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Instructions for Form 1040A

Instructions 2011

This is a cover page graphic

Cat. No. 12088U

Note. This booklet does not contain any tax forms.

A Message From the Commissioner

Dear Taxpayer,

  As we enter the 2012 tax filing season, the IRS is always looking to find new and innovative ways to help you get your tax questions answered. The newest is our smartphone application, IRS2Go, which can be downloaded for free. You can do a number of things with this app, such as checking the status of your tax refund or subscribing to tax tips.

  We also continue to enhance our website, IRS.gov, which is the most convenient way to get tax information. We also post videos on YouTube to help taxpayers understand their tax obligations. Check these out at www.youtube.com/irsvideos . Our news feed on Twitter, @IRSnews, is another excellent source of tax information.

  Keep in mind that a number of federal tax incentives that were enacted in 2009 as part of the American Recovery and Reinvestment Act are still in effect for 2011. These include the American opportunity credit and the expanded earned income credit. Make sure to check to see if you qualify for these and other important deductions and credits.

  Remember that the fastest, safest, and easiest way to get your refund is to e-file and use direct deposit. E-file has become so popular that nearly eight out of 10 individual taxpayers now e-file their return. It’s now the first choice for about 112 million taxpayers.

  Taxpayers below a certain income level can qualify to use free tax preparation software through the Free File program. Plus, everyone can e-file for free using a fillable form available at IRS.gov.

  We know that it takes time to prepare and file a tax return, but the IRS wants to help you fulfill your tax obligations and will continue to go the extra mile to provide assistance.

Sincerely,

Signature of the Commissioner
Douglas H. Shulman

The IRS Mission

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

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 actions.

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

If you qualify for our help, we'll do everything we can to get your problem resolved. You'll 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 online 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 tollfree 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

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 at 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 1-888-912-1227 (toll-free).

Options for e-filing your tax returns—safely, quickly, and easily.

Seven reasons 70% of Americans file their taxes electronically.

Security—The IRS uses the latest encryption technology to safeguard your information.

Faster Refunds—Get your refund in as few as 10 days with direct deposit.

Flexible Payments—File early; pay by April 17.

Greater Accuracy—Fewer errors mean faster processing.

Quick Receipt—Receive an acknowledgment that your return was accepted.

Go Green—Reduce the amount of paper used.

It's Free—through Free File.

IRS e-file logo

IRS e-file: It's Safe. It's Easy. It's Time.

Joining the 95 million Americans who already are using e-file is easy. Just ask your paid or volunteer tax preparer, use commercial software, or use Free File. IRS e-file is the safest, most secure way to transmit you tax return to the IRS. Since 1990, the IRS has processed nearly 900 million e-filed tax returns safely and securely. There's no paper returns to be lost or stolen.

If you have not e-filed before, it's time. Ask your tax preparer, or do it yourself. Most states also use electronic filing. IRS e-file is now the norm, not the exception.

Free e-file Help Available Nationwide is discussed in a shaded box

The box says the following:

The VITA Program offers free tax help for low to moderate income (under $49,000 in adjusted gross income) taxpayers who cannot prepare their own tax return. The Tax Counseling for the Elderly (TCE) program provides free tax help to people age 60 and older. There are 12,000 VITA and TCE sites nationwide.

I.R.S. Free File logo

Everyone Can Free File

If your adjusted gross income was $58,000 or less in 2011, you can use free tax software to prepare and e-file your tax return. Earned More? Use Free File Fillable Forms.

Free File.

This public-private partnership, between the IRS and tax software providers, makes approximately 20 popular commercial software products and e-file available for free. Seventy percent of the nation's taxpayers are eligible.

Just visit www.irs.gov/freefile for details. Free File combines all the benefits of e-file and easy-to-use software at no cost. Guided questions will help ensure you get all the tax credits and deductions you are due. It's fast, safe, and free.

You can review each provider's eligibility rules or use an online tool to find those software products that match your situation. Some providers offer state tax return preparation either for a fee or for free. Free File also is available in English and Spanish.

Free File Fillable Forms

The IRS offers electronic versions of IRS paper forms that also can be e-filed for free. Free File Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File Fillable Forms does basic math calculations. It supports only federal tax forms.

IRS.gov is the gateway for all electronic services offered by the IRS, as well as the spot to download forms if you should choose to file a paper return.

What's New

For information about any additional changes to the 2011 tax law or any other developments affecting Form 1040A or its instructions, go to www.irs.gov/form1040a.

Due date of return.

 File Form 1040A by April 17, 2012. The due 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.

Alternative minimum tax (AMT) exemption amount increased.

 The AMT exemption amount has increased to $48,450 ($74,450 if married filing jointly or a qualifying widow(er); $37,225 if married filing separately).

Roth IRAs.

 If you converted or rolled over an amount to a Roth IRA in 2010 and did not elect to report the taxable amount on your 2010 return, you generally must report half of it on your 2011 return and the rest on your 2012 return. Report the amount that is taxable on your 2011 return on line 11b (for conversions from IRAs) or 12b (for rollovers from qualified retirement plans, other than from a designated Roth account). See the instructions for lines 11a and 11b and 12a and 12b.

Designated Roth accounts.

  If you rolled over an amount from a 401(k) or 403(b) plan to a designated Roth account in 2010 and did not elect to report the taxable amount on your 2010 return, you generally must report half of it on your 2011 return and the rest on your 2012 return. See the instructions for lines 12a and 12b.

Foreign financial assets.

 If you had foreign financial assets in 2011, you may have to file new Form 8938 with your return. Check www.irs.gov/form8938 for details.

Note.  If you must file Form 8938 you cannot file Form 1040A. You must file Form 1040.

Schedule L.

 Schedule L is no longer in use. You do not need it to figure your 2011 standard deduction. Instead, see the instructions for line 24.

Expired tax benefit.

 The making work pay credit has expired. You cannot claim it on your 2011 return. Schedule M is no longer in use.

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.

Filing Requirements

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

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

Do You Have To File?

Use Chart A, B, or C to see if you must file a return.

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

Earned income credit.

Additional child tax credit.

American opportunity credit.

First-time homebuyer credit (must file Form 1040).

Credit for federal tax on fuels (must file Form 1040).

Adoption credit (must file Form 1040).

Refundable credit for prior year minimum tax (must file Form 1040).

Health coverage tax credit (must file Form 1040).

  See Pub. 501 for details. Also see Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement).

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 Form 1040 and Form 8814. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 (see TeleTax Topics, 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 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.

cautionSpecific rules apply to determine if you are a resident alien, nonresident alien, or a 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 and Where Should You File?

File Form 1040A 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 Interest and Penalties, later.

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

  Filing instructions and addresses are at the end of these instructions.

What 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.

cautionAn automatic 6-month extension to file does not extend the time to pay your tax. You will owe interest on any tax not paid by the original due date of your return and may owe penalties. See Form 4868.

  If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.

You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.

You are in military or naval service on duty outside the United States and Puerto Rico.

  This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2012, you file Form 4868. This 4-month extension of time to file does not extend the time to pay your tax. See Form 4868.

Private Delivery Services

You can use certain private delivery services designated by the IRS 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.

Chart A—For Most People

IF your filing status is . . .
AND at the end of
2011 you were* . . .
THEN file a return if your
gross income** was at least . . .

Single
under 65
65 or older

$9,500
10,950

Married filing jointly***
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)

$19,000
20,150
21,300

Married filing separately (see the instructions for line 3)
any age

$3,700

Head of household
(see the instructions for line 4)
under 65
65 or older

$12,200
13,650

Qualifying widow(er) with dependent child (see the instructions for line 5)
under 65
65 or older

$15,300
16,450

* If you were born on January 1, 1947, you are considered to be age 65 at the end of 2011.
** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2011 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 14a and 14b to figure the taxable part of social security benefits you must include in gross income.
*** If you did not live with your spouse at the end of 2011 (or on the date your spouse died) and your gross income was at least $3,700, you must file a return regardless of your age.

Chart B—For Children and Other Dependents

See the instructions for line 6c to find out if someone can claim you as a dependent.

If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.

 In this chart, 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. Earned income includes salaries, wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income.

Single dependents. Were you either age 65 or older or blind?

box
  No. You must file a return if any of the following apply.

 Your unearned income was over $950.

 Your earned income was over $5,800.

 Your gross income was more than the larger of—

 $950, or

 Your earned income (up to $5,500) plus $300.

box
  Yes. You must file a return if any of the following apply.

 Your unearned income was over $2,400 ($3,850 if 65 or older and blind).

 Your earned income was over $7,250 ($8,700 if 65 or older and blind).

 Your gross income was more than the larger of—

 $2,400 ($3,850 if 65 or older and blind), or

 Your earned income (up to $5,500) plus $1,750 ($3,200 if 65 or older and blind).

Married dependents. Were you either age 65 or older or blind?

box
  No. You must file a return if any of the following apply.

 Your unearned income was over $950.

 Your earned income was over $5,800.

 Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

 Your gross income was more than the larger of—

 $950, or

 Your earned income (up to $5,500) plus $300.

box
  Yes. You must file a return if any of the following apply.

 Your unearned income was over $2,100 ($3,250 if 65 or older and blind).

 Your earned income was over $6,950 ($8,100 if 65 or older and blind).

 Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.

 Your gross income was more than the larger of—

 $2,100 ($3,250 if 65 or older and blind), or

 Your earned income (up to $5,500) plus $1,450 ($2,600 if 65 or older and blind).

Chart C—Other Situations When You Must File

You must file a return for 2011 if you owe tax from the recapture of an education credit or the alternative minimum tax. See the instructions for line 28.

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 write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on your group-term life insurance, or additional tax on a health savings account.

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 additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.

You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H (Form 1040) by itself.

You owe any recapture taxes, including repayment of the first-time homebuyer credit.

You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions.

Would It Help You To Itemize Deductions on Form 1040?

You may be able to reduce your tax by itemizing deductions on Schedule A (Form 1040). Itemized deductions include amounts you paid for state and local income or sales taxes, real estate taxes, personal property taxes, mortgage interest, and disaster losses. You may also include gifts to charity and part of the amount you paid for medical and dental expenses. You would usually benefit by itemizing if—

Your filing status is:
AND
Your itemized deductions are more than:

Single

Under 65

65 or older or blind

65 or older and blind

 $5,800

  7,250

  8,700

Married filing jointly

Under 65 (both spouses)

65 or older or blind (one spouse)

65 or older or blind (both spouses)

65 or older and blind (one spouse)

65 or older or blind (one spouse) and
  65 or older and blind (other spouse)

65 or older and blind (both spouses)

$11,600

 12,750

 13,900

 13,900

 15,050

 16,200

Married filing separately*

Your spouse itemizes deductions

Under 65

65 or older or blind

65 or older and blind

     $0

  5,800

  6,950

  8,100

Head of household

Under 65

65 or older or blind

65 or older and blind

 $8,500

  9,950

 11,400

Qualifying widow(er) with dependent child

Under 65

65 or older or blind

65 or older and blind

$11,600

 12,750

 13,900

* If you can take an exemption for your spouse, complete the Standard Deduction Worksheet for the amount that applies to you.

 If someone can claim you as a dependent, it would benefit you to itemize if your itemized deductions total more than your standard deduction figured on the Standard Deduction Worksheet.

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

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

If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040A, line 36.

Form
Item and Box in Which It Should Appear

Where To Report

W-2
Wages, tips, other compensation (box 1)

Form 1040A, line 7

Allocated tips (box 8)

See Tip income

Dependent care benefits (box 10)

Form 2441, Part III

Adoption benefits (box 12, code T)

Must file Form 1040

Employer contributions to an Archer MSA (box 12, code R)

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 instructions for Form 8889)

Uncollected social security and Medicare or RRTA tax (box 12, Code A, B, M, or N)

Must file Form 1040

W-2G
Gambling winnings (box 1)

Must file Form 1040

1097-BTC
Bond tax credit

Must file Form 1040 to take

1098
Mortgage interest (box 1)
Points (box 2)

Must file Form 1040 to deduct

Refund of overpaid interest (box 3)

See the instructions on Form 1098

Mortgage insurance premiums (box 4)

Must file Form 1040 to deduct

1098-C
Contributions of motor vehicles, boats, and airplanes
Must file Form 1040 to deduct

1098-E
Student loan interest (box 1)

See the instructions for Form 1040A, line 18

1098-MA
Home mortgage payments (box 3)

Must file Form 1040 to deduct

1098-T
Qualified tuition and related expenses (box 1)

See the instructions for Form 1040A, line 19, or line 31, but first see the instructions on Form 1098-T

1099-A
Acquisition or abandonment of secured property

See Pub. 4681

1099-B
Broker and barter exchange transactions

Must file Form 1040

1099-C
Canceled debt (box 2)

Generally must file Form 1040 (see Pub. 4681)

1099-DIV
Total ordinary dividends (box 1a)

Form 1040A, line 9a

Qualified dividends (box 1b)

See the instructions for Form 1040A, line 9b

Total capital gain distributions (box 2a)

See the instructions for Form 1040A, line 10

Amount reported in box 2b, 2c, or 2d

Must file Form 1040

Nondividend distributions (box 3)

Must file Form 1040 if required to report as capital gains (see the instructions on Form 1099-DIV)

Investment expenses (box 5)

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-G
Unemployment compensation (box 1)

See the instructions for Form 1040A, line 13

State or local income tax refund (box 2)

See the instructions under Refunds of State or Local Income Taxes, later

Amount reported in box 5, 6, 7, or 9

Must file Form 1040

1099-INT
Interest income (box 1)

See the instructions for Form 1040A, line 8a

Early withdrawal penalty (box 2)

Must file Form 1040 to deduct

Interest on U.S. savings bonds and Treasury obligations
(box 3)
See the instructions for Form 1040A, line 8a

Investment expenses (box 5)

Must file Form 1040 to deduct

Foreign tax paid (box 6)

Must file Form 1040 to deduct or take a credit for the tax

Tax-exempt interest (box 8)

Form 1040A, line 8b

Specified private activity bond interest (box 9)

Must file Form 1040

1099-K
Merchant card/third party network payments

Must file Form 1040

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
Original issue discount (box 1)
Other periodic interest (box 2)

See the instructions on Form 1099-OID

Early withdrawal penalty (box 3)

Must file Form 1040 to deduct

Original issue discount on U.S. Treasury obligations (box 6)

See the instructions on Form 1099-OID

Investment expenses (box 7)

Must file Form 1040 to deduct

1099-PATR
Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5)

Must file Form 1040 if taxable (see the instructions on Form 1099-PATR)

Domestic production activities deduction (box 6)

Must file Form 1040 to deduct

Amount reported in box 7, 8, 9, or 10

Must file Form 1040

1099-Q
Qualified education program payments

Must file Form 1040

1099-R
Distributions from IRAs*

See the instructions for Form 1040A, lines 11a and 11b

Distributions from pensions, annuities, etc.

See the instructions for Form 1040A, lines 12a and 12b

Capital gain (box 3)

See the instructions on Form 1099-R

1099-S
Gross proceeds from real estate transactions (box 2)
Must file Form 1040 if required to report the sale (see Pub. 523)

Buyer's part of real estate tax (box 5)

Must file Form 1040

1099-SA
Distributions from HSAs and MSAs**

Must file Form 1040

    *This includes distributions from Roth, SEP, and SIMPLE IRAs.

**This includes distributions from Archer and Medicare Advantage MSAs.

Who Can Use Form 1040A?

You can use Form 1040A if all six of the following apply.

You only had income from the following sources:

Wages, salaries, tips.

Interest and ordinary dividends.

Capital gain distributions.

Taxable scholarship and fellowship grants.

Pensions, annuities, and IRAs.

Unemployment compensation.

Alaska Permanent Fund dividends.

Taxable social security and railroad retirement benefits.

The only adjustments to income you can claim are:

Educator expenses.

IRA deduction.

Student loan interest deduction.

Tuition and fees deduction.

You do not itemize deductions.

Your taxable income (line 27) is less than $100,000.

The only tax credits you can claim are:

Credit for child and dependent care expenses.

Credit for the elderly or the disabled.

Education credits.

Retirement savings contributions credit.

Child tax credit.

Earned income credit.

Additional child tax credit.

You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option (see Pub. 525).

  You can also use Form 1040A if you received dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax.

When Must You Use Form 1040?

Check Where To Report Certain Items From 2011 Forms W-2, 1097, 1098, and 1099 to see if you must use Form 1040. You must also use Form 1040 if any of the following apply.

You received any of the following types of income:

Income from self-employment (business or farm income).

Certain tips you did not report to your employer. See the instructions for Form 1040A, line 7.

Income received as a partner in a partnership, shareholder in an S corporation, or a beneficiary of an estate or trust.

Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.

You can exclude any of the following types of income:

Foreign earned income you received as a U.S. citizen or resident alien.

Certain income received from sources in Puerto Rico if you were a bona fide resident of Puerto Rico.

Certain income received from sources in American Samoa if you were a bona fide resident of American Samoa for all of 2011.

You have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option (see Pub. 525).

You received a distribution from a foreign trust.

You owe the excise tax on insider stock compensation from an expatriated corporation.

You owe household employment taxes. See Schedule H (Form 1040) and its instructions to find out if you owe these taxes.

You are eligible for the health coverage tax credit. See Form 8885 for details.

You are claiming the adoption credit or received employer-provided adoption benefits. See Form 8839 for details.

You are an employee and your employer did not withhold social security and Medicare tax. See Form 8919 for details.

You had a qualified health savings account funding distribution from your IRA.

You are a debtor in a bankruptcy case filed after October 16, 2005.

You are eligible for the first-time homebuyer credit or must repay the first-time homebuyer credit. See Form 5405 for details.

You had foreign financial assets in 2011 and you must file new Form 8938. Check www.irs.gov/form8938 for details.

Line Instructions for Form 1040A

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

Name and Address

Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse’s name on line 3 instead of below your name.

taxtipIf 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 your local Social Security Administration (SSA) office before you file your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.

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 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.

Death of a taxpayer

See Death of a Taxpayer under General Information, later.

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 1040A, W-2, and 1099 agree with your social security card. If they do not, certain deductions and credits on your Form 1040A may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA.

IRS individual taxpayer identification numbers (ITINs) for aliens.

 If you are a nonresident or resident alien and you do not have and are not eligible to get an SSN, you must apply for an ITIN. For details on how to do so, see Form W-7 and its instructions. It takes 6 to 10 weeks to get an ITIN.

  If you already have an ITIN, enter it wherever your SSN is requested on your tax return.

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

Nonresident alien spouse.

 If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN if:

You file a joint return,

You file a separate return and claim an exemption for your spouse, or

Your spouse is filing a separate return.

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 can also have $3 go to the fund. If you check a box, your tax or refund will not change.

Filing Status

Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

Married filing separately.

Single.

Head of household.

Married filing jointly or qualifying widow(er) with dependent child.

taxtipMore than one filing status can apply to you. You can choose the one that will give you the lowest tax.

Line 1

Single

You can check the box on line 1 if any of the following was true on December 31, 2011.

You were never married.

You were legally separated according to your state law under a decree of divorce or separate maintenance. But if, at the end of 2011, your divorce was not final (an interlocutory decree), you are considered married and cannot check the box on line 1.

You were widowed before January 1, 2011, and did not remarry before the end of 2011. But, if you have a dependent child, you may be able to use the qualifying widow(er) filing status. See the instructions for line 5.

Line 2

Married Filing Jointly

You can check the box on line 2 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 "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. They 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 any interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if:

You believe your spouse is not reporting all of his or her income, or

You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax.

  See the instructions for line 3. Also see Innocent spouse relief under General Information, later.

Nonresident aliens and dual-status aliens.

 Generally, a husband and wife cannot file a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2011, you may elect to be treated as a resident alien and file a joint return. See Pub. 519 for details.

Line 3

Married Filing Separately

If you are married and file a separate return, you generally report only your own income, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.

  However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you cannot take the student loan interest deduction, the tuition and fees deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if your spouse itemizes deductions.

  Be sure to enter your spouse's SSN or ITIN on Form 1040A. If your spouse does not have and is not required to have an SSN or ITIN, enter "NRA."

taxtipYou may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2011. See Married persons who live apart, later.

Line 4

Head of Household

This filing status is for unmarried individuals who provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.

You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2011. But, if at the end of 2011, your divorce was not final (an interlocutory decree), you are considered married.

You are married but lived apart from your spouse for the last 6 months of 2011 and you meet the other rules under Married persons who live apart, later.

You are married to a nonresident alien at any time during the year and you do not choose to treat him or her as a resident alien.

  Check the box on line 4 only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies.

Test 1.

 You paid over half the cost of keeping up a home that was the main home for all of 2011 of your parent whom you can claim as a dependent, except under a multiple support agreement (see the line 6c instructions). Your parent did not have to live with you.

Test 2.

 You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you).

Any person whom you can claim as a dependent. But do not include:

Your qualifying child whom you claim as your dependent because of the rule for Children of divorced or separated parents in the line 6c instructions,

Any person who is your dependent only because he or she lived with you for all of 2011, or

Any person you claimed as a dependent under a multiple support agreement. See the line 6c instructions.

Your unmarried qualifying child who is not your dependent.

Your married qualifying child who is not your dependent only because you can be claimed as a dependent on someone else's 2011 return.

Your child who, even though you are the custodial parent, is neither your dependent nor your qualifying child because of the rule for Children of divorced or separated parents in the line 6c instructions.

  If the child is not your dependent, enter the child's name on line 4. If you do not enter the name, it will take us longer to process your return.

Qualifying child.

  To find out if someone is your qualifying child, see Step 1 in the line 6c instructions.

Dependent.

 To find out if someone is your dependent, see the instructions for line 6c.

Exception to time lived with you.

 Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child in the line 6c instructions, if applicable.

  If the person for whom you kept up a home was born or died in 2011, you can still file as head of household as long as the home was that person's main home for the part of the year he or she was alive.

Keeping up a home.

 To find out what is included in the cost of keeping up a home, see Pub. 501.

  If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost.

Married persons who live apart.

 Even if you were not divorced or legally separated at the end of 2011, you are considered unmarried if all of the following apply.

You lived apart from your spouse for the last 6 months of 2011. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.

You file a separate return from your spouse.

You paid over half the cost of keeping up your home for 2011.

Your home was the main home of your child, stepchild, or foster child for more than half of 2011 (if half or less, see Exception to time lived with you, earlier).

You can claim this child as your dependent or could claim the child except that the child's other parent can claim him or her under the rule for Children of divorced or separated parents in the line 6c instructions.

Adopted child.

 An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Foster child.

 A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Line 5

Qualifying Widow(er) With Dependent Child

You can check the box on line 5 and use joint return tax rates for 2011 if all of the following apply.

Your spouse died in 2009 or 2010 and you did not remarry before the end of 2011.

You have a child or stepchild whom you claim as a dependent. This does not include a foster child.

This child lived in your home for all of 2011. If the child did not live with you for the required time, see Exception to time lived with you, later.

You paid over half the cost of keeping up your home.

You could have filed a joint return with your spouse the year he or she died, even if you did not actually do so.

  If your spouse died in 2011, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2.

Adopted child.

 An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Dependent.

 To find out if someone is your dependent, see the instructions for line 6c.

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 in the home. Also see Kidnapped child in the line 6c instructions, if applicable.

  A child is considered to have lived with you for all of 2011 if the child was born or died in 2011 and your home was the child's home for the entire time he or she was alive.

Keeping up a home.

 To find out what is included in the cost of keeping up a home, see Pub. 501.

  If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost.

Exemptions

You can deduct $3,700 on line 26 for each exemption you can take.

Line 6b

Spouse

Check the box on line 6b if either of the following applies.

Your filing status is married filing jointly and your spouse cannot be claimed as a dependent on another person's return.

You were married at the end of 2011, your filing status is married filing separately or head of household, and both of the following apply.

Your spouse had no income and is not filing a return.

Your spouse cannot be claimed as a dependent on another person's return.

  If your filing status is head of household and you check the box on line 6b, enter the name of your spouse on the line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return. If you were divorced or legally separated at the end of 2011, you cannot take an exemption for your former spouse.

Death of your spouse.

 If your spouse died in 2011 and you did not remarry by the end of 2011, check the box on line 6b if you could have taken an exemption for your spouse on the date of death. For other filing instructions, see Death of a taxpayer under General Instructions, later.

Line 6c—Dependents

Dependents and Qualifying Child for Child Tax Credit

Follow the steps below to find out if a person qualifies as your dependent, qualifies you to take the child tax credit, or both. If you have more than six dependents, include a statement showing the information required in columns (1) through (4).

  Step 1

Do You Have a Qualifying Child?

A qualifying child 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 did not provide over half of his or her own support for 2011 (see Pub. 501)

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 for more than half of 2011. If the child did not live with you for the required time, see Exception to time lived with you, later.

caution
If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2011, see Qualifying child of more than one person, later.

1.   Do you have a child who meets the conditions to be your qualifying child?

square Yes.

Go to Step 2.

square No.

Go to Step 4.

  Step 2

Is Your Qualifying Child Your
Dependent?

1.   Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)

square Yes. Continuedown arrow

square No. stop

You cannot claim this child as a dependent. Go to Form 1040A, line 7.

2.   Was the child married?

square Yes.

See Married person, later.

square No. Continuedown arrow

3.   Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2011 tax return? See Steps 1, 2, and 4.

square Yes.

You cannot claim any dependents. Go to Form 1040A, line 7.

square No.

You can claim this child as a dependent. Complete Form 1040A, line 6c, columns (1) through (3) for this child. Then, go to Step 3.

  Step 3

Does Your Qualifying Child
Qualify You for the Child Tax Credit?

1.   Was the child under age 17 at the end of 2011?

square Yes. Continuedown arrow

square No. stop

This child is not a qualifying child for the child tax credit. Go to Form 1040A, line 7.

2.   Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)

square Yes.

This child is a qualifying child for the child tax credit. Check the box on Form 1040A, line 6c, column (4).

square No. stop

This child is not a qualifying child for the child tax credit. Go to Form 1040A, line 7.

  Step 4

Is Your Qualifying Relative Your Dependent?

A qualifying relative is a person who is your...

Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild)

or

Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew)

or

Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle)

or

Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law

or

Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law. If the person did not live with you for the required time, see Exception to time lived with you, later.

who was not...

A qualifying child (see Step 1) of any taxpayer for 2011. For this purpose, a person is not a taxpayer if he or she is not required to file a U.S. income tax return and either does not file such a return or files only to get a refund of withheld income tax or estimated tax paid.

who...

Had gross income of less than $3,700 in 2011. If the person was permanently and totally disabled, see Exception to gross income test, later.

For whom you provided...

Over half of his or her support in 2011. But see Children of divorced or separated parents, Multiple support agreements, and Kidnapped child, later.

1.   Does any person meet the conditions to be your qualifying relative?

square Yes. Continuedown arrow

square No. stop

Go to Form 1040A, line 7.

2.   Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test, later.)

square Yes. Continuedown arrow

square No. stop

You cannot claim this person as a dependent. Go to Form 1040A, line 7.

3.   Was your qualifying relative married?

square Yes.

See Married person, later.

square No. Continuedown arrow

4.   Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2011 tax return? See Steps 1, 2, and 4.

square Yes. stop

You cannot claim any dependents. Go to Form 1040A, line 7.

square No.

You can claim this person as a dependent. Complete Form 1040A, line 6c, columns (1) through (3). Do not check the box on Form 1040A, line 6c, column (4).

Definitions and Special Rules

Adopted child.

 An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Adoption taxpayer identification numbers (ATINs).

 If you have a dependent who was placed with you for legal adoption and you do not know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. (If the dependant is not a U.S. citizen or resident alien, apply for an ITIN instead, using Form W-7. See Social Security Number (SSN), earlier.)

Children of divorced or separated parents.

 A child will be treated as being the qualifying child or qualifying relative of his or her noncustodial parent (defined later) if all of the following conditions apply.

The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2011 (whether or not they are or were married).

The child received over half of his or her support for 2011 from the parents (and the rules on Multiple support agreements do not apply). Support of a child received from a parent's spouse is treated as provided by the parent.

The child is in custody of one or both of the parents for more than half of 2011.

Either of the following applies.

The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for 2011, and the noncustodial parent includes a copy of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement, later.

A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2011.

  If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption (line 6c) and the child tax credits (lines 33 and 42). However, this special rule does not apply to head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. See Pub. 501 for details.

Custodial and noncustodial parents.

 The custodial parent is the parent with whom the child lived for the greater number of nights in 2011. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.

Post-1984 and pre-2009 decree or agreement.

 The decree or agreement must state all three of the following.

The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.

The other parent will not claim the child as a dependent.

The years for which the claim is released.

  The noncustodial parent must include all of the following pages from the decree or agreement.

Cover page (include the other parent's SSN on that page).

The pages that include all the information identified in (1) through (3) above.

Signature page with the other parent's signature and date of agreement.

cautionYou must include the required information even if you filed it with your return in an earlier year.

Post-2008 decree or agreement.

 If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent cannot include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must include a copy with his or her return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support.

Release of exemption revoked.

 A custodial parent who has revoked his or her previous release of a claim to exemption for a child must include a copy of the revocation with his or her return. For details, see Form 8332.

Claim for refund.

 A claim for refund is a return filed only to get a 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.

Exception to citizen test.

 If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen (Step 2, question 1; Step 3, question 2; and Step 4, question 2).

Exception to gross income test.

 If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501.

Exception to time lived with you.

 Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents, earlier, or Kidnapped child, below.

  A person is considered to have lived with you for all of 2011 if the person was born or died in 2011 and your home was this person's home for the entire time he or she was alive in 2011.

Foster child.

 A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Kidnapped child.

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

Married person.

 If the person is married and files a joint return, you cannot claim that person as your dependent. Go to Form 1040A, line 7. However, if the person is married but does not file a joint return or files a joint return only as a claim for refund (defined earlier) and no tax liability would exist for either spouse if they filed separate returns, you may be able to claim him or her as a dependent. Go to Step 2, question 3 (for a qualifying child) or Step 4, question 4 (for a qualifying relative).

Multiple support agreements.

 If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.

Permanently and totally disabled.

 A person is permanently and totally disabled if, at any time in 2011, the person cannot engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

Qualifying child of more than one person.

 Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies.

Dependency exemption (line 6c).

Child tax credits (lines 33 and 39).

Head of household filing status (line 4).

Credit for child and dependent care expenses (line 29).

Exclusion for dependent care benefits (Form 2441, Part III).

Earned income credit (lines 38a and 38b).

No other person can take any of the six tax benefits listed above unless he or she has a different qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.

If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2011. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2011.

If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2011.

If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2011, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

Example.

 Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter does not meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the six tax benefits listed earlier for which you otherwise qualify. Your mother cannot claim any of those six tax benefits unless she has a different qualifying child. However, if your mother's AGI is higher than yours and the other parent's and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.

  For more details and examples, see Pub. 501.

  If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you cannot claim any benefits based on this child. Go to Form 1040A, line 7.

Social security number.

 You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card is not correct, or you need to get an SSN for your dependent, contact the Social Security Administration. See Social Security Number (SSN), earlier. If your dependent will not have a number by the date your return is due, see What If You Cannot File on Time?, earlier.

  If your dependent child was born and died in 2011 and you do not have an SSN for the child, enter "Died" in column (2) and attach a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.

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 school offering courses only through the Internet.

Income

Generally, you must report all income except income that is exempt from tax by law. For details, see the following instructions, especially the instructions for lines 7 through 14b. Also see Pub. 525.

Foreign-Source Income

You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income, such as wages and tips, from sources outside the United States.

  If you worked abroad, you may be able to exclude part or all of your foreign earned income if you file Form 1040. For details, see Pub. 54 and Form 2555 or 2555-EZ.

Foreign retirement plans.

 If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Form 8891 to find out if you can elect to defer tax on the undistributed income. If you elect to defer tax, you must file Form 1040.

  Report distributions from foreign pension plans on lines 12a and 12b.

Foreign accounts and trusts.

 You must complete Part III of Schedule B if you:

Had a foreign account, or

Received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

Note.  If you had foreign financial assets in 2011, you may have to file new Form 8938. Check www.irs.gov/form8938 for details. If you must file Form 8938 you cannot file Form 1040A. You must file Form 1040.

Rounding Off to Whole Dollars

You can round off cents to whole dollars on your return and schedules. 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 1040A, line 7, 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 itemize deductions?

box No. | None of your refund is taxable.
box Yes. | You may have to report part or all of the refund as income on Form 1040 for 2011. See Pub. 525 for details.

Community Property States

Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must usually follow state law to determine what is community income and what is separate income. For details, see Pub. 555.

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 7

Wages, Salaries, Tips, etc.

Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2. But the following types of income must also be included in the total on line 7.

Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,700 in 2011. Also, enter "HSH" and the amount not reported on a Form W-2 in the space to the left of line 7.

Tip income you did not report to your employer. But you must use Form 1040 and Form 4137 if you received tips of $20 or more in any month and did not report the full amount to your employer, or your Form(s) W-2 shows allocated tips that you must report as income. You must report the allocated tips shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown in box 8 of your Form(s) W-2. They are not included as income in box 1. See Pub. 531 for more details.

Dependent care benefits, which should be shown in box 10 of your Form(s) W-2. But first complete Form 2441 to see if you can exclude part or all of the benefits.

Scholarship and fellowship grants not reported on Form W-2. Also, enter "SCH" and the amount in the space to the left of line 7. However, if you were a degree candidate, include on line 7 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 7.

Disability pensions shown on Form 1099-R if you have not reached the minimum retirement age set by your employer. But see Insurance premiums for retired public safety officers, later. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 12a and 12b of Form 1040A. Payments from an IRA are reported on lines 11a and 11b.

* This includes a Roth, SEP, or SIMPLE IRA.

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 (see TeleTax Topics, later) to find out what to do. Even if you do not get a Form W-2, you must still report your earnings on line 7. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Line 8a

Taxable Interest

Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 8a. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions apply to you.

  Interest credited in 2011 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2011 income. For details, see Pub. 550.

taxtipIf you get a 2011 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2011, see Pub. 550.

Line 8b

Tax-Exempt Interest

If you received any tax-exempt interest, such as from municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest, including any exempt-interest dividends from a mutual fund or other regulated investment company, should be included in box 8 of Form 1099-INT. Enter the total on line 8b. Do not include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.

  If you received tax-exempt interest from private activity bonds issued after August 7, 1986, you must use Form 1040.

Line 9a

Ordinary Dividends

Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be shown in box 1a of Form(s) 1099-DIV.

  You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.

  You must use Form 1040 if you received nondividend distributions (box 3 of Form 1099-DIV) required to be reported as capital gains.

  For details, see Pub. 550.

Line 9b

Qualified Dividends

Enter your total qualified dividends on line 9b. Qualified dividends are also included in the ordinary dividend total required to be shown on line 9a. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.

Exception.

 Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but are not qualified dividends. These include:

Dividends you received as a nominee. See the instructions for Schedule B.

Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock is not entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub. 550 for more details.

Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule just described.

Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property.

Payments in lieu of dividends, but only if you know or have reason to know that the payments are not qualified dividends.

Example 1.

 You bought 5,000 shares of XYZ Corp. common stock on July 8, 2011. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 15, 2011. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11, 2011. You held your shares of XYZ Corp. for only 34 days (from July 9, 2011, through August 11, 2011) of the 121-day period. The 121-day period began on May 16, 2011, (60 days before the ex-dividend date) and ended on September 13, 2011. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.

Example 2.

 Assume the same facts as in Example 1 except that you bought the stock on July 14, 2011 (the day before the ex-dividend date), and you sold the stock on September 15, 2011. You held the stock for 63 days (from July 15, 2011, through September 15, 2011). The $500 of qualified dividends shown in box 1b of your Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 15, 2011, through September 13, 2011).

Example 3.

 You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2011. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 15, 2011. The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000, and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2011. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.

taxtipBe sure you use the Qualified Dividends and Capital Gain Tax Worksheet to figure your tax.

Line 10

Capital Gain Distributions

Each payer should send you a Form 1099-DIV. Do any of the Forms 1099-DIV or substitute statements you, or your spouse if filing a joint return, received have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain)?

box Yes. | You must use Form 1040.
box No. | You can use Form 1040A. Enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 10. Also, be sure you use the Qualified Dividends and Capital Gain Tax Worksheet to figure your tax.

  If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 10 only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096.

Lines 11a and 11b

IRA Distributions

You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax and other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 11a and 11b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided below, leave line 11a blank and enter the total distribution (from Form 1099-R, box 1) on line 11b.

  If you converted part or all of an IRA to a Roth IRA in 2010 and did not elect to report the taxable amount on your 2010 return, you generally must report half of it on your 2011 return and the rest on your 2012 return. See 2010 Roth IRA conversions, later.

Exception 1.

