeleTax topic 153 (see TeleTax Topics, later)
or go to www.irs.gov/individuals for help in filing those returns.
Send the return to the address that applies to you in the latest Form
1040A instructions. For example, if you are filing a 2008 return in
2012, use the address at the end of these instructions. However, if
you got an IRS notice, mail the return to the address in the notice.
will help you claim the earned income credit, child tax credit, credit
for the elderly, and other credits and deductions you can take.
What to bring. These are some of the items to bring to the VITA/
- 77 -
video and audio presentations on topics of interest to small businesses, individuals, and tax professionals. You will find video clips
of tax topics, archived versions of live panel discussions and
Webinars, as well as audio archives of tax practitioner phone forums.
Help for people with disabilities. Telephone help is available using
TIP
Interest
We will charge you interest on taxes not paid by their due date, even
if an extension of time to file is granted. We will also charge you
interest on penalties imposed for failure to file, negligence, fraud,
substantial valuation misstatements, substantial understatements of
tax, and reportable transaction understatements. Interest is charged
on the penalty from the due date of the return (including extensions).
Penalties
Late filing. If you do not file your return by the due date (including
understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be
imposed for willful failure to file, tax evasion, or making a false
statement. See Pub. 17 for details on some of these penalties.
- 78 -
Refund Information
You can go online to check the status
of your refund 72 hours after IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after you mail a paper return. But if you filed
Form 8379 with your return, allow 14 weeks (11 weeks if you filed
electronically) before checking your refund status.
Go to IRS.gov and click on Wheres My Refund. Have a
copy of your tax return handy. You will need to provide
the following information from your return:
You can check the status of your refund on the new IRS
What Is TeleTax?
Recorded Tax Information
Topics by Internet
TeleTax topics are also available through the IRS website at www.
irs.gov/taxtopics.
TeleTax Topics
All topics are available in Spanish.
Topic
No.
Subject
IRS Help Available
101
102
103
104
105
107
Topic
No.
Subject
157 Change of address How to notify
IRS
158 Ensuring proper credit of payments
159 Prior year(s) Form W-2 (How to get
a copy)
160 Form 1099-A (Acquisition or
Abandonment of Secured Property)
and Form 1099-C (Cancellation of
Debt)
Collection
201
202
203
204
205
IRS Procedures
151
152
153
154
155
156
206
253
254
255
301
- 79 -
Topic
No.
Subject
303 Checklist of common errors when
preparing your tax return
304 Extension of time to file your tax
return
305 Recordkeeping
306 Penalty for underpayment of
estimated tax
307 Backup withholding
308 Amended returns
309 Roth IRA contributions
310 Coverdell education savings
accounts
311 Power of attorney information
312 Disclosure authorizations
313 Qualified tuition programs (QTPs)
Which Forms To File
352
356
401
403
404
407
409
410
411
412
413
TeleTax Topics
(Continued)
Topic
No.
Subject
414 Rental income and expenses
415 Renting residential and vacation
property
416 Farming and fishing income
417 Earnings for clergy
418 Unemployment compensation
419 Gambling income and expenses
420 Bartering income
421 Scholarship and fellowship grants
423 Social security and equivalent
railroad retirement benefits
424 401(k) plans
425 Passive activities Losses and
credits
427 Stock options
429 Traders in securities (information
for Form 1040 filers)
430 Exchange of policyholder interest
for stock
431 Canceled debt Is it taxable or not?
Topic
No.
Subject
552 Tax and credits figured by the IRS
553 Tax on a childs investment income
554 Self-employment tax
556 Alternative minimum tax
557 Tax on early distributions from
traditional and Roth IRAs
558 Tax on early distributions from
retirement plans, other than IRAs
Tax Credits
601
602
607
608
610
611
612
Adjustments to Income
451
452
453
455
456
457
458
551
Standard deduction
651
652
653
Notices What to do
Notice of underreported
income CP 2000
IRS notices and bills, penalties, and
interest charges
851
856
857
858
751
752
753
755
756
757
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IRS Notices
Itemized Deductions
501
502
503
504
505
506
508
509
510
511
512
513
514
515
Topic
No.
