1040EZ - Main Contents


Table of Contents

Section 1—Before You Begin

Introduction

Even if you can use Form 1040EZ, it may benefit you to use Form 1040A or 1040 instead. See Should You Use Another Form in Section 2, later.

What's New

Earned income credit (EIC).   You may be able to take the EIC if you earned less than $14,340 ($19,680 if married filing jointly). See Lines 8a and 8b, Earned Income Credit (EIC) in Section 3, later.

Identity Protection Personal Identification Number (IP PIN).   If we sent you an IP PIN, see Identity protection PIN under Signing Your Return in Section 3, later, to find out how to use it.

Filing status for same-sex married couples.   If you have a same-sex spouse who you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly filing status on Form 1040EZ. Use this filing status on Form 1040EZ even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage.

You May Benefit From Filing Form 1040A or 1040 in 2013

Due to the following tax law changes for 2013, you may benefit from filing Form 1040A or 1040, even if you normally file Form 1040EZ. See the instructions for Form 1040A or 1040, as applicable.

Earned income credit (EIC) if children lived with you.   The maximum adjusted gross income (AGI) you can have and still claim the EIC has increased. You may be able to claim the credit if your AGI is less than the amount below that applies to you. The maximum investment income you can have and still claim the credit is $3,300.

  You may be able to claim a larger EIC using Form 1040A or 1040 if:
  • Three or more children lived with you and you earned less than $46,227 ($51,567 if married filing jointly),

  • Two children lived with you and you earned less than $43,038 ($48,378 if married filing jointly), or

  • One child lived with you and you earned less than $37,870 ($43,210 if married filing jointly).

Death of a Taxpayer

If a taxpayer died before filing a return for 2013, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return.

You can file a joint return even if your spouse died in 2013 as long as you did not remarry in 2013. You can also file a joint return even if your spouse died in 2014 before filing a return for 2013. A joint return should show your spouse's 2013 income before death and your income for all of 2013. Enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, he or she also must sign.

The surviving spouse or personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number should not be used for tax years after the year of death, except for estate tax return purposes.

Claiming a refund for a deceased taxpayer.   If you are filing a joint return as a surviving spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.

  For more details, use TeleTax topic 356 or see Pub. 559.

Foreign Financial Assets

If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. If you have to file Form 8938, you must use Form 1040. You cannot use Form 1040EZ. For more information about foreign financial assets and the requirements for filing Form 8938, see the Instructions for Form 8938.

Parent of a Kidnapped Child

If your child is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member, you may be able to take the child into account in determining your eligibility for the head of household or qualifying widow(er) filing status, the dependency exemption, the child tax credit, and the earned income credit (EIC). But you have to file Form 1040A or 1040 to claim these benefits. For details, see Pub. 501 (Pub. 596 for the EIC).

Section 2—Filing Requirements

Introduction

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.

Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details.

Do You Have To File?

Were you (or your spouse if filing a joint return) age 65 or older at the end of 2013? If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013.

Yes. Use Pub. 501, Exemptions, Standard Deduction, and Filing Information, to find out if you must file a return. If so, use Form 1040A or 1040.
No. Use the Filing Requirement Charts, later in this Section 2, to see if you must file a return. See the Tip below if you have earned income.

Even if you do not have to file a return, you should file one to get a refund of any federal income tax withheld. You also should file if you are eligible for the earned income credit.

Exception for certain children under age 19 or full-time students.   If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013. To do so, use Forms 1040 and 8814. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 or see Form 8814.

  A child born on January 1, 1990, is considered to be age 24 at the end of 2013. Do not use Form 8814 for such a child.

Resident aliens.    These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.

Nonresident aliens and dual-status aliens.   These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.
  • You were married to a U.S. citizen or resident alien at the end of 2013.

  • You elected to be taxed as a resident alien.

  See Pub. 519 for details.

  
Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040NR or 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law.

When Should You File?

File Form 1040EZ by April 15, 2014. If you file after this date, you may have to pay interest and penalties. See What if You Cannot File on Time? in Section 4, later, for information on how to get more time to file. There is also information about interest and penalties.

If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details.

Checklist for Using Form 1040EZ

You can use Form 1040EZ if all the items in the following checklist apply.

Your filing status is single or married filing jointly. If you were a nonresident alien at any time in 2013, see Nonresident aliens below.
You do not claim any dependents.
You do not claim any adjustments to income. See the TeleTax topics for Adjustments to Income at www.irs.gov/taxtopics.
If you claim a tax credit, you claim only the earned income credit. See the TeleTax topics for Tax Credits at www.irs.gov/taxtopics.
You (and your spouse if filing a joint return) were under age 65 and not blind at the end of 2013. If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013 and cannot use Form 1040EZ.
Your taxable income (line 6 of Form 1040EZ) is less than $100,000.
You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500.
If you earned tips, they are included in boxes 5 and 7 of your Form W-2.
You do not owe any household employment taxes on wages you paid to a household employee. To find out who owes these taxes, use TeleTax topic 756.
You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005.

If you do not meet all of the requirements, you must use Form 1040A or 1040. Use TeleTax topic 352 to find out which form to use.

Nonresident aliens.   If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly to use Form 1040EZ. If your filing status is not married filing jointly, you may have to use Form 1040NR or 1040NR-EZ. Specific rules apply to determine if you were a nonresident or resident alien. See Pub. 519 for details, including the rules for students and scholars who are aliens.

Should You Use Another Form?

Even if you can use Form 1040EZ, it may benefit you to use Form 1040A or 1040 instead. For example, you can claim the head of household filing status (which usually results in a lower tax than single) only on Form 1040A or 1040. You can claim the retirement savings contributions credit (saver's credit) only on Form 1040A or 1040. Use TeleTax topic 610.

Tax benefits for education.   If you paid higher education expenses, you may be eligible for a tax credit or deduction. You may be eligible to claim a credit (and receive a refund) even if you owe no income tax. You must file Form 1040A or 1040 to claim these tax benefits. For more information on tax benefits for education, see Pub. 970.

Itemized deductions.   You can itemize deductions only on Form 1040. You will benefit by itemizing if your itemized deductions total more than your standard deduction. For 2013, the standard deduction is $6,100 for most single people and $12,200 for most married people filing a joint return. Use TeleTax topic 501. But if someone can claim you (or your spouse if married) as a dependent, your standard deduction is the amount on line E of the Worksheet for Line 5 on the back of Form 1040EZ.

What Filing Status Can You Use?

Single.   Use this filing status if any of the following was true on December 31, 2013.
  • 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 2013, your divorce was not final (an interlocutory decree), you are considered married and cannot use the single filing status.

  • You were widowed before January 1, 2013, and did not remarry in 2013.

Married filing jointly.   Use this filing status if any of the following apply.
  • You were married at the end of 2013, even if you did not live with your spouse at the end of 2013.

  • Your spouse died in 2013, and you did not remarry in 2013.

  • You were married at the end of 2013, and your spouse died in 2014 before filing a 2013 return.

  If you and your spouse file jointly, report your combined income and deduct your combined allowable expenses on one return. You can file a joint return even if only one of you had income or if you did not live together all year. However, both of you must sign the return. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return.

Same-sex marriage.   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. The term “spouse” includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. For more details, see Pub. 501.

Joint and several tax liability.   If you file a joint return, both you and your spouse are generally responsible for the tax and 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.

  If you want to file separately, you must use Form 1040A or 1040. You cannot use Form 1040EZ. See Innocent spouse relief in Section 5, later.

Filing Requirement Charts

Chart A and B users—if you have to file a return, you may be able to file Form 1040EZ. See Checklist for Using Form 1040EZ, earlier.

Chart A—For Most People

IF your filing status is . . . AND your gross income* was at least . . . THEN . . .
Single $10,000 File a return
Married filing jointly** $20,000 File a return
*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). 
**If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return. 

Chart B—For Children and Other Dependents

If your parent (or someone else) can claim you as a dependent, use this chart.
To find out if your parent (or someone else) can claim you as a dependent, see Pub. 501.
File a return if any of the following apply.
  • Your unearned income1 was over $1,000.

  • Your earned income2 was over $6,100.

  • Your gross income3 was more than the larger of— 
    • $1,000, or 
    • Your earned income (up to $5,750) plus $350.

 
1 Unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. 
2 Earned income includes salaries, wages, tips, professional fees, and taxable scholarship or fellowship grants. 
3 Gross income is the total of your unearned and earned income.

Chart C—Other Situations When You Must File

You must file a return using Form 1040A or 1040 if any of the following apply for 2013.
You owe tax from the recapture of an education credit (see Form 8863).
You claim a credit for excess social security or tier 1 RRTA tax withheld.
You claim a credit for the retirement savings contributions credit (saver's credit) (see Form 8880).
You must file a return using Form 1040 if any of the following apply for 2013.
You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.
You owe write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance.
You had net earnings from self-employment of at least $400.
You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
You owe any recapture taxes, other than from the recapture of an education credit, including repayment of the first-time homebuyer credit (see Form 5405).
You owe additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H (Form 1040) by itself.
You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions.

Where To Report Certain Items From 2013 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 or see Options for e-filing your returns, later, for details.

Part 1 Items That Can Be Reported on Form 1040EZ If any federal income tax withheld is shown on the forms in Part 1, include the tax withheld on Form 1040EZ, line 7.
Form Item and Box in Which It Should Appear Where To Report on Form 1040EZ
W-2 Wages, tips, other compensation (box 1) Line 1
  Allocated tips (box 8) See the instructions for Form 1040EZ, line1
1099-G Unemployment compensation (box 1) Line 3
1099-INT Interest income (box 1) Line 2
  Interest on U.S. savings bonds and Treasury obligations (box 3) See the instructions for Form 1040EZ, line 2
  Tax-exempt interest (box 8) See the instructions for Form 1040EZ, line 2
1099-OID Original issue discount (box 1) 
 
Other periodic interest (box 2)
See the instructions on Form 1099-OID 
 
See the instructions on Form 1099-OID
Part 2 Items That May Require Filing Another Form
Form Item and Box in Which it Should Appear Other Form
W-2 Dependent care benefits (box 10) 
 
Adoption benefits (box 12, code T)
Must file Form 1040A or 1040 
 
Must file Form 1040
  Employer contributions to a health savings account 
(box 12, code W)
Must file Form 1040 if required to file Form 8889 (see the 
instructions for Form 8889)
  Amount reported in box 12, code R or Z Must file Form 1040
  Uncollected social security and Medicare or RRTA tax (box 12, Code A, B, M, or N) Must file Form 1040
W-2G Gambling winnings (box 1) Must file Form 1040
1097-BTC Bond tax credit Must file Form 1040
1098-E Student loan interest (box 1) Must file Form 1040A or 1040 to deduct
1098-T Qualified tuition and related expenses (box 1) Must file Form 1040A or 1040 to claim, but first see the instructions on Form 1098-T
1099-C Canceled debt (box 2) Generally must file Form 1040 (see Pub. 4681)
1099-DIV Dividends and distributions Must file Form 1040A or 1040
1099-INT Interest on U.S. savings bonds and Treasury  
obligations (box 3)
See the instructions for Form 1040EZ, line 2
  Early withdrawal penalty (box 2) Must file Form 1040 to deduct
  Foreign tax paid (box 6) Must file Form 1040 to deduct or take a credit for the tax
1099-LTC Long-term care and accelerated death benefits Must file Form 1040 if required to file Form 8853 (see the instructions for Form 8853)
1099-MISC Miscellaneous income Must file Form 1040
1099-OID Early withdrawal penalty (box 3) Must file Form 1040 to deduct
1099-Q Qualified education program payments Must file Form 1040
1099-R Distributions from pensions, annuities, IRAs, etc. Must file Form 1040A or 1040
1099-SA Distributions from HSAs and MSAs* Must file Form 1040
* This includes distributions from Archer and Medicare Advantage MSAs.

Section 3—Line Instructions for Form 1040EZ

Introduction

IRS e-file takes the guesswork out of preparing your return. You also may be eligible to use Free File to file your federal income tax return. Visit www.irs.gov/efile for details.

Top of the Form

This image is too large to be displayed in the current screen. Please click the link to view the image.

use for IRS label

Name and Address

  Print or type the information in the spaces provided.

  
If you filed a joint return for 2012 and you are filing a joint return for 2013 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2012 return.

Name change.   If you changed your name because of marriage, divorce, or for any other reason, be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.

Address change.   If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.

P.O. box.   Enter your P.O. 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), then also complete the spaces below that line. Do not abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, county, or state.

Social Security Number (SSN)

An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at www.socialsecurity.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.