 Enter the total distribution on line 11a if you rolled over part or all of the distribution from one:

IRA to another IRA of the same type (for example, from one traditional IRA to another traditional IRA),

SEP or SIMPLE IRA to a traditional IRA, or

IRA to a qualified plan other than an IRA.

  Also, enter "Rollover" next to line 11b. If the total distribution was rolled over in a qualified rollover, enter -0- on line 11b. If the total distribution was not rolled over in a qualified rollover, enter the part not rolled over on line 11b unless Exception 2 applies to the part not rolled over. Generally, a qualified rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590.

  If you rolled over the distribution into a qualified plan other than an IRA or you made the rollover in 2012, include a statement explaining what you did.

Exception 2.

 If any of the following apply, enter the total distribution on line 11a and see Form 8606 and its instructions to figure the amount to enter on line 11b.

You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2011 or an earlier year. If you made nondeductible contributions to these IRAs for 2011, also see
Pub. 590.

You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 11b; you do not have to see Form 8606 or its instructions.

Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2006 or an earlier year.

Distribution code Q is shown in box 7 of Form 1099-R.

You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2011.

You had a 2010 or 2011 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year.

You made excess contributions to your IRA for an earlier year and had them returned to you in 2011.

You recharacterized part or all of a contribution to a Roth IRA as a traditional IRA contribution, or vice versa.

Exception 3.

 If the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 11a. If the total amount distributed is a QCD, enter -0- on line 11b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 11b unless Exception 2 applies to that part. Enter "QCD" next to line 11b.

  A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 701/2 when the distribution was made.

   Generally, your total QCDs for the year cannot be more than $100,000. (On a joint return, your spouse can also have a QCD of up to $100,000.) If you elected to treat a January 2011 QCD as made in 2010, report it on your 2011 return like any other 2011 QCD, as just described. However, if you also made another 2011 QCD and the total was more than $100,000 per spouse, attach a brief explanation. For example: "Line 11b — Spouse One's 2010 QCD $75,000; Spouse One's 2011 QCD $70,000."

  The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income.

cautionYou cannot claim a charitable contribution deduction for any QCD not included in your income.

Exception 4.

 If the distribution is a health savings account (HSA) funding distribution (HFD), you must file Form 1040. See Exception 4 in the instructions for Form 1040, lines 15a and 15b. An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA.

More than one exception applies.

 If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 11b. For example: "Line 11b--$1,000 Rollover and $500 HFD." But you do not need to attach a statement if only Exception 2 and one other exception apply.

2010 Roth IRA conversions.

 If you converted part or all of an IRA to a Roth IRA in 2010 and did not elect to report the taxable amount on your 2010 return, include on line 11b the amount from your 2010 Form 8606, line 20a. However, you may have to include a different amount on line 11b if either of the following applies.

You received a distribution from a Roth IRA in 2010 or the owner of the Roth IRA died in 2011. See Pub. 590 to figure the amount to enter on line 11b.

You received a distribution from a Roth IRA in 2011. Use Form 8606 to figure the amount to enter on line 11b.

More than one distribution.

 If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 11b. Enter the total amount of those distributions on line 11a.

cautionYou may have to pay an additional tax if (a) you received an early distribution from your IRA and the total was not rolled over or (b) you were born before July 1, 1940, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. If you do owe this tax, you must use Form 1040.

More information.

  For more information about IRAs, see Pub. 590.

Lines 12a and 12b

Pensions and Annuities

You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax and other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Do not include the following payments on lines 12a and 12b. Instead, report them on line 7.

Disability pensions received before you reach the minimum retirement age set by your employer.

Corrective distributions (including any earnings) of excess salary deferrals or excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.

taxtipAttach Form(s) 1099-R to Form 1040A if any federal income tax was withheld.

  If you rolled over part or all of a distribution from a qualified retirement plan (other than a designated Roth account) to a Roth IRA in 2010 (or you rolled over part or all of a distribution from a 401(k) or 403(b) plan to a designated Roth account in 2010) and did not elect to report the taxable amount on your 2010 return, you generally must report half of it on your 2011 return and the rest on your 2012 return. See 2010 Roth IRA rollovers or 2010 in-plan Roth rollovers, whichever applies, later.

Fully taxable pensions and annuities.

 Your payments are fully taxable if (a) you did not contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got back your entire cost tax free before 2011. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 12b; do not make an entry on line 12a. But see Insurance premiums for retired public safety officers, later.

  Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.

Partially taxable pensions and annuities.

 Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 12a. If your Form 1099-R does not show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 12b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method, later, to find out if you must use that method to figure the taxable part.

  You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939.

  If your Form 1099-R shows a taxable amount, you can report that amount on line 12b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.

Insurance premiums for retired public safety officers.

 If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from a plan maintained by the employer from which you retired as a public safety officer. Also, the distribution must be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums or $3,000. You can only make this election for amounts that would otherwise be included in your income.

  An eligible retirement plan is a governmental plan that is:

a qualified trust,

a section 403(a) plan,

a section 403(b) plan, or

a section 457(b) plan.

  If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R does not reflect the exclusion. Report your total distributions on line 12a and the taxable amount on line 12b. Enter "PSO" next to line 12b.

  If you are retired on disability and reporting your disability pension on line 7, include only the taxable amount on that line and enter "PSO" and the amount excluded in the space to the left of line 7.

Simplified Method.

 You must use the Simplified Method if either of the following applies.

Your annuity starting date (defined later) was after July 1, 1986, and you used this method last year to figure the taxable part.

Your annuity starting date was after November 18, 1996, and both of the following apply.

The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.

On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments.

  If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 or Pub. 721 for U.S. Civil Service retirement benefits.

cautionIf you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the Simplified Method Worksheet in these instructions.

Annuity starting date.

 Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.

Age (or combined ages) at annuity starting date.

 If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.

  If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.

Cost.

 Your cost is generally your net investment in the plan as of the annuity starting date. It does not include pre-tax contributions. Your net investment should be shown in box 9b of Form 1099-R for the first year you received payments from the plan.

Rollovers.

 Generally, a qualified rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a qualified rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 12a and 12b to report a qualified rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.

  Enter on line 12a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the qualified rollover. Enter the remaining amount, even if zero, on line 12b. If the remaining amount is zero and you have no other distribution to report on line 12b, enter zero on line 12b. Also, enter "Rollover" next to line 12b.

  See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders.

2010 Roth IRA rollovers.

 If you rolled over part or all of a distribution from a qualified retirement plan (other than a designated Roth account) to a Roth IRA in 2010 and did not elect to report the taxable amount on your 2010 return, include on line 12b the amount from your 2010 Form 8606, line 25a. However, you may have to include a different amount on line 12b (or include an amount on line 11b instead of 12b) if either of the following applies.

You received a distribution from a Roth IRA in 2010 or the owner of the Roth IRA died in 2011. See Pub. 575 to figure the amount to enter on line 12b.

You received a distribution from a Roth IRA in 2011. Use Form 8606 to figure the amount to enter on line 11b.

2010 in-plan Roth rollovers.

 If you rolled over part or all of a distribution from a qualified retirement plan to a designated Roth account in 2010 and did not report the taxable amount on your 2010 return, include on line 12b the amount from your 2010 Form 8606, line 25a. However, you may have to include a different amount on line 12b if either of the following applies.

You received a distribution from your designated Roth account in 2010 after September 27, or the owner of the designated Roth account died in 2011. See Pub. 575 to figure the amount to enter on line 12b.

You received a distribution from the designated Roth account in 2011. Use Form 8606 to figure the amount to enter on line 12b.

Lump-sum distributions.

 If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You must use Form 1040 if you owe additional tax because you received an early distribution from a qualified retirement plan and the total amount was not rolled over in a qualified rollover. See Pub. 575 to find out if you owe this tax.

  Enter the total distribution on line 12a and the taxable part on line 12b. For details, see Pub. 575.

taxtipYou may be able to pay less tax on the distribution if you were born before January 2, 1936, or you are the beneficiary of a deceased employee who was born before January 2, 1936. But you must use Form 1040 to do so. For details, see Form 4972.

Simplified Method Worksheet—Lines 12a and 12b

Before you begin:

checkmarkIf you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.

Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040A, line 12b. Enter the total pension or annuity payments received in 2011 on Form 1040A, line 12a.

1.
Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040A,
line 12a
1.

2.
Enter your cost in the plan at the annuity starting date
2.

Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3.

3.
Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below
3.

4.
Divide line 2 by the number on line 3
4.

5.
Multiply line 4 by the number of months for which this year's payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6
5.

6.
Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year's worksheet
6.

7.
Subtract line 6 from line 2
7.

8.
Enter the smaller of line 5 or line 7
8.

9.
Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040A, line 12b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. If you are a retired public safety officer, see Insurance premiums for retired public safety officers before entering an amount on line 12b
9.

10.
Was your annuity starting date before 1987?

box Yes.
Stop sign Leave line 10 blank.

box No.
Add lines 6 and 8. This is the amount you have recovered tax free through 2011. You will need this number when you fill out this worksheet next year.
10.

Table 1 for Line 3 Above

AND your annuity starting date was—

IF the age at annuity starting date (defined earlier) was . . .

before November 19, 1996,
enter on line 3 . . .

after November 18, 1996, enter on line 3 . . .

    55 or under

300

360

    56–60

260

310

    61–65

240

260

    66–70

170

210

    71 or older

120

160

Table 2 for Line 3 Above

IF the combined ages at annuity
starting date (defined earlier) were . . .

THEN enter on line 3 . . .

    110 or under

410

    111–120

360

    121–130

310

    131–140

260

    141 or older

210

Line 13

Unemployment Compensation and 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 13. However, if you made contributions to a governmental unemployment compensation program, reduce the amount you report on line 13 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 13. Also, enter "Repaid" and the amount you repaid in the space to the left of line 13. 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 13.

Social Security Benefits Worksheet—Lines 14a and 14b

Before you begin:

checkmarkComplete Form 1040A, lines 16 and 17, if they apply to you.

checkmarkIf you are married filing separately and you lived apart from your spouse for all of 2011, enter "D" to the right of the word "benefits" on line 14a. If you do not, you may get a math error notice from the IRS.

checkmarkBe sure you have read the Exception, later, to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable.

1.

Enter the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099. Also, enter this amount on Form 1040A, line 14a
1.

2.

Enter one-half of line 1
2.

3.

Enter the total of the amounts from Form 1040A, lines 7, 8a, 9a, 10, 11b, 12b, and 13
3.

4.

Enter the amount, if any, from Form 1040A, line 8b
4.

5.

Add lines 2, 3, and 4
5.

6.

Enter the total of the amounts from Form 1040A, lines 16 and 17
6.

7.

Is the amount on line 6 less than the amount on line 5?

box
No.
  Stop
None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b.

box
Yes. Subtract line 6 from line 5
7.

8.

If you are:

Married filing jointly, enter $32,000.

Single, head of household, qualifying widow(er), or married filing separately and   you lived apart from your spouse for all of 2011, enter $25,000.

8.

Married filing separately and you lived with your spouse at any time in 2011,   skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line   16. Then go to line 17.

9.

Is the amount on line 8 less than the amount on line 7?

box
No.
  Stop
None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b. If you are married filing separately and you lived apart from your spouse for all of 2011, be sure you entered "D" to the right of the word "benefits" on line 14a.

box
Yes. Subtract line 8 from line 7
9.

10.

Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2011
10.

11.

Subtract line 10 from line 9. If zero or less, enter -0-
11.

12.

Enter the smaller of line 9 or line 10
12.

13.

Enter one-half of line 12
13.

14.

Enter the smaller of line 2 or line 13
14.

15.

Multiply line 11 by 85% (.85). If line 11 is zero, enter -0-
15.

16.

Add lines 14 and 15
16.

17.

Multiply line 1 by 85% (.85)
17.

18.

Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040A, line 14b
18.

Tip

If any of your benefits are taxable for 2011 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Pub. 915 for details.

Lines 14a and 14b

Social Security Benefits

You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2011. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.

  Use the Social Security Benefits Worksheet in these instructions to see if any of your benefits are taxable.

Exception.

 Do not use the Social Security Benefits Worksheet if any of the following applies.

You made contributions to a traditional IRA for 2011 and you or your spouse were covered by a retirement plan at work. Instead, use the worksheets in Pub. 590 to see if any of your social security benefits are taxable and to figure your IRA deduction.

You repaid any benefits in 2011 and your total repayments (box 4) were more than your total benefits for 2011 (box 3). None of your benefits are taxable for 2011. Also, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in gross income in an earlier year. But you must use Form 1040 to do so. For more details, see Pub. 915.

You file Form 8815. Instead, use the worksheet in Pub. 915.

Adjusted Gross Income

Line 16

Educator Expenses

If you were an eligible educator in 2011, you can deduct on line 16 up to $250 of qualified expenses you paid in 2011. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 16. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21, but you must use Form 1040. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.

  Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be required to be considered necessary.

  Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education.

  You must reduce your qualified expenses by the following amounts.

Excludable U.S. series EE and I savings bond interest from Form 8815.

Nontaxable qualified tuition program earnings or distributions.

Any nontaxable distribution of Coverdell education savings account earnings.

Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2.

  For more details, use TeleTax topic 458 (see TeleTax Topics, later) or see Pub. 529.

Line 17

IRA Deduction

taxtipIf you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2011, you must report them on Form 8606.

If you made contributions to a traditional IRA for 2011, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. A statement should be sent to you by May 31, 2012, that shows all contributions to your traditional IRA for 2011.

  Use the IRA Deduction Worksheet in these instructions to figure the amount, if any, of your IRA deduction. But read the following 10-item list before you fill in the worksheet.

If you were age 701/2 or older at the end of 2011, you cannot deduct any contributions made to your traditional IRA for 2011 or treat them as nondeductible contributions.

You cannot deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for line 32.

caution
If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2011, do not use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590 to figure the amount, if any, of your IRA deduction.

You cannot deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts are not included as income in box 1 of your Form W-2. But you may be able to take the retirement savings contributions credit. See the instructions for line 32.

If you made contributions to your IRA in 2011 that you deducted for 2010, do not include them in the worksheet.

If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, do not include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2 or (b) box 12 of your Form W-2 with code Z. If it is not, contact your employer for the amount of the income.

You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 17.

Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 11a and 11b.

Do not include trustees' fees that were billed separately and paid by you for your IRA. You may be able to deduct those fees as an itemized deduction. But you must use Form 1040 to do so.

Do not include any repayments of qualified reservist distributions. You cannot deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590.

If the total of your IRA deduction on line 17 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2011, see Pub. 590 for special rules.

taxtipBy April 1 of the year after the year in which you reach age 701/2, you must start taking minimum required distributions from your traditional IRA. If you do not, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590.

IRA Deduction Worksheet—Line 17

cautionIf you were age 701/2 or older at the end of 2011, you cannot deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 701/2 or older at the end of 2011. If you are married filing jointly and only one spouse was under age 701/2 at the end of 2011, complete this worksheet only for that spouse.

Before you begin:

checkmarkBe sure you have read the 10-item list for line 17. You may not be able to use this worksheet.

checkmarkIf you are married filing separately and you lived apart from your spouse for all of 2011, enter "D" in the space to the left of line 17. If you do not, you may get a math error notice from the IRS.

Your IRA
Spouse's IRA

1a.

Were you covered by a retirement plan (see Were you covered by a retirement plan?, later)?
1a.
box Yes box No

 b.

If married filing jointly, was your spouse covered by a retirement plan?
1b.
box Yes box No

Next. If you checked "No" on line 1a (and "No" on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if applicable), and go to line 8.

$5,000, if under age 50 at the end of 2011.

$6,000, if age 50 or older but under age 701/2 at the end of 2011.

Otherwise, go to line 2.

2.

Enter the amount shown below that applies to you.

Single, head of household, or married filing separately and you lived
  apart from your spouse for all of 2011, enter $66,000

Qualifying widow(er), enter $110,000

2a.

2b.

Married filing jointly, enter $110,000 in both columns. But if you
  checked "No" on either line 1a or 1b, enter $179,000 for
  the person who was not covered by a plan

Married filing separately and you lived with your spouse at any time in
  2011, enter $10,000

3.

Enter the amount from Form 1040A, line 15
3.

4.

Enter the amount, if any, from Form 1040A, line 16
4.

5.

Subtract line 4 from line 3. If married filing jointly, enter the result in both columns
5a.

5b.

6.

Is the amount on line 5 less than the amount on line 2?

box No.
Stop
None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606.

box Yes.
Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you.

If single, head of household, or married filing separately, and
  the result is $10,000 or more, enter the applicable amount
  below on line 7 for that column and go to line 8.
    i. $5,000, if under age 50 at the end of 2011.
    ii. $6,000, if age 50 or older but under age 701/2 at the end
    of 2011.
  If the result is less than $10,000, go to line 7.

6a.

6b.

If married filing jointly or qualifying widow(er), and
  the result is $20,000 or more ($10,000 or more in the column
  for the IRA of a person who was not covered by a retirement
  plan), enter the applicable amount below on line 7 for that
  column and go to line 8.
    i. $5,000, if under age 50 at the end of 2011.
    ii. $6,000, if age 50 or older but under age 701/2 at the end
    of 2011.
  Otherwise, go to line 7.

IRA Deduction Worksheet—Line 17 (continued)

Your IRA
Spouse's IRA

7.

Multiply lines 6a and 6b by the percentage below that applies to you. If the result is not a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200.

Single, head of household, or married filing
  separately, multiply by 50% (.50) (or by 60% (.60) in the
  column for the IRA of a person who is age 50 or older at
  the end of 2011)

7a.

7b.

Married filing jointly or qualifying widow(er), multiply by 25%
  (.25) (or by 30% (.30) in the column for the IRA of a
  person who is age 50 or older at the end of 2011). But if you
  checked "No" on either line 1a or 1b, then in the
  column for the IRA of the person who was not covered by a
  retirement plan, multiply by 50% (.50) (or by 60% (.60) if age
  50 or older at the end of 2011)

8.

Enter the amount from Form 1040A, line 7. Include any nontaxable combat pay. This amount should be reported in box 12 of Form W-2 with code Q
8.

caution
If married filing jointly and line 8 is less than $10,000 ($11,000 if one spouse is age 50 or older at the end of 2011; $12,000 if both spouses are age 50 or older at the end of 2011), stop here and see Pub. 590 to figure your IRA deduction.

9.

Enter traditional IRA contributions made, or that will be made by April 17, 2012, for 2011 to your IRA on line 9a and to your spouse's IRA on line 9b
9a.

9b.

10.

On line 10a, enter the smallest of line 7a, 8, or 9a. On line 10b, enter the smallest of line 7b, 8, or 9b. This is the most you can deduct. Add the amounts on lines 10a and 10b and enter the total on Form 1040A, line 17. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)
10a.

10b.

  You must use Form 1040 if you owe tax on any excess contributions made to an IRA or any excess accumulations in an IRA. For details, see Pub. 590.

Were you covered by a retirement plan?

 If you were covered by a retirement plan (401(k), SIMPLE, etc.) at work, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you cannot deduct them. In any case, the income earned on your IRA contributions is not taxed until it is paid to you. The "Retirement plan" box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you were not vested in the plan.

  If you were covered by a retirement plan and you file Form 8815, see Pub. 590 to figure the amount, if any, of your IRA deduction.

Married persons filing separately.

 If you were not covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2011.

taxtipYou may be able to take the retirement savings contributions credit. See the instructions for line 32.

Line 18

Student Loan Interest Deduction

You can take this deduction only if all of the following apply.

You paid interest in 2011 on a qualified student loan (defined below).

Your filing status is any status except married filing separately.

Your modified adjusted gross income (AGI) is less than: $75,000 if single, head of household, or qualifying widow(er); $150,000 if married filing jointly. Use lines 2 through 4 of the Student Loan Interest Deduction Worksheet to figure your modified AGI.

You, or your spouse if filing jointly, are not claimed as a dependent on someone's (such as your parent's) 2011 tax return.

  Use the Student Loan Interest Deduction Worksheet to figure your student loan interest deduction.

Qualified student loan.

 A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals.

Yourself or your spouse.

Any person who was your dependent when the loan was taken out.

Any person you could have claimed as a dependent for the year the loan was taken out except that:

The person filed a joint return,

The person had gross income that was equal to or more than the exemption amount for that year ($3,700 for 2011), or

You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.

  The person for whom the expenses were paid must have been an eligible student (defined later). However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related person, see Pub. 970.

Qualified higher education expenses.

 Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits.

Employer-provided educational assistance benefits that are not included in box 1 of Form(s) W-2.

Excludable U.S. series EE and I savings bond interest from Form 8815.

Any nontaxable distribution of qualified tuition program earnings.

Any nontaxable distribution of Coverdell education savings account earnings.

Any scholarship, educational assistance allowance, or other payment (but not gifts, inheritances, etc.) excluded from income.

  For more details on these expenses, see Pub. 970.

Eligible student.

 An eligible student is a person who:

Was enrolled in a degree, certificate, or other program (including a program of study abroad that was approved for credit by the institution at which the student was enrolled) leading to a recognized educational credential at an eligible educational institution, and

Carried at least half the normal full-time workload for the course of study he or she was pursuing.

Student Loan Interest Deduction Worksheet—Line 18

Before you begin:

checkmarkSee the instructions for line 18.

1.

Enter the total interest you paid in 2011 on qualified student loans (see below). Do not enter more than $2,500
1.

2.

Enter the amount from Form 1040A, line 15
2.

3.

Enter the total of the amounts from Form 1040A, lines 16 and 17
3.

4.

Subtract line 3 from line 2
4.

5.

Enter the amount shown below for your filing status.

Single, head of household, or qualifying widow(er)—$60,000

Married filing jointly—$120,000

5.

6.

Is the amount on line 4 more than the amount on line 5?

box No.
Skip lines 6 and 7, enter -0- on line 8, and go to line 9.

box Yes.
Subtract line 5 from line 4
6.

7.

Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000
7.
   .

8.

Multiply line 1 by line 7
8.

9.

Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Form 1040A, line 18
9.

Line 19

Tuition and Fees

If you paid qualified tuition and fees for yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form 8917.

taxtipYou may be able to take a credit for your educational expenses instead of a deduction. See the instructions for line 31 for details.

Tax, Credits, and Payments

Line 23a

If you were born before January 2, 1947, or were blind at the end of 2011, check the appropriate boxes on line 23a. If you were married and checked the box on Form 1040A, line 6b, and your spouse was born before January 2, 1947, or was blind at the end of 2011, also check the appropriate boxes for your spouse. Be sure to enter the total number of boxes checked. Do not check any box(es) for your spouse if your filing status is head of household.

Blindness.

 If you were not totally blind as of December 31, 2011, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:

You cannot see better than 20/200 in your better eye with glasses or contact lenses, or

Your field of vision is 20 degrees or less.

  If your eye condition is not likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead.

  You must keep the statement for your records.

Line 23b

If your filing status is married filing a separate return (box 3 is checked) and your spouse itemizes deductions on Form 1040, check the box on line 23b. You cannot take the standard deduction even if you were born before January 2, 1947, or were blind. Enter -0- on line 24 and go to line 25.

taxtipIn most cases, your federal income tax will be less if you take any itemized deductions that you may have, such as state and local income taxes, but you must use Form 1040 to do so.

Line 24

Standard Deduction

Most people can find their standard deduction by looking at the amounts listed under "All others" to the left of line 24.

Exception 1–dependent.

 If you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2011 return, use the Standard Deduction Worksheet for Dependents to figure your standard deduction.

Exception 2–box on line 23a checked.

 If you checked any box on line 23a, use the Standard Deduction Chart for People Who Were Born Before January 2, 1947, or Were Blind to figure your standard deduction.

Exception 3–box on line 23b checked.

 If you checked the box on line 23b, your standard deduction is zero, even if your were born before January 2, 1947, or were blind.

Standard Deduction Worksheet for Dependents—Line 24

Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.

1.

Is your earned income* more than $650?

Box  Yes.
Add $300 to your earned income. Enter the total

.
1.

Box  No.
Enter $950

2.

Enter the amount shown below for your filing status.

Single or married filing separately—$5,800

Married filing jointly or qualifying widow(er)—$11,600

Head of household—$8,500

.
2.

3.

Standard deduction.

a.
Enter the smaller of line 1 or line 2. If born after January 1, 1947, and not blind, stop here and enter this amount on Form 1040A, line 24. Otherwise, go to line 3b
3a.

b.
If born before January 2, 1947, or blind, multiply the number on Form 1040A, line 23a, by $1,150 ($1,450 if single or head of household)
3b.

c.
Add lines 3a and 3b. Enter the total here and on Form 1040A, line 24
3c.

* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the amount you reported on Form 1040A, line 7.

Standard Deduction Chart for People Who Were Born Before January 2, 1947, or Were Blind—Line 24

Do not use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the Standard Deduction Worksheet for Dependents.

Enter the number from the box on
Form 1040A, line 23a
▶
square

caution
Do not use the number of exemptions from line 6d.

IF your filing
status is . . .
AND the number in
the box above is . . .

THEN your standard
deduction is . . .

Single
1
2

$7,250
8,700

Married filing jointly
    or
Qualifying widow(er)
1
2
3
4

$12,750
13,900
15,050
16,200

Married filing separately
1
2
3
4

$6,950
8,100
9,250
10,400

Head of household
1
2

$9,950
11,400

Line 28

Tax

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

Blank check box 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.

Blank check box No. Use the Tax Table to figure your tax unless you are required to use Form 8615 (see Form 8615, later) or the Qualified Dividends and Capital Gain Tax Worksheet in these instructions. Also include in the total on line 28 any of the following taxes.

Tax from recapture of education credits.

 You may owe this tax if (a) you claimed an education credit in an earlier year, and (b) either tax-free educational assistance or a refund of qualified expenses was received in 2011 for the student. See the Instructions for Form 8863 for more details. If you owe this tax, enter the amount and "ECR" to the left of the entry space for line 28.

Alternative minimum tax.

 If both 1 and 2 next apply to you, use the Alternative Minimum Tax Worksheet in these instructions to see if you owe this tax and, if you do, the amount to include on line 28.

The amount on Form 1040A, line 26, is: $22,200 or more if single; $25,900 or more if married filing jointly or a qualifying widow(er); or $14,800 or more if head of household or married filing separately.

The amount on Form 1040A, line 22, is more than: $48,450 if single or head of household; $74,450 if married filing jointly or qualifying widow(er); $37,225 if married filing separately.

cautionIf filing for a child who must use Form 8615 to figure the tax (see below), and the amount on Form 1040A, line 22, is more than the total of $6,700 plus the amount on Form 1040A, line 7, do not file this form. Instead, file Form 1040 for the child. Use Form 6251 to see if the child owes this tax.

Alternative Minimum Tax Worksheet—Line 28

Before you begin:

checkmarkFigure the tax you would enter on Form 1040A, line 28, if you do not owe this tax.

1.
Enter the amount from Form 1040A, line 22
1.

2.
Enter the amount shown below for your filing status

Single or head of household—$48,450

Married filing jointly or qualifying
  widow(er)—$74,450

Married filing separately—$37,225

2

3.
Subtract line 2 from line 1. If zero or less, stop here; you do not owe this tax
3.

4.
Enter the amount shown below for your filing status.

Single or head of household—$112,500

Married filing jointly or qualifying
  widow(er)—$150,000

Married filing separately—$75,000

4.

5.
Subtract line 4 from line 1. If zero or less, enter -0- here and on line 6, and go to line 7
5.

6.
Multiply line 5 by 25% (.25)
6.

7.
Add lines 3 and 6
7.

8.
If line 7 is $175,000 or less ($87,500 or less if married filing separately), multiply line 7 by 26% (.26). Otherwise, multiply line 7 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result
8.

9.
Did you use the Qualified Dividends and Capital Gain Tax Worksheet to figure the tax on the amount on Form 1040A, line 27?

box No.
Skip lines 9 through 19; enter the amount from line 8 on line 20 and go to line 21.

box Yes.
Enter the amount from line 4 of that worksheet
9.

10.
Enter the smaller of line 7 or line 9
10.

11.
Subtract line 10 from line 7
11.

12.
If line 11 is $175,000 or less ($87,500 or less if married filing separately), multiply line 11 by 26% (.26). Otherwise, multiply line 11 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result
12.

13.
Enter the amount shown below for your filing status:

Single or married filing separately— $34,500

Married filing jointly or Qualifying widow(er)— $69,000

Head of household—$46,250

13.

14.
Enter the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet
14.

15.
Subtract line 14 from line 13. If zero or less, enter -0-
15.

16.
Enter the smaller of line 10 or line 15
16.

17.
Subtract line 16 from line 10
17.

18.
Multiply line 17 by 15% (.15)
18.

19.
Add lines 12 and 18
19.

20.
Enter the smaller of line 8 or line 19
20.

21.
Enter the amount you would enter on Form 1040A, line 28, if you do not owe this tax
21.

22.
Alternative minimum tax. Is the amount on line 20 more than the amount on line 21?

box No.
You do not owe this tax.

box Yes.
Subtract line 21 from line 20. Also include this amount in the total on Form 1040A, line 28. Enter "AMT" and show the amount in the space to the left of line 28
22.

Form 8615

Form 8615 generally must be used to figure the tax for any child who had more than $1,900 of investment income, such as taxable interest, ordinary dividends, or capital gain distributions, and who either:

Was under age 18 at the end of 2011,

Was age 18 at the end of 2011 and did not have earned income that was more than half of the child's support, or

Was a full-time student over age 18 and under age 24 at the end of 2011 and did not have earned income that was more than half of the child's support.

But if the child files a joint return for 2011 or if neither of the child's parents was alive at the end of 2011, do not use Form 8615 to figure the child's tax.

  A child born on January 1, 1994, is considered to be age 18 at the end of 2011; a child born on January 1, 1993, is considered to be 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.

Qualified Dividends and Capital Gain Tax Worksheet

If you received qualified dividends or capital gain distributions, use the Qualified Dividends and Capital Gain Tax Worksheet to figure your tax.

Line 29

Credit for Child and Dependent Care Expenses

You may be able to take this credit if you paid someone to care for any of the following persons.

Your qualifying child under age 13 whom you claim as your dependent.

Your disabled spouse or any other disabled person who could not care for himself or herself.

Your child whom you could not claim as a dependent because of the rules for Children of divorced or separated parents in the instructions for line 6c.

  For details, use TeleTax topic 602 (see TeleTax Topics, later) or see Form 2441.

Qualified Dividends and Capital Gain Tax Worksheet—Line 28

Before you begin:

checkmarkBe sure you do not have to file Form 1040 (see the Instructions for Form 1040A,
line 10).

1.
Enter the amount from Form 1040A, line 27
1.

2.
Enter the amount from Form 1040A, line 9b
2.

3.
Enter the amount from Form 1040A, line 10
3.

4.
Add lines 2 and 3
4.

5.
Subtract line 4 from line 1. If zero or less, enter -0-
5.

6.
Enter the smaller of:

The amount on line 1, or

$34,500 if single or married filing separately,

6.

  $69,000 if married filing jointly or qualifying widow(er), or

  $46,250 if head of household.

7.
Enter the smaller of line 5 or line 6
7.

8.
Subtract line 7 from line 6. This amount is taxed at 0%
8.

9.
Enter the smaller of line 1 or line 4
9.

10.
Enter the amount from line 8
10.

11.
Subtract line 10 from line 9
11.

12.
Multiply line 11 by 15% (.15)
12.

13.
Use the Tax Table to figure the tax on the amount on line 5. Enter the tax here
13.

14.
Add lines 12 and 13
14.

15.
Use the Tax Table to figure the tax on the amount on line 1. Enter the tax here
15.

16.
Tax on all taxable income. Enter the smaller of line 14 or line 15 here and on Form 1040A,
line 28
16.

Line 30

Credit for the Elderly or the Disabled

You may be able to take this credit if by the end of 2011 (a) you were age 65 or older, or (b) you retired on permanent and total disability and you had taxable disability income. But you cannot take the credit if:

The amount on Form 1040A, line 22, is $17,500 or more ($20,000 or more if married filing jointly and only one spouse is eligible for the credit; $25,000 or more if married filing jointly and both spouses are eligible; $12,500 or more if married filing separately), or

You received one or more of the following benefits totaling $5,000 or more ($7,500 or more if married filing jointly and both spouses are eligible for the credit; $3,750 or more if married filing separately and you lived apart from your spouse all year).

Nontaxable part of social security benefits.

Nontaxable part of tier 1 railroad retirement benefits treated as social security.

Nontaxable veterans' pensions (excluding military disability pensions).

Any other nontaxable pensions, annuities, or disability income excluded from income under any provision of law other than the Internal Revenue Code.

For this purpose, do not include amounts treated as a return of your cost of a pension or annuity. Also, do not include a disability annuity payable under section 808 of the Foreign Service Act of 1980 or any pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country, the National Oceanic and Atmospheric Administration, or the Public Health Service.

  You must include Schedule R with your return to claim this credit.

  See Schedule R and its instructions for details.

Credit figured by the IRS.

 If you can take this credit and you want us to figure it for you, see the Instructions for Schedule R.

Line 31

Education Credits

If you (or your dependent) paid qualified expenses in 2011 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit.

  However, you cannot take an education credit if any of the following applies.

You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2011 tax return.

Your filing status is married filing separately.

The amount on Form 1040A, line 22, is $90,000 or more ($180,000 or more if married filing jointly).

You are taking a deduction for tuition and fees on Form 1040A, line 19, for the same student.

You, or your spouse, were a nonresident alien for any part of 2011 unless your filing status is married filing jointly.

  You must include Form 8863 with your return to claim this credit.

  See Form 8863 and its instructions for details.

Line 32

Retirement Savings Contributions Credit (Saver's Credit)

You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions, other than rollover contributions, to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions), or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.

  However, you cannot take the credit if either of the following applies.

The amount on Form 1040A, line 22, is more than $28,250 ($42,375 if head of household; $56,500 if married filing jointly).

The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1994, (b) is claimed as a dependent on someone else's 2011 tax return, or (c) was a student (defined next).

  You were a student if during any part of 5 calendar months of 2011 you:

Were 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 school offering courses only through the Internet.

  You must include Form 8880 with your return to claim this credit.

  For more details, use TeleTax topic 610 (see TeleTax Topics, later) or see Form 8880.

Line 33

Child Tax Credit

Steps To Take the Child Tax Credit!

Step 1. | Make sure you have a qualifying child for the child tax credit. Follow Steps 1 through 3 in the instructions for line 6c. If you do not have a qualifying child, you cannot claim the child tax credit.
Step 2. | Make sure you checked the box on Form 1040A, line 6c, column (4), for each qualifying child.

2011 Child Tax Credit Worksheet—Line 33

2011 Child Tax Credit Worksheet—Line 33

Summary: This is an example of the Child Tax Credit Worksheet, used to determine the amount, if any, the taxpayer can claim as the child tax credit, to be entered on Form 1040A, line 33.

Caution.

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2011 and meet all the conditions in Steps 1 through 3 listed on page 16.

The line items to be completed are:

1. Number of qualifying children: (blank text field) multiplied by $1,000. Enter the result. field

2. Enter the amount from Form 1040A, line 22. field

3. Enter the amount shown below for your filing status

Married filing jointly—$110,000

Single, head of household or qualifying widow(er)—$75,000

Married filing separately—$55,000

4. Is the amount on line 2 more than the amount on line 3?

No. Leave line 4 blank. Enter -0- on line 5, and go to line 6.

Yes. Subtract line 3 from line 2. If the result is not a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000 increase $1,025 to $2,000, etc.

5. Multiply the line on line 4 by 5% (.05). Enter the result.

6. Is the amount on line 1 more than the amount on line 5?

No. STOP. You cannot take the child tax credit on Form 1040A, line 33. You also cannot take the additional child tax credit on Form 1040A, line 39. Complete the rest of your Form 1040A.

YES. Subtract line 5 from line 1. Enter the result. Go to question 7.

7. Enter the amount from Form 1040A, line 28.

8. Add the amounts from Form 1040A, lines 29 through 32. Enter the total.

9. Are the amounts on lines 7 and 8 the same?

Yes. STOP. You cannot take this credit because there is not tax to reduce. However, you may be able to take the additional child tax credit. See the TIP below. checkbox

No. Subtract line 8 from line 7. checkbox, field

10. Is the amount on line 6 more than the amount on line 9?

Yes. Enter the amount from line 9. Also, you may be able to take the additional child tax credit. See the TIP below. checkbox

No. Enter the amount from line 6. checkbox

This is your child tax credit. Enter this amount on Form 1040A, line 33. field

TIP. You may be able to take the additional child tax credit on Form 1040A, line 42, if you answered Yes on line 9 or line 10 above.

First, complete your Form 1040A through lines 41a and 41b.

Then, use Form 8812 to figure any additional child tax credit.