Subject
758 Form 941 Employers Quarterly
Federal Tax Return and Form
944 Employers Annual Federal
Tax Return
759 A business credit is available for
qualified employers under The
HIRE Act of 2010
761 Tips Withholding and reporting
762 Independent contractor vs. employee
763 The Affordable Care Act of 2010
offers employers new tax deductions
and credits
901
902
903
904
If you cannot find the answer to your question in these instructions or online, please call us
for assistance. See Making the Call below. You will not be charged for the call unless your
phone company charges you for toll-free calls. Our normal hours of operation are Monday
through Friday from 7:00 a.m. to 10:00 p.m. local time. Assistance provided to callers from
Alaska and Hawaii will be based on the hours of operation in the Pacific time zone.
TIP
If you want to check the status of your 2011 refund, see Refund Information,
earlier.
- 81 -
Internet
Phone
Free File Use free tax software to prepare and e-file your tax
return at www.irs.gov/freefile.
Interactive Tax Assistant Provides answers to tax law questions using a probe and response process.
Online Services Conduct business with the IRS electronically.
Taxpayer Advocate Service Helps taxpayers resolve
problems with the IRS.
Wheres My Refund Your refund status anytime from anywhere.
Free Tax Return Preparation Locate the site nearest you.
Recent Tax Changes
Tax information for Innocent Spouses
Disaster Tax Relief
Identity Theft and Your Tax Records
Online Payment Agreement (OPA) Application
Applying for Offers in Compromise
Walk-In
You can pick up some of the most requested
forms, instructions, and publications at many
IRS offices, post offices, and libraries. Also,
some grocery stores, copy centers, city and
county government offices, and credit unions
have reproducible tax forms and publications available to photocopy or print from a DVD.
You can order forms, instructions, and publications by completing the order blank, later. You
should receive your order within 10 days after we
receive your request.
TIP
DVD
Buy IRS Pub. 1796, IRS Tax Products DVD,
from National Technical Information Service
(NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll-free to buy
the DVD for $30 (plus a $6 handling fee). Price
and handling fee are subject to change. The first release will ship
early January 2012 and the final release will ship early March 2012.
Other ways to get help. See Other Ways To Get Help, earlier.
- 82 -
ment of Justice to enforce the tax laws, both civil and criminal, and
to cities, states, the District of Columbia, and U.S. commonwealths
or possessions to carry out their tax laws. We may disclose your tax
information to the Department of Treasury and contractors for tax
administration purposes; and to other persons as necessary to obtain
information needed to determine the amount of or to collect the tax
you owe. We may disclose your tax information to the Comptroller
General of the United States to permit the Comptroller General to
review the Internal Revenue Service. We may disclose your tax
information to committees of Congress; federal, state, and local
child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for
and the repayment of loans. We may also disclose this information
to other countries under a tax treaty, to federal and state agencies to
enforce federal nontax criminal laws, or to federal law enforcement
and intelligence agencies to combat terrorism.
Please keep this notice with your records. It may help you if we
ask you for other information. If you have any questions about the
rules for filing and giving information, please call or visit any
Internal Revenue Service office.
We welcome comments on forms. We try to create forms and
- 83 -
All taxpayers . . . . . .
Primary forms filed
1040 . . . . . . . .
1040A . . . . . . .
1040EZ . . . . . .
Type of taxpayer
Nonbusiness***
Business*** . . .
Record
Keeping
Tax
Planning
Form
Completion
Form
Submission
All
Other
Average
Cost
(Dollars)**
Percentage
of Returns
Total
Time*
....
100
18
$230
....
....
....
68
19
13
22
10
7
10
4
2
3
1
1
4
3
2
1
1
1
3
2
1
290
120
50
....
....
70
30
12
32
5
16
2
4
3
6
1
1
2
4
150
410
- 84 -
The most frequently ordered forms and publications are listed on the order form below. You
will receive two copies of each form, one copy of the instructions, and one copy of each
publication you order. To help reduce waste, please order only the items you need to prepare
your return.
TIP
Cut here
Order Form
Name
Please print.