Check that both the name and SSN on your Forms 1040EZ, W-2, and 1099 agree with your social security card. If they do not, your exemption(s) and any earned income credit may be disallowed, your refund may be delayed, and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect name or SSN, notify your employer or the form-issuing agent as soon as possible to 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.

Note.

An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.

Nonresident alien spouse.   If your spouse is a nonresident alien, you cannot use Form 1040EZ unless he or she has either an SSN or an ITIN.

Presidential Election Campaign Fund

This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse also can have $3 go to the fund. If you check a box, your tax or refund will not change.

Income (Lines 1–6)

Rounding Off to Whole Dollars

You can round off cents to whole dollars on your return. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

Example.

You received two Forms W-2, one showing wages of $5,009.55 and one showing wages of $8,760.73. On Form 1040EZ, line 1, you would enter $13,770 ($5,009.55 + $8,760.73 = $13,770.28). 
 

Refunds of State or Local Income Taxes

If you received a refund, credit, or offset of state or local income taxes in 2013, you may receive a Form 1099-G.

For the year the tax was paid to the state or other taxing authority, did you file Form 1040EZ or 1040A?

Yes. None of your refund is taxable.
No. You may have to report part or all of the refund as income on Form 1040 for 2013. For more information, see the Instructions for Form 1040 or Pub. 525.

Social Security Benefits

If you received social security or equivalent railroad retirement benefits, you should receive a Form SSA-1099 or Form RRB-1099. These forms will show the total benefits paid to you in 2013 and the amount of any benefits you repaid in 2013. Use the Worksheet To See if Any of Your Social Security Benefits Are Taxable, later in this Section 3. If any of your benefits are taxable, you must use Form 1040A or 1040. For more details, see Pub. 915.

Nevada, Washington, and California domestic partners

A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. See Form 8958 and Pub. 555. If you file Form 8958, you must use Form 1040.

This image is too large to be displayed in the current screen. Please click the link to view the image.

Income (Lines 1-6)

Line 1, Wages, Salaries, and Tips

Enter the total of your wages, salaries, and tips. If you are filing a joint return, also include your spouse's wages, salaries, and tips. For most people, the amount to enter on this line should be shown on their Form(s) W-2 in box 1. But you must include all of your wages, salaries, and tips in the total on line 1, even if they are not shown on your Form(s) W-2. For example, the following types of income must be included in the total on line 1.

  • Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,800 in 2013. Also, enter “HSH” and the amount not reported on a Form W-2 in the space to the left of line 1.

  • Tip income you did not report to your employer. But you must use Form 1040 and Form 4137 if (a) you received tips of $20 or more in any month and did not report the full amount to your employer, or (b) 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 on your Form(s) W-2 in box 8. They are not included as income in box 1. See Pub. 531 for more details.

  • Scholarship and fellowship grants not reported on a Form W-2. Also, enter “SCH” and the amount in the space to the left of line 1. However, if you were a degree candidate, include on line 1 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 1. For more information on taxable scholarships and grants, see Pub. 970.

You must use Form 1040A or 1040 if you received dependent care benefits for 2013. You must use Form 1040 if you received employer-provided adoption benefits for 2013.

Missing or incorrect Form W-2?   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. If you do not receive it by early February, use TeleTax topic 154 to find out what to do. Even if you do not get a Form W-2, you still must report your earnings on line 1. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Worksheet To See if Any of Your Social Security Benefits Are Taxable

Before you begin:

  • If you are filing a joint return, be sure to include any amounts your spouse received when entering amounts on lines 1, 3, and 4 below.

                   
1. Enter the amount from box 5 of all your Forms SSA-1099 
and Forms RRB-1099
1.      
2. Is the amount on line 1 more than zero?  
 
No.
None of your social security benefits are taxable.
 
Yes.
 
Enter one-half of line 1
  2.  
3. Enter your total wages, salaries, tips, etc., from Form(s) W-2. Also, include any taxable unemployment compensation and Alaska Permanent Fund dividends you received (see the instructions for Form 1040EZ, line 3, later)   3.  
4. Enter your total interest income, including any tax-exempt interest   4.  
5. Add lines 2, 3, and 4   5.  
6. If you are: 
•Single, enter $25,000
    6.  
  •Married filing jointly, enter $32,000
7. Is the amount on line 6 less than the amount on line 5? 
 
 
No.
None of your social security or railroad retirement benefits are taxable this year. You can use Form 1040EZ. Do not list your benefits as income.  
 
Yes.
Some of your benefits are taxable this year. You must use Form 1040A or 1040.  

Line 2, Taxable Interest

If you received interest payments, you should receive a Form 1099-INT or Form 1099-OID from each payer. Report all of your taxable interest income on line 2 even if you did not receive a Form 1099-INT or 1099-OID. If you are filing a joint return, also include any taxable interest received by your spouse.

Include interest received on amounts deposited with banks, savings and loan associations, credit unions, or similar organizations. If interest was credited in 2013 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution, you may be able to exclude part or all of that interest from your 2013 income. But you must use Form 1040A or 1040 to do so. See Pub. 550 for details.

For more information on interest received, use TeleTax topic 403.

You should also include taxable interest on bonds and other securities. If you cashed U.S. series EE or I savings bonds in 2013 that were issued after 1989 and you paid certain higher education expenses during the year, you may be able to exclude from income part or all of the interest on those bonds. But you must use Form 8815 and Form 1040A or 1040 to do so.

You must use Form 1040A or 1040 if you received taxable interest of more than $1,500. You also must use Form 1040A or 1040 if any of the following apply.

  • You received interest as a nominee (that is, in your name but the interest income actually belongs to someone else).

  • You received a 2013 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2013.

  • You owned or had authority over one or more foreign financial accounts (such as bank accounts) with a combined value over $10,000 at any time during 2013.

Tax-Exempt Interest

If you received tax-exempt interest, such as interest on municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest should be shown inbox 8 of Form 1099-INT. Enter “TEI” and the amount in the space to the left of line 2. Do not include tax-exempt interest in the total on line 2.

Line 3, Unemployment Compensationand Alaska Permanent Fund Dividends

Unemployment compensation.   You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2013. Report this amount on line 3. If you are filing a joint return, also report on line 3 any unemployment compensation received by your spouse. If you made contributions to a governmental unemployment compensation program or a governmental paid family leave program, reduce the amount you report on line 3 by those contributions.

  If you received an overpayment of unemployment compensation in 2013 and you repaid any of it in 2013, subtract the amount you repaid from the total amount you received. Enter the result on line 3. However, if the result is zero or less, enter -0- on line 3. Also, enter “Repaid” and the amount you repaid in the space to the left of line 3. If, in 2013, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid; but you must use Form 1040 to do so. See Pub. 525 for details.

Alaska Permanent Fund dividends.   If you received Alaska Permanent Fund dividends, include them in the total on line 3. If you are filing a joint return, also report on line 3 any Alaska Permanent Fund dividends received by your spouse. You cannot use Form 1040EZ if you (or your spouse) received any other kind of dividends.

  If a child's interest and Alaska Permanent Fund dividends total more than $2,000, he or she may be required to file Form 8615 and Form 1040A or 1040 instead of Form 1040EZ. The child's parent may, however, be able to include the child's income on the parent's return. If so, the child need not file a return, but the parent must file Form 8814 and Form 1040. For more information, see Exception for certain children under age 19 or full-time students in Section 2, earlier, and Pub. 929.

Line 6, Taxable Income

Your taxable income and filing status will determine the amount of tax you enter on line 10.

Figuring taxable income incorrectly is one of the most common errors on Form 1040EZ. So please take extra care when subtracting line 5 from line 4.

If you received Forms SSA-1099 or RRB-1099 (showing amounts treated as social security) use the Worksheet To See if Any of Your Social Security Benefits Are Taxable, earlier in this Section 3, to determine if you can file Form 1040EZ.

Payments, Credits, and Tax (Lines 7–11)

This image is too large to be displayed in the current screen. Please click the link to view the image.

Payments and tax

Line 7, Federal Income Tax Withheld

Enter the total amount of federal income tax withheld. This should be shown on your 2013 Form(s) W-2 in box 2.

If you received 2013 Form(s) 1099-INT, 1099-G, or 1099-OID showing federal income tax withheld, include the tax withheld in the total on line 7. This should be shown in box 4 of these forms.

Lines 8a and 8b, Earned Income Credit (EIC)

What Is the EIC?

The EIC is a credit for certain people who work. The credit may give you a refund even if you do not owe any tax or did not have any tax withheld.

Note.

If you have a qualifying child (defined in Step 1, later), you may be able to take the credit, but you must use Schedule EIC and Form 1040A or 1040 to do so. For details, see Pub. 596.

To Take the EIC:

  • Follow Steps 1 through 3 next.

  • Complete the Earned Income Credit (EIC) Worksheet, later, or let the IRS figure the credit for you.

For help in determining if you are eligible for the EIC, go to www.irs.gov/eitc and use the “EITC Assistant.” This service is available in English and Spanish.

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 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 under Definitions and Special Rules, later. You also may have to pay penalties.

Step 1. All Filers

1. Is the amount on Form 1040EZ, line 4, less than $14,340 ($19,680 if married filing jointly)?

 [ ]
Yes.

Go to question 2.

 [ ]
No.

You cannot take the credit.

2. Do you, and your spouse if filing a joint return, have a social security number that allows you to work or is valid for EIC purposes (explained later in Social security number (SSN) under Definitions and Special Rules)?

 [ ]
Yes.

Go to question 3.

 [ ]
No.

You cannot take the credit. Enter “No” in the space to the left of line 8a. 

3. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2013? (Check “Yes” if you, or your spouse if filing a joint return, were born after December 31, 1948, and before January 2, 1989). If your spouse died in 2013, see Pub. 596 before you answer.

 [ ]
Yes.

Go to question 4.

 [ ]
No.

You cannot take the credit. 

4. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2013? Members of the military stationed outside the United States, see Members of the military under Definitions and Special Rules, later, before you answer.

 [ ]
Yes.

Go to question 5.

 [ ]
No.

You cannot take the credit. Enter “No” in the space to the left of line 8a.

5. Are you filing a joint return for 2013?

 [ ]
Yes.

Skip questions 6 and 7; go to Step 2.

 [ ]
No.

Go to question 6.

6. Look at the qualifying child conditions next. Could you be a qualifying child of another person in 2013? (Check “No” if the other person is not required to file, and is not filing, a 2013 return or is filing a 2013 return only as a claim for refund (defined under Definitions and Special Rules, later.))

 [ ]
Yes.

You cannot take the credit. Enter “No” in the space to the left of line 8a.

 [ ]
No.

Go to question 7.

A qualifying child for the EIC is a child who is your... 
 
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).
was... 
Under age 19 at the end of 2013 and younger than you 
(or your spouse if filing jointly)
or
Under age 24 at the end of 2013, a student (defined later), and younger than you (or your spouse if filing jointly)
or
Any age and permanently and totally disabled (defined later)
Who is not filing a joint return for 2013 or is filing a joint return for 2013 only as a claim for refund (defined later)
Who lived with you in the United States for more than half of 2013. If the child did not live with you for the required time, see Exception to time lived with you under Definitions and Special Rules, later.
Special rules apply if the child was married or also meets the conditions to be a qualifying child of another person (other than your spouse if filing a joint return). For details, use TeleTax topic 601 or see Pub. 596.
 

7. Can you be claimed as a dependent on someone else's 2013 tax return?

 [ ]
Yes.

You cannot take the credit.

 [ ]
No.

Go to Step 2.

Step 1. Earned Income

1. Figure earned income:

  Form 1040EZ, line 1        
  a. Subtract, if included in line 1, any:        
Taxable scholarship or fellowship grant not reported on a Form W-2.        
Amount received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and the amount subtracted in the space to the left of line 1 on Form 1040EZ). This amount may be shown on your Form W-2 in box 11. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity.    
 
 
 
 
Amount received for work performed while an inmate in a penal institution (enter “PRI” in the space to the left of line 1 on Form 1040EZ).        
  b. Add all of your nontaxable combat pay if you elect to include it in earned income. Also enter this amount on Form 1040EZ, line 8b. See Combat pay, nontaxable under Definitions and Special Rules, later, and the Caution below. +      
   
Electing to include nontaxable combat pay may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election.
       
  Earned Income =
 
           

2. Is your earned income less than $14,340 ($19,680 if married filing jointly)?

 [ ]
Yes.

Go to Step 3.

 [ ]
No.

You cannot take the credit.

Step 1. How To Figure the Credit

1. Do you want the IRS to figure the credit for you?

 [ ]
Yes.

See Credit figured by the IRS under Definitions and Special Rules, later.

 [ ]
No.

Go to the Earned Income Credit (EIC) Worksheet.