2011 Child Tax Credit Worksheet—Line 33 (Continued)

2011 Child Tax Credit Worksheet Continued-Line 33 (Continued)

Line 36

Federal Income Tax Withheld

Add the amounts shown as federal income tax withheld on your Forms W-2 and 1099-R. Enter the total on line 36. The amount of federal income tax withheld should be shown in box 2 of Form W-2, and in box 4 of Form 1099-R. Attach Form(s) 1099-R to the front of your return if federal income tax was withheld.

  If you received a 2011 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, or social security benefits, include the amount withheld in the total on line 36. This should be shown in box 4 of Form 1099, or box 6 of Form SSA-1099. If federal income tax was withheld from your Alaska Permanent Fund dividends, include the tax withheld in the total on line 36.

Line 37

2011 Estimated Tax Payments

Enter any estimated federal income tax payments you made for 2011. Include any overpayment that you applied to your 2011 estimated tax from:

Your 2010 return, or

An amended return (Form 1040X).

  If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2011. For an example of how to do this, see Pub. 505. You may want to attach an explanation of how you and your spouse divided the payments. Be sure to show both social security numbers (SSNs) in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2011 or in 2012 before filing a 2011 return.

Divorced Taxpayers

If you got divorced in 2011 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of Form 1040A. If you were divorced and remarried in 2011, enter your present spouse's SSN in the space provided on the front of Form 1040A. Also, in the blank space to the left of line 37, enter your former spouse's SSN, followed by "DIV."

Name Change

If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach a statement to the front of Form 1040A. On the statement, explain all the payments you and your spouse made in 2011 and the name(s) and SSN(s) under which you made them.

Lines 38a and 38b—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.

To Take the EIC:

Follow the steps below.

Complete the Earned Income Credit (EIC) Worksheet in these instructions or let the IRS figure the credit for you.

If you have a qualifying child, complete and attach Schedule EIC.

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

cautionIf 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, later. You may also have to pay penalties.

  Step 1

All Filers

1.   If, in 2011:

●  3 or more children lived with you, is the amount on Form 1040A, line 22, less than $43,998 ($49,078 if married filing jointly)?

●  2 children lived with you, is the amount on Form 1040A, line 22, less than $40,964 ($46,044 if married filing jointly)?

●  1 child lived with you, is the amount on Form 1040A, line 22, less than $36,052 ($41,132 if married filing jointly)?

●  No children lived with you, is the amount on Form 1040A, line 22, less than $13,660 ($18,740 if married filing jointly)?

square Yes. Continuedown arrow

square No. stop

You cannot take the credit.

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

square Yes. Continuedown arrow

square No. stop

You cannot take the credit. Enter "No" to the left of the entry space for line 38a.

3.   Is your filing status married filing separately?

square Yes. stop

You cannot take the credit.

square No. Continuedown arrow

4.   Were you or your spouse a nonresident alien for any part of 2011?

square Yes.

See Nonresident aliens. later, under Definitions and Special Rules.

square No.

Go to Step 2.

  Step 2

Investment Income

1.   Add the amounts from Form 1040A:

| Line 8a |  |  |
| Line 8b | + |  |
| Line 9a | + |  |
| Line 10 | + |  |
Investment Income | = |  |

2.   Is your investment income more than $3,150?

square Yes. stop

You cannot take the credit.

square No.

Go to Step 3.

  Step 3

Qualifying Child

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 2010 or is filing a joint return for 2011 only as a claim for refund (see Claim for Refund, 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, later.

caution If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing a joint return) for 2011, see Qualifying child of more than one person, later. If the child was married, see Married child, later.

1.   Do you have at least one child who meets the conditions to be your qualifying child?

square Yes.

The child must have a valid social security number (SSN) as defined later, unless the child was born and died in 2011. If at least one qualifying child has a valid SSN (or was born or died in 2011), go to question 2. Otherwise, you cannot take the credit.

square No.

Skip questions 2 and 3; go to Step 4.

2.   Are you filing a joint return for 2011?

square Yes.

Skip question 3 and Step 4; go to Step 5.

square No. Continuedown arrow

3.   Could you be a qualifying child of another person in 2011? (Check "No" if the other person is not required to file, and is not filing, a 2011 tax return or is filing a 2011 return only as a claim for refund (defined later).)

square Yes. stop

You cannot take the credit. Enter "No" to the left of the entry space for line 38a.

square No.

Skip Step 4; go to Step 5.

  Step 4

Filers Without a Qualifying Child

1.   Is the amount on Form 1040A, line 22, less than $13,660 ($18,740 if married filing jointly)?

square Yes. Continuedown arrow

square No. stop

You cannot take the credit.

2.   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.

square Yes. Continuedown arrow

square No. stop

You cannot take the credit.

3.   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, later, before you answer.

square Yes. Continuedown arrow

square No. stop

You cannot take the credit. Enter "No" to the left of the entry space for line 38a.

4.   Are you filing a joint return for 2011?

square Yes.

Skip questions 5 and 6; go to Step 5.

square No. Continuedown arrow

5.    Could you be a qualifying child of another person in 2011?

square Yes. stop

Yes. You cannot take the credit. Enter "No" to the left of the entry space for line 38a.

square No. Continuedown arrow

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

square Yes. stop

You cannot take the credit.

square No.

Go to Step 5.

  Step 5

Earned Income

1.   Figure earned income:

Form 1040A, line 7

Subtract, if included on line 7, any:

•
Taxable scholarship or fellowship grant not reported on a Form W-2.

•
Amount received for work performed while an inmate in a penal institution (enter "PRI" and the amount subtracted to the left of the entry space for Form 1040A, line 7).

•
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 to the left of the entry space for Form 1040A, line 7). This amount may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity.

–

Add all of your nontaxable combat pay if you elect to include it in earned income. Also enter this amount on Form 1040A, line 38b. See Combat pay, nontaxable, later.

+

caution Electing to include nontaxable combat pay may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election.

Earned Income =

2.   If you have:

●  3 or more qualifying children, is your earned income less than $43,998 ($49,078 if married filing jointly)?

●  2 qualifying children, is your earned income less than $40,964 ($46,044 if married filing jointly)?

●  1 qualifying child, is your earned income less than $36,052 ($41,132 if married filing jointly)?

●  No qualifying children, is your earned income less than $13,660 ($18,740 if married filing jointly)?

square Yes.

Go to Step 6.

square No. stop

You cannot take the credit.

  Step 6

How To Figure the Credit

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

square Yes.

See Credit figured by the IRS later.

square No.

Go to the Earned Income Credit Worksheet.

Definitions and Special Rules

Adopted child.

 An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

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 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 can each make your own election.

Credit figured by the IRS.

 To have the IRS figure your EIC:

Enter "EIC" to the left of the entry space for Form 1040A,
line 38a.

Be sure you enter the nontaxable combat pay you elect to include in earned income on Form 1040A, line 38b. See Combat pay, nontaxable above.

If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file later.

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 the child lived with you. Also see Kidnapped child in the instructions for line 6c or Members of the military, later. A child is considered to have lived with you for all of 2011 if the child was born or died in 2011 and your home was this child's home for the entire time he or she was alive in 2011.

Form 8862, who must file.

 You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But do not file Form 8862 if either of the following applies.

You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC has not been reduced or disallowed again for any reason other than a math or clerical error.

You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC was not your qualifying child.

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

2 years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or

10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.

Foster child.

 A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.

Married child.

 A child who was married at the end of 2011 is a qualifying child only if (a) you can claim him or her as your dependent on Form 1040A, line 6c, or (b) you could have claimed him or her as your dependent except for the special rule under Children of divorced or separated parents in the instructions for line 6c.

Members of the military.

 If you were on extended active duty 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.

Nonresident aliens.

 If your filing status is married filing jointly, go to Step 2. Otherwise, stop; you cannot take the EIC. Enter "No" to the left of the entry space for line 38a.

Permanently and totally disabled.

 A person is permanently and totally disabled if, at any time in 2011, the person cannot engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Qualifying child of more than one person.

 Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents in the instructions for line 6c applies.

Dependency exemption (line 6c).

Child tax credits (lines 33 and 39).

Head of household filing status (line 4).

Credit for child and dependent care expenses (line 29).

Exclusion for dependent care benefits (Form 2441, Part III).

Earned income credit (lines 38a and 38b).

No other person can take any of the six tax benefits listed above unless he or she has a different qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.

If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2011. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2011.

If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2011.

If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2011, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.

  Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter does not meet the conditions to be the qualifying child of any other person, including her other parent. Under the rules above, you can claim your daughter as a qualifying child for all of the six tax benefits previously listed for which you otherwise qualify. Your mother cannot claim any of those six tax benefits unless she has a different qualifying child. However, if your mother's AGI is higher than yours and the other parent's and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.

  For more details and examples, see Pub. 596.

  If you will not be taking the EIC with a qualifying child, enter "No" to the left of the entry space for line 38a. Otherwise, go to Step 3, question 1.

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), near the beginning of these instructions. If you will not have an SSN by the date your return is due, see What If You Cannot File on Time?

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 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 Worksheet—Lines 38a and 38b

Summary: This flowchart represents the worksheet information listed to determine your earned income credit.

Start

This is the starting of the flowchart.

Process (a)

Part 1: All Filers

Continue To Process (b)

Process (b)

1. Enter your earned income from Step 5 on page 39.

Continue To Process (c)

Process (c)

2. Look up the amount on line 1 in the Earned Income Credit Table on pages 42-58 to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here.

Continue To Decision (1)

Decision (1)

Is line 2 zero?

IF Yes Continue To Process (d)

IF No Continue To Process (e)

Process (d)

Stop. You cannot take the credit. Put No to the left of the entry space for line 41a.

Continue To End

Process (e)

3. Enter the amount from Form 1040A, line 22.

Continue To Decision (2)

Decision (2)

4. Are the amounts on lines 3 and 1 the same?

IF Yes Continue To Process (f)

IF No Continue To Process (g)

Process (f)

Skip line 5; enter the amount from line 2 on line 6.

Continue To Process (l)

Process (g)

Go to line 5.

Continue To Process (h)

Process (h)

Part 2. Filers Who Answered No on Line 4.

Continue To Decision (3)

Decision (3)

5. Do you have qualifying children?

IF Yes Continue To Decision (4)

IF No Continue To Decision (5)

Decision (4)

Is the amount on line 3 less than $7,590 ($12,670 if married filing jointly)?

IF Yes Continue To Process (i)

IF No Continue To Process (j)

Decision (5)

Is the amount on line 3 less than $16,690 ($21,770 if married filing jointly)?

IF Yes Continue To Process (i)

IF No Continue To Process (j)

Process (i)

Leave line 5 blank; enter the amount from line 2 on line 6.

Continue To Process (l)

Process (j)

Look up the amount on line 3 in the Earned Income Credit Table on pages 42-58 to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here.

Continue To Process (k)

Process (k)

Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.

Continue To Process (l)

Process (l)

Part 3. Your Earned Income Credit

Continue To Process (m)

Process (m)

6. This is your earned income credit. Enter this amount on Form 1040A, line 41a.

Continue To Process (n)

Process (n)

Reminder--If you have a qualifying child, complete and attach Schedule EIC. CAUTION! If your Earned Income Credit for a year after 1996 was reduced or disallowed, see page 39 to find out if you must file Form 8862 to take the credit for 2010.

Continue To End

End

This is the ending of the flowchart.

2011 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
EIC Table Excerpt Example

1. To find your credit, 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.
2. Then, go to the column that includes your filing status and the number of qualifying children you have. Enter the credit from that column on your EIC Worksheet.
Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842.

And your filing status is–

If the amount you are looking up from the worksheet is–
Single, head of household, or qualifying widow(er)
and you have–
Married filing jointly and you have–

No Children
One Child
Two Children
Three Children
No Children
One Child
Two Children
Three Children

