Whether or not you use the Qualified Dividends and Capital Gain Tax Worksheet, you will need to refer to either the Tax Table or the Tax Rate Schedule in the tax return's instruction booklet.

For taxpayers with taxable income of less than $100,000, use the Tax Table to find their tax.

1. Locate the income bracket for the taxable income.
   
   
   • If the taxable income is the same as the highest amount in an income bracket, go to the next-higher bracket

	The taxpayer's taxable income is entered on line 6 of Form 1040EZ, line 27 of Form 1040A, or line 43 of Form 1040.