Earned Income Credit (EIC) Worksheet—Lines 8a and 8b

 
1. Enter your earned income from Step 2, earlier 1.      
2. Look up the amount on line 1 above in the EIC Table, later, to find the credit. Be sure you use the correct column for your filing status (single or married filing jointly).    
  Enter the credit here 2.  
  If line 2 is zero,
You cannot take the credit. Enter “No” in the space to the left of line 8a.
   
3. Enter the amount from Form 1040EZ, line 4 3.      
4. Are the amounts on lines 3 and 1 the same?        
 
Yes. Skip line 5; enter the amount from line 2 on line 6.        
 
No. Go to line 5.        
5. Is the amount on line 3 less than $8,000 ($13,350 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, later, to find the credit. Be sure you use the correct column for your filing status (single or married filing jointly).    
      Enter the credit here 5.  
      Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.    
               
6. Earned income credit. Enter this amount on Form 1040EZ, line 8a 6.  
If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file under Definitions and Special Rules, later, to find out if you must file Form 8862 to take the credit for 2013.    

Definitions and Special Rules

(listed in alphabetical order)

Claim for refund.   A claim for refund is a return filed only to get a refund of withheld income tax or estimated tax paid. A return is not a claim for refund if you claim the earned income credit or any other similar refundable credit.

Combat pay, nontaxable.    If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but does not have to.

Credit figured by the IRS.   To have the IRS figure your EIC:
  1. Enter “EIC” in the space to the left of line 8a on Form 1040EZ.

  2. Be sure you enter the nontaxable combat pay you elect to include in earned income on Form 1040EZ, line 8b. See Combat pay, nontaxable, earlier.

  3. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, later.

Exception to time lived with you.    Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived with you. A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive in 2013. Special rules apply to members of the military (see Members of the military, later) or if the child was kidnapped (see Pub. 596).

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.
  1. 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.

  2. The only reason your EIC was reduced or disallowed in the earlier year was because it was determined that a child listed on Schedule EIC was not your qualifying child.

  Also, do not file Form 8862 or take the credit for:
  • 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.

Members of the military.   If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you do not serve more than 90 days.

Permanently and totally disabled.   A person is permanently and totally disabled if, at any time in 2013, the person could not 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.

Social security number (SSN).   For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. However, if “Valid for Work Only with DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.

  To find out how to get an SSN, see Social Security Number (SSN), earlier, at the beginning of this Section 3. If you will not have an SSN by the date your return is due, see What if You Cannot File on Time? in Section 4, later.

Student.   For purposes of this credit, a student is a child who during any part of 5 calendar months of 2013 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or a school offering courses only through the Internet.

Welfare benefits, effect of credit on.   Any refund you receive as a 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 benefits coordinator to find out if your refund will affect your benefits.

EIC Table

2013 Earned Income Credit (EIC) Table
This is not a tax table.
Follow the two steps below to find your credit.  
Step 1. Read down the “At least—But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet, earlier.
Step 2. Then, read across the column for your filing status (Single or Married filing jointly). Enter the credit from that column on your EIC Worksheet.
If the amount you are looking up from the worksheet is– And your filing status is–
At 
least
But 
less than
Single Married filing jointly
  Your credit is–
$1 $50 $2 $2
50 100 6 6
100 150 10 10
150 200 13 13
200 250 17 17
250 300 21 21
300 350 25 25
350 400 29 29
400 450 33 33
450 500 36 36
500 550 40 40
550 600 44 44
600 650 48 48
650 700 52 52
700 750 55 55
750 800 59 59
800 850 63 63
850 900 67 67
900 950 71 71
950 1,000 75 75
1,000 1,050 78 78
1,050 1,100 82 82
1,100 1,150 86 86
1,150 1,200 90 90
1,200 1,250 94 94
1,250 1,300 98 98
1,300 1,350 101 101
1,350 1,400 105 105
1,400 1,450 109 109
1,450 1,500 113 113
1,500 1,550 117 117
1,550 1,600 120 120
1,600 1,650 124 124
1,650 1,700 128 128
1,700 1,750 132 132
1,750 1,800 136 136
1,800 1,850 140 140
1,850 1,900 143 143
1,900 1,950 147 147
1,950 2,000 151 151
2,000 2,050 155 155
2,050 2,100 159 159
2,100 2,150 163 163
2,150 2,200 166 166
2,200 2,250 170 170
2,250 2,300 174 174
2,300 2,350 178 178
2,350 2,400 182 182
2,400 2,450 186 186
2,450 2,500 189 189
2,500 2,550 193 193
2,550 2,600 197 197
2,600 2,650 201 201
2,650 2,700 205 205
2,700 2,750 208 208
2,750 2,800 212 212
2,800 2,850 216 216
2,850 2,900 220 220
2,900 2,950 224 224
2,950 3,000 228 228
3,000 3,050 231 231
3,050 3,100 235 235
3,100 3,150 239 239
3,150 3,200 243 243
3,200 3,250 247 247
3,250 3,300 251 251
3,300 3,350 254 254
3,350 3,400 258 258
3,400 3,450 262 262
3,450 3,500 266 266
3,500 3,550 270 270
3,550 3,600 273 273
3,600 3,650 277 277
3,650 3,700 281 281
3,700 3,750 285 285
3,750 3,800 289 289
3,800 3,850 293 293
3,850 3,900 296 296
3,900 3,950 300 300
3,950 4,000 304 304
4,000 4,050 308 308
4,050 4,100 312 312
4,100 4,150 316 316
4,150 4,200 319 319
4,200 4,250 323 323
4,250 4,300 327 327
4,300 4,350 331 331
4,350 4,400 335 335
4,400 4,450 339 339
4,450 4,500 342 342
4,500 4,550 346 346
4,550 4,600 350 350
4,600 4,650 354 354
4,650 4,700 358 358
4,700 4,750 361 361
4,750 4,800 365 365
4,800 4,850 369 369
4,850 4,900 373 373
4,900 4,950 377 377
4,950 5,000 381 381
5,000 5,050 384 384
5,050 5,100 388 388
5,100 5,150 392 392
5,150 5,200 396 396
5,200 5,250 400 400
5,250 5,300 404 404
5,300 5,350 407 407
5,350 5,400 411 411
5,400 5,450 415 415
5,450 5,500 419 419
5,500 5,550 423 423
5,550 5,600 426 426
5,600 5,650 430 430
5,650 5,700 434 434
5,700 5,750 438 438
5,750 5,800 442 442
5,800 5,850 446 446
5,850 5,900 449 449
5,900 5,950 453 453
5,950 6,000 457 457
6,000 6,050 461 461
6,050 6,100 465 465
6,100 6,150 469 469
6,150 6,200 472 472
6,200 6,250 476 476
6,250 6,300 480 480
6,300 6,350 484 484
6,350 6,400 487 487
6,400 6,450 487 487
6,450 6,500 487 487
6,500 6,550 487 487
6,550 6,600 487 487
6,600 6,650 487 487
6,650 6,700 487 487
6,700 6,750 487 487
6,750 6,800 487 487
6,800 6,850 487 487
6,850 6,900 487 487
6,900 6,950 487 487
6,950 7,000 487 487
7,000 7,050 487 487
7,050 7,100 487 487
7,100 7,150 487 487
7,150 7,200 487 487
7,200 7,250 487 487
7,250 7,300 487 487
7,300 7,350 487 487
7,350 7,400 487 487
7,400 7,450 487 487
7,450 7,500 487 487
7,500 7,550 487 487
7,550 7,600 487 487
7,600 7,650 487 487
7,650 7,700 487 487
7,700 7,750 487 487
7,750 7,800 487 487
7,800 7,850 487 487
7,850 7,900 487 487
7,900 7,950 487 487
7,950 8,000 487 487
8,000 8,050 483 487
8,050 8,100 479 487
8,100 8,150 475 487
8,150 8,200 472 487
8,200 8,250 468 487
8,250 8,300 464 487
8,300 8,350 460 487
8,350 8,400 456 487
8,400 8,450 452 487
8,450 8,500 449 487
8,500 8,550 445 487
8,550 8,600 441 487
8,600 8,650 437 487
8,650 8,700 433 487
8,700 8,750 430 487
8,750 8,800 426 487
8,800 8,850 422 487
8,850 8,900 418 487
8,900 8,950 414 487
8,950 9,000 410 487
9,000 9,050 407 487
9,050 9,100 403 487
9,100 9,150 399 487
9,150 9,200 395 487
9,200 9,250 391 487
9,250 9,300 387 487
9,300 9,350 384 487
9,350 9,400 380 487
9,400 9,450 376 487
9,450 9,500 372 487
9,500 9,550 368 487
9,550 9,600 365 487
9,600 9,650 361 487
9,650 9,700 357 487
9,700 9,750 353 487
9,750 9,800 349 487
9,800 9,850 345 487
9,850 9,900 342 487
9,900 9,950 338 487
9,950 10,000 334 487
10,000 10,050 330 487
10,050 10,100 326 487
10,100 10,150 322 487
10,150 10,200 319 487
10,200 10,250 315 487
10,250 10,300 311 487
10,300 10,350 307 487
10,350 10,400 303 487
10,400 10,450 299 487
10,450 10,500 296 487
10,500 10,550 292 487
10,550 10,600 288 487
10,600 10,650 284 487
10,650 10,700 280 487
10,700 10,750 277 487
10,750 10,800 273 487
10,800 10,850 269 487
10,850 10,900 265 487
10,900 10,950 261 487
10,950 11,000 257 487
11,000 11,050 254 487
11,050 11,100 250 487
11,100 11,150 246 487
11,150 11,200 242 487
11,200 11,250 238 487
11,250 11,300 234 487
11,300 11,350 231 487
11,350 11,400 227 487
11,400 11,450 223 487
11,450 11,500 219 487
11,500 11,550 215 487
11,550 11,600 212 487
11,600 11,650 208 487
11,650 11,700 204 487
11,700 11,750 200 487
11,750 11,800 196 487
11,800 11,850 192 487
11,850 11,900 189 487
11,900 11,950 185 487
11,950 12,000 181 487
12,000 12,050 177 487
12,050 12,100 173 487
12,100 12,150 169 487
12,150 12,200 166 487
12,200 12,250 162 487
12,250 12,300 158 487
12,300 12,350 154 487
12,350 12,400 150 487
12,400 12,450 146 487
12,450 12,500 143 487
12,500 12,550 139 487
12,550 12,600 135 487
12,600 12,650 131 487
12,650 12,700 127 487
12,700 12,750 124 487
12,750 12,800 120 487
12,800 12,850 116 487
12,850 12,900 112 487
12,900 12,950 108 487
12,950 13,000 104 487
13,000 13,050 101 487
13,050 13,100 97 487
13,100 13,150 93 487
13,150 13,200 89 487
13,200 13,250 85 487
13,250 13,300 81 487
13,300 13,350 78 487
13,350 13,400 74 482
13,400 13,450 70 479
13,450 13,500 66 475
13,500 13,550 62 471
13,550 13,600 59 467
13,600 13,650 55 463
13,650 13,700 51 459
13,700 13,750 47 456
13,750 13,800 43 452
13,800 13,850 39 448
13,850 13,900 36 444
13,900 13,950 32 440
13,950 14,000 28 436
14,000 14,050 24 433
14,050 14,100 20 429
14,100 14,150 16 425
14,150 14,200 13 421
14,200 14,250 9 417
14,250 14,300 5 413
14,300 14,350 * 410
14,350 14,400 0 406
14,400 14,450 0 402
14,450 14,500 0 398
14,500 14,550 0 394
14,550 14,600 0 391
14,600 14,650 0 387
14,650 14,700 0 383
14,700 14,750 0 379
14,750 14,800 0 375
14,800 14,850 0 371
14,850 14,900 0 368
14,900 14,950 0 364
14,950 15,000 0 360
15,000 15,050 0 356
15,050 15,100 0 352
15,100 15,150 0 348
15,150 15,200 0 345
15,200 15,250 0 341
15,250 15,300 0 337
15,300 15,350 0 333
15,350 15,400 0 329
15,400 15,450 0 326
15,450 15,500 0 322
15,500 15,550 0 318
15,550 15,600 0 314
15,600 15,650 0 310
15,650 15,700 0 306
15,700 15,750 0 303
15,750 15,800 0 299
15,800 15,850 0 295
15,850 15,900 0 291
15,900 15,950 0 287
15,950 16,000 0 283
16,000 16,050 0 280
16,050 16,100 0 276
16,100 16,150 0 272
16,150 16,200 0 268
16,200 16,250 0 264
16,250 16,300 0 260
16,300 16,350 0 257
16,350 16,400 0 253
16,400 16,450 0 249
16,450 16,500 0 245
16,500 16,550 0 241
16,550 16,600 0 238
16,600 16,650 0 234
16,650 16,700 0 230
16,700 16,750 0 226
16,750 16,800 0 222
16,800 16,850 0 218
16,850 16,900 0 215
16,900 16,950 0 211
16,950 17,000 0 207
17,000 17,050 0 203
17,050 17,100 0 199
17,100 17,150 0 195
17,150 17,200 0 192
17,200 17,250 0 188
17,250 17,300 0 184
17,300 17,350 0 180
17,350 17,400 0 176
17,400 17,450 0 173
17,450 17,500 0 169
17,500 17,550 0 165
17,550 17,600 0 161
17,600 17,650 0 157
17,650 17,700 0 153
17,700 17,750 0 150
17,750 17,800 0 146
17,800 17,850 0 142
17,850 17,900 0 138
17,900 17,950 0 134
17,950 18,000 0 130
18,000 18,050 0 127
18,050 18,100 0 123
18,100 18,150 0 119
18,150 18,200 0 115
18,200 18,250 0 111
18,250 18,300 0 107
18,300 18,350 0 104
18,350 18,400 0 100
18,400 18,450 0 96
18,450 18,500 0 92
18,500 18,550 0 88
18,550 18,600 0 85
18,600 18,650 0 81
18,650 18,700 0 77
18,700 18,750 0 73
18,750 18,800 0 69
18,800 18,850 0 65
18,850 18,900 0 62
18,900 18,950 0 58
18,950 19,000 0 54
19,000 19,050 0 50
19,050 19,100 0 46
19,100 19,150 0 42
19,150 19,200 0 39
19,200 19,250 0 35
19,250 19,300 0 31
19,300 19,350 0 27
19,350 19,400 0 23
19,400 19,450 0 20
19,450 19,500 0 16
19,500 19,550 0 12
19,550 19,600 0 8
19,600 19,650 0 4
19,650 19,680 0 **
* If the amount you are looking up from the worksheet is at least $14,300 but less than $14,340, your credit is $2. If the amount you are looking up from the worksheet is $14,340 or more, you cannot take the credit. 
** If the amount you are looking up from the worksheet is at least $19,650 but less than $19,680, your credit is $1. If the amount you are looking up from the worksheet if $19,680 or more, you cannot take the credit.

