1040EZ (2011)

IRS Resources

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, later.

What's New

Future developments. For information about any additional changes to the 2011 tax law or any other developments affecting Form 1040EZ or its instructions, go to www.irs.gov/form1040EZ.

Due date of return. File Form 1040EZ by April 17, 2012. The due date is April 17, instead of April 15, because April 15 is a Sunday and April 16 is the Emancipation Day holiday in the District of Columbia.

Earned income credit (EIC). You may be able to take the EIC if you earned less than $13,660 ($18,740 if married filing jointly). See the instructions for lines 9a and 9b.

Foreign financial assets. If you had foreign financial assets in 2011, you may have to file new Form 8938 with your return. If you have to file Form 8938, you must use Form 1040. You cannot use Form 1040EZ. Check www.irs.gov/form8938 for details.

Expired tax benefit. The making work pay credit has expired. You cannot claim it on your 2011 return.

Mailing your return. If you are filing a paper return, you may be mailing it to a different address this year because the IRS has changed the filing location for several areas. See Where Do You File? at the end of these instructions.

You May Benefit From Filing Form 1040A or 1040 in 2011

Due to the following tax law changes for 2011, 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). You may be able to take the EIC if:

Three or more children lived with you and you earned less than $43,998 ($49,078 if married filing jointly),
Two children lived with you and you earned less than $40,964 ($46,044 if married filing jointly), or
One child lived with you and you earned less than $36,052 ($41,132 if married filing jointly).

The maximum adjusted gross income (AGI) you can have and still get the credit also has increased. You may be able to take the credit if your AGI is less than the amount in the above list that applies to you. The maximum investment income you can have and still get the credit is $3,150.

First-time homebuyer credit. To claim the first-time homebuyer credit for 2011 on Form 1040, you (or your spouse if married) must have been a member of the uniformed services or Foreign Service or an employee of the intelligence community on qualified official extended duty outside the United States for at least 90 days during the period beginning after December 31, 2008, and ending before May 1, 2010. See Form 5405.

Death of a Taxpayer

If a taxpayer died before filing a return for 2011, 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, the processing of the return may be delayed.

If your spouse died in 2011 and you did not remarry in 2011, or if your spouse died in 2012 before filing a return for 2011, you can file a joint return. A joint return should show your spouse's 2011 income before death and your income for all of 2011. 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 in Section 6, later or see Pub. 559.

Parent of a Kidnapped Child

The parent of a child who is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member may be able to take the child into account in determining his or her 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 1040 or Form 1040A to take the child into account 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.

Do You Have To File?

Were you (or your spouse if filing a joint return) age 65 or older at the end of 2011? If you were born on January 1, 1947, you are considered to be age 65 at the end of 2011.

		Yes. Use Pub. 501, Exemptions, Standard Deduction, and Filing Information, to find out if you must file a return. If you do, you must use Form 1040A or 1040.
		No. Use the Filing Requirement Charts on page 7 to see if you must file a return. See the Tip below if you have earned income.

Even if you otherwise 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.

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.

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 2011 or was a full-time student under age 24 at the end of 2011. 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 in Section 6, later or see Form 8814.

A child born on January 1, 1988, is considered to be age 24 at the end of 2011. 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 2011.
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 Form 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law, including tax treaty benefits and special rules for students and scholars.

When Should You File?

File Form 1040EZ by April 17, 2012. (The due date is April 17, instead of April 15, because April 15 is a Sunday and April 16 is the Emancipation Day holiday in the District of Columbia). 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 a contingency operation, you can file later. See Pub. 3 for details.

Checklist for Using Form 1040EZ

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

	Your filing status is single or married filing jointly. If you were a nonresident alien at any time in 2011, see Nonresident aliens below.
	You do not claim any dependents.
	You do not claim any adjustments to income. Use TeleTax topics 451-453 and 455-458 in Section 6, later.
	You claim only the earned income credit. Use TeleTax topics 601-602, 607-608, and 610-612 in Section 6, later.
	You (and your spouse if filing a joint return) were under age 65 and not blind at the end of 2011. If you were born on January 1, 1947, you are considered to be age 65 at the end of 2011 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 in Section 6, later.
	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 in Section 6, later to find out which form to use.

Nonresident aliens. If you were a nonresident alien at any time in 2011, 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 in Section 6, later.

Itemized deductions. You can itemize deductions only on Form 1040. You would benefit by itemizing if your itemized deductions total more than your standard deduction: $5,800 for most single people; $11,600 for most married people filing a joint return. Use TeleTax topic 501 in Section 6, later. 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, 2011.

You never were married.
You were legally separated, according to your state law, under a decree of divorce or separate maintenance.
You were widowed before January 1, 2011, and did not remarry in 2011.

Married filing jointly. Use this filing status if any of the following apply.

You were married at the end of 2011, even if you did not live with your spouse at the end of 2011.
Your spouse died in 2011 and you did not remarry in 2011.
You were married at the end of 2011, and your spouse died in 2012 before filing a 2011 return.

For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife, and the word “spouse” means a person of the opposite sex who is a husband or a wife. A husband and wife filing jointly report their combined income and deduct their combined allowable expenses on one return. A husband and wife can file a joint return even if only one had income or if they did not live together all year. However, both persons 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.

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 1040 or 1040A. You cannot use Form 1040EZ. See Innocent Spouse Relief in Section 5, later.

Filing Requirement Charts

Introduction

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	$9,500	File a return
Married filing jointly**	$19,000	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 2011 (or on the date your spouse died) and your gross income was at least $3,700, 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 $950. Your earned income² was over $5,800. Your gross income³ was more than the larger of— • $950, or • Your earned income (up to $5,500) plus $300.
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 2011.
•	You owe tax from the recapture of an education credit (see Form 8863).
•	You claim a credit for excess social security and 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 2011.
•	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 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 tax from the recapture of the first-time homebuyer credit (see Form 5405).
•	You owe 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.

Where To Report Certain Items From 2011 Forms W-2, 1097, 1098, and 1099

IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax return. Visit www.irs.gov/efile or see Section 6, 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	Items That May Require Filing Another Form	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
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	Cancelled 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

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use for IRS label

Name and Address

Print or type the information in the spaces provided.

If you filed a joint return for 2010 and you are filing a joint return for 2011 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2010 return.

Name change. If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before you file 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, but 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.

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, he or she must have 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)

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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 2011, 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 2011.

Social Security Benefits

You should receive a Form SSA-1099 or Form RRB-1099. These forms will show the total social security and equivalent railroad retirement benefits paid to you in 2011 and the amount of any benefits you repaid in 2011. Use the Worksheet To See if Any of Your Social Security Benefits Are Taxable in these instructions to see if any of your benefits are taxable. If they are, 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 (or a person in California who is married to a person of the same sex) generally must report half the combined community income of the individual and his or her domestic partner (or California same-sex spouse). See Pub. 555 and the recent developments at www.irs.gov/pub555.

Line 1, Wages, Salaries, and Tips

Enter the total of your wages, salaries, and tips. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown on their Form(s) W-2 in box 1. But the following types of income also 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 $1,700 in 2011. 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.

You must use Form 1040A or 1040 if you received dependent care benefits for 2011. You must use Form 1040 if you received employer-provided adoption benefits for 2011.

Missing or incorrect form W-2? Your employer is required to provide or send Form W-2 to you no later than January 31, 2012. If you do not receive it by early February, use TeleTax topic 154 in Section 6, later, 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.

Line 2, Taxable Interest

Each payer should send you a Form 1099-INT or Form 1099-OID. Report all of your taxable interest income on line 2 even if you did not receive a Form 1099-INT or 1099-OID.

Include taxable interest from banks, savings and loan associations, credit unions, savings bonds, etc. If interest was credited in 2011 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 2011 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 in Section 6, later.

If you cashed U.S. Series EE or I Savings Bonds in 2011 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 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 2011 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2011.
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 2011.

Tax-Exempt Interest

If you received tax-exempt interest, such as from municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest should be included in box 8 of Form 1099-INT. Enter “TEI” and the amount in the space to the left of line 2. Do not add 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 2011. Report this amount on line 3. If married filing jointly, also report on line 3 any unemployment compensation received by your spouse. If you made contributions to a governmental unemployment compensation program, reduce the amount you report on line 3 by those contributions.

If you received an overpayment of unemployment compensation in 2011 and you repaid any of it in 2011, 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 2011, 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. Include the dividends in the total on line 3. But you cannot use Form 1040EZ for a child who was age 18 or under or a full-time student under age 24 at the end of 2011 if the child's dividends are more than $1,900. Instead, you must file Form 8615 and Form 1040A or 1040 for the child. You also must use Form 8615 and Form 1040A or 1040 for the child if the child's dividends and taxable interest (line 2) total more than $1,900. A child born on January 1, 1993, is considered to be age 19 at the end of 2011. A child born on January 1, 1988, is considered to be age 24 at the end of 2011. Do not use Form 8615 for such a child.

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 on the next page to determine if you can file Form 1040EZ.

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 above)				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.

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

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Payments and tax

Line 7, Federal Income Tax Withheld

Enter the total amount of federal income tax withheld. This should be shown on your 2011 Form(s) W-2 in box 2.

If you received 2011 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 tax 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.

Note.

If you have a qualifying child (see this page), 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 the steps on this page and pages 14 and 15.
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 click on “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 $13,660 ($18,740 if married filing jointly)?

Yes.

Go to question 2.

No.

You cannot take the credit.

1. 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 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.

1. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2011? (Check “Yes” if you were born after December 31, 1946, and before January 2, 1987). If your spouse died in 2011, see Pub. 596 before you answer.

Yes.

Go to question 4.

No.

You cannot take the credit.

1. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2011? 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.

1. Are you filing a joint return for 2011?

Yes.

Skip questions 6 and 7; go to Step 2 on the next page.

No.

Go to question 6.

1. Look at the qualifying child conditions below. Could you be a qualifying child of another person in 2011?

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 2011 and younger than you (or your spouse, if filing jointly)
or
Under age 24 at the end of 2011, a student (defined later), and younger than you (or your spouse, if filing jointly)
or
Any age and permanently and totally disabled (defined later)

Who is not filing a joint return for 2011 or is filing a joint return for 2011 only as a claim for refund (defined later)

Who lived with you in the United States for more than half of 2011. If the child did not live with you for the required time, see Exception to time lived with you 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 in Section 6, later or see Pub. 596.

1. Can you be claimed as a dependent on someone else's 2011 tax return?

Yes.

You cannot take the credit.

No.

Go to Step 2 on the next page.

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 on the next page, 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 =

1. Is your earned income less than $13,660 ($18,740 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 on the next page.

No.

Go to the Earned Income Credit (EIC) Worksheet below.

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


1.	Enter your earned income from Step 2 above			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 $7,600 ($12,700 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 on the next page to find out if you must file Form 8862 to take the credit for 2011.

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 the earned income credit or any other similar refundable credit is claimed on it.

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 each can make your own election.

Credit figured by the IRS. To have the IRS figure your EIC:

Enter “EIC” in the space to the left of line 8a on Form 1040EZ.
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.
If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, below.

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 all of 2011 if the child was born or died in 2011 and your home was this child's home for the entire time he or she was alive in 2011. Special rules apply to members of the military (see Members of the military below) 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.

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.
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 2011, 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 apply for or receive a federally funded benefit.

To find out how to get an SSN, see Social Security Number (SSN), earlier. 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. A student is a child who during any part of 5 calendar months of 2011 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 benefit coordinator to find out if your refund will affect your benefits.

