This publication is part of a proof-of-concept to distribute IRS products as eBooks. This eBook is in ePub 2.01 standard format and was quality assured using Apple’s iBooks for iPad. See FAQ on our web site for additional information.

Your feedback is extremely important to us. Please send your comments on this eBook to ebook@irs.gov.

Instructions for Form 1040EZ

Instructions 2011

2011 1040EZ Instructions

Summary: This is the cover page for the 2011 1040EZ Instructions. Besides the title, the page includes an illustration of the Statue of Liberty and states:

Catalog Number 12063Z

Cat. No. 12063Z

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.

Introduction

About These Instructions

We have designed the instructions to make your tax return filing as simple and clear as possible. We did this by arranging the instructions for Form 1040EZ preparation in the most helpful order.

"Section 2—Filing Requirements" will help you decide if you even have to file.

"Section 3—Line Instructions for Form 1040EZ" follows the main sections of the form, starting with "Top of the Form" and ending with "Signing Your Return." Cut-outs from the form connect the instructions visually to the form.

"Section 4—After You Have Finished" gives you a checklist to help you complete a correct return. Then we give you information about filing the return.

"Section 6—Getting Tax Help" has topics such as how to get tax help, forms, instructions, and publications, and getting refund information, and useful tax facts.

Helpful Hints

Filing status.

 We want you to use the proper filing status as you go through the instructions and tables. You can file as "Single" or "Married filing jointly."

Icons.

  We use icons throughout the booklet to draw your attention to special information. Here are some key icons:

| IRS e-file. This alerts you to the many electronic benefits, particularly tax filing, available to you at IRS.gov.
tip | Tip. This lets you know about possible tax benefits, helpful actions to take, or sources for additional information.
caution | Caution. This tells you about special rules, possible consequences to actions, and areas where you need to take special care to make correct entries.

Writing in information.

 Sometimes we will ask you to make an entry "in the space to the left of line . . ." The following example (using line 1) will help you make the proper entry:

Summary: This is a section of a line on Form 1040EZ. It shows where on the line to make an entry.

Section 1—Before You Begin

Even if you can use Form 1040EZ, it may benefit you to use Form 1040A or 1040 instead. See Should you use another form, later.

What's New

Future developments.

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

Due date of return.

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

Earned income credit (EIC).

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

Foreign financial assets.

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

Expired tax benefit.

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

Mailing your return.

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

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

Due to the following tax law changes for 2011, you may benefit from filing Form 1040A or 1040, even if you normally file Form 1040EZ. See the instructions for Form 1040A or 1040, as applicable.

Earned income credit (EIC).

 You may be able to take the EIC if:

Three or more children lived with you and you earned less than $43,998 ($49,078 if married filing jointly),

Two children lived with you and you earned less than $40,964 ($46,044 if married filing jointly), or

One child lived with you and you earned less than $36,052 ($41,132 if married filing jointly).

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

First-time homebuyer credit.

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

Death of a Taxpayer

If a taxpayer died before filing a return for 2011, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter "Deceased," the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, the processing of the return may be delayed.

  If your spouse died in 2011 and you did not remarry in 2011, or if your spouse died in 2012 before filing a return for 2011, you can file a joint return. A joint return should show your spouse's 2011 income before death and your income for all of 2011. Enter "Filing as surviving spouse" in the area where you sign the return. If someone else is the personal representative, he or she also must sign.

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

Claiming a refund for a deceased taxpayer.

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

  For more details, use TeleTax topic 356 in Section 6, later or see Pub. 559.

Parent of a Kidnapped Child

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

Section 2—Filing Requirements

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

Do You Have To File?

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

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

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

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

Exception for certain children under age 19 or full-time students.

 If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2011 or was a full-time student under age 24 at the end of 2011. To do so, use Forms 1040 and 8814. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 in Section 6, later or see Form 8814.

  A child born on January 1, 1988, is considered to be age 24 at the end of 2011. Do not use Form 8814 for such a child.

Resident aliens.

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

Nonresident aliens and dual-status aliens.

 These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.

You were married to a U.S. citizen or resident alien at the end of 2011.

You elected to be taxed as a resident alien.

  See Pub. 519 for details.

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

When Should You File?

File Form 1040EZ by April 17, 2012. (The due date is April 17, instead of April 15, because April 15 is a Sunday and April 16 is the Emancipation Day holiday in the District of Columbia). If you file after this date, you may have to pay interest and penalties. See What if You Cannot File on Time? in Section 4, later for information on how to get more time to file. There is also information about interest and penalties.

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

Checklist for Using Form 1040EZ

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

box | Your filing status is single or married filing jointly. If you were a nonresident alien at any time in 2011, see Nonresident aliens below.
box | You do not claim any dependents.
box | You do not claim any adjustments to income. Use TeleTax topics 451-453 and 455-458 in Section 6, later.
box | You claim only the earned income credit. Use TeleTax topics 601-602, 607-608, and 610-612 in Section 6, later.
box | You (and your spouse if filing a joint return) were under age 65 and not blind at the end of 2011. If you were born on January 1, 1947, you are considered to be age 65 at the end of 2011 and cannot use Form 1040EZ.
box | Your taxable income (line 6 of Form 1040EZ) is less than $100,000.
box | You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500.
box | If you earned tips, they are included in boxes 5 and 7 of your Form W-2.
box | You do not owe any household employment taxes on wages you paid to a household employee. To find out who owes these taxes, use TeleTax topic 756 in Section 6, later.
box | You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005.

  If you do not meet all of the requirements, you must use Form 1040A or 1040. Use TeleTax topic 352 in Section 6, later to find out which form to use.

Nonresident aliens.

 If you were a nonresident alien at any time in 2011, your filing status must be married filing jointly to use Form 1040EZ. If your filing status is not married filing jointly, you may have to use Form 1040NR or 1040NR-EZ. Specific rules apply to determine if you were a nonresident or resident alien. See Pub. 519 for details, including the rules for students and scholars who are aliens.

Should You Use Another Form?

Even if you can use Form 1040EZ, it may benefit you to use Form 1040A or 1040 instead. For example, you can claim the head of household filing status (which usually results in a lower tax than single) only on Form 1040A or 1040. You can claim the retirement savings contributions credit (saver's credit) only on Form 1040A or 1040. Use TeleTax topic 610 in Section 6, later.

Itemized deductions.

 You can itemize deductions only on Form 1040. You would benefit by itemizing if your itemized deductions total more than your standard deduction: $5,800 for most single people; $11,600 for most married people filing a joint return. Use TeleTax topic 501 in Section 6, later. But if someone can claim you (or your spouse if married) as a dependent, your standard deduction is the amount on line E of the Worksheet for Line 5 on the back of Form 1040EZ.

What Filing Status Can You Use?

Single.

 Use this filing status if any of the following was true on December 31, 2011.

You never were married.

You were legally separated, according to your state law, under a decree of divorce or separate maintenance.

You were widowed before January 1, 2011, and did not remarry in 2011.

Married filing jointly.

 Use this filing status if any of the following apply.

You were married at the end of 2011, even if you did not live with your spouse at the end of 2011.

Your spouse died in 2011 and you did not remarry in 2011.

You were married at the end of 2011, and your spouse died in 2012 before filing a 2011 return.

  For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife, and the word "spouse" means a person of the opposite sex who is a husband or a wife. A husband and wife filing jointly report their combined income and deduct their combined allowable expenses on one return. A husband and wife can file a joint return even if only one had income or if they did not live together all year. However, both persons must sign the return. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return.

Joint and several tax liability.

 If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if:

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

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

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

Filing Requirement Charts

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

Chart A—For Most People

IF your filing status is . . .
AND your gross income* was at least . . .
THEN . . .

Single
$ 9,500
File a return

Married filing jointly**
$19,000
File a return

* Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it).
**If you did not live with your spouse at the end of 2011 (or on the date your spouse died) and your gross income was at least $3,700, you must file a return.

Chart B—For Children and Other Dependents

If your parent (or someone else) can claim you as a dependent, use this chart.
tip
To find out if your parent (or someone else) can claim you as a dependent, see Pub. 501.

File a return if any of the following apply.

Your unearned income¹ was over $950.

Your earned income² was over $5,800.

Your gross income³ was more than the larger of—
 • $950, or
 • Your earned income (up to $5,500) plus $300.

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

Chart C—Other Situations When You Must File

You must file a return using Form 1040A or 1040 if any of the following apply for 2011.
• | You owe tax from the recapture of an education credit (see Form 8863).
• | You claim a credit for excess social security and tier 1 RRTA tax withheld.
• | You claim a credit for the retirement savings contributions credit (saver's credit) (see Form 8880).
You must file a return using Form 1040 if any of the following apply for 2011.
• | You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.
• | You owe uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance.
• | You had net earnings from self-employment of at least $400.
• | You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
• | You owe tax from the recapture of the first-time homebuyer credit (see Form 5405).
• | You owe tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.

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

File electronicallyIRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax return. Visit www.irs.gov/efile or see Section 6, later for details.

Part 1
Items That Can Be Reported on Form 1040EZ
If any federal income tax withheld is shown on the forms in Part 1, include the tax withheld on Form 1040EZ, line 7.

Form
Item and Box in Which It Should Appear
Where To Report on Form 1040EZ

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

Allocated tips (box 8)
See the instructions for Form 1040EZ, line1

1099-G
Unemployment compensation (box 1)
Line 3

1099-INT
Interest income (box 1)
Line 2

Interest on U.S. savings bonds and Treasury obligations (box 3)
See the instructions for Form 1040EZ, line 2

Tax-exempt interest (box 8)
See the instructions for Form 1040EZ, line 2

1099-OID
Original issue discount (box 1)
Other periodic interest (box 2)
See the instructions on Form 1099-OID
See the instructions on Form 1099-OID

Part 2
Items That May Require Filing Another Form

Form
Items That May Require Filing Another Form
Other Form

W-2

Dependent care benefits (box 10)
Adoption benefits (box 12, code T)

Must file Form 1040A or 1040
Must file Form 1040

Employer contributions to a health savings account
(box 12, code W)
Must file Form 1040 if required to file Form 8889 (see the
instructions for Form 8889)

Amount reported in box 12, code R or Z
Must file Form 1040

W-2G
Gambling winnings (box 1)
Must file Form 1040

1097-BTC
Bond tax credit
Must file Form 1040

1098-E
Student loan interest (box 1)
Must file Form 1040A or 1040 to deduct

1098-T
Qualified tuition and related expenses (box 1)
Must file Form 1040A or 1040 to claim, but first see the instructions on
Form 1098-T

1099-C
Cancelled debt (box 2)
Generally must file Form 1040 (see Pub. 4681)

1099-DIV
Dividends and distributions
Must file Form 1040A or 1040

1099-INT
Interest on U.S. savings bonds and Treasury
obligations (box 3)
See the instructions for Form 1040EZ, line 2

Early withdrawal penalty (box 2)
Must file Form 1040 to deduct

Foreign tax paid (box 6)
Must file Form 1040 to deduct or take a credit for the tax

1099-LTC
Long-term care and accelerated death benefits
Must file Form 1040 if required to file Form 8853 (see the instructions for Form 8853)

1099-MISC
Miscellaneous income
Must file Form 1040

1099-OID
Early withdrawal penalty (box 3)
Must file Form 1040 to deduct

1099-Q
Qualified education program payments
Must file Form 1040

1099-R
Distributions from pensions, annuities, IRAs, etc.
Must file Form 1040A or 1040

1099-SA
Distributions from HSAs and MSAs*
Must file Form 1040

* This includes distributions from Archer and Medicare Advantage MSAs.

Section 3—Line Instructions for Form 1040EZ

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

Top of the Form

Top of Form Section of Form 1040EZ Income Tax Return for Single and Joint Filers With No Dependents

Summary: This is the Top of Form 1040EZ. Letters in circles refer to the explanation of this section in the Form 1040EZ (2011) Instructions.

Name and Address

 Print or type the information in the spaces provided.

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

Address change.

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

P.O. box.

 Enter your P.O. box number only if your post office does not deliver mail to your home.

Foreign address.

 If you have a foreign address, enter the city name on the appropriate line. Do not enter any other information on that line, but also complete the spaces below that line. Do not abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, county, or state.

Social Security Number (SSN)

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

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

IRS individual taxpayer identification numbers (ITINs) for aliens.

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

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

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

Nonresident alien spouse.

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

Presidential Election Campaign Fund

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

Income (Lines 1–6)

Reprint of income section of Form 1040EZ

Summary: This is a cut-out of the income section (lines 1 through 6) of Form 1040EZ. The line with a circle around it refers to the section in the Form 1040EZ (2011) Instructions that explains the line items.

Rounding Off to Whole Dollars

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

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

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

Refunds of State or Local Income Taxes

If you received a refund, credit, or offset of state or local income taxes in 2011, you may receive a Form 1099-G.

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

Image of a small square | Yes. | None of your refund is taxable.
Image of a small square | No. | You may have to report part or all of the refund as income on Form 1040 for 2011.

Social Security Benefits

You should receive a Form SSA-1099 or Form RRB-1099. These forms will show the total social security and equivalent railroad retirement benefits paid to you in 2011 and the amount of any benefits you repaid in 2011. Use the Worksheet To See if Any of Your Social Security Benefits Are Taxable in these instructions to see if any of your benefits are taxable. If they are, you must use Form 1040A or 1040. For more details, see Pub. 915.

Nevada, Washington, and California domestic partners

A registered domestic partner in Nevada, Washington, or California (or a person in California who is married to a person of the same sex) generally must report half the combined community income of the individual and his or her domestic partner (or California same-sex spouse). See Pub. 555 and the recent developments at www.irs.gov/pub555.

Line 1, Wages, Salaries, and Tips

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

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

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

Scholarship and fellowship grants not reported on a Form W-2. Also, enter "SCH" and the amount in the space to the left of line 1. However, if you were a degree candidate, include on line 1 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 1.

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

Missing or incorrect form W-2?

 Your employer is required to provide or send Form W-2 to you no later than January 31, 2012. If you do not receive it by early February, use TeleTax topic 154 in Section 6, later, to find out what to do. Even if you do not get a Form W-2, you still must report your earnings on line 1. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Line 2, Taxable Interest

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

  Include taxable interest from banks, savings and loan associations, credit unions, savings bonds, etc. If interest was credited in 2011 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution, you may be able to exclude part or all of that interest from your 2011 income. But you must use Form 1040A or 1040 to do so. See Pub. 550 for details.

taxtipFor more information on interest received, use TeleTax topic 403 in Section 6, later.

  If you cashed U.S. Series EE or I Savings Bonds in 2011 that were issued after 1989 and you paid certain higher education expenses during the year, you may be able to exclude from income part or all of the interest on those bonds. But you must use Form 8815 and Form 1040A or 1040 to do so.