At least
But less than
Your credit is–
Your credit is–

$1
$50
$2
$9
$10
$11
$2
$9
$10
$11

50
100
6
26
30
34
6
26
30
34

100
150
10
43
50
56
10
43
50
56

150
200
13
60
70
79
13
60
70
79

200
250
17
77
90
101
17
77
90
101

250
300
21
94
110
124
21
94
110
124

300
350
25
111
130
146
25
111
130
146

350
400
29
128
150
169
29
128
150
169

400
450
33
145
170
191
33
145
170
191

450
500
36
162
190
214
36
162
190
214

500
550
40
179
210
236
40
179
210
236

550
600
44
196
230
259
44
196
230
259

600
650
48
213
250
281
48
213
250
281

650
700
52
230
270
304
52
230
270
304

700
750
55
247
290
326
55
247
290
326

750
800
59
264
310
349
59
264
310
349

800
850
63
281
330
371
63
281
330
371

850
900
67
298
350
394
67
298
350
394

900
950
71
315
370
416
71
315
370
416

950
1,000
75
332
390
439
75
332
390
439

1,000
1,050
78
349
410
461
78
349
410
461

1,050
1,100
82
366
430
484
82
366
430
484

1,100
1,150
86
383
450
506
86
383
450
506

1,150
1,200
90
400
470
529
90
400
470
529

1,200
1,250
94
417
490
551
94
417
490
551

1,250
1,300
98
434
510
574
98
434
510
574

1,300
1,350
101
451
530
596
101
451
530
596

1,350
1,400
105
468
550
619
105
468
550
619

1,400
1,450
109
485
570
641
109
485
570
641

1,450
1,500
113
502
590
664
113
502
590
664

1,500
1,550
117
519
610
686
117
519
610
686

1,550
1,600
120
536
630
709
120
536
630
709

1,600
1,650
124
553
650
731
124
553
650
731

1,650
1,700
128
570
670
754
128
570
670
754

1,700
1,750
132
587
690
776
132
587
690
776

1,750
1,800
136
604
710
799
136
604
710
799

1,800
1,850
140
621
730
821
140
621
730
821

1,850
1,900
143
638
750
844
143
638
750
844

1,900
1,950
147
655
770
866
147
655
770
866

1,950
2,000
151
672
790
889
151
672
790
889

2,000
2,050
155
689
810
911
155
689
810
911

2,050
2,100
159
706
830
934
159
706
830
934

2,100
2,150
163
723
850
956
163
723
850
956

2,150
2,200
166
740
870
979
166
740
870
979

2,200
2,250
170
757
890
1,001
170
757
890
1,001

2,250
2,300
174
774
910
1,024
174
774
910
1,024

2,300
2,350
178
791
930
1,046
178
791
930
1,046

2,350
2,400
182
808
950
1,069
182
808
950
1,069

2,400
2,450
186
825
970
1,091
186
825
970
1,091

2,450
2,500
189
842
990
1,114
189
842
990
1,114

2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136

2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159

2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181

2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204

2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226

2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249

2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271

2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294

2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316

2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339

3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361

3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384

3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406

3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429

3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451

3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474

3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496

3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519

3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541

3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564

3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586

3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609

3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631

3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654

3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676

3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699

3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721

3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744

3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766

3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789

4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811

4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834

4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856

4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879

4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901

4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924

4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946

4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969

4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991

4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014

4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036

4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059

4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081

4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104

4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126

4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149

4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171

4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194

4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216

4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239

5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261

5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284

5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306

5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329

5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351

5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374

5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396

5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419

5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441

5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464

5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486

5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509

5,600
5,650
430
1,913
2,250
2,531
430
1,913
2,250
2,531

5,650
5,700
434
1,930
2,270
2,554
434
1,930
2,270
2,554

5,700
5,750
438
1,947
2,290
2,576
438
1,947
2,290
2,576

5,750
5,800
442
1,964
2,310
2,599
442
1,964
2,310
2,599

5,800
5,850
446
1,981
2,330
2,621
446
1,981
2,330
2,621

5,850
5,900
449
1,998
2,350
2,644
449
1,998
2,350
2,644

5,900
5,950
453
2,015
2,370
2,666
453
2,015
2,370
2,666

5,950
6,000
457
2,032
2,390
2,689
457
2,032
2,390
2,689

6,000
6,050
461
2,049
2,410
2,711
461
2,049
2,410
2,711

6,050
6,100
464
2,066
2,430
2,734
464
2,066
2,430
2,734

6,100
6,150
464
2,083
2,450
2,756
464
2,083
2,450
2,756

6,150
6,200
464
2,100
2,470
2,779
464
2,100
2,470
2,779

6,200
6,250
464
2,117
2,490
2,801
464
2,117
2,490
2,801

6,250
6,300
464
2,134
2,510
2,824
464
2,134
2,510
2,824

6,300
6,350
464
2,151
2,530
2,846
464
2,151
2,530
2,846

6,350
6,400
464
2,168
2,550
2,869
464
2,168
2,550
2,869

6,400
6,450
464
2,185
2,570
2,891
464
2,185
2,570
2,891

6,450
6,500
464
2,202
2,590
2,914
464
2,202
2,590
2,914

6,500
6,550
464
2,219
2,610
2,936
464
2,219
2,610
2,936

6,550
6,600
464
2,236
2,630
2,959
464
2,236
2,630
2,959

6,600
6,650
464
2,253
2,650
2,981
464
2,253
2,650
2,981

6,650
6,700
464
2,270
2,670
3,004
464
2,270
2,670
3,004

6,700
6,750
464
2,287
2,690
3,026
464
2,287
2,690
3,026

6,750
6,800
464
2,304
2,710
3,049
464
2,304
2,710
3,049

6,800
6,850
464
2,321
2,730
3,071
464
2,321
2,730
3,071

6,850
6,900
464
2,338
2,750
3,094
464
2,338
2,750
3,094

6,900
6,950
464
2,355
2,770
3,116
464
2,355
2,770
3,116

6,950
7,000
464
2,372
2,790
3,139
464
2,372
2,790
3,139

7,000
7,050
464
2,389
2,810
3,161
464
2,389
2,810
3,161

7,050
7,100
464
2,406
2,830
3,184
464
2,406
2,830
3,184

7,100
7,150
464
2,423
2,850
3,206
464
2,423
2,850
3,206

7,150
7,200
464
2,440
2,870
3,229
464
2,440
2,870
3,229

7,200
7,250
464
2,457
2,890
3,251
464
2,457
2,890
3,251

7,250
7,300
464
2,474
2,910
3,274
464
2,474
2,910
3,274

7,300
7,350
464
2,491
2,930
3,296
464
2,491
2,930
3,296

7,350
7,400
464
2,508
2,950
3,319
464
2,508
2,950
3,319

7,400
7,450
464
2,525
2,970
3,341
464
2,525
2,970
3,341

7,450
7,500
464
2,542
2,990
3,364
464
2,542
2,990
3,364

7,500
7,550
464
2,559
3,010
3,386
464
2,559
3,010
3,386

7,550
7,600
464
2,576
3,030
3,409
464
2,576
3,030
3,409

7,600
7,650
462
2,593
3,050
3,431
464
2,593
3,050
3,431

7,650
7,700
458
2,610
3,070
3,454
464
2,610
3,070
3,454

7,700
7,750
454
2,627
3,090
3,476
464
2,627
3,090
3,476

7,750
7,800
450
2,644
3,110
3,499
464
2,644
3,110
3,499

7,800
7,850
446
2,661
3,130
3,521
464
2,661
3,130
3,521

7,850
7,900
443
2,678
3,150
3,544
464
2,678
3,150
3,544

7,900
7,950
439
2,695
3,170
3,566
464
2,695
3,170
3,566

7,950
8,000
435
2,712
3,190
3,589
464
2,712
3,190
3,589

8,000
8,050
431
2,729
3,210
3,611
464
2,729
3,210
3,611

8,050
8,100
427
2,746
3,230
3,634
464
2,746
3,230
3,634

8,100
8,150
423
2,763
3,250
3,656
464
2,763
3,250
3,656

8,150
8,200
420
2,780
3,270
3,679
464
2,780
3,270
3,679

8,200
8,250
416
2,797
3,290
3,701
464
2,797
3,290
3,701

8,250
8,300
412
2,814
3,310
3,724
464
2,814
3,310
3,724

8,300
8,350
408
2,831
3,330
3,746
464
2,831
3,330
3,746

8,350
8,400
404
2,848
3,350
3,769
464
2,848
3,350
3,769

8,400
8,450
400
2,865
3,370
3,791
464
2,865
3,370
3,791

8,450
8,500
397
2,882
3,390
3,814
464
2,882
3,390
3,814

8,500
8,550
393
2,899
3,410
3,836
464
2,899
3,410
3,836

8,550
8,600
389
2,916
3,430
3,859
464
2,916
3,430
3,859

8,600
8,650
385
2,933
3,450
3,881
464
2,933
3,450
3,881

8,650
8,700
381
2,950
3,470
3,904
464
2,950
3,470
3,904

8,700
8,750
378
2,967
3,490
3,926
464
2,967
3,490
3,926

8,750
8,800
374
2,984
3,510
3,949
464
2,984
3,510
3,949

8,800
8,850
370
3,001
3,530
3,971
464
3,001
3,530
3,971

8,850
8,900
366
3,018
3,550
3,994
464
3,018
3,550
3,994

8,900
8,950
362
3,035
3,570
4,016
464
3,035
3,570
4,016

8,950
9,000
358
3,052
3,590
4,039
464
3,052
3,590
4,039

9,000
9,050
355
3,069
3,610
4,061
464
3,069
3,610
4,061

9,050
9,100
351
3,086
3,630
4,084
464
3,086
3,630
4,084

9,100
9,150
347
3,094
3,650
4,106
464
3,094
3,650
4,106

9,150
9,200
343
3,094
3,670
4,129
464
3,094
3,670
4,129

9,200
9,250
339
3,094
3,690
4,151
464
3,094
3,690
4,151

9,250
9,300
335
3,094
3,710
4,174
464
3,094
3,710
4,174

9,300
9,350
332
3,094
3,730
4,196
464
3,094
3,730
4,196

9,350
9,400
328
3,094
3,750
4,219
464
3,094
3,750
4,219

9,400
9,450
324
3,094
3,770
4,241
464
3,094
3,770
4,241

9,450
9,500
320
3,094
3,790
4,264
464
3,094
3,790
4,264

9,500
9,550
316
3,094
3,810
4,286
464
3,094
3,810
4,286

9,550
9,600
313
3,094
3,830
4,309
464
3,094
3,830
4,309

9,600
9,650
309
3,094
3,850
4,331
464
3,094
3,850
4,331

9,650
9,700
305
3,094
3,870
4,354
464
3,094
3,870
4,354

9,700
9,750
301
3,094
3,890
4,376
464
3,094
3,890
4,376

9,750
9,800
297
3,094
3,910
4,399
464
3,094
3,910
4,399

9,800
9,850
293
3,094
3,930
4,421
464
3,094
3,930
4,421

9,850
9,900
290
3,094
3,950
4,444
464
3,094
3,950
4,444

9,900
9,950
286
3,094
3,970
4,466
464
3,094
3,970
4,466

9,950
10,000
282
3,094
3,990
4,489
464
3,094
3,990
4,489

10,000
10,050
278
3,094
4,010
4,511
464
3,094
4,010
4,511

10,050
10,100
274
3,094
4,030
4,534
464
3,094
4,030
4,534

10,100
10,150
270
3,094
4,050
4,556
464
3,094
4,050
4,556

10,150
10,200
267
3,094
4,070
4,579
464
3,094
4,070
4,579

10,200
10,250
263
3,094
4,090
4,601
464
3,094
4,090
4,601

10,250
10,300
259
3,094
4,110
4,624
464
3,094
4,110
4,624

10,300
10,350
255
3,094
4,130
4,646
464
3,094
4,130
4,646

10,350
10,400
251
3,094
4,150
4,669
464
3,094
4,150
4,669

10,400
10,450
247
3,094
4,170
4,691
464
3,094
4,170
4,691

10,450
10,500
244
3,094
4,190
4,714
464
3,094
4,190
4,714

10,500
10,550
240
3,094
4,210
4,736
464
3,094
4,210
4,736

10,550
10,600
236
3,094
4,230
4,759
464
3,094
4,230
4,759

10,600
10,650
232
3,094
4,250
4,781
464
3,094
4,250
4,781

10,650
10,700
228
3,094
4,270
4,804
464
3,094
4,270
4,804

10,700
10,750
225
3,094
4,290
4,826
464
3,094
4,290
4,826

10,750
10,800
221
3,094
4,310
4,849
464
3,094
4,310
4,849

10,800
10,850
217
3,094
4,330
4,871
464
3,094
4,330
4,871

10,850
10,900
213
3,094
4,350
4,894
464
3,094
4,350
4,894

10,900
10,950
209
3,094
4,370
4,916
464
3,094
4,370
4,916

10,950
11,000
205
3,094
4,390
4,939
464
3,094
4,390
4,939

11,000
11,050
202
3,094
4,410
4,961
464
3,094
4,410
4,961

11,050
11,100
198
3,094
4,430
4,984
464
3,094
4,430
4,984

11,100
11,150
194
3,094
4,450
5,006
464
3,094
4,450
5,006

11,150
11,200
190
3,094
4,470
5,029
464
3,094
4,470
5,029

11,200
11,250
186
3,094
4,490
5,051
464
3,094
4,490
5,051

11,250
11,300
182
3,094
4,510
5,074
464
3,094
4,510
5,074

11,300
11,350
179
3,094
4,530
5,096
464
3,094
4,530
5,096

11,350
11,400
175
3,094
4,550
5,119
464
3,094
4,550
5,119

11,400
11,450
171
3,094
4,570
5,141
464
3,094
4,570
5,141

11,450
11,500
167
3,094
4,590
5,164
464
3,094
4,590
5,164

11,500
11,550
163
3,094
4,610
5,186
464
3,094
4,610
5,186

11,550
11,600
160
3,094
4,630
5,209
464
3,094
4,630
5,209

11,600
11,650
156
3,094
4,650
5,231
464
3,094
4,650
5,231

11,650
11,700
152
3,094
4,670
5,254
464
3,094
4,670
5,254

11,700
11,750
148
3,094
4,690
5,276
464
3,094
4,690
5,276

11,750
11,800
144
3,094
4,710
5,299
464
3,094
4,710
5,299

11,800
11,850
140
3,094
4,730
5,321
464
3,094
4,730
5,321

11,850
11,900
137
3,094
4,750
5,344
464
3,094
4,750
5,344

11,900
11,950
133
3,094
4,770
5,366
464
3,094
4,770
5,366

11,950
12,000
129
3,094
4,790
5,389
464
3,094
4,790
5,389

12,000
12,050
125
3,094
4,810
5,411
464
3,094
4,810
5,411

12,050
12,100
121
3,094
4,830
5,434
464
3,094
4,830
5,434

12,100
12,150
117
3,094
4,850
5,456
464
3,094
4,850
5,456

12,150
12,200
114
3,094
4,870
5,479
464
3,094
4,870
5,479

12,200
12,250
110
3,094
4,890
5,501
464
3,094
4,890
5,501

12,250
12,300
106
3,094
4,910
5,524
464
3,094
4,910
5,524

12,300
12,350
102
3,094
4,930
5,546
464
3,094
4,930
5,546

12,350
12,400
98
3,094
4,950
5,569
464
3,094
4,950
5,569

12,400
12,450
94
3,094
4,970
5,591
464
3,094
4,970
5,591

12,450
12,500
91
3,094
4,990
5,614
464
3,094
4,990
5,614

12,500
12,550
87
3,094
5,010
5,636
464
3,094
5,010
5,636

12,550
12,600
83
3,094
5,030
5,659
464
3,094
5,030
5,659

12,600
12,650
79
3,094
5,050
5,681
464
3,094
5,050
5,681

12,650
12,700
75
3,094
5,070
5,704
464
3,094
5,070
5,704

12,700
12,750
72
3,094
5,090
5,726
460
3,094
5,090
5,726

12,750
12,800
68
3,094
5,112
5,751
456
3,094
5,112
5,751

12,800
12,850
64
3,094
5,112
5,751
452
3,094
5,112
5,751

12,850
12,900
60
3,094
5,112
5,751
449
3,094
5,112
5,751

12,900
12,950
56
3,094
5,112
5,751
445
3,094
5,112
5,751

12,950
13,000
52
3,094
5,112
5,751
441
3,094
5,112
5,751

13,000
13,050
49
3,094
5,112
5,751
437
3,094
5,112
5,751

13,050
13,100
45
3,094
5,112
5,751
433
3,094
5,112
5,751

13,100
13,150
41
3,094
5,112
5,751
430
3,094
5,112
5,751

13,150
13,200
37
3,094
5,112
5,751
426
3,094
5,112
5,751

13,200
13,250
33
3,094
5,112
5,751
422
3,094
5,112
5,751

13,250
13,300
29
3,094
5,112
5,751
418
3,094
5,112
5,751

13,300
13,350
26
3,094
5,112
5,751
414
3,094
5,112
5,751

13,350
13,400
22
3,094
5,112
5,751
410
3,094
5,112
5,751

13,400
13,450
18
3,094
5,112
5,751
407
3,094
5,112
5,751

13,450
13,500
14
3,094
5,112
5,751
403
3,094
5,112
5,751

13,500
13,550
10
3,094
5,112
5,751
399
3,094
5,112
5,751

13,550
13,600
7
3,094
5,112
5,751
395
3,094
5,112
5,751

13,600
13,650
3
3,094
5,112
5,751
391
3,094
5,112
5,751

13,650
13,700
0
3,094
5,112
5,751
387
3,094
5,112
5,751

13,700
13,750
0
3,094
5,112
5,751
384
3,094
5,112
5,751

13,750
13,800
0
3,094
5,112
5,751
380
3,094
5,112
5,751

13,800
13,850
0
3,094
5,112
5,751
376
3,094
5,112
5,751

13,850
13,900
0
3,094
5,112
5,751
372
3,094
5,112
5,751

13,900
13,950
0
3,094
5,112
5,751
368
3,094
5,112
5,751

13,950
14,000
0
3,094
5,112
5,751
365
3,094
5,112
5,751

14,000
14,050
0
3,094
5,112
5,751
361
3,094
5,112
5,751

14,050
14,100
0
3,094
5,112
5,751
357
3,094
5,112
5,751

14,100
14,150
0
3,094
5,112
5,751
353
3,094
5,112
5,751

14,150
14,200
0
3,094
5,112
5,751
349
3,094
5,112
5,751

14,200
14,250
0
3,094
5,112
5,751
345
3,094
5,112
5,751

14,250
14,300
0
3,094
5,112
5,751
342
3,094
5,112
5,751

14,300
14,350
0
3,094
5,112
5,751
338
3,094
5,112
5,751

14,350
14,400
0
3,094
5,112
5,751
334
3,094
5,112
5,751

14,400
14,450
0
3,094
5,112
5,751
330
3,094
5,112
5,751

14,450
14,500
0
3,094
5,112
5,751
326
3,094
5,112
5,751

14,500
14,550
0
3,094
5,112
5,751
322
3,094
5,112
5,751

14,550
14,600
0
3,094
5,112
5,751
319
3,094
5,112
5,751

14,600
14,650
0
3,094
5,112
5,751
315
3,094
5,112
5,751

14,650
14,700
0
3,094
5,112
5,751
311
3,094
5,112
5,751

14,700
14,750
0
3,094
5,112
5,751
307
3,094
5,112
5,751

14,750
14,800
0
3,094
5,112
5,751
303
3,094
5,112
5,751

14,800
14,850
0
3,094
5,112
5,751
299
3,094
5,112
5,751

14,850
14,900
0
3,094
5,112
5,751
296
3,094
5,112
5,751

14,900
14,950
0
3,094
5,112
5,751
292
3,094
5,112
5,751

14,950
15,000
0
3,094
5,112
5,751
288
3,094
5,112
5,751

15,000
15,050
0
3,094
5,112
5,751
284
3,094
5,112
5,751

15,050
15,100
0
3,094
5,112
5,751
280
3,094
5,112
5,751

15,100
15,150
0
3,094
5,112
5,751
277
3,094
5,112
5,751

15,150
15,200
0
3,094
5,112
5,751
273
3,094
5,112
5,751

15,200
15,250
0
3,094
5,112
5,751
269
3,094
5,112
5,751

15,250
15,300
0
3,094
5,112
5,751
265
3,094
5,112
5,751

15,300
15,350
0
3,094
5,112
5,751
261
3,094
5,112
5,751

15,350
15,400
0
3,094
5,112
5,751
257
3,094
5,112
5,751

15,400
15,450
0
3,094
5,112
5,751
254
3,094
5,112
5,751

15,450
15,500
0
3,094
5,112
5,751
250
3,094
5,112
5,751

15,500
15,550
0
3,094
5,112
5,751
246
3,094
5,112
5,751

15,550
15,600
0
3,094
5,112
5,751
242
3,094
5,112
5,751

15,600
15,650
0
3,094
5,112
5,751
238
3,094
5,112
5,751

15,650
15,700
0
3,094
5,112
5,751
234
3,094
5,112
5,751

15,700
15,750
0
3,094
5,112
5,751
231
3,094
5,112
5,751

15,750
15,800
0
3,094
5,112
5,751
227
3,094
5,112
5,751

15,800
15,850
0
3,094
5,112
5,751
223
3,094
5,112
5,751

15,850
15,900
0
3,094
5,112
5,751
219
3,094
5,112
5,751

15,900
15,950
0
3,094
5,112
5,751
215
3,094
5,112
5,751

15,950
16,000
0
3,094
5,112
5,751
212
3,094
5,112
5,751

16,000
16,050
0
3,094
5,112
5,751
208
3,094
5,112
5,751

16,050
16,100
0
3,094
5,112
5,751
204
3,094
5,112
5,751

16,100
16,150
0
3,094
5,112
5,751
200
3,094
5,112
5,751

16,150
16,200
0
3,094
5,112
5,751
196
3,094
5,112
5,751

16,200
16,250
0
3,094
5,112
5,751
192
3,094
5,112
5,751

16,250
16,300
0
3,094
5,112
5,751
189
3,094
5,112
5,751

16,300
16,350
0
3,094
5,112
5,751
185
3,094
5,112
5,751

16,350
16,400
0
3,094
5,112
5,751
181
3,094
5,112
5,751

16,400
16,450
0
3,094
5,112
5,751
177
3,094
5,112
5,751

16,450
16,500
0
3,094
5,112
5,751
173
3,094
5,112
5,751

16,500
16,550
0
3,094
5,112
5,751
169
3,094
5,112
5,751

16,550
16,600
0
3,094
5,112
5,751
166
3,094
5,112
5,751

16,600
16,650
0
3,094
5,112
5,751
162
3,094
5,112
5,751

16,650
16,700
0
3,094
5,112
5,751
158
3,094
5,112
5,751

16,700
16,750
0
3,088
5,105
5,744
154
3,094
5,112
5,751

16,750
16,800
0
3,080
5,094
5,733
150
3,094
5,112
5,751

16,800
16,850
0
3,072
5,084
5,723
146
3,094
5,112
5,751

16,850
16,900
0
3,064
5,073
5,712
143
3,094
5,112
5,751

16,900
16,950
0
3,056
5,063
5,702
139
3,094
5,112
5,751

16,950
17,000
0
3,048
5,052
5,691
135
3,094
5,112
5,751

17,000
17,050
0
3,040
5,041
5,680
131
3,094
5,112
5,751

17,050
17,100
0
3,032
5,031
5,670
127
3,094
5,112
5,751

17,100
17,150
0
3,024
5,020
5,659
124
3,094
5,112
5,751

17,150
17,200
0
3,016
5,010
5,649
120
3,094
5,112
5,751

17,200
17,250
0
3,009
4,999
5,638
116
3,094
5,112
5,751

17,250
17,300
0
3,001
4,989
5,628
112
3,094
5,112
5,751

17,300
17,350
0
2,993
4,978
5,617
108
3,094
5,112
5,751

17,350
17,400
0
2,985
4,968
5,607
104
3,094
5,112
5,751

17,400
17,450
0
2,977
4,957
5,596
101
3,094
5,112
5,751

17,450
17,500
0
2,969
4,947
5,586
97
3,094
5,112
5,751

17,500
17,550
0
2,961
4,936
5,575
93
3,094
5,112
5,751

17,550
17,600
0
2,953
4,926
5,565
89
3,094
5,112
5,751

17,600
17,650
0
2,945
4,915
5,554
85
3,094
5,112
5,751

17,650
17,700
0
2,937
4,905
5,544
81
3,094
5,112
5,751

17,700
17,750
0
2,929
4,894
5,533
78
3,094
5,112
5,751

17,750
17,800
0
2,921
4,883
5,522
74
3,094
5,112
5,751

17,800
17,850
0
2,913
4,873
5,512
70
3,094
5,112
5,751

17,850
17,900
0
2,905
4,862
5,501
66
3,094
5,112
5,751

17,900
17,950
0
2,897
4,852
5,491
62
3,094
5,112
5,751

17,950
18,000
0
2,889
4,841
5,480
59
3,094
5,112
5,751

18,000
18,050
0
2,881
4,831
5,470
55
3,094
5,112
5,751

18,050
18,100
0
2,873
4,820
5,459
51
3,094
5,112
5,751

18,100
18,150
0
2,865
4,810
5,449
47
3,094
5,112
5,751

18,150
18,200
0
2,857
4,799
5,438
43
3,094
5,112
5,751

18,200
18,250
0
2,849
4,789
5,428
39
3,094
5,112
5,751

18,250
18,300
0
2,841
4,778
5,417
36
3,094
5,112
5,751

18,300
18,350
0
2,833
4,768
5,407
32
3,094
5,112
5,751

18,350
18,400
0
2,825
4,757
5,396
28
3,094
5,112
5,751

18,400
18,450
0
2,817
4,747
5,386
24
3,094
5,112
5,751

18,450
18,500
0
2,809
4,736
5,375
20
3,094
5,112
5,751

18,500
18,550
0
2,801
4,726
5,365
16
3,094
5,112
5,751

18,550
18,600
0
2,793
4,715
5,354
13
3,094
5,112
5,751

18,600
18,650
0
2,785
4,704
5,343
9
3,094
5,112
5,751

18,650
18,700
0
2,777
4,694
5,333
5
3,094
5,112
5,751

18,700
18,750
0
2,769
4,683
5,322
*(1)
3,094
5,112
5,751

18,750
18,800
0
2,761
4,673
5,312
0
3,094
5,112
5,751

18,800
18,850
0
2,753
4,662
5,301
0
3,094
5,112
5,751

18,850
18,900
0
2,745
4,652
5,291
0
3,094
5,112
5,751

18,900
18,950
0
2,737
4,641
5,280
0
3,094
5,112
5,751

18,950
19,000
0
2,729
4,631
5,270
0
3,094
5,112
5,751

19,000
19,050
0
2,721
4,620
5,259
0
3,094
5,112
5,751

19,050
19,100
0
2,713
4,610
5,249
0
3,094
5,112
5,751

19,100
19,150
0
2,705
4,599
5,238
0
3,094
5,112
5,751

19,150
19,200
0
2,697
4,589
5,228
0
3,094
5,112
5,751

19,200
19,250
0
2,689
4,578
5,217
0
3,094
5,112
5,751

19,250
19,300
0
2,681
4,568
5,207
0
3,094
5,112
5,751

19,300
19,350
0
2,673
4,557
5,196
0
3,094
5,112
5,751

19,350
19,400
0
2,665
4,547
5,186
0
3,094
5,112
5,751

19,400
19,450
0
2,657
4,536
5,175
0
3,094
5,112
5,751

19,450
19,500
0
2,649
4,525
5,164
0
3,094
5,112
5,751

19,500
19,550
0
2,641
4,515
5,154
0
3,094
5,112
5,751

19,550
19,600
0
2,633
4,504
5,143
0
3,094
5,112
5,751

19,600
19,650
0
2,625
4,494
5,133
0
3,094
5,112
5,751

19,650
19,700
0
2,617
4,483
5,122
0
3,094
5,112
5,751

19,700
19,750
0
2,609
4,473
5,112
0
3,094
5,112
5,751

19,750
19,800
0
2,601
4,462
5,101
0
3,094
5,112
5,751

19,800
19,850
0
2,593
4,452
5,091
0
3,094
5,112
5,751

19,850
19,900
0
2,585
4,441
5,080
0
3,094
5,112
5,751

19,900
19,950
0
2,577
4,431
5,070
0
3,094
5,112
5,751

19,950
20,000
0
2,569
4,420
5,059
0
3,094
5,112
5,751

20,000
20,050
0
2,561
4,410
5,049
0
3,094
5,112
5,751

20,050
20,100
0
2,553
4,399
5,038
0
3,094
5,112
5,751

20,100
20,150
0
2,545
4,389
5,028
0
3,094
5,112
5,751

20,150
20,200
0
2,537
4,378
5,017
0
3,094
5,112
5,751

20,200
20,250
0
2,529
4,368
5,007
0
3,094
5,112
5,751

20,250
20,300
0
2,521
4,357
4,996
0
3,094
5,112
5,751

20,300
20,350
0
2,513
4,346
4,985
0
3,094
5,112
5,751

20,350
20,400
0
2,505
4,336
4,975
0
3,094
5,112
5,751

20,400
20,450
0
2,497
4,325
4,964
0
3,094
5,112
5,751

20,450
20,500
0
2,489
4,315
4,954
0
3,094
5,112
5,751

20,500
20,550
0
2,481
4,304
4,943
0
3,094
5,112
5,751

20,550
20,600
0
2,473
4,294
4,933
0
3,094
5,112
5,751

20,600
20,650
0
2,465
4,283
4,922
0
3,094
5,112
5,751

20,650
20,700
0
2,457
4,273
4,912
0
3,094
5,112
5,751

20,700
20,750
0
2,449
4,262
4,901
0
3,094
5,112
5,751

20,750
20,800
0
2,441
4,252
4,891
0
3,094
5,112
5,751

20,800
20,850
0
2,433
4,241
4,880
0
3,094
5,112
5,751

20,850
20,900
0
2,425
4,231
4,870
0
3,094
5,112
5,751

20,900
20,950
0
2,417
4,220
4,859
0
3,094
5,112
5,751

20,950
21,000
0
2,409
4,210
4,849
0
3,094
5,112
5,751

21,000
21,050
0
2,401
4,199
4,838
0
3,094
5,112
5,751

21,050
21,100
0
2,393
4,189
4,828
0
3,094
5,112
5,751

21,100
21,150
0
2,385
4,178
4,817
0
3,094
5,112
5,751

21,150
21,200
0
2,377
4,167
4,806
0
3,094
5,112
5,751

21,200
21,250
0
2,369
4,157
4,796
0
3,094
5,112
5,751

21,250
21,300
0
2,361
4,146
4,785
0
3,094
5,112
5,751

21,300
21,350
0
2,353
4,136
4,775
0
3,094
5,112
5,751

21,350
21,400
0
2,345
4,125
4,764
0
3,094
5,112
5,751

21,400
21,450
0
2,337
4,115
4,754
0
3,094
5,112
5,751

21,450
21,500
0
2,329
4,104
4,743
0
3,094
5,112
5,751

21,500
21,550
0
2,321
4,094
4,733
0
3,094
5,112
5,751

21,550
21,600
0
2,313
4,083
4,722
0
3,094
5,112
5,751

21,600
21,650
0
2,305
4,073
4,712
0
3,094
5,112
5,751

21,650
21,700
0
2,297
4,062
4,701
0
3,094
5,112
5,751

21,700
21,750
0
2,289
4,052
4,691
0
3,094
5,112
5,751

21,750
21,800
0
2,281
4,041
4,680
0
3,094
5,112
5,751

21,800
21,850
0
2,273
4,031
4,670
0
3,085
5,100
5,739

21,850
21,900
0
2,265
4,020
4,659
0
3,077
5,090
5,729

21,900
21,950
0
2,257
4,010
4,649
0
3,069
5,079
5,718

21,950
22,000
0
2,249
3,999
4,638
0
3,061
5,069
5,708

22,000
22,050
0
2,241
3,988
4,627
0
3,053
5,058
5,697

22,050
22,100
0
2,233
3,978
4,617
0
3,045
5,048
5,687

22,100
22,150
0
2,225
3,967
4,606
0
3,037
5,037
5,676

22,150
22,200
0
2,217
3,957
4,596
0
3,029
5,027
5,666

22,200
22,250
0
2,210
3,946
4,585
0
3,021
5,016
5,655

22,250
22,300
0
2,202
3,936
4,575
0
3,013
5,006
5,645

22,300
22,350
0
2,194
3,925
4,564
0
3,005
4,995
5,634

22,350
22,400
0
2,186
3,915
4,554
0
2,997
4,985
5,624

22,400
22,450
0
2,178
3,904
4,543
0
2,989
4,974
5,613

22,450
22,500
0
2,170
3,894
4,533
0
2,981
4,964
5,603

22,500
22,550
0
2,162
3,883
4,522
0
2,973
4,953
5,592

22,550
22,600
0
2,154
3,873
4,512
0
2,965
4,942
5,581

22,600
22,650
0
2,146
3,862
4,501
0
2,957
4,932
5,571

22,650
22,700
0
2,138
3,852
4,491
0
2,949
4,921
5,560

22,700
22,750
0
2,130
3,841
4,480
0
2,941
4,911
5,550

22,750
22,800
0
2,122
3,830
4,469
0
2,933
4,900
5,539

22,800
22,850
0
2,114
3,820
4,459
0
2,925
4,890
5,529

22,850
22,900
0
2,106
3,809
4,448
0
2,917
4,879
5,518

22,900
22,950
0
2,098
3,799
4,438
0
2,909
4,869
5,508

22,950
23,000
0
2,090
3,788
4,427
0
2,901
4,858
5,497

23,000
23,050
0
2,082
3,778
4,417
0
2,893
4,848
5,487

23,050
23,100
0
2,074
3,767
4,406
0
2,885
4,837
5,476

23,100
23,150
0
2,066
3,757
4,396
0
2,877
4,827
5,466

23,150
23,200
0
2,058
3,746
4,385
0
2,869
4,816
5,455

23,200
23,250
0
2,050
3,736
4,375
0
2,861
4,806
5,445

23,250
23,300
0
2,042
3,725
4,364
0
2,854
4,795
5,434

23,300
23,350
0
2,034
3,715
4,354
0
2,846
4,785
5,424

23,350
23,400
0
2,026
3,704
4,343
0
2,838
4,774
5,413

23,400
23,450
0
2,018
3,694
4,333
0
2,830
4,763
5,402

23,450
23,500
0
2,010
3,683
4,322
0
2,822
4,753
5,392

23,500
23,550
0
2,002
3,673
4,312
0
2,814
4,742
5,381

23,550
23,600
0
1,994
3,662
4,301
0
2,806
4,732
5,371

23,600
23,650
0
1,986
3,651
4,290
0
2,798
4,721
5,360

23,650
23,700
0
1,978
3,641
4,280
0
2,790
4,711
5,350

23,700
23,750
0
1,970
3,630
4,269
0
2,782
4,700
5,339

23,750
23,800
0
1,962
3,620
4,259
0
2,774
4,690
5,329

23,800
23,850
0
1,954
3,609
4,248
0
2,766
4,679
5,318

23,850
23,900
0
1,946
3,599
4,238
0
2,758
4,669
5,308

23,900
23,950
0
1,938
3,588
4,227
0
2,750
4,658
5,297

23,950
24,000
0
1,930
3,578
4,217
0
2,742
4,648
5,287

24,000
24,050
0
1,922
3,567
4,206
0
2,734
4,637
5,276

24,050
24,100
0
1,914
3,557
4,196
0
2,726
4,627
5,266

24,100
24,150
0
1,906
3,546
4,185
0
2,718
4,616
5,255

24,150
24,200
0
1,898
3,536
4,175
0
2,710
4,606
5,245

24,200
24,250
0
1,890
3,525
4,164
0
2,702
4,595
5,234

24,250
24,300
0
1,882
3,515
4,154
0
2,694
4,584
5,223

24,300
24,350
0
1,874
3,504
4,143
0
2,686
4,574
5,213

24,350
24,400
0
1,866
3,494
4,133
0
2,678
4,563
5,202

24,400
24,450
0
1,858
3,483
4,122
0
2,670
4,553
5,192

24,450
24,500
0
1,850
3,472
4,111
0
2,662
4,542
5,181

24,500
24,550
0
1,842
3,462
4,101
0
2,654
4,532
5,171

24,550
24,600
0
1,834
3,451
4,090
0
2,646
4,521
5,160

24,600
24,650
0
1,826
3,441
4,080
0
2,638
4,511
5,150

24,650
24,700
0
1,818
3,430
4,069
0
2,630
4,500
5,139

24,700
24,750
0
1,810
3,420
4,059
0
2,622
4,490
5,129

24,750
24,800
0
1,802
3,409
4,048
0
2,614
4,479
5,118

24,800
24,850
0
1,794
3,399
4,038
0
2,606
4,469
5,108

24,850
24,900
0
1,786
3,388
4,027
0
2,598
4,458
5,097

24,900
24,950
0
1,778
3,378
4,017
0
2,590
4,448
5,087

24,950
25,000
0
1,770
3,367
4,006
0
2,582
4,437
5,076

25,000
25,050
0
1,762
3,357
3,996
0
2,574
4,426
5,065

25,050
25,100
0
1,754
3,346
3,985
0
2,566
4,416
5,055

25,100
25,150
0
1,746
3,336
3,975
0
2,558
4,405
5,044

25,150
25,200
0
1,738
3,325
3,964
0
2,550
4,395
5,034

25,200
25,250
0
1,730
3,315
3,954
0
2,542
4,384
5,023

25,250
25,300
0
1,722
3,304
3,943
0
2,534
4,374
5,013

25,300
25,350
0
1,714
3,293
3,932
0
2,526
4,363
5,002

25,350
25,400
0
1,706
3,283
3,922
0
2,518
4,353
4,992

25,400
25,450
0
1,698
3,272
3,911
0
2,510
4,342
4,981

25,450
25,500
0
1,690
3,262
3,901
0
2,502
4,332
4,971

25,500
25,550
0
1,682
3,251
3,890
0
2,494
4,321
4,960

25,550
25,600
0
1,674
3,241
3,880
0
2,486
4,311
4,950

25,600
25,650
0
1,666
3,230
3,869
0
2,478
4,300
4,939

25,650
25,700
0
1,658
3,220
3,859
0
2,470
4,290
4,929

25,700
25,750
0
1,650
3,209
3,848
0
2,462
4,279
4,918

25,750
25,800
0
1,642
3,199
3,838
0
2,454
4,269
4,908

25,800
25,850
0
1,634
3,188
3,827
0
2,446
4,258
4,897

25,850
25,900
0
1,626
3,178
3,817
0
2,438
4,247
4,886

25,900
25,950
0
1,618
3,167
3,806
0
2,430
4,237
4,876

25,950
26,000
0
1,610
3,157
3,796
0
2,422
4,226
4,865

26,000
26,050
0
1,602
3,146
3,785
0
2,414
4,216
4,855

26,050
26,100
0
1,594
3,136
3,775
0
2,406
4,205
4,844

26,100
26,150
0
1,586
3,125
3,764
0
2,398
4,195
4,834

26,150
26,200
0
1,578
3,114
3,753
0
2,390
4,184
4,823

26,200
26,250
0
1,570
3,104
3,743
0
2,382
4,174
4,813

26,250
26,300
0
1,562
3,093
3,732
0
2,374
4,163
4,802

26,300
26,350
0
1,554
3,083
3,722
0
2,366
4,153
4,792

26,350
26,400
0
1,546
3,072
3,711
0
2,358
4,142
4,781

26,400
26,450
0
1,538
3,062
3,701
0
2,350
4,132
4,771

26,450
26,500
0
1,530
3,051
3,690
0
2,342
4,121
4,760

26,500
26,550
0
1,522
3,041
3,680
0
2,334
4,111
4,750

26,550
26,600
0
1,514
3,030
3,669
0
2,326
4,100
4,739

26,600
26,650
0
1,506
3,020
3,659
0
2,318
4,090
4,729

26,650
26,700
0
1,498
3,009
3,648
0
2,310
4,079
4,718

26,700
26,750
0
1,490
2,999
3,638
0
2,302
4,068
4,707

26,750
26,800
0
1,482
2,988
3,627
0
2,294
4,058
4,697

26,800
26,850
0
1,474
2,978
3,617
0
2,286
4,047
4,686

26,850
26,900
0
1,466
2,967
3,606
0
2,278
4,037
4,676

26,900
26,950
0
1,458
2,957
3,596
0
2,270
4,026
4,665

26,950
27,000
0
1,450
2,946
3,585
0
2,262
4,016
4,655

27,000
27,050
0
1,442
2,935
3,574
0
2,254
4,005
4,644

27,050
27,100
0
1,434
2,925
3,564
0
2,246
3,995
4,634

27,100
27,150
0
1,426
2,914
3,553
0
2,238
3,984
4,623

27,150
27,200
0
1,418
2,904
3,543
0
2,230
3,974
4,613

27,200
27,250
0
1,411
2,893
3,532
0
2,222
3,963
4,602

27,250
27,300
0
1,403
2,883
3,522
0
2,214
3,953
4,592

27,300
27,350
0
1,395
2,872
3,511
0
2,206
3,942
4,581

27,350
27,400
0
1,387
2,862
3,501
0
2,198
3,932
4,571

27,400
27,450
0
1,379
2,851
3,490
0
2,190
3,921
4,560

27,450
27,500
0
1,371
2,841
3,480
0
2,182
3,911
4,550

27,500
27,550
0
1,363
2,830
3,469
0
2,174
3,900
4,539

27,550
27,600
0
1,355
2,820
3,459
0
2,166
3,889
4,528

27,600
27,650
0
1,347
2,809
3,448
0
2,158
3,879
4,518

27,650
27,700
0
1,339
2,799
3,438
0
2,150
3,868
4,507

27,700
27,750
0
1,331
2,788
3,427
0
2,142
3,858
4,497

27,750
27,800
0
1,323
2,777
3,416
0
2,134
3,847
4,486

27,800
27,850
0
1,315
2,767
3,406
0
2,126
3,837
4,476

27,850
27,900
0
1,307
2,756
3,395
0
2,118
3,826
4,465

27,900
27,950
0
1,299
2,746
3,385
0
2,110
3,816
4,455

27,950
28,000
0
1,291
2,735
3,374
0
2,102
3,805
4,444

28,000
28,050
0
1,283
2,725
3,364
0
2,094
3,795
4,434

28,050
28,100
0
1,275
2,714
3,353
0
2,086
3,784
4,423

28,100
28,150
0
1,267
2,704
3,343
0
2,078
3,774
4,413

28,150
28,200
0
1,259
2,693
3,332
0
2,070
3,763
4,402

28,200
28,250
0
1,251
2,683
3,322
0
2,062
3,753
4,392

28,250
28,300
0
1,243
2,672
3,311
0
2,055
3,742
4,381

28,300
28,350
0
1,235
2,662