2011 Earned Income Credit (EIC) Table Follow the two steps below to find your credit. This is not a tax table.
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	464	464
6,100	6,150	464	464
6,150	6,200	464	464
6,200	6,250	464	464
6,250	6,300	464	464
6,300	6,350	464	464
6,350	6,400	464	464
6,400	6,450	464	464
6,450	6,500	464	464
6,500	6,550	464	464
6,550	6,600	464	464
6,600	6,650	464	464
6,650	6,700	464	464
6,700	6,750	464	464
6,750	6,800	464	464
6,800	6,850	464	464
6,850	6,900	464	464
6,900	6,950	464	464
6,950	7,000	464	464
7,000	7,050	464	464
7,050	7,100	464	464
7,100	7,150	464	464
7,150	7,200	464	464
7,200	7,250	464	464
7,250	7,300	464	464
7,300	7,350	464	464
7,350	7,400	464	464
7,400	7,450	464	464
7,450	7,500	464	464
7,500	7,550	464	464
7,550	7,600	464	464
7,600	7,650	462	464
7,650	7,700	458	464
7,700	7,750	454	464
7,750	7,800	450	464
7,800	7,850	446	464
7,850	7,900	443	464
7,900	7,950	439	464
7,950	8,000	435	464
8,000	8,050	431	464
8,050	8,100	427	464
8,100	8,150	423	464
8,150	8,200	420	464
8,200	8,250	416	464
8,250	8,300	412	464
8,300	8,350	408	464
8,350	8,400	404	464
8,400	8,450	400	464
8,450	8,500	397	464
8,500	8,550	393	464
8,550	8,600	389	464
8,600	8,650	385	464
8,650	8,700	381	464
8,700	8,750	378	464
8,750	8,800	374	464
8,800	8,850	370	464
8,850	8,900	366	464
8,900	8,950	362	464
8,950	9,000	358	464
9,000	9,050	355	464
9,050	9,100	351	464
9,100	9,150	347	464
9,150	9,200	343	464
9,200	9,250	339	464
9,250	9,300	335	464
9,300	9,350	332	464
9,350	9,400	328	464
9,400	9,450	324	464
9,450	9,500	320	464
9,500	9,550	316	464
9,550	9,600	313	464
9,600	9,650	309	464
9,650	9,700	305	464
9,700	9,750	301	464
9,750	9,800	297	464
9,800	9,850	293	464
9,850	9,900	290	464
9,900	9,950	286	464
9,950	10,000	282	464
10,000	10,050	278	464
10,050	10,100	274	464
10,100	10,150	270	464
10,150	10,200	267	464
10,200	10,250	263	464
10,250	10,300	259	464
10,300	10,350	255	464
10,350	10,400	251	464
10,400	10,450	247	464
10,450	10,500	244	464
10,500	10,550	240	464
10,550	10,600	236	464
10,600	10,650	232	464
10,650	10,700	228	464
10,700	10,750	225	464
10,750	10,800	221	464
10,800	10,850	217	464
10,850	10,900	213	464
10,900	10,950	209	464
10,950	11,000	205	464
11,000	11,050	202	464
11,050	11,100	198	464
11,100	11,150	194	464
11,150	11,200	190	464
11,200	11,250	186	464
11,250	11,300	182	464
11,300	11,350	179	464
11,350	11,400	175	464
11,400	11,450	171	464
11,450	11,500	167	464
11,500	11,550	163	464
11,550	11,600	160	464
11,600	11,650	156	464
11,650	11,700	152	464
11,700	11,750	148	464
11,750	11,800	144	464
11,800	11,850	140	464
11,850	11,900	137	464
11,900	11,950	133	464
11,950	12,000	129	464
12,000	12,050	125	464
12,050	12,100	121	464
12,100	12,150	117	464
12,150	12,200	114	464
12,200	12,250	110	464
12,250	12,300	106	464
12,300	12,350	102	464
12,350	12,400	98	464
12,400	12,450	94	464
12,450	12,500	91	464
12,500	12,550	87	464
12,550	12,600	83	464
12,600	12,650	79	464
12,650	12,700	75	464
12,700	12,750	72	460
12,750	12,800	68	456
12,800	12,850	64	452
12,850	12,900	60	449
12,900	12,950	56	445
12,950	13,000	52	441
13,000	13,050	49	437
13,050	13,100	45	433
13,100	13,150	41	430
13,150	13,200	37	426
13,200	13,250	33	422
13,250	13,300	29	418
13,300	13,350	26	414
13,350	13,400	22	410
13,400	13,450	18	407
13,450	13,500	14	403
13,500	13,550	10	399
13,550	13,600	7	395
13,600	13,650	3	391
13,650	13,700	0	387
13,700	13,750	0	384
13,750	13,800	0	380
13,800	13,850	0	376
13,850	13,900	0	372
13,900	13,950	0	368
13,950	14,000	0	365
14,000	14,050	0	361
14,050	14,100	0	357
14,100	14,150	0	353
14,150	14,200	0	349
14,200	14,250	0	345
14,250	14,300	0	342
14,300	14,350	0	338
14,350	14,400	0	334
14,400	14,450	0	330
14,450	14,500	0	326
14,500	14,550	0	322
14,550	14,600	0	319
14,600	14,650	0	315
14,650	14,700	0	311
14,700	14,750	0	307
14,750	14,800	0	303
14,800	14,850	0	299
14,850	14,900	0	296
14,900	14,950	0	292
14,950	15,000	0	288
15,000	15,050	0	284
15,050	15,100	0	280
15,100	15,150	0	277
15,150	15,200	0	273
15,200	15,250	0	269
15,250	15,300	0	265
15,300	15,350	0	261
15,350	15,400	0	257
15,400	15,450	0	254
15,450	15,500	0	250
15,500	15,550	0	246
15,550	15,600	0	242
15,600	15,650	0	238
15,650	15,700	0	234
15,700	15,750	0	231
15,750	15,800	0	227
15,800	15,850	0	223
15,850	15,900	0	219
15,900	15,950	0	215
15,950	16,000	0	212
16,000	16,050	0	208
16,050	16,100	0	204
16,100	16,150	0	200
16,150	16,200	0	196
16,200	16,250	0	192
16,250	16,300	0	189
16,300	16,350	0	185
16,350	16,400	0	181
16,400	16,450	0	177
16,450	16,500	0	173
16,500	16,550	0	169
16,550	16,600	0	166
16,600	16,650	0	162
16,650	16,700	0	158
16,700	16,750	0	154
16,750	16,800	0	150
16,800	16,850	0	146
16,850	16,900	0	143
16,900	16,950	0	139
16,950	17,000	0	135
17,000	17,050	0	131
17,050	17,100	0	127
17,100	17,150	0	124
17,150	17,200	0	120
17,200	17,250	0	116
17,250	17,300	0	112
17,300	17,350	0	108
17,350	17,400	0	104
17,400	17,450	0	101
17,450	17,500	0	97
17,500	17,550	0	93
17,550	17,600	0	89
17,600	17,650	0	85
17,650	17,700	0	81
17,700	17,750	0	78
17,750	17,800	0	74
17,800	17,850	0	70
17,850	17,900	0	66
17,900	17,950	0	62
17,950	18,000	0	59
18,000	18,050	0	55
18,050	18,100	0	51
18,100	18,150	0	47
18,150	18,200	0	43
18,200	18,250	0	39
18,250	18,300	0	36
18,300	18,350	0	32
18,350	18,400	0	28
18,400	18,450	0	24
18,450	18,500	0	20
18,500	18,550	0	16
18,550	18,600	0	13
18,600	18,650	0	9
18,650	18,700	0	5
18,700	18,750	0	* * If the amount you are looking up from the worksheet is at least $18,740, your credit is $2. If the amount you are looking up from the worksheet is $18,740 or more, you may not 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 filed Form 4868 to get an automatic extension of time to file, include in the total on line 9 any amount you paid with that form or by electronic funds withdrawal, credit card, debit card, or the Electronic Federal Tax Payment System (EFTPS). 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.

You may be able to deduct any credit or debit card convenience fees on your 2012 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 29 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. Before checking the status of your refund, please wait at least 72 hours after the IRS acknowledges receipt of your e-filed return (3 to 4 weeks after you mail a paper return) to do so. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically).

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 2012 in Section 5.

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 in Section 6, later 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.

Why Use Direct Deposit?

You get your refund faster by direct deposit than you do by check.
Payment 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 2011). If you do not, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2011 return during 2012 and do not notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2012. If you designate your deposit to be for 2011, you must verify that the deposit was actually made to the account by the due date of the return (without regard to extensions). If the deposit is not made by that date, the deposit is not an IRA contribution for 2011.

You and your spouse each may be able to contribute up to $5,000 ($6,000 if age 50 or older at the end of 2011) to a traditional IRA or Roth IRA for 2011. The limit for 2012 is also $5,000 ($6,000 if age 50 or older at the end of 2012). 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 below, 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

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 request a deposit of your refund to an account that is not in your name (such as your tax preparer's own account).
You file your 2011 return after December 31, 2012.

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 you the electronic payment option of electronic funds withdrawal (EFW). EFW can be used to pay your current year balance due and can be used to make up to four estimated tax payments. If you are filing early, you can schedule your payment for withdrawal from your account on a future date, up to and including April 17, 2012. If you file your return after April 17, 2012, you can include interest and penalty in your payment. Visit www.irs.gov/e-pay for details.

You also can pay using EFTPS, a free tax payment system that allows you to make payments online or by phone. For more information or details on enrolling, visit www.irs.gov/e-pay or www.eftps.gov or call EFTPS Customer Service at 1-800-316-6541. TTY/TDD help is available by calling 1-800-733-4829.

Line 12, Amount You Owe

To save interest and penalties, pay your taxes in full by April 17, 2012. You do not have to pay if line 12 is under $1.

If you are not using EFW or EFTPS, you have four other ways to pay.

Pay by check or money order. Enclose in the envelope with your return a check or money order payable to the “United States Treasury” for the full amount due. Do not attach the payment to your return. Do not send cash. Write “2011 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. Although you do not have to use Form 1040-V, doing so allows us to process your payment more accurately and efficiently.

Pay by credit card, debit card, or EFTPS. For information on paying your taxes using these payment methods, go to www.irs.gov/e-pay.

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 2012. See Income tax withholding and estimated tax payments for 2012 in Section 5.

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

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 17, 2012. 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 or 9465-FS. 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 17, 2012. An extension generally will not be granted for more than 6 months. If you pay after April 17, 2012, you will be charged interest on the tax not paid by April 15, 2012. You must pay the tax before the extension runs out. If you do not, penalties may be imposed.

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 amounts 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 2010 tax return was for a tax year of 12 full months and either of the following applies.

You had no tax shown on your 2010 return and you were a U.S. citizen or resident for all of 2010, or
Line 7 on your 2011 return is at least as much as the tax shown on your 2010 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 2011 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. If you want to expand the designee's authorization, see Pub. 947.

The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2012 tax return. This is April 15, 2013, for most people. If you want to revoke the authorization before it ends, see Pub. 947.

Signing Your Return

Electronic return signatures!

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 by a representative for you, 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.

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 can 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. If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided below your daytime phone number. If the IRS has not given you this type of number, leave these spaces blank.

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.

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 married, you and your spouse each will need to create a PIN and enter these PINs as your electronic signatures.

A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.

To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2010 federal income tax return, if applicable. Do not use your AGI from an amended return (Form 1040X) or a math error correction made by IRS. AGI is the amount shown on your 2010 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you do not have your 2010 income tax return, call the IRS at 1-800-908-9946 to get a free transcript of your return or visit IRS.gov and click on “Order a Tax Return or Account Transcript.”(If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five digit PIN you used to electronically sign your 2010 return.) You 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 2011.

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 “Tools,” and then on “Electronic Filing PIN Request.” 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') 2011 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 $9,500 if single; $19,000 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.
	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 17, 2012. (The due date is April 17, instead of April 15, because April 15 is a Sunday and April 16 is the Emancipation Day holiday in the District of Columbia.) If you file after this date, you may have to pay interest and penalties, discussed later on this page.

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

What if You Cannot File on Time?

If you cannot file on time, you can get an automatic 6-month extension (to October 15, 2012) if, no later than the date your return is due, you file Form 4868. For details, see Form 4868.

However, even if you get an extension, the tax you owe is still due April 17, 2012. If you make a payment with your extension request, see the instructions for line 9.

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 file late, 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, 2010-17 I.R.B 609 available at www.irs.gov/irb/2010-17_IRB/ar13.html.

Are there other penalties? Yes. There are penalties for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. There may be criminal penalties for willful failure to file, tax evasion, or making a false statement. See Pub. 17 for details.

Where Do You File?

See the last page.

Private delivery services. You can use only the IRS-designated private delivery services below to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following.

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.

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

Section 5—General Information

Introduction

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 2012. 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 2012 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, 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 2012 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.

If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, etc., contact the IRS Identity Protection Specialized Unit at 1-800-908-4490 or submit Form 14039.

For more information, see Pub. 4535.

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.

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 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. 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).

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. See Pub. 552 for details.

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 $57 fee (subject to change) for each return requested. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived. If you want a free transcript of your tax return or account, use Form 4506-T or 4506T-EZ, visit IRS.gov and click on “Order a Tax Return or Account Transcript,” or call us at 1-800-908-9946.

Past due returns. If you or someone you know needs to file past due tax returns, use TeleTax topic 153 in Section 6 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 2008 return in 2012, use the address at the end of these instructions. However, if you got an IRS notice, mail the return to the address in the notice.

Innocent spouse relief. Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits, (b) you are divorced, separated, or no longer living with your spouse, or (c) given all the facts and circumstances, it would not be fair to hold you liable for the tax. You also may qualify for relief if you were a married resident of a community property state but did not file a joint return and are now liable for an underpaid or understated tax. File Form 8857 to request relief. In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Do not file Form 8857 with your Form 1040EZ. For more information, see Pub. 971 and Form 8857 or you can call the Innocent Spouse office toll-free at 1-866-897-4270.

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 Public Debt.” You can send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. 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 for information on how to make this gift online.

You may be able to deduct this gift on your 2012 tax return.

The Taxpayer Advocate Service Is Here To Help

The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Remember, the worst thing you can do is nothing at all!

TAS can help if you can’t resolve your problem with the IRS 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 have tried repeatedly to contact the IRS but no one has responded to you, or the IRS has not responded by the date promised.

If you qualify for our help, we’ll do everything we can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn. We have offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. And our services are always free.

As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit at www.TaxpayerAdvocate.irs.gov can help you understand these rights.

If you think TAS might be able to 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 our toll-free number at 1-877-777-4778.

TAS also handles large-scale or 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/advocate.

Low Income Taxpayer Clinics (LITCs)

Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some clinics 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 can 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, see the LITC page on www.irs.gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling 1-800-829-3676 or at your local IRS office.

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

Internet

Phone

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

You can access IRS.gov 24 hours a day, 7 days a week.

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.
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 (OPA) 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.
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.

For current year tax forms and publications, click on “Forms and publications by U.S. mail.”
For tax forms and publications on a DVD, click on “Tax products DVD (Pub. 1796).”

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 10:00 p.m. local time. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone. Recorded tax help is available anytime.

If you want to check the status of your 2011 refund, see Refund Information on the next page.

Live Tax Help

Making the call. Call 1-800-829-1040 (TTY/TDD 1-800-829-4059). 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). Receive your order within 10 working days.

National Taxpayer Advocate Helpline

Call 1-877-777-4778.

Other Ways To Get Help

Walk-In

Mail

DVD

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 (TTY/TDD 1-800-829-4059). 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 version of the TeleTax topics listed in Section 6, later.
Interactive tax assistance (ITA) provides answers to a limited number of 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 over 12,000 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.