  You must use Form 1040A or 1040 if any of the following apply.

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

You received a 2011 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2011.

You owned or had authority over one or more foreign financial accounts (such as bank accounts) with a combined value over $10,000 at any time during 2011.

Tax-Exempt Interest

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

Line 3, Unemployment 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 3. If married filing jointly, also report on line 3 any unemployment compensation received by your spouse. If you made contributions to a governmental unemployment compensation program, reduce the amount you report on line 3 by those contributions.

  If you received an overpayment of unemployment compensation in 2011 and you repaid any of it in 2011, subtract the amount you repaid from the total amount you received. Enter the result on line 3. However, if the result is zero or less, enter -0- on line 3. Also, enter "Repaid" and the amount you repaid in the space to the left of line 3. If, in 2011, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid. But you must use Form 1040 to do so. See Pub. 525 for details.

Alaska Permanent Fund dividends.

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

Line 6, Taxable Income

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

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

  If you received Forms SSA-1099 or RRB-1099 (showing amounts treated as social security) use the worksheet on the next page to determine if you can file Form 1040EZ.

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

Before you begin:

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

1.
Enter the amount from box 5 of all your Forms SSA-1099
and Forms RRB-1099
1.

2.
Is the amount on line 1 more than zero?

box No.
Stop
None of your social security benefits are taxable.

box Yes.
Enter one-half of line 1

2.

3.
Enter your total wages, salaries, tips, etc., from Form(s) W-2. Also, include any taxable unemployment compensation and Alaska Permanent Fund dividends you received (see the instructions for Form 1040EZ, line 3 above)

3.

4.
Enter your total interest income, including any tax-exempt interest

4.

5.
Add lines 2, 3, and 4

5.

6.
If you are:
 • Single, enter $25,000

6.

 • Married filing jointly, enter $32,000

7.
Is the amount on line 6 less than the amount on line 5?

box No.
None of your social security or railroad retirement benefits are taxable this year. You can use Form 1040EZ. Do not list your benefits as income.

box Yes.
Stop
Some of your benefits are taxable this year. You must use Form 1040A or 1040.

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

Payments and tax excerpt from Form 1040EZ

Summary: This shows an excerpt from the payments and tax section of Form 1040EZ. Certain lines are identified with a line number in a circle to refer to the explanation of this line in the Form 1040EZ (2011) Instructions.

Line 7, Federal Income Tax Withheld

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

  If you received 2011 Form(s) 1099-INT, 1099-G, or 1099-OID showing federal income tax withheld, include the tax withheld in the total on line 7. This tax should be shown in box 4 of these forms.

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

What Is the EIC?

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

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

To Take the EIC:

Follow the steps on this page and pages 14 and 15.

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

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

  Step 1

All Filers

1.   Is the amount on Form 1040EZ, line 4, less than $13,660 ($18,740 if married filing jointly)?

square Yes.

Go to question 2.

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.

Go to question 3.

square No. stop

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

3.   Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 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.

Go to question 4.

square No. stop

You cannot take the credit.

4.   Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2011? Members of the military stationed outside the United States, see Members of the military under Definitions and Special Rules later before you answer.

square Yes.

Go to question 5.

square No. stop

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

5.   Are you filing a joint return for 2011?

square Yes.

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

square No.

Go to question 6.

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

square Yes. stop

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

square No.

Go to question 7.

A qualifying child for the EIC is a child who is your...

Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).

was...
Under age 19 at the end of 2011 and younger than you
(or your spouse, if filing jointly)

or

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

or

Any age and permanently and totally disabled (defined later)

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

Who lived with you in the United States for more than half of 2011. If the child did not live with you for the required time, see Exception to time lived with you under Definitions and Special Rules later.

caution
Special rules apply if the child was married or also meets the conditions to be a qualifying child of another person (other than your spouse if filing a joint return). For details, use TeleTax topic 601 in Section 6, later or see Pub. 596.

7.   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 2 on the next page.

  Step 2

Earned Income

1.   Figure earned income:

Form 1040EZ, line 1

a. Subtract, if included in line 1, any:

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

•
Amount received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter "DFC" and the amount subtracted in the space to the left of line 1 on Form 1040EZ). This amount may be shown on your Form W-2 in box 11. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity.

−

•
Amount received for work performed while an inmate in a penal institution (enter "PRI" in the space to the left of line 1 on Form 1040EZ).

b. Add all of your nontaxable combat pay if you elect to include it in earned income. Also enter this amount on Form 1040EZ, line 8b. See Combat pay, nontaxable on the next page, and the Caution below.
+

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.   Is your earned income less than $13,660 ($18,740 if married filing jointly)?

square Yes.

Go to Step 3.

square No. stop

You cannot take the credit.

  Step 3

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 on the next page.

square No.

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

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

1. | Enter your earned income from Step 2 above | 1. |  |  |
2. | Look up the amount on line 1 above in the EIC Table later, to find the credit. Be sure you use the correct column for your filing status (Single or Married filing jointly). |  |
| Enter the credit here | 2. |
| If line 2 is zero, stop You cannot take the credit. Enter "No" in the space to the left of line 8a. |  |
3. | Enter the amount from Form 1040EZ, line 4 | 3. |  |  |
4. | Are the amounts on lines 3 and 1 the same? |  |  |  |
| square | Yes. | Skip line 5; enter the amount from line 2 on line 6. |  |  |  |
| square | No. | Go to line 5. |  |  |  |
5. | Is the amount on line 3 less than $7,600 ($12,700 if married filing jointly)? |  |  |
| square | Yes. | Leave line 5 blank; enter the amount from line 2 on line 6. |  |  |
| square | No. | Look up the amount on line 3 in the EIC Table later, to find the credit. Be sure you use the correct column for your filing status (Single or Married filing jointly). |  |
|  |  | Enter the credit here | 5. |
|  |  | Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6. |  |
6. | Earned income credit. Enter this amount on Form 1040EZ, line 8a | 6. |
caution | If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file on the next page to find out if you must file Form 8862 to take the credit for 2011. |  |

Definitions and Special Rules

(listed in alphabetical order)

Claim for refund.

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

Combat pay, nontaxable.

  If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you each can make your own election.

Credit figured by the IRS.

 To have the IRS figure your EIC:

Enter "EIC" in the space to the left of line 8a on Form 1040EZ.

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

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

Exception to time lived with you.

  Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived with you. A child is considered to have lived with you for all of 2011 if the child was born or died in 2011 and your home was this child's home for the entire time he or she was alive in 2011. Special rules apply to members of the military (see Members of the military below) or if the child was kidnapped (see Pub. 596).

Form 8862, who must file.

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

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

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

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

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

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

Members of the military.

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

Permanently and totally disabled.

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

Social security number (SSN).

 For the EIC, a valid SSN is a number issued by the Social Security Administration unless "Not Valid for Employment" is printed on the social security card and the number was issued solely to apply for or receive a federally funded benefit.

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

Student.

 A student is a child who during any part of 5 calendar months of 2011 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or a school offering courses only through the Internet.

Welfare benefits, effect of credit on.

 Any refund you receive as a result of taking the EIC cannot be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.

2011 Earned Income Credit (EIC) Table
Follow the two steps below to find your credit. caution This is not a tax table.

Step 1. Read down the "At least—But less than" columns and find the line that includes the amount you were told to look up from your EIC Worksheet, earlier.

Step 2. Then, read across the column for your filing status (Single or Married filing jointly). Enter the credit from that column on your EIC Worksheet.

If the amount you are looking up from the worksheet is–
And your filing status is–