Postal mailing address
Apt./Suite/Room
City
State
ZIP code
International postal code
Foreign country
Daytime phone number
(
1040
Schedule F
(1040)
1040X
5405
Pub. 1
Pub. 526
Pub. 583
Schedule A
(1040)
Schedule H
(1040)
2106
6251
Pub. 17
Pub. 527
Pub. 587
Schedule B
(1040A or
1040)
Schedule J
(1040)
2441
8283
Pub. 334
Pub. 529
Pub. 590
Schedule C
(1040)
Schedule R
(1040A or
1040)
3903
8606
Pub. 463
Pub. 535
Pub. 596
Schedule SE
Schedule
(1040)
C-EZ (1040)
4506
8812
Pub. 501
Pub. 547
Pub. 910
Schedule D
(1040)
1040A
4506-T
8822
Pub. 502
Pub. 550
Pub. 915
8949
1040EZ
4562
8829
Pub. 505
Pub. 551
Pub. 946
Schedule E
(1040)
1040-ES
(2012)
4684
8863
Pub. 523
Pub. 554
Pub. 970
Schedule EIC
(1040A or
1040)
1040-V
4868
8917
Pub. 525
Pub. 575
Pub. 972
- 85 -
Pub. 4681
Major Categories of Federal Income and Outlays for Fiscal Year 2010
Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2010.
Income
Outlays
Borrowing to
cover deficit
37%
Corporate
income taxes
6%
Personal income
taxes
26%
On or before the first Monday in February of each year the President is required by law to submit to the Congress a budget proposal
for the fiscal year that begins the following October. The budget
plan sets forth the Presidents proposed receipts, spending, and the
surplus or deficit for the Federal government. The plan includes
recommendations for new legislation as well as recommendations
to change, eliminate, and add programs. After receipt of the
Presidents proposal, the Congress reviews the proposal and makes
changes. It first passes a budget resolution setting its own targets for
receipts, outlays, and surplus or deficit. Next, individual spending
and revenue bills that are consistent with the goals of the budget
resolution are enacted.
In fiscal year 2010 (which began on October 1, 2009, and ended
on September 30, 2010), Federal income was $2,163 billion and
outlays were $3,456 billion, leaving a deficit of $1,293 billion.
Social
programs 4
25%
Physical, human,
and community
development 3
7%
Social security,
Medicare, and other
retirement 1
36%
Net interest on
the debt
6%
National defense,
veterans, and foreign
affairs 2
24%
Note. The percentage calculations in this section and the dollar chart for outlays exclude undistributed offsetting receipts, which were $82 billion in 2010. In the budget,
these receipts are offset against spending in the calculation of the outlay total. These receipts are for the U.S. Governments share of its employee retirement programs,
rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.
- 86 -
Index to Instructions
A
Address change . . . . . . . . . . . . . . .
Addresses of Internal Revenue Service
Centers . . . . . . . . . . . . . . . . . .
Alaska Permanent Fund dividends . . .
Alien . . . . . . . . . . . . . . . . . . . . .
Allocated tip income . . . . . . . . . . .
Alternative minimum tax . . . . . . . . .
Amended return . . . . . . . . . . . . . .
Amount you owe . . . . . . . . . . . . .
Annuities . . . . . . . . . . . . . . . . . .
. . . . . . 12
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Last Page
. . . . 24
..... 6
. . . . 19
. . . . 30
. . . . 76
. . . . 62
. . . . 21
Blindness . . . . . . . . . . . . . . . . . . . . . . . . 30
31
20
31
60
76
19
34
Death of a taxpayer . . . . . . . . . . . . . . . . . . 77
Death of spouse . . . . . . . . . . . . . . . . . . 14, 77
Debt held by the public, gift to reduce . . . . . . 76
Deductions for contributions to an individual
retirement arrangement (IRA) . . . . . . . . . . 26
Dependent care benefits . . . . . . . . . . . . . . . 19
Dependents:
Exemptions for . . . . . . . . . . . . . . . . . . . 15
Standard deduction . . . . . . . . . . . . . . . . . 30
Standard deduction for . . . . . . . . . . . . . . . 30
Direct deposit of refund . . . . . . . . . . . . . . . 60
Disclosure, Privacy, and Paperwork Reduction Act
Notice . . . . . . . . . . . . . . . . . . . . . . . . . 83
Dividends:
Nominee . . . . . . . . . . . . . . . . . . . . . . . 20
Ordinary dividends . . . . . . . . . . . . . . . . . 20
Qualified dividends . . . . . . . . . . . . . . . . . 20
Dual-status aliens . . . . . . . . . . . . . . . . . . 6, 13
Head of household . . . . . . . . . . . . . . . . . . . 13
Help (free) . . . . . . . . . . . . . . . . . . . . . . . 77
How to comment on forms . . . . . . . . . . . . . 83
Identity theft . . . . . . . . . . . . . . . . . .