Volunteers in this program must adhere to strict quality and ethical standards and pass a certification test each year. VITA volunteers assist low to moderate income (generally under $50,000 in adjusted gross income) taxpayers and TCE volunteers assist elderly taxpayers (age 60 and older).

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 2010 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 contact us at 1-800-829-1040. 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 get face-to-face help solving tax problems every business day in our Taxpayer Assistance Centers. An employee can explain our letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, 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. The TTY/TDD number for telephone help is 1-800-829-4059. Braille materials are available at libraries that have special services for people with disabilities.

Tax services in other languages. To better serve taxpayers whose native language is not English, we have tax products and services in various languages.

For Spanish speaking taxpayers, we have:

Spanish Publication 17, El Impuesto Federal sobre los Ingresos, and
www.irs.gov/espanol.

We also offer a Basic Tax Responsibilities CD/DVD in the following languages.

Spanish.
Chinese.
Vietnamese.
Korean.
Russian.

To get a copy of this CD/DVD, call the National Distribution Center at 1-800-829-3676 and ask for Pub. 4580 in your language.

The IRS Taxpayer Assistance Centers provide over-the-phone interpreter assistance in more than 170 different languages. To find the number, see Everyday tax solutions above.

You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries. Also, some grocery stores, copy centers, city and county government offices, and credit unions have reproducible tax forms, instructions, and publications available to photocopy or print from a DVD.

Order tax forms, instructions, and publications from:

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

Receive your order within 10 working days after your request is received.

Buy IRS Pub. 1796, IRS Tax Products DVD, from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll-free to buy the DVD for $30 (plus a $6 handling fee). Price and handling fee are subject to change. The first release will ship early January 2012 and the final release will ship early March 2012.

Refund Information

You can go online to check the status of your refund 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status.

Go to IRS.gov and click on Where's My Refund. Have a copy of your tax return handy. You will need to provide 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.

Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.

If you do not have Internet access, you have two options.

Call 1-800-829-4477 24 hours a day, 7 days a week, for automated refund information.
You can check the status of your refund on the new IRS phone app. Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. IRS2Go is a new way to provide you with information and tools.

Do not send in a 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 numbers 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 on the next page.

Select the number of the topic you want to hear. Then, call 1-800-829-4477. Be ready to take notes.

Topics by Internet. TeleTax topics are also available at www.irs.gov/taxtopics.

TeleTax Topics

All topics are available in Spanish.

IRS Help Available

101

IRS services— Volunteer tax assistance, toll-free telephone, walk-in assistance, and outreach programs

102

Tax assistance for individuals with disabilities and the hearing impaired

103

Tax help for small businesses and self-employed

104

Taxpayer Advocate Service—Your Voice at the IRS

105

Armed Forces tax information

107

Tax relief in disaster situations

IRS Procedures

151

Your appeal rights

152

Refund information

153

What to do if you haven't filed your tax return

154

Forms W-2 and Form 1099-R (What to do if incorrect or not received)

155

Forms and publications—How to order

156

Copy of your tax return—How to get one

157

Change of address—How to notify IRS

158

Ensuring proper credit of payments

159

Prior year(s) Form W-2 (How to get a copy)

160

Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)

Collection

201

The collection process

202

Tax payment options

203

Refund Offsets: for unpaid child support, and certain federal, state, and unemployment compensation debts

204

Offers in compromise

205

Innocent spouse relief (including separation of liability and equitable relief)

206

Dishonored payments

Alternative Filing Methods

253

Substitute tax forms

254

How to choose a tax return preparer

255

Self-select PIN signature method for online registration

General Information

301

When, where, and how to file

303

Checklist of common errors when preparing your tax return

304

Extension of time to file your tax return

305

Recordkeeping

306

Penalty for underpayment of estimated tax

307

Backup withholding

308

Amended returns

309

Roth IRA contributions

310

Coverdell education savings accounts

311

Power of attorney information

312

Disclosure authorizations

313

Qualified tuition programs (QTPs)

Which Forms to File

352

Which form—1040, 1040A, or 1040EZ?

356

Decedents

Types of Income

401

Wages and salaries

403

Interest received

404

Dividends

407

Business income

409

Capital gains and losses

410

Pensions and annuities

411

Pensions—The general rule and the simplified method

412

Lump-sum distributions

413

Rollovers from retirement plans

414

Rental income and expenses

415

Renting residential and vacation property

416

Farming and fishing income

417

Earnings for clergy

418

Unemployment compensation

419

Gambling income and expenses

420

Bartering income

421

Scholarship and fellowship grants

423

Social security and equivalent railroad retirement benefits

424

401(k) plans

425

Passive activities— Losses and credits

427

Stock options

429

Traders in securities (information for Form 1040 filers)

430

Exchange of policyholder interest for stock

431

Canceled debt—Is it income or not?

Adjustments to Income

451

Individual retirement arrangements (IRAs)

452

Alimony paid

453

Bad debt deduction

455

Moving expenses

456

Student loan interest deduction

457

Tuition and fees deduction

458

Educator expense deduction

Itemized Deductions

501

Should I itemize?

502

Medical and dental expenses

503

Deductible taxes

504

Home mortgage points

505

Interest expense

506

Charitable contributions

508

Miscellaneous expenses

509

Business use of home

510

Business use of car

511

Business travel expenses

512

Business entertainment expenses

513

Educational expenses

514

Employee business expenses

515

Casualty, disaster, and theft losses (including federally declared disaster areas)

Tax Computation

551

Standard deduction

552

Tax and credits figured by the IRS

553

Tax on a child's investment income

554

Self-employment tax

556

Alternative minimum tax

557

Tax on early distributions from traditional and Roth IRAs

558

Tax on early distributions from retirement plans, other than IRAs

Tax Credits

601

Earned income credit (EIC)

602

Child and dependent care credit

607

Adoption credit and adoption assistance programs for 2010 and 2011

608

Excess social security and RRTA tax withheld

610

Retirement savings contributions credit

611

First-time homebuyer credit—Purchases made in 2008

612

First-time homebuyer credit—Purchases made in 2009, 2010, and 2011

IRS Notices

651

Notices—What to do

652

Notice of underreported income—CP 2000

653

IRS notices and bills, penalties, and interest charges

Basis of Assets, Depreciation, and Sale of Assets

701

Sale of your home

703

Basis of assets

704

Depreciation

705

Installment sales

Employer Tax Information

751

Social security and Medicare withholding rates

752

Form W-2—Where, when, and how to file

753

Form W-4— Employee's Withholding Allowance Certificate

755

Employer identification number (EIN)—How to apply

756

Employment taxes for household employees

757

Forms 941 and 944—Deposit requirements

758

Form 941— Employer's Quarterly Federal Tax Return and Form 944—Employer's Annual Federal Tax Return

759

A business credit is available for qualified employers under the “HIRE Act” of 2010

761

Tips—Withholding and reporting

762

Independent contractor vs. employee

763

The “Affordable Care Act” of 2010 offers employers new tax deductions and credits

Electronic Media Filers—1099 Series and Related Information Returns

801

Who must file electronically

802

Applications, forms, and information

803

Waivers and extensions

804

Test files and combined federal and state filing

805

Electronic filing of information returns

Tax Information for Aliens and U.S. Citizens Living Abroad

851

Resident and nonresident aliens

856

Foreign tax credit

857

Individual taxpayer identification number (ITIN)— Form W-7

858

Alien tax clearance

Tax Information for Residents of Puerto Rico

901

Is a person with income from Puerto Rican sources required to file a U.S. federal income tax return?

902

Credits and deductions for taxpayers with Puerto Rican source income that is exempt from U.S. tax

903

Federal employment tax in Puerto Rico

904

Tax assistance for residents of Puerto Rico

Topic numbers are effective
January 1, 2012.