Line 9

Add lines 7 and 8a. Enter the total on line 9.

Amount paid with request for extension of time to file.   If you requested an automatic extension of time to file Form 1040EZ using Form 4868, include on line 9 any amount paid with that form. Also include any amount you paid by electronic funds withdrawal, credit or debit card, or the Electronic Federal Tax Payment System (EFTPS) to get an extension. If you paid by credit or debit card, do not include on line 9 the convenience fee you were charged. To the left of line 9, enter “Form 4868” and show the amount paid.

If you pay your taxes by credit or debit card, you may be able to deduct the related credit or debit card convenience fees on your 2014 tax return, but you must file Form 1040 to do so.

Line 10, Tax

Do you want the IRS to figure your tax for you?

Yes. See chapter 30 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you did not pay enough, we will send you a bill.
No. Use the Tax Table later in these instructions.

Refund

If line 11a is under $1, we will send the refund only on written request.

If you want to check the status of your refund, see Refund Information in Section 6, later. Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically).

If your refund is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income tax withholding and estimated tax payments for 2014 in Section 5, later.

Effect of refund on benefits.   Any refund you receive 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.

Refund Offset

If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the refund on line 11a may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Financial Management Service (FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from FMS. To find out if you may have an offset or if you have a question about it, contact the agency to which you owe the debt.

Injured spouse.   If you file a joint return and your spouse has 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 refund on line 11a may be used (offset) to pay the past-due amount. But your part of the refund may be refunded to you if certain conditions apply and you complete Form 8379. For details, use TeleTax topic 203 or see Form 8379.

Lines 11a Through 11d

Fast refunds!    Choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically into your checking or savings account, including an individual retirement arrangement (IRA).

  If you want us to directly deposit the amount shown on line 11a to your checking or savings account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:
  • Complete lines 11b through 11d (if you want your refund deposited to only one account), or

  • Check the box on line 11a and attach Form 8888 if you want to split the direct deposit of your refund into more than one account or use all or part of your refund to buy paper series I savings bonds.

  If you do not want your refund directly deposited to your account, do not check the box on line 11a. Draw a line through the boxes on lines 11b and 11d. We will send you a check instead.

  Do not request a deposit of your refund to an account that is not in your name, such as your tax preparer's account.

Why Use Direct Deposit?

  • It is faster. You get your refund faster by direct deposit than you do by check.

  • It is more secure. There is no check that can get lost or stolen.

  • It is more convenient. You do not have to make a trip to the bank to deposit your check.

  • It saves tax dollars. It costs the government less to refund by direct deposit.

If you file a joint return and check the box on line 11a and attach Form 8888 or fill in lines 11b through 11d, your spouse may get at least part of the refund.

IRA.   You can have your refund (or part of it) directly deposited to a traditional 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 2013). 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 2013 return during 2014 and do not notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2014. If you designate your deposit to be for 2013, 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 2013.

  
You and your spouse each may be able to contribute up to $5,500 ($6,500 if age 50 or older at the end of 2013) to a traditional IRA or Roth IRA for 2013. To find the limits for 2014, see Pub. 590. You may owe a penalty if your contributions exceed these limits.

  For more information on IRAs, see Pub. 590.

TreasuryDirect®.   You can request a deposit of your refund (or part of it) to a TreasuryDirect® online account to buy U.S. Treasury marketable securities and savings bonds. For more information, go to www.treasurydirect.gov.

Form 8888.   You can have your refund directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You do not need a TreasuryDirect® account to do this. For more information, see the Form 8888 instructions.

Line 11a

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.

Line 11b

The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check later, the routing number is 250250025. Henry and Naomi Maple would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.

Ask your financial institution for the correct routing number to enter on line 11b if:

  • The routing number on a deposit slip is different from the routing number on your checks,

  • Your deposit is to a savings account that does not allow you to write checks, or

  • Your checks state they are payable through a financial institution different from the one at which you have your checking account.

Line 11c

Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the “Checking” or “Savings” box. You must check the correct box to ensure your deposit is accepted. For a TreasuryDirect® online account, check the “Savings” box.

Line 11d

The account number can be up to 17 characters (both 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. 
 

Sample Check—Lines 11b Through 11d

Sample Check—Lines 11b Through 11d
Please click here for the text description of the image.

Sample Check - Lines 11b through 11d

Reasons Your Direct Deposit Request May Be Rejected

If any of the following apply, your direct deposit request will be rejected and a check will be sent instead.

  • Any numbers or letters on lines 11b through 11d are crossed out or whited out.

  • Your financial institution(s) will not allow a joint refund to be deposited to an individual account. The IRS is not responsible if a financial institution rejects a direct deposit.

  • You file your 2013 return after December 31, 2014.

The IRS is not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted.

Amount You Owe

IRS e-file offers two electronic payment options. With Electronic Funds Withdrawal, you can pay your current year balance due and also make up to four estimated tax payments. If you file early, you can schedule your payment for withdrawal from your account on a future date, up to and including the due date of the return. Or you can pay using a credit or debit card. Visit www.irs.gov/e-pay for details on both options.

Line 12, Amount You Owe

To save interest and penalties, pay your taxes in full by April 15, 2014. You do not have to pay if line 12 is under $1.

Include any estimated penalty for not paying enough tax during the year (explained later) in the amount you enter on line 12. You can pay online, by phone, or by check or money order. Do not include any estimated tax payments (for 2013 or 2014) in this payment. Instead, make the estimated tax payment separately.

Bad check or payment.   The penalty for writing a bad check to the IRS is $25 or 2% of the check, whichever is more. However, if the amount of the check is less than $25, the penalty equals the amount of the check. This penalty also applies to other forms of payment if the IRS does not receive the funds. Use TeleTax topic 206.

Pay Online

Paying online is convenient and secure and helps make sure we get your payments on time. You can pay using either of the following electronic payment methods.

  • Direct transfer from your bank account.

  • Credit or debit card.

To pay your taxes online or for more information, go to www.irs.gov/e-pay. Also see Amount You Owe, earlier, for information about the Electronic Funds Withdrawal payment option offered when e-filing your return.

Pay by Phone

Paying by phone is another safe and secure method of paying electronically. Use one of the following methods.

  • Direct transfer from your bank account.

  • Credit or debit card.

To pay by direct transfer from your bank account, call 1-800-555-4477 (English) or 1-800-244-4829 (Espanol). People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-733-4829.

To pay using a credit or debit card, you can call one of the following service providers. There is a convenience fee charged by these providers that varies by provider, card type, and payment amount.

WorldPay 
1-888-9-PAY-TAXTM (1-888-972-9829) 
www.payUSAtax.com

Official Payments Corporation 
1-888-UPAY-TAXTM (1-888-872-9829) 
www.officialpayments.com

Link2Gov Corporation 
1-888-PAY-1040TM (1-888-729-1040) 
www.PAY1040.com

For the latest details on how to pay by phone, go to www.irs.gov/e-pay.

Pay by Check or Money Order

Make your check or money order payable to “United States Treasury” for the full amount due. Do not attach the payment to your return. Do not send cash. Write “2013 Form 1040EZ” 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 return.

To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter “$XXX–” or “$XXX XX/100 ”).

Then, complete Form 1040-V following the instructions on that form and enclose it in the envelope with your tax return and payment.

You may need to (a) increase the amount of income tax withheld from your pay by filing a new Form W-4, (b) increase the tax withheld from other income by filing Form W-4V, or (c) make estimated tax payments for 2014. See Income tax withholding and estimated tax payments for 2014 in Section 5, later.

What if You Cannot Pay?

If you cannot pay the full amount shown on line 12 when you file, you can ask for:

  • An installment agreement, or

  • An extension of time to pay.

Installment agreement.   Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if your request to pay in installments is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by April 15, 2014. You also must pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.

To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov and click on “Tools” and then “Online Payment Agreement.

Extension of time to pay.   If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by April 15, 2014. You will still be charged interest on the tax not paid by April 15, 2014. An extension generally will not be granted for more than 6 months. You must pay the tax before the extension runs out. If you do not, penalties may be imposed.

Penalty for Not Paying Enough Tax During the Year

You may have to pay a penalty if line 12 is at least $1,000 and it is more than 10% of the tax shown on your return. The “tax shown on your return” is the amount on line 10 minus the amount on line 8a. You may choose to have the IRS figure the penalty for you. If you owe a penalty, the IRS will send you a bill. However, if you want to figure the penalty yourself on Form 2210, you must file Form 1040A or 1040 to do so.

The penalty may be waived under certain conditions. See Pub. 505 for details.

Exceptions to the penalty.   You will not owe the penalty if your 2012 tax return was for a tax year of 12 full months and either of the following applies.
  1. You had no tax shown on your 2012 return and you were a U.S. citizen or resident for all of 2012, or

  2. Line 7 on your 2013 return is at least as much as the tax shown on your 2012 return.

Third Party Designee

If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN).

If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You also are authorizing the designee to:

  • Give the IRS any information that is missing from your return,

  • Call the IRS for information about the processing of your return or the status of your refund or payment(s),

  • Receive copies of notices or transcripts related to your return, upon request, and

  • Respond to certain IRS notices about math errors, offsets, and return preparation.

You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS.

The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2014 tax return. This is April 15, 2015, for most people.

Signing Your Return

Form 1040EZ is not considered a valid return unless you sign it. If you are filing a joint return, your spouse also must sign. If your spouse cannot sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed for you by a representative, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return as a surviving spouse, see Death of a Taxpayer in Section 1, earlier.

Court-Appointed Conservator, Guardian, or Other Fiduciary.   If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040EZ, sign your name for the individual. You should also file Form 56, Notice Concerning Fiduciary Relationship, when you first begin those duties for the individual.

Child's return.   If your child cannot sign the return, either parent can sign the child's name in the space provided. Then, add “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. 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 spouse's daytime phone number.

Identity protection PIN.   For 2013, if you received an IRS notice providing you with an Identity Protection Personal Identification Number (IP PIN), enter it in the IP PIN spaces provided below your daytime phone number. You must correctly enter all six numbers of your IP PIN. If you did not receive a notice containing an IP PIN, leave these spaces blank.

  
New IP PINs are issued every year. Enter the latest IP PIN you received. IP PINs for 2013 tax returns generally were sent in December 2013.

  If you are filing a joint return and both taxpayers receive an IP PIN, only the taxpayer whose social security number (SSN) appears first on the tax return should enter his or her IP PIN. However, if you are filing electronically, both taxpayers must enter their IP PINs.