At
least
But
less than
Single
Married filing jointly

Your credit is–

$1
$50
$2
$2

50
100
6
6

100
150
10
10

150
200
13
13

200
250
17
17

250
300
21
21

300
350
25
25

350
400
29
29

400
450
33
33

450
500
36
36

500
550
40
40

550
600
44
44

600
650
48
48

650
700
52
52

700
750
55
55

750
800
59
59

800
850
63
63

850
900
67
67

900
950
71
71

950
1,000
75
75

1,000
1,050
78
78

1,050
1,100
82
82

1,100
1,150
86
86

1,150
1,200
90
90

1,200
1,250
94
94

1,250
1,300
98
98

1,300
1,350
101
101

1,350
1,400
105
105

1,400
1,450
109
109

1,450
1,500
113
113

1,500
1,550
117
117

1,550
1,600
120
120

1,600
1,650
124
124

1,650
1,700
128
128

1,700
1,750
132
132

1,750
1,800
136
136

1,800
1,850
140
140

1,850
1,900
143
143

1,900
1,950
147
147

1,950
2,000
151
151

2,000
2,050
155
155

2,050
2,100
159
159

2,100
2,150
163
163

2,150
2,200
166
166

2,200
2,250
170
170

2,250
2,300
174
174

2,300
2,350
178
178

2,350
2,400
182
182

2,400
2,450
186
186

2,450
2,500
189
189

2,500
2,550
193
193

2,550
2,600
197
197

2,600
2,650
201
201

2,650
2,700
205
205

2,700
2,750
208
208

2,750
2,800
212
212

2,800
2,850
216
216

2,850
2,900
220
220

2,900
2,950
224
224

2,950
3,000
228
228

3,000
3,050
231
231

3,050
3,100
235
235

3,100
3,150
239
239

3,150
3,200
243
243

3,200
3,250
247
247

3,250
3,300
251
251

3,300
3,350
254
254

3,350
3,400
258
258

3,400
3,450
262
262

3,450
3,500
266
266

3,500
3,550
270
270

3,550
3,600
273
273

3,600
3,650
277
277

3,650
3,700
281
281

3,700
3,750
285
285

3,750
3,800
289
289

3,800
3,850
293
293

3,850
3,900
296
296

3,900
3,950
300
300

3,950
4,000
304
304

4,000
4,050
308
308

4,050
4,100
312
312

4,100
4,150
316
316

4,150
4,200
319
319

4,200
4,250
323
323

4,250
4,300
327
327

4,300
4,350
331
331

4,350
4,400
335
335

4,400
4,450
339
339

4,450
4,500
342
342

4,500
4,550
346
346

4,550
4,600
350
350

4,600
4,650
354
354

4,650
4,700
358
358

4,700
4,750
361
361

4,750
4,800
365
365

4,800
4,850
369
369

4,850
4,900
373
373

4,900
4,950
377
377

4,950
5,000
381
381

5,000
5,050
384
384

5,050
5,100
388
388

5,100
5,150
392
392

5,150
5,200
396
396

5,200
5,250
400
400

5,250
5,300
404
404

5,300
5,350
407
407

5,350
5,400
411
411

5,400
5,450
415
415

5,450
5,500
419
419

5,500
5,550
423
423

5,550
5,600
426
426

5,600
5,650
430
430

5,650
5,700
434
434

5,700
5,750
438
438

5,750
5,800
442
442

5,800
5,850
446
446

5,850
5,900
449
449

5,900
5,950
453
453

5,950
6,000
457
457

6,000
6,050
461
461

6,050
6,100
464
464

6,100
6,150
464
464

6,150
6,200
464
464

6,200
6,250
464
464

6,250
6,300
464
464

6,300
6,350
464
464

6,350
6,400
464
464

6,400
6,450
464
464

6,450
6,500
464
464

6,500
6,550
464
464

6,550
6,600
464
464

6,600
6,650
464
464

6,650
6,700
464
464

6,700
6,750
464
464

6,750
6,800
464
464

6,800
6,850
464
464

6,850
6,900
464
464

6,900
6,950
464
464

6,950
7,000
464
464

7,000
7,050
464
464

7,050
7,100
464
464

7,100
7,150
464
464

7,150
7,200
464
464

7,200
7,250
464
464

7,250
7,300
464
464

7,300
7,350
464
464

7,350
7,400
464
464

7,400
7,450
464
464

7,450
7,500
464
464

7,500
7,550
464
464

7,550
7,600
464
464

7,600
7,650
462
464

7,650
7,700
458
464

7,700
7,750
454
464

7,750
7,800
450
464

7,800
7,850
446
464

7,850
7,900
443
464

7,900
7,950
439
464

7,950
8,000
435
464

8,000
8,050
431
464

8,050
8,100
427
464

8,100
8,150
423
464

8,150
8,200
420
464

8,200
8,250
416
464

8,250
8,300
412
464

8,300
8,350
408
464

8,350
8,400
404
464

8,400
8,450
400
464

8,450
8,500
397
464

8,500
8,550
393
464

8,550
8,600
389
464

8,600
8,650
385
464

8,650
8,700
381
464

8,700
8,750
378
464

8,750
8,800
374
464

8,800
8,850
370
464

8,850
8,900
366
464

8,900
8,950
362
464

8,950
9,000
358
464

9,000
9,050
355
464

9,050
9,100
351
464

9,100
9,150
347
464

9,150
9,200
343
464

9,200
9,250
339
464

9,250
9,300
335
464

9,300
9,350
332
464

9,350
9,400
328
464

9,400
9,450
324
464

9,450
9,500
320
464

9,500
9,550
316
464

9,550
9,600
313
464

9,600
9,650
309
464

9,650
9,700
305
464

9,700
9,750
301
464

9,750
9,800
297
464

9,800
9,850
293
464

9,850
9,900
290
464

9,900
9,950
286
464

9,950
10,000
282
464

10,000
10,050
278
464

10,050
10,100
274
464

10,100
10,150
270
464

10,150
10,200
267
464

10,200
10,250
263
464

10,250
10,300
259
464

10,300
10,350
255
464

10,350
10,400
251
464

10,400
10,450
247
464

10,450
10,500
244
464

10,500
10,550
240
464

10,550
10,600
236
464

10,600
10,650
232
464

10,650
10,700
228
464

10,700
10,750
225
464

10,750
10,800
221
464

10,800
10,850
217
464

10,850
10,900
213
464

10,900
10,950
209
464

10,950
11,000
205
464

11,000
11,050
202
464

11,050
11,100
198
464

11,100
11,150
194
464

11,150
11,200
190
464

11,200
11,250
186
464

11,250
11,300
182
464

11,300
11,350
179
464

11,350
11,400
175
464

11,400
11,450
171
464

11,450
11,500
167
464

11,500
11,550
163
464

11,550
11,600
160
464

11,600
11,650
156
464

11,650
11,700
152
464

11,700
11,750
148
464

11,750
11,800
144
464

11,800
11,850
140
464

11,850
11,900
137
464

11,900
11,950
133
464

11,950
12,000
129
464

12,000
12,050
125
464

12,050
12,100
121
464

12,100
12,150
117
464

12,150
12,200
114
464

12,200
12,250
110
464

12,250
12,300
106
464

12,300
12,350
102
464

12,350
12,400
98
464

12,400
12,450
94
464

12,450
12,500
91
464

12,500
12,550
87
464

12,550
12,600
83
464

12,600
12,650
79
464

12,650
12,700
75
464

12,700
12,750
72
460

12,750
12,800
68
456

12,800
12,850
64
452

12,850
12,900
60
449

12,900
12,950
56
445

12,950
13,000
52
441

13,000
13,050
49
437

13,050
13,100
45
433

13,100
13,150
41
430

13,150
13,200
37
426

13,200
13,250
33
422

13,250
13,300
29
418

13,300
13,350
26
414

13,350
13,400
22
410

13,400
13,450
18
407

13,450
13,500
14
403

13,500
13,550
10
399

13,550
13,600
7
395

13,600
13,650
3
391

13,650
13,700
0
387

13,700
13,750
0
384

13,750
13,800
0
380

13,800
13,850
0
376

13,850
13,900
0
372

13,900
13,950
0
368

13,950
14,000
0
365

14,000
14,050
0
361

14,050
14,100
0
357

14,100
14,150
0
353

14,150
14,200
0
349

14,200
14,250
0
345

14,250
14,300
0
342

14,300
14,350
0
338

14,350
14,400
0
334

14,400
14,450
0
330

14,450
14,500
0
326

14,500
14,550
0
322

14,550
14,600
0
319

14,600
14,650
0
315

14,650
14,700
0
311

14,700
14,750
0
307

14,750
14,800
0
303

14,800
14,850
0
299

14,850
14,900
0
296

14,900
14,950
0
292

14,950
15,000
0
288

15,000
15,050
0
284

15,050
15,100
0
280

15,100
15,150
0
277

15,150
15,200
0
273

15,200
15,250
0
269

15,250
15,300
0
265

15,300
15,350
0
261

15,350
15,400
0
257

15,400
15,450
0
254

15,450
15,500
0
250

15,500
15,550
0
246

15,550
15,600
0
242

15,600
15,650
0
238

15,650
15,700
0
234

15,700
15,750
0
231

15,750
15,800
0
227

15,800
15,850
0
223

15,850
15,900
0
219

15,900
15,950
0
215

15,950
16,000
0
212

16,000
16,050
0
208

16,050
16,100
0
204

16,100
16,150
0
200

16,150
16,200
0
196

16,200
16,250
0
192

16,250
16,300
0
189

16,300
16,350
0
185

16,350
16,400
0
181

16,400
16,450
0
177

16,450
16,500
0
173

16,500
16,550
0
169

16,550
16,600
0
166

16,600
16,650
0
162

16,650
16,700
0
158

16,700
16,750
0
154

16,750
16,800
0
150

16,800
16,850
0
146

16,850
16,900
0
143

16,900
16,950
0
139

16,950
17,000
0
135

17,000
17,050
0
131

17,050
17,100
0
127

17,100
17,150
0
124

17,150
17,200
0
120

17,200
17,250
0
116

17,250
17,300
0
112

17,300
17,350
0
108

17,350
17,400
0
104

17,400
17,450
0
101

17,450
17,500
0
97

17,500
17,550
0
93

17,550
17,600
0
89

17,600
17,650
0
85

17,650
17,700
0
81

17,700
17,750
0
78

17,750
17,800
0
74

17,800
17,850
0
70

17,850
17,900
0
66

17,900
17,950
0
62

17,950
18,000
0
59

18,000
18,050
0
55

18,050
18,100
0
51

18,100
18,150
0
47

18,150
18,200
0
43

18,200
18,250
0
39

18,250
18,300
0
36

18,300
18,350
0
32

18,350
18,400
0
28

18,400
18,450
0
24

18,450
18,500
0
20

18,500
18,550
0
16

18,550
18,600
0
13

18,600
18,650
0
9

18,650
18,700
0
5

18,700
18,750
0
*(1)

(1)  If the amount you are looking up from the worksheet is at least $18,740, your credit is $2. If the amount you are looking up from the worksheet is $18,740 or more, you may not take the credit.

Line 9

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

Amount paid with request for extension of time to file.

 If you filed Form 4868 to get an automatic extension of time to file, include in the total on line 9 any amount you paid with that form or by electronic funds withdrawal, credit card, debit card, or the Electronic Federal Tax Payment System (EFTPS). If you paid by credit or debit card, do not include on line 9 the convenience fee you were charged. To the left of line 9, enter "Form 4868" and show the amount paid.

taxtipYou may be able to deduct any credit or debit card convenience fees on your 2012 tax return, but you must file Form 1040 to do so.

Line 10, Tax

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

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.
box | No. Use the Tax Table later in these instructions.

Refund

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

  If you want to check the status of your refund, see Refund Information in Section 6. Before checking the status of your refund, please wait at least 72 hours after the IRS acknowledges receipt of your e-filed return (3 to 4 weeks after you mail a paper return) to do so. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically).

taxtipIf your refund is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income tax withholding and estimated tax payments for 2012 in Section 5.

Effect of refund on benefits.

 Any refund you receive cannot be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.

Refund Offset

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

Injured spouse.

 If you file a joint return and your spouse has not paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the refund on line 11a may be used (offset) to pay the past-due amount. But your part of the refund may be refunded to you if certain conditions apply and you complete Form 8379. For details, use TeleTax topic 203 in Section 6, later or see Form 8379.

Lines 11a Through 11d

Fast refunds!

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

  If you want us to directly deposit the amount shown on line 11a to your checking or savings account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:

Complete lines 11b through 11d (if you want your refund deposited to only one account), or

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

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

Why Use Direct Deposit?

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

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

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

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

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

IRA.

 You can have your refund (or part of it) directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian will not accept a deposit for 2011). If you do not, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2011 return during 2012 and do not notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2012. If you designate your deposit to be for 2011, you must verify that the deposit was actually made to the account by the due date of the return (without regard to extensions). If the deposit is not made by that date, the deposit is not an IRA contribution for 2011.

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

  For more information on IRAs, see Pub. 590.

TreasuryDirect®.

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

Form 8888.

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

Line 11a

You cannot file Form 8888 to split your refund into more than one account or buy paper series I savings bonds if Form 8379 is filed with your return.

Line 11b

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

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

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

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

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

Line 11c

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

Line 11d

The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check below, the account number is 20202086. Do not include the check number.

  If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

Sample Check—Lines 11b Through 11d 

Sample Check—Lines 11b Through 11d

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.

Caution: The routing and account numbers may be in different places on your check.

Reasons Your Direct Deposit Request May Be Rejected

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

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

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

You request a deposit of your refund to an account that is not in your name (such as your tax preparer's own account).

You file your 2011 return after December 31, 2012.

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.

Amount You Owe

efileIRS e-file offers you the electronic payment option of electronic funds withdrawal (EFW). EFW can be used to pay your current year balance due and can be used to make up to four estimated tax payments. If you are filing early, you can schedule your payment for withdrawal from your account on a future date, up to and including April 17, 2012. If you file your return after April 17, 2012, you can include interest and penalty in your payment. Visit www.irs.gov/e-pay for details. You also can pay using EFTPS, a free tax payment system that allows you to make payments online or by phone. For more information or details on enrolling, visit www.irs.gov/e-pay or www.eftps.gov or call EFTPS Customer Service at 1-800-316-6541. TTY/TDD help is available by calling 1-800-733-4829.

Line 12, Amount You Owe

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

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

Pay by check or money order.

 Enclose in the envelope with your return a check or money order payable to the "United States Treasury" for the full amount due. Do not attach the payment to your return. Do not send cash. Write "2011 Form 1040EZ" and your name, address, daytime phone number, and social security number (SSN) on your payment. If you are filing a joint return, enter the SSN shown first on your return.

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

  Then, complete Form 1040-V following the instructions on that form and enclose it in the envelope with your tax return and payment. Although you do not have to use Form 1040-V, doing so allows us to process your payment more accurately and efficiently.

Pay by credit card, debit card, or EFTPS.

  For information on paying your taxes using these payment methods, go to www.irs.gov/e-pay.

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-4V, or (c) make estimated tax payments for 2012. See Income tax withholding and estimated tax payments for 2012 in Section 5.

Bad check or payment.

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

What if You Cannot Pay?

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

An installment agreement, or

An extension of time to pay.

Installment agreement.

 Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if your request to pay in installments is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by April 17, 2012. You also must pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.

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

Extension of time to pay.

 If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by April 17, 2012. An extension generally will not be granted for more than 6 months. If you pay after April 17, 2012, you will be charged interest on the tax not paid by April 15, 2012. You must pay the tax before the extension runs out. If you do not, penalties may be imposed.

Penalty for Not Paying Enough Tax During the Year

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

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

Exceptions to the penalty.

 You will not owe the penalty if your 2010 tax return was for a tax year of 12 full months and either of the following applies.

You had no tax shown on your 2010 return and you were a U.S. citizen or resident for all of 2010, or

Line 7 on your 2011 return is at least as much as the tax shown on your 2010 return.

Third Party Designee

If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2011 tax return with the IRS, check the "Yes" box in the "Third Party Designee" area of your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN).

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

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

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

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

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

  You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947.

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

Signing Your Return

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

Child's return.

 If your child cannot sign the return, either parent can sign the child's name in the space provided. Then, add "By (your signature), parent for minor child."

Daytime phone number.

 Providing your daytime phone number may help speed the processing of your return. We can have questions about items on your return, such as the earned income credit. If you answer our questions over the phone, we may be able to continue processing your return without mailing you a letter. If you are filing a joint return, you can enter either your or your spouse's daytime phone number.

Identity protection pin.

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

Paid preparer must sign your return.

 Generally, anyone you pay to prepare your return must sign it and include their preparer tax identification number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return.

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

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

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

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 on "Electronic Filing PIN Request." Or you can call 1-866-704-7388.

Practitioner PIN.

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

Form 8453.

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

Section 4—After You Have Finished

Return Checklist

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

Did you:

box
Enter the correct social security number for you and your spouse if married in the space provided on Form 1040EZ? Check that your name and SSN agree with your social security card.

box
Use the amount from line 6, and the proper filing status, to find your tax in the Tax Table? Be sure you entered the correct tax on line 10.

box
Go through the three steps in the instructions for lines 8a and 8b, if you thought you could take the EIC? If you could take the EIC, did you take special care to use the proper filing status column in the EIC Table?

box
Check your math, especially when figuring your taxable income, federal income tax withheld, earned income credit, total payments, and your refund or amount you owe?

box
Check one or both boxes on line 5 if you (or your spouse) can be claimed as a dependent on someone's (such as your parents') 2011 return? Did you check the box even if that person chooses not to claim you (or your spouse)? Did you leave the boxes blank if no one can claim you (or your spouse) as a dependent?

box
Enter an amount on line 5? If you checked any of the boxes, did you use the worksheet on the back of Form 1040EZ to figure the amount to enter? If you did not check any of the boxes, did you enter $9,500 if single; $19,000 if married filing jointly?

box
Sign and date Form 1040EZ and enter your occupation(s)?

box
Include your apartment number in your address if you live in an apartment?

box
Attach your Form(s) W-2 to the left margin of Form 1040EZ?

box
Include all the required information on your payment if you owe tax and are paying by check or money order? See the instructions for line 12.

box
File only one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed? Filing more than one original return for the same year or sending in more than one copy of the same return (unless we ask you to do so) could delay your refund.

Filing the Return

Due Date

File Form 1040EZ by April 17, 2012. (The due date is April 17, instead of April 15, because April 15 is a Sunday and April 16 is the Emancipation Day holiday in the District of Columbia.) If you file after this date, you may have to pay interest and penalties, discussed later on this page.

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

What if You Cannot File on Time?

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

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

What if You File or Pay Late?

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

Interest.

 We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will also charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).

Penalties

Late filing.

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

Late payment of tax.

 If you pay your taxes late, the penalty is usually 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, there is a penalty of $5,000 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, 2010-17 I.R.B 609 available at www.irs.gov/irb/2010-17_IRB/ar13.html.

Are there other penalties?

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

Where Do You File?

See the last page.

Private delivery services.

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

DHL Express (DHL): DHL Same Day Service.

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

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

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

Section 5—General Information

What are your rights as a taxpayer?

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

Income tax withholding and estimated tax payments for 2012.

 If the amount you owe or your refund is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2012 pay. For details on how to complete Form W-4, see Pub. 505. If you receive certain government payments (such as unemployment compensation or social security benefits), you can have tax withheld from those payments by giving the payer Form W-4V.

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. See Pub. 505 for more details.

Secure your records from identity theft.

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

  To reduce your risk:

Protect your SSN,

Ensure your employer is protecting your SSN, and

Be careful when choosing a tax preparer.

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

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

  For more information, see Pub. 4535.

  Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate Helpline at 1-877-777-4778.

Protect yourself from suspicious emails or phishing schemes.

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

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

  If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at spam@uce.gov or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338).

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

How long should you keep your tax return?

 Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. See Pub. 552 for details.

How do you amend your tax return?

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

How do you get a copy of your tax return?

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

Past due returns.

 If you or someone you know needs to file past due tax returns, use TeleTax topic 153 in Section 6 or visit www.irs.gov/individuals for help in filing those returns. Send the returns to the address that applies to you in the latest Form 1040EZ instructions. For example, if you are filing a 2008 return in 2012, use the address at the end of these instructions. However, if you got an IRS notice, mail the return to the address in the notice.

Innocent spouse relief.

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

How do you make a gift to reduce debt held by the public?

 If you wish to do so, make a check payable to "Bureau of the Public Debt." You can send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. Do not add your gift to any tax you may owe. See the instructions for line 12 for details on how to pay any tax you owe.

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

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

The Taxpayer Advocate Service Is Here To Help

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

  TAS can help if you can’t resolve your problem with the IRS and:

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

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

You have tried repeatedly to contact the IRS but no one has responded to you, or the IRS has not responded by the date promised.

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

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

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

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

Low Income Taxpayer Clinics (LITCs)

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

Suggestions for Improving the IRS (Taxpayer Advocacy Panel)

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

Section 6—Getting Tax Help

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

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)."

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

Calling Us

There is live and recorded tax help available. You will not be charged for the call unless your phone company charges you for toll-free calls. Live tax help is available Monday through Friday from 7:00 a.m. to 10:00 p.m. local time. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone. Recorded tax help is available anytime.

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

Live Tax Help

Making the call.

 Call 1-800-829-1040 (TTY/TDD 1-800-829-4059). Our menu allows you to speak your responses or use your keypad to select a menu option. Follow the voice prompts.

Information we may need.

 We care about the quality of the service provided to you, our customer. You can help us provide accurate, complete answers to your questions by having the following information available.

The tax form, schedule, or notice to which your question relates.

The facts about your particular situation.

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

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

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

Evaluation of services provided.

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

Before you hang up.