2011 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 $3,516. 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	854	853
8,550	8,600	861	858
8,600	8,650	869	863
8,650	8,700	876	868
8,700	8,750	884	873
8,750	8,800	891	878
8,800	8,850	899	883
8,850	8,900	906	888
8,900	8,950	914	893
8,950	9,000	921	898
9,000
9,000	9,050	929	903
9,050	9,100	936	908
9,100	9,150	944	913
9,150	9,200	951	918
9,200	9,250	959	923
9,250	9,300	966	928
9,300	9,350	974	933
9,350	9,400	981	938
9,400	9,450	989	943
9,450	9,500	996	948
9,500	9,550	1,004	953
9,550	9,600	1,011	958
9,600	9,650	1,019	963
9,650	9,700	1,026	968
9,700	9,750	1,034	973
9,750	9,800	1,041	978
9,800	9,850	1,049	983
9,850	9,900	1,056	988
9,900	9,950	1,064	993
9,950	10,000	1,071	998
10,000
10,000	10,050	1,079	1,003
10,050	10,100	1,086	1,008
10,100	10,150	1,094	1,013
10,150	10,200	1,101	1,018
10,200	10,250	1,109	1,023
10,250	10,300	1,116	1,028
10,300	10,350	1,124	1,033
10,350	10,400	1,131	1,038
10,400	10,450	1,139	1,043
10,450	10,500	1,146	1,048
10,500	10,550	1,154	1,053
10,550	10,600	1,161	1,058
10,600	10,650	1,169	1,063
10,650	10,700	1,176	1,068
10,700	10,750	1,184	1,073
10,750	10,800	1,191	1,078
10,800	10,850	1,199	1,083
10,850	10,900	1,206	1,088
10,900	10,950	1,214	1,093
10,950	11,000	1,221	1,098
11,000
11,000	11,050	1,229	1,103
11,050	11,100	1,236	1,108
11,100	11,150	1,244	1,113
11,150	11,200	1,251	1,118
11,200	11,250	1,259	1,123
11,250	11,300	1,266	1,128
11,300	11,350	1,274	1,133
11,350	11,400	1,281	1,138
11,400	11,450	1,289	1,143
11,450	11,500	1,296	1,148
11,500	11,550	1,304	1,153
11,550	11,600	1,311	1,158
11,600	11,650	1,319	1,163
11,650	11,700	1,326	1,168
11,700	11,750	1,334	1,173
11,750	11,800	1,341	1,178
11,800	11,850	1,349	1,183
11,850	11,900	1,356	1,188
11,900	11,950	1,364	1,193
11,950	12,000	1,371	1,198
12,000
12,000	12,050	1,379	1,203
12,050	12,100	1,386	1,208
12,100	12,150	1,394	1,213
12,150	12,200	1,401	1,218
12,200	12,250	1,409	1,223
12,250	12,300	1,416	1,228
12,300	12,350	1,424	1,233
12,350	12,400	1,431	1,238
12,400	12,450	1,439	1,243
12,450	12,500	1,446	1,248
12,500	12,550	1,454	1,253
12,550	12,600	1,461	1,258
12,600	12,650	1,469	1,263
12,650	12,700	1,476	1,268
12,700	12,750	1,484	1,273
12,750	12,800	1,491	1,278
12,800	12,850	1,499	1,283
12,850	12,900	1,506	1,288
12,900	12,950	1,514	1,293
12,950	13,000	1,521	1,298
13,000
13,000	13,050	1,529	1,303
13,050	13,100	1,536	1,308
13,100	13,150	1,544	1,313
13,150	13,200	1,551	1,318
13,200	13,250	1,559	1,323
13,250	13,300	1,566	1,328
13,300	13,350	1,574	1,333
13,350	13,400	1,581	1,338
13,400	13,450	1,589	1,343
13,450	13,500	1,596	1,348
13,500	13,550	1,604	1,353
13,550	13,600	1,611	1,358
13,600	13,650	1,619	1,363
13,650	13,700	1,626	1,368
13,700	13,750	1,634	1,373
13,750	13,800	1,641	1,378
13,800	13,850	1,649	1,383
13,850	13,900	1,656	1,388
13,900	13,950	1,664	1,393
13,950	14,000	1,671	1,398
14,000
14,000	14,050	1,679	1,403
14,050	14,100	1,686	1,408
14,100	14,150	1,694	1,413
14,150	14,200	1,701	1,418
14,200	14,250	1,709	1,423
14,250	14,300	1,716	1,428
14,300	14,350	1,724	1,433
14,350	14,400	1,731	1,438
14,400	14,450	1,739	1,443
14,450	14,500	1,746	1,448
14,500	14,550	1,754	1,453
14,550	14,600	1,761	1,458
14,600	14,650	1,769	1,463
14,650	14,700	1,776	1,468
14,700	14,750	1,784	1,473
14,750	14,800	1,791	1,478
14,800	14,850	1,799	1,483
14,850	14,900	1,806	1,488
14,900	14,950	1,814	1,493
14,950	15,000	1,821	1,498
15,000
15,000	15,050	1,829	1,503
15,050	15,100	1,836	1,508
15,100	15,150	1,844	1,513
15,150	15,200	1,851	1,518
15,200	15,250	1,859	1,523
15,250	15,300	1,866	1,528
15,300	15,350	1,874	1,533
15,350	15,400	1,881	1,538
15,400	15,450	1,889	1,543
15,450	15,500	1,896	1,548
15,500	15,550	1,904	1,553
15,550	15,600	1,911	1,558
15,600	15,650	1,919	1,563
15,650	15,700	1,926	1,568
15,700	15,750	1,934	1,573
15,750	15,800	1,941	1,578
15,800	15,850	1,949	1,583
15,850	15,900	1,956	1,588
15,900	15,950	1,964	1,593
15,950	16,000	1,971	1,598
16,000
16,000	16,050	1,979	1,603
16,050	16,100	1,986	1,608
16,100	16,150	1,994	1,613
16,150	16,200	2,001	1,618
16,200	16,250	2,009	1,623
16,250	16,300	2,016	1,628
16,300	16,350	2,024	1,633
16,350	16,400	2,031	1,638
16,400	16,450	2,039	1,643
16,450	16,500	2,046	1,648
16,500	16,550	2,054	1,653
16,550	16,600	2,061	1,658
16,600	16,650	2,069	1,663
16,650	16,700	2,076	1,668
16,700	16,750	2,084	1,673
16,750	16,800	2,091	1,678
16,800	16,850	2,099	1,683
16,850	16,900	2,106	1,688
16,900	16,950	2,114	1,693
16,950	17,000	2,121	1,698
17,000
17,000	17,050	2,129	1,704
17,050	17,100	2,136	1,711
17,100	17,150	2,144	1,719
17,150	17,200	2,151	1,726
17,200	17,250	2,159	1,734
17,250	17,300	2,166	1,741
17,300	17,350	2,174	1,749
17,350	17,400	2,181	1,756
17,400	17,450	2,189	1,764
17,450	17,500	2,196	1,771
17,500	17,550	2,204	1,779
17,550	17,600	2,211	1,786
17,600	17,650	2,219	1,794
17,650	17,700	2,226	1,801
17,700	17,750	2,234	1,809
17,750	17,800	2,241	1,816
17,800	17,850	2,249	1,824
17,850	17,900	2,256	1,831
17,900	17,950	2,264	1,839
17,950	18,000	2,271	1,846
18,000
18,000	18,050	2,279	1,854
18,050	18,100	2,286	1,861
18,100	18,150	2,294	1,869
18,150	18,200	2,301	1,876
18,200	18,250	2,309	1,884
18,250	18,300	2,316	1,891
18,300	18,350	2,324	1,899
18,350	18,400	2,331	1,906
18,400	18,450	2,339	1,914
18,450	18,500	2,346	1,921
18,500	18,550	2,354	1,929
18,550	18,600	2,361	1,936
18,600	18,650	2,369	1,944
18,650	18,700	2,376	1,951
18,700	18,750	2,384	1,959
18,750	18,800	2,391	1,966
18,800	18,850	2,399	1,974
18,850	18,900	2,406	1,981
18,900	18,950	2,414	1,989
18,950	19,000	2,421	1,996
19,000
19,000	19,050	2,429	2,004
19,050	19,100	2,436	2,011
19,100	19,150	2,444	2,019
19,150	19,200	2,451	2,026
19,200	19,250	2,459	2,034
19,250	19,300	2,466	2,041
19,300	19,350	2,474	2,049
19,350	19,400	2,481	2,056
19,400	19,450	2,489	2,064
19,450	19,500	2,496	2,071
19,500	19,550	2,504	2,079
19,550	19,600	2,511	2,086
19,600	19,650	2,519	2,094
19,650	19,700	2,526	2,101
19,700	19,750	2,534	2,109
19,750	19,800	2,541	2,116
19,800	19,850	2,549	2,124
19,850	19,900	2,556	2,131
19,900	19,950	2,564	2,139
19,950	20,000	2,571	2,146
20,000
20,000	20,050	2,579	2,154
20,050	20,100	2,586	2,161
20,100	20,150	2,594	2,169
20,150	20,200	2,601	2,176
20,200	20,250	2,609	2,184
20,250	20,300	2,616	2,191
20,300	20,350	2,624	2,199
20,350	20,400	2,631	2,206
20,400	20,450	2,639	2,214
20,450	20,500	2,646	2,221
20,500	20,550	2,654	2,229
20,550	20,600	2,661	2,236
20,600	20,650	2,669	2,244
20,650	20,700	2,676	2,251
20,700	20,750	2,684	2,259
20,750	20,800	2,691	2,266
20,800	20,850	2,699	2,274
20,850	20,900	2,706	2,281
20,900	20,950	2,714	2,289
20,950	21,000	2,721	2,296
21,000
21,000	21,050	2,729	2,304
21,050	21,100	2,736	2,311
21,100	21,150	2,744	2,319
21,150	21,200	2,751	2,326
21,200	21,250	2,759	2,334
21,250	21,300	2,766	2,341
21,300	21,350	2,774	2,349
21,350	21,400	2,781	2,356
21,400	21,450	2,789	2,364
21,450	21,500	2,796	2,371
21,500	21,550	2,804	2,379
21,550	21,600	2,811	2,386
21,600	21,650	2,819	2,394
21,650	21,700	2,826	2,401
21,700	21,750	2,834	2,409
21,750	21,800	2,841	2,416
21,800	21,850	2,849	2,424
21,850	21,900	2,856	2,431
21,900	21,950	2,864	2,439
21,950	22,000	2,871	2,446
22,000
22,000	22,050	2,879	2,454
22,050	22,100	2,886	2,461
22,100	22,150	2,894	2,469
22,150	22,200	2,901	2,476
22,200	22,250	2,909	2,484
22,250	22,300	2,916	2,491
22,300	22,350	2,924	2,499
22,350	22,400	2,931	2,506
22,400	22,450	2,939	2,514
22,450	22,500	2,946	2,521
22,500	22,550	2,954	2,529
22,550	22,600	2,961	2,536
22,600	22,650	2,969	2,544
22,650	22,700	2,976	2,551
22,700	22,750	2,984	2,559
22,750	22,800	2,991	2,566
22,800	22,850	2,999	2,574
22,850	22,900	3,006	2,581
22,900	22,950	3,014	2,589
22,950	23,000	3,021	2,596
23,000
23,000	23,050	3,029	2,604
23,050	23,100	3,036	2,611
23,100	23,150	3,044	2,619
23,150	23,200	3,051	2,626
23,200	23,250	3,059	2,634
23,250	23,300	3,066	2,641
23,300	23,350	3,074	2,649
23,350	23,400	3,081	2,656
23,400	23,450	3,089	2,664
23,450	23,500	3,096	2,671
23,500	23,550	3,104	2,679
23,550	23,600	3,111	2,686
23,600	23,650	3,119	2,694
23,650	23,700	3,126	2,701
23,700	23,750	3,134	2,709
23,750	23,800	3,141	2,716
23,800	23,850	3,149	2,724
23,850	23,900	3,156	2,731
23,900	23,950	3,164	2,739
23,950	24,000	3,171	2,746
24,000
24,000	24,050	3,179	2,754
24,050	24,100	3,186	2,761
24,100	24,150	3,194	2,769
24,150	24,200	3,201	2,776
24,200	24,250	3,209	2,784
24,250	24,300	3,216	2,791
24,300	24,350	3,224	2,799
24,350	24,400	3,231	2,806
24,400	24,450	3,239	2,814
24,450	24,500	3,246	2,821
24,500	24,550	3,254	2,829
24,550	24,600	3,261	2,836
24,600	24,650	3,269	2,844
24,650	24,700	3,276	2,851
24,700	24,750	3,284	2,859
24,750	24,800	3,291	2,866
24,800	24,850	3,299	2,874
24,850	24,900	3,306	2,881
24,900	24,950	3,314	2,889
24,950	25,000	3,321	2,896
25,000
25,000	25,050	3,329	2,904
25,050	25,100	3,336	2,911
25,100	25,150	3,344	2,919
25,150	25,200	3,351	2,926
25,200	25,250	3,359	2,934
25,250	25,300	3,366	2,941
25,300	25,350	3,374	2,949
25,350	25,400	3,381	2,956
25,400	25,450	3,389	2,964
25,450	25,500	3,396	2,971
25,500	25,550	3,404	2,979
25,550	25,600	3,411	2,986
25,600	25,650	3,419	2,994
25,650	25,700	3,426	3,001
25,700	25,750	3,434	3,009
25,750	25,800	3,441	3,016
25,800	25,850	3,449	3,024
25,850	25,900	3,456	3,031
25,900	25,950	3,464	3,039
25,950	26,000	3,471	3,046
26,000
26,000	26,050	3,479	3,054
26,050	26,100	3,486	3,061
26,100	26,150	3,494	3,069
26,150	26,200	3,501	3,076
26,200	26,250	3,509	3,084
26,250	26,300	3,516	3,091
26,300	26,350	3,524	3,099
26,350	26,400	3,531	3,106
26,400	26,450	3,539	3,114
26,450	26,500	3,546	3,121
26,500	26,550	3,554	3,129
26,550	26,600	3,561	3,136
26,600	26,650	3,569	3,144
26,650	26,700	3,576	3,151
26,700	26,750	3,584	3,159
26,750	26,800	3,591	3,166
26,800	26,850	3,599	3,174
26,850	26,900	3,606	3,181
26,900	26,950	3,614	3,189
26,950	27,000	3,621	3,196
27,000
27,000	27,050	3,629	3,204
27,050	27,100	3,636	3,211
27,100	27,150	3,644	3,219
27,150	27,200	3,651	3,226
27,200	27,250	3,659	3,234
27,250	27,300	3,666	3,241
27,300	27,350	3,674	3,249
27,350	27,400	3,681	3,256
27,400	27,450	3,689	3,264
27,450	27,500	3,696	3,271
27,500	27,550	3,704	3,279
27,550	27,600	3,711	3,286
27,600	27,650	3,719	3,294
27,650	27,700	3,726	3,301
27,700	27,750	3,734	3,309
27,750	27,800	3,741	3,316
27,800	27,850	3,749	3,324
27,850	27,900	3,756	3,331
27,900	27,950	3,764	3,339
27,950	28,000	3,771	3,346
28,000
28,000	28,050	3,779	3,354
28,050	28,100	3,786	3,361
28,100	28,150	3,794	3,369
28,150	28,200	3,801	3,376
28,200	28,250	3,809	3,384
28,250	28,300	3,816	3,391
28,300	28,350	3,824	3,399
28,350	28,400	3,831	3,406
28,400	28,450	3,839	3,414
28,450	28,500	3,846	3,421
28,500	28,550	3,854	3,429
28,550	28,600	3,861	3,436
28,600	28,650	3,869	3,444
28,650	28,700	3,876	3,451
28,700	28,750	3,884	3,459
28,750	28,800	3,891	3,466
28,800	28,850	3,899	3,474
28,850	28,900	3,906	3,481
28,900	28,950	3,914	3,489
28,950	29,000	3,921	3,496
29,000
29,000	29,050	3,929	3,504
29,050	29,100	3,936	3,511
29,100	29,150	3,944	3,519
29,150	29,200	3,951	3,526
29,200	29,250	3,959	3,534
29,250	29,300	3,966	3,541
29,300	29,350	3,974	3,549
29,350	29,400	3,981	3,556
29,400	29,450	3,989	3,564
29,450	29,500	3,996	3,571
29,500	29,550	4,004	3,579
29,550	29,600	4,011	3,586
29,600	29,650	4,019	3,594
29,650	29,700	4,026	3,601
29,700	29,750	4,034	3,609
29,750	29,800	4,041	3,616
29,800	29,850	4,049	3,624
29,850	29,900	4,056	3,631
29,900	29,950	4,064	3,639
29,950	30,000	4,071	3,646
30,000
30,000	30,050	4,079	3,654
30,050	30,100	4,086	3,661
30,100	30,150	4,094	3,669
30,150	30,200	4,101	3,676
30,200	30,250	4,109	3,684
30,250	30,300	4,116	3,691
30,300	30,350	4,124	3,699
30,350	30,400	4,131	3,706
30,400	30,450	4,139	3,714
30,450	30,500	4,146	3,721
30,500	30,550	4,154	3,729
30,550	30,600	4,161	3,736
30,600	30,650	4,169	3,744
30,650	30,700	4,176	3,751
30,700	30,750	4,184	3,759
30,750	30,800	4,191	3,766
30,800	30,850	4,199	3,774
30,850	30,900	4,206	3,781
30,900	30,950	4,214	3,789
30,950	31,000	4,221	3,796
31,000
31,000	31,050	4,229	3,804
31,050	31,100	4,236	3,811
31,100	31,150	4,244	3,819
31,150	31,200	4,251	3,826
31,200	31,250	4,259	3,834
31,250	31,300	4,266	3,841
31,300	31,350	4,274	3,849
31,350	31,400	4,281	3,856
31,400	31,450	4,289	3,864
31,450	31,500	4,296	3,871
31,500	31,550	4,304	3,879
31,550	31,600	4,311	3,886
31,600	31,650	4,319	3,894
31,650	31,700	4,326	3,901
31,700	31,750	4,334	3,909
31,750	31,800	4,341	3,916
31,800	31,850	4,349	3,924
31,850	31,900	4,356	3,931
31,900	31,950	4,364	3,939
31,950	32,000	4,371	3,946
32,000
32,000	32,050	4,379	3,954
32,050	32,100	4,386	3,961
32,100	32,150	4,394	3,969