  If you need more information or answers to frequently asked questions on how to use the IP PIN, go to www.irs.gov/Individuals/Understanding-Your-CP01A-Notice. If you received an IP PIN but misplaced it, call 1-800-908-4490, extension 245.

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.

Electronic return signatures! To file your return electronically, you must sign the return electronically using a personal identification number (PIN). If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN.

Self-Select PIN.   The Self-Select PIN method allows you to create your own PIN. If you are filing a joint return, both you and your spouse must create a separate PIN to enter as an electronic signature.

  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 2012 federal income tax return, if applicable. Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you do not have your 2012 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 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 2012 return.) You also will be prompted to enter your date of birth (DOB).

You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013.

If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. This can be found at IRS.gov. Click on “Request an Electronic Filing PIN.” Or you can call 1-866-704-7388.

Practitioner PIN.   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. The practitioner can provide you with details.

Form 8453.   You must send in a paper Form 8453 if you are attaching or filing Form 2848 (for an electronic return signed by an agent).

Section 4—After You Have Finished

Return Checklist

This checklist can help you file a correct return. Mistakes can delay your refund or result in notices being sent to you.

Did you:

Enter the correct social security number for you and your spouse, if married, in the space provided on Form 1040EZ? Check that your name and SSN agree with your social security card.
Use the amount from line 6, and the proper filing status, to find your tax in the Tax Table? Be sure you entered the correct tax on line 10.
Go through the three steps in the instructions for lines 8a and 8b, if you thought you could take the EIC? If you could take the EIC, did you take special care to use the proper filing status column in the EIC Table?
Check your math, especially when figuring your taxable income, federal income tax withheld, earned income credit, total payments, and your refund or amount you owe?
Check one or both boxes on line 5 if you (or your spouse) can be claimed as a dependent on someone's (such as your parents') 2013 return? Did you check the box even if that person chooses not to claim you (or your spouse)? Did you leave the boxes blank if no one can claim you (or your spouse) as a dependent?
Enter an amount on line 5? If you checked any of the boxes, did you use the worksheet on the back of Form 1040EZ to figure the amount to enter? If you did not check any of the boxes, did you enter $10,000 if single; $20,000 if married filing jointly?
Sign and date Form 1040EZ and enter your occupation(s)?
Include your apartment number in your address if you live in an apartment?
Attach your Form(s) W-2 to the left margin of Form 1040EZ?
Include all the required information on your payment if you owe tax and are paying by check or money order? See the instructions for line 12 in Section 3, earlier.
File only one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed? Filing more than one original return for the same year or sending in more than one copy of the same return (unless we ask you to do so) could delay your refund. 

Filing the Return

Due Date

File Form 1040EZ by April 15, 2014. If you file after this date, you may have to pay interest and penalties, discussed later in this Section 4.

If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or a contingency operation, you may be able to file later. See Pub. 3 for details.

What if You Cannot File on Time?

You can get an automatic 6-month extension to file your return if, no later than the date your return is due, you file Form 4868. For details, see Form 4868.

An automatic 6-month extension to file does not extend the time to pay your tax. If you do not pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.

If you make a payment with your extension request, see the instructions for line 9 in Section 3, earlier.

What if You File or Pay Late?

We can charge you interest and penalties on the amount you owe.

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 extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $135 or the amount of any tax you owe, whichever is smaller.

Late payment of tax.   If you pay your taxes late, the penalty is usually ½ of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments.

Frivolous return.   In addition to any other penalties, there is a penalty of $5,000 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, which is on page 609 of Internal Revenue Bulletin 2010-17 at www.irs.gov/pub/irs-irbs/irb10-17.pdf.

Are there other penalties?   Yes. There are penalties for negligence, substantial 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, making a false statement, or identity theft. See Pub. 17 for details.

Where Do You File?

See the last page of these instructions.

Private delivery services.   You can use only the following IRS-designated private delivery services to meet the “timely mailing as timely filing/paying” rule for tax returns and payments.
  • DHL Express (DHL): DHL Same Day Service.

  • Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.

  • United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

  For the IRS mailing address to use if you are using a private delivery service, go to IRS.gov and enter “private delivery service” in the search box.

  The private delivery service can tell you how to get written proof of the mailing date.

Section 5—General Information

Introduction

The IRS Mission. Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

What are your rights as a taxpayer?    You have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Our goal at the IRS is to protect your rights so that you will have the highest confidence in the integrity, efficiency, and fairness of our tax system. To ensure that you always receive such treatment, you should know about the many rights you have at each step of the tax process. For details, see Pub. 1.

Income tax withholding and estimated tax payments for 2014.   If the amount you owe or your refund 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 2014 pay. For details on how to complete Form W-4, see Pub. 505. 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.

  

  
You can use the IRS Withholding Calculator at www.irs.gov/Individuals/IRS-Withholding-Calculator, instead of Pub. 505 or the worksheets included with Form W-4 or W-4P, to determine whether you need to have your withholding increased or decreased.

  In general, you do not have to make estimated tax payments if you expect that your 2014 tax return will show a tax refund or a tax balance due of less than $1,000. See Pub. 505 for more details.

Secure your records from identity theft.   Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

  To reduce your risk:
  • Protect your SSN,

  • Ensure your employer is protecting your SSN, and

  • Be careful when choosing a tax preparer.

  If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. For more information, see Pub. 4535.

  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.

  Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate Helpline at 1-877-777-4778. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service available at www.gsa.gov/fedrelay.

Protect yourself from suspicious emails or phishing schemes.

Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-877-8339.

You can forward suspicious emails to the Federal Trade Commission at spam@uce.gov or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338). People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-866-653-4261.

Visit IRS.gov and enter “identity theft” in the search box to learn more about identity theft and how to reduce your risk.

How long should you keep your tax return?    Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For more details, see chapter 1 of Pub. 17.

How do you amend your tax return?    File Form 1040X to change a return you already filed. Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.

How do you get a copy of your tax return?   If you need a copy of your tax return, use Form 4506. There is a fee for each return requested. See Form 4506 for the current fee. 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 Return or Account Transcript,” or call us at 1-800-908-9946.

Past due returns.   If you or someone you know needs to file past due tax returns, use TeleTax topic 153 or visit www.irs.gov/individuals for help in filing those returns. Send the returns to the address that applies to you in the latest Form 1040EZ instructions. For example, if you are filing a 2010 return in 2014, 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.

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. 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 1040EZ. For more information, see Pub. 971 and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009.

How do you make a gift to reduce debt held by the public?   If you wish to do so, make a check payable to “Bureau of the Fiscal Service.” You can send it to:

Bureau of the Fiscal Service 
Attn Dept G 
P.O. Box 2188 
Parkersburg, WV 26106-2188

Or you can enclose the check with your income tax return when you file. In the memo section of the check, note that it is a Gift to reduce the Debt Held by the Public. Do not add your gift to any tax you may owe. See the instructions for line 12 for details on how to pay any tax you owe.

  Go to www.publicdebt.treas.gov/index1.htm for information on how to make this gift online.

  
You may be able to deduct this gift on your 2014 tax return.

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is your voice at the IRS. As an independent organization within the IRS, our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights.

What can TAS do for you?

We can offer you free help with IRS problems that you can't resolve on your own. We know the tax process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can’t resolve your tax problem and:

  • Your problem is causing financial difficulties for you, your family, or your business.

  • You face (or your business is facing) an immediate threat of adverse action.

  • You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised.

If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem.

  • TAS is an independent organization within the IRS. Our advocates know how to work with the IRS to get your problems resolved.

  • Our services are free and tailored to meet your needs.

  • We have offices in every state, the District of Columbia, and Puerto Rico.

  • Our online tax toolkit can help you understand your rights and options in dealing with the IRS. Go to www.taxpayeradvocate.irs.gov/individuals/get-tax-help.

How can you reach us?

If you think TAS can help you, call your local advocate, whose number is in your phone book and on our website at www.irs.gov/advocate. You can also call us toll-free at 1-877-777-4778.

How else does TAS help taxpayers?

TAS also works to resolve large-scale, systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www.irs.gov/sams.

Low Income Taxpayer Clinics Help Taxpayers

Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information, and to find a clinic near you, read the LITC page on www.irs.gov/litc or Pub. 4134, Low Income Taxpayer Clinic List. You can get this publication at your local IRS office, by visiting IRS.gov, or by calling 1-800-829-3676.

Suggestions for Improving the IRS(Taxpayer Advocacy Panel)

Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers' issues, and make suggestions for improving IRS service and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or call 1-888-912-1227 (toll-free).

Section 6—Getting Tax Help

If you live outside the United States, see Pub. 54 to find out how to get help and tax forms and publications.

Internet. IRS.gov and IRS2Go are ready when you are–24 hours a day, 7 days a week.

IRS2Go mobile app.    Download the free IRS2Go mobile app from the iTunes app store or from Google Play. You can use it to do the following.
  • Check your refund status.

  • Order transcripts of your tax returns or tax account.

  • Watch the IRS YouTube channel.

  • Get IRS news as soon as it's released to the public.

  • Subscribe to filing season updates or daily tax tips.

  • Follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs.

Online services and help.   Go to IRS.gov to obtain information on:
  • Free File — Use free tax software to prepare and e-file your tax return at www.irs.gov/freefile.

  • Where's My Amended Return — Check the status of your amended return.

  • 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.

  • Where's 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 Application

  • Applying for Offers in Compromise

View and download tax forms and publications.   Click on “Forms & Pubs” or go to www.irs.gov/formspubs to:
  • View or download current and previous year tax forms and publications, or

  • Order current year tax forms and publications online.

Online ordering of tax forms and publications.   To order tax forms and publications delivered by mail, go to www.irs.gov/formspubs and click on “Order Forms & Pubs.” For current year tax forms and publications, click on “Forms and Publications by Mail.

Phone. If you cannot find the answer to your questions in these instructions or online, please call us for assistance. See Calling Us next.

Calling Us

There is live and recorded tax help available. You will not be charged for the call unless your phone company charges you for toll-free calls. Live tax help is available Monday through Friday from 7:00 a.m. to 7:00 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. Recorded tax help is available anytime. Callers from Puerto Rico will receive assistance from 8:00 a.m. to 8:00 p.m. local time.

If you want to check the status of your 2013 refund, see Refund Information, later.

Live Tax Help

Making the call.   Call 1-800-829-1040. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Deaf or hard of hearing individuals can also access the IRS through relay services such as the Federal Relay Service at www.gsa.gov/fedrelay. Our menu allows you to speak your responses or use your keypad to select a menu option. Follow the voice prompts.

Information we may need.   We care about the quality of the service provided to you, our customer. You can help us provide accurate, complete answers to your questions by having the following information available.
  • The tax form, schedule, or notice to which your question relates.

  • The facts about your particular situation.

  • The name of any IRS publication or other source of information that you used to look for the answer.

  To maintain your account security, you may be asked for the following information: (a) your social security number, date of birth, or personal identification number (PIN) if you have one, and (b) the amount of refund shown on your tax return, your filing status, the “Caller ID Number” shown at the top of any notice you received, the numbers in your street address, or your ZIP code.

  If you are asking for an installment agreement to pay your tax, you will be asked for the highest amount you can pay each month and the date on which you can pay it.

Evaluation of services provided.   We use several methods to evaluate our telephone service. For quality assurance purposes only, we may record telephone calls. A random sample of recorded calls is selected for review. We may also listen to live calls in progress. Finally, we randomly select customers for participation in a customer satisfaction survey.

Before you hang up.   If you do not fully understand the answer you receive, or you feel our representative may not fully understand your question, our representative needs to know this. He or she will be happy to take additional time to be sure your question is answered fully.

  By law, you are responsible for paying your share of federal income tax. If we should make an error in answering your question, you are still responsible for the payment of the correct tax. Should this occur, however, you will not be charged any penalty.

Ordering Tax Forms, Instructions, and Publications

Call 1-800-TAX-FORM (1-800-829-3676). You should receive your order within 10 business days after your request is received.

National Taxpayer Advocate Helpline

Call 1-877-777-4778.

Other Ways To Get Help

Send us your written tax questions.   You should get an answer in about 30 days. For the mailing address, call us at 1-800-829-1040. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Deaf or hard of hearing individuals can also access the IRS through relay services such as the Federal Relay Service at www.gsa.gov/fedrelay. Do not send questions with your return.

Research your tax questions online.   You can find answers to many of your tax questions online. Visit www.irs.gov/individuals. Here are some of the methods you may want to try.
  • Frequently asked questions. This section contains an extensive list of questions and answers. You can select your question by category or keyword.

  • Tax trails. This is an interactive section which asks questions you can answer by selecting “Yes” or “No.