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

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

Ordering Tax Forms, Instructions, and Publications

Call 1-800-TAX-FORM (1-800-829-3676). Receive your order within 10 working days.

National Taxpayer Advocate Helpline

Call 1-877-777-4778.

Other Ways To Get Help

Send us your written tax questions.

 You should get an answer in about 30 days. For the mailing address, call us at 1-800-829-1040 (TTY/TDD 1-800-829-4059). Do not send questions with your return.

Research your tax questions online.

 You can find answers to many of your tax questions online. Visit www.irs.gov/individuals. Here are some of the methods you may want to try.

Frequently asked questions. This section contains an extensive list of questions and answers. You can select your question by category or keyword.

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

Main index of tax topics. This is an online version of the TeleTax topics listed in Section 6, later.

Interactive tax assistance (ITA) provides answers to a limited number of tax law questions using a probe and response process.

Free Tax Return Assistance.

 If you need assistance preparing your return, visit the nearest Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site in your community. There are over 12,000 sites nationwide and each site is staffed by volunteers who are trained and certified to prepare federal income tax returns. VITA sites are also available at international and domestic military installations.

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

Available services.

 Free electronic filing is offered and volunteers will help you claim the earned income credit, child tax credit, credit for the elderly, and other credits and deductions you can take.

What to bring.

 These are some of the items to bring to the VITA/TCE site to have your tax return prepared.

Proof of identification.

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

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

Proof of foreign status, if applying for an ITIN.

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

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

A copy of your 2010 federal and state returns, if available.

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

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

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

Find a site near you and get additional information.

 For more information on these programs and a location in your community, go to IRS.gov and enter keyword "VITA" in the search box. You may also contact us at 1-800-829-1040. To locate the nearest AARP Tax-Aide site, visit AARP’s website at www.aarp.org/money/taxaide or call 1-888-227-7669.

Everyday tax solutions.

 You can get face-to-face help solving tax problems every business day in our Taxpayer Assistance Centers. An employee can explain our letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under "United States Government, Internal Revenue Service."

IRS Videos.

 The IRS Video portal www.IRSvideos.gov contains video and audio presentations on topics of interest to small businesses, individuals, and tax professionals. You will find video clips of tax topics, archived versions of live panel discussions and Webinars, and audio archives of tax practitioner phone forums.

Help for people with disabilities.

 The TTY/TDD number for telephone help is 1-800-829-4059. Braille materials are available at libraries that have special services for people with disabilities.

Tax services in other languages.

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

  For Spanish speaking taxpayers, we have:

Spanish Publication 17, El Impuesto Federal sobre los Ingresos, and

www.irs.gov/espanol.

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

Spanish.

Chinese.

Vietnamese.

Korean.

Russian.

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

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.

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, instructions, and publications available to photocopy or print from a DVD.

envelope Mail Order tax forms, instructions, and publications from:

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

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

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.

Refund Information

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

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.

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

Call 1-800-829-4477 24 hours a day, 7 days a week, for automated refund information.

You can check the status of your refund on the new IRS phone app. Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. IRS2Go is a new way to provide you with information and tools.

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

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

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

Recorded Tax Help (TeleTax)

TeleTax is a wide-ranging directory of recorded tax information that is available anytime. A complete list of topics is on the next page.

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

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

TeleTax Topics

All topics are available in Spanish.

IRS Help Available

101 | IRS services— Volunteer tax assistance, toll-free telephone, walk-in assistance, and outreach programs
102 | Tax assistance for individuals with disabilities and the hearing impaired
103 | Tax help for small businesses and self-employed
104 | Taxpayer Advocate Service—Your Voice at the IRS
105 | Armed Forces tax information
107 | Tax relief in disaster situations

IRS Procedures

151 | Your appeal rights
152 | Refund information
153 | What to do if you haven't filed your tax return
154 | Forms W-2 and Form 1099-R (What to do if incorrect or not received)
155 | Forms and publications—How to order
156 | Copy of your tax return—How to get one
157 | Change of address—How to notify IRS
158 | Ensuring proper credit of payments
159 | Prior year(s) Form W-2 (How to get a copy)
160 | Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)

Collection

201 | The collection process
202 | Tax payment options
203 | Refund Offsets: for unpaid child support, and certain federal, state, and unemployment compensation debts
204 | Offers in compromise
205 | Innocent spouse relief (including separation of liability and equitable relief)
206 | Dishonored payments

Alternative Filing Methods

253 | Substitute tax forms
254 | How to choose a tax return preparer
255 | Self-select PIN signature method for online registration

General Information

301 | When, where, and how to file
303 | Checklist of common errors when preparing your tax return
304 | Extension of time to file your tax return
305 | Recordkeeping
306 | Penalty for underpayment of estimated tax
307 | Backup withholding
308 | Amended returns
309 | Roth IRA contributions
310 | Coverdell education savings accounts
311 | Power of attorney information
312 | Disclosure authorizations
313 | Qualified tuition programs (QTPs)

Which Forms to File

352 | Which form—1040, 1040A, or 1040EZ?
356 | Decedents

Types of Income

401 | Wages and salaries
403 | Interest received
404 | Dividends
407 | Business income
409 | Capital gains and losses
410 | Pensions and annuities
411 | Pensions—The general rule and the simplified method
412 | Lump-sum distributions
413 | Rollovers from retirement plans
414 | Rental income and expenses
415 | Renting residential and vacation property
416 | Farming and fishing income
417 | Earnings for clergy
418 | Unemployment compensation
419 | Gambling income and expenses
420 | Bartering income
421 | Scholarship and fellowship grants
423 | Social security and equivalent railroad retirement benefits
424 | 401(k) plans
425 | Passive activities— Losses and credits
427 | Stock options
429 | Traders in securities (information for Form 1040 filers)
430 | Exchange of policyholder interest for stock
431 | Canceled debt—Is it income or not?

Adjustments to Income

451 | Individual retirement arrangements (IRAs)
452 | Alimony paid
453 | Bad debt deduction
455 | Moving expenses
456 | Student loan interest deduction
457 | Tuition and fees deduction
458 | Educator expense deduction

Itemized Deductions

501 | Should I itemize?
502 | Medical and dental expenses
503 | Deductible taxes
504 | Home mortgage points
505 | Interest expense
506 | Charitable contributions
508 | Miscellaneous expenses
509 | Business use of home
510 | Business use of car
511 | Business travel expenses
512 | Business entertainment expenses
513 | Educational expenses
514 | Employee business expenses
515 | Casualty, disaster, and theft losses (including federally declared disaster areas)

Tax Computation

551 | Standard deduction
552 | Tax and credits figured by the IRS
553 | Tax on a child's investment income
554 | Self-employment tax
556 | Alternative minimum tax
557 | Tax on early distributions from traditional and Roth IRAs
558 | Tax on early distributions from retirement plans, other than IRAs

Tax Credits

601 | Earned income credit (EIC)
602 | Child and dependent care credit
607 | Adoption credit and adoption assistance programs for 2010 and 2011
608 | Excess social security and RRTA tax withheld
610 | Retirement savings contributions credit
611 | First-time homebuyer credit—Purchases made in 2008
612 | First-time homebuyer credit—Purchases made in 2009, 2010, and 2011

IRS Notices

651 | Notices—What to do
652 | Notice of underreported income—CP 2000
653 | IRS notices and bills, penalties, and interest charges

Basis of Assets, Depreciation, and Sale of Assets

701 | Sale of your home
703 | Basis of assets
704 | Depreciation
705 | Installment sales

Employer Tax Information

751 | Social security and Medicare withholding rates
752 | Form W-2—Where, when, and how to file
753 | Form W-4— Employee's Withholding Allowance Certificate
755 | Employer identification number (EIN)—How to apply
756 | Employment taxes for household employees
757 | Forms 941 and 944—Deposit requirements
758 | Form 941— Employer's Quarterly Federal Tax Return and Form 944—Employer's Annual Federal Tax Return
759 | A business credit is available for qualified employers under the HIRE Act of 2010
761 | Tips—Withholding and reporting
762 | Independent contractor vs. employee
763 | The Affordable Care Act of 2010 offers employers new tax deductions and credits

Electronic Media Filers—1099 Series and Related Information Returns

801 | Who must file electronically
802 | Applications, forms, and information
803 | Waivers and extensions
804 | Test files and combined federal and state filing
805 | Electronic filing of information returns

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

851 | Resident and nonresident aliens
856 | Foreign tax credit
857 | Individual taxpayer identification number (ITIN)— Form W-7
858 | Alien tax clearance

Tax Information for Residents of Puerto Rico

901 | Is a person with income from Puerto Rican sources required to file a U.S. federal income tax return?
902 | Credits and deductions for taxpayers with Puerto Rican source income that is exempt from U.S. tax
903 | Federal employment tax in Puerto Rico
904 | Tax assistance for residents of Puerto Rico

Topic numbers are effective January 1, 2012.

Tax Table

2011 Tax Table

Example. Mr. Brown is single. His taxable income on line 6 of Form 1040EZ is $26,250. He follows two easy steps to figure his tax: 1. He finds the $26,250-26,300 taxable income line. 2. He finds the Single filing status column and reads down the column. The tax amount shown where the taxable income line and the filing status line meet is $3,516. He enters this amount on line 10 of Form 1040EZ.