3,301
0
2,047
3,732
4,371

28,350
28,400
0
1,227
2,651
3,290
0
2,039
3,721
4,360

28,400
28,450
0
1,219
2,641
3,280
0
2,031
3,710
4,349

28,450
28,500
0
1,211
2,630
3,269
0
2,023
3,700
4,339

28,500
28,550
0
1,203
2,620
3,259
0
2,015
3,689
4,328

28,550
28,600
0
1,195
2,609
3,248
0
2,007
3,679
4,318

28,600
28,650
0
1,187
2,598
3,237
0
1,999
3,668
4,307

28,650
28,700
0
1,179
2,588
3,227
0
1,991
3,658
4,297

28,700
28,750
0
1,171
2,577
3,216
0
1,983
3,647
4,286

28,750
28,800
0
1,163
2,567
3,206
0
1,975
3,637
4,276

28,800
28,850
0
1,155
2,556
3,195
0
1,967
3,626
4,265

28,850
28,900
0
1,147
2,546
3,185
0
1,959
3,616
4,255

28,900
28,950
0
1,139
2,535
3,174
0
1,951
3,605
4,244

28,950
29,000
0
1,131
2,525
3,164
0
1,943
3,595
4,234

29,000
29,050
0
1,123
2,514
3,153
0
1,935
3,584
4,223

29,050
29,100
0
1,115
2,504
3,143
0
1,927
3,574
4,213

29,100
29,150
0
1,107
2,493
3,132
0
1,919
3,563
4,202

29,150
29,200
0
1,099
2,483
3,122
0
1,911
3,553
4,192

29,200
29,250
0
1,091
2,472
3,111
0
1,903
3,542
4,181

29,250
29,300
0
1,083
2,462
3,101
0
1,895
3,531
4,170

29,300
29,350
0
1,075
2,451
3,090
0
1,887
3,521
4,160

29,350
29,400
0
1,067
2,441
3,080
0
1,879
3,510
4,149

29,400
29,450
0
1,059
2,430
3,069
0
1,871
3,500
4,139

29,450
29,500
0
1,051
2,419
3,058
0
1,863
3,489
4,128

29,500
29,550
0
1,043
2,409
3,048
0
1,855
3,479
4,118

29,550
29,600
0
1,035
2,398
3,037
0
1,847
3,468
4,107

29,600
29,650
0
1,027
2,388
3,027
0
1,839
3,458
4,097

29,650
29,700
0
1,019
2,377
3,016
0
1,831
3,447
4,086

29,700
29,750
0
1,011
2,367
3,006
0
1,823
3,437
4,076

29,750
29,800
0
1,003
2,356
2,995
0
1,815
3,426
4,065

29,800
29,850
0
995
2,346
2,985
0
1,807
3,416
4,055

29,850
29,900
0
987
2,335
2,974
0
1,799
3,405
4,044

29,900
29,950
0
979
2,325
2,964
0
1,791
3,395
4,034

29,950
30,000
0
971
2,314
2,953
0
1,783
3,384
4,023

30,000
30,050
0
963
2,304
2,943
0
1,775
3,373
4,012

30,050
30,100
0
955
2,293
2,932
0
1,767
3,363
4,002

30,100
30,150
0
947
2,283
2,922
0
1,759
3,352
3,991

30,150
30,200
0
939
2,272
2,911
0
1,751
3,342
3,981

30,200
30,250
0
931
2,262
2,901
0
1,743
3,331
3,970

30,250
30,300
0
923
2,251
2,890
0
1,735
3,321
3,960

30,300
30,350
0
915
2,240
2,879
0
1,727
3,310
3,949

30,350
30,400
0
907
2,230
2,869
0
1,719
3,300
3,939

30,400
30,450
0
899
2,219
2,858
0
1,711
3,289
3,928

30,450
30,500
0
891
2,209
2,848
0
1,703
3,279
3,918

30,500
30,550
0
883
2,198
2,837
0
1,695
3,268
3,907

30,550
30,600
0
875
2,188
2,827
0
1,687
3,258
3,897

30,600
30,650
0
867
2,177
2,816
0
1,679
3,247
3,886

30,650
30,700
0
859
2,167
2,806
0
1,671
3,237
3,876

30,700
30,750
0
851
2,156
2,795
0
1,663
3,226
3,865

30,750
30,800
0
843
2,146
2,785
0
1,655
3,216
3,855

30,800
30,850
0
835
2,135
2,774
0
1,647
3,205
3,844

30,850
30,900
0
827
2,125
2,764
0
1,639
3,194
3,833

30,900
30,950
0
819
2,114
2,753
0
1,631
3,184
3,823

30,950
31,000
0
811
2,104
2,743
0
1,623
3,173
3,812

31,000
31,050
0
803
2,093
2,732
0
1,615
3,163
3,802

31,050
31,100
0
795
2,083
2,722
0
1,607
3,152
3,791

31,100
31,150
0
787
2,072
2,711
0
1,599
3,142
3,781

31,150
31,200
0
779
2,061
2,700
0
1,591
3,131
3,770

31,200
31,250
0
771
2,051
2,690
0
1,583
3,121
3,760

31,250
31,300
0
763
2,040
2,679
0
1,575
3,110
3,749

31,300
31,350
0
755
2,030
2,669
0
1,567
3,100
3,739

31,350
31,400
0
747
2,019
2,658
0
1,559
3,089
3,728

31,400
31,450
0
739
2,009
2,648
0
1,551
3,079
3,718

31,450
31,500
0
731
1,998
2,637
0
1,543
3,068
3,707

31,500
31,550
0
723
1,988
2,627
0
1,535
3,058
3,697

31,550
31,600
0
715
1,977
2,616
0
1,527
3,047
3,686

31,600
31,650
0
707
1,967
2,606
0
1,519
3,037
3,676

31,650
31,700
0
699
1,956
2,595
0
1,511
3,026
3,665

31,700
31,750
0
691
1,946
2,585
0
1,503
3,015
3,654

31,750
31,800
0
683
1,935
2,574
0
1,495
3,005
3,644

31,800
31,850
0
675
1,925
2,564
0
1,487
2,994
3,633

31,850
31,900
0
667
1,914
2,553
0
1,479
2,984
3,623

31,900
31,950
0
659
1,904
2,543
0
1,471
2,973
3,612

31,950
32,000
0
651
1,893
2,532
0
1,463
2,963
3,602

32,000
32,050
0
643
1,882
2,521
0
1,455
2,952
3,591

32,050
32,100
0
635
1,872
2,511
0
1,447
2,942
3,581

32,100
32,150
0
627
1,861
2,500
0
1,439
2,931
3,570

32,150
32,200
0
619
1,851
2,490
0
1,431
2,921
3,560

32,200
32,250
0
612
1,840
2,479
0
1,423
2,910
3,549

32,250
32,300
0
604
1,830
2,469
0
1,415
2,900
3,539

32,300
32,350
0
596
1,819
2,458
0
1,407
2,889
3,528

32,350
32,400
0
588
1,809
2,448
0
1,399
2,879
3,518

32,400
32,450
0
580
1,798
2,437
0
1,391
2,868
3,507

32,450
32,500
0
572
1,788
2,427
0
1,383
2,858
3,497

32,500
32,550
0
564
1,777
2,416
0
1,375
2,847
3,486

32,550
32,600
0
556
1,767
2,406
0
1,367
2,836
3,475

32,600
32,650
0
548
1,756
2,395
0
1,359
2,826
3,465

32,650
32,700
0
540
1,746
2,385
0
1,351
2,815
3,454

32,700
32,750
0
532
1,735
2,374
0
1,343
2,805
3,444

32,750
32,800
0
524
1,724
2,363
0
1,335
2,794
3,433

32,800
32,850
0
516
1,714
2,353
0
1,327
2,784
3,423

32,850
32,900
0
508
1,703
2,342
0
1,319
2,773
3,412

32,900
32,950
0
500
1,693
2,332
0
1,311
2,763
3,402

32,950
33,000
0
492
1,682
2,321
0
1,303
2,752
3,391

33,000
33,050
0
484
1,672
2,311
0
1,295
2,742
3,381

33,050
33,100
0
476
1,661
2,300
0
1,287
2,731
3,370

33,100
33,150
0
468
1,651
2,290
0
1,279
2,721
3,360

33,150
33,200
0
460
1,640
2,279
0
1,271
2,710
3,349

33,200
33,250
0
452
1,630
2,269
0
1,263
2,700
3,339

33,250
33,300
0
444
1,619
2,258
0
1,256
2,689
3,328

33,300
33,350
0
436
1,609
2,248
0
1,248
2,679
3,318

33,350
33,400
0
428
1,598
2,237
0
1,240
2,668
3,307

33,400
33,450
0
420
1,588
2,227
0
1,232
2,657
3,296

33,450
33,500
0
412
1,577
2,216
0
1,224
2,647
3,286

33,500
33,550
0
404
1,567
2,206
0
1,216
2,636
3,275

33,550
33,600
0
396
1,556
2,195
0
1,208
2,626
3,265

33,600
33,650
0
388
1,545
2,184
0
1,200
2,615
3,254

33,650
33,700
0
380
1,535
2,174
0
1,192
2,605
3,244

33,700
33,750
0
372
1,524
2,163
0
1,184
2,594
3,233

33,750
33,800
0
364
1,514
2,153
0
1,176
2,584
3,223

33,800
33,850
0
356
1,503
2,142
0
1,168
2,573
3,212

33,850
33,900
0
348
1,493
2,132
0
1,160
2,563
3,202

33,900
33,950
0
340
1,482
2,121
0
1,152
2,552
3,191

33,950
34,000
0
332
1,472
2,111
0
1,144
2,542
3,181

34,000
34,050
0
324
1,461
2,100
0
1,136
2,531
3,170

34,050
34,100
0
316
1,451
2,090
0
1,128
2,521
3,160

34,100
34,150
0
308
1,440
2,079
0
1,120
2,510
3,149

34,150
34,200
0
300
1,430
2,069
0
1,112
2,500
3,139

34,200
34,250
0
292
1,419
2,058
0
1,104
2,489
3,128

34,250
34,300
0
284
1,409
2,048
0
1,096
2,478
3,117

34,300
34,350
0
276
1,398
2,037
0
1,088
2,468
3,107

34,350
34,400
0
268
1,388
2,027
0
1,080
2,457
3,096

34,400
34,450
0
260
1,377
2,016
0
1,072
2,447
3,086

34,450
34,500
0
252
1,366
2,005
0
1,064
2,436
3,075

34,500
34,550
0
244
1,356
1,995
0
1,056
2,426
3,065

34,550
34,600
0
236
1,345
1,984
0
1,048
2,415
3,054

34,600
34,650
0
228
1,335
1,974
0
1,040
2,405
3,044

34,650
34,700
0
220
1,324
1,963
0
1,032
2,394
3,033

34,700
34,750
0
212
1,314
1,953
0
1,024
2,384
3,023

34,750
34,800
0
204
1,303
1,942
0
1,016
2,373
3,012

34,800
34,850
0
196
1,293
1,932
0
1,008
2,363
3,002

34,850
34,900
0
188
1,282
1,921
0
1,000
2,352
2,991

34,900
34,950
0
180
1,272
1,911
0
992
2,342
2,981

34,950
35,000
0
172
1,261
1,900
0
984
2,331
2,970

35,000
35,050
0
164
1,251
1,890
0
976
2,320
2,959

35,050
35,100
0
156
1,240
1,879
0
968
2,310
2,949

35,100
35,150
0
148
1,230
1,869
0
960
2,299
2,938

35,150
35,200
0
140
1,219
1,858
0
952
2,289
2,928

35,200
35,250
0
132
1,209
1,848
0
944
2,278
2,917

35,250
35,300
0
124
1,198
1,837
0
936
2,268
2,907

35,300
35,350
0
116
1,187
1,826
0
928
2,257
2,896

35,350
35,400
0
108
1,177
1,816
0
920
2,247
2,886

35,400
35,450
0
100
1,166
1,805
0
912
2,236
2,875

35,450
35,500
0
92
1,156
1,795
0
904
2,226
2,865

35,500
35,550
0
84
1,145
1,784
0
896
2,215
2,854

35,550
35,600
0
76
1,135
1,774
0
888
2,205
2,844

35,600
35,650
0
68
1,124
1,763
0
880
2,194
2,833

35,650
35,700
0
60
1,114
1,753
0
872
2,184
2,823

35,700
35,750
0
52
1,103
1,742
0
864
2,173
2,812

35,750
35,800
0
44
1,093
1,732
0
856
2,163
2,802

35,800
35,850
0
36
1,082
1,721
0
848
2,152
2,791

35,850
35,900
0
28
1,072
1,711
0
840
2,141
2,780

35,900
35,950
0
20
1,061
1,700
0
832
2,131
2,770

35,950
36,000
0
12
1,051
1,690
0
824
2,120
2,759

36,000
36,050
0
4
1,040
1,679
0
816
2,110
2,749

36,050
36,100
0
0
1,030
1,669
0
808
2,099
2,738

36,100
36,150
0
0
1,019
1,658
0
800
2,089
2,728

36,150
36,200
0
0
1,008
1,647
0
792
2,078
2,717

36,200
36,250
0
0
998
1,637
0
784
2,068
2,707

36,250
36,300
0
0
987
1,626
0
776
2,057
2,696

36,300
36,350
0
0
977
1,616
0
768
2,047
2,686

36,350
36,400
0
0
966
1,605
0
760
2,036
2,675

36,400
36,450
0
0
956
1,595
0
752
2,026
2,665

36,450
36,500
0
0
945
1,584
0
744
2,015
2,654

36,500
36,550
0
0
935
1,574
0
736
2,005
2,644

36,550
36,600
0
0
924
1,563
0
728
1,994
2,633

36,600
36,650
0
0
914
1,553
0
720
1,984
2,623

36,650
36,700
0
0
903
1,542
0
712
1,973
2,612

36,700
36,750
0
0
893
1,532
0
704
1,962
2,601

36,750
36,800
0
0
882
1,521
0
696
1,952
2,591

36,800
36,850
0
0
872
1,511
0
688
1,941
2,580

36,850
36,900
0
0
861
1,500
0
680
1,931
2,570

36,900
36,950
0
0
851
1,490
0
672
1,920
2,559

36,950
37,000
0
0
840
1,479
0
664
1,910
2,549

37,000
37,050
0
0
829
1,468
0
656
1,899
2,538

37,050
37,100
0
0
819
1,458
0
648
1,889
2,528

37,100
37,150
0
0
808
1,447
0
640
1,878
2,517

37,150
37,200
0
0
798
1,437
0
632
1,868
2,507

37,200
37,250
0
0
787
1,426
0
624
1,857
2,496

37,250
37,300
0
0
777
1,416
0
616
1,847
2,486

37,300
37,350
0
0
766
1,405
0
608
1,836
2,475

37,350
37,400
0
0
756
1,395
0
600
1,826
2,465

37,400
37,450
0
0
745
1,384
0
592
1,815
2,454

37,450
37,500
0
0
735
1,374
0
584
1,805
2,444

37,500
37,550
0
0
724
1,363
0
576
1,794
2,433

37,550
37,600
0
0
714
1,353
0
568
1,783
2,422

37,600
37,650
0
0
703
1,342
0
560
1,773
2,412

37,650
37,700
0
0
693
1,332
0
552
1,762
2,401

37,700
37,750
0
0
682
1,321
0
544
1,752
2,391

37,750
37,800
0
0
671
1,310
0
536
1,741
2,380

37,800
37,850
0
0
661
1,300
0
528
1,731
2,370

37,850
37,900
0
0
650
1,289
0
520
1,720
2,359

37,900
37,950
0
0
640
1,279
0
512
1,710
2,349

37,950
38,000
0
0
629
1,268
0
504
1,699
2,338

38,000
38,050
0
0
619
1,258
0
496
1,689
2,328

38,050
38,100
0
0
608
1,247
0
488
1,678
2,317

38,100
38,150
0
0
598
1,237
0
480
1,668
2,307

38,150
38,200
0
0
587
1,226
0
472
1,657
2,296

38,200
38,250
0
0
577
1,216
0
464
1,647
2,286

38,250
38,300
0
0
566
1,205
0
457
1,636
2,275

38,300
38,350
0
0
556
1,195
0
449
1,626
2,265

38,350
38,400
0
0
545
1,184
0
441
1,615
2,254

38,400
38,450
0
0
535
1,174
0
433
1,604
2,243

38,450
38,500
0
0
524
1,163
0
425
1,594
2,233

38,500
38,550
0
0
514
1,153
0
417
1,583
2,222

38,550
38,600
0
0
503
1,142
0
409
1,573
2,212

38,600
38,650
0
0
492
1,131
0
401
1,562
2,201

38,650
38,700
0
0
482
1,121
0
393
1,552
2,191

38,700
38,750
0
0
471
1,110
0
385
1,541
2,180

38,750
38,800
0
0
461
1,100
0
377
1,531
2,170

38,800
38,850
0
0
450
1,089
0
369
1,520
2,159

38,850
38,900
0
0
440
1,079
0
361
1,510
2,149

38,900
38,950
0
0
429
1,068
0
353
1,499
2,138

38,950
39,000
0
0
419
1,058
0
345
1,489
2,128

39,000
39,050
0
0
408
1,047
0
337
1,478
2,117

39,050
39,100
0
0
398
1,037
0
329
1,468
2,107

39,100
39,150
0
0
387
1,026
0
321
1,457
2,096

39,150
39,200
0
0
377
1,016
0
313
1,447
2,086

39,200
39,250
0
0
366
1,005
0
305
1,436
2,075

39,250
39,300
0
0
356
995
0
297
1,425
2,064

39,300
39,350
0
0
345
984
0
289
1,415
2,054

39,350
39,400
0
0
335
974
0
281
1,404
2,043

39,400
39,450
0
0
324
963
0
273
1,394
2,033

39,450
39,500
0
0
313
952
0
265
1,383
2,022

39,500
39,550
0
0
303
942
0
257
1,373
2,012

39,550
39,600
0
0
292
931
0
249
1,362
2,001

39,600
39,650
0
0
282
921
0
241
1,352
1,991

39,650
39,700
0
0
271
910
0
233
1,341
1,980

39,700
39,750
0
0
261
900
0
225
1,331
1,970

39,750
39,800
0
0
250
889
0
217
1,320
1,959

39,800
39,850
0
0
240
879
0
209
1,310
1,949

39,850
39,900
0
0
229
868
0
201
1,299
1,938

39,900
39,950
0
0
219
858
0
193
1,289
1,928

39,950
40,000
0
0
208
847
0
185
1,278
1,917

40,000
40,050
0
0
198
837
0
177
1,267
1,906

40,050
40,100
0
0
187
826
0
169
1,257
1,896

40,100
40,150
0
0
177
816
0
161
1,246
1,885

40,150
40,200
0
0
166
805
0
153
1,236
1,875

40,200
40,250
0
0
156
795
0
145
1,225
1,864

40,250
40,300
0
0
145
784
0
137
1,215
1,854

40,300
40,350
0
0
134
773
0
129
1,204
1,843

40,350
40,400
0
0
124
763
0
121
1,194
1,833

40,400
40,450
0
0
113
752
0
113
1,183
1,822

40,450
40,500
0
0
103
742
0
105
1,173
1,812

40,500
40,550
0
0
92
731
0
97
1,162
1,801

40,550
40,600
0
0
82
721
0
89
1,152
1,791

40,600
40,650
0
0
71
710
0
81
1,141
1,780

40,650
40,700
0
0
61
700
0
73
1,131
1,770

40,700
40,750
0
0
50
689
0
65
1,120
1,759

40,750
40,800
0
0
40
679
0
57
1,110
1,749

40,800
40,850
0
0
29
668
0
49
1,099
1,738

40,850
40,900
0
0
19
658
0
41
1,088
1,727

40,900
40,950
0
0
8
647
0
33
1,078
1,717

40,950
41,000
0
0
*(2)
637
0
25
1,067
1,706

41,000
41,050
0
0
0
626
0
17
1,057
1,696

41,050
41,100
0
0
0
616
0
9
1,046
1,685

41,100
41,150
0
0
0
605
0
**(3)
1,036
1,675

41,150
41,200
0
0
0
594
0
0
1,025
1,664

41,200
41,250
0
0
0
584
0
0
1,015
1,654

41,250
41,300
0
0
0
573
0
0
1,004
1,643

41,300
41,350
0
0
0
563
0
0
994
1,633

41,350
41,400
0
0
0
552
0
0
983
1,622

41,400
41,450
0
0
0
542
0
0
973
1,612

41,450
41,500
0
0
0
531
0
0
962
1,601

41,500
41,550
0
0
0
521
0
0
952
1,591

41,550
41,600
0
0
0
510
0
0
941
1,580

41,600
41,650
0
0
0
500
0
0
931
1,570

41,650
41,700
0
0
0
489
0
0
920
1,559

41,700
41,750
0
0
0
479
0
0
909
1,548

41,750
41,800
0
0
0
468
0
0
899
1,538

41,800
41,850
0
0
0
458
0
0
888
1,527

41,850
41,900
0
0
0
447
0
0
878
1,517

41,900
41,950
0
0
0
437
0
0
867
1,506

41,950
42,000
0
0
0
426
0
0
857
1,496

42,000
42,050
0
0
0
415
0
0
846
1,485

42,050
42,100
0
0
0
405
0
0
836
1,475

42,100
42,150
0
0
0
394
0
0
825
1,464

42,150
42,200
0
0
0
384
0
0
815
1,454

42,200
42,250
0
0
0
373
0
0
804
1,443

42,250
42,300
0
0
0
363
0
0
794
1,433

42,300
42,350
0
0
0
352
0
0
783
1,422

42,350
42,400
0
0
0
342
0
0
773
1,412

42,400
42,450
0
0
0
331
0
0
762
1,401

42,450
42,500
0
0
0
321
0
0
752
1,391

42,500
42,550
0
0
0
310
0
0
741
1,380

42,550
42,600
0
0
0
300
0
0
730
1,369

42,600
42,650
0
0
0
289
0
0
720
1,359

42,650
42,700
0
0
0
279
0
0
709
1,348

42,700
42,750
0
0
0
268
0
0
699
1,338

42,750
42,800
0
0
0
257
0
0
688
1,327

42,800
42,850
0
0
0
247
0
0
678
1,317

42,850
42,900
0
0
0
236
0
0
667
1,306

42,900
42,950
0
0
0
226
0
0
657
1,296

42,950
43,000
0
0
0
215
0
0
646
1,285

43,000
43,050
0
0
0
205
0
0
636
1,275

43,050
43,100
0
0
0
194
0
0
625
1,264

43,100
43,150
0
0
0
184
0
0
615
1,254

43,150
43,200
0
0
0
173
0
0
604
1,243

43,200
43,250
0
0
0
163
0
0
594
1,233

43,250
43,300
0
0
0
152
0
0
583
1,222

43,300
43,350
0
0
0
142
0
0
573
1,212

43,350
43,400
0
0
0
131
0
0
562
1,201

43,400
43,450
0
0
0
121
0
0
551
1,190

43,450
43,500
0
0
0
110
0
0
541
1,180

43,500
43,550
0
0
0
100
0
0
530
1,169

43,550
43,600
0
0
0
89
0
0
520
1,159

43,600
43,650
0
0
0
78
0
0
509
1,148

43,650
43,700
0
0
0
68
0
0
499
1,138

43,700
43,750
0
0
0
57
0
0
488
1,127

43,750
43,800
0
0
0
47
0
0
478
1,117

43,800
43,850
0
0
0
36
0
0
467
1,106

43,850
43,900
0
0
0
26
0
0
457
1,096

43,900
43,950
0
0
0
15
0
0
446
1,085

43,950
44,000
0
0
0
*(4)
0
0
436
1,075

44,000
44,050
0
0
0
0
0
0
425
1,064

44,050
44,100
0
0
0
0
0
0
415
1,054

44,100
44,150
0
0
0
0
0
0
404
1,043

44,150
44,200
0
0
0
0
0
0
394
1,033

44,200
44,250
0
0
0
0
0
0
383
1,022

44,250
44,300
0
0
0
0
0
0
372
1,011

44,300
44,350
0
0
0
0
0
0
362
1,001

44,350
44,400
0
0
0
0
0
0
351
990

44,400
44,450
0
0
0
0
0
0
341
980

44,450
44,500
0
0
0
0
0
0
330
969

44,500
44,550
0
0
0
0
0
0
320
959

44,550
44,600
0
0
0
0
0
0
309
948

44,600
44,650
0
0
0
0
0
0
299
938

44,650
44,700
0
0
0
0
0
0
288
927

44,700
44,750
0
0
0
0
0
0
278
917

44,750
44,800
0
0
0
0
0
0
267
906

44,800
44,850
0
0
0
0
0
0
257
896

44,850
44,900
0
0
0
0
0
0
246
885

44,900
44,950
0
0
0
0
0
0
236
875

44,950
45,000
0
0
0
0
0
0
225
864

45,000
45,050
0
0
0
0
0
0
214
853

45,050
45,100
0
0
0
0
0
0
204
843

45,100
45,150
0
0
0
0
0
0
193
832

45,150
45,200
0
0
0
0
0
0
183
822

45,200
45,250
0
0
0
0
0
0
172
811

45,250
45,300
0
0
0
0
0
0
162
801

45,300
45,350
0
0
0
0
0
0
151
790

45,350
45,400
0
0
0
0
0
0
141
780

45,400
45,450
0
0
0
0
0
0
130
769

45,450
45,500
0
0
0
0
0
0
120
759

45,500
45,550
0
0
0
0
0
0
109
748

45,550
45,600
0
0
0
0
0
0
99
738

45,600
45,650
0
0
0
0
0
0
88
727

45,650
45,700
0
0
0
0
0
0
78
717

45,700
45,750
0
0
0
0
0
0
67
706

45,750
45,800
0
0
0
0
0
0
57
696

45,800
45,850
0
0
0
0
0
0
46
685

45,850
45,900
0
0
0
0
0
0
35
674

45,900
45,950
0
0
0
0
0
0
25
664

45,950
46,000
0
0
0
0
0
0
14
653

46,000
46,050
0
0
0
0
0
0
* (5)
643

46,050
46,100
0
0
0
0
0
0
0
632

46,100
46,150
0
0
0
0
0
0
0
622

46,150
46,200
0
0
0
0
0
0
0
611

46,200
46,250
0
0
0
0
0
0
0
601

46,250
46,300
0
0
0
0
0
0
0
590

46,300
46,350
0
0
0
0
0
0
0
580

46,350
46,400
0
0
0
0
0
0
0
569

46,400
46,450
0
0
0
0
0
0
0
559

46,450
46,500
0
0
0
0
0
0
0
548

46,500
46,550
0
0
0
0
0
0
0
538

46,550
46,600
0
0
0
0
0
0
0
527

46,600
46,650
0
0
0
0
0
0
0
517

46,650
46,700
0
0
0
0
0
0
0
506

46,700
46,750
0
0
0
0
0
0
0
495

46,750
46,800
0
0
0
0
0
0
0
485

46,800
46,850
0
0
0
0
0
0
0
474

46,850
46,900
0
0
0
0
0
0
0
464

46,900
46,950
0
0
0
0
0
0
0
453

46,950
47,000
0
0
0
0
0
0
0
443

47,000
47,050
0
0
0
0
0
0
0
432

47,050
47,100
0
0
0
0
0
0
0
422

47,100
47,150
0
0
0
0
0
0
0
411

47,150
47,200
0
0
0
0
0
0
0
401

47,200
47,250
0
0
0
0
0
0
0
390

47,250
47,300
0
0
0
0
0
0
0
380

47,300
47,350
0
0
0
0
0
0
0
369

47,350
47,400
0
0
0
0
0
0
0
359

47,400
47,450
0
0
0
0
0
0
0
348

47,450
47,500
0
0
0
0
0
0
0
338

47,500
47,550
0
0
0
0
0
0
0
327

47,550
47,600
0
0
0
0
0
0
0
316

47,600
47,650
0
0
0
0
0
0
0
306

47,650
47,700
0
0
0
0
0
0
0
295

47,700
47,750
0
0
0
0
0
0
0
285

47,750
47,800
0
0
0
0
0
0
0
274

47,800
47,850
0
0
0
0
0
0
0
264

47,850
47,900
0
0
0
0
0
0
0
253

47,900
47,950
0
0
0
0
0
0
0
243

47,950
48,000
0
0
0
0
0
0
0
232

48,000
48,050
0
0
0
0
0
0
0
222

48,050
48,100
0
0
0
0
0
0
0
211

48,100
48,150
0
0
0
0
0
0
0
201

48,150
48,200
0
0
0
0
0
0
0
190

48,200
48,250
0
0
0
0
0
0
0
180

48,250
48,300
0
0
0
0
0
0
0
169

48,300
48,350
0
0
0
0
0
0
0
159

48,350
48,400
0
0
0
0
0
0
0
148

48,400
48,450
0
0
0
0
0
0
0
137

48,450
48,500
0
0
0
0
0
0
0
127

48,500
48,550
0
0
0
0
0
0
0
116

48,550
48,600
0
0
0
0
0
0
0
106

48,600
48,650
0
0
0
0
0
0
0
95

48,650
48,700
0
0
0
0
0
0
0
85

48,700
48,750
0
0
0
0
0
0
0
74

48,750
48,800
0
0
0
0
0
0
0
64

48,800
48,850
0
0
0
0
0
0
0
53

48,850
48,900
0
0
0
0
0
0
0
43

48,900
48,950
0
0
0
0
0
0
0
32

48,950
49,000
0
0
0
0
0
0
0
22

49,000
49,050
0
0
0
0
0
0
0
11

49,050
49,078
0
0
0
0
0
0
0
3

(1)  If the amount you are looking up from the worksheet is at least $18,700 but less than $18,740, and you have no qualifying child,your credit is $2. Otherwise, you cannot take the credit.

(2)  If the amount you are looking up from the worksheet is at least $40,950 but less than $40,964, and you have two qualifying children,your credit is $1. Otherwise, you cannot take the credit.

(3)  If the amount you are looking up from the worksheet is at least $41,100 but less than $41,132, and you have one qualifying child,your credit is $3. Otherwise, you cannot take the credit.

(4)  If the amount you are looking up from the worksheet is at least $43,950 but less than $43,998, and you have three qualifying children,your credit is $5. Otherwise, you cannot take the credit.

(5)  If the amount you are looking up from the worksheet is at least $46,000 but less than $46,044, and you have two qualifying children,your credit is $5. Otherwise, you cannot take the credit.

Line 39

Additional Child Tax Credit

What Is the Additional Child Tax Credit?

This credit is for certain people who have at least one qualifying child as defined in the instructions for line 6c. The additional child tax credit may give you a refund even if you do not owe any tax.

Two Steps To Take the Additional Child Tax Credit!
Step 1. | Be sure you figured the amount, if any, of your child tax credit. See the instructions for line 33.
Step 2. | Read the TIP at the end of your Child Tax Credit Worksheet. Use Form 8812 to see if you can take the additional child tax credit, but only if you meet the condition given in that TIP.

Line 40

American Opportunity Credit

If you meet the requirements to claim an education credit (see the instructions for line 31), enter on this line the amount, if any, from Form 8863, line 14.

Line 41

If you filed Form 4868 to get an automatic extension of time to file Form 1040A, enter any amount you paid with that form or by electronic funds withdrawal, credit or debit card, or the Electronic Federal Tax Payment System (EFTPS). If you paid by credit or debit card, do not include on line 41 the convenience fee you were charged. To the left of the entry space for line 41, enter "Form 4868" and show the amount paid.

Excess social security and tier 1 railroad retirement (RRTA) tax withheld.

 If you, or your spouse if filing a joint return, had more than one employer for 2011 and total wages of more than $106,800, too much social security or tier 1 RRTA tax may have been withheld. For more details, including how to figure the amount to include on line 41, see Pub. 505. Include the excess in the total on line 41. Write "Excess SST" and show the excess amount to the left of the line.

Refund

Line 42

Amount Overpaid

If line 42 is under $1, we will send a refund only on written request.

taxtipIf the amount you overpaid 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 under General Information, later.

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 overpayment on line 42 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 any questions about it, contact the agency to which you owe the debt.

Injured spouse claim.

 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 overpayment on line 42 may be used (offset) to pay the past-due amount. But your part of the overpayment may be refunded to you if certain conditions apply and you complete Form 8379. For details, use TeleTax topic 203 (see TeleTax Topics, later) or see
Form 8379.

Lines 43a Through 43d

Amount Refunded to You

If you want to check the status of your refund, see Refund Information, later. Before checking the status of your refund, please wait at least 72 hours after IRS acknowledges receipt of your e-filed return (3 to 4 weeks after you mail a paper return) to do so. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically).

Effect of refund on benefits.

 Any refund you receive cannot be 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.

Fast Refunds! Choose direct deposit—a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs, later.

If you want us to directly deposit the amount shown on line 43a 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 43b through 43d if you want your refund deposited to only one account, or

Check the box on line 43a 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 43a. Draw a line through the boxes on lines 43b and 43d. 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.

cautionIf you file a joint return and check the box on line 43a and attach Form 8888 or fill in lines 43b through 43d, your spouse may get at least part of the refund.

IRA.

 You can have your refund 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. In that case, you must file an amended 2011 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.

cautionYou and your spouse, if filing jointly, 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.

taxtipFor 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 43a.

 You cannot file Form 8888 to split your refund into more than one account or buy paper series I savings bonds if Form 8379 is filed with your return.

Line 43b.

 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. Rufus and Mary 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 43b 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 43c.

 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.

Sample Check—Lines 43b Through 43d

Sample Check—Lines 43b Through 43d

Summary: This is the picture of a check showing where the routing number, account number, and check number are located as referred to in the text. There is a note stating Do not include the check number.

Footnote: The routing and account numbers may be in different places on your check.

Line 43d.

 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.

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 43b through 43d 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.

cautionThe 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.

Line 44

Amount Applied to Your 2012 Estimated Tax

Enter on line 44 the amount, if any, of the overpayment on line 42 you want applied to your 2012 estimated tax. We will apply this amount to your account unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.

cautionThis election to apply part or all of the amount overpaid to your 2012 estimated tax cannot be changed later.

Amount You Owe

efile
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 can also 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 45

Amount You Owe

taxtipTo save interest and penalties, pay your taxes in full by April 17, 2012. You do not have to pay if line 45 is under $1.

Include any estimated tax penalty from line 46 in the amount you enter on line 45.

  You can pay by check, money order, credit or debit card, or EFTPS. Do not include any estimated tax payment for 2012 in this payment. Instead, make the estimated tax payment separately.

To pay by check or money order.

 Make your check or money order payable to the "United States Treasury" for the full amount due. Do not send cash. Do not attach the payment to your return. Write "2011 Form 1040A" and your name, address, daytime phone number, and social security number (SSN) on your payment. If you are filing a joint return, enter the SSN shown first on your tax return.

  To help process your payment, enter the amount on the right side of the check like this: $XXX.XX. Do not use dashes or lines (for example, do not enter "$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.

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 (see TeleTax Topics, later).

To pay by credit or debit card or EFTPS.

 For information on these payment methods, go to www.irs.gov/e-pay.

taxtipYou 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-4P or W-4V, or (c) make estimated tax payments for 2012. See Income tax withholding and estimated tax payments for 2012 under General Information, later.

What If You Cannot Pay?

If you cannot pay the full amount shown on line 45 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 must also 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 Form 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.

Line 46

Estimated Tax Penalty

You may owe this penalty if:

Line 45 is at least $1,000 and it is more than 10% of the tax shown on your return, or

You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund.

  The "tax shown on your return" is the amount on your 2011 Form 1040A, line 35, minus the total of any amounts shown on lines 38a, 39, and 40.

Exception.

 You will not owe the penalty if your 2010 tax return 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.

The total of lines 36, 37, and any excess social security and tier 1 RRTA tax included on line 41 on your 2011 return is at least 100% of the tax shown on your 2010 return (110% of that amount if you are not a farmer or fisherman and your adjusted gross income (AGI) shown on your 2010 return was more than $150,000 (more than $75,000 if married filing separately for 2011). Your estimated tax payments for 2011 must have been made on time and for the required amount.

The "tax shown on your 2010 return" is the amount on your 2010 Form 1040A, line 37, minus the total of any amounts shown on lines 40, 41a, 42, and 43.

Figuring the penalty.

 If the Exception just described does not apply and you choose to figure the penalty yourself, use Form 2210.

  Enter any penalty on line 46. Add the penalty to any tax due and enter the total on line 45. However, if you have an overpayment on line 42, subtract the penalty from the amount you would otherwise enter on line 43a or 44. Lines 43a, 44, and 46 must equal line 42.

  If the penalty is more than the overpayment on line 42, enter -0- on lines 43a and 44. Then subtract line 42 from line 46 and enter the result on line 45.

  Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.

taxtipBecause Form 2210 is complicated, you can leave line 46 blank and the IRS will figure the penalty and send you a bill. We will not charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS cannot figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.

Third Party Designee

If you want to allow your preparer, a friend, 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 are also 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 wish to revoke the authorization before it ends, see Pub. 947.

Sign Your Return

Form 1040A is not considered a valid return unless you sign it. If you are filing a joint return, your spouse must also 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, later.

Child's return.

 If your child cannot sign the return, either parent can sign the child's name in the space provided. Then, enter "By (your signature), parent for minor child."

Daytime phone number.

 Providing your daytime phone number may help speed the processing of your return. We may have questions about items on your return, such as the earned income credit, credit for child and dependent care expenses, etc. If you answer our questions over the phone, we may be able to continue processing your return without mailing you a letter. If you are filing a joint return, you can enter either your or your spouse's daytime phone number.

efile Electronic Return Signatures!

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

Self-Select PIN.

 The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.

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

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

cautionYou cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2011.

taxtipIf 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 "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 have to attach certain forms or other documents that cannot be electronically filed. For details, see Form 8453.

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.

Assemble Your Return

Assemble any schedules and forms behind Form 1040A in order of the "Attachment Sequence No." shown in the upper right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. Do not attach correspondence or other items unless required to do so. Attach Form(s) W-2 to the front of Form 1040A. If you received a Form W-2c (a corrected Form W-2), attach a copy of your original Form(s) W-2 and any Form(s) W-2c.

taxtipIf you received a 2011 Form 1099-R showing federal income tax withheld, also attach the form to the front of Form 1040A.

Tax Table

2011 Tax Table

Example. Mr. and Mrs. Green are filing a joint return. Their taxable income on Form 1040A, line 27, is $25,300. First, they find the $25,300–25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,949. This is the tax amount they should enter on Form 1040A, line 28.

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa- rately
Head of a house- hold