  • Main index of tax topics. This is an online list of the TeleTax topics.

  • Interactive tax assistance (ITA) provides answers to certain tax law questions using a probe and response process.

Free Tax Return Assistance.   If you need assistance preparing your return, visit the nearest Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site in your community. There are thousands of sites nationwide and each site is staffed by volunteers who are trained and certified to prepare federal income tax returns. VITA sites are also available at international and domestic military installations.

  The VITA Program generally offers free tax help to people who make $52,000 or less and need assistance in preparing their own tax return. The TCE Program offers free tax help for all with priority assistance to people who are 60 years of age and older, specializing in questions about pensions and retirement issues unique to seniors.

Available services.

Free electronic filing is offered and volunteers 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/TCE site to have your tax return prepared.

  • Proof of identification.

  • Social security cards for you, your spouse, and dependents and/or a social security number verification letter issued by the Social Security Administration.

  • Individual taxpayer identification number (ITIN) assignment letter for you, your spouse, and dependents.

  • Proof of foreign status, if applying for an ITIN.

  • Birth dates for you, your spouse, and any dependents.

  • Form(s) W-2, W-2G, 1099-INT, 1099-DIV, and 1099-R.

  • A copy of your 2012 federal and state returns, if available.

  • A blank check or anything that shows your bank routing and account numbers for direct deposit.

  • Total paid to daycare provider and the daycare provider's tax identification number (the provider's social security number or the provider's business employer identification number).

To file taxes electronically on a joint return, both spouses must be present to sign the required forms.

Find a site near you and get additional information.

For more information on these programs and a location in your community, go to IRS.gov and enter keyword “VITA” in the search box. You may also call 1-800-906-9887 to locate the nearest volunteer help site, or you can use the VITA Locator Tool on IRS.gov, or download the IRS2Go app.

Through the TCE program, AARP offers the Tax-Aide counseling program. To locate the nearest AARP Tax-Aide site, visit AARP's website at www.aarp.org/money/taxaide or call 1-888-227-7669.

Everyday tax solutions.   You can walk into your local Taxpayer Assistance Center (TAC) most business days for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you setup a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. No appointment is necessary—just walk in. Before visiting, check www.irs.gov/localcontacts for hours of operation and services provided. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. All other issues will be handled without an appointment. To call your local TAC, go to www.irs.gov/localcontacts or look in the phone book under “United States Government, Internal Revenue Service.

IRS Videos.   The IRS Video portal www.IRSvideos.gov contains 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, and audio archives of tax practitioner phone forums.

Help for people with disabilities.   People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Deaf or hard of hearing individuals can also access the IRS through relay services such as the Federal Relay Service at www.gsa.gov/fedrelay. Braille materials are available at libraries that have special services for people with disabilities.

Tax information in other languages.   For taxpayers whose native language is not English, we have the following resources available.

Over-the-Phone Interpreter Service.

The IRS Taxpayer Assistance Centers provide telephone interpreter service in over 170 languages, and the service is free to taxpayers. To find the nearest location, see Everyday tax solutions, earlier.

Language websites.

Taxpayers can find information on IRS.gov in the following languages:

Getting Tax Forms, Instructions, and Publications.   In addition to visiting IRS.gov or calling 1-800-TAX-FORM, you can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs.

  You can also order forms, instructions, and publications from the address below. You should receive a response within 10 business days after your request is received.

Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613

Refund Information

Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 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.

Visit IRS.gov and click on Where's My Refund? 24 hours a day, 7 days a week.

To use Where's My Refund? have a copy of your tax return handy. You will need to enter the following information from your return:

  • Your social security number (or individual taxpayer identification number),

  • Your filing status, and

  • The exact whole dollar amount of your refund.

Where's My Refund? includes a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.

Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns.

Updates to refund status are made no more than once a day—usually at night.

You can also check the status of your refund on the free IRS2Go phone app.

If you do not have Internet access, many services are available by phone. Call 1-800-829-1954 24 hours a day, 7 days a week, for automated refund information.

Note. Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return.

  Do not send in another copy of your return unless asked to do so.

  To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions).

  Refund information also is available in Spanish at www.irs.gov/espanol and the phone number listed above.

Recorded Tax Help (TeleTax)

TeleTax is a wide-ranging directory of recorded tax information that is available anytime. A complete list of topics is available online at www.irs.gov/taxtopics and in the instructions for Form 1040A and 1040. Select the number of the topic you want to hear. Then call 1-800-829-4477. Be ready to take notes.