If Form 1040EZ, line 6, is–
And you are–

At
least
But
less
than
Single

Married filing jointly

Your tax is–

0
5
0

0

5
15
1

1

15
25
2

2

25
50
4

4

50
75
6

6

75
100
9

9

100
125
11

11

125
150
14

14

150
175
16

16

175
200
19

19

200
225
21

21

225
250
24

24

250
275
26

26

275
300
29

29

300
325
31

31

325
350
34

34

350
375
36

36

375
400
39

39

400
425
41

41

425
450
44

44

450
475
46

46

475
500
49

49

500
525
51

51

525
550
54

54

550
575
56

56

575
600
59

59

600
625
61

61

625
650
64

64

650
675
66

66

675
700
69

69

700
725
71

71

725
750
74

74

750
775
76

76

775
800
79

79

800
825
81

81

825
850
84

84

850
875
86

86

875
900
89

89

900
925
91

91

925
950
94

94

950
975
96

96

975
1,000
99

99

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

1,000
1,025
101

101

1,025
1,050
104

104

1,050
1,075
106

106

1,075
1,100
109

109

1,100
1,125
111

111

1,125
1,150
114

114

1,150
1,175
116

116

1,175
1,200
119

119

1,200
1,225
121

121

1,225
1,250
124

124

1,250
1,275
126

126

1,275
1,300
129

129

1,300
1,325
131

131

1,325
1,350
134

134

1,350
1,375
136

136

1,375
1,400
139

139

1,400
1,425
141

141

1,425
1,450
144

144

1,450
1,475
146

146

1,475
1,500
149

149

1,500
1,525
151

151

1,525
1,550
154

154

1,550
1,575
156

156

1,575
1,600
159

159

1,600
1,625
161

161

1,625
1,650
164

164

1,650
1,675
166

166

1,675
1,700
169

169

1,700
1,725
171

171

1,725
1,750
174

174

1,750
1,775
176

176

1,775
1,800
179

179

1,800
1,825
181

181

1,825
1,850
184

184

1,850
1,875
186

186

1,875
1,900
189

189

1,900
1,925
191

191

1,925
1,950
194

194

1,950
1,975
196

196

1,975
2,000
199

199

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

2,000
2,025
201

201

2,025
2,050
204

204

2,050
2,075
206

206

2,075
2,100
209

209

2,100
2,125
211

211

2,125
2,150
214

214

2,150
2,175
216

216

2,175
2,200
219

219

2,200
2,225
221

221

2,225
2,250
224

224

2,250
2,275
226

226

2,275
2,300
229

229

2,300
2,325
231

231

2,325
2,350
234

234

2,350
2,375
236

236

2,375
2,400
239

239

2,400
2,425
241

241

2,425
2,450
244

244

2,450
2,475
246

246

2,475
2,500
249

249

2,500
2,525
251

251

2,525
2,550
254

254

2,550
2,575
256

256

2,575
2,600
259

259

2,600
2,625
261

261

2,625
2,650
264

264

2,650
2,675
266

266

2,675
2,700
269

269

2,700
2,725
271

271

2,725
2,750
274

274

2,750
2,775
276

276

2,775
2,800
279

279

2,800
2,825
281

281

2,825
2,850
284

284

2,850
2,875
286

286

2,875
2,900
289

289

2,900
2,925
291

291

2,925
2,950
294

294

2,950
2,975
296

296

2,975
3,000
299

299

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

3,000
3,050
303

303

3,050
3,100
308

308

3,100
3,150
313

313

3,150
3,200
318

318

3,200
3,250
323

323

3,250
3,300
328

328

3,300
3,350
333

333

3,350
3,400
338

338

3,400
3,450
343

343

3,450
3,500
348

348

3,500
3,550
353

353

3,550
3,600
358

358

3,600
3,650
363

363

3,650
3,700
368

368

3,700
3,750
373

373

3,750
3,800
378

378

3,800
3,850
383

383

3,850
3,900
388

388

3,900
3,950
393

393

3,950
4,000
398

398

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

4,000
4,050
403

403

4,050
4,100
408

408

4,100
4,150
413

413

4,150
4,200
418

418

4,200
4,250
423

423

4,250
4,300
428

428

4,300
4,350
433

433

4,350
4,400
438

438

4,400
4,450
443

443

4,450
4,500
448

448

4,500
4,550
453

453

4,550
4,600
458

458

4,600
4,650
463

463

4,650
4,700
468

468

4,700
4,750
473

473

4,750
4,800
478

478

4,800
4,850
483

483

4,850
4,900
488

488

4,900
4,950
493

493

4,950
5,000
498

498

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

5,000
5,050
503

503

5,050
5,100
508

508

5,100
5,150
513

513

5,150
5,200
518

518

5,200
5,250
523

523

5,250
5,300
528

528

5,300
5,350
533

533

5,350
5,400
538

538

5,400
5,450
543

543

5,450
5,500
548

548

5,500
5,550
553

553

5,550
5,600
558

558

5,600
5,650
563

563

5,650
5,700
568

568

5,700
5,750
573

573

5,750
5,800
578

578

5,800
5,850
583

583

5,850
5,900
588

588

5,900
5,950
593

593

5,950
6,000
598

598

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

6,000
6,050
603

603

6,050
6,100
608

608

6,100
6,150
613

613

6,150
6,200
618

618

6,200
6,250
623

623

6,250
6,300
628

628

6,300
6,350
633

633

6,350
6,400
638

638

6,400
6,450
643

643

6,450
6,500
648

648

6,500
6,550
653

653

6,550
6,600
658

658

6,600
6,650
663

663

6,650
6,700
668

668

6,700
6,750
673

673

6,750
6,800
678

678

6,800
6,850
683

683

6,850
6,900
688

688

6,900
6,950
693

693

6,950
7,000
698

698

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

7,000
7,050
703

703

7,050
7,100
708

708

7,100
7,150
713

713

7,150
7,200
718

718

7,200
7,250
723

723

7,250
7,300
728

728

7,300
7,350
733

733

7,350
7,400
738

738

7,400
7,450
743

743

7,450
7,500
748

748

7,500
7,550
753

753

7,550
7,600
758

758

7,600
7,650
763

763

7,650
7,700
768

768

7,700
7,750
773

773

7,750
7,800
778

778

7,800
7,850
783

783

7,850
7,900
788

788

7,900
7,950
793

793

7,950
8,000
798

798

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

8,000
8,050
803

803

8,050
8,100
808

808

8,100
8,150
813

813

8,150
8,200
818

818

8,200
8,250
823

823

8,250
8,300
828

828

8,300
8,350
833

833

8,350
8,400
838

838

8,400
8,450
843

843

8,450
8,500
848

848

8,500
8,550
854

853

8,550
8,600
861

858

8,600
8,650
869

863

8,650
8,700
876

868

8,700
8,750
884

873

8,750
8,800
891

878

8,800
8,850
899

883

8,850
8,900
906

888

8,900
8,950
914

893

8,950
9,000
921

898

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

9,000
9,050
929

903

9,050
9,100
936

908

9,100
9,150
944

913

9,150
9,200
951

918

9,200
9,250
959

923

9,250
9,300
966

928

9,300
9,350
974

933

9,350
9,400
981

938

9,400
9,450
989

943

9,450
9,500
996

948

9,500
9,550
1,004

953

9,550
9,600
1,011

958

9,600
9,650
1,019

963

9,650
9,700
1,026

968

9,700
9,750
1,034

973

9,750
9,800
1,041

978

9,800
9,850
1,049

983

9,850
9,900
1,056

988

9,900
9,950
1,064

993

9,950
10,000
1,071

998

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

10,000
10,050
1,079

1,003

10,050
10,100
1,086

1,008

10,100
10,150
1,094

1,013

10,150
10,200
1,101

1,018

10,200
10,250
1,109

1,023

10,250
10,300
1,116

1,028

10,300
10,350
1,124

1,033

10,350
10,400
1,131

1,038

10,400
10,450
1,139

1,043

10,450
10,500
1,146

1,048

10,500
10,550
1,154

1,053

10,550
10,600
1,161

1,058

10,600
10,650
1,169

1,063

10,650
10,700
1,176

1,068

10,700
10,750
1,184

1,073

10,750
10,800
1,191

1,078

10,800
10,850
1,199

1,083

10,850
10,900
1,206

1,088

10,900
10,950
1,214

1,093

10,950
11,000
1,221

1,098

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

11,000
11,050
1,229

1,103

11,050
11,100
1,236

1,108

11,100
11,150
1,244

1,113

11,150
11,200
1,251

1,118

11,200
11,250
1,259

1,123

11,250
11,300
1,266

1,128

11,300
11,350
1,274

1,133

11,350
11,400
1,281

1,138

11,400
11,450
1,289

1,143

11,450
11,500
1,296

1,148

11,500
11,550
1,304

1,153

11,550
11,600
1,311

1,158

11,600
11,650
1,319

1,163

11,650
11,700
1,326

1,168

11,700
11,750
1,334

1,173

11,750
11,800
1,341

1,178

11,800
11,850
1,349

1,183

11,850
11,900
1,356

1,188

11,900
11,950
1,364

1,193

11,950
12,000
1,371

1,198

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

12,000
12,050
1,379

1,203

12,050
12,100
1,386

1,208

12,100
12,150
1,394

1,213

12,150
12,200
1,401

1,218

12,200
12,250
1,409

1,223

12,250
12,300
1,416

1,228

12,300
12,350
1,424

1,233

12,350
12,400
1,431

1,238

12,400
12,450
1,439

1,243

12,450
12,500
1,446

1,248

12,500
12,550
1,454

1,253

12,550
12,600
1,461

1,258

12,600
12,650
1,469

1,263

12,650
12,700
1,476

1,268

12,700
12,750
1,484

1,273

12,750
12,800
1,491

1,278

12,800
12,850
1,499

1,283

12,850
12,900
1,506

1,288

12,900
12,950
1,514

1,293

12,950
13,000
1,521

1,298

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

13,000
13,050
1,529

1,303

13,050
13,100
1,536

1,308

13,100
13,150
1,544

1,313

13,150
13,200
1,551

1,318

13,200
13,250
1,559

1,323

13,250
13,300
1,566

1,328

13,300
13,350
1,574

1,333

13,350
13,400
1,581

1,338

13,400
13,450
1,589

1,343

13,450
13,500
1,596

1,348

13,500
13,550
1,604

1,353

13,550
13,600
1,611

1,358

13,600
13,650
1,619

1,363

13,650
13,700
1,626

1,368

13,700
13,750
1,634

1,373

13,750
13,800
1,641

1,378

13,800
13,850
1,649

1,383

13,850
13,900
1,656

1,388

13,900
13,950
1,664

1,393

13,950
14,000
1,671

1,398

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

14,000
14,050
1,679

1,403

14,050
14,100
1,686

1,408

14,100
14,150
1,694

1,413

14,150
14,200
1,701

1,418

14,200
14,250
1,709

1,423

14,250
14,300
1,716

1,428

14,300
14,350
1,724

1,433

14,350
14,400
1,731

1,438

14,400
14,450
1,739

1,443

14,450
14,500
1,746

1,448

14,500
14,550
1,754

1,453

14,550
14,600
1,761

1,458

14,600
14,650
1,769

1,463

14,650
14,700
1,776

1,468

14,700
14,750
1,784

1,473

14,750
14,800
1,791

1,478

14,800
14,850
1,799

1,483

14,850
14,900
1,806

1,488

14,900
14,950
1,814

1,493

14,950
15,000
1,821

1,498

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

15,000
15,050
1,829

1,503

15,050
15,100
1,836

1,508

15,100
15,150
1,844

1,513

15,150
15,200
1,851

1,518

15,200
15,250
1,859

1,523

15,250
15,300
1,866

1,528

15,300
15,350
1,874

1,533

15,350
15,400
1,881

1,538

15,400
15,450
1,889

1,543

15,450
15,500
1,896

1,548

15,500
15,550
1,904

1,553

15,550
15,600
1,911

1,558

15,600
15,650
1,919

1,563

15,650
15,700
1,926

1,568

15,700
15,750
1,934

1,573

15,750
15,800
1,941

1,578

15,800
15,850
1,949

1,583

15,850
15,900
1,956

1,588

15,900
15,950
1,964

1,593

15,950
16,000
1,971

1,598

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

16,000
16,050
1,979

1,603

16,050
16,100
1,986

1,608

16,100
16,150
1,994

1,613

16,150
16,200
2,001

1,618

16,200
16,250
2,009

1,623

16,250
16,300
2,016

1,628

16,300
16,350
2,024

1,633

16,350
16,400
2,031

1,638

16,400
16,450
2,039

1,643

16,450
16,500
2,046

1,648

16,500
16,550
2,054

1,653

16,550
16,600
2,061

1,658

16,600
16,650
2,069

1,663

16,650
16,700
2,076

1,668

16,700
16,750
2,084

1,673

16,750
16,800
2,091

1,678

16,800
16,850
2,099

1,683

16,850
16,900
2,106

1,688

16,900
16,950
2,114

1,693

16,950
17,000
2,121

1,698

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

17,000
17,050
2,129

1,704

17,050
17,100
2,136

1,711

17,100
17,150
2,144

1,719

17,150
17,200
2,151

1,726

17,200
17,250
2,159

1,734

17,250
17,300
2,166

1,741

17,300
17,350
2,174

1,749

17,350
17,400
2,181

1,756

17,400
17,450
2,189

1,764

17,450
17,500
2,196

1,771

17,500
17,550
2,204

1,779

17,550
17,600
2,211

1,786

17,600
17,650
2,219

1,794

17,650
17,700
2,226

1,801

17,700
17,750
2,234

1,809

17,750
17,800
2,241

1,816

17,800
17,850
2,249

1,824

17,850
17,900
2,256

1,831

17,900
17,950
2,264

1,839

17,950
18,000
2,271

1,846

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

18,000
18,050
2,279

1,854

18,050
18,100
2,286

1,861

18,100
18,150
2,294

1,869

18,150
18,200
2,301

1,876

18,200
18,250
2,309

1,884

18,250
18,300
2,316

1,891

18,300
18,350
2,324

1,899

18,350
18,400
2,331

1,906

18,400
18,450
2,339

1,914

18,450
18,500
2,346

1,921

18,500
18,550
2,354

1,929

18,550
18,600
2,361

1,936

18,600
18,650
2,369

1,944

18,650
18,700
2,376

1,951

18,700
18,750
2,384

1,959

18,750
18,800
2,391

1,966

18,800
18,850
2,399

1,974

18,850
18,900
2,406

1,981

18,900
18,950
2,414

1,989

18,950
19,000
2,421

1,996

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

19,000
19,050
2,429

2,004

19,050
19,100
2,436

2,011

19,100
19,150
2,444

2,019

19,150
19,200
2,451

2,026

19,200
19,250
2,459

2,034

19,250
19,300
2,466

2,041

19,300
19,350
2,474

2,049

19,350
19,400
2,481

2,056

19,400
19,450
2,489

2,064

19,450
19,500
2,496

2,071

19,500
19,550
2,504

2,079

19,550
19,600
2,511

2,086

19,600
19,650
2,519

2,094

19,650
19,700
2,526

2,101

19,700
19,750
2,534

2,109

19,750
19,800
2,541

2,116

19,800
19,850
2,549

2,124

19,850
19,900
2,556

2,131

19,900
19,950
2,564

2,139

19,950
20,000
2,571

2,146

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

20,000
20,050
2,579

2,154

20,050
20,100
2,586

2,161

20,100
20,150
2,594

2,169

20,150
20,200
2,601

2,176

20,200
20,250
2,609

2,184

20,250
20,300
2,616

2,191

20,300
20,350
2,624

2,199

20,350
20,400
2,631

2,206

20,400
20,450
2,639

2,214

20,450
20,500
2,646

2,221

20,500
20,550
2,654

2,229

20,550
20,600
2,661

2,236

20,600
20,650
2,669

2,244

20,650
20,700
2,676

2,251

20,700
20,750
2,684

2,259

20,750
20,800
2,691

2,266

20,800
20,850
2,699

2,274

20,850
20,900
2,706

2,281

20,900