32,150	32,200	4,401	3,976
32,200	32,250	4,409	3,984
32,250	32,300	4,416	3,991
32,300	32,350	4,424	3,999
32,350	32,400	4,431	4,006
32,400	32,450	4,439	4,014
32,450	32,500	4,446	4,021
32,500	32,550	4,454	4,029
32,550	32,600	4,461	4,036
32,600	32,650	4,469	4,044
32,650	32,700	4,476	4,051
32,700	32,750	4,484	4,059
32,750	32,800	4,491	4,066
32,800	32,850	4,499	4,074
32,850	32,900	4,506	4,081
32,900	32,950	4,514	4,089
32,950	33,000	4,521	4,096
33,000
33,000	33,050	4,529	4,104
33,050	33,100	4,536	4,111
33,100	33,150	4,544	4,119
33,150	33,200	4,551	4,126
33,200	33,250	4,559	4,134
33,250	33,300	4,566	4,141
33,300	33,350	4,574	4,149
33,350	33,400	4,581	4,156
33,400	33,450	4,589	4,164
33,450	33,500	4,596	4,171
33,500	33,550	4,604	4,179
33,550	33,600	4,611	4,186
33,600	33,650	4,619	4,194
33,650	33,700	4,626	4,201
33,700	33,750	4,634	4,209
33,750	33,800	4,641	4,216
33,800	33,850	4,649	4,224
33,850	33,900	4,656	4,231
33,900	33,950	4,664	4,239
33,950	34,000	4,671	4,246
34,000
34,000	34,050	4,679	4,254
34,050	34,100	4,686	4,261
34,100	34,150	4,694	4,269
34,150	34,200	4,701	4,276
34,200	34,250	4,709	4,284
34,250	34,300	4,716	4,291
34,300	34,350	4,724	4,299
34,350	34,400	4,731	4,306
34,400	34,450	4,739	4,314
34,450	34,500	4,746	4,321
34,500	34,550	4,756	4,329
34,550	34,600	4,769	4,336
34,600	34,650	4,781	4,344
34,650	34,700	4,794	4,351
34,700	34,750	4,806	4,359
34,750	34,800	4,819	4,366
34,800	34,850	4,831	4,374
34,850	34,900	4,844	4,381
34,900	34,950	4,856	4,389
34,950	35,000	4,869	4,396
35,000
35,000	35,050	4,881	4,404
35,050	35,100	4,894	4,411
35,100	35,150	4,906	4,419
35,150	35,200	4,919	4,426
35,200	35,250	4,931	4,434
35,250	35,300	4,944	4,441
35,300	35,350	4,956	4,449
35,350	35,400	4,969	4,456
35,400	35,450	4,981	4,464
35,450	35,500	4,994	4,471
35,500	35,550	5,006	4,479
35,550	35,600	5,019	4,486
35,600	35,650	5,031	4,494
35,650	35,700	5,044	4,501
35,700	35,750	5,056	4,509
35,750	35,800	5,069	4,516
35,800	35,850	5,081	4,524
35,850	35,900	5,094	4,531
35,900	35,950	5,106	4,539
35,950	36,000	5,119	4,546
36,000
36,000	36,050	5,131	4,554
36,050	36,100	5,144	4,561
36,100	36,150	5,156	4,569
36,150	36,200	5,169	4,576
36,200	36,250	5,181	4,584
36,250	36,300	5,194	4,591
36,300	36,350	5,206	4,599
36,350	36,400	5,219	4,606
36,400	36,450	5,231	4,614
36,450	36,500	5,244	4,621
36,500	36,550	5,256	4,629
36,550	36,600	5,269	4,636
36,600	36,650	5,281	4,644
36,650	36,700	5,294	4,651
36,700	36,750	5,306	4,659
36,750	36,800	5,319	4,666
36,800	36,850	5,331	4,674
36,850	36,900	5,344	4,681
36,900	36,950	5,356	4,689
36,950	37,000	5,369	4,696
37,000
37,000	37,050	5,381	4,704
37,050	37,100	5,394	4,711
37,100	37,150	5,406	4,719
37,150	37,200	5,419	4,726
37,200	37,250	5,431	4,734
37,250	37,300	5,444	4,741
37,300	37,350	5,456	4,749
37,350	37,400	5,469	4,756
37,400	37,450	5,481	4,764
37,450	37,500	5,494	4,771
37,500	37,550	5,506	4,779
37,550	37,600	5,519	4,786
37,600	37,650	5,531	4,794
37,650	37,700	5,544	4,801
37,700	37,750	5,556	4,809
37,750	37,800	5,569	4,816
37,800	37,850	5,581	4,824
37,850	37,900	5,594	4,831
37,900	37,950	5,606	4,839
37,950	38,000	5,619	4,846
38,000
38,000	38,050	5,631	4,854
38,050	38,100	5,644	4,861
38,100	38,150	5,656	4,869
38,150	38,200	5,669	4,876
38,200	38,250	5,681	4,884
38,250	38,300	5,694	4,891
38,300	38,350	5,706	4,899
38,350	38,400	5,719	4,906
38,400	38,450	5,731	4,914
38,450	38,500	5,744	4,921
38,500	38,550	5,756	4,929
38,550	38,600	5,769	4,936
38,600	38,650	5,781	4,944
38,650	38,700	5,794	4,951
38,700	38,750	5,806	4,959
38,750	38,800	5,819	4,966
38,800	38,850	5,831	4,974
38,850	38,900	5,844	4,981
38,900	38,950	5,856	4,989
38,950	39,000	5,869	4,996
39,000
39,000	39,050	5,881	5,004
39,050	39,100	5,894	5,011
39,100	39,150	5,906	5,019
39,150	39,200	5,919	5,026
39,200	39,250	5,931	5,034
39,250	39,300	5,944	5,041
39,300	39,350	5,956	5,049
39,350	39,400	5,969	5,056
39,400	39,450	5,981	5,064
39,450	39,500	5,994	5,071
39,500	39,550	6,006	5,079
39,550	39,600	6,019	5,086
39,600	39,650	6,031	5,094
39,650	39,700	6,044	5,101
39,700	39,750	6,056	5,109
39,750	39,800	6,069	5,116
39,800	39,850	6,081	5,124
39,850	39,900	6,094	5,131
39,900	39,950	6,106	5,139
39,950	40,000	6,119	5,146
40,000
40,000	40,050	6,131	5,154
40,050	40,100	6,144	5,161
40,100	40,150	6,156	5,169
40,150	40,200	6,169	5,176
40,200	40,250	6,181	5,184
40,250	40,300	6,194	5,191
40,300	40,350	6,206	5,199
40,350	40,400	6,219	5,206
40,400	40,450	6,231	5,214
40,450	40,500	6,244	5,221
40,500	40,550	6,256	5,229
40,550	40,600	6,269	5,236
40,600	40,650	6,281	5,244
40,650	40,700	6,294	5,251
40,700	40,750	6,306	5,259
40,750	40,800	6,319	5,266
40,800	40,850	6,331	5,274
40,850	40,900	6,344	5,281
40,900	40,950	6,356	5,289
40,950	41,000	6,369	5,296
41,000
41,000	41,050	6,381	5,304
41,050	41,100	6,394	5,311
41,100	41,150	6,406	5,319
41,150	41,200	6,419	5,326
41,200	41,250	6,431	5,334
41,250	41,300	6,444	5,341
41,300	41,350	6,456	5,349
41,350	41,400	6,469	5,356
41,400	41,450	6,481	5,364
41,450	41,500	6,494	5,371
41,500	41,550	6,506	5,379
41,550	41,600	6,519	5,386
41,600	41,650	6,531	5,394
41,650	41,700	6,544	5,401
41,700	41,750	6,556	5,409
41,750	41,800	6,569	5,416
41,800	41,850	6,581	5,424
41,850	41,900	6,594	5,431
41,900	41,950	6,606	5,439
41,950	42,000	6,619	5,446
42,000
42,000	42,050	6,631	5,454
42,050	42,100	6,644	5,461
42,100	42,150	6,656	5,469
42,150	42,200	6,669	5,476
42,200	42,250	6,681	5,484
42,250	42,300	6,694	5,491
42,300	42,350	6,706	5,499
42,350	42,400	6,719	5,506
42,400	42,450	6,731	5,514
42,450	42,500	6,744	5,521
42,500	42,550	6,756	5,529
42,550	42,600	6,769	5,536
42,600	42,650	6,781	5,544
42,650	42,700	6,794	5,551
42,700	42,750	6,806	5,559
42,750	42,800	6,819	5,566
42,800	42,850	6,831	5,574
42,850	42,900	6,844	5,581
42,900	42,950	6,856	5,589
42,950	43,000	6,869	5,596
43,000
43,000	43,050	6,881	5,604
43,050	43,100	6,894	5,611
43,100	43,150	6,906	5,619
43,150	43,200	6,919	5,626
43,200	43,250	6,931	5,634
43,250	43,300	6,944	5,641
43,300	43,350	6,956	5,649
43,350	43,400	6,969	5,656
43,400	43,450	6,981	5,664
43,450	43,500	6,994	5,671
43,500	43,550	7,006	5,679
43,550	43,600	7,019	5,686
43,600	43,650	7,031	5,694
43,650	43,700	7,044	5,701
43,700	43,750	7,056	5,709
43,750	43,800	7,069	5,716
43,800	43,850	7,081	5,724
43,850	43,900	7,094	5,731
43,900	43,950	7,106	5,739
43,950	44,000	7,119	5,746
44,000
44,000	44,050	7,131	5,754
44,050	44,100	7,144	5,761
44,100	44,150	7,156	5,769
44,150	44,200	7,169	5,776
44,200	44,250	7,181	5,784
44,250	44,300	7,194	5,791
44,300	44,350	7,206	5,799
44,350	44,400	7,219	5,806
44,400	44,450	7,231	5,814
44,450	44,500	7,244	5,821
44,500	44,550	7,256	5,829
44,550	44,600	7,269	5,836
44,600	44,650	7,281	5,844
44,650	44,700	7,294	5,851
44,700	44,750	7,306	5,859
44,750	44,800	7,319	5,866
44,800	44,850	7,331	5,874
44,850	44,900	7,344	5,881
44,900	44,950	7,356	5,889
44,950	45,000	7,369	5,896
45,000
45,000	45,050	7,381	5,904
45,050	45,100	7,394	5,911
45,100	45,150	7,406	5,919
45,150	45,200	7,419	5,926
45,200	45,250	7,431	5,934
45,250	45,300	7,444	5,941
45,300	45,350	7,456	5,949
45,350	45,400	7,469	5,956
45,400	45,450	7,481	5,964
45,450	45,500	7,494	5,971
45,500	45,550	7,506	5,979
45,550	45,600	7,519	5,986
45,600	45,650	7,531	5,994
45,650	45,700	7,544	6,001
45,700	45,750	7,556	6,009
45,750	45,800	7,569	6,016
45,800	45,850	7,581	6,024
45,850	45,900	7,594	6,031
45,900	45,950	7,606	6,039
45,950	46,000	7,619	6,046
46,000
46,000	46,050	7,631	6,054
46,050	46,100	7,644	6,061
46,100	46,150	7,656	6,069
46,150	46,200	7,669	6,076
46,200	46,250	7,681	6,084
46,250	46,300	7,694	6,091
46,300	46,350	7,706	6,099
46,350	46,400	7,719	6,106
46,400	46,450	7,731	6,114
46,450	46,500	7,744	6,121
46,500	46,550	7,756	6,129
46,550	46,600	7,769	6,136
46,600	46,650	7,781	6,144
46,650	46,700	7,794	6,151
46,700	46,750	7,806	6,159
46,750	46,800	7,819	6,166
46,800	46,850	7,831	6,174
46,850	46,900	7,844	6,181
46,900	46,950	7,856	6,189
46,950	47,000	7,869	6,196
47,000
47,000	47,050	7,881	6,204
47,050	47,100	7,894	6,211
47,100	47,150	7,906	6,219
47,150	47,200	7,919	6,226
47,200	47,250	7,931	6,234
47,250	47,300	7,944	6,241
47,300	47,350	7,956	6,249
47,350	47,400	7,969	6,256
47,400	47,450	7,981	6,264
47,450	47,500	7,994	6,271
47,500	47,550	8,006	6,279
47,550	47,600	8,019	6,286
47,600	47,650	8,031	6,294
47,650	47,700	8,044	6,301
47,700	47,750	8,056	6,309
47,750	47,800	8,069	6,316
47,800	47,850	8,081	6,324
47,850	47,900	8,094	6,331
47,900	47,950	8,106	6,339
47,950	48,000	8,119	6,346
48,000
48,000	48,050	8,131	6,354
48,050	48,100	8,144	6,361
48,100	48,150	8,156	6,369
48,150	48,200	8,169	6,376
48,200	48,250	8,181	6,384
48,250	48,300	8,194	6,391
48,300	48,350	8,206	6,399
48,350	48,400	8,219	6,406
48,400	48,450	8,231	6,414
48,450	48,500	8,244	6,421
48,500	48,550	8,256	6,429
48,550	48,600	8,269	6,436
48,600	48,650	8,281	6,444
48,650	48,700	8,294	6,451
48,700	48,750	8,306	6,459
48,750	48,800	8,319	6,466
48,800	48,850	8,331	6,474
48,850	48,900	8,344	6,481
48,900	48,950	8,356	6,489
48,950	49,000	8,369	6,496
49,000
49,000	49,050	8,381	6,504
49,050	49,100	8,394	6,511
49,100	49,150	8,406	6,519
49,150	49,200	8,419	6,526
49,200	49,250	8,431	6,534
49,250	49,300	8,444	6,541
49,300	49,350	8,456	6,549
49,350	49,400	8,469	6,556
49,400	49,450	8,481	6,564
49,450	49,500	8,494	6,571
49,500	49,550	8,506	6,579
49,550	49,600	8,519	6,586
49,600	49,650	8,531	6,594
49,650	49,700	8,544	6,601
49,700	49,750	8,556	6,609
49,750	49,800	8,569	6,616
49,800	49,850	8,581	6,624
49,850	49,900	8,594	6,631
49,900	49,950	8,606	6,639
49,950	50,000	8,619	6,646
50,000
50,000	50,050	8,631	6,654
50,050	50,100	8,644	6,661
50,100	50,150	8,656	6,669
50,150	50,200	8,669	6,676
50,200	50,250	8,681	6,684
50,250	50,300	8,694	6,691
50,300	50,350	8,706	6,699
50,350	50,400	8,719	6,706
50,400	50,450	8,731	6,714
50,450	50,500	8,744	6,721
50,500	50,550	8,756	6,729
50,550	50,600	8,769	6,736
50,600	50,650	8,781	6,744
50,650	50,700	8,794	6,751
50,700	50,750	8,806	6,759
50,750	50,800	8,819	6,766
50,800	50,850	8,831	6,774
50,850	50,900	8,844	6,781
50,900	50,950	8,856	6,789
50,950	51,000	8,869	6,796
51,000
51,000	51,050	8,881	6,804
51,050	51,100	8,894	6,811
51,100	51,150	8,906	6,819
51,150	51,200	8,919	6,826
51,200	51,250	8,931	6,834
51,250	51,300	8,944	6,841
51,300	51,350	8,956	6,849
51,350	51,400	8,969	6,856
51,400	51,450	8,981	6,864
51,450	51,500	8,994	6,871
51,500	51,550	9,006	6,879
51,550	51,600	9,019	6,886
51,600	51,650	9,031	6,894
51,650	51,700	9,044	6,901
51,700	51,750	9,056	6,909
51,750	51,800	9,069	6,916
51,800	51,850	9,081	6,924
51,850	51,900	9,094	6,931
51,900	51,950	9,106	6,939
51,950	52,000	9,119	6,946
52,000
52,000	52,050	9,131	6,954
52,050	52,100	9,144	6,961
52,100	52,150	9,156	6,969
52,150	52,200	9,169	6,976
52,200	52,250	9,181	6,984
52,250	52,300	9,194	6,991
52,300	52,350	9,206	6,999
52,350	52,400	9,219	7,006
52,400	52,450	9,231	7,014
52,450	52,500	9,244	7,021
52,500	52,550	9,256	7,029
52,550	52,600	9,269	7,036
52,600	52,650	9,281	7,044
52,650	52,700	9,294	7,051
52,700	52,750	9,306	7,059
52,750	52,800	9,319	7,066
52,800	52,850	9,331	7,074
52,850	52,900	9,344	7,081
52,900	52,950	9,356	7,089
52,950	53,000	9,369	7,096
53,000
53,000	53,050	9,381	7,104
53,050	53,100	9,394	7,111
53,100	53,150	9,406	7,119
53,150	53,200	9,419	7,126
53,200	53,250	9,431	7,134
53,250	53,300	9,444	7,141
53,300	53,350	9,456	7,149
53,350	53,400	9,469	7,156
53,400	53,450	9,481	7,164
53,450	53,500	9,494	7,171
53,500	53,550	9,506	7,179
53,550	53,600	9,519	7,186
53,600	53,650	9,531	7,194
53,650	53,700	9,544	7,201
53,700	53,750	9,556	7,209
53,750	53,800	9,569	7,216
53,800	53,850	9,581	7,224
53,850	53,900	9,594	7,231
53,900	53,950	9,606	7,239
53,950	54,000	9,619	7,246
54,000
54,000	54,050	9,631	7,254
54,050	54,100	9,644	7,261
54,100	54,150	9,656	7,269
54,150	54,200	9,669	7,276
54,200	54,250	9,681	7,284
54,250	54,300	9,694	7,291
54,300	54,350	9,706	7,299
54,350	54,400	9,719	7,306
54,400	54,450	9,731	7,314
54,450	54,500	9,744	7,321
54,500	54,550	9,756	7,329
54,550	54,600	9,769	7,336
54,600	54,650	9,781	7,344
54,650	54,700	9,794	7,351
54,700	54,750	9,806	7,359
54,750	54,800	9,819	7,366
54,800	54,850	9,831	7,374
54,850	54,900	9,844	7,381
54,900	54,950	9,856	7,389
54,950	55,000	9,869	7,396
55,000
55,000	55,050	9,881	7,404
55,050	55,100	9,894	7,411
55,100	55,150	9,906	7,419
55,150	55,200	9,919	7,426
55,200	55,250	9,931	7,434
55,250	55,300	9,944	7,441
55,300	55,350	9,956	7,449
55,350	55,400	9,969	7,456
55,400	55,450	9,981	7,464
55,450	55,500	9,994	7,471
55,500	55,550	10,006	7,479
55,550	55,600	10,019	7,486
55,600	55,650	10,031	7,494
55,650	55,700	10,044	7,501