Tax Table

2013 Tax Table Example. Mr. Brown is single. His taxable income on line 6 of Form 1040EZ is $26,250. He follows two easy steps to figure his tax: 1. He finds the $26,250-26,300 taxable income line. 2. He finds the Single filing status column and reads down the column. The tax amount shown where the taxable income line and the filing status line meet is $3,495. He enters this amount on line 10 of Form 1040EZ.
If Form 1040EZ, line 6, is– And you are–
At 
least
But 
less 
than
Single   Married filing jointly
  Your tax is–
0 5 0   0
5 15 1   1
15 25 2   2
25 50 4   4
50 75 6   6
75 100 9   9
100 125 11   11
125 150 14   14
150 175 16   16
175 200 19   19
200 225 21   21
225 250 24   24
250 275 26   26
275 300 29   29
300 325 31   31
325 350 34   34
350 375 36   36
375 400 39   39
400 425 41   41
425 450 44   44
450 475 46   46
475 500 49   49
500 525 51   51
525 550 54   54
550 575 56   56
575 600 59   59
600 625 61   61
625 650 64   64
650 675 66   66
675 700 69   69
700 725 71   71
725 750 74   74
750 775 76   76
775 800 79   79
800 825 81   81
825 850 84   84
850 875 86   86
875 900 89   89
900 925 91   91
925 950 94   94
950 975 96   96
975 1,000 99   99
1,000
1,000 1,025 101   101
1,025 1,050 104   104
1,050 1,075 106   106
1,075 1,100 109   109
1,100 1,125 111   111
1,125 1,150 114   114
1,150 1,175 116   116
1,175 1,200 119   119
1,200 1,225 121   121
1,225 1,250 124   124
1,250 1,275 126   126
1,275 1,300 129   129
1,300 1,325 131   131
1,325 1,350 134   134
1,350 1,375 136   136
1,375 1,400 139   139
1,400 1,425 141   141
1,425 1,450 144   144
1,450 1,475 146   146
1,475 1,500 149   149
1,500 1,525 151   151
1,525 1,550 154   154
1,550 1,575 156   156
1,575 1,600 159   159
1,600 1,625 161   161
1,625 1,650 164   164
1,650 1,675 166   166
1,675 1,700 169   169
1,700 1,725 171   171
1,725 1,750 174   174
1,750 1,775 176   176
1,775 1,800 179   179
1,800 1,825 181   181
1,825 1,850 184   184
1,850 1,875 186   186
1,875 1,900 189   189
1,900 1,925 191   191
1,925 1,950 194   194
1,950 1,975 196   196
1,975 2,000 199   199
2,000
2,000 2,025 201   201
2,025 2,050 204   204
2,050 2,075 206   206
2,075 2,100 209   209
2,100 2,125 211   211
2,125 2,150 214   214
2,150 2,175 216   216
2,175 2,200 219   219
2,200 2,225 221   221
2,225 2,250 224   224
2,250 2,275 226   226
2,275 2,300 229   229
2,300 2,325 231   231
2,325 2,350 234   234
2,350 2,375 236   236
2,375 2,400 239   239
2,400 2,425 241   241
2,425 2,450 244   244
2,450 2,475 246   246
2,475 2,500 249   249
2,500 2,525 251   251
2,525 2,550 254   254
2,550 2,575 256   256
2,575 2,600 259   259
2,600 2,625 261   261
2,625 2,650 264   264
2,650 2,675 266   266
2,675 2,700 269   269
2,700 2,725 271   271
2,725 2,750 274   274
2,750 2,775 276   276
2,775 2,800 279   279
2,800 2,825 281   281
2,825 2,850 284   284
2,850 2,875 286   286
2,875 2,900 289   289
2,900 2,925 291   291
2,925 2,950 294   294
2,950 2,975 296   296
2,975 3,000 299   299
3,000
3,000 3,050 303   303
3,050 3,100 308   308
3,100 3,150 313   313
3,150 3,200 318   318
3,200 3,250 323   323
3,250 3,300 328   328
3,300 3,350 333   333
3,350 3,400 338   338
3,400 3,450 343   343
3,450 3,500 348   348
3,500 3,550 353   353
3,550 3,600 358   358
3,600 3,650 363   363
3,650 3,700 368   368
3,700 3,750 373   373
3,750 3,800 378   378
3,800 3,850 383   383
3,850 3,900 388   388
3,900 3,950 393   393
3,950 4,000 398   398
4,000
4,000 4,050 403   403
4,050 4,100 408   408
4,100 4,150 413   413
4,150 4,200 418   418
4,200 4,250 423   423
4,250 4,300 428   428
4,300 4,350 433   433
4,350 4,400 438   438
4,400 4,450 443   443
4,450 4,500 448   448
4,500 4,550 453   453
4,550 4,600 458   458
4,600 4,650 463   463
4,650 4,700 468   468
4,700 4,750 473   473
4,750 4,800 478   478
4,800 4,850 483   483
4,850 4,900 488   488
4,900 4,950 493   493
4,950 5,000 498   498
5,000
5,000 5,050 503   503
5,050 5,100 508   508
5,100 5,150 513   513
5,150 5,200 518   518
5,200 5,250 523   523
5,250 5,300 528   528
5,300 5,350 533   533
5,350 5,400 538   538
5,400 5,450 543   543
5,450 5,500 548   548
5,500 5,550 553   553
5,550 5,600 558   558
5,600 5,650 563   563
5,650 5,700 568   568
5,700 5,750 573   573
5,750 5,800 578   578
5,800 5,850 583   583
5,850 5,900 588   588
5,900 5,950 593   593
5,950 6,000 598   598
6,000
6,000 6,050 603   603
6,050 6,100 608   608
6,100 6,150 613   613
6,150 6,200 618   618
6,200 6,250 623   623
6,250 6,300 628   628
6,300 6,350 633   633
6,350 6,400 638   638
6,400 6,450 643   643
6,450 6,500 648   648
6,500 6,550 653   653
6,550 6,600 658   658
6,600 6,650 663   663
6,650 6,700 668   668
6,700 6,750 673   673
6,750 6,800 678   678
6,800 6,850 683   683
6,850 6,900 688   688
6,900 6,950 693   693
6,950 7,000 698   698
7,000
7,000 7,050 703   703
7,050 7,100 708   708
7,100 7,150 713   713
7,150 7,200 718   718
7,200 7,250 723   723
7,250 7,300 728   728
7,300 7,350 733   733
7,350 7,400 738   738
7,400 7,450 743   743
7,450 7,500 748   748
7,500 7,550 753   753
7,550 7,600 758   758
7,600 7,650 763   763
7,650 7,700 768   768
7,700 7,750 773   773
7,750 7,800 778   778
7,800 7,850 783   783
7,850 7,900 788   788
7,900 7,950 793   793
7,950 8,000 798   798
8,000
8,000 8,050 803   803
8,050 8,100 808   808
8,100 8,150 813   813
8,150 8,200 818   818
8,200 8,250 823   823
8,250 8,300 828   828
8,300 8,350 833   833
8,350 8,400 838   838
8,400 8,450 843   843
8,450 8,500 848   848
8,500 8,550 853   853
8,550 8,600 858   858
8,600 8,650 863   863
8,650 8,700 868   868
8,700 8,750 873   873
8,750 8,800 878   878
8,800 8,850 883   883
8,850 8,900 888   888
8,900 8,950 893   893
8,950 9,000 900   898
9,000
9,000 9,050 908   903
9,050 9,100 915   908
9,100 9,150 923   913
9,150 9,200 930   918
9,200 9,250 938   923
9,250 9,300 945   928
9,300 9,350 953   933
9,350 9,400 960   938
9,400 9,450 968   943
9,450 9,500 975   948
9,500 9,550 983   953
9,550 9,600 990   958
9,600 9,650 998   963
9,650 9,700 1,005   968
9,700 9,750 1,013   973
9,750 9,800 1,020   978
9,800 9,850 1,028   983
9,850 9,900 1,035   988
9,900 9,950 1,043   993
9,950 10,000 1,050   998
10,000
10,000 10,050 1,058   1,003
10,050 10,100 1,065   1,008
10,100 10,150 1,073   1,013
10,150 10,200 1,080   1,018
10,200 10,250 1,088   1,023
10,250 10,300 1,095   1,028
10,300 10,350 1,103   1,033
10,350 10,400 1,110   1,038
10,400 10,450 1,118   1,043
10,450 10,500 1,125   1,048
10,500 10,550 1,133   1,053
10,550 10,600 1,140   1,058
10,600 10,650 1,148   1,063
10,650 10,700 1,155   1,068
10,700 10,750 1,163   1,073
10,750 10,800 1,170   1,078
10,800 10,850 1,178   1,083
10,850 10,900 1,185   1,088
10,900 10,950 1,193   1,093
10,950 11,000 1,200   1,098
11,000
11,000 11,050 1,208   1,103
11,050 11,100 1,215   1,108
11,100 11,150 1,223   1,113
11,150 11,200 1,230   1,118
11,200 11,250 1,238   1,123
11,250 11,300 1,245   1,128
11,300 11,350 1,253   1,133
11,350 11,400 1,260   1,138
11,400 11,450 1,268   1,143
11,450 11,500 1,275   1,148
11,500 11,550 1,283   1,153
11,550 11,600 1,290   1,158
11,600 11,650 1,298   1,163
11,650 11,700 1,305   1,168
11,700 11,750 1,313   1,173
11,750 11,800 1,320   1,178
11,800 11,850 1,328   1,183
11,850 11,900 1,335   1,188
11,900 11,950 1,343   1,193
11,950 12,000 1,350   1,198
12,000
12,000 12,050 1,358   1,203
12,050 12,100 1,365   1,208
12,100 12,150 1,373   1,213
12,150 12,200 1,380   1,218
12,200 12,250 1,388   1,223
12,250 12,300 1,395   1,228
12,300 12,350 1,403   1,233
12,350 12,400 1,410   1,238
12,400 12,450 1,418   1,243
12,450 12,500 1,425   1,248
12,500 12,550 1,433   1,253
12,550 12,600 1,440   1,258
12,600 12,650 1,448   1,263
12,650 12,700 1,455   1,268
12,700 12,750 1,463   1,273
12,750 12,800 1,470   1,278
12,800 12,850 1,478   1,283
12,850 12,900 1,485   1,288
12,900 12,950 1,493   1,293
12,950 13,000 1,500   1,298
13,000
13,000 13,050 1,508   1,303
13,050 13,100 1,515   1,308
13,100 13,150 1,523   1,313
13,150 13,200 1,530   1,318
13,200 13,250 1,538   1,323
13,250 13,300 1,545   1,328
13,300 13,350 1,553   1,333
13,350 13,400 1,560   1,338
13,400 13,450 1,568   1,343
13,450 13,500 1,575   1,348
13,500 13,550 1,583   1,353
13,550 13,600 1,590   1,358
13,600 13,650 1,598   1,363
13,650 13,700 1,605   1,368
13,700 13,750 1,613   1,373
13,750 13,800 1,620   1,378
13,800 13,850 1,628   1,383
13,850 13,900 1,635   1,388
13,900 13,950 1,643   1,393
13,950 14,000 1,650   1,398
14,000
14,000 14,050 1,658   1,403
14,050 14,100 1,665   1,408
14,100 14,150 1,673   1,413
14,150 14,200 1,680   1,418
14,200 14,250 1,688   1,423
14,250 14,300 1,695   1,428
14,300 14,350 1,703   1,433
14,350 14,400 1,710   1,438
14,400 14,450 1,718   1,443
14,450 14,500 1,725   1,448
14,500 14,550 1,733   1,453
14,550 14,600 1,740   1,458
14,600 14,650 1,748   1,463
14,650 14,700 1,755   1,468
14,700 14,750 1,763   1,473
14,750 14,800 1,770   1,478
14,800 14,850 1,778   1,483
14,850 14,900 1,785   1,488
14,900 14,950 1,793   1,493
14,950 15,000 1,800   1,498
15,000
15,000 15,050 1,808   1,503
15,050 15,100 1,815   1,508
15,100 15,150 1,823   1,513
15,150 15,200 1,830   1,518
15,200 15,250 1,838   1,523
15,250 15,300 1,845   1,528
15,300 15,350 1,853   1,533
15,350 15,400 1,860   1,538
15,400 15,450 1,868   1,543
15,450 15,500 1,875   1,548
15,500 15,550 1,883   1,553
15,550 15,600 1,890   1,558
15,600 15,650 1,898   1,563
15,650 15,700 1,905   1,568
15,700 15,750 1,913   1,573
15,750 15,800 1,920   1,578
15,800 15,850 1,928   1,583
15,850 15,900 1,935   1,588
15,900 15,950 1,943   1,593
15,950 16,000 1,950   1,598
16,000
16,000 16,050 1,958   1,603
16,050 16,100 1,965   1,608
16,100 16,150 1,973   1,613
16,150 16,200 1,980   1,618
16,200 16,250 1,988   1,623
16,250 16,300 1,995   1,628
16,300 16,350 2,003   1,633
16,350 16,400 2,010   1,638
16,400 16,450 2,018   1,643
16,450 16,500 2,025   1,648
16,500 16,550 2,033   1,653
16,550 16,600 2,040   1,658
16,600 16,650 2,048   1,663
16,650 16,700 2,055   1,668
16,700 16,750 2,063   1,673
16,750 16,800 2,070   1,678
16,800 16,850 2,078   1,683
16,850 16,900 2,085   1,688
16,900 16,950 2,093   1,693
16,950 17,000 2,100   1,698
17,000
17,000 17,050 2,108   1,703
17,050 17,100 2,115   1,708
17,100 17,150 2,123   1,713
17,150 17,200 2,130   1,718
17,200 17,250 2,138   1,723
17,250 17,300 2,145   1,728
17,300 17,350 2,153   1,733
17,350 17,400 2,160   1,738
17,400 17,450 2,168   1,743
17,450 17,500 2,175   1,748
17,500 17,550 2,183   1,753
17,550 17,600 2,190   1,758
17,600 17,650 2,198   1,763
17,650 17,700 2,205   1,768
17,700 17,750 2,213   1,773
17,750 17,800 2,220   1,778
17,800 17,850 2,228   1,783
17,850 17,900 2,235   1,789
17,900 17,950 2,243   1,796
17,950 18,000 2,250   1,804
18,000
18,000 18,050 2,258   1,811
18,050 18,100 2,265   1,819
18,100 18,150 2,273   1,826
18,150 18,200 2,280   1,834
18,200 18,250 2,288   1,841
18,250 18,300 2,295   1,849
18,300 18,350 2,303   1,856
18,350 18,400 2,310   1,864
18,400 18,450 2,318   1,871
18,450 18,500 2,325   1,879
18,500 18,550 2,333   1,886
18,550 18,600 2,340   1,894
18,600 18,650 2,348   1,901
18,650 18,700 2,355   1,909
18,700 18,750 2,363   1,916
18,750 18,800 2,370   1,924
18,800 18,850 2,378   1,931
18,850 18,900 2,385   1,939
18,900 18,950 2,393   1,946
18,950 19,000 2,400   1,954
19,000
19,000 19,050 2,408   1,961
19,050 19,100 2,415   1,969
19,100 19,150 2,423   1,976
19,150 19,200 2,430   1,984
19,200 19,250 2,438   1,991
19,250 19,300 2,445   1,999
19,300 19,350 2,453   2,006
19,350 19,400 2,460   2,014
19,400 19,450 2,468   2,021
19,450 19,500 2,475   2,029
19,500 19,550 2,483   2,036
19,550 19,600 2,490   2,044
19,600 19,650 2,498   2,051
19,650 19,700 2,505   2,059
19,700 19,750 2,513   2,066
19,750 19,800 2,520   2,074
19,800 19,850 2,528   2,081
19,850 19,900 2,535   2,089
19,900 19,950 2,543   2,096
19,950 20,000 2,550   2,104
20,000
20,000 20,050 2,558   2,111
20,050 20,100 2,565   2,119
20,100 20,150 2,573   2,126
20,150 20,200 2,580   2,134
20,200 20,250 2,588   2,141
20,250 20,300 2,595   2,149
20,300 20,350 2,603   2,156
20,350 20,400 2,610   2,164
20,400 20,450 2,618   2,171
20,450 20,500 2,625   2,179
20,500 20,550 2,633   2,186
20,550 20,600 2,640   2,194
20,600 20,650 2,648   2,201
20,650 20,700 2,655   2,209