20,950
2,714

2,289

20,950
21,000
2,721

2,296

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

21,000
21,050
2,729

2,304

21,050
21,100
2,736

2,311

21,100
21,150
2,744

2,319

21,150
21,200
2,751

2,326

21,200
21,250
2,759

2,334

21,250
21,300
2,766

2,341

21,300
21,350
2,774

2,349

21,350
21,400
2,781

2,356

21,400
21,450
2,789

2,364

21,450
21,500
2,796

2,371

21,500
21,550
2,804

2,379

21,550
21,600
2,811

2,386

21,600
21,650
2,819

2,394

21,650
21,700
2,826

2,401

21,700
21,750
2,834

2,409

21,750
21,800
2,841

2,416

21,800
21,850
2,849

2,424

21,850
21,900
2,856

2,431

21,900
21,950
2,864

2,439

21,950
22,000
2,871

2,446

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

22,000
22,050
2,879

2,454

22,050
22,100
2,886

2,461

22,100
22,150
2,894

2,469

22,150
22,200
2,901

2,476

22,200
22,250
2,909

2,484

22,250
22,300
2,916

2,491

22,300
22,350
2,924

2,499

22,350
22,400
2,931

2,506

22,400
22,450
2,939

2,514

22,450
22,500
2,946

2,521

22,500
22,550
2,954

2,529

22,550
22,600
2,961

2,536

22,600
22,650
2,969

2,544

22,650
22,700
2,976

2,551

22,700
22,750
2,984

2,559

22,750
22,800
2,991

2,566

22,800
22,850
2,999

2,574

22,850
22,900
3,006

2,581

22,900
22,950
3,014

2,589

22,950
23,000
3,021

2,596

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

23,000
23,050
3,029

2,604

23,050
23,100
3,036

2,611

23,100
23,150
3,044

2,619

23,150
23,200
3,051

2,626

23,200
23,250
3,059

2,634

23,250
23,300
3,066

2,641

23,300
23,350
3,074

2,649

23,350
23,400
3,081

2,656

23,400
23,450
3,089

2,664

23,450
23,500
3,096

2,671

23,500
23,550
3,104

2,679

23,550
23,600
3,111

2,686

23,600
23,650
3,119

2,694

23,650
23,700
3,126

2,701

23,700
23,750
3,134

2,709

23,750
23,800
3,141

2,716

23,800
23,850
3,149

2,724

23,850
23,900
3,156

2,731

23,900
23,950
3,164

2,739

23,950
24,000
3,171

2,746

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

24,000
24,050
3,179

2,754

24,050
24,100
3,186

2,761

24,100
24,150
3,194

2,769

24,150
24,200
3,201

2,776

24,200
24,250
3,209

2,784

24,250
24,300
3,216

2,791

24,300
24,350
3,224

2,799

24,350
24,400
3,231

2,806

24,400
24,450
3,239

2,814

24,450
24,500
3,246

2,821

24,500
24,550
3,254

2,829

24,550
24,600
3,261

2,836

24,600
24,650
3,269

2,844

24,650
24,700
3,276

2,851

24,700
24,750
3,284

2,859

24,750
24,800
3,291

2,866

24,800
24,850
3,299

2,874

24,850
24,900
3,306

2,881

24,900
24,950
3,314

2,889

24,950
25,000
3,321

2,896

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

25,000
25,050
3,329

2,904

25,050
25,100
3,336

2,911

25,100
25,150
3,344

2,919

25,150
25,200
3,351

2,926

25,200
25,250
3,359

2,934

25,250
25,300
3,366

2,941

25,300
25,350
3,374

2,949

25,350
25,400
3,381

2,956

25,400
25,450
3,389

2,964

25,450
25,500
3,396

2,971

25,500
25,550
3,404

2,979

25,550
25,600
3,411

2,986

25,600
25,650
3,419

2,994

25,650
25,700
3,426

3,001

25,700
25,750
3,434

3,009

25,750
25,800
3,441

3,016

25,800
25,850
3,449

3,024

25,850
25,900
3,456

3,031

25,900
25,950
3,464

3,039

25,950
26,000
3,471

3,046

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

26,000
26,050
3,479

3,054

26,050
26,100
3,486

3,061

26,100
26,150
3,494

3,069

26,150
26,200
3,501

3,076

26,200
26,250
3,509

3,084

26,250
26,300
3,516

3,091

26,300
26,350
3,524

3,099

26,350
26,400
3,531

3,106

26,400
26,450
3,539

3,114

26,450
26,500
3,546

3,121

26,500
26,550
3,554

3,129

26,550
26,600
3,561

3,136

26,600
26,650
3,569

3,144

26,650
26,700
3,576

3,151

26,700
26,750
3,584

3,159

26,750
26,800
3,591

3,166

26,800
26,850
3,599

3,174

26,850
26,900
3,606

3,181

26,900
26,950
3,614

3,189

26,950
27,000
3,621

3,196

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

27,000
27,050
3,629

3,204

27,050
27,100
3,636

3,211

27,100
27,150
3,644

3,219

27,150
27,200
3,651

3,226

27,200
27,250
3,659

3,234

27,250
27,300
3,666

3,241

27,300
27,350
3,674

3,249

27,350
27,400
3,681

3,256

27,400
27,450
3,689

3,264

27,450
27,500
3,696

3,271

27,500
27,550
3,704

3,279

27,550
27,600
3,711

3,286

27,600
27,650
3,719

3,294

27,650
27,700
3,726

3,301

27,700
27,750
3,734

3,309

27,750
27,800
3,741

3,316

27,800
27,850
3,749

3,324

27,850
27,900
3,756

3,331

27,900
27,950
3,764

3,339

27,950
28,000
3,771

3,346

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

28,000
28,050
3,779

3,354

28,050
28,100
3,786

3,361

28,100
28,150
3,794

3,369

28,150
28,200
3,801

3,376

28,200
28,250
3,809

3,384

28,250
28,300
3,816

3,391

28,300
28,350
3,824

3,399

28,350
28,400
3,831

3,406

28,400
28,450
3,839

3,414

28,450
28,500
3,846

3,421

28,500
28,550
3,854

3,429

28,550
28,600
3,861

3,436

28,600
28,650
3,869

3,444

28,650
28,700
3,876

3,451

28,700
28,750
3,884

3,459

28,750
28,800
3,891

3,466

28,800
28,850
3,899

3,474

28,850
28,900
3,906

3,481

28,900
28,950
3,914

3,489

28,950
29,000
3,921

3,496

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

29,000
29,050
3,929

3,504

29,050
29,100
3,936

3,511

29,100
29,150
3,944

3,519

29,150
29,200
3,951

3,526

29,200
29,250
3,959

3,534

29,250
29,300
3,966

3,541

29,300
29,350
3,974

3,549

29,350
29,400
3,981

3,556

29,400
29,450
3,989

3,564

29,450
29,500
3,996

3,571

29,500
29,550
4,004

3,579

29,550
29,600
4,011

3,586

29,600
29,650
4,019

3,594

29,650
29,700
4,026

3,601

29,700
29,750
4,034

3,609

29,750
29,800
4,041

3,616

29,800
29,850
4,049

3,624

29,850
29,900
4,056

3,631

29,900
29,950
4,064

3,639

29,950
30,000
4,071

3,646

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

30,000
30,050
4,079

3,654

30,050
30,100
4,086

3,661

30,100
30,150
4,094

3,669

30,150
30,200
4,101

3,676

30,200
30,250
4,109

3,684

30,250
30,300
4,116

3,691

30,300
30,350
4,124

3,699

30,350
30,400
4,131

3,706

30,400
30,450
4,139

3,714

30,450
30,500
4,146

3,721

30,500
30,550
4,154

3,729

30,550
30,600
4,161

3,736

30,600
30,650
4,169

3,744

30,650
30,700
4,176

3,751

30,700
30,750
4,184

3,759

30,750
30,800
4,191

3,766

30,800
30,850
4,199

3,774

30,850
30,900
4,206

3,781

30,900
30,950
4,214

3,789

30,950
31,000
4,221

3,796

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

31,000
31,050
4,229

3,804

31,050
31,100
4,236

3,811

31,100
31,150
4,244

3,819

31,150
31,200
4,251

3,826

31,200
31,250
4,259

3,834

31,250
31,300
4,266

3,841

31,300
31,350
4,274

3,849

31,350
31,400
4,281

3,856

31,400
31,450
4,289

3,864

31,450
31,500
4,296

3,871

31,500
31,550
4,304

3,879

31,550
31,600
4,311

3,886

31,600
31,650
4,319

3,894

31,650
31,700
4,326

3,901

31,700
31,750
4,334

3,909

31,750
31,800
4,341

3,916

31,800
31,850
4,349

3,924

31,850
31,900
4,356

3,931

31,900
31,950
4,364

3,939

31,950
32,000
4,371

3,946

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

32,000
32,050
4,379

3,954

32,050
32,100
4,386

3,961

32,100
32,150
4,394

3,969

32,150
32,200
4,401

3,976

32,200
32,250
4,409

3,984

32,250
32,300
4,416

3,991

32,300
32,350
4,424

3,999

32,350
32,400
4,431

4,006

32,400
32,450
4,439

4,014

32,450
32,500
4,446

4,021

32,500
32,550
4,454

4,029

32,550
32,600
4,461

4,036

32,600
32,650
4,469

4,044

32,650
32,700
4,476

4,051

32,700
32,750
4,484

4,059

32,750
32,800
4,491

4,066

32,800
32,850
4,499

4,074

32,850
32,900
4,506

4,081

32,900
32,950
4,514

4,089

32,950
33,000
4,521

4,096

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

33,000
33,050
4,529

4,104

33,050
33,100
4,536

4,111

33,100
33,150
4,544

4,119

33,150
33,200
4,551

4,126

33,200
33,250
4,559

4,134

33,250
33,300
4,566

4,141

33,300
33,350
4,574

4,149

33,350
33,400
4,581

4,156

33,400
33,450
4,589

4,164

33,450
33,500
4,596

4,171

33,500
33,550
4,604

4,179

33,550
33,600
4,611

4,186

33,600
33,650
4,619

4,194

33,650
33,700
4,626

4,201

33,700
33,750
4,634

4,209

33,750
33,800
4,641

4,216

33,800
33,850
4,649

4,224

33,850
33,900
4,656

4,231

33,900
33,950
4,664

4,239

33,950
34,000
4,671

4,246

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

34,000
34,050
4,679

4,254

34,050
34,100
4,686

4,261

34,100
34,150
4,694

4,269

34,150
34,200
4,701

4,276

34,200
34,250
4,709

4,284

34,250
34,300
4,716

4,291

34,300
34,350
4,724

4,299

34,350
34,400
4,731

4,306

34,400
34,450
4,739

4,314

34,450
34,500
4,746

4,321

34,500
34,550
4,756

4,329

34,550
34,600
4,769

4,336

34,600
34,650
4,781

4,344

34,650
34,700
4,794

4,351

34,700
34,750
4,806

4,359

34,750
34,800
4,819

4,366

34,800
34,850
4,831

4,374

34,850
34,900
4,844

4,381

34,900
34,950
4,856

4,389

34,950
35,000
4,869

4,396

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

35,000
35,050
4,881

4,404

35,050
35,100
4,894

4,411

35,100
35,150
4,906

4,419

35,150
35,200
4,919

4,426

35,200
35,250
4,931

4,434

35,250
35,300
4,944

4,441

35,300
35,350
4,956

4,449

35,350
35,400
4,969

4,456

35,400
35,450
4,981

4,464

35,450
35,500
4,994

4,471

35,500
35,550
5,006

4,479

35,550
35,600
5,019

4,486

35,600
35,650
5,031

4,494

35,650
35,700
5,044

4,501

35,700
35,750
5,056

4,509

35,750
35,800
5,069

4,516

35,800
35,850
5,081

4,524

35,850
35,900
5,094

4,531

35,900
35,950
5,106

4,539

35,950
36,000
5,119

4,546

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

36,000
36,050
5,131

4,554

36,050
36,100
5,144

4,561

36,100
36,150
5,156

4,569

36,150
36,200
5,169

4,576

36,200
36,250
5,181

4,584

36,250
36,300
5,194

4,591

36,300
36,350
5,206

4,599

36,350
36,400
5,219

4,606

36,400
36,450
5,231

4,614

36,450
36,500
5,244

4,621

36,500
36,550
5,256

4,629

36,550
36,600
5,269

4,636

36,600
36,650
5,281

4,644

36,650
36,700
5,294

4,651

36,700
36,750
5,306

4,659

36,750
36,800
5,319

4,666

36,800
36,850
5,331

4,674

36,850
36,900
5,344

4,681

36,900
36,950
5,356

4,689

36,950
37,000
5,369

4,696

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

37,000
37,050
5,381

4,704

37,050
37,100
5,394

4,711

37,100
37,150
5,406

4,719

37,150
37,200
5,419

4,726

37,200
37,250
5,431

4,734

37,250
37,300
5,444

4,741

37,300
37,350
5,456

4,749

37,350
37,400
5,469

4,756

37,400
37,450
5,481

4,764

37,450
37,500
5,494

4,771

37,500
37,550
5,506

4,779

37,550
37,600
5,519

4,786

37,600
37,650
5,531

4,794

37,650
37,700
5,544

4,801

37,700
37,750
5,556

4,809

37,750
37,800
5,569

4,816

37,800
37,850
5,581

4,824

37,850
37,900
5,594

4,831

37,900
37,950
5,606

4,839

37,950
38,000
5,619

4,846

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

38,000
38,050
5,631

4,854

38,050
38,100
5,644

4,861

38,100
38,150
5,656

4,869

38,150
38,200
5,669

4,876

38,200
38,250
5,681

4,884

38,250
38,300
5,694

4,891

38,300
38,350
5,706

4,899

38,350
38,400
5,719

4,906

38,400
38,450
5,731

4,914

38,450
38,500
5,744

4,921

38,500
38,550
5,756

4,929

38,550
38,600
5,769

4,936

38,600
38,650
5,781

4,944

38,650
38,700
5,794

4,951

38,700
38,750
5,806

4,959

38,750
38,800
5,819

4,966

38,800
38,850
5,831

4,974

38,850
38,900
5,844

4,981

38,900
38,950
5,856

4,989

38,950
39,000
5,869

4,996

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

39,000
39,050
5,881

5,004

39,050
39,100
5,894

5,011

39,100
39,150
5,906

5,019

39,150
39,200
5,919

5,026

39,200
39,250
5,931

5,034

39,250
39,300
5,944

5,041

39,300
39,350
5,956

5,049

39,350
39,400
5,969

5,056

39,400
39,450
5,981

5,064

39,450
39,500
5,994

5,071

39,500
39,550
6,006

5,079

39,550
39,600
6,019

5,086

39,600
39,650
6,031

5,094

39,650
39,700
6,044

5,101

39,700
39,750
6,056

5,109

39,750
39,800
6,069

5,116

39,800
39,850
6,081

5,124

39,850
39,900
6,094

5,131

39,900
39,950
6,106

5,139

39,950
40,000
6,119

5,146

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

40,000
40,050
6,131

5,154

40,050
40,100
6,144

5,161

40,100
40,150
6,156

5,169

40,150
40,200
6,169

5,176

40,200
40,250
6,181

5,184

40,250
40,300
6,194

5,191

40,300
40,350
6,206

5,199

40,350
40,400
6,219

5,206

40,400
40,450
6,231

5,214

40,450
40,500
6,244

5,221

40,500
40,550
6,256

5,229

40,550
40,600
6,269

5,236

40,600
40,650
6,281

5,244

40,650
40,700
6,294

5,251

40,700
40,750
6,306

5,259

40,750
40,800
6,319

5,266

40,800
40,850
6,331

5,274

40,850
40,900
6,344

5,281

40,900
40,950
6,356

5,289

40,950
41,000
6,369

5,296

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

41,000
41,050
6,381

5,304

41,050
41,100
6,394

5,311

41,100
41,150
6,406

5,319

41,150
41,200
6,419

5,326

41,200
41,250
6,431

5,334

41,250
41,300
6,444

5,341

41,300
41,350
6,456

5,349

41,350
41,400
6,469

5,356

41,400
41,450
6,481

5,364

41,450
41,500
6,494

5,371

41,500
41,550
6,506

5,379

41,550
41,600
6,519

5,386

41,600
41,650
6,531

5,394

41,650
41,700
6,544

5,401

41,700
41,750
6,556

5,409

41,750