Your tax is—

0
5
0
0
0
0

5
15
1
1
1
1

15
25
2
2
2
2

25
50
4
4
4
4

50
75
6
6
6
6

75
100
9
9
9
9

100
125
11
11
11
11

125
150
14
14
14
14

150
175
16
16
16
16

175
200
19
19
19
19

200
225
21
21
21
21

225
250
24
24
24
24

250
275
26
26
26
26

275
300
29
29
29
29

300
325
31
31
31
31

325
350
34
34
34
34

350
375
36
36
36
36

375
400
39
39
39
39

400
425
41
41
41
41

425
450
44
44
44
44

450
475
46
46
46
46

475
500
49
49
49
49

500
525
51
51
51
51

525
550
54
54
54
54

550
575
56
56
56
56

575
600
59
59
59
59

600
625
61
61
61
61

625
650
64
64
64
64

650
675
66
66
66
66

675
700
69
69
69
69

700
725
71
71
71
71

725
750
74
74
74
74

750
775
76
76
76
76

775
800
79
79
79
79

800
825
81
81
81
81

825
850
84
84
84
84

850
875
86
86
86
86

875
900
89
89
89
89

900
925
91
91
91
91

925
950
94
94
94
94

950
975
96
96
96
96

975
1,000
99
99
99
99

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

1,000
1,025
101
101
101
101

1,025
1,050
104
104
104
104

1,050
1,075
106
106
106
106

1,075
1,100
109
109
109
109

1,100
1,125
111
111
111
111

1,125
1,150
114
114
114
114

1,150
1,175
116
116
116
116

1,175
1,200
119
119
119
119

1,200
1,225
121
121
121
121

1,225
1,250
124
124
124
124

1,250
1,275
126
126
126
126

1,275
1,300
129
129
129
129

1,300
1,325
131
131
131
131

1,325
1,350
134
134
134
134

1,350
1,375
136
136
136
136

1,375
1,400
139
139
139
139

1,400
1,425
141
141
141
141

1,425
1,450
144
144
144
144

1,450
1,475
146
146
146
146

1,475
1,500
149
149
149
149

1,500
1,525
151
151
151
151

1,525
1,550
154
154
154
154

1,550
1,575
156
156
156
156

1,575
1,600
159
159
159
159

1,600
1,625
161
161
161
161

1,625
1,650
164
164
164
164

1,650
1,675
166
166
166
166

1,675
1,700
169
169
169
169

1,700
1,725
171
171
171
171

1,725
1,750
174
174
174
174

1,750
1,775
176
176
176
176

1,775
1,800
179
179
179
179

1,800
1,825
181
181
181
181

1,825
1,850
184
184
184
184

1,850
1,875
186
186
186
186

1,875
1,900
189
189
189
189

1,900
1,925
191
191
191
191

1,925
1,950
194
194
194
194

1,950
1,975
196
196
196
196

1,975
2,000
199
199
199
199

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

2,000
2,025
201
201
201
201

2,025
2,050
204
204
204
204

2,050
2,075
206
206
206
206

2,075
2,100
209
209
209
209

2,100
2,125
211
211
211
211

2,125
2,150
214
214
214
214

2,150
2,175
216
216
216
216

2,175
2,200
219
219
219
219

2,200
2,225
221
221
221
221

2,225
2,250
224
224
224
224

2,250
2,275
226
226
226
226

2,275
2,300
229
229
229
229

2,300
2,325
231
231
231
231

2,325
2,350
234
234
234
234

2,350
2,375
236
236
236
236

2,375
2,400
239
239
239
239

2,400
2,425
241
241
241
241

2,425
2,450
244
244
244
244

2,450
2,475
246
246
246
246

2,475
2,500
249
249
249
249

2,500
2,525
251
251
251
251

2,525
2,550
254
254
254
254

2,550
2,575
256
256
256
256

2,575
2,600
259
259
259
259

2,600
2,625
261
261
261
261

2,625
2,650
264
264
264
264

2,650
2,675
266
266
266
266

2,675
2,700
269
269
269
269

2,700
2,725
271
271
271
271

2,725
2,750
274
274
274
274

2,750
2,775
276
276
276
276

2,775
2,800
279
279
279
279

2,800
2,825
281
281
281
281

2,825
2,850
284
284
284
284

2,850
2,875
286
286
286
286

2,875
2,900
289
289
289
289

2,900
2,925
291
291
291
291

2,925
2,950
294
294
294
294

2,950
2,975
296
296
296
296

2,975
3,000
299
299
299
299

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

3,000
3,050
303
303
303
303

3,050
3,100
308
308
308
308

3,100
3,150
313
313
313
313

3,150
3,200
318
318
318
318

3,200
3,250
323
323
323
323

3,250
3,300
328
328
328
328

3,300
3,350
333
333
333
333

3,350
3,400
338
338
338
338

3,400
3,450
343
343
343
343

3,450
3,500
348
348
348
348

3,500
3,550
353
353
353
353

3,550
3,600
358
358
358
358

3,600
3,650
363
363
363
363

3,650
3,700
368
368
368
368

3,700
3,750
373
373
373
373

3,750
3,800
378
378
378
378

3,800
3,850
383
383
383
383

3,850
3,900
388
388
388
388

3,900
3,950
393
393
393
393

3,950
4,000
398
398
398
398

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

4,000
4,050
403
403
403
403

4,050
4,100
408
408
408
408

4,100
4,150
413
413
413
413

4,150
4,200
418
418
418
418

4,200
4,250
423
423
423
423

4,250
4,300
428
428
428
428

4,300
4,350
433
433
433
433

4,350
4,400
438
438
438
438

4,400
4,450
443
443
443
443

4,450
4,500
448
448
448
448

4,500
4,550
453
453
453
453

4,550
4,600
458
458
458
458

4,600
4,650
463
463
463
463

4,650
4,700
468
468
468
468

4,700
4,750
473
473
473
473

4,750
4,800
478
478
478
478

4,800
4,850
483
483
483
483

4,850
4,900
488
488
488
488

4,900
4,950
493
493
493
493

4,950
5,000
498
498
498
498

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

5,000
5,050
503
503
503
503

5,050
5,100
508
508
508
508

5,100
5,150
513
513
513
513

5,150
5,200
518
518
518
518

5,200
5,250
523
523
523
523

5,250
5,300
528
528
528
528

5,300
5,350
533
533
533
533

5,350
5,400
538
538
538
538

5,400
5,450
543
543
543
543

5,450
5,500
548
548
548
548

5,500
5,550
553
553
553
553

5,550
5,600
558
558
558
558

5,600
5,650
563
563
563
563

5,650
5,700
568
568
568
568

5,700
5,750
573
573
573
573

5,750
5,800
578
578
578
578

5,800
5,850
583
583
583
583

5,850
5,900
588
588
588
588

5,900
5,950
593
593
593
593

5,950
6,000
598
598
598
598

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

6,000
6,050
603
603
603
603

6,050
6,100
608
608
608
608

6,100
6,150
613
613
613
613

6,150
6,200
618
618
618
618

6,200
6,250
623
623
623
623

6,250
6,300
628
628
628
628

6,300
6,350
633
633
633
633

6,350
6,400
638
638
638
638

6,400
6,450
643
643
643
643

6,450
6,500
648
648
648
648

6,500
6,550
653
653
653
653

6,550
6,600
658
658
658
658

6,600
6,650
663
663
663
663

6,650
6,700
668
668
668
668

6,700
6,750
673
673
673
673

6,750
6,800
678
678
678
678

6,800
6,850
683
683
683
683

6,850
6,900
688
688
688
688

6,900
6,950
693
693
693
693

6,950
7,000
698
698
698
698

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

7,000
7,050
703
703
703
703

7,050
7,100
708
708
708
708

7,100
7,150
713
713
713
713

7,150
7,200
718
718
718
718

7,200
7,250
723
723
723
723

7,250
7,300
728
728
728
728

7,300
7,350
733
733
733
733

7,350
7,400
738
738
738
738

7,400
7,450
743
743
743
743

7,450
7,500
748
748
748
748

7,500
7,550
753
753
753
753

7,550
7,600
758
758
758
758

7,600
7,650
763
763
763
763

7,650
7,700
768
768
768
768

7,700
7,750
773
773
773
773

7,750
7,800
778
778
778
778

7,800
7,850
783
783
783
783

7,850
7,900
788
788
788
788

7,900
7,950
793
793
793
793

7,950
8,000
798
798
798
798

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

8,000
8,050
803
803
803
803

8,050
8,100
808
808
808
808

8,100
8,150
813
813
813
813

8,150
8,200
818
818
818
818

8,200
8,250
823
823
823
823

8,250
8,300
828
828
828
828

8,300
8,350
833
833
833
833

8,350
8,400
838
838
838
838

8,400
8,450
843
843
843
843

8,450
8,500
848
848
848
848

8,500
8,550
854
853
854
853

8,550
8,600
861
858
861
858

8,600
8,650
869
863
869
863

8,650
8,700
876
868
876
868

8,700
8,750
884
873
884
873

8,750
8,800
891
878
891
878

8,800
8,850
899
883
899
883

8,850
8,900
906
888
906
888

8,900
8,950
914
893
914
893

8,950
9,000
921
898
921
898

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

9,000
9,050
929
903
929
903

9,050
9,100
936
908
936
908

9,100
9,150
944
913
944
913

9,150
9,200
951
918
951
918

9,200
9,250
959
923
959
923

9,250
9,300
966
928
966
928

9,300
9,350
974
933
974
933

9,350
9,400
981
938
981
938

9,400
9,450
989
943
989
943

9,450
9,500
996
948
996
948

9,500
9,550
1,004
953
1,004
953

9,550
9,600
1,011
958
1,011
958

9,600
9,650
1,019
963
1,019
963

9,650
9,700
1,026
968
1,026
968

9,700
9,750
1,034
973
1,034
973

9,750
9,800
1,041
978
1,041
978

9,800
9,850
1,049
983
1,049
983

9,850
9,900
1,056
988
1,056
988

9,900
9,950
1,064
993
1,064
993

9,950
10,000
1,071
998
1,071
998

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

10,000
10,050
1,079
1,003
1,079
1,003

10,050
10,100
1,086
1,008
1,086
1,008

10,100
10,150
1,094
1,013
1,094
1,013

10,150
10,200
1,101
1,018
1,101
1,018

10,200
10,250
1,109
1,023
1,109
1,023

10,250
10,300
1,116
1,028
1,116
1,028

10,300
10,350
1,124
1,033
1,124
1,033

10,350
10,400
1,131
1,038
1,131
1,038

10,400
10,450
1,139
1,043
1,139
1,043

10,450
10,500
1,146
1,048
1,146
1,048

10,500
10,550
1,154
1,053
1,154
1,053

10,550
10,600
1,161
1,058
1,161
1,058

10,600
10,650
1,169
1,063
1,169
1,063

10,650
10,700
1,176
1,068
1,176
1,068

10,700
10,750
1,184
1,073
1,184
1,073

10,750
10,800
1,191
1,078
1,191
1,078

10,800
10,850
1,199
1,083
1,199
1,083

10,850
10,900
1,206
1,088
1,206
1,088

10,900
10,950
1,214
1,093
1,214
1,093

10,950
11,000
1,221
1,098
1,221
1,098

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

11,000
11,050
1,229
1,103
1,229
1,103

11,050
11,100
1,236
1,108
1,236
1,108

11,100
11,150
1,244
1,113
1,244
1,113

11,150
11,200
1,251
1,118
1,251
1,118

11,200
11,250
1,259
1,123
1,259
1,123

11,250
11,300
1,266
1,128
1,266
1,128

11,300
11,350
1,274
1,133
1,274
1,133

11,350
11,400
1,281
1,138
1,281
1,138

11,400
11,450
1,289
1,143
1,289
1,143

11,450
11,500
1,296
1,148
1,296
1,148

11,500
11,550
1,304
1,153
1,304
1,153

11,550
11,600
1,311
1,158
1,311
1,158

11,600
11,650
1,319
1,163
1,319
1,163

11,650
11,700
1,326
1,168
1,326
1,168

11,700
11,750
1,334
1,173
1,334
1,173

11,750
11,800
1,341
1,178
1,341
1,178

11,800
11,850
1,349
1,183
1,349
1,183

11,850
11,900
1,356
1,188
1,356
1,188

11,900
11,950
1,364
1,193
1,364
1,193

11,950
12,000
1,371
1,198
1,371
1,198

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

12,000
12,050
1,379
1,203
1,379
1,203

12,050
12,100
1,386
1,208
1,386
1,208

12,100
12,150
1,394
1,213
1,394
1,213

12,150
12,200
1,401
1,218
1,401
1,219

12,200
12,250
1,409
1,223
1,409
1,226

12,250
12,300
1,416
1,228
1,416
1,234

12,300
12,350
1,424
1,233
1,424
1,241

12,350
12,400
1,431
1,238
1,431
1,249

12,400
12,450
1,439
1,243
1,439
1,256

12,450
12,500
1,446
1,248
1,446
1,264

12,500
12,550
1,454
1,253
1,454
1,271

12,550
12,600
1,461
1,258
1,461
1,279

12,600
12,650
1,469
1,263
1,469
1,286

12,650
12,700
1,476
1,268
1,476
1,294

12,700
12,750
1,484
1,273
1,484
1,301

12,750
12,800
1,491
1,278
1,491
1,309

12,800
12,850
1,499
1,283
1,499
1,316

12,850
12,900
1,506
1,288
1,506
1,324

12,900
12,950
1,514
1,293
1,514
1,331

12,950
13,000
1,521
1,298
1,521
1,339

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

13,000
13,050
1,529
1,303
1,529
1,346

13,050
13,100
1,536
1,308
1,536
1,354

13,100
13,150
1,544
1,313
1,544
1,361

13,150
13,200
1,551
1,318
1,551
1,369

13,200
13,250
1,559
1,323
1,559
1,376

13,250
13,300
1,566
1,328
1,566
1,384

13,300
13,350
1,574
1,333
1,574
1,391

13,350
13,400
1,581
1,338
1,581
1,399

13,400
13,450
1,589
1,343
1,589
1,406

13,450
13,500
1,596
1,348
1,596
1,414

13,500
13,550
1,604
1,353
1,604
1,421

13,550
13,600
1,611
1,358
1,611
1,429

13,600
13,650
1,619
1,363
1,619
1,436

13,650
13,700
1,626
1,368
1,626
1,444

13,700
13,750
1,634
1,373
1,634
1,451

13,750
13,800
1,641
1,378
1,641
1,459

13,800
13,850
1,649
1,383
1,649
1,466

13,850
13,900
1,656
1,388
1,656
1,474

13,900
13,950
1,664
1,393
1,664
1,481

13,950
14,000
1,671
1,398
1,671
1,489

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

14,000
14,050
1,679
1,403
1,679
1,496

14,050
14,100
1,686
1,408
1,686
1,504

14,100
14,150
1,694
1,413
1,694
1,511

14,150
14,200
1,701
1,418
1,701
1,519

14,200
14,250
1,709
1,423
1,709
1,526

14,250
14,300
1,716
1,428
1,716
1,534

14,300
14,350
1,724
1,433
1,724
1,541

14,350
14,400
1,731
1,438
1,731
1,549

14,400
14,450
1,739
1,443
1,739
1,556

14,450
14,500
1,746
1,448
1,746
1,564

14,500
14,550
1,754
1,453
1,754
1,571

14,550
14,600
1,761
1,458
1,761
1,579

14,600
14,650
1,769
1,463
1,769
1,586

14,650
14,700
1,776
1,468
1,776
1,594

14,700
14,750
1,784
1,473
1,784
1,601

14,750
14,800
1,791
1,478
1,791
1,609

14,800
14,850
1,799
1,483
1,799
1,616

14,850
14,900
1,806
1,488
1,806
1,624

14,900
14,950
1,814
1,493
1,814
1,631

14,950
15,000
1,821
1,498
1,821
1,639

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

15,000
15,050
1,829
1,503
1,829
1,646

15,050
15,100
1,836
1,508
1,836
1,654

15,100
15,150
1,844
1,513
1,844
1,661

15,150
15,200
1,851
1,518
1,851
1,669

15,200
15,250
1,859
1,523
1,859
1,676

15,250
15,300
1,866
1,528
1,866
1,684

15,300
15,350
1,874
1,533
1,874
1,691

15,350
15,400
1,881
1,538
1,881
1,699

15,400
15,450
1,889
1,543
1,889
1,706

15,450
15,500
1,896
1,548
1,896
1,714

15,500
15,550
1,904
1,553
1,904
1,721

15,550
15,600
1,911
1,558
1,911
1,729

15,600
15,650
1,919
1,563
1,919
1,736

15,650
15,700
1,926
1,568
1,926
1,744

15,700
15,750
1,934
1,573
1,934
1,751

15,750
15,800
1,941
1,578
1,941
1,759

15,800
15,850
1,949
1,583
1,949
1,766

15,850
15,900
1,956
1,588
1,956
1,774

15,900
15,950
1,964
1,593
1,964
1,781

15,950
16,000
1,971
1,598
1,971
1,789

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

16,000
16,050
1,979
1,603
1,979
1,796

16,050
16,100
1,986
1,608
1,986
1,804

16,100
16,150
1,994
1,613
1,994
1,811

16,150
16,200
2,001
1,618
2,001
1,819

16,200
16,250
2,009
1,623
2,009
1,826

16,250
16,300
2,016
1,628
2,016
1,834

16,300
16,350
2,024
1,633
2,024
1,841

16,350
16,400
2,031
1,638
2,031
1,849

16,400
16,450
2,039
1,643
2,039
1,856

16,450
16,500
2,046
1,648
2,046
1,864

16,500
16,550
2,054
1,653
2,054
1,871

16,550
16,600
2,061
1,658
2,061
1,879

16,600
16,650
2,069
1,663
2,069
1,886

16,650
16,700
2,076
1,668
2,076
1,894

16,700
16,750
2,084
1,673
2,084
1,901

16,750
16,800
2,091
1,678
2,091
1,909

16,800
16,850
2,099
1,683
2,099
1,916

16,850
16,900
2,106
1,688
2,106
1,924

16,900
16,950
2,114
1,693
2,114
1,931

16,950
17,000
2,121
1,698
2,121
1,939

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

17,000
17,050
2,129
1,704
2,129
1,946

17,050
17,100
2,136
1,711
2,136
1,954

17,100
17,150
2,144
1,719
2,144
1,961

17,150
17,200
2,151
1,726
2,151
1,969

17,200
17,250
2,159
1,734
2,159
1,976

17,250
17,300
2,166
1,741
2,166
1,984

17,300
17,350
2,174
1,749
2,174
1,991

17,350
17,400
2,181
1,756
2,181
1,999

17,400
17,450
2,189
1,764
2,189
2,006

17,450
17,500
2,196
1,771
2,196
2,014

17,500
17,550
2,204
1,779
2,204
2,021

17,550
17,600
2,211
1,786
2,211
2,029

17,600
17,650
2,219
1,794
2,219
2,036

17,650
17,700
2,226
1,801
2,226
2,044

17,700
17,750
2,234
1,809
2,234
2,051

17,750
17,800
2,241
1,816
2,241
2,059

17,800
17,850
2,249
1,824
2,249
2,066

17,850
17,900
2,256
1,831
2,256
2,074

17,900
17,950
2,264
1,839
2,264
2,081

17,950
18,000
2,271
1,846
2,271
2,089

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

18,000
18,050
2,279
1,854
2,279
2,096

18,050
18,100
2,286
1,861
2,286
2,104

18,100
18,150
2,294
1,869
2,294
2,111

18,150
18,200
2,301
1,876
2,301
2,119

18,200
18,250
2,309
1,884
2,309
2,126

18,250
18,300
2,316
1,891
2,316
2,134

18,300
18,350
2,324
1,899
2,324
2,141

18,350
18,400
2,331
1,906
2,331
2,149

18,400
18,450
2,339
1,914
2,339
2,156

18,450
18,500
2,346
1,921
2,346
2,164

18,500
18,550
2,354
1,929
2,354
2,171

18,550
18,600
2,361
1,936
2,361
2,179

18,600
18,650
2,369
1,944
2,369
2,186

18,650
18,700
2,376
1,951
2,376
2,194

18,700
18,750
2,384
1,959
2,384
2,201

18,750
18,800
2,391
1,966
2,391
2,209

18,800
18,850
2,399
1,974
2,399
2,216

18,850
18,900
2,406
1,981
2,406
2,224

18,900
18,950
2,414
1,989
2,414
2,231

18,950
19,000
2,421
1,996
2,421
2,239

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

19,000
19,050
2,429
2,004
2,429
2,246

19,050
19,100
2,436
2,011
2,436
2,254

19,100
19,150
2,444
2,019
2,444
2,261

19,150
19,200
2,451
2,026
2,451
2,269

19,200
19,250
2,459
2,034
2,459
2,276

19,250
19,300
2,466
2,041
2,466
2,284

19,300
19,350
2,474
2,049
2,474
2,291

19,350
19,400
2,481
2,056
2,481
2,299

19,400
19,450
2,489
2,064
2,489
2,306

19,450
19,500
2,496
2,071
2,496
2,314

19,500
19,550
2,504
2,079
2,504
2,321

19,550
19,600
2,511
2,086
2,511
2,329

19,600
19,650
2,519
2,094
2,519
2,336

19,650
19,700
2,526
2,101
2,526
2,344

19,700
19,750
2,534
2,109
2,534
2,351

19,750
19,800
2,541
2,116
2,541
2,359

19,800
19,850
2,549
2,124
2,549
2,366

19,850
19,900
2,556
2,131
2,556
2,374

19,900
19,950
2,564
2,139
2,564
2,381

19,950
20,000
2,571
2,146
2,571
2,389

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

20,000
20,050
2,579
2,154
2,579
2,396

20,050
20,100
2,586
2,161
2,586
2,404

20,100
20,150
2,594
2,169
2,594
2,411

20,150
20,200
2,601
2,176
2,601
2,419

20,200
20,250
2,609
2,184
2,609
2,426

20,250
20,300
2,616
2,191
2,616
2,434

20,300
20,350
2,624
2,199
2,624
2,441

20,350
20,400
2,631
2,206
2,631
2,449

20,400
20,450
2,639
2,214
2,639
2,456

20,450
20,500
2,646
2,221
2,646
2,464

20,500
20,550
2,654
2,229
2,654
2,471

20,550
20,600
2,661
2,236
2,661
2,479

20,600
20,650
2,669
2,244
2,669
2,486

20,650
20,700
2,676
2,251
2,676
2,494

20,700
20,750
2,684
2,259
2,684
2,501

20,750
20,800
2,691
2,266
2,691
2,509

20,800
20,850
2,699
2,274
2,699
2,516

20,850
20,900
2,706
2,281
2,706
2,524

20,900
20,950
2,714
2,289
2,714
2,531

20,950
21,000
2,721
2,296
2,721
2,539

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

21,000
21,050
2,729
2,304
2,729
2,546

21,050
21,100
2,736
2,311
2,736
2,554

21,100
21,150
2,744
2,319
2,744
2,561

21,150
21,200
2,751
2,326
2,751
2,569

21,200
21,250
2,759
2,334
2,759
2,576

21,250
21,300
2,766
2,341
2,766
2,584

21,300
21,350
2,774
2,349
2,774
2,591

21,350
21,400
2,781
2,356
2,781
2,599

21,400
21,450
2,789
2,364
2,789
2,606

21,450
21,500
2,796
2,371
2,796
2,614

21,500
21,550
2,804
2,379
2,804
2,621

21,550
21,600
2,811
2,386
2,811
2,629

21,600
21,650
2,819
2,394
2,819
2,636

21,650
21,700
2,826
2,401
2,826
2,644

21,700
21,750
2,834
2,409
2,834
2,651

21,750
21,800
2,841
2,416
2,841
2,659

21,800
21,850
2,849
2,424
2,849
2,666

21,850
21,900
2,856
2,431
2,856
2,674

21,900
21,950
2,864
2,439
2,864
2,681

21,950
22,000
2,871
2,446
2,871
2,689

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

22,000
22,050
2,879
2,454
2,879
2,696

22,050
22,100
2,886
2,461
2,886
2,704

22,100
22,150
2,894
2,469
2,894
2,711

22,150
22,200
2,901
2,476
2,901
2,719

22,200
22,250
2,909
2,484
2,909
2,726

22,250
22,300
2,916
2,491
2,916
2,734

22,300
22,350
2,924
2,499
2,924
2,741

22,350
22,400
2,931
2,506
2,931
2,749

22,400
22,450
2,939
2,514
2,939
2,756

22,450
22,500
2,946
2,521
2,946
2,764

22,500
22,550
2,954
2,529
2,954
2,771

22,550
22,600
2,961
2,536
2,961
2,779

22,600
22,650
2,969
2,544
2,969
2,786

22,650
22,700
2,976
2,551
2,976
2,794

22,700
22,750
2,984
2,559
2,984
2,801

22,750
22,800
2,991
2,566
2,991
2,809

22,800
22,850
2,999
2,574
2,999
2,816

22,850
22,900
3,006
2,581
3,006
2,824

22,900
22,950
3,014
2,589
3,014
2,831

22,950
23,000
3,021
2,596
3,021
2,839

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

23,000
23,050
3,029
2,604
3,029
2,846

23,050
23,100
3,036
2,611
3,036
2,854

23,100
23,150
3,044
2,619
3,044
2,861

23,150
23,200
3,051
2,626
3,051
2,869

23,200
23,250
3,059
2,634
3,059
2,876

23,250
23,300
3,066
2,641
3,066
2,884

23,300
23,350
3,074
2,649
3,074
2,891

23,350
23,400
3,081
2,656
3,081
2,899

23,400
23,450
3,089
2,664
3,089
2,906

23,450
23,500
3,096
2,671
3,096
2,914

23,500
23,550
3,104
2,679
3,104
2,921

23,550
23,600
3,111
2,686
3,111
2,929

23,600
23,650
3,119
2,694
3,119
2,936

23,650
23,700
3,126
2,701
3,126
2,944

23,700
23,750
3,134
2,709
3,134
2,951

23,750
23,800
3,141
2,716
3,141
2,959

23,800
23,850
3,149
2,724
3,149
2,966

23,850
23,900
3,156
2,731
3,156
2,974

23,900
23,950
3,164
2,739
3,164
2,981

23,950
24,000
3,171
2,746
3,171
2,989

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

24,000
24,050
3,179
2,754
3,179
2,996

24,050
24,100
3,186
2,761
3,186
3,004

24,100
24,150
3,194
2,769
3,194
3,011

24,150
24,200
3,201
2,776
3,201
3,019

24,200
24,250
3,209
2,784
3,209
3,026

24,250
24,300
3,216
2,791
3,216
3,034

24,300
24,350
3,224
2,799
3,224
3,041

24,350
24,400
3,231
2,806
3,231
3,049

24,400
24,450
3,239
2,814
3,239
3,056

24,450
24,500
3,246
2,821
3,246
3,064

24,500
24,550
3,254
2,829
3,254
3,071

24,550
24,600
3,261
2,836
3,261
3,079

24,600
24,650
3,269
2,844
3,269
3,086

24,650
24,700
3,276
2,851
3,276
3,094

24,700
24,750
3,284
2,859
3,284
3,101

24,750
24,800
3,291
2,866
3,291
3,109

24,800
24,850
3,299
2,874
3,299
3,116

24,850
24,900
3,306
2,881
3,306
3,124

24,900
24,950
3,314
2,889
3,314
3,131

24,950
25,000
3,321
2,896
3,321
3,139

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

25,000
25,050
3,329
2,904
3,329
3,146

25,050
25,100
3,336
2,911
3,336
3,154

25,100
25,150
3,344
2,919
3,344
3,161

25,150
25,200
3,351
2,926
3,351
3,169

25,200
25,250
3,359
2,934
3,359
3,176

25,250
25,300
3,366
2,941
3,366
3,184

25,300
25,350
3,374
2,949
3,374
3,191

25,350
25,400
3,381
2,956
3,381
3,199

25,400
25,450
3,389
2,964
3,389
3,206

25,450
25,500
3,396
2,971
3,396
3,214

25,500
25,550
3,404
2,979
3,404
3,221

25,550
25,600
3,411
2,986
3,411
3,229

25,600
25,650
3,419
2,994
3,419
3,236

25,650
25,700
3,426
3,001
3,426
3,244

25,700
25,750
3,434
3,009
3,434
3,251

25,750
25,800
3,441
3,016
3,441
3,259

25,800
25,850
3,449
3,024
3,449
3,266

25,850
25,900
3,456
3,031
3,456
3,274

25,900
25,950
3,464
3,039
3,464
3,281

25,950
26,000
3,471
3,046
3,471
3,289

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

26,000
26,050
3,479
3,054
3,479
3,296

26,050
26,100
3,486
3,061
3,486
3,304

26,100
26,150
3,494
3,069
3,494
3,311

26,150
26,200
3,501
3,076
3,501
3,319

26,200
26,250
3,509
3,084
3,509
3,326

26,250
26,300
3,516
3,091
3,516
3,334

26,300
26,350
3,524
3,099
3,524
3,341

26,350
26,400
3,531
3,106
3,531
3,349

26,400
26,450
3,539
3,114
3,539
3,356

26,450
26,500
3,546
3,121
3,546
3,364

26,500
26,550
3,554
3,129
3,554
3,371

26,550
26,600
3,561
3,136
3,561
3,379

26,600
26,650
3,569
3,144
3,569
3,386

26,650
26,700
3,576
3,151
3,576
3,394

26,700
26,750
3,584
3,159
3,584
3,401

26,750
26,800
3,591
3,166
3,591
3,409

26,800
26,850
3,599
3,174
3,599
3,416

26,850
26,900
3,606
3,181
3,606
3,424

26,900
26,950
3,614
3,189
3,614
3,431

26,950
27,000
3,621
3,196
3,621
3,439

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

27,000
27,050
3,629
3,204
3,629
3,446

27,050
27,100
3,636
3,211
3,636
3,454

27,100
27,150
3,644
3,219
3,644
3,461

27,150
27,200
3,651
3,226
3,651
3,469

27,200
27,250
3,659
3,234
3,659
3,476

27,250
27,300
3,666
3,241
3,666
3,484

27,300
27,350
3,674
3,249
3,674
3,491

27,350
27,400
3,681
3,256
3,681
3,499

27,400
27,450
3,689
3,264
3,689
3,506

27,450
27,500
3,696
3,271
3,696
3,514

27,500
27,550
3,704
3,279
3,704
3,521

27,550
27,600
3,711
3,286
3,711
3,529

27,600
27,650
3,719
3,294
3,719
3,536

27,650
27,700
3,726
3,301
3,726
3,544

27,700
27,750
3,734
3,309
3,734
3,551

27,750
27,800
3,741
3,316
3,741
3,559

27,800
27,850
3,749
3,324
3,749
3,566

27,850
27,900
3,756
3,331
3,756
3,574

27,900
27,950
3,764
3,339
3,764
3,581

27,950
28,000
3,771
3,346
3,771
3,589

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

28,000
28,050
3,779
3,354
3,779
3,596

28,050
28,100
3,786
3,361
3,786
3,604

28,100
28,150
3,794
3,369
3,794
3,611

28,150
28,200
3,801
3,376
3,801
3,619

28,200
28,250
3,809
3,384
3,809
3,626

28,250
28,300
3,816
3,391
3,816
3,634

28,300
28,350
3,824
3,399
3,824
3,641

28,350
28,400
3,831
3,406
3,831
3,649

28,400
28,450
3,839
3,414
3,839
3,656

28,450
28,500
3,846
3,421
3,846
3,664

28,500
28,550
3,854
3,429
3,854
3,671

28,550
28,600
3,861
3,436
3,861
3,679

28,600
28,650
3,869
3,444
3,869
3,686

28,650
28,700
3,876
3,451
3,876
3,694

28,700
28,750
3,884
3,459
3,884
3,701

28,750
28,800
3,891
3,466
3,891
3,709

28,800
28,850
3,899
3,474
3,899
3,716

28,850
28,900
3,906
3,481
3,906
3,724

28,900
28,950
3,914
3,489
3,914
3,731

28,950
29,000
3,921
3,496
3,921
3,739

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

29,000
29,050
3,929
3,504
3,929
3,746

29,050
29,100
3,936
3,511
3,936
3,754

29,100
29,150
3,944
3,519
3,944
3,761

29,150
29,200
3,951
3,526
3,951
3,769

29,200
29,250
3,959
3,534
3,959
3,776

29,250
29,300
3,966
3,541
3,966
3,784

29,300
29,350
3,974
3,549
3,974
3,791

29,350
29,400
3,981
3,556
3,981
3,799

29,400
29,450
3,989
3,564
3,989
3,806

29,450
29,500
3,996
3,571
3,996
3,814

29,500
29,550
4,004
3,579
4,004
3,821

29,550
29,600
4,011
3,586
4,011
3,829

29,600
29,650
4,019
3,594
4,019
3,836

29,650
29,700
4,026
3,601
4,026
3,844

29,700
29,750
4,034
3,609
4,034
3,851

29,750
29,800
4,041
3,616
4,041
3,859

29,800
29,850
4,049
3,624
4,049
3,866

29,850
29,900
4,056
3,631
4,056
3,874

29,900
29,950
4,064
3,639
4,064
3,881

29,950
30,000
4,071
3,646
4,071
3,889

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

30,000
30,050
4,079
3,654
4,079
3,896

30,050
30,100
4,086
3,661
4,086
3,904

30,100
30,150
4,094
3,669
4,094
3,911

30,150
30,200
4,101
3,676
4,101
3,919

30,200
30,250
4,109
3,684
4,109
3,926

30,250
30,300
4,116
3,691
4,116
3,934

30,300
30,350
4,124
3,699
4,124
3,941

30,350
30,400
4,131
3,706
4,131
3,949

30,400
30,450
4,139
3,714
4,139
3,956

30,450
30,500
4,146
3,721
4,146
3,964

30,500
30,550
4,154
3,729
4,154
3,971

30,550
30,600
4,161
3,736
4,161
3,979

30,600
30,650
4,169
3,744
4,169
3,986

30,650
30,700
4,176
3,751
4,176
3,994

30,700
30,750
4,184
3,759
4,184
4,001

30,750
30,800
4,191
3,766
4,191
4,009

30,800
30,850
4,199
3,774
4,199
4,016

30,850
30,900
4,206
3,781
4,206
4,024

30,900
30,950
4,214
3,789
4,214
4,031

30,950
31,000
4,221
3,796
4,221
4,039

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

31,000
31,050
4,229
3,804
4,229
4,046

31,050
31,100
4,236
3,811
4,236
4,054

31,100
31,150
4,244
3,819
4,244
4,061

31,150
31,200
4,251
3,826
4,251
4,069

31,200
31,250
4,259
3,834
4,259
4,076

31,250
31,300
4,266
3,841
4,266
4,084

31,300
31,350
4,274
3,849
4,274
4,091

31,350
31,400
4,281
3,856
4,281
4,099

31,400
31,450
4,289
3,864
4,289
4,106

31,450
31,500
4,296
3,871
4,296
4,114

31,500
31,550
4,304
3,879
4,304
4,121

31,550
31,600
4,311
3,886
4,311
4,129

31,600
31,650
4,319
3,894
4,319
4,136

31,650
31,700
4,326
3,901
4,326
4,144

31,700
31,750
4,334
3,909
4,334
4,151

31,750
31,800
4,341
3,916
4,341
4,159

31,800
31,850
4,349
3,924
4,349
4,166

31,850
31,900
4,356
3,931
4,356
4,174

31,900
31,950
4,364
3,939
4,364
4,181

31,950
32,000
4,371
3,946
4,371
4,189

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

32,000
32,050
4,379
3,954
4,379
4,196

32,050
32,100
4,386
3,961
4,386
4,204

32,100
32,150
4,394
3,969
4,394
4,211

32,150
32,200
4,401
3,976
4,401
4,219

32,200
32,250
4,409
3,984
4,409
4,226

32,250
32,300
4,416
3,991
4,416
4,234

32,300
32,350
4,424
3,999
4,424
4,241

32,350
32,400
4,431
4,006
4,431
4,249

32,400
32,450
4,439
4,014
4,439
4,256

32,450
32,500
4,446
4,021
4,446
4,264

32,500
32,550
4,454
4,029
4,454
4,271

32,550
32,600
4,461
4,036
4,461
4,279

32,600
32,650
4,469
4,044
4,469
4,286

32,650
32,700
4,476
4,051
4,476
4,294

32,700
32,750
4,484
4,059
4,484
4,301

32,750
32,800
4,491
4,066
4,491
4,309

32,800
32,850
4,499
4,074
4,499
4,316

32,850
32,900
4,506
4,081
4,506
4,324

32,900
32,950
4,514
4,089
4,514
4,331

32,950
33,000
4,521
4,096
4,521
4,339

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

33,000
33,050
4,529
4,104
4,529
4,346

33,050
33,100
4,536
4,111
4,536
4,354

33,100
33,150
4,544
4,119
4,544
4,361

33,150
33,200
4,551
4,126
4,551
4,369

33,200
33,250
4,559
4,134
4,559
4,376

33,250
33,300
4,566
4,141
4,566
4,384

33,300
33,350
4,574
4,149
4,574
4,391

33,350
33,400
4,581
4,156
4,581
4,399

33,400
33,450
4,589
4,164
4,589
4,406

33,450
33,500
4,596
4,171
4,596
4,414

33,500
33,550
4,604
4,179
4,604
4,421

33,550
33,600
4,611
4,186
4,611
4,429

33,600
33,650
4,619
4,194
4,619
4,436

33,650
33,700
4,626
4,201
4,626
4,444

33,700
33,750
4,634
4,209
4,634
4,451

33,750
33,800
4,641
4,216
4,641
4,459

33,800
33,850
4,649
4,224
4,649
4,466

33,850
33,900
4,656
4,231
4,656
4,474

33,900
33,950
4,664
4,239
4,664
4,481

33,950
34,000
4,671
4,246
4,671
4,489

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

34,000
34,050
4,679
4,254
4,679
4,496

34,050
34,100
4,686
4,261
4,686
4,504

34,100
34,150
4,694
4,269
4,694
4,511

34,150
34,200
4,701
4,276
4,701
4,519

34,200
34,250
4,709
4,284
4,709
4,526

34,250
34,300
4,716
4,291
4,716
4,534

34,300
34,350
4,724
4,299
4,724
4,541

34,350
34,400
4,731
4,306
4,731
4,549

34,400
34,450
4,739
4,314
4,739
4,556

34,450
34,500
4,746
4,321
4,746
4,564

34,500
34,550
4,756
4,329
4,756
4,571

34,550
34,600
4,769
4,336
4,769
4,579

34,600
34,650
4,781
4,344
4,781
4,586

34,650
34,700
4,794
4,351
4,794
4,594

34,700
34,750
4,806
4,359
4,806
4,601

34,750
34,800
4,819
4,366
4,819
4,609

34,800
34,850
4,831
4,374
4,831
4,616

34,850
34,900
4,844
4,381
4,844
4,624

34,900
34,950
4,856
4,389
4,856
4,631

34,950
35,000
4,869
4,396
4,869
4,639

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

35,000
35,050
4,881
4,404
4,881
4,646

35,050
35,100
4,894
4,411
4,894
4,654

35,100
35,150
4,906
4,419
4,906
4,661

35,150
35,200
4,919
4,426
4,919
4,669

35,200
35,250
4,931
4,434
4,931
4,676

35,250
35,300
4,944
4,441
4,944
4,684

35,300
35,350
4,956
4,449
4,956
4,691

35,350
35,400
4,969
4,456
4,969
4,699

35,400
35,450
4,981
4,464
4,981
4,706

35,450
35,500
4,994
4,471
4,994
4,714

35,500
35,550
5,006
4,479
5,006
4,721

35,550
35,600
5,019
4,486
5,019
4,729

35,600
35,650
5,031
4,494
5,031
4,736

35,650
35,700
5,044
4,501
5,044
4,744

35,700
35,750
5,056
4,509
5,056
4,751

35,750
35,800
5,069
4,516
5,069
4,759

35,800
35,850
5,081
4,524
5,081
4,766

35,850
35,900
5,094
4,531
5,094
4,774

35,900
35,950
5,106
4,539
5,106
4,781

35,950
36,000
5,119
4,546
5,119
4,789

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

36,000
36,050
5,131
4,554
5,131
4,796

36,050
36,100
5,144
4,561
5,144
4,804

36,100
36,150
5,156
4,569
5,156
4,811

36,150
36,200
5,169
4,576
5,169
4,819

36,200
36,250
5,181
4,584
5,181
4,826

36,250
36,300
5,194
4,591
5,194
4,834

36,300
36,350
5,206
4,599
5,206
4,841

36,350
36,400
5,219
4,606
5,219
4,849

36,400
36,450
5,231
4,614
5,231
4,856

36,450
36,500
5,244
4,621
5,244
4,864

36,500
36,550
5,256
4,629
5,256
4,871

36,550
36,600
5,269
4,636
5,269
4,879

36,600
36,650
5,281
4,644
5,281
4,886

36,650
36,700
5,294
4,651
5,294
4,894

36,700
36,750
5,306
4,659
5,306
4,901

36,750
36,800
5,319
4,666
5,319
4,909

36,800
36,850
5,331
4,674
5,331
4,916

36,850
36,900
5,344
4,681
5,344
4,924

36,900
36,950
5,356
4,689
5,356
4,931

36,950
37,000
5,369
4,696
5,369
4,939

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

37,000
37,050
5,381
4,704
5,381
4,946

37,050
37,100
5,394
4,711
5,394
4,954

37,100
37,150
5,406
4,719
5,406
4,961

37,150
37,200
5,419
4,726
5,419
4,969

37,200
37,250
5,431
4,734
5,431
4,976

37,250
37,300
5,444
4,741
5,444
4,984

37,300
37,350
5,456
4,749
5,456
4,991

37,350
37,400
5,469
4,756
5,469
4,999

37,400
37,450
5,481
4,764
5,481
5,006

37,450
37,500
5,494
4,771
5,494
5,014

37,500
37,550
5,506
4,779
5,506
5,021

37,550
37,600
5,519
4,786
5,519
5,029

37,600
37,650
5,531
4,794
5,531
5,036

37,650
37,700
5,544
4,801
5,544
5,044

37,700
37,750
5,556
4,809
5,556
5,051

37,750
37,800
5,569
4,816
5,569
5,059

37,800
37,850
5,581
4,824
5,581
5,066

37,850
37,900
5,594
4,831
5,594
5,074

37,900
37,950
5,606
4,839
5,606
5,081

37,950
38,000
5,619
4,846
5,619
5,089

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

38,000
38,050
5,631
4,854
5,631
5,096

38,050
38,100
5,644
4,861
5,644
5,104

38,100
38,150
5,656
4,869
5,656
5,111

38,150
38,200
5,669
4,876
5,669
5,119

38,200
38,250
5,681
4,884
5,681
5,126

38,250
38,300
5,694
4,891
5,694
5,134

38,300
38,350
5,706
4,899
5,706
5,141

38,350
38,400
5,719
4,906
5,719
5,149

38,400
38,450
5,731
4,914
5,731
5,156

38,450
38,500
5,744
4,921
5,744
5,164

38,500
38,550
5,756
4,929
5,756
5,171

38,550
38,600
5,769
4,936
5,769
5,179

38,600
38,650
5,781
4,944
5,781
5,186

38,650
38,700
5,794
4,951
5,794
5,194

38,700
38,750
5,806
4,959
5,806
5,201

38,750
38,800
5,819
4,966
5,819
5,209

38,800
38,850
5,831
4,974
5,831
5,216

38,850
38,900
5,844
4,981
5,844
5,224

38,900
38,950
5,856
4,989
5,856
5,231

38,950
39,000
5,869
4,996
5,869
5,239

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

39,000
39,050
5,881
5,004
5,881
5,246

39,050
39,100
5,894
5,011
5,894
5,254

39,100
39,150
5,906
5,019
5,906
5,261

39,150
39,200
5,919
5,026
5,919
5,269

39,200
39,250
5,931
5,034
5,931
5,276

39,250
39,300
5,944
5,041
5,944
5,284

39,300
39,350
5,956
5,049
5,956
5,291

39,350
39,400
5,969
5,056
5,969
5,299

39,400
39,450
5,981
5,064
5,981
5,306

39,450
39,500
5,994
5,071
5,994
5,314

39,500
39,550
6,006
5,079
6,006
5,321

39,550
39,600
6,019
5,086
6,019
5,329

39,600
39,650
6,031
5,094
6,031
5,336

39,650
39,700
6,044
5,101
6,044
5,344

39,700
39,750
6,056
5,109
6,056
5,351

39,750
39,800
6,069
5,116
6,069
5,359

39,800
39,850
6,081
5,124
6,081
5,366

39,850
39,900
6,094
5,131
6,094
5,374

39,900
39,950
6,106
5,139
6,106
5,381

39,950
40,000
6,119
5,146
6,119
5,389

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

40,000
40,050
6,131
5,154
6,131
5,396

40,050
40,100
6,144
5,161
6,144
5,404

40,100
40,150
6,156
5,169
6,156
5,411

40,150
40,200
6,169
5,176
6,169
5,419

40,200
40,250
6,181
5,184
6,181
5,426

40,250
40,300
6,194
5,191
6,194
5,434

40,300
40,350
6,206
5,199
6,206
5,441

40,350
40,400
6,219
5,206
6,219
5,449

40,400
40,450
6,231
5,214
6,231
5,456

40,450
40,500
6,244
5,221
6,244
5,464

40,500
40,550
6,256
5,229
6,256
5,471

40,550
40,600
6,269
5,236
6,269
5,479

40,600
40,650
6,281
5,244
6,281
5,486

40,650
40,700
6,294
5,251
6,294
5,494

40,700
40,750
6,306
5,259
6,306
5,501

40,750
40,800
6,319
5,266
6,319
5,509

40,800
40,850
6,331
5,274
6,331
5,516

40,850
40,900
6,344
5,281
6,344
5,524

40,900
40,950
6,356
5,289
6,356
5,531

40,950
41,000
6,369
5,296
6,369
5,539

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

41,000
41,050
6,381
5,304
6,381
5,546

41,050
41,100
6,394
5,311
6,394
5,554

41,100
41,150
6,406
5,319
6,406
5,561

41,150
41,200
6,419
5,326
6,419
5,569

41,200
41,250
6,431
5,334
6,431
5,576

41,250
41,300
6,444
5,341
6,444
5,584

41,300
41,350
6,456
5,349
6,456
5,591

41,350
41,400
6,469
5,356
6,469
5,599

41,400
41,450
6,481
5,364
6,481
5,606

41,450
41,500
6,494
5,371
6,494
5,614

41,500
41,550
6,506
5,379
6,506
5,621

41,550
41,600
6,519
5,386
6,519
5,629

41,600
41,650
6,531
5,394
6,531
5,636

41,650
41,700
6,544
5,401
6,544
5,644

41,700
41,750
6,556
5,409
6,556
5,651

41,750
41,800
6,569
5,416
6,569
5,659

41,800
41,850
6,581
5,424
6,581
5,666

41,850
41,900
6,594
5,431
6,594
5,674

41,900
41,950
6,606
5,439
6,606
5,681

41,950
42,000
6,619
5,446
6,619
5,689

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

42,000
42,050
6,631
5,454
6,631
5,696

42,050
42,100
6,644
5,461
6,644
5,704

42,100
42,150
6,656
5,469
6,656
5,711

42,150
42,200
6,669
5,476
6,669
5,719

42,200
42,250
6,681
5,484
6,681
5,726

42,250
42,300
6,694
5,491
6,694
5,734

42,300
42,350
6,706
5,499
6,706
5,741

42,350
42,400
6,719
5,506
6,719
5,749

42,400
42,450
6,731
5,514
6,731
5,756

42,450
42,500
6,744
5,521
6,744
5,764

42,500
42,550
6,756
5,529
6,756
5,771

42,550
42,600
6,769
5,536
6,769
5,779

42,600
42,650
6,781
5,544
6,781
5,786

42,650
42,700
6,794
5,551
6,794
5,794

42,700
42,750
6,806
5,559
6,806
5,801

42,750
42,800
6,819
5,566
6,819
5,809

42,800