55,700	55,750	10,056	7,509
55,750	55,800	10,069	7,516
55,800	55,850	10,081	7,524
55,850	55,900	10,094	7,531
55,900	55,950	10,106	7,539
55,950	56,000	10,119	7,546
56,000
56,000	56,050	10,131	7,554
56,050	56,100	10,144	7,561
56,100	56,150	10,156	7,569
56,150	56,200	10,169	7,576
56,200	56,250	10,181	7,584
56,250	56,300	10,194	7,591
56,300	56,350	10,206	7,599
56,350	56,400	10,219	7,606
56,400	56,450	10,231	7,614
56,450	56,500	10,244	7,621
56,500	56,550	10,256	7,629
56,550	56,600	10,269	7,636
56,600	56,650	10,281	7,644
56,650	56,700	10,294	7,651
56,700	56,750	10,306	7,659
56,750	56,800	10,319	7,666
56,800	56,850	10,331	7,674
56,850	56,900	10,344	7,681
56,900	56,950	10,356	7,689
56,950	57,000	10,369	7,696
57,000
57,000	57,050	10,381	7,704
57,050	57,100	10,394	7,711
57,100	57,150	10,406	7,719
57,150	57,200	10,419	7,726
57,200	57,250	10,431	7,734
57,250	57,300	10,444	7,741
57,300	57,350	10,456	7,749
57,350	57,400	10,469	7,756
57,400	57,450	10,481	7,764
57,450	57,500	10,494	7,771
57,500	57,550	10,506	7,779
57,550	57,600	10,519	7,786
57,600	57,650	10,531	7,794
57,650	57,700	10,544	7,801
57,700	57,750	10,556	7,809
57,750	57,800	10,569	7,816
57,800	57,850	10,581	7,824
57,850	57,900	10,594	7,831
57,900	57,950	10,606	7,839
57,950	58,000	10,619	7,846
58,000
58,000	58,050	10,631	7,854
58,050	58,100	10,644	7,861
58,100	58,150	10,656	7,869
58,150	58,200	10,669	7,876
58,200	58,250	10,681	7,884
58,250	58,300	10,694	7,891
58,300	58,350	10,706	7,899
58,350	58,400	10,719	7,906
58,400	58,450	10,731	7,914
58,450	58,500	10,744	7,921
58,500	58,550	10,756	7,929
58,550	58,600	10,769	7,936
58,600	58,650	10,781	7,944
58,650	58,700	10,794	7,951
58,700	58,750	10,806	7,959
58,750	58,800	10,819	7,966
58,800	58,850	10,831	7,974
58,850	58,900	10,844	7,981
58,900	58,950	10,856	7,989
58,950	59,000	10,869	7,996
59,000
59,000	59,050	10,881	8,004
59,050	59,100	10,894	8,011
59,100	59,150	10,906	8,019
59,150	59,200	10,919	8,026
59,200	59,250	10,931	8,034
59,250	59,300	10,944	8,041
59,300	59,350	10,956	8,049
59,350	59,400	10,969	8,056
59,400	59,450	10,981	8,064
59,450	59,500	10,994	8,071
59,500	59,550	11,006	8,079
59,550	59,600	11,019	8,086
59,600	59,650	11,031	8,094
59,650	59,700	11,044	8,101
59,700	59,750	11,056	8,109
59,750	59,800	11,069	8,116
59,800	59,850	11,081	8,124
59,850	59,900	11,094	8,131
59,900	59,950	11,106	8,139
59,950	60,000	11,119	8,146
60,000
60,000	60,050	11,131	8,154
60,050	60,100	11,144	8,161
60,100	60,150	11,156	8,169
60,150	60,200	11,169	8,176
60,200	60,250	11,181	8,184
60,250	60,300	11,194	8,191
60,300	60,350	11,206	8,199
60,350	60,400	11,219	8,206
60,400	60,450	11,231	8,214
60,450	60,500	11,244	8,221
60,500	60,550	11,256	8,229
60,550	60,600	11,269	8,236
60,600	60,650	11,281	8,244
60,650	60,700	11,294	8,251
60,700	60,750	11,306	8,259
60,750	60,800	11,319	8,266
60,800	60,850	11,331	8,274
60,850	60,900	11,344	8,281
60,900	60,950	11,356	8,289
60,950	61,000	11,369	8,296
61,000
61,000	61,050	11,381	8,304
61,050	61,100	11,394	8,311
61,100	61,150	11,406	8,319
61,150	61,200	11,419	8,326
61,200	61,250	11,431	8,334
61,250	61,300	11,444	8,341
61,300	61,350	11,456	8,349
61,350	61,400	11,469	8,356
61,400	61,450	11,481	8,364
61,450	61,500	11,494	8,371
61,500	61,550	11,506	8,379
61,550	61,600	11,519	8,386
61,600	61,650	11,531	8,394
61,650	61,700	11,544	8,401
61,700	61,750	11,556	8,409
61,750	61,800	11,569	8,416
61,800	61,850	11,581	8,424
61,850	61,900	11,594	8,431
61,900	61,950	11,606	8,439
61,950	62,000	11,619	8,446
62,000
62,000	62,050	11,631	8,454
62,050	62,100	11,644	8,461
62,100	62,150	11,656	8,469
62,150	62,200	11,669	8,476
62,200	62,250	11,681	8,484
62,250	62,300	11,694	8,491
62,300	62,350	11,706	8,499
62,350	62,400	11,719	8,506
62,400	62,450	11,731	8,514
62,450	62,500	11,744	8,521
62,500	62,550	11,756	8,529
62,550	62,600	11,769	8,536
62,600	62,650	11,781	8,544
62,650	62,700	11,794	8,551
62,700	62,750	11,806	8,559
62,750	62,800	11,819	8,566
62,800	62,850	11,831	8,574
62,850	62,900	11,844	8,581
62,900	62,950	11,856	8,589
62,950	63,000	11,869	8,596
63,000
63,000	63,050	11,881	8,604
63,050	63,100	11,894	8,611
63,100	63,150	11,906	8,619
63,150	63,200	11,919	8,626
63,200	63,250	11,931	8,634
63,250	63,300	11,944	8,641
63,300	63,350	11,956	8,649
63,350	63,400	11,969	8,656
63,400	63,450	11,981	8,664
63,450	63,500	11,994	8,671
63,500	63,550	12,006	8,679
63,550	63,600	12,019	8,686
63,600	63,650	12,031	8,694
63,650	63,700	12,044	8,701
63,700	63,750	12,056	8,709
63,750	63,800	12,069	8,716
63,800	63,850	12,081	8,724
63,850	63,900	12,094	8,731
63,900	63,950	12,106	8,739
63,950	64,000	12,119	8,746
64,000
64,000	64,050	12,131	8,754
64,050	64,100	12,144	8,761
64,100	64,150	12,156	8,769
64,150	64,200	12,169	8,776
64,200	64,250	12,181	8,784
64,250	64,300	12,194	8,791
64,300	64,350	12,206	8,799
64,350	64,400	12,219	8,806
64,400	64,450	12,231	8,814
64,450	64,500	12,244	8,821
64,500	64,550	12,256	8,829
64,550	64,600	12,269	8,836
64,600	64,650	12,281	8,844
64,650	64,700	12,294	8,851
64,700	64,750	12,306	8,859
64,750	64,800	12,319	8,866
64,800	64,850	12,331	8,874
64,850	64,900	12,344	8,881
64,900	64,950	12,356	8,889
64,950	65,000	12,369	8,896
65,000
65,000	65,050	12,381	8,904
65,050	65,100	12,394	8,911
65,100	65,150	12,406	8,919
65,150	65,200	12,419	8,926
65,200	65,250	12,431	8,934
65,250	65,300	12,444	8,941
65,300	65,350	12,456	8,949
65,350	65,400	12,469	8,956
65,400	65,450	12,481	8,964
65,450	65,500	12,494	8,971
65,500	65,550	12,506	8,979
65,550	65,600	12,519	8,986
65,600	65,650	12,531	8,994
65,650	65,700	12,544	9,001
65,700	65,750	12,556	9,009
65,750	65,800	12,569	9,016
65,800	65,850	12,581	9,024
65,850	65,900	12,594	9,031
65,900	65,950	12,606	9,039
65,950	66,000	12,619	9,046
66,000
66,000	66,050	12,631	9,054
66,050	66,100	12,644	9,061
66,100	66,150	12,656	9,069
66,150	66,200	12,669	9,076
66,200	66,250	12,681	9,084
66,250	66,300	12,694	9,091
66,300	66,350	12,706	9,099
66,350	66,400	12,719	9,106
66,400	66,450	12,731	9,114
66,450	66,500	12,744	9,121
66,500	66,550	12,756	9,129
66,550	66,600	12,769	9,136
66,600	66,650	12,781	9,144
66,650	66,700	12,794	9,151
66,700	66,750	12,806	9,159
66,750	66,800	12,819	9,166
66,800	66,850	12,831	9,174
66,850	66,900	12,844	9,181
66,900	66,950	12,856	9,189
66,950	67,000	12,869	9,196
67,000
67,000	67,050	12,881	9,204
67,050	67,100	12,894	9,211
67,100	67,150	12,906	9,219
67,150	67,200	12,919	9,226
67,200	67,250	12,931	9,234
67,250	67,300	12,944	9,241
67,300	67,350	12,956	9,249
67,350	67,400	12,969	9,256
67,400	67,450	12,981	9,264
67,450	67,500	12,994	9,271
67,500	67,550	13,006	9,279
67,550	67,600	13,019	9,286
67,600	67,650	13,031	9,294
67,650	67,700	13,044	9,301
67,700	67,750	13,056	9,309
67,750	67,800	13,069	9,316
67,800	67,850	13,081	9,324
67,850	67,900	13,094	9,331
67,900	67,950	13,106	9,339
67,950	68,000	13,119	9,346
68,000
68,000	68,050	13,131	9,354
68,050	68,100	13,144	9,361
68,100	68,150	13,156	9,369
68,150	68,200	13,169	9,376
68,200	68,250	13,181	9,384
68,250	68,300	13,194	9,391
68,300	68,350	13,206	9,399
68,350	68,400	13,219	9,406
68,400	68,450	13,231	9,414
68,450	68,500	13,244	9,421
68,500	68,550	13,256	9,429
68,550	68,600	13,269	9,436
68,600	68,650	13,281	9,444
68,650	68,700	13,294	9,451
68,700	68,750	13,306	9,459
68,750	68,800	13,319	9,466
68,800	68,850	13,331	9,474
68,850	68,900	13,344	9,481
68,900	68,950	13,356	9,489
68,950	69,000	13,369	9,496
69,000
69,000	69,050	13,381	9,506
69,050	69,100	13,394	9,519
69,100	69,150	13,406	9,531
69,150	69,200	13,419	9,544
69,200	69,250	13,431	9,556
69,250	69,300	13,444	9,569
69,300	69,350	13,456	9,581
69,350	69,400	13,469	9,594
69,400	69,450	13,481	9,606
69,450	69,500	13,494	9,619
69,500	69,550	13,506	9,631
69,550	69,600	13,519	9,644
69,600	69,650	13,531	9,656
69,650	69,700	13,544	9,669
69,700	69,750	13,556	9,681
69,750	69,800	13,569	9,694
69,800	69,850	13,581	9,706
69,850	69,900	13,594	9,719
69,900	69,950	13,606	9,731
69,950	70,000	13,619	9,744
70,000
70,000	70,050	13,631	9,756
70,050	70,100	13,644	9,769
70,100	70,150	13,656	9,781
70,150	70,200	13,669	9,794
70,200	70,250	13,681	9,806
70,250	70,300	13,694	9,819
70,300	70,350	13,706	9,831
70,350	70,400	13,719	9,844
70,400	70,450	13,731	9,856
70,450	70,500	13,744	9,869
70,500	70,550	13,756	9,881
70,550	70,600	13,769	9,894
70,600	70,650	13,781	9,906
70,650	70,700	13,794	9,919
70,700	70,750	13,806	9,931
70,750	70,800	13,819	9,944
70,800	70,850	13,831	9,956
70,850	70,900	13,844	9,969
70,900	70,950	13,856	9,981
70,950	71,000	13,869	9,994
71,000
71,000	71,050	13,881	10,006
71,050	71,100	13,894	10,019
71,100	71,150	13,906	10,031
71,150	71,200	13,919	10,044
71,200	71,250	13,931	10,056
71,250	71,300	13,944	10,069
71,300	71,350	13,956	10,081
71,350	71,400	13,969	10,094
71,400	71,450	13,981	10,106
71,450	71,500	13,994	10,119
71,500	71,550	14,006	10,131
71,550	71,600	14,019	10,144
71,600	71,650	14,031	10,156
71,650	71,700	14,044	10,169
71,700	71,750	14,056	10,181
71,750	71,800	14,069	10,194
71,800	71,850	14,081	10,206
71,850	71,900	14,094	10,219
71,900	71,950	14,106	10,231
71,950	72,000	14,119	10,244
72,000
72,000	72,050	14,131	10,256
72,050	72,100	14,144	10,269
72,100	72,150	14,156	10,281
72,150	72,200	14,169	10,294
72,200	72,250	14,181	10,306
72,250	72,300	14,194	10,319
72,300	72,350	14,206	10,331
72,350	72,400	14,219	10,344
72,400	72,450	14,231	10,356
72,450	72,500	14,244	10,369
72,500	72,550	14,256	10,381
72,550	72,600	14,269	10,394
72,600	72,650	14,281	10,406
72,650	72,700	14,294	10,419
72,700	72,750	14,306	10,431
72,750	72,800	14,319	10,444
72,800	72,850	14,331	10,456
72,850	72,900	14,344	10,469
72,900	72,950	14,356	10,481
72,950	73,000	14,369	10,494
73,000
73,000	73,050	14,381	10,506
73,050	73,100	14,394	10,519
73,100	73,150	14,406	10,531
73,150	73,200	14,419	10,544
73,200	73,250	14,431	10,556
73,250	73,300	14,444	10,569
73,300	73,350	14,456	10,581
73,350	73,400	14,469	10,594
73,400	73,450	14,481	10,606
73,450	73,500	14,494	10,619
73,500	73,550	14,506	10,631
73,550	73,600	14,519	10,644
73,600	73,650	14,531	10,656
73,650	73,700	14,544	10,669
73,700	73,750	14,556	10,681
73,750	73,800	14,569	10,694
73,800	73,850	14,581	10,706
73,850	73,900	14,594	10,719
73,900	73,950	14,606	10,731
73,950	74,000	14,619	10,744
74,000
74,000	74,050	14,631	10,756
74,050	74,100	14,644	10,769
74,100	74,150	14,656	10,781
74,150	74,200	14,669	10,794
74,200	74,250	14,681	10,806
74,250	74,300	14,694	10,819
74,300	74,350	14,706	10,831
74,350	74,400	14,719	10,844
74,400	74,450	14,731	10,856
74,450	74,500	14,744	10,869
74,500	74,550	14,756	10,881
74,550	74,600	14,769	10,894
74,600	74,650	14,781	10,906
74,650	74,700	14,794	10,919
74,700	74,750	14,806	10,931
74,750	74,800	14,819	10,944
74,800	74,850	14,831	10,956
74,850	74,900	14,844	10,969
74,900	74,950	14,856	10,981
74,950	75,000	14,869	10,994
75,000
75,000	75,050	14,881	11,006
75,050	75,100	14,894	11,019
75,100	75,150	14,906	11,031
75,150	75,200	14,919	11,044
75,200	75,250	14,931	11,056
75,250	75,300	14,944	11,069
75,300	75,350	14,956	11,081
75,350	75,400	14,969	11,094
75,400	75,450	14,981	11,106
75,450	75,500	14,994	11,119
75,500	75,550	15,006	11,131
75,550	75,600	15,019	11,144
75,600	75,650	15,031	11,156
75,650	75,700	15,044	11,169
75,700	75,750	15,056	11,181
75,750	75,800	15,069	11,194
75,800	75,850	15,081	11,206
75,850	75,900	15,094	11,219
75,900	75,950	15,106	11,231
75,950	76,000	15,119	11,244
76,000
76,000	76,050	15,131	11,256
76,050	76,100	15,144	11,269
76,100	76,150	15,156	11,281
76,150	76,200	15,169	11,294
76,200	76,250	15,181	11,306
76,250	76,300	15,194	11,319
76,300	76,350	15,206	11,331
76,350	76,400	15,219	11,344
76,400	76,450	15,231	11,356
76,450	76,500	15,244	11,369
76,500	76,550	15,256	11,381
76,550	76,600	15,269	11,394
76,600	76,650	15,281	11,406
76,650	76,700	15,294	11,419
76,700	76,750	15,306	11,431
76,750	76,800	15,319	11,444
76,800	76,850	15,331	11,456
76,850	76,900	15,344	11,469
76,900	76,950	15,356	11,481
76,950	77,000	15,369	11,494
77,000
77,000	77,050	15,381	11,506
77,050	77,100	15,394	11,519
77,100	77,150	15,406	11,531
77,150	77,200	15,419	11,544
77,200	77,250	15,431	11,556
77,250	77,300	15,444	11,569
77,300	77,350	15,456	11,581
77,350	77,400	15,469	11,594
77,400	77,450	15,481	11,606
77,450	77,500	15,494	11,619
77,500	77,550	15,506	11,631
77,550	77,600	15,519	11,644
77,600	77,650	15,531	11,656
77,650	77,700	15,544	11,669
77,700	77,750	15,556	11,681
77,750	77,800	15,569	11,694
77,800	77,850	15,581	11,706
77,850	77,900	15,594	11,719
77,900	77,950	15,606	11,731
77,950	78,000	15,619	11,744
78,000
78,000	78,050	15,631	11,756
78,050	78,100	15,644	11,769