41,800
6,569

5,416

41,800
41,850
6,581

5,424

41,850
41,900
6,594

5,431

41,900
41,950
6,606

5,439

41,950
42,000
6,619

5,446

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

42,000
42,050
6,631

5,454

42,050
42,100
6,644

5,461

42,100
42,150
6,656

5,469

42,150
42,200
6,669

5,476

42,200
42,250
6,681

5,484

42,250
42,300
6,694

5,491

42,300
42,350
6,706

5,499

42,350
42,400
6,719

5,506

42,400
42,450
6,731

5,514

42,450
42,500
6,744

5,521

42,500
42,550
6,756

5,529

42,550
42,600
6,769

5,536

42,600
42,650
6,781

5,544

42,650
42,700
6,794

5,551

42,700
42,750
6,806

5,559

42,750
42,800
6,819

5,566

42,800
42,850
6,831

5,574

42,850
42,900
6,844

5,581

42,900
42,950
6,856

5,589

42,950
43,000
6,869

5,596

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

43,000
43,050
6,881

5,604

43,050
43,100
6,894

5,611

43,100
43,150
6,906

5,619

43,150
43,200
6,919

5,626

43,200
43,250
6,931

5,634

43,250
43,300
6,944

5,641

43,300
43,350
6,956

5,649

43,350
43,400
6,969

5,656

43,400
43,450
6,981

5,664

43,450
43,500
6,994

5,671

43,500
43,550
7,006

5,679

43,550
43,600
7,019

5,686

43,600
43,650
7,031

5,694

43,650
43,700
7,044

5,701

43,700
43,750
7,056

5,709

43,750
43,800
7,069

5,716

43,800
43,850
7,081

5,724

43,850
43,900
7,094

5,731

43,900
43,950
7,106

5,739

43,950
44,000
7,119

5,746

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

44,000
44,050
7,131

5,754

44,050
44,100
7,144

5,761

44,100
44,150
7,156

5,769

44,150
44,200
7,169

5,776

44,200
44,250
7,181

5,784

44,250
44,300
7,194

5,791

44,300
44,350
7,206

5,799

44,350
44,400
7,219

5,806

44,400
44,450
7,231

5,814

44,450
44,500
7,244

5,821

44,500
44,550
7,256

5,829

44,550
44,600
7,269

5,836

44,600
44,650
7,281

5,844

44,650
44,700
7,294

5,851

44,700
44,750
7,306

5,859

44,750
44,800
7,319

5,866

44,800
44,850
7,331

5,874

44,850
44,900
7,344

5,881

44,900
44,950
7,356

5,889

44,950
45,000
7,369

5,896

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

45,000
45,050
7,381

5,904

45,050
45,100
7,394

5,911

45,100
45,150
7,406

5,919

45,150
45,200
7,419

5,926

45,200
45,250
7,431

5,934

45,250
45,300
7,444

5,941

45,300
45,350
7,456

5,949

45,350
45,400
7,469

5,956

45,400
45,450
7,481

5,964

45,450
45,500
7,494

5,971

45,500
45,550
7,506

5,979

45,550
45,600
7,519

5,986

45,600
45,650
7,531

5,994

45,650
45,700
7,544

6,001

45,700
45,750
7,556

6,009

45,750
45,800
7,569

6,016

45,800
45,850
7,581

6,024

45,850
45,900
7,594

6,031

45,900
45,950
7,606

6,039

45,950
46,000
7,619

6,046

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

46,000
46,050
7,631

6,054

46,050
46,100
7,644

6,061

46,100
46,150
7,656

6,069

46,150
46,200
7,669

6,076

46,200
46,250
7,681

6,084

46,250
46,300
7,694

6,091

46,300
46,350
7,706

6,099

46,350
46,400
7,719

6,106

46,400
46,450
7,731

6,114

46,450
46,500
7,744

6,121

46,500
46,550
7,756

6,129

46,550
46,600
7,769

6,136

46,600
46,650
7,781

6,144

46,650
46,700
7,794

6,151

46,700
46,750
7,806

6,159

46,750
46,800
7,819

6,166

46,800
46,850
7,831

6,174

46,850
46,900
7,844

6,181

46,900
46,950
7,856

6,189

46,950
47,000
7,869

6,196

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

47,000
47,050
7,881

6,204

47,050
47,100
7,894

6,211

47,100
47,150
7,906

6,219

47,150
47,200
7,919

6,226

47,200
47,250
7,931

6,234

47,250
47,300
7,944

6,241

47,300
47,350
7,956

6,249

47,350
47,400
7,969

6,256

47,400
47,450
7,981

6,264

47,450
47,500
7,994

6,271

47,500
47,550
8,006

6,279

47,550
47,600
8,019

6,286

47,600
47,650
8,031

6,294

47,650
47,700
8,044

6,301

47,700
47,750
8,056

6,309

47,750
47,800
8,069

6,316

47,800
47,850
8,081

6,324

47,850
47,900
8,094

6,331

47,900
47,950
8,106

6,339

47,950
48,000
8,119

6,346

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

48,000
48,050
8,131

6,354

48,050
48,100
8,144

6,361

48,100
48,150
8,156

6,369

48,150
48,200
8,169

6,376

48,200
48,250
8,181

6,384

48,250
48,300
8,194

6,391

48,300
48,350
8,206

6,399

48,350
48,400
8,219

6,406

48,400
48,450
8,231

6,414

48,450
48,500
8,244

6,421

48,500
48,550
8,256

6,429

48,550
48,600
8,269

6,436

48,600
48,650
8,281

6,444

48,650
48,700
8,294

6,451

48,700
48,750
8,306

6,459

48,750
48,800
8,319

6,466

48,800
48,850
8,331

6,474

48,850
48,900
8,344

6,481

48,900
48,950
8,356

6,489

48,950
49,000
8,369

6,496

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

49,000
49,050
8,381

6,504

49,050
49,100
8,394

6,511

49,100
49,150
8,406

6,519

49,150
49,200
8,419

6,526

49,200
49,250
8,431

6,534

49,250
49,300
8,444

6,541

49,300
49,350
8,456

6,549

49,350
49,400
8,469

6,556

49,400
49,450
8,481

6,564

49,450
49,500
8,494

6,571

49,500
49,550
8,506

6,579

49,550
49,600
8,519

6,586

49,600
49,650
8,531

6,594

49,650
49,700
8,544

6,601

49,700
49,750
8,556

6,609

49,750
49,800
8,569

6,616

49,800
49,850
8,581

6,624

49,850
49,900
8,594

6,631

49,900
49,950
8,606

6,639

49,950
50,000
8,619

6,646

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

50,000
50,050
8,631

6,654

50,050
50,100
8,644

6,661

50,100
50,150
8,656

6,669

50,150
50,200
8,669

6,676

50,200
50,250
8,681

6,684

50,250
50,300
8,694

6,691

50,300
50,350
8,706

6,699

50,350
50,400
8,719

6,706

50,400
50,450
8,731

6,714

50,450
50,500
8,744

6,721

50,500
50,550
8,756

6,729

50,550
50,600
8,769

6,736

50,600
50,650
8,781

6,744

50,650
50,700
8,794

6,751

50,700
50,750
8,806

6,759

50,750
50,800
8,819

6,766

50,800
50,850
8,831

6,774

50,850
50,900
8,844

6,781

50,900
50,950
8,856

6,789

50,950
51,000
8,869

6,796

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

51,000
51,050
8,881

6,804

51,050
51,100
8,894

6,811

51,100
51,150
8,906

6,819

51,150
51,200
8,919

6,826

51,200
51,250
8,931

6,834

51,250
51,300
8,944

6,841

51,300
51,350
8,956

6,849

51,350
51,400
8,969

6,856

51,400
51,450
8,981

6,864

51,450
51,500
8,994

6,871

51,500
51,550
9,006

6,879

51,550
51,600
9,019

6,886

51,600
51,650
9,031

6,894

51,650
51,700
9,044

6,901

51,700
51,750
9,056

6,909

51,750
51,800
9,069

6,916

51,800
51,850
9,081

6,924

51,850
51,900
9,094

6,931

51,900
51,950
9,106

6,939

51,950
52,000
9,119

6,946

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

52,000
52,050
9,131

6,954

52,050
52,100
9,144

6,961

52,100
52,150
9,156

6,969

52,150
52,200
9,169

6,976

52,200
52,250
9,181

6,984

52,250
52,300
9,194

6,991

52,300
52,350
9,206

6,999

52,350
52,400
9,219

7,006

52,400
52,450
9,231

7,014

52,450
52,500
9,244

7,021

52,500
52,550
9,256

7,029

52,550
52,600
9,269

7,036

52,600
52,650
9,281

7,044

52,650
52,700
9,294

7,051

52,700
52,750
9,306

7,059

52,750
52,800
9,319

7,066

52,800
52,850
9,331

7,074

52,850
52,900
9,344

7,081

52,900
52,950
9,356

7,089

52,950
53,000
9,369

7,096

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

53,000
53,050
9,381

7,104

53,050
53,100
9,394

7,111

53,100
53,150
9,406

7,119

53,150
53,200
9,419

7,126

53,200
53,250
9,431

7,134

53,250
53,300
9,444

7,141

53,300
53,350
9,456

7,149

53,350
53,400
9,469

7,156

53,400
53,450
9,481

7,164

53,450
53,500
9,494

7,171

53,500
53,550
9,506

7,179

53,550
53,600
9,519

7,186

53,600
53,650
9,531

7,194

53,650
53,700
9,544

7,201

53,700
53,750
9,556

7,209

53,750
53,800
9,569

7,216

53,800
53,850
9,581

7,224

53,850
53,900
9,594

7,231

53,900
53,950
9,606

7,239

53,950
54,000
9,619

7,246

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

54,000
54,050
9,631

7,254

54,050
54,100
9,644

7,261

54,100
54,150
9,656

7,269

54,150
54,200
9,669

7,276

54,200
54,250
9,681

7,284

54,250
54,300
9,694

7,291

54,300
54,350
9,706

7,299

54,350
54,400
9,719

7,306

54,400
54,450
9,731

7,314

54,450
54,500
9,744

7,321

54,500
54,550
9,756

7,329

54,550
54,600
9,769

7,336

54,600
54,650
9,781

7,344

54,650
54,700
9,794

7,351

54,700
54,750
9,806

7,359

54,750
54,800
9,819

7,366

54,800
54,850
9,831

7,374

54,850
54,900
9,844

7,381

54,900
54,950
9,856

7,389

54,950
55,000
9,869

7,396

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

55,000
55,050
9,881

7,404

55,050
55,100
9,894

7,411

55,100
55,150
9,906

7,419

55,150
55,200
9,919

7,426

55,200
55,250
9,931

7,434

55,250
55,300
9,944

7,441

55,300
55,350
9,956

7,449

55,350
55,400
9,969

7,456

55,400
55,450
9,981

7,464

55,450
55,500
9,994

7,471

55,500
55,550
10,006

7,479

55,550
55,600
10,019

7,486

55,600
55,650
10,031

7,494

55,650
55,700
10,044

7,501

55,700
55,750
10,056

7,509

55,750
55,800
10,069

7,516

55,800
55,850
10,081

7,524

55,850
55,900
10,094

7,531

55,900
55,950
10,106

7,539

55,950
56,000
10,119

7,546

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

56,000
56,050
10,131

7,554

56,050
56,100
10,144

7,561

56,100
56,150
10,156

7,569

56,150
56,200
10,169

7,576

56,200
56,250
10,181

7,584

56,250
56,300
10,194

7,591

56,300
56,350
10,206

7,599

56,350
56,400
10,219

7,606

56,400
56,450
10,231

7,614

56,450
56,500
10,244

7,621

56,500
56,550
10,256

7,629

56,550
56,600
10,269

7,636

56,600
56,650
10,281

7,644

56,650
56,700
10,294

7,651

56,700
56,750
10,306

7,659

56,750
56,800
10,319

7,666

56,800
56,850
10,331

7,674

56,850
56,900
10,344

7,681

56,900
56,950
10,356

7,689

56,950
57,000
10,369

7,696

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

57,000
57,050
10,381

7,704

57,050
57,100
10,394

7,711

57,100
57,150
10,406

7,719

57,150
57,200
10,419

7,726

57,200
57,250
10,431

7,734

57,250
57,300
10,444

7,741

57,300
57,350
10,456

7,749

57,350
57,400
10,469

7,756

57,400
57,450
10,481

7,764

57,450
57,500
10,494

7,771

57,500
57,550
10,506

7,779

57,550
57,600
10,519

7,786

57,600
57,650
10,531

7,794

57,650
57,700
10,544

7,801

57,700
57,750
10,556

7,809

57,750
57,800
10,569

7,816

57,800
57,850
10,581

7,824

57,850
57,900
10,594

7,831

57,900
57,950
10,606

7,839

57,950
58,000
10,619

7,846

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

58,000
58,050
10,631

7,854

58,050
58,100
10,644

7,861

58,100
58,150
10,656

7,869

58,150
58,200
10,669

7,876

58,200
58,250
10,681

7,884

58,250
58,300
10,694

7,891

58,300
58,350
10,706

7,899

58,350
58,400
10,719

7,906

58,400
58,450
10,731

7,914

58,450
58,500
10,744

7,921

58,500
58,550
10,756

7,929

58,550
58,600
10,769

7,936

58,600
58,650
10,781

7,944

58,650
58,700
10,794

7,951

58,700
58,750
10,806

7,959

58,750
58,800
10,819

7,966

58,800
58,850
10,831

7,974

58,850
58,900
10,844

7,981

58,900
58,950
10,856

7,989

58,950
59,000
10,869

7,996

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

59,000
59,050
10,881

8,004

59,050
59,100
10,894

8,011

59,100
59,150
10,906

8,019

59,150
59,200
10,919

8,026

59,200
59,250
10,931

8,034

59,250
59,300
10,944

8,041

59,300
59,350
10,956

8,049

59,350
59,400
10,969

8,056

59,400
59,450
10,981

8,064

59,450
59,500
10,994

8,071

59,500
59,550
11,006

8,079

59,550
59,600
11,019

8,086

59,600
59,650
11,031

8,094

59,650
59,700
11,044

8,101

59,700
59,750
11,056

8,109

59,750
59,800
11,069

8,116

59,800
59,850
11,081

8,124

59,850
59,900
11,094

8,131

59,900
59,950
11,106

8,139

59,950
60,000
11,119

8,146

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

60,000
60,050
11,131

8,154

60,050
60,100
11,144

8,161

60,100
60,150
11,156

8,169

60,150
60,200
11,169

8,176

60,200
60,250
11,181

8,184

60,250
60,300
11,194

8,191

60,300
60,350
11,206

8,199

60,350
60,400
11,219

8,206

60,400
60,450
11,231

8,214

60,450
60,500
11,244

8,221

60,500
60,550
11,256

8,229

60,550
60,600
11,269

8,236

60,600
60,650
11,281

8,244

60,650
60,700
11,294

8,251

60,700
60,750
11,306

8,259

60,750
60,800
11,319

8,266

60,800
60,850
11,331

8,274

60,850
60,900
11,344

8,281

60,900
60,950
11,356

8,289

60,950
61,000
11,369

8,296

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

61,000
61,050
11,381

8,304

61,050
61,100
11,394

8,311

61,100
61,150
11,406

8,319

61,150
61,200
11,419

8,326

61,200
61,250
11,431

8,334

61,250
61,300
11,444

8,341

61,300
61,350
11,456

8,349

61,350
61,400
11,469

8,356

61,400
61,450
11,481

8,364

61,450
61,500
11,494

8,371

61,500
61,550
11,506

8,379

61,550
61,600
11,519

8,386

61,600
61,650
11,531

8,394

61,650
61,700
11,544

8,401

61,700
61,750
11,556

8,409

61,750
61,800
11,569

8,416

61,800
61,850
11,581

8,424

61,850
61,900
11,594

8,431

61,900
61,950
11,606

8,439

61,950
62,000
11,619

8,446

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

62,000
62,050
11,631

8,454

62,050
62,100
11,644

8,461

62,100
62,150
11,656

8,469

62,150
62,200
11,669

8,476

62,200
62,250
11,681

8,484

62,250
62,300
11,694

8,491

62,300
62,350
11,706

8,499

62,350
62,400