Income . . . . . . . . . . . . . . . . . . . . . .
Income tax withheld (federal) . . . . . . . .
Individual retirement arrangement (IRA):
Contributions to . . . . . . . . . . . . . . .
Distributions from . . . . . . . . . . . . .
Individual taxpayer identification number
Injured spouse claim . . . . . . . . . . . . .
Innocent spouse relief . . . . . . . . . . . . .
Installment payments . . . . . . . . . . . . .
Interest income:
Taxable . . . . . . . . . . . . . . . . . . . .
Tax-exempt . . . . . . . . . . . . . . . . .
Interest late payment of tax . . . . . . . .
Itemized deductions . . . . . . . . . . . . . .
. . . . 76
. . 19-26
. . . . 37
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26
21
12
60
76
62
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. . 19
. . 20
62, 78
... 9
Married persons:
Filing joint returns . . . . .
Filing separate returns . . .
Living apart . . . . . . . . .
Message From Commissioner
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13
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5, 6, 10,
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38-59
. . 40
. . 34
. . 26
.......
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12, 60, 62,
Foreign-source income . . . . . . . . . . . . . . . . 19
Form 1040A or Form 1040? . . . . . . . . . . . . . 11
Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . 19
Forms W-2, 1098, and 1099, where to report certain
items from . . . . . . . . . . . . . . . . . . . . . . 10
Forms, how to get . . . . . . . . . . . . . . . . . 82, 85
Free File . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Free tax help . . . . . . . . . . . . . . . . . . . . . . 82
34
30
30
63,
82
. . . . 37, 76
tax
. . . . . . 60
. . . . 14-18
....... 6
. . . . . . 60
Name change . . . . . . . . . . . . . . . . . . . . . . 12
Name, address, and social security number . . . 12
Nonresident alien . . . . . . . . . . . . . . . 6, 12, 13
Qualified dividends . . . . . . . . . . . . . . . . . . 20
Qualified dividends and capital gain tax
worksheet . . . . . . . . . . . . . . . . . . . . . 31, 32
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. . 21
. . 26
. . 76
. . 79
. . 60
. . 60
. . 19
... 6
. . 34
. . 76
21, 22
. . 19
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. . 79
79-80
. . 63
. . 19
. . 29
Salaries . . . . . . . . . . . . . . . . . . . . .
Scholarship and fellowship grants . . . .
Sign your return . . . . . . . . . . . . . . .
Single person . . . . . . . . . . . . . . . . .
Social security benefits . . . . . . . . . . .
Social security number . . . . . . . . . . .
Standard deduction . . . . . . . . . . . . .
State and local income taxes, refunds of
Student loan interest deduction . . . . . .
Table of contents . . . . . . . . . . . . .
Tax assistance . . . . . . . . . . . . . . .
Tax Counseling for the Elderly (TCE)
Tax figured by the IRS . . . . . . . . . .
Tax table . . . . . . . . . . . . . . . . . . .
Tax-exempt interest . . . . . . . . . . . .
Telephone assistance federal tax
information . . . . . . . . . . . . . . . .
TeleTax . . . . . . . . . . . . . . . . . . .
Third party designee . . . . . . . . . . .
Tip income . . . . . . . . . . . . . . . . .
Tuition and fees . . . . . . . . . . . . . .
.
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19
19
63
13
26
12
30
19
29
.. 3
. 77
. 77
. 30
64-75
. . 20
Unemployment compensation . . . . . . . . . . . . 24
Offsets . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Order form . . . . . . . . . . . . . . . . . . . . . . . 85
- 87 -
. . . . . . . . 62
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62-63
. . 78
. . 78
. . 78
. . 21
. . 63
. . 12
... 7
. . 76
. . . . . . . . 85
Wages . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Whats new . . . . . . . . . . . . . . . . . . . . . . . . 6
Where to file . . . . . . . . . . . . . . . . . . Last Page
Who can use Form 1040A . . . . . . . . . . . . . . 11
Who must use Form 1040 . . . . . . . . . . . . . . 11
Who should file . . . . . . . . . . . . . . . . . . . . . 6
Widows and widowers, qualifying . . . . . . . . . 14
Withholding and estimated tax payments for
2010 . . . . . . . . . . . . . . . . . . . . . . . . . . 76
Where Do You
File?
TIP
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.