78,100	78,150	15,656	11,781
78,150	78,200	15,669	11,794
78,200	78,250	15,681	11,806
78,250	78,300	15,694	11,819
78,300	78,350	15,706	11,831
78,350	78,400	15,719	11,844
78,400	78,450	15,731	11,856
78,450	78,500	15,744	11,869
78,500	78,550	15,756	11,881
78,550	78,600	15,769	11,894
78,600	78,650	15,781	11,906
78,650	78,700	15,794	11,919
78,700	78,750	15,806	11,931
78,750	78,800	15,819	11,944
78,800	78,850	15,831	11,956
78,850	78,900	15,844	11,969
78,900	78,950	15,856	11,981
78,950	79,000	15,869	11,994
79,000
79,000	79,050	15,881	12,006
79,050	79,100	15,894	12,019
79,100	79,150	15,906	12,031
79,150	79,200	15,919	12,044
79,200	79,250	15,931	12,056
79,250	79,300	15,944	12,069
79,300	79,350	15,956	12,081
79,350	79,400	15,969	12,094
79,400	79,450	15,981	12,106
79,450	79,500	15,994	12,119
79,500	79,550	16,006	12,131
79,550	79,600	16,019	12,144
79,600	79,650	16,031	12,156
79,650	79,700	16,044	12,169
79,700	79,750	16,056	12,181
79,750	79,800	16,069	12,194
79,800	79,850	16,081	12,206
79,850	79,900	16,094	12,219
79,900	79,950	16,106	12,231
79,950	80,000	16,119	12,244
80,000
80,000	80,050	16,131	12,256
80,050	80,100	16,144	12,269
80,100	80,150	16,156	12,281
80,150	80,200	16,169	12,294
80,200	80,250	16,181	12,306
80,250	80,300	16,194	12,319
80,300	80,350	16,206	12,331
80,350	80,400	16,219	12,344
80,400	80,450	16,231	12,356
80,450	80,500	16,244	12,369
80,500	80,550	16,256	12,381
80,550	80,600	16,269	12,394
80,600	80,650	16,281	12,406
80,650	80,700	16,294	12,419
80,700	80,750	16,306	12,431
80,750	80,800	16,319	12,444
80,800	80,850	16,331	12,456
80,850	80,900	16,344	12,469
80,900	80,950	16,356	12,481
80,950	81,000	16,369	12,494
81,000
81,000	81,050	16,381	12,506
81,050	81,100	16,394	12,519
81,100	81,150	16,406	12,531
81,150	81,200	16,419	12,544
81,200	81,250	16,431	12,556
81,250	81,300	16,444	12,569
81,300	81,350	16,456	12,581
81,350	81,400	16,469	12,594
81,400	81,450	16,481	12,606
81,450	81,500	16,494	12,619
81,500	81,550	16,506	12,631
81,550	81,600	16,519	12,644
81,600	81,650	16,531	12,656
81,650	81,700	16,544	12,669
81,700	81,750	16,556	12,681
81,750	81,800	16,569	12,694
81,800	81,850	16,581	12,706
81,850	81,900	16,594	12,719
81,900	81,950	16,606	12,731
81,950	82,000	16,619	12,744
82,000
82,000	82,050	16,631	12,756
82,050	82,100	16,644	12,769
82,100	82,150	16,656	12,781
82,150	82,200	16,669	12,794
82,200	82,250	16,681	12,806
82,250	82,300	16,694	12,819
82,300	82,350	16,706	12,831
82,350	82,400	16,719	12,844
82,400	82,450	16,731	12,856
82,450	82,500	16,744	12,869
82,500	82,550	16,756	12,881
82,550	82,600	16,769	12,894
82,600	82,650	16,781	12,906
82,650	82,700	16,794	12,919
82,700	82,750	16,806	12,931
82,750	82,800	16,819	12,944
82,800	82,850	16,831	12,956
82,850	82,900	16,844	12,969
82,900	82,950	16,856	12,981
82,950	83,000	16,869	12,994
83,000
83,000	83,050	16,881	13,006
83,050	83,100	16,894	13,019
83,100	83,150	16,906	13,031
83,150	83,200	16,919	13,044
83,200	83,250	16,931	13,056
83,250	83,300	16,944	13,069
83,300	83,350	16,956	13,081
83,350	83,400	16,969	13,094
83,400	83,450	16,981	13,106
83,450	83,500	16,994	13,119
83,500	83,550	17,006	13,131
83,550	83,600	17,019	13,144
83,600	83,650	17,032	13,156
83,650	83,700	17,046	13,169
83,700	83,750	17,060	13,181
83,750	83,800	17,074	13,194
83,800	83,850	17,088	13,206
83,850	83,900	17,102	13,219
83,900	83,950	17,116	13,231
83,950	84,000	17,130	13,244
84,000
84,000	84,050	17,144	13,256
84,050	84,100	17,158	13,269
84,100	84,150	17,172	13,281
84,150	84,200	17,186	13,294
84,200	84,250	17,200	13,306
84,250	84,300	17,214	13,319
84,300	84,350	17,228	13,331
84,350	84,400	17,242	13,344
84,400	84,450	17,256	13,356
84,450	84,500	17,270	13,369
84,500	84,550	17,284	13,381
84,550	84,600	17,298	13,394
84,600	84,650	17,312	13,406
84,650	84,700	17,326	13,419
84,700	84,750	17,340	13,431
84,750	84,800	17,354	13,444
84,800	84,850	17,368	13,456
84,850	84,900	17,382	13,469
84,900	84,950	17,396	13,481
84,950	85,000	17,410	13,494
85,000
85,000	85,050	17,424	13,506
85,050	85,100	17,438	13,519
85,100	85,150	17,452	13,531
85,150	85,200	17,466	13,544
85,200	85,250	17,480	13,556
85,250	85,300	17,494	13,569
85,300	85,350	17,508	13,581
85,350	85,400	17,522	13,594
85,400	85,450	17,536	13,606
85,450	85,500	17,550	13,619
85,500	85,550	17,564	13,631
85,550	85,600	17,578	13,644
85,600	85,650	17,592	13,656
85,650	85,700	17,606	13,669
85,700	85,750	17,620	13,681
85,750	85,800	17,634	13,694
85,800	85,850	17,648	13,706
85,850	85,900	17,662	13,719
85,900	85,950	17,676	13,731
85,950	86,000	17,690	13,744
86,000
86,000	86,050	17,704	13,756
86,050	86,100	17,718	13,769
86,100	86,150	17,732	13,781
86,150	86,200	17,746	13,794
86,200	86,250	17,760	13,806
86,250	86,300	17,774	13,819
86,300	86,350	17,788	13,831
86,350	86,400	17,802	13,844
86,400	86,450	17,816	13,856
86,450	86,500	17,830	13,869
86,500	86,550	17,844	13,881
86,550	86,600	17,858	13,894
86,600	86,650	17,872	13,906
86,650	86,700	17,886	13,919
86,700	86,750	17,900	13,931
86,750	86,800	17,914	13,944
86,800	86,850	17,928	13,956
86,850	86,900	17,942	13,969
86,900	86,950	17,956	13,981
86,950	87,000	17,970	13,994
87,000
87,000	87,050	17,984	14,006
87,050	87,100	17,998	14,019
87,100	87,150	18,012	14,031
87,150	87,200	18,026	14,044
87,200	87,250	18,040	14,056
87,250	87,300	18,054	14,069
87,300	87,350	18,068	14,081
87,350	87,400	18,082	14,094
87,400	87,450	18,096	14,106
87,450	87,500	18,110	14,119
87,500	87,550	18,124	14,131
87,550	87,600	18,138	14,144
87,600	87,650	18,152	14,156
87,650	87,700	18,166	14,169
87,700	87,750	18,180	14,181
87,750	87,800	18,194	14,194
87,800	87,850	18,208	14,206
87,850	87,900	18,222	14,219
87,900	87,950	18,236	14,231
87,950	88,000	18,250	14,244
88,000
88,000	88,050	18,264	14,256
88,050	88,100	18,278	14,269
88,100	88,150	18,292	14,281
88,150	88,200	18,306	14,294
88,200	88,250	18,320	14,306
88,250	88,300	18,334	14,319
88,300	88,350	18,348	14,331
88,350	88,400	18,362	14,344
88,400	88,450	18,376	14,356
88,450	88,500	18,390	14,369
88,500	88,550	18,404	14,381
88,550	88,600	18,418	14,394
88,600	88,650	18,432	14,406
88,650	88,700	18,446	14,419
88,700	88,750	18,460	14,431
88,750	88,800	18,474	14,444
88,800	88,850	18,488	14,456
88,850	88,900	18,502	14,469
88,900	88,950	18,516	14,481
88,950	89,000	18,530	14,494
89,000
89,000	89,050	18,544	14,506
89,050	89,100	18,558	14,519
89,100	89,150	18,572	14,531
89,150	89,200	18,586	14,544
89,200	89,250	18,600	14,556
89,250	89,300	18,614	14,569
89,300	89,350	18,628	14,581
89,350	89,400	18,642	14,594
89,400	89,450	18,656	14,606
89,450	89,500	18,670	14,619
89,500	89,550	18,684	14,631
89,550	89,600	18,698	14,644
89,600	89,650	18,712	14,656
89,650	89,700	18,726	14,669
89,700	89,750	18,740	14,681
89,750	89,800	18,754	14,694
89,800	89,850	18,768	14,706
89,850	89,900	18,782	14,719
89,900	89,950	18,796	14,731
89,950	90,000	18,810	14,744
90,000
90,000	90,050	18,824	14,756
90,050	90,100	18,838	14,769
90,100	90,150	18,852	14,781
90,150	90,200	18,866	14,794
90,200	90,250	18,880	14,806
90,250	90,300	18,894	14,819
90,300	90,350	18,908	14,831
90,350	90,400	18,922	14,844
90,400	90,450	18,936	14,856
90,450	90,500	18,950	14,869
90,500	90,550	18,964	14,881
90,550	90,600	18,978	14,894
90,600	90,650	18,992	14,906
90,650	90,700	19,006	14,919
90,700	90,750	19,020	14,931
90,750	90,800	19,034	14,944
90,800	90,850	19,048	14,956
90,850	90,900	19,062	14,969
90,900	90,950	19,076	14,981
90,950	91,000	19,090	14,994
91,000
91,000	91,050	19,104	15,006
91,050	91,100	19,118	15,019
91,100	91,150	19,132	15,031
91,150	91,200	19,146	15,044
91,200	91,250	19,160	15,056
91,250	91,300	19,174	15,069
91,300	91,350	19,188	15,081
91,350	91,400	19,202	15,094
91,400	91,450	19,216	15,106
91,450	91,500	19,230	15,119
91,500	91,550	19,244	15,131
91,550	91,600	19,258	15,144
91,600	91,650	19,272	15,156
91,650	91,700	19,286	15,169
91,700	91,750	19,300	15,181
91,750	91,800	19,314	15,194
91,800	91,850	19,328	15,206
91,850	91,900	19,342	15,219
91,900	91,950	19,356	15,231
91,950	92,000	19,370	15,244
92,000
92,000	92,050	19,384	15,256
92,050	92,100	19,398	15,269
92,100	92,150	19,412	15,281
92,150	92,200	19,426	15,294
92,200	92,250	19,440	15,306
92,250	92,300	19,454	15,319
92,300	92,350	19,468	15,331
92,350	92,400	19,482	15,344
92,400	92,450	19,496	15,356
92,450	92,500	19,510	15,369
92,500	92,550	19,524	15,381
92,550	92,600	19,538	15,394
92,600	92,650	19,552	15,406
92,650	92,700	19,566	15,419
92,700	92,750	19,580	15,431
92,750	92,800	19,594	15,444
92,800	92,850	19,608	15,456
92,850	92,900	19,622	15,469
92,900	92,950	19,636	15,481
92,950	93,000	19,650	15,494
93,000
93,000	93,050	19,664	15,506
93,050	93,100	19,678	15,519
93,100	93,150	19,692	15,531
93,150	93,200	19,706	15,544
93,200	93,250	19,720	15,556
93,250	93,300	19,734	15,569
93,300	93,350	19,748	15,581
93,350	93,400	19,762	15,594
93,400	93,450	19,776	15,606
93,450	93,500	19,790	15,619
93,500	93,550	19,804	15,631
93,550	93,600	19,818	15,644
93,600	93,650	19,832	15,656
93,650	93,700	19,846	15,669
93,700	93,750	19,860	15,681
93,750	93,800	19,874	15,694
93,800	93,850	19,888	15,706
93,850	93,900	19,902	15,719
93,900	93,950	19,916	15,731
93,950	94,000	19,930	15,744
94,000
94,000	94,050	19,944	15,756
94,050	94,100	19,958	15,769
94,100	94,150	19,972	15,781
94,150	94,200	19,986	15,794
94,200	94,250	20,000	15,806
94,250	94,300	20,014	15,819
94,300	94,350	20,028	15,831
94,350	94,400	20,042	15,844
94,400	94,450	20,056	15,856
94,450	94,500	20,070	15,869
94,500	94,550	20,084	15,881
94,550	94,600	20,098	15,894
94,600	94,650	20,112	15,906
94,650	94,700	20,126	15,919
94,700	94,750	20,140	15,931
94,750	94,800	20,154	15,944
94,800	94,850	20,168	15,956
94,850	94,900	20,182	15,969
94,900	94,950	20,196	15,981
94,950	95,000	20,210	15,994
95,000
95,000	95,050	20,224	16,006
95,050	95,100	20,238	16,019
95,100	95,150	20,252	16,031
95,150	95,200	20,266	16,044
95,200	95,250	20,280	16,056
95,250	95,300	20,294	16,069
95,300	95,350	20,308	16,081
95,350	95,400	20,322	16,094
95,400	95,450	20,336	16,106
95,450	95,500	20,350	16,119
95,500	95,550	20,364	16,131
95,550	95,600	20,378	16,144
95,600	95,650	20,392	16,156
95,650	95,700	20,406	16,169
95,700	95,750	20,420	16,181
95,750	95,800	20,434	16,194
95,800	95,850	20,448	16,206
95,850	95,900	20,462	16,219
95,900	95,950	20,476	16,231
95,950	96,000	20,490	16,244
96,000
96,000	96,050	20,504	16,256
96,050	96,100	20,518	16,269
96,100	96,150	20,532	16,281
96,150	96,200	20,546	16,294
96,200	96,250	20,560	16,306
96,250	96,300	20,574	16,319
96,300	96,350	20,588	16,331
96,350	96,400	20,602	16,344
96,400	96,450	20,616	16,356
96,450	96,500	20,630	16,369
96,500	96,550	20,644	16,381
96,550	96,600	20,658	16,394
96,600	96,650	20,672	16,406
96,650	96,700	20,686	16,419
96,700	96,750	20,700	16,431
96,750	96,800	20,714	16,444
96,800	96,850	20,728	16,456
96,850	96,900	20,742	16,469
96,900	96,950	20,756	16,481
96,950	97,000	20,770	16,494
97,000
97,000	97,050	20,784	16,506
97,050	97,100	20,798	16,519
97,100	97,150	20,812	16,531
97,150	97,200	20,826	16,544
97,200	97,250	20,840	16,556
97,250	97,300	20,854	16,569
97,300	97,350	20,868	16,581
97,350	97,400	20,882	16,594
97,400	97,450	20,896	16,606
97,450	97,500	20,910	16,619
97,500	97,550	20,924	16,631
97,550	97,600	20,938	16,644
97,600	97,650	20,952	16,656
97,650	97,700	20,966	16,669
97,700	97,750	20,980	16,681
97,750	97,800	20,994	16,694
97,800	97,850	21,008	16,706
97,850	97,900	21,022	16,719
97,900	97,950	21,036	16,731
97,950	98,000	21,050	16,744
98,000
98,000	98,050	21,064	16,756
98,050	98,100	21,078	16,769
98,100	98,150	21,092	16,781
98,150	98,200	21,106	16,794
98,200	98,250	21,120	16,806
98,250	98,300	21,134	16,819
98,300	98,350	21,148	16,831
98,350	98,400	21,162	16,844
98,400	98,450	21,176	16,856
98,450	98,500	21,190	16,869
98,500	98,550	21,204	16,881
98,550	98,600	21,218	16,894
98,600	98,650	21,232	16,906
98,650	98,700	21,246	16,919
98,700	98,750	21,260	16,931
98,750	98,800	21,274	16,944
98,800	98,850	21,288	16,956
98,850	98,900	21,302	16,969
98,900	98,950	21,316	16,981
98,950	99,000	21,330	16,994
99,000
99,000	99,050	21,344	17,006
99,050	99,100	21,358	17,019
99,100	99,150	21,372	17,031
99,150	99,200	21,386	17,044
99,200	99,250	21,400	17,056
99,250	99,300	21,414	17,069
99,300	99,350	21,428	17,081
99,350	99,400	21,442	17,094
99,400	99,450	21,456	17,106
99,450	99,500	21,470	17,119
99,500	99,550	21,484	17,131
99,550	99,600	21,498	17,144
99,600	99,650	21,512	17,156
99,650	99,700	21,526	17,169
99,700	99,750	21,540	17,181
99,750	99,800	21,554	17,194
99,800	99,850	21,568	17,206
99,850	99,900	21,582	17,219
99,900	99,950	21,596	17,231
99,950	100,000	21,610	17,244