20,700 20,750 2,663   2,216
20,750 20,800 2,670   2,224
20,800 20,850 2,678   2,231
20,850 20,900 2,685   2,239
20,900 20,950 2,693   2,246
20,950 21,000 2,700   2,254
21,000
21,000 21,050 2,708   2,261
21,050 21,100 2,715   2,269
21,100 21,150 2,723   2,276
21,150 21,200 2,730   2,284
21,200 21,250 2,738   2,291
21,250 21,300 2,745   2,299
21,300 21,350 2,753   2,306
21,350 21,400 2,760   2,314
21,400 21,450 2,768   2,321
21,450 21,500 2,775   2,329
21,500 21,550 2,783   2,336
21,550 21,600 2,790   2,344
21,600 21,650 2,798   2,351
21,650 21,700 2,805   2,359
21,700 21,750 2,813   2,366
21,750 21,800 2,820   2,374
21,800 21,850 2,828   2,381
21,850 21,900 2,835   2,389
21,900 21,950 2,843   2,396
21,950 22,000 2,850   2,404
22,000
22,000 22,050 2,858   2,411
22,050 22,100 2,865   2,419
22,100 22,150 2,873   2,426
22,150 22,200 2,880   2,434
22,200 22,250 2,888   2,441
22,250 22,300 2,895   2,449
22,300 22,350 2,903   2,456
22,350 22,400 2,910   2,464
22,400 22,450 2,918   2,471
22,450 22,500 2,925   2,479
22,500 22,550 2,933   2,486
22,550 22,600 2,940   2,494
22,600 22,650 2,948   2,501
22,650 22,700 2,955   2,509
22,700 22,750 2,963   2,516
22,750 22,800 2,970   2,524
22,800 22,850 2,978   2,531
22,850 22,900 2,985   2,539
22,900 22,950 2,993   2,546
22,950 23,000 3,000   2,554
23,000
23,000 23,050 3,008   2,561
23,050 23,100 3,015   2,569
23,100 23,150 3,023   2,576
23,150 23,200 3,030   2,584
23,200 23,250 3,038   2,591
23,250 23,300 3,045   2,599
23,300 23,350 3,053   2,606
23,350 23,400 3,060   2,614
23,400 23,450 3,068   2,621
23,450 23,500 3,075   2,629
23,500 23,550 3,083   2,636
23,550 23,600 3,090   2,644
23,600 23,650 3,098   2,651
23,650 23,700 3,105   2,659
23,700 23,750 3,113   2,666
23,750 23,800 3,120   2,674
23,800 23,850 3,128   2,681
23,850 23,900 3,135   2,689
23,900 23,950 3,143   2,696
23,950 24,000 3,150   2,704
24,000
24,000 24,050 3,158   2,711
24,050 24,100 3,165   2,719
24,100 24,150 3,173   2,726
24,150 24,200 3,180   2,734
24,200 24,250 3,188   2,741
24,250 24,300 3,195   2,749
24,300 24,350 3,203   2,756
24,350 24,400 3,210   2,764
24,400 24,450 3,218   2,771
24,450 24,500 3,225   2,779
24,500 24,550 3,233   2,786
24,550 24,600 3,240   2,794
24,600 24,650 3,248   2,801
24,650 24,700 3,255   2,809
24,700 24,750 3,263   2,816
24,750 24,800 3,270   2,824
24,800 24,850 3,278   2,831
24,850 24,900 3,285   2,839
24,900 24,950 3,293   2,846
24,950 25,000 3,300   2,854
25,000
25,000 25,050 3,308   2,861
25,050 25,100 3,315   2,869
25,100 25,150 3,323   2,876
25,150 25,200 3,330   2,884
25,200 25,250 3,338   2,891
25,250 25,300 3,345   2,899
25,300 25,350 3,353   2,906
25,350 25,400 3,360   2,914
25,400 25,450 3,368   2,921
25,450 25,500 3,375   2,929
25,500 25,550 3,383   2,936
25,550 25,600 3,390   2,944
25,600 25,650 3,398   2,951
25,650 25,700 3,405   2,959
25,700 25,750 3,413   2,966
25,750 25,800 3,420   2,974
25,800 25,850 3,428   2,981
25,850 25,900 3,435   2,989
25,900 25,950 3,443   2,996
25,950 26,000 3,450   3,004
26,000
26,000 26,050 3,458   3,011
26,050 26,100 3,465   3,019
26,100 26,150 3,473   3,026
26,150 26,200 3,480   3,034
26,200 26,250 3,488   3,041
26,250 26,300 3,495   3,049
26,300 26,350 3,503   3,056
26,350 26,400 3,510   3,064
26,400 26,450 3,518   3,071
26,450 26,500 3,525   3,079
26,500 26,550 3,533   3,086
26,550 26,600 3,540   3,094
26,600 26,650 3,548   3,101
26,650 26,700 3,555   3,109
26,700 26,750 3,563   3,116
26,750 26,800 3,570   3,124
26,800 26,850 3,578   3,131
26,850 26,900 3,585   3,139
26,900 26,950 3,593   3,146
26,950 27,000 3,600   3,154
27,000
27,000 27,050 3,608   3,161
27,050 27,100 3,615   3,169
27,100 27,150 3,623   3,176
27,150 27,200 3,630   3,184
27,200 27,250 3,638   3,191
27,250 27,300 3,645   3,199
27,300 27,350 3,653   3,206
27,350 27,400 3,660   3,214
27,400 27,450 3,668   3,221
27,450 27,500 3,675   3,229
27,500 27,550 3,683   3,236
27,550 27,600 3,690   3,244
27,600 27,650 3,698   3,251
27,650 27,700 3,705   3,259
27,700 27,750 3,713   3,266
27,750 27,800 3,720   3,274
27,800 27,850 3,728   3,281
27,850 27,900 3,735   3,289
27,900 27,950 3,743   3,296
27,950 28,000 3,750   3,304
28,000
28,000 28,050 3,758   3,311
28,050 28,100 3,765   3,319
28,100 28,150 3,773   3,326
28,150 28,200 3,780   3,334
28,200 28,250 3,788   3,341
28,250 28,300 3,795   3,349
28,300 28,350 3,803   3,356
28,350 28,400 3,810   3,364
28,400 28,450 3,818   3,371
28,450 28,500 3,825   3,379
28,500 28,550 3,833   3,386
28,550 28,600 3,840   3,394
28,600 28,650 3,848   3,401
28,650 28,700 3,855   3,409
28,700 28,750 3,863   3,416
28,750 28,800 3,870   3,424
28,800 28,850 3,878   3,431
28,850 28,900 3,885   3,439
28,900 28,950 3,893   3,446
28,950 29,000 3,900   3,454
29,000
29,000 29,050 3,908   3,461
29,050 29,100 3,915   3,469
29,100 29,150 3,923   3,476
29,150 29,200 3,930   3,484
29,200 29,250 3,938   3,491
29,250 29,300 3,945   3,499
29,300 29,350 3,953   3,506
29,350 29,400 3,960   3,514
29,400 29,450 3,968   3,521
29,450 29,500 3,975   3,529
29,500 29,550 3,983   3,536
29,550 29,600 3,990   3,544
29,600 29,650 3,998   3,551
29,650 29,700 4,005   3,559
29,700 29,750 4,013   3,566
29,750 29,800 4,020   3,574
29,800 29,850 4,028   3,581
29,850 29,900 4,035   3,589
29,900 29,950 4,043   3,596
29,950 30,000 4,050   3,604
30,000
30,000 30,050 4,058   3,611
30,050 30,100 4,065   3,619
30,100 30,150 4,073   3,626
30,150 30,200 4,080   3,634
30,200 30,250 4,088   3,641
30,250 30,300 4,095   3,649
30,300 30,350 4,103   3,656
30,350 30,400 4,110   3,664
30,400 30,450 4,118   3,671
30,450 30,500 4,125   3,679
30,500 30,550 4,133   3,686
30,550 30,600 4,140   3,694
30,600 30,650 4,148   3,701
30,650 30,700 4,155   3,709
30,700 30,750 4,163   3,716
30,750 30,800 4,170   3,724
30,800 30,850 4,178   3,731
30,850 30,900 4,185   3,739
30,900 30,950 4,193   3,746
30,950 31,000 4,200   3,754
31,000
31,000 31,050 4,208   3,761
31,050 31,100 4,215   3,769
31,100 31,150 4,223   3,776
31,150 31,200 4,230   3,784
31,200 31,250 4,238   3,791
31,250 31,300 4,245   3,799
31,300 31,350 4,253   3,806
31,350 31,400 4,260   3,814
31,400 31,450 4,268   3,821
31,450 31,500 4,275   3,829
31,500 31,550 4,283   3,836
31,550 31,600 4,290   3,844
31,600 31,650 4,298   3,851
31,650 31,700 4,305   3,859
31,700 31,750 4,313   3,866
31,750 31,800 4,320   3,874
31,800 31,850 4,328   3,881
31,850 31,900 4,335   3,889
31,900 31,950 4,343   3,896
31,950 32,000 4,350   3,904
32,000
32,000 32,050 4,358   3,911
32,050 32,100 4,365   3,919
32,100 32,150 4,373   3,926
32,150 32,200 4,380   3,934
32,200 32,250 4,388   3,941
32,250 32,300 4,395   3,949
32,300 32,350 4,403   3,956
32,350 32,400 4,410   3,964
32,400 32,450 4,418   3,971
32,450 32,500 4,425   3,979
32,500 32,550 4,433   3,986
32,550 32,600 4,440   3,994
32,600 32,650 4,448   4,001
32,650 32,700 4,455   4,009
32,700 32,750 4,463   4,016
32,750 32,800 4,470   4,024
32,800 32,850 4,478   4,031
32,850 32,900 4,485   4,039
32,900 32,950 4,493   4,046
32,950 33,000 4,500   4,054
33,000
33,000 33,050 4,508   4,061
33,050 33,100 4,515   4,069
33,100 33,150 4,523   4,076
33,150 33,200 4,530   4,084
33,200 33,250 4,538   4,091
33,250 33,300 4,545   4,099
33,300 33,350 4,553   4,106
33,350 33,400 4,560   4,114
33,400 33,450 4,568   4,121
33,450 33,500 4,575   4,129
33,500 33,550 4,583   4,136
33,550 33,600 4,590   4,144
33,600 33,650 4,598   4,151
33,650 33,700 4,605   4,159
33,700 33,750 4,613   4,166
33,750 33,800 4,620   4,174
33,800 33,850 4,628   4,181
33,850 33,900 4,635   4,189
33,900 33,950 4,643   4,196
33,950 34,000 4,650   4,204
34,000
34,000 34,050 4,658   4,211
34,050 34,100 4,665   4,219
34,100 34,150 4,673   4,226
34,150 34,200 4,680   4,234
34,200 34,250 4,688   4,241
34,250 34,300 4,695   4,249
34,300 34,350 4,703   4,256
34,350 34,400 4,710   4,264
34,400 34,450 4,718   4,271
34,450 34,500 4,725   4,279
34,500 34,550 4,733   4,286
34,550 34,600 4,740   4,294
34,600 34,650 4,748   4,301
34,650 34,700 4,755   4,309
34,700 34,750 4,763   4,316
34,750 34,800 4,770   4,324
34,800 34,850 4,778   4,331
34,850 34,900 4,785   4,339
34,900 34,950 4,793   4,346
34,950 35,000 4,800   4,354
35,000
35,000 35,050 4,808   4,361
35,050 35,100 4,815   4,369
35,100 35,150 4,823   4,376
35,150 35,200 4,830   4,384
35,200 35,250 4,838   4,391
35,250 35,300 4,845   4,399
35,300 35,350 4,853   4,406
35,350 35,400 4,860   4,414
35,400 35,450 4,868   4,421
35,450 35,500 4,875   4,429
35,500 35,550 4,883   4,436
35,550 35,600 4,890   4,444
35,600 35,650 4,898   4,451
35,650 35,700 4,905   4,459
35,700 35,750 4,913   4,466
35,750 35,800 4,920   4,474
35,800 35,850 4,928   4,481
35,850 35,900 4,935   4,489
35,900 35,950 4,943   4,496
35,950 36,000 4,950   4,504
36,000
36,000 36,050 4,958   4,511
36,050 36,100 4,965   4,519
36,100 36,150 4,973   4,526
36,150 36,200 4,980   4,534
36,200 36,250 4,988   4,541
36,250 36,300 4,998   4,549
36,300 36,350 5,010   4,556
36,350 36,400 5,023   4,564
36,400 36,450 5,035   4,571
36,450 36,500 5,048   4,579
36,500 36,550 5,060   4,586
36,550 36,600 5,073   4,594
36,600 36,650 5,085   4,601
36,650 36,700 5,098   4,609
36,700 36,750 5,110   4,616
36,750 36,800 5,123   4,624
36,800 36,850 5,135   4,631
36,850 36,900 5,148   4,639
36,900 36,950 5,160   4,646
36,950 37,000 5,173   4,654
37,000
37,000 37,050 5,185   4,661
37,050 37,100 5,198   4,669
37,100 37,150 5,210   4,676
37,150 37,200 5,223   4,684
37,200 37,250 5,235   4,691
37,250 37,300 5,248   4,699
37,300 37,350 5,260   4,706
37,350 37,400 5,273   4,714
37,400 37,450 5,285   4,721
37,450 37,500 5,298   4,729
37,500 37,550 5,310   4,736
37,550 37,600 5,323   4,744
37,600 37,650 5,335   4,751
37,650 37,700 5,348   4,759
37,700 37,750 5,360   4,766
37,750 37,800 5,373   4,774
37,800 37,850 5,385   4,781
37,850 37,900 5,398   4,789
37,900 37,950 5,410   4,796
37,950 38,000 5,423   4,804
38,000
38,000 38,050 5,435   4,811
38,050 38,100 5,448   4,819
38,100 38,150 5,460   4,826
38,150 38,200 5,473   4,834
38,200 38,250 5,485   4,841
38,250 38,300 5,498   4,849
38,300 38,350 5,510   4,856
38,350 38,400 5,523   4,864
38,400 38,450 5,535   4,871
38,450 38,500 5,548   4,879
38,500 38,550 5,560   4,886
38,550 38,600 5,573   4,894
38,600 38,650 5,585   4,901
38,650 38,700 5,598   4,909
38,700 38,750 5,610   4,916
38,750 38,800 5,623   4,924
38,800 38,850 5,635   4,931
38,850 38,900 5,648   4,939
38,900 38,950 5,660   4,946
38,950 39,000 5,673   4,954
39,000
39,000 39,050 5,685   4,961
39,050 39,100 5,698   4,969
39,100 39,150 5,710   4,976
39,150 39,200 5,723   4,984
39,200 39,250 5,735   4,991
39,250 39,300 5,748   4,999
39,300 39,350 5,760   5,006
39,350 39,400 5,773   5,014
39,400 39,450 5,785   5,021
39,450 39,500 5,798   5,029
39,500 39,550 5,810   5,036
39,550 39,600 5,823   5,044
39,600 39,650 5,835   5,051
39,650 39,700 5,848   5,059
39,700 39,750 5,860   5,066
39,750 39,800 5,873   5,074
39,800 39,850 5,885   5,081
39,850 39,900 5,898   5,089
39,900 39,950 5,910   5,096
39,950 40,000 5,923   5,104
40,000
40,000 40,050 5,935   5,111
40,050 40,100 5,948   5,119
40,100 40,150 5,960   5,126
40,150 40,200 5,973   5,134
40,200 40,250 5,985   5,141
40,250 40,300 5,998   5,149
40,300 40,350 6,010   5,156
40,350 40,400 6,023   5,164
40,400 40,450 6,035   5,171
40,450 40,500 6,048   5,179
40,500 40,550 6,060   5,186
40,550 40,600 6,073   5,194
40,600 40,650 6,085   5,201
40,650 40,700 6,098   5,209
40,700 40,750 6,110   5,216
40,750 40,800 6,123   5,224
40,800 40,850 6,135   5,231
40,850 40,900 6,148   5,239
40,900 40,950 6,160   5,246
40,950 41,000 6,173   5,254
41,000
41,000 41,050 6,185   5,261
41,050 41,100 6,198   5,269
41,100 41,150 6,210   5,276
41,150 41,200 6,223   5,284
41,200 41,250 6,235   5,291
41,250 41,300 6,248   5,299
41,300 41,350 6,260   5,306
41,350 41,400 6,273   5,314
41,400 41,450 6,285   5,321
41,450 41,500 6,298   5,329
41,500 41,550 6,310   5,336
41,550 41,600 6,323   5,344
41,600 41,650 6,335   5,351
41,650 41,700 6,348   5,359
41,700 41,750 6,360   5,366
41,750 41,800 6,373   5,374
41,800 41,850 6,385   5,381
41,850 41,900 6,398   5,389
41,900 41,950 6,410   5,396
41,950 42,000 6,423   5,404
42,000
42,000 42,050 6,435   5,411
42,050 42,100 6,448   5,419
42,100