42,850
6,831
5,574
6,831
5,816

42,850
42,900
6,844
5,581
6,844
5,824

42,900
42,950
6,856
5,589
6,856
5,831

42,950
43,000
6,869
5,596
6,869
5,839

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

43,000
43,050
6,881
5,604
6,881
5,846

43,050
43,100
6,894
5,611
6,894
5,854

43,100
43,150
6,906
5,619
6,906
5,861

43,150
43,200
6,919
5,626
6,919
5,869

43,200
43,250
6,931
5,634
6,931
5,876

43,250
43,300
6,944
5,641
6,944
5,884

43,300
43,350
6,956
5,649
6,956
5,891

43,350
43,400
6,969
5,656
6,969
5,899

43,400
43,450
6,981
5,664
6,981
5,906

43,450
43,500
6,994
5,671
6,994
5,914

43,500
43,550
7,006
5,679
7,006
5,921

43,550
43,600
7,019
5,686
7,019
5,929

43,600
43,650
7,031
5,694
7,031
5,936

43,650
43,700
7,044
5,701
7,044
5,944

43,700
43,750
7,056
5,709
7,056
5,951

43,750
43,800
7,069
5,716
7,069
5,959

43,800
43,850
7,081
5,724
7,081
5,966

43,850
43,900
7,094
5,731
7,094
5,974

43,900
43,950
7,106
5,739
7,106
5,981

43,950
44,000
7,119
5,746
7,119
5,989

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

44,000
44,050
7,131
5,754
7,131
5,996

44,050
44,100
7,144
5,761
7,144
6,004

44,100
44,150
7,156
5,769
7,156
6,011

44,150
44,200
7,169
5,776
7,169
6,019

44,200
44,250
7,181
5,784
7,181
6,026

44,250
44,300
7,194
5,791
7,194
6,034

44,300
44,350
7,206
5,799
7,206
6,041

44,350
44,400
7,219
5,806
7,219
6,049

44,400
44,450
7,231
5,814
7,231
6,056

44,450
44,500
7,244
5,821
7,244
6,064

44,500
44,550
7,256
5,829
7,256
6,071

44,550
44,600
7,269
5,836
7,269
6,079

44,600
44,650
7,281
5,844
7,281
6,086

44,650
44,700
7,294
5,851
7,294
6,094

44,700
44,750
7,306
5,859
7,306
6,101

44,750
44,800
7,319
5,866
7,319
6,109

44,800
44,850
7,331
5,874
7,331
6,116

44,850
44,900
7,344
5,881
7,344
6,124

44,900
44,950
7,356
5,889
7,356
6,131

44,950
45,000
7,369
5,896
7,369
6,139

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

45,000
45,050
7,381
5,904
7,381
6,146

45,050
45,100
7,394
5,911
7,394
6,154

45,100
45,150
7,406
5,919
7,406
6,161

45,150
45,200
7,419
5,926
7,419
6,169

45,200
45,250
7,431
5,934
7,431
6,176

45,250
45,300
7,444
5,941
7,444
6,184

45,300
45,350
7,456
5,949
7,456
6,191

45,350
45,400
7,469
5,956
7,469
6,199

45,400
45,450
7,481
5,964
7,481
6,206

45,450
45,500
7,494
5,971
7,494
6,214

45,500
45,550
7,506
5,979
7,506
6,221

45,550
45,600
7,519
5,986
7,519
6,229

45,600
45,650
7,531
5,994
7,531
6,236

45,650
45,700
7,544
6,001
7,544
6,244

45,700
45,750
7,556
6,009
7,556
6,251

45,750
45,800
7,569
6,016
7,569
6,259

45,800
45,850
7,581
6,024
7,581
6,266

45,850
45,900
7,594
6,031
7,594
6,274

45,900
45,950
7,606
6,039
7,606
6,281

45,950
46,000
7,619
6,046
7,619
6,289

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

46,000
46,050
7,631
6,054
7,631
6,296

46,050
46,100
7,644
6,061
7,644
6,304

46,100
46,150
7,656
6,069
7,656
6,311

46,150
46,200
7,669
6,076
7,669
6,319

46,200
46,250
7,681
6,084
7,681
6,326

46,250
46,300
7,694
6,091
7,694
6,336

46,300
46,350
7,706
6,099
7,706
6,349

46,350
46,400
7,719
6,106
7,719
6,361

46,400
46,450
7,731
6,114
7,731
6,374

46,450
46,500
7,744
6,121
7,744
6,386

46,500
46,550
7,756
6,129
7,756
6,399

46,550
46,600
7,769
6,136
7,769
6,411

46,600
46,650
7,781
6,144
7,781
6,424

46,650
46,700
7,794
6,151
7,794
6,436

46,700
46,750
7,806
6,159
7,806
6,449

46,750
46,800
7,819
6,166
7,819
6,461

46,800
46,850
7,831
6,174
7,831
6,474

46,850
46,900
7,844
6,181
7,844
6,486

46,900
46,950
7,856
6,189
7,856
6,499

46,950
47,000
7,869
6,196
7,869
6,511

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

47,000
47,050
7,881
6,204
7,881
6,524

47,050
47,100
7,894
6,211
7,894
6,536

47,100
47,150
7,906
6,219
7,906
6,549

47,150
47,200
7,919
6,226
7,919
6,561

47,200
47,250
7,931
6,234
7,931
6,574

47,250
47,300
7,944
6,241
7,944
6,586

47,300
47,350
7,956
6,249
7,956
6,599

47,350
47,400
7,969
6,256
7,969
6,611

47,400
47,450
7,981
6,264
7,981
6,624

47,450
47,500
7,994
6,271
7,994
6,636

47,500
47,550
8,006
6,279
8,006
6,649

47,550
47,600
8,019
6,286
8,019
6,661

47,600
47,650
8,031
6,294
8,031
6,674

47,650
47,700
8,044
6,301
8,044
6,686

47,700
47,750
8,056
6,309
8,056
6,699

47,750
47,800
8,069
6,316
8,069
6,711

47,800
47,850
8,081
6,324
8,081
6,724

47,850
47,900
8,094
6,331
8,094
6,736

47,900
47,950
8,106
6,339
8,106
6,749

47,950
48,000
8,119
6,346
8,119
6,761

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

48,000
48,050
8,131
6,354
8,131
6,774

48,050
48,100
8,144
6,361
8,144
6,786

48,100
48,150
8,156
6,369
8,156
6,799

48,150
48,200
8,169
6,376
8,169
6,811

48,200
48,250
8,181
6,384
8,181
6,824

48,250
48,300
8,194
6,391
8,194
6,836

48,300
48,350
8,206
6,399
8,206
6,849

48,350
48,400
8,219
6,406
8,219
6,861

48,400
48,450
8,231
6,414
8,231
6,874

48,450
48,500
8,244
6,421
8,244
6,886

48,500
48,550
8,256
6,429
8,256
6,899

48,550
48,600
8,269
6,436
8,269
6,911

48,600
48,650
8,281
6,444
8,281
6,924

48,650
48,700
8,294
6,451
8,294
6,936

48,700
48,750
8,306
6,459
8,306
6,949

48,750
48,800
8,319
6,466
8,319
6,961

48,800
48,850
8,331
6,474
8,331
6,974

48,850
48,900
8,344
6,481
8,344
6,986

48,900
48,950
8,356
6,489
8,356
6,999

48,950
49,000
8,369
6,496
8,369
7,011

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

49,000
49,050
8,381
6,504
8,381
7,024

49,050
49,100
8,394
6,511
8,394
7,036

49,100
49,150
8,406
6,519
8,406
7,049

49,150
49,200
8,419
6,526
8,419
7,061

49,200
49,250
8,431
6,534
8,431
7,074

49,250
49,300
8,444
6,541
8,444
7,086

49,300
49,350
8,456
6,549
8,456
7,099

49,350
49,400
8,469
6,556
8,469
7,111

49,400
49,450
8,481
6,564
8,481
7,124

49,450
49,500
8,494
6,571
8,494
7,136

49,500
49,550
8,506
6,579
8,506
7,149

49,550
49,600
8,519
6,586
8,519
7,161

49,600
49,650
8,531
6,594
8,531
7,174

49,650
49,700
8,544
6,601
8,544
7,186

49,700
49,750
8,556
6,609
8,556
7,199

49,750
49,800
8,569
6,616
8,569
7,211

49,800
49,850
8,581
6,624
8,581
7,224

49,850
49,900
8,594
6,631
8,594
7,236

49,900
49,950
8,606
6,639
8,606
7,249

49,950
50,000
8,619
6,646
8,619
7,261

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

50,000
50,050
8,631
6,654
8,631
7,274

50,050
50,100
8,644
6,661
8,644
7,286

50,100
50,150
8,656
6,669
8,656
7,299

50,150
50,200
8,669
6,676
8,669
7,311

50,200
50,250
8,681
6,684
8,681
7,324

50,250
50,300
8,694
6,691
8,694
7,336

50,300
50,350
8,706
6,699
8,706
7,349

50,350
50,400
8,719
6,706
8,719
7,361

50,400
50,450
8,731
6,714
8,731
7,374

50,450
50,500
8,744
6,721
8,744
7,386

50,500
50,550
8,756
6,729
8,756
7,399

50,550
50,600
8,769
6,736
8,769
7,411

50,600
50,650
8,781
6,744
8,781
7,424

50,650
50,700
8,794
6,751
8,794
7,436

50,700
50,750
8,806
6,759
8,806
7,449

50,750
50,800
8,819
6,766
8,819
7,461

50,800
50,850
8,831
6,774
8,831
7,474

50,850
50,900
8,844
6,781
8,844
7,486

50,900
50,950
8,856
6,789
8,856
7,499

50,950
51,000
8,869
6,796
8,869
7,511

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

51,000
51,050
8,881
6,804
8,881
7,524

51,050
51,100
8,894
6,811
8,894
7,536

51,100
51,150
8,906
6,819
8,906
7,549

51,150
51,200
8,919
6,826
8,919
7,561

51,200
51,250
8,931
6,834
8,931
7,574

51,250
51,300
8,944
6,841
8,944
7,586

51,300
51,350
8,956
6,849
8,956
7,599

51,350
51,400
8,969
6,856
8,969
7,611

51,400
51,450
8,981
6,864
8,981
7,624

51,450
51,500
8,994
6,871
8,994
7,636

51,500
51,550
9,006
6,879
9,006
7,649

51,550
51,600
9,019
6,886
9,019
7,661

51,600
51,650
9,031
6,894
9,031
7,674

51,650
51,700
9,044
6,901
9,044
7,686

51,700
51,750
9,056
6,909
9,056
7,699

51,750
51,800
9,069
6,916
9,069
7,711

51,800
51,850
9,081
6,924
9,081
7,724

51,850
51,900
9,094
6,931
9,094
7,736

51,900
51,950
9,106
6,939
9,106
7,749

51,950
52,000
9,119
6,946
9,119
7,761

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

52,000
52,050
9,131
6,954
9,131
7,774

52,050
52,100
9,144
6,961
9,144
7,786

52,100
52,150
9,156
6,969
9,156
7,799

52,150
52,200
9,169
6,976
9,169
7,811

52,200
52,250
9,181
6,984
9,181
7,824

52,250
52,300
9,194
6,991
9,194
7,836

52,300
52,350
9,206
6,999
9,206
7,849

52,350
52,400
9,219
7,006
9,219
7,861

52,400
52,450
9,231
7,014
9,231
7,874

52,450
52,500
9,244
7,021
9,244
7,886

52,500
52,550
9,256
7,029
9,256
7,899

52,550
52,600
9,269
7,036
9,269
7,911

52,600
52,650
9,281
7,044
9,281
7,924

52,650
52,700
9,294
7,051
9,294
7,936

52,700
52,750
9,306
7,059
9,306
7,949

52,750
52,800
9,319
7,066
9,319
7,961

52,800
52,850
9,331
7,074
9,331
7,974

52,850
52,900
9,344
7,081
9,344
7,986

52,900
52,950
9,356
7,089
9,356
7,999

52,950
53,000
9,369
7,096
9,369
8,011

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

53,000
53,050
9,381
7,104
9,381
8,024

53,050
53,100
9,394
7,111
9,394
8,036

53,100
53,150
9,406
7,119
9,406
8,049

53,150
53,200
9,419
7,126
9,419
8,061

53,200
53,250
9,431
7,134
9,431
8,074

53,250
53,300
9,444
7,141
9,444
8,086

53,300
53,350
9,456
7,149
9,456
8,099

53,350
53,400
9,469
7,156
9,469
8,111

53,400
53,450
9,481
7,164
9,481
8,124

53,450
53,500
9,494
7,171
9,494
8,136

53,500
53,550
9,506
7,179
9,506
8,149

53,550
53,600
9,519
7,186
9,519
8,161

53,600
53,650
9,531
7,194
9,531
8,174

53,650
53,700
9,544
7,201
9,544
8,186

53,700
53,750
9,556
7,209
9,556
8,199

53,750
53,800
9,569
7,216
9,569
8,211

53,800
53,850
9,581
7,224
9,581
8,224

53,850
53,900
9,594
7,231
9,594
8,236

53,900
53,950
9,606
7,239
9,606
8,249

53,950
54,000
9,619
7,246
9,619
8,261

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

54,000
54,050
9,631
7,254
9,631
8,274

54,050
54,100
9,644
7,261
9,644
8,286

54,100
54,150
9,656
7,269
9,656
8,299

54,150
54,200
9,669
7,276
9,669
8,311

54,200
54,250
9,681
7,284
9,681
8,324

54,250
54,300
9,694
7,291
9,694
8,336

54,300
54,350
9,706
7,299
9,706
8,349

54,350
54,400
9,719
7,306
9,719
8,361

54,400
54,450
9,731
7,314
9,731
8,374

54,450
54,500
9,744
7,321
9,744
8,386

54,500
54,550
9,756
7,329
9,756
8,399

54,550
54,600
9,769
7,336
9,769
8,411

54,600
54,650
9,781
7,344
9,781
8,424

54,650
54,700
9,794
7,351
9,794
8,436

54,700
54,750
9,806
7,359
9,806
8,449

54,750
54,800
9,819
7,366
9,819
8,461

54,800
54,850
9,831
7,374
9,831
8,474

54,850
54,900
9,844
7,381
9,844
8,486

54,900
54,950
9,856
7,389
9,856
8,499

54,950
55,000
9,869
7,396
9,869
8,511

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

55,000
55,050
9,881
7,404
9,881
8,524

55,050
55,100
9,894
7,411
9,894
8,536

55,100
55,150
9,906
7,419
9,906
8,549

55,150
55,200
9,919
7,426
9,919
8,561

55,200
55,250
9,931
7,434
9,931
8,574

55,250
55,300
9,944
7,441
9,944
8,586

55,300
55,350
9,956
7,449
9,956
8,599

55,350
55,400
9,969
7,456
9,969
8,611

55,400
55,450
9,981
7,464
9,981
8,624

55,450
55,500
9,994
7,471
9,994
8,636

55,500
55,550
10,006
7,479
10,006
8,649

55,550
55,600
10,019
7,486
10,019
8,661

55,600
55,650
10,031
7,494
10,031
8,674

55,650
55,700
10,044
7,501
10,044
8,686

55,700
55,750
10,056
7,509
10,056
8,699

55,750
55,800
10,069
7,516
10,069
8,711

55,800
55,850
10,081
7,524
10,081
8,724

55,850
55,900
10,094
7,531
10,094
8,736

55,900
55,950
10,106
7,539
10,106
8,749

55,950
56,000
10,119
7,546
10,119
8,761

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

56,000
56,050
10,131
7,554
10,131
8,774

56,050
56,100
10,144
7,561
10,144
8,786

56,100
56,150
10,156
7,569
10,156
8,799

56,150
56,200
10,169
7,576
10,169
8,811

56,200
56,250
10,181
7,584
10,181
8,824

56,250
56,300
10,194
7,591
10,194
8,836

56,300
56,350
10,206
7,599
10,206
8,849

56,350
56,400
10,219
7,606
10,219
8,861

56,400
56,450
10,231
7,614
10,231
8,874

56,450
56,500
10,244
7,621
10,244
8,886

56,500
56,550
10,256
7,629
10,256
8,899

56,550
56,600
10,269
7,636
10,269
8,911

56,600
56,650
10,281
7,644
10,281
8,924

56,650
56,700
10,294
7,651
10,294
8,936

56,700
56,750
10,306
7,659
10,306
8,949

56,750
56,800
10,319
7,666
10,319
8,961

56,800
56,850
10,331
7,674
10,331
8,974

56,850
56,900
10,344
7,681
10,344
8,986

56,900
56,950
10,356
7,689
10,356
8,999

56,950
57,000
10,369
7,696
10,369
9,011

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

57,000
57,050
10,381
7,704
10,381
9,024

57,050
57,100
10,394
7,711
10,394
9,036

57,100
57,150
10,406
7,719
10,406
9,049

57,150
57,200
10,419
7,726
10,419
9,061

57,200
57,250
10,431
7,734
10,431
9,074

57,250
57,300
10,444
7,741
10,444
9,086

57,300
57,350
10,456
7,749
10,456
9,099

57,350
57,400
10,469
7,756
10,469
9,111

57,400
57,450
10,481
7,764
10,481
9,124

57,450
57,500
10,494
7,771
10,494
9,136

57,500
57,550
10,506
7,779
10,506
9,149

57,550
57,600
10,519
7,786
10,519
9,161

57,600
57,650
10,531
7,794
10,531
9,174

57,650
57,700
10,544
7,801
10,544
9,186

57,700
57,750
10,556
7,809
10,556
9,199

57,750
57,800
10,569
7,816
10,569
9,211

57,800
57,850
10,581
7,824
10,581
9,224

57,850
57,900
10,594
7,831
10,594
9,236

57,900
57,950
10,606
7,839
10,606
9,249

57,950
58,000
10,619
7,846
10,619
9,261

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

58,000
58,050
10,631
7,854
10,631
9,274

58,050
58,100
10,644
7,861
10,644
9,286

58,100
58,150
10,656
7,869
10,656
9,299

58,150
58,200
10,669
7,876
10,669
9,311

58,200
58,250
10,681
7,884
10,681
9,324

58,250
58,300
10,694
7,891
10,694
9,336

58,300
58,350
10,706
7,899
10,706
9,349

58,350
58,400
10,719
7,906
10,719
9,361

58,400
58,450
10,731
7,914
10,731
9,374

58,450
58,500
10,744
7,921
10,744
9,386

58,500
58,550
10,756
7,929
10,756
9,399

58,550
58,600
10,769
7,936
10,769
9,411

58,600
58,650
10,781
7,944
10,781
9,424

58,650
58,700
10,794
7,951
10,794
9,436

58,700
58,750
10,806
7,959
10,806
9,449

58,750
58,800
10,819
7,966
10,819
9,461

58,800
58,850
10,831
7,974
10,831
9,474

58,850
58,900
10,844
7,981
10,844
9,486

58,900
58,950
10,856
7,989
10,856
9,499

58,950
59,000
10,869
7,996
10,869
9,511

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

59,000
59,050
10,881
8,004
10,881
9,524

59,050
59,100
10,894
8,011
10,894
9,536

59,100
59,150
10,906
8,019
10,906
9,549

59,150
59,200
10,919
8,026
10,919
9,561

59,200
59,250
10,931
8,034
10,931
9,574

59,250
59,300
10,944
8,041
10,944
9,586

59,300
59,350
10,956
8,049
10,956
9,599

59,350
59,400
10,969
8,056
10,969
9,611

59,400
59,450
10,981
8,064
10,981
9,624

59,450
59,500
10,994
8,071
10,994
9,636

59,500
59,550
11,006
8,079
11,006
9,649

59,550
59,600
11,019
8,086
11,019
9,661

59,600
59,650
11,031
8,094
11,031
9,674

59,650
59,700
11,044
8,101
11,044
9,686

59,700
59,750
11,056
8,109
11,056
9,699

59,750
59,800
11,069
8,116
11,069
9,711

59,800
59,850
11,081
8,124
11,081
9,724

59,850
59,900
11,094
8,131
11,094
9,736

59,900
59,950
11,106
8,139
11,106
9,749

59,950
60,000
11,119
8,146
11,119
9,761

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

60,000
60,050
11,131
8,154
11,131
9,774

60,050
60,100
11,144
8,161
11,144
9,786

60,100
60,150
11,156
8,169
11,156
9,799

60,150
60,200
11,169
8,176
11,169
9,811

60,200
60,250
11,181
8,184
11,181
9,824

60,250
60,300
11,194
8,191
11,194
9,836

60,300
60,350
11,206
8,199
11,206
9,849

60,350
60,400
11,219
8,206
11,219
9,861

60,400
60,450
11,231
8,214
11,231
9,874

60,450
60,500
11,244
8,221
11,244
9,886

60,500
60,550
11,256
8,229
11,256
9,899

60,550
60,600
11,269
8,236
11,269
9,911

60,600
60,650
11,281
8,244
11,281
9,924

60,650
60,700
11,294
8,251
11,294
9,936

60,700
60,750
11,306
8,259
11,306
9,949

60,750
60,800
11,319
8,266
11,319
9,961

60,800
60,850
11,331
8,274
11,331
9,974

60,850
60,900
11,344
8,281
11,344
9,986

60,900
60,950
11,356
8,289
11,356
9,999

60,950
61,000
11,369
8,296
11,369
10,011

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

61,000
61,050
11,381
8,304
11,381
10,024

61,050
61,100
11,394
8,311
11,394
10,036

61,100
61,150
11,406
8,319
11,406
10,049

61,150
61,200
11,419
8,326
11,419
10,061

61,200
61,250
11,431
8,334
11,431
10,074

61,250
61,300
11,444
8,341
11,444
10,086

61,300
61,350
11,456
8,349
11,456
10,099

61,350
61,400
11,469
8,356
11,469
10,111

61,400
61,450
11,481
8,364
11,481
10,124

61,450
61,500
11,494
8,371
11,494
10,136

61,500
61,550
11,506
8,379
11,506
10,149

61,550
61,600
11,519
8,386
11,519
10,161

61,600
61,650
11,531
8,394
11,531
10,174

61,650
61,700
11,544
8,401
11,544
10,186

61,700
61,750
11,556
8,409
11,556
10,199

61,750
61,800
11,569
8,416
11,569
10,211

61,800
61,850
11,581
8,424
11,581
10,224

61,850
61,900
11,594
8,431
11,594
10,236

61,900
61,950
11,606
8,439
11,606
10,249

61,950
62,000
11,619
8,446
11,619
10,261

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

62,000
62,050
11,631
8,454
11,631
10,274

62,050
62,100
11,644
8,461
11,644
10,286

62,100
62,150
11,656
8,469
11,656
10,299

62,150
62,200
11,669
8,476
11,669
10,311

62,200
62,250
11,681
8,484
11,681
10,324

62,250
62,300
11,694
8,491
11,694
10,336

62,300
62,350
11,706
8,499
11,706
10,349

62,350
62,400
11,719
8,506
11,719
10,361

62,400
62,450
11,731
8,514
11,731
10,374

62,450
62,500
11,744
8,521
11,744
10,386

62,500
62,550
11,756
8,529
11,756
10,399

62,550
62,600
11,769
8,536
11,769
10,411

62,600
62,650
11,781
8,544
11,781
10,424

62,650
62,700
11,794
8,551
11,794
10,436

62,700
62,750
11,806
8,559
11,806
10,449

62,750
62,800
11,819
8,566
11,819
10,461

62,800
62,850
11,831
8,574
11,831
10,474

62,850
62,900
11,844
8,581
11,844
10,486

62,900
62,950
11,856
8,589
11,856
10,499

62,950
63,000
11,869
8,596
11,869
10,511

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

63,000
63,050
11,881
8,604
11,881
10,524

63,050
63,100
11,894
8,611
11,894
10,536

63,100
63,150
11,906
8,619
11,906
10,549

63,150
63,200
11,919
8,626
11,919
10,561

63,200
63,250
11,931
8,634
11,931
10,574

63,250
63,300
11,944
8,641
11,944
10,586

63,300
63,350
11,956
8,649
11,956
10,599

63,350
63,400
11,969
8,656
11,969
10,611

63,400
63,450
11,981
8,664
11,981
10,624

63,450
63,500
11,994
8,671
11,994
10,636

63,500
63,550
12,006
8,679
12,006
10,649

63,550
63,600
12,019
8,686
12,019
10,661

63,600
63,650
12,031
8,694
12,031
10,674

63,650
63,700
12,044
8,701
12,044
10,686

63,700
63,750
12,056
8,709
12,056
10,699

63,750
63,800
12,069
8,716
12,069
10,711

63,800
63,850
12,081
8,724
12,081
10,724

63,850
63,900
12,094
8,731
12,094
10,736

63,900
63,950
12,106
8,739
12,106
10,749

63,950
64,000
12,119
8,746
12,119
10,761

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

64,000
64,050
12,131
8,754
12,131
10,774

64,050
64,100
12,144
8,761
12,144
10,786

64,100
64,150
12,156
8,769
12,156
10,799

64,150
64,200
12,169
8,776
12,169
10,811

64,200
64,250
12,181
8,784
12,181
10,824

64,250
64,300
12,194
8,791
12,194
10,836

64,300
64,350
12,206
8,799
12,206
10,849

64,350
64,400
12,219
8,806
12,219
10,861

64,400
64,450
12,231
8,814
12,231
10,874

64,450
64,500
12,244
8,821
12,244
10,886

64,500
64,550
12,256
8,829
12,256
10,899

64,550
64,600
12,269
8,836
12,269
10,911

64,600
64,650
12,281
8,844
12,281
10,924

64,650
64,700
12,294
8,851
12,294
10,936

64,700
64,750
12,306
8,859
12,306
10,949

64,750
64,800
12,319
8,866
12,319
10,961

64,800
64,850
12,331
8,874
12,331
10,974

64,850
64,900
12,344
8,881
12,344
10,986

64,900
64,950
12,356
8,889
12,356
10,999

64,950
65,000
12,369
8,896
12,369
11,011

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

65,000
65,050
12,381
8,904
12,381
11,024

65,050
65,100
12,394
8,911
12,394
11,036

65,100
65,150
12,406
8,919
12,406
11,049

65,150
65,200
12,419
8,926
12,419
11,061

65,200
65,250
12,431
8,934
12,431
11,074

65,250
65,300
12,444
8,941
12,444
11,086

65,300
65,350
12,456
8,949
12,456
11,099

65,350
65,400
12,469
8,956
12,469
11,111

65,400
65,450
12,481
8,964
12,481
11,124

65,450
65,500
12,494
8,971
12,494
11,136

65,500
65,550
12,506
8,979
12,506
11,149

65,550
65,600
12,519
8,986
12,519
11,161

65,600
65,650
12,531
8,994
12,531
11,174

65,650
65,700
12,544
9,001
12,544
11,186

65,700
65,750
12,556
9,009
12,556
11,199

65,750
65,800
12,569
9,016
12,569
11,211

65,800
65,850
12,581
9,024
12,581
11,224

65,850
65,900
12,594
9,031
12,594
11,236

65,900
65,950
12,606
9,039
12,606
11,249

65,950
66,000
12,619
9,046
12,619
11,261

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

66,000
66,050
12,631
9,054
12,631
11,274

66,050
66,100
12,644
9,061
12,644
11,286

66,100
66,150
12,656
9,069
12,656
11,299

66,150
66,200
12,669
9,076
12,669
11,311

66,200
66,250
12,681
9,084
12,681
11,324

66,250
66,300
12,694
9,091
12,694
11,336

66,300
66,350
12,706
9,099
12,706
11,349

66,350
66,400
12,719
9,106
12,719
11,361

66,400
66,450
12,731
9,114
12,731
11,374

66,450
66,500
12,744
9,121
12,744
11,386

66,500
66,550
12,756
9,129
12,756
11,399

66,550
66,600
12,769
9,136
12,769
11,411

66,600
66,650
12,781
9,144
12,781
11,424

66,650
66,700
12,794
9,151
12,794
11,436

66,700
66,750
12,806
9,159
12,806
11,449

66,750
66,800
12,819
9,166
12,819
11,461

66,800
66,850
12,831
9,174
12,831
11,474

66,850
66,900
12,844
9,181
12,844
11,486

66,900
66,950
12,856
9,189
12,856
11,499

66,950
67,000
12,869
9,196
12,869
11,511

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

67,000
67,050
12,881
9,204
12,881
11,524

67,050
67,100
12,894
9,211
12,894
11,536

67,100
67,150
12,906
9,219
12,906
11,549

67,150
67,200
12,919
9,226
12,919
11,561

67,200
67,250
12,931
9,234
12,931
11,574

67,250
67,300
12,944
9,241
12,944
11,586

67,300
67,350
12,956
9,249
12,956
11,599

67,350
67,400
12,969
9,256
12,969
11,611

67,400
67,450
12,981
9,264
12,981
11,624

67,450
67,500
12,994
9,271
12,994
11,636

67,500
67,550
13,006
9,279
13,006
11,649

67,550
67,600
13,019
9,286
13,019
11,661

67,600
67,650
13,031
9,294
13,031
11,674

67,650
67,700
13,044
9,301
13,044
11,686

67,700
67,750
13,056
9,309
13,056
11,699

67,750
67,800
13,069
9,316
13,069
11,711

67,800
67,850
13,081
9,324
13,081
11,724

67,850
67,900
13,094
9,331
13,094
11,736

67,900
67,950
13,106
9,339
13,106
11,749

67,950
68,000
13,119
9,346
13,119
11,761

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

68,000
68,050
13,131
9,354
13,131
11,774

68,050
68,100
13,144
9,361
13,144
11,786

68,100
68,150
13,156
9,369
13,156
11,799

68,150
68,200
13,169
9,376
13,169
11,811

68,200
68,250
13,181
9,384
13,181
11,824

68,250
68,300
13,194
9,391
13,194
11,836

68,300
68,350
13,206
9,399
13,206
11,849

68,350
68,400
13,219
9,406
13,219
11,861

68,400
68,450
13,231
9,414
13,231
11,874

68,450
68,500
13,244
9,421
13,244
11,886

68,500
68,550
13,256
9,429
13,256
11,899

68,550
68,600
13,269
9,436
13,269
11,911

68,600
68,650
13,281
9,444
13,281
11,924

68,650
68,700
13,294
9,451
13,294
11,936

68,700
68,750
13,306
9,459
13,306
11,949

68,750
68,800
13,319
9,466
13,319
11,961

68,800
68,850
13,331
9,474
13,331
11,974

68,850
68,900
13,344
9,481
13,344
11,986

68,900
68,950
13,356
9,489
13,356
11,999

68,950
69,000
13,369
9,496
13,369
12,011

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

69,000
69,050
13,381
9,506
13,381
12,024

69,050
69,100
13,394
9,519
13,394
12,036

69,100
69,150
13,406
9,531
13,406
12,049

69,150
69,200
13,419
9,544
13,419
12,061

69,200
69,250
13,431
9,556
13,431
12,074

69,250
69,300
13,444
9,569
13,444
12,086

69,300
69,350
13,456
9,581
13,456
12,099

69,350
69,400
13,469
9,594
13,469
12,111

69,400
69,450
13,481
9,606
13,481
12,124

69,450
69,500
13,494
9,619
13,494
12,136

69,500
69,550
13,506
9,631
13,506
12,149

69,550
69,600
13,519
9,644
13,519
12,161

69,600
69,650
13,531
9,656
13,531
12,174

69,650
69,700
13,544
9,669
13,544
12,186

69,700
69,750
13,556
9,681
13,558
12,199

69,750
69,800
13,569
9,694
13,572
12,211

69,800
69,850
13,581
9,706
13,586
12,224

69,850
69,900
13,594
9,719
13,600
12,236

69,900
69,950
13,606
9,731
13,614
12,249

69,950
70,000
13,619
9,744
13,628
12,261

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

70,000
70,050
13,631
9,756
13,642
12,274

70,050
70,100
13,644
9,769
13,656
12,286

70,100
70,150
13,656
9,781
13,670
12,299

70,150
70,200
13,669
9,794
13,684
12,311

70,200
70,250
13,681
9,806
13,698
12,324

70,250
70,300
13,694
9,819
13,712
12,336

70,300
70,350
13,706
9,831
13,726
12,349

70,350
70,400
13,719
9,844
13,740
12,361

70,400
70,450
13,731
9,856
13,754
12,374

70,450
70,500
13,744
9,869
13,768
12,386

70,500
70,550
13,756
9,881
13,782
12,399

70,550
70,600
13,769
9,894
13,796
12,411

70,600
70,650
13,781
9,906
13,810
12,424

70,650
70,700
13,794
9,919
13,824
12,436

70,700
70,750
13,806
9,931
13,838
12,449

70,750
70,800
13,819
9,944
13,852
12,461

70,800
70,850
13,831
9,956
13,866
12,474

70,850
70,900
13,844
9,969
13,880
12,486

70,900
70,950
13,856
9,981
13,894
12,499

70,950
71,000
13,869
9,994
13,908
12,511

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

71,000
71,050
13,881
10,006
13,922
12,524

71,050
71,100
13,894
10,019
13,936
12,536

71,100
71,150
13,906
10,031
13,950
12,549

71,150
71,200
13,919
10,044
13,964
12,561

71,200
71,250
13,931
10,056
13,978
12,574

71,250
71,300
13,944
10,069
13,992
12,586

71,300
71,350
13,956
10,081
14,006
12,599

71,350
71,400
13,969
10,094
14,020
12,611

71,400
71,450
13,981
10,106
14,034
12,624

71,450
71,500
13,994
10,119
14,048
12,636

71,500
71,550
14,006
10,131
14,062
12,649

71,550
71,600
14,019
10,144
14,076
12,661

71,600
71,650
14,031
10,156
14,090
12,674

71,650
71,700
14,044
10,169
14,104
12,686

71,700
71,750
14,056
10,181
14,118
12,699

71,750
71,800
14,069
10,194
14,132
12,711

71,800
71,850
14,081
10,206
14,146
12,724

71,850
71,900
14,094
10,219
14,160
12,736

71,900
71,950
14,106
10,231
14,174
12,749

71,950
72,000
14,119
10,244
14,188
12,761

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

72,000
72,050
14,131
10,256
14,202
12,774

72,050
72,100
14,144
10,269
14,216
12,786

72,100
72,150
14,156
10,281
14,230
12,799

72,150
72,200
14,169
10,294
14,244
12,811

72,200
72,250
14,181
10,306
14,258
12,824

72,250
72,300
14,194
10,319
14,272
12,836

72,300
72,350
14,206
10,331
14,286
12,849

72,350
72,400
14,219
10,344
14,300
12,861

72,400
72,450
14,231
10,356
14,314
12,874

72,450
72,500
14,244
10,369
14,328
12,886

72,500
72,550
14,256
10,381
14,342
12,899

72,550
72,600
14,269
10,394
14,356
12,911

72,600
72,650
14,281
10,406
14,370
12,924

72,650
72,700
14,294
10,419
14,384
12,936

72,700
72,750
14,306
10,431
14,398
12,949

72,750
72,800
14,319
10,444
14,412
12,961

72,800
72,850
14,331
10,456
14,426
12,974

72,850
72,900
14,344
10,469
14,440
12,986

72,900
72,950
14,356
10,481
14,454
12,999

72,950
73,000
14,369
10,494
14,468
13,011

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

73,000
73,050
14,381
10,506
14,482
13,024

73,050
73,100
14,394
10,519
14,496
13,036

73,100
73,150
14,406
10,531
14,510
13,049

73,150
73,200
14,419
10,544
14,524
13,061

73,200
73,250
14,431
10,556
14,538
13,074

73,250
73,300
14,444
10,569
14,552
13,086

73,300
73,350
14,456
10,581
14,566
13,099

73,350
73,400
14,469
10,594
14,580
13,111

73,400
73,450
14,481
10,606
14,594
13,124

73,450
73,500
14,494
10,619
14,608
13,136

73,500
73,550
14,506
10,631
14,622
13,149

73,550
73,600
14,519
10,644
14,636
13,161

73,600
73,650
14,531
10,656
14,650
13,174

73,650
73,700
14,544
10,669
14,664
13,186

73,700
73,750
14,556
10,681
14,678
13,199

73,750
73,800
14,569
10,694
14,692
13,211

73,800
73,850
14,581
10,706
14,706
13,224

73,850
73,900
14,594
10,719
14,720
13,236

73,900
73,950
14,606
10,731
14,734
13,249

73,950
74,000
14,619
10,744
14,748
13,261

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

74,000
74,050
14,631
10,756
14,762
13,274

74,050
74,100
14,644
10,769
14,776
13,286

74,100
74,150
14,656
10,781
14,790
13,299

74,150
74,200
14,669
10,794
14,804
13,311

74,200
74,250
14,681
10,806
14,818
13,324

74,250
74,300
14,694
10,819
14,832
13,336

74,300
74,350
14,706
10,831
14,846
13,349

74,350
74,400
14,719
10,844
14,860
13,361

74,400
74,450
14,731
10,856
14,874
13,374

74,450
74,500
14,744
10,869
14,888
13,386

74,500
74,550
14,756
10,881
14,902
13,399

74,550
74,600
14,769
10,894
14,916
13,411

74,600
74,650
14,781
10,906
14,930
13,424

74,650
74,700
14,794
10,919
14,944
13,436

74,700
74,750
14,806
10,931
14,958
13,449

74,750
74,800
14,819
10,944
14,972
13,461

74,800
74,850
14,831
10,956
14,986
13,474

74,850
74,900
14,844
10,969
15,000
13,486

74,900
74,950
14,856
10,981
15,014
13,499

74,950
75,000
14,869
10,994
15,028
13,511

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

75,000
75,050
14,881
11,006
15,042
13,524

75,050
75,100
14,894
11,019
15,056
13,536

75,100
75,150
14,906
11,031
15,070
13,549

75,150
75,200
14,919
11,044
15,084
13,561

75,200
75,250
14,931
11,056
15,098
13,574

75,250
75,300
14,944
11,069
15,112
13,586

75,300
75,350
14,956
11,081
15,126
13,599

75,350
75,400
14,969
11,094
15,140
13,611

75,400
75,450
14,981
11,106
15,154
13,624

75,450
75,500
14,994
11,119
15,168
13,636

75,500
75,550
15,006
11,131
15,182
13,649

75,550
75,600
15,019
11,144
15,196
13,661

75,600
75,650
15,031
11,156
15,210
13,674

75,650
75,700
15,044
11,169
15,224
13,686

75,700
75,750
15,056
11,181
15,238
13,699

75,750
75,800
15,069
11,194
15,252
13,711

75,800
75,850
15,081
11,206
15,266
13,724

75,850
75,900
15,094
11,219
15,280
13,736

75,900
75,950
15,106
11,231
15,294
13,749

75,950
76,000
15,119
11,244
15,308
13,761

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

76,000
76,050
15,131
11,256
15,322
13,774

76,050
76,100
15,144
11,269
15,336
13,786

76,100
76,150
15,156
11,281
15,350
13,799

76,150
76,200
15,169
11,294
15,364
13,811

76,200
76,250
15,181
11,306
15,378
13,824

76,250
76,300
15,194
11,319
15,392
13,836

76,300
76,350
15,206
11,331
15,406
13,849

76,350
76,400
15,219
11,344
15,420
13,861

76,400
76,450
15,231
11,356
15,434
13,874

76,450
76,500
15,244
11,369
15,448
13,886

76,500
76,550
15,256
11,381
15,462
13,899

76,550
76,600
15,269
11,394
15,476
13,911

76,600
76,650
15,281
11,406
15,490
13,924

76,650
76,700
15,294
11,419
15,504
13,936

76,700
76,750
15,306
11,431
15,518
13,949

76,750
76,800
15,319
11,444
15,532
13,961

76,800
76,850
15,331
11,456
15,546
13,974

76,850
76,900
15,344
11,469
15,560
13,986

76,900
76,950
15,356
11,481
15,574
13,999

76,950
77,000
15,369
11,494
15,588
14,011

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

77,000
77,050
15,381
11,506
15,602
14,024

77,050
77,100
15,394
11,519
15,616
14,036

77,100
77,150
15,406
11,531
15,630
14,049

77,150
77,200
15,419
11,544
15,644
14,061

77,200
77,250
15,431
11,556
15,658
14,074

77,250
77,300
15,444
11,569
15,672
14,086

77,300
77,350
15,456
11,581
15,686
14,099

77,350
77,400
15,469
11,594
15,700
14,111

77,400
77,450
15,481
11,606
15,714
14,124

77,450
77,500
15,494
11,619
15,728
14,136

77,500
77,550
15,506
11,631
15,742
14,149

77,550
77,600
15,519
11,644
15,756
14,161

77,600
77,650
15,531
11,656
15,770
14,174

77,650
77,700
15,544
11,669
15,784
14,186

77,700
77,750
15,556
11,681
15,798
14,199

77,750
77,800
15,569
11,694
15,812
14,211

77,800
77,850
15,581
11,706
15,826
14,224

77,850
77,900
15,594
11,719
15,840
14,236

77,900
77,950
15,606
11,731
15,854
14,249

77,950
78,000
15,619
11,744
15,868
14,261

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

78,000
78,050
15,631
11,756
15,882
14,274

78,050
78,100
15,644
11,769
15,896
14,286

78,100
78,150
15,656
11,781
15,910
14,299

78,150
78,200
15,669
11,794
15,924
14,311

78,200
78,250
15,681
11,806
15,938
14,324

78,250
78,300
15,694
11,819
15,952
14,336

78,300
78,350
15,706
11,831
15,966
14,349

78,350
78,400
15,719
11,844
15,980
14,361

78,400
78,450
15,731
11,856
15,994
14,374

78,450
78,500
15,744
11,869
16,008
14,386

78,500
78,550
15,756
11,881
16,022
14,399

78,550
78,600
15,769
11,894
16,036
14,411

78,600
78,650
15,781
11,906
16,050
14,424

78,650
78,700
15,794
11,919
16,064
14,436

78,700
78,750
15,806
11,931
16,078
14,449

78,750
78,800
15,819
11,944
16,092
14,461

78,800
78,850
15,831
11,956
16,106
14,474

78,850
78,900
15,844
11,969
16,120
14,486

78,900
78,950
15,856
11,981
16,134
14,499

78,950
79,000
15,869
11,994
16,148
14,511

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

79,000
79,050
15,881
12,006
16,162
14,524

79,050
79,100
15,894
12,019
16,176
14,536

79,100
79,150
15,906
12,031
16,190
14,549

79,150
79,200
15,919
12,044
16,204
14,561

79,200
79,250
15,931
12,056
16,218
14,574

79,250
79,300
15,944
12,069
16,232
14,586

79,300
79,350
15,956
12,081
16,246
14,599

79,350
79,400
15,969
12,094
16,260
14,611

79,400
79,450
15,981
12,106
16,274
14,624

79,450
79,500
15,994
12,119
16,288
14,636

79,500
79,550
16,006
12,131
16,302
14,649

79,550
79,600
16,019
12,144
16,316
14,661

79,600
79,650
16,031
12,156
16,330
14,674

79,650
79,700
16,044
12,169
16,344
14,686

79,700
79,750
16,056
12,181
16,358
14,699

79,750
79,800
16,069
12,194
16,372
14,711

79,800
79,850
16,081
12,206
16,386
14,724

79,850
79,900
16,094
12,219
16,400
14,736

79,900
79,950
16,106
12,231
16,414
14,749

79,950
80,000
16,119
12,244
16,428
14,761

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

80,000
80,050
16,131
12,256
16,442
14,774

80,050
80,100
16,144
12,269
16,456
14,786

80,100
80,150
16,156
12,281
16,470
14,799

80,150
80,200
16,169
12,294
16,484
14,811

80,200
80,250
16,181
12,306
16,498
14,824

80,250
80,300
16,194
12,319
16,512
14,836

80,300
80,350
16,206
12,331
16,526
14,849

80,350
80,400
16,219
12,344
16,540
14,861

80,400
80,450
16,231
12,356
16,554
14,874

80,450
80,500
16,244
12,369
16,568
14,886

80,500
80,550
16,256
12,381
16,582
14,899

80,550
80,600
16,269
12,394
16,596
14,911

80,600
80,650
16,281
12,406
16,610
14,924

80,650
80,700
16,294
12,419
16,624
14,936

80,700
80,750
16,306
12,431
16,638
14,949

80,750
80,800
16,319
12,444
16,652
14,961

80,800
80,850
16,331
12,456
16,666
14,974

80,850
80,900
16,344
12,469
16,680
14,986

80,900
80,950
16,356
12,481
16,694
14,999

80,950
81,000
16,369
12,494
16,708
15,011

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

81,000
81,050
16,381
12,506
16,722
15,024

81,050
81,100
16,394
12,519
16,736
15,036

81,100
81,150
16,406
12,531
16,750
15,049

81,150
81,200
16,419
12,544
16,764
15,061

81,200
81,250
16,431
12,556
16,778
15,074

81,250
81,300
16,444
12,569
16,792
15,086

81,300
81,350
16,456
12,581
16,806
15,099

81,350
81,400
16,469
12,594
16,820
15,111

81,400
81,450
16,481
12,606
16,834
15,124

81,450
81,500
16,494
12,619
16,848
15,136

81,500
81,550
16,506
12,631
16,862
15,149

81,550
81,600
16,519
12,644
16,876
15,161

81,600
81,650
16,531
12,656
16,890
15,174

81,650
81,700
16,544
12,669
16,904
15,186

81,700
81,750
16,556
12,681
16,918
15,199

81,750
81,800
16,569
12,694
16,932
15,211

81,800
81,850
16,581
12,706
16,946
15,224

81,850
81,900
16,594
12,719
16,960
15,236

81,900
81,950
16,606
12,731
16,974
15,249

81,950
82,000
16,619
12,744
16,988
15,261

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

82,000
82,050
16,631
12,756
17,002
15,274

82,050
82,100
16,644
12,769
17,016
15,286

82,100
82,150
16,656
12,781
17,030
15,299

82,150
82,200
16,669
12,794
17,044
15,311

82,200
82,250
16,681
12,806
17,058
15,324

82,250
82,300
16,694
12,819
17,072
15,336

82,300
82,350
16,706
12,831
17,086
15,349

82,350
82,400
16,719
12,844
17,100
15,361

82,400
82,450
16,731
12,856
17,114
15,374

82,450
82,500
16,744
12,869
17,128
15,386

82,500
82,550
16,756
12,881
17,142
15,399

82,550
82,600
16,769
12,894
17,156
15,411

82,600
82,650
16,781
12,906
17,170
15,424

82,650
82,700
16,794
12,919
17,184
15,436

82,700
82,750
16,806
12,931
17,198
15,449

82,750
82,800
16,819
12,944
17,212
15,461

82,800
82,850
16,831
12,956