	$100,000 or over — use Form 1040

Major Categories of Federal Income and Outlays for Fiscal Year 2010

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Federal Budget

On or before the first Monday in February of each year the President is required by law to submit to the Congress a budget proposal for the fiscal year that begins the following October. The budget plan sets forth the President's proposed receipts, spending, and the surplus or deficit for the Federal government. The plan includes recommendations for new legislation as well as recommendations to change, eliminate, and add programs. After receipt of the President's proposal, the Congress reviews the proposal and makes changes. It first passes a budget resolution setting its own targets for receipts, outlays, and surplus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted.

In fiscal year 2010 (which began on October 1, 2009, and ended on September 30, 2010), Federal income was $2,163 billion and outlays were $3,456 billion, leaving a deficit of $1,293 billion.

Footnotes for Certain Federal Outlays

Note. The percentages shown here exclude undistributed offsetting receipts, which were $82 billion in fiscal year 2010. In the budget, these receipts are offset against spending in figuring the outlay totals shown above. These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.

Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly.
National defense, veterans, and foreign affairs: About 20% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 3% were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad.
Physical, human, and community development: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs.
Social programs: About 16% of total outlays were for Medicaid, food stamps, temporary assistance for needy families, supplemental security income, and related programs; and the remaining outlays were for health research and public health programs, unemployment compensation, assisted housing, and social services.

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