17,226
15,474

82,850
82,900
16,844
12,969
17,240
15,486

82,900
82,950
16,856
12,981
17,254
15,499

82,950
83,000
16,869
12,994
17,268
15,511

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

83,000
83,050
16,881
13,006
17,282
15,524

83,050
83,100
16,894
13,019
17,296
15,536

83,100
83,150
16,906
13,031
17,310
15,549

83,150
83,200
16,919
13,044
17,324
15,561

83,200
83,250
16,931
13,056
17,338
15,574

83,250
83,300
16,944
13,069
17,352
15,586

83,300
83,350
16,956
13,081
17,366
15,599

83,350
83,400
16,969
13,094
17,380
15,611

83,400
83,450
16,981
13,106
17,394
15,624

83,450
83,500
16,994
13,119
17,408
15,636

83,500
83,550
17,006
13,131
17,422
15,649

83,550
83,600
17,019
13,144
17,436
15,661

83,600
83,650
17,032
13,156
17,450
15,674

83,650
83,700
17,046
13,169
17,464
15,686

83,700
83,750
17,060
13,181
17,478
15,699

83,750
83,800
17,074
13,194
17,492
15,711

83,800
83,850
17,088
13,206
17,506
15,724

83,850
83,900
17,102
13,219
17,520
15,736

83,900
83,950
17,116
13,231
17,534
15,749

83,950
84,000
17,130
13,244
17,548
15,761

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

84,000
84,050
17,144
13,256
17,562
15,774

84,050
84,100
17,158
13,269
17,576
15,786

84,100
84,150
17,172
13,281
17,590
15,799

84,150
84,200
17,186
13,294
17,604
15,811

84,200
84,250
17,200
13,306
17,618
15,824

84,250
84,300
17,214
13,319
17,632
15,836

84,300
84,350
17,228
13,331
17,646
15,849

84,350
84,400
17,242
13,344
17,660
15,861

84,400
84,450
17,256
13,356
17,674
15,874

84,450
84,500
17,270
13,369
17,688
15,886

84,500
84,550
17,284
13,381
17,702
15,899

84,550
84,600
17,298
13,394
17,716
15,911

84,600
84,650
17,312
13,406
17,730
15,924

84,650
84,700
17,326
13,419
17,744
15,936

84,700
84,750
17,340
13,431
17,758
15,949

84,750
84,800
17,354
13,444
17,772
15,961

84,800
84,850
17,368
13,456
17,786
15,974

84,850
84,900
17,382
13,469
17,800
15,986

84,900
84,950
17,396
13,481
17,814
15,999

84,950
85,000
17,410
13,494
17,828
16,011

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

85,000
85,050
17,424
13,506
17,842
16,024

85,050
85,100
17,438
13,519
17,856
16,036

85,100
85,150
17,452
13,531
17,870
16,049

85,150
85,200
17,466
13,544
17,884
16,061

85,200
85,250
17,480
13,556
17,898
16,074

85,250
85,300
17,494
13,569
17,912
16,086

85,300
85,350
17,508
13,581
17,926
16,099

85,350
85,400
17,522
13,594
17,940
16,111

85,400
85,450
17,536
13,606
17,954
16,124

85,450
85,500
17,550
13,619
17,968
16,136

85,500
85,550
17,564
13,631
17,982
16,149

85,550
85,600
17,578
13,644
17,996
16,161

85,600
85,650
17,592
13,656
18,010
16,174

85,650
85,700
17,606
13,669
18,024
16,186

85,700
85,750
17,620
13,681
18,038
16,199

85,750
85,800
17,634
13,694
18,052
16,211

85,800
85,850
17,648
13,706
18,066
16,224

85,850
85,900
17,662
13,719
18,080
16,236

85,900
85,950
17,676
13,731
18,094
16,249

85,950
86,000
17,690
13,744
18,108
16,261

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

86,000
86,050
17,704
13,756
18,122
16,274

86,050
86,100
17,718
13,769
18,136
16,286

86,100
86,150
17,732
13,781
18,150
16,299

86,150
86,200
17,746
13,794
18,164
16,311

86,200
86,250
17,760
13,806
18,178
16,324

86,250
86,300
17,774
13,819
18,192
16,336

86,300
86,350
17,788
13,831
18,206
16,349

86,350
86,400
17,802
13,844
18,220
16,361

86,400
86,450
17,816
13,856
18,234
16,374

86,450
86,500
17,830
13,869
18,248
16,386

86,500
86,550
17,844
13,881
18,262
16,399

86,550
86,600
17,858
13,894
18,276
16,411

86,600
86,650
17,872
13,906
18,290
16,424

86,650
86,700
17,886
13,919
18,304
16,436

86,700
86,750
17,900
13,931
18,318
16,449

86,750
86,800
17,914
13,944
18,332
16,461

86,800
86,850
17,928
13,956
18,346
16,474

86,850
86,900
17,942
13,969
18,360
16,486

86,900
86,950
17,956
13,981
18,374
16,499

86,950
87,000
17,970
13,994
18,388
16,511

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

87,000
87,050
17,984
14,006
18,402
16,524

87,050
87,100
17,998
14,019
18,416
16,536

87,100
87,150
18,012
14,031
18,430
16,549

87,150
87,200
18,026
14,044
18,444
16,561

87,200
87,250
18,040
14,056
18,458
16,574

87,250
87,300
18,054
14,069
18,472
16,586

87,300
87,350
18,068
14,081
18,486
16,599

87,350
87,400
18,082
14,094
18,500
16,611

87,400
87,450
18,096
14,106
18,514
16,624

87,450
87,500
18,110
14,119
18,528
16,636

87,500
87,550
18,124
14,131
18,542
16,649

87,550
87,600
18,138
14,144
18,556
16,661

87,600
87,650
18,152
14,156
18,570
16,674

87,650
87,700
18,166
14,169
18,584
16,686

87,700
87,750
18,180
14,181
18,598
16,699

87,750
87,800
18,194
14,194
18,612
16,711

87,800
87,850
18,208
14,206
18,626
16,724

87,850
87,900
18,222
14,219
18,640
16,736

87,900
87,950
18,236
14,231
18,654
16,749

87,950
88,000
18,250
14,244
18,668
16,761

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

88,000
88,050
18,264
14,256
18,682
16,774

88,050
88,100
18,278
14,269
18,696
16,786

88,100
88,150
18,292
14,281
18,710
16,799

88,150
88,200
18,306
14,294
18,724
16,811

88,200
88,250
18,320
14,306
18,738
16,824

88,250
88,300
18,334
14,319
18,752
16,836

88,300
88,350
18,348
14,331
18,766
16,849

88,350
88,400
18,362
14,344
18,780
16,861

88,400
88,450
18,376
14,356
18,794
16,874

88,450
88,500
18,390
14,369
18,808
16,886

88,500
88,550
18,404
14,381
18,822
16,899

88,550
88,600
18,418
14,394
18,836
16,911

88,600
88,650
18,432
14,406
18,850
16,924

88,650
88,700
18,446
14,419
18,864
16,936

88,700
88,750
18,460
14,431
18,878
16,949

88,750
88,800
18,474
14,444
18,892
16,961

88,800
88,850
18,488
14,456
18,906
16,974

88,850
88,900
18,502
14,469
18,920
16,986

88,900
88,950
18,516
14,481
18,934
16,999

88,950
89,000
18,530
14,494
18,948
17,011

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

89,000
89,050
18,544
14,506
18,962
17,024

89,050
89,100
18,558
14,519
18,976
17,036

89,100
89,150
18,572
14,531
18,990
17,049

89,150
89,200
18,586
14,544
19,004
17,061

89,200
89,250
18,600
14,556
19,018
17,074

89,250
89,300
18,614
14,569
19,032
17,086

89,300
89,350
18,628
14,581
19,046
17,099

89,350
89,400
18,642
14,594
19,060
17,111

89,400
89,450
18,656
14,606
19,074
17,124

89,450
89,500
18,670
14,619
19,088
17,136

89,500
89,550
18,684
14,631
19,102
17,149

89,550
89,600
18,698
14,644
19,116
17,161

89,600
89,650
18,712
14,656
19,130
17,174

89,650
89,700
18,726
14,669
19,144
17,186

89,700
89,750
18,740
14,681
19,158
17,199

89,750
89,800
18,754
14,694
19,172
17,211

89,800
89,850
18,768
14,706
19,186
17,224

89,850
89,900
18,782
14,719
19,200
17,236

89,900
89,950
18,796
14,731
19,214
17,249

89,950
90,000
18,810
14,744
19,228
17,261

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

90,000
90,050
18,824
14,756
19,242
17,274

90,050
90,100
18,838
14,769
19,256
17,286

90,100
90,150
18,852
14,781
19,270
17,299

90,150
90,200
18,866
14,794
19,284
17,311

90,200
90,250
18,880
14,806
19,298
17,324

90,250
90,300
18,894
14,819
19,312
17,336

90,300
90,350
18,908
14,831
19,326
17,349

90,350
90,400
18,922
14,844
19,340
17,361

90,400
90,450
18,936
14,856
19,354
17,374

90,450
90,500
18,950
14,869
19,368
17,386

90,500
90,550
18,964
14,881
19,382
17,399

90,550
90,600
18,978
14,894
19,396
17,411

90,600
90,650
18,992
14,906
19,410
17,424

90,650
90,700
19,006
14,919
19,424
17,436

90,700
90,750
19,020
14,931
19,438
17,449

90,750
90,800
19,034
14,944
19,452
17,461

90,800
90,850
19,048
14,956
19,466
17,474

90,850
90,900
19,062
14,969
19,480
17,486

90,900
90,950
19,076
14,981
19,494
17,499

90,950
91,000
19,090
14,994
19,508
17,511

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

91,000
91,050
19,104
15,006
19,522
17,524

91,050
91,100
19,118
15,019
19,536
17,536

91,100
91,150
19,132
15,031
19,550
17,549

91,150
91,200
19,146
15,044
19,564
17,561

91,200
91,250
19,160
15,056
19,578
17,574

91,250
91,300
19,174
15,069
19,592
17,586

91,300
91,350
19,188
15,081
19,606
17,599

91,350
91,400
19,202
15,094
19,620
17,611

91,400
91,450
19,216
15,106
19,634
17,624

91,450
91,500
19,230
15,119
19,648
17,636

91,500
91,550
19,244
15,131
19,662
17,649

91,550
91,600
19,258
15,144
19,676
17,661

91,600
91,650
19,272
15,156
19,690
17,674

91,650
91,700
19,286
15,169
19,704
17,686

91,700
91,750
19,300
15,181
19,718
17,699

91,750
91,800
19,314
15,194
19,732
17,711

91,800
91,850
19,328
15,206
19,746
17,724

91,850
91,900
19,342
15,219
19,760
17,736

91,900
91,950
19,356
15,231
19,774
17,749

91,950
92,000
19,370
15,244
19,788
17,761

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

92,000
92,050
19,384
15,256
19,802
17,774

92,050
92,100
19,398
15,269
19,816
17,786

92,100
92,150
19,412
15,281
19,830
17,799

92,150
92,200
19,426
15,294
19,844
17,811

92,200
92,250
19,440
15,306
19,858
17,824

92,250
92,300
19,454
15,319
19,872
17,836

92,300
92,350
19,468
15,331
19,886
17,849

92,350
92,400
19,482
15,344
19,900
17,861

92,400
92,450
19,496
15,356
19,914
17,874

92,450
92,500
19,510
15,369
19,928
17,886

92,500
92,550
19,524
15,381
19,942
17,899

92,550
92,600
19,538
15,394
19,956
17,911

92,600
92,650
19,552
15,406
19,970
17,924

92,650
92,700
19,566
15,419
19,984
17,936

92,700
92,750
19,580
15,431
19,998
17,949

92,750
92,800
19,594
15,444
20,012
17,961

92,800
92,850
19,608
15,456
20,026
17,974

92,850
92,900
19,622
15,469
20,040
17,986

92,900
92,950
19,636
15,481
20,054
17,999

92,950
93,000
19,650
15,494
20,068
18,011

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

93,000
93,050
19,664
15,506
20,082
18,024

93,050
93,100
19,678
15,519
20,096
18,036

93,100
93,150
19,692
15,531
20,110
18,049

93,150
93,200
19,706
15,544
20,124
18,061

93,200
93,250
19,720
15,556
20,138
18,074

93,250
93,300
19,734
15,569
20,152
18,086

93,300
93,350
19,748
15,581
20,166
18,099

93,350
93,400
19,762
15,594
20,180
18,111

93,400
93,450
19,776
15,606
20,194
18,124

93,450
93,500
19,790
15,619
20,208
18,136

93,500
93,550
19,804
15,631
20,222
18,149

93,550
93,600
19,818
15,644
20,236
18,161

93,600
93,650
19,832
15,656
20,250
18,174

93,650
93,700
19,846
15,669
20,264
18,186

93,700
93,750
19,860
15,681
20,278
18,199

93,750
93,800
19,874
15,694
20,292
18,211

93,800
93,850
19,888
15,706
20,306
18,224

93,850
93,900
19,902
15,719
20,320
18,236

93,900
93,950
19,916
15,731
20,334
18,249

93,950
94,000
19,930
15,744
20,348
18,261

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

94,000
94,050
19,944
15,756
20,362
18,274

94,050
94,100
19,958
15,769
20,376
18,286

94,100
94,150
19,972
15,781
20,390
18,299

94,150
94,200
19,986
15,794
20,404
18,311

94,200
94,250
20,000
15,806
20,418
18,324

94,250
94,300
20,014
15,819
20,432
18,336

94,300
94,350
20,028
15,831
20,446
18,349

94,350
94,400
20,042
15,844
20,460
18,361

94,400
94,450
20,056
15,856
20,474
18,374

94,450
94,500
20,070
15,869
20,488
18,386

94,500
94,550
20,084
15,881
20,502
18,399

94,550
94,600
20,098
15,894
20,516
18,411

94,600
94,650
20,112
15,906
20,530
18,424

94,650
94,700
20,126
15,919
20,544
18,436

94,700
94,750
20,140
15,931
20,558
18,449

94,750
94,800
20,154
15,944
20,572
18,461

94,800
94,850
20,168
15,956
20,586
18,474

94,850
94,900
20,182
15,969
20,600
18,486

94,900
94,950
20,196
15,981
20,614
18,499

94,950
95,000
20,210
15,994
20,628
18,511

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

95,000
95,050
20,224
16,006
20,642
18,524

95,050
95,100
20,238
16,019
20,656
18,536

95,100
95,150
20,252
16,031
20,670
18,549

95,150
95,200
20,266
16,044
20,684
18,561

95,200
95,250
20,280
16,056
20,698
18,574

95,250
95,300
20,294
16,069
20,712
18,586

95,300
95,350
20,308
16,081
20,726
18,599

95,350
95,400
20,322
16,094
20,740
18,611

95,400
95,450
20,336
16,106
20,754
18,624

95,450
95,500
20,350
16,119
20,768
18,636

95,500
95,550
20,364
16,131
20,782
18,649

95,550
95,600
20,378
16,144
20,796
18,661

95,600
95,650
20,392
16,156
20,810
18,674

95,650
95,700
20,406
16,169
20,824
18,686

95,700
95,750
20,420
16,181
20,838
18,699

95,750
95,800
20,434
16,194
20,852
18,711

95,800
95,850
20,448
16,206
20,866
18,724

95,850
95,900
20,462
16,219
20,880
18,736

95,900
95,950
20,476
16,231
20,894
18,749

95,950
96,000
20,490
16,244
20,908
18,761

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

96,000
96,050
20,504
16,256
20,922
18,774

96,050
96,100
20,518
16,269
20,936
18,786

96,100
96,150
20,532
16,281
20,950
18,799

96,150
96,200
20,546
16,294
20,964
18,811

96,200
96,250
20,560
16,306
20,978
18,824

96,250
96,300
20,574
16,319
20,992
18,836

96,300
96,350
20,588
16,331
21,006
18,849

96,350
96,400
20,602
16,344
21,020
18,861

96,400
96,450
20,616
16,356
21,034
18,874

96,450
96,500
20,630
16,369
21,048
18,886

96,500
96,550
20,644
16,381
21,062
18,899

96,550
96,600
20,658
16,394
21,076
18,911

96,600
96,650
20,672
16,406
21,090
18,924

96,650
96,700
20,686
16,419
21,104
18,936

96,700
96,750
20,700
16,431
21,118
18,949

96,750
96,800
20,714
16,444
21,132
18,961

96,800
96,850
20,728
16,456
21,146
18,974

96,850
96,900
20,742
16,469
21,160
18,986

96,900
96,950
20,756
16,481
21,174
18,999

96,950
97,000
20,770
16,494
21,188
19,011

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

97,000
97,050
20,784
16,506
21,202
19,024

97,050
97,100
20,798
16,519
21,216
19,036

97,100
97,150
20,812
16,531
21,230
19,049

97,150
97,200
20,826
16,544
21,244
19,061

97,200
97,250
20,840
16,556
21,258
19,074

97,250
97,300
20,854
16,569
21,272
19,086

97,300
97,350
20,868
16,581
21,286
19,099

97,350
97,400
20,882
16,594
21,300
19,111

97,400
97,450
20,896
16,606
21,314
19,124

97,450
97,500
20,910
16,619
21,328
19,136

97,500
97,550
20,924
16,631
21,342
19,149

97,550
97,600
20,938
16,644
21,356
19,161

97,600
97,650
20,952
16,656
21,370
19,174

97,650
97,700
20,966
16,669
21,384
19,186

97,700
97,750
20,980
16,681
21,398
19,199

97,750
97,800
20,994
16,694
21,412
19,211

97,800
97,850
21,008
16,706
21,426
19,224

97,850
97,900
21,022
16,719
21,440
19,236

97,900
97,950
21,036
16,731
21,454
19,249

97,950
98,000
21,050
16,744
21,468
19,261

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

98,000
98,050
21,064
16,756
21,482
19,274

98,050
98,100
21,078
16,769
21,496
19,286

98,100
98,150
21,092
16,781
21,510
19,299

98,150
98,200
21,106
16,794
21,524
19,311

98,200
98,250
21,120
16,806
21,538
19,324

98,250
98,300
21,134
16,819
21,552
19,336

98,300
98,350
21,148
16,831
21,566
19,349

98,350
98,400
21,162
16,844
21,580
19,361

98,400
98,450
21,176
16,856
21,594
19,374

98,450
98,500
21,190
16,869
21,608
19,386

98,500
98,550
21,204
16,881
21,622
19,399

98,550
98,600
21,218
16,894
21,636
19,411

98,600
98,650
21,232
16,906
21,650
19,424

98,650
98,700
21,246
16,919
21,664
19,436

98,700
98,750
21,260
16,931
21,678
19,449

98,750
98,800
21,274
16,944
21,692
19,461

98,800
98,850
21,288
16,956
21,706
19,474

98,850
98,900
21,302
16,969
21,720
19,486

98,900
98,950
21,316
16,981
21,734
19,499

98,950
99,000
21,330
16,994
21,748
19,511

If line 27
(taxable
income) is—
And you are—

At
least
But
less
than
Single
Married filing jointly
 *
Married filing sepa-
rately
Head of a house-
hold

Your tax is—

99,000
99,050
21,344
17,006
21,762
19,524

99,050
99,100
21,358
17,019
21,776
19,536

99,100
99,150
21,372
17,031
21,790
19,549

99,150
99,200
21,386
17,044
21,804
19,561

99,200
99,250
21,400
17,056
21,818
19,574

99,250
99,300
21,414
17,069
21,832
19,586

99,300
99,350
21,428
17,081
21,846
19,599

99,350
99,400
21,442
17,094
21,860
19,611

99,400
99,450
21,456
17,106
21,874
19,624

99,450
99,500
21,470
17,119
21,888
19,636

99,500
99,550
21,484
17,131
21,902
19,649

99,550
99,600
21,498
17,144
21,916
19,661

99,600
99,650
21,512
17,156
21,930
19,674

99,650
99,700
21,526
17,169
21,944
19,686

99,700
99,750
21,540
17,181
21,958
19,699

99,750
99,800
21,554
17,194
21,972
19,711

99,800
99,850
21,568
17,206
21,986
19,724

99,850
99,900
21,582
17,219
22,000
19,736

99,900
99,950
21,596
17,231
22,014
19,749

99,950
100,000
21,610
17,244
22,028
19,761

$100,000
or over —
use
Form 1040

General Information

How to avoid common mistakes.

 Mistakes can delay your refund or result in notices being sent to you.

Make sure you entered the correct name and social security number (SSN) for each dependent you claim on line 6c. Check that each dependent's name and SSN agrees with his or her social security card. For each child under age 17 who is a qualifying child for the child tax credit, make sure you checked the box in line 6c, column (4).

Check your math, especially for the earned income credit (EIC), child tax credit, taxable social security benefits, deduction for exemptions, taxable income, federal income tax withheld, total payments, and refund or amount you owe.

Be sure you used the correct method to figure your tax. See the instructions for line 28.

Be sure to enter your SSN in the space provided on Form 1040A. If you are married filing a joint or separate return, also enter your spouse's SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree with your social security card.

Make sure your name and address are correct. Enter your (and your spouse's) name in the same order as shown on your last return.

If you live in an apartment, be sure to include your apartment number in your address.

Enter your standard deduction on line 24. See the instructions for line 24.

If you are taking the EIC, be sure you used the correct column of the EIC Table for your filing status and the number of children you have.

Remember to sign and date Form 1040A and enter your occupation(s).

Attach your Form(s) W-2 and any other required forms and schedules. Put all forms and schedules in the proper order. See Assemble Your Return, earlier.

If you owe tax and are paying by check or money order, be sure to include all the required information on your payment. See the instructions for line 45 for details.

Do not file more than 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.

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.

Innocent spouse relief.

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

How long should records be kept?

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

Income tax withholding and estimated tax payments for 2012.

 If the amount you owe or the amount you overpaid is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2012 pay. For details on how to complete Form W-4, see Pub. 505. If you have pension or annuity income, use Form W-4P. If you receive certain government payments (such as unemployment compensation or social security benefits) you can have tax withheld from those payments by giving the payer Form W-4V.

taxtipYou 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. If your total estimated tax for 2012 is $1,000 or more, see Form 1040-ES. It has a worksheet you can use to see if you have to make estimated tax payments. See Pub. 505 for more 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 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 45 for details on how to pay any tax you owe. Go to www.publicdebt.treas.gov/ for information on how to make this type of gift online.

taxtipIf you itemize your deductions for 2012, you may be able to deduct this gift.

Secure your tax 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 or TTY/TDD 1-800-829-4059.

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 the act of sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

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

  If you receive an unsolicited email claiming to be from the IRS, forward this 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 or TTY/TDD 1-800-877-8339. You can forward suspicious emails to the Federal Trade Commission at spam@uce.gov or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338) or TTY/TDD 1-866-653-4261.

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

Need a copy of your tax return?

 If you do, 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.

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, it may delay the processing of the return.

  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 must also 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 (see TeleTax Topics, later) or see Pub. 559.

Past due returns.

 If you or someone you know needs to file past due tax returns, use TeleTax topic 153 (see TeleTax Topics, later) or go to www.irs.gov/individuals for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040A instructions. For example, if you are filing a 2008 return in 2012, use the address at the end of these instructions. However, if you got an IRS notice, mail the return to the address in the notice.

Other Ways To Get Help

Send your written tax questions to the IRS.

  You should get an answer in about 30 days. For the mailing address, call us at 1-800-829-1040 (hearing impaired customers with access to TTY/TDD equipment may call 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. Go to 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 later.

Interactive Tax Assistant (ITA). The ITA provides answers to a limited number of tax law questions using a probe and response process.

Free Tax Return Assistance

Free help with your return.

 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 IRS Taxpayer Assistance Centers. An employee can explain IRS 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, as well as audio archives of tax practitioner phone forums.

Help for people with disabilities.

 Telephone help is available using TTY/TDD equipment by calling 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 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.

taxtipThe 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.

Interest and Penalties

You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want. We will send you a bill for any amount due.

  If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040A, page 2. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 45.

Interest

We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will also charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).

Penalties

Late filing.

 If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $135 or the amount of any tax you owe, whichever is smaller.

Late payment of tax.

 If you pay your taxes late, the penalty is usually 1/2 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, the law imposes 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.

Other.

 Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. See Pub. 17 for details on some of these penalties.

Refund Information

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

computeGo 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.

taxtipRefunds 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:

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.

You can call 1-800-829-4477 24 hours a day, 7 days a week, for automated refund information.

  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 number listed above.

What Is TeleTax?

Recorded Tax Information

Recorded tax information is available 24 hours a day, 7 days a week. Select the number of the topic you want to hear. Then, call 1-800-829-4477. Have paper and pencil handy to take notes.

Topics by Internet

TeleTax topics are also available through the IRS website at www.irs.gov/taxtopics.

TeleTax Topics

All topics are available in Spanish.

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 | Form 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 taxable 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 | Form 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 magnetically
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.

Calling the IRS

If you cannot find the answer to your question in these instructions or online, please call us for assistance. See Making the Call below. You will not be charged for the call unless your phone company charges you for toll-free calls. Our normal hours of operation are Monday through Friday from 7:00 a.m. to 10:00 p.m. local time. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone.

taxtipIf you want to check the status of your 2011 refund, see Refund Information, earlier.

Before You Call

IRS representatives 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 answer to the same question often varies from one taxpayer to another because of differences in their age, income, whether they can be claimed as a dependent, etc.

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, which you should also have available.

Your social security number.

The amount of refund and filing status shown on your tax return.

The "Caller ID Number" shown at the top of any notice you received.

Your personal identification number (PIN) if you have one.

Your date of birth.

The numbers in your street address.

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.

 The IRS uses several methods to evaluate our telephone service. One method is to record telephone calls for quality purposes only. A random sample of recorded calls is selected for review through the quality assurance process. Other methods include listening to live calls in progress and random selection of customers for participation in a customer satisfaction survey.

Making the Call

Call 1-800-829-1040 (hearing impaired customers with access to TTY/TDD equipment may call 1-800-829-4059). Our menu allows you to speak your responses or use your keypad to select a menu option. After receiving your menu selection, the system will direct your call to the appropriate assistance.

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.

Quick and Easy Access to Tax Help and Tax Forms and Publications

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

compute Internet 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)."

taxtipTo get information, forms, and publications in Spanish, go to www.irs.gov/espanol.

phone Phone

TeleTax information - 24 hour tax information.

 Call 1-800-829-4477. See the earlier list of tax topic numbers and details.

Tax forms and publications.

 Call 1-800-TAX-FORM (1-800-829-3676) to order current and prior year forms, instructions, and publications. You should receive your order within 10 working days.

Tax help and questions.

  Call 1-800-829-1040.

Hearing Impaired TTY/TDD.

 Call 1-800-829-4059.

National Taxpayer Advocate helpline.

  Call 1-877-777-4778.

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

envelope Mail You can order forms, instructions, and publications by completing the order blank, later. You should receive your order within 10 days after we receive your request.

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

Other ways to get help.

 See Other Ways To Get Help, earlier.

Disclosure, Privacy Act, and Paperwork Reduction Act Notice

The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.

  This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.

  Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires you to provide your identifying number on the return. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But, you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number.

  You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

  We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.

  If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on your tax return. This could make the tax higher or delay any refund. Interest may also be charged.

  Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

  Please keep this notice with your records. It may help you if we ask you for other information. If you have any questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.

We welcome comments on forms.

 We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.

  If you have suggestions for making these forms simpler, we would be happy to hear from you. You can email us at taxforms@irs.gov. Please put "Forms Comment" on the subject line. You can also send us comments from www.irs.gov/formspubs. Select "Comment on Tax Forms and Publications" under "Information About." Or you can write to Internal Revenue Service, Individual and Specialty Forms and Publications Branch, SE:W:CAR:MP:T:I, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send your return to this address. Instead, see the addresses at the end of these instructions.

  Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.

Estimates of Taxpayer Burden

The table below shows burden estimates based upon current statutory requirements as of October 21, 2011, for taxpayers filing a 2011 Form 1040, 1040A, or 1040EZ tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with record keeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. While these estimates do not include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.

  Reported time and cost burdens are national averages and do not necessarily reflect a "typical" case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. For instance, the estimated average time burden for all taxpayers filing a Form 1040, 1040A, or 1040EZ is 18 hours, with an average cost of $230 per return. This average includes all associated forms and schedules, across all preparation methods and taxpayer activities. The average burden for taxpayers filing Form 1040 is about 22 hours and $290; the average burden for taxpayers filing Form 1040A is about 10 hours and $120; and the average for Form 1040EZ filers is about 7 hours and $50.

  Within each of these estimates there is significant variation in taxpayer activity. For example, non-business taxpayers are expected to have an average burden of about 12 hours and $150, while business taxpayers are expected to have an average burden of about 32 hours and $410. Similarly, tax preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location.

  If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We welcome comments on forms.

Estimated Average Taxpayer Burden for Individuals by Activity

Average Time Burden (Hours)

Primary Form Filed or
Type of Taxpayer
Percentage
of Returns
Total
Time*
Record
Keeping
Tax
Planning
Form
Completion
Form
Submission
All
Other
Average
Cost
(Dollars)**

All taxpayers
100
18
8
2
4
1
3
$230

Primary forms filed

1040
68
22
10
3
4
1
3
290

1040A
19
10
4
1
3
1
2
120

1040EZ
13
7
2
1
2
1
1
50

Type of taxpayer

Nonbusiness***
70
12
5
2
3
1
2
150

Business***
30
32
16
4
6
1
4
410

*Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10.
***You are considered a "business" filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You are considered a "nonbusiness" filer if you did not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.

Order Form for Forms and Publications

The most frequently ordered forms and publications are listed on the order form below. You will receive two copies of each form, one copy of the instructions, and one copy of each publication you order. To help reduce waste, please order only the items you need to prepare your return.

taxtip For faster ways of getting the items you need, go to www.irs.gov/formspubs.

How To Use the Order Form

Circle the items you need on the order form below. Use the blank spaces to order items not listed. If you need more space, attach a separate sheet of paper.

  Print or type your name and address accurately in the space provided below to ensure delivery of your order. Enclose the order form in an envelope and mail it to the IRS address shown on this page. You should receive your order within 10 days after receipt of your request.

  Do not send your tax return to the address shown on this page. Instead, see the addresses at the end of these instructions.

Mail Your Order Form To:

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

Order Form for Forms and Publications

Use the order form to request forms and publications.

Major Categories of Federal Income and Outlays for Fiscal Year 2010

Income and Outlays

Summary: Pictured are two pie charts. These pie charts show the relative sizes of the major categories of federal income and outlays for fiscal year 2009.

The items and corresponding percentages are listed:

Under Income:

Personal income taxes: 26%

Social security, Medicare, and unemployment and other retirement taxes: 25%

Excise, customs, estate, gift, and miscellaneous taxes: 5%

Corporate income taxes: 4%

Borrowing to cover deficit 40%

Under Outlays:

Social security, Medicare and other retirement (see Footnote 1): 34%. Footnote 1: Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly.

Social programs (see Footnote 4): 21%. Footnote 4: Social programs: About 13% 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.

National defense, veterans, and foreign affairs (see Footnote 2): 22%. Footnote 2: 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 (see Footnote 3): 15%. Footnote 3: 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.

Law enforcement and general government: 2%

Net interest on the debt: 5%

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 percentage calculations in this section and the dollar chart for outlays exclude undistributed offsetting receipts, which were $82 billion in 2010. In the budget, these receipts are offset against spending in the calculation of the outlay total. These receipts are for the U.S. 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 Federal outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 3% of outlays were for benefits and services to veterans of the armed services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of United States 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 9% for health research and public health programs, unemployment compensation, assisted housing, and social services.

envelope
Where Do You File?
Mail your return to the address shown below that applies to you. If you want to use a private delivery service, see Private Delivery Services under Filing Requirements, earlier.

Tip
Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over 1/4'' thick). Also, include your complete return address.

THEN use this address if you:

IF you live in...
Are not enclosing a check or money order...
Are enclosing a check or money order...

Alabama, Georgia, North Carolina, South Carolina
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0015
Internal Revenue Service
P.O. Box 105017
Atlanta, GA 30348-5017

Florida, Louisiana, Mississippi, Texas
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0015
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

Alaska, Arizona, California, Colorado, Hawaii, Nevada, Oregon, Washington,
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0015
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704

Arkansas, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, New Mexico, North Dakota, Ohio, Oklahoma, South Dakota, Utah, Wisconsin, Wyoming
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0015
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Kentucky, Missouri, New Jersey, Tennessee, Virginia, West Virginia
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0015
Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011

Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0015
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008

A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.