11,719

8,506

62,400
62,450
11,731

8,514

62,450
62,500
11,744

8,521

62,500
62,550
11,756

8,529

62,550
62,600
11,769

8,536

62,600
62,650
11,781

8,544

62,650
62,700
11,794

8,551

62,700
62,750
11,806

8,559

62,750
62,800
11,819

8,566

62,800
62,850
11,831

8,574

62,850
62,900
11,844

8,581

62,900
62,950
11,856

8,589

62,950
63,000
11,869

8,596

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

63,000
63,050
11,881

8,604

63,050
63,100
11,894

8,611

63,100
63,150
11,906

8,619

63,150
63,200
11,919

8,626

63,200
63,250
11,931

8,634

63,250
63,300
11,944

8,641

63,300
63,350
11,956

8,649

63,350
63,400
11,969

8,656

63,400
63,450
11,981

8,664

63,450
63,500
11,994

8,671

63,500
63,550
12,006

8,679

63,550
63,600
12,019

8,686

63,600
63,650
12,031

8,694

63,650
63,700
12,044

8,701

63,700
63,750
12,056

8,709

63,750
63,800
12,069

8,716

63,800
63,850
12,081

8,724

63,850
63,900
12,094

8,731

63,900
63,950
12,106

8,739

63,950
64,000
12,119

8,746

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

64,000
64,050
12,131

8,754

64,050
64,100
12,144

8,761

64,100
64,150
12,156

8,769

64,150
64,200
12,169

8,776

64,200
64,250
12,181

8,784

64,250
64,300
12,194

8,791

64,300
64,350
12,206

8,799

64,350
64,400
12,219

8,806

64,400
64,450
12,231

8,814

64,450
64,500
12,244

8,821

64,500
64,550
12,256

8,829

64,550
64,600
12,269

8,836

64,600
64,650
12,281

8,844

64,650
64,700
12,294

8,851

64,700
64,750
12,306

8,859

64,750
64,800
12,319

8,866

64,800
64,850
12,331

8,874

64,850
64,900
12,344

8,881

64,900
64,950
12,356

8,889

64,950
65,000
12,369

8,896

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

65,000
65,050
12,381

8,904

65,050
65,100
12,394

8,911

65,100
65,150
12,406

8,919

65,150
65,200
12,419

8,926

65,200
65,250
12,431

8,934

65,250
65,300
12,444

8,941

65,300
65,350
12,456

8,949

65,350
65,400
12,469

8,956

65,400
65,450
12,481

8,964

65,450
65,500
12,494

8,971

65,500
65,550
12,506

8,979

65,550
65,600
12,519

8,986

65,600
65,650
12,531

8,994

65,650
65,700
12,544

9,001

65,700
65,750
12,556

9,009

65,750
65,800
12,569

9,016

65,800
65,850
12,581

9,024

65,850
65,900
12,594

9,031

65,900
65,950
12,606

9,039

65,950
66,000
12,619

9,046

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

66,000
66,050
12,631

9,054

66,050
66,100
12,644

9,061

66,100
66,150
12,656

9,069

66,150
66,200
12,669

9,076

66,200
66,250
12,681

9,084

66,250
66,300
12,694

9,091

66,300
66,350
12,706

9,099

66,350
66,400
12,719

9,106

66,400
66,450
12,731

9,114

66,450
66,500
12,744

9,121

66,500
66,550
12,756

9,129

66,550
66,600
12,769

9,136

66,600
66,650
12,781

9,144

66,650
66,700
12,794

9,151

66,700
66,750
12,806

9,159

66,750
66,800
12,819

9,166

66,800
66,850
12,831

9,174

66,850
66,900
12,844

9,181

66,900
66,950
12,856

9,189

66,950
67,000
12,869

9,196

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

67,000
67,050
12,881

9,204

67,050
67,100
12,894

9,211

67,100
67,150
12,906

9,219

67,150
67,200
12,919

9,226

67,200
67,250
12,931

9,234

67,250
67,300
12,944

9,241

67,300
67,350
12,956

9,249

67,350
67,400
12,969

9,256

67,400
67,450
12,981

9,264

67,450
67,500
12,994

9,271

67,500
67,550
13,006

9,279

67,550
67,600
13,019

9,286

67,600
67,650
13,031

9,294

67,650
67,700
13,044

9,301

67,700
67,750
13,056

9,309

67,750
67,800
13,069

9,316

67,800
67,850
13,081

9,324

67,850
67,900
13,094

9,331

67,900
67,950
13,106

9,339

67,950
68,000
13,119

9,346

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

68,000
68,050
13,131

9,354

68,050
68,100
13,144

9,361

68,100
68,150
13,156

9,369

68,150
68,200
13,169

9,376

68,200
68,250
13,181

9,384

68,250
68,300
13,194

9,391

68,300
68,350
13,206

9,399

68,350
68,400
13,219

9,406

68,400
68,450
13,231

9,414

68,450
68,500
13,244

9,421

68,500
68,550
13,256

9,429

68,550
68,600
13,269

9,436

68,600
68,650
13,281

9,444

68,650
68,700
13,294

9,451

68,700
68,750
13,306

9,459

68,750
68,800
13,319

9,466

68,800
68,850
13,331

9,474

68,850
68,900
13,344

9,481

68,900
68,950
13,356

9,489

68,950
69,000
13,369

9,496

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

69,000
69,050
13,381

9,506

69,050
69,100
13,394

9,519

69,100
69,150
13,406

9,531

69,150
69,200
13,419

9,544

69,200
69,250
13,431

9,556

69,250
69,300
13,444

9,569

69,300
69,350
13,456

9,581

69,350
69,400
13,469

9,594

69,400
69,450
13,481

9,606

69,450
69,500
13,494

9,619

69,500
69,550
13,506

9,631

69,550
69,600
13,519

9,644

69,600
69,650
13,531

9,656

69,650
69,700
13,544

9,669

69,700
69,750
13,556

9,681

69,750
69,800
13,569

9,694

69,800
69,850
13,581

9,706

69,850
69,900
13,594

9,719

69,900
69,950
13,606

9,731

69,950
70,000
13,619

9,744

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

70,000
70,050
13,631

9,756

70,050
70,100
13,644

9,769

70,100
70,150
13,656

9,781

70,150
70,200
13,669

9,794

70,200
70,250
13,681

9,806

70,250
70,300
13,694

9,819

70,300
70,350
13,706

9,831

70,350
70,400
13,719

9,844

70,400
70,450
13,731

9,856

70,450
70,500
13,744

9,869

70,500
70,550
13,756

9,881

70,550
70,600
13,769

9,894

70,600
70,650
13,781

9,906

70,650
70,700
13,794

9,919

70,700
70,750
13,806

9,931

70,750
70,800
13,819

9,944

70,800
70,850
13,831

9,956

70,850
70,900
13,844

9,969

70,900
70,950
13,856

9,981

70,950
71,000
13,869

9,994

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

71,000
71,050
13,881

10,006

71,050
71,100
13,894

10,019

71,100
71,150
13,906

10,031

71,150
71,200
13,919

10,044

71,200
71,250
13,931

10,056

71,250
71,300
13,944

10,069

71,300
71,350
13,956

10,081

71,350
71,400
13,969

10,094

71,400
71,450
13,981

10,106

71,450
71,500
13,994

10,119

71,500
71,550
14,006

10,131

71,550
71,600
14,019

10,144

71,600
71,650
14,031

10,156

71,650
71,700
14,044

10,169

71,700
71,750
14,056

10,181

71,750
71,800
14,069

10,194

71,800
71,850
14,081

10,206

71,850
71,900
14,094

10,219

71,900
71,950
14,106

10,231

71,950
72,000
14,119

10,244

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

72,000
72,050
14,131

10,256

72,050
72,100
14,144

10,269

72,100
72,150
14,156

10,281

72,150
72,200
14,169

10,294

72,200
72,250
14,181

10,306

72,250
72,300
14,194

10,319

72,300
72,350
14,206

10,331

72,350
72,400
14,219

10,344

72,400
72,450
14,231

10,356

72,450
72,500
14,244

10,369

72,500
72,550
14,256

10,381

72,550
72,600
14,269

10,394

72,600
72,650
14,281

10,406

72,650
72,700
14,294

10,419

72,700
72,750
14,306

10,431

72,750
72,800
14,319

10,444

72,800
72,850
14,331

10,456

72,850
72,900
14,344

10,469

72,900
72,950
14,356

10,481

72,950
73,000
14,369

10,494

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

73,000
73,050
14,381

10,506

73,050
73,100
14,394

10,519

73,100
73,150
14,406

10,531

73,150
73,200
14,419

10,544

73,200
73,250
14,431

10,556

73,250
73,300
14,444

10,569

73,300
73,350
14,456

10,581

73,350
73,400
14,469

10,594

73,400
73,450
14,481

10,606

73,450
73,500
14,494

10,619

73,500
73,550
14,506

10,631

73,550
73,600
14,519

10,644

73,600
73,650
14,531

10,656

73,650
73,700
14,544

10,669

73,700
73,750
14,556

10,681

73,750
73,800
14,569

10,694

73,800
73,850
14,581

10,706

73,850
73,900
14,594

10,719

73,900
73,950
14,606

10,731

73,950
74,000
14,619

10,744

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

74,000
74,050
14,631

10,756

74,050
74,100
14,644

10,769

74,100
74,150
14,656

10,781

74,150
74,200
14,669

10,794

74,200
74,250
14,681

10,806

74,250
74,300
14,694

10,819

74,300
74,350
14,706

10,831

74,350
74,400
14,719

10,844

74,400
74,450
14,731

10,856

74,450
74,500
14,744

10,869

74,500
74,550
14,756

10,881

74,550
74,600
14,769

10,894

74,600
74,650
14,781

10,906

74,650
74,700
14,794

10,919

74,700
74,750
14,806

10,931

74,750
74,800
14,819

10,944

74,800
74,850
14,831

10,956

74,850
74,900
14,844

10,969

74,900
74,950
14,856

10,981

74,950
75,000
14,869

10,994

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

75,000
75,050
14,881

11,006

75,050
75,100
14,894

11,019

75,100
75,150
14,906

11,031

75,150
75,200
14,919

11,044

75,200
75,250
14,931

11,056

75,250
75,300
14,944

11,069

75,300
75,350
14,956

11,081

75,350
75,400
14,969

11,094

75,400
75,450
14,981

11,106

75,450
75,500
14,994

11,119

75,500
75,550
15,006

11,131

75,550
75,600
15,019

11,144

75,600
75,650
15,031

11,156

75,650
75,700
15,044

11,169

75,700
75,750
15,056

11,181

75,750
75,800
15,069

11,194

75,800
75,850
15,081

11,206

75,850
75,900
15,094

11,219

75,900
75,950
15,106

11,231

75,950
76,000
15,119

11,244

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

76,000
76,050
15,131

11,256

76,050
76,100
15,144

11,269

76,100
76,150
15,156

11,281

76,150
76,200
15,169

11,294

76,200
76,250
15,181

11,306

76,250
76,300
15,194

11,319

76,300
76,350
15,206

11,331

76,350
76,400
15,219

11,344

76,400
76,450
15,231

11,356

76,450
76,500
15,244

11,369

76,500
76,550
15,256

11,381

76,550
76,600
15,269

11,394

76,600
76,650
15,281

11,406

76,650
76,700
15,294

11,419

76,700
76,750
15,306

11,431

76,750
76,800
15,319

11,444

76,800
76,850
15,331

11,456

76,850
76,900
15,344

11,469

76,900
76,950
15,356

11,481

76,950
77,000
15,369

11,494

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

77,000
77,050
15,381

11,506

77,050
77,100
15,394

11,519

77,100
77,150
15,406

11,531

77,150
77,200
15,419

11,544

77,200
77,250
15,431

11,556

77,250
77,300
15,444

11,569

77,300
77,350
15,456

11,581

77,350
77,400
15,469

11,594

77,400
77,450
15,481

11,606

77,450
77,500
15,494

11,619

77,500
77,550
15,506

11,631

77,550
77,600
15,519

11,644

77,600
77,650
15,531

11,656

77,650
77,700
15,544

11,669

77,700
77,750
15,556

11,681

77,750
77,800
15,569

11,694

77,800
77,850
15,581

11,706

77,850
77,900
15,594

11,719

77,900
77,950
15,606

11,731

77,950
78,000
15,619

11,744

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

78,000
78,050
15,631

11,756

78,050
78,100
15,644

11,769

78,100
78,150
15,656

11,781

78,150
78,200
15,669

11,794

78,200
78,250
15,681

11,806

78,250
78,300
15,694

11,819

78,300
78,350
15,706

11,831

78,350
78,400
15,719

11,844

78,400
78,450
15,731

11,856

78,450
78,500
15,744

11,869

78,500
78,550
15,756

11,881

78,550
78,600
15,769

11,894

78,600
78,650
15,781

11,906

78,650
78,700
15,794

11,919

78,700
78,750
15,806

11,931

78,750
78,800
15,819

11,944

78,800
78,850
15,831

11,956

78,850
78,900
15,844

11,969

78,900
78,950
15,856

11,981

78,950
79,000
15,869

11,994

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

79,000
79,050
15,881

12,006

79,050
79,100
15,894

12,019

79,100
79,150
15,906

12,031

79,150
79,200
15,919

12,044

79,200
79,250
15,931

12,056

79,250
79,300
15,944

12,069

79,300
79,350
15,956

12,081

79,350
79,400
15,969

12,094

79,400
79,450
15,981

12,106

79,450
79,500
15,994

12,119

79,500
79,550
16,006

12,131

79,550
79,600
16,019

12,144

79,600
79,650
16,031

12,156

79,650
79,700
16,044

12,169

79,700
79,750
16,056

12,181

79,750
79,800
16,069

12,194

79,800
79,850
16,081

12,206

79,850
79,900
16,094

12,219

79,900
79,950
16,106

12,231

79,950
80,000
16,119

12,244

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

80,000
80,050
16,131

12,256

80,050
80,100
16,144

12,269

80,100
80,150
16,156

12,281

80,150
80,200
16,169

12,294

80,200
80,250
16,181

12,306

80,250
80,300
16,194

12,319

80,300
80,350
16,206

12,331

80,350
80,400
16,219

12,344

80,400
80,450
16,231

12,356

80,450
80,500
16,244

12,369

80,500
80,550
16,256

12,381

80,550
80,600
16,269

12,394

80,600
80,650
16,281

12,406

80,650
80,700
16,294

12,419

80,700
80,750
16,306

12,431

80,750
80,800
16,319

12,444

80,800
80,850
16,331

12,456

80,850
80,900
16,344

12,469

80,900
80,950
16,356

12,481

80,950
81,000
16,369

12,494

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

81,000
81,050
16,381

12,506

81,050
81,100
16,394

12,519

81,100
81,150
16,406

12,531

81,150
81,200
16,419

12,544

81,200
81,250
16,431

12,556

81,250
81,300
16,444

12,569

81,300
81,350
16,456

12,581

81,350
81,400
16,469

12,594

81,400
81,450
16,481

12,606

81,450
81,500
16,494

12,619

81,500
81,550
16,506

12,631

81,550
81,600
16,519

12,644

81,600
81,650
16,531

12,656

81,650
81,700
16,544

12,669

81,700
81,750
16,556

12,681

81,750
81,800
16,569

12,694

81,800
81,850
16,581

12,706

81,850
81,900
16,594

12,719

81,900
81,950
16,606

12,731

81,950
82,000
16,619

12,744

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

82,000
82,050
16,631

12,756

82,050
82,100
16,644

12,769

82,100
82,150
16,656

12,781

82,150
82,200
16,669

12,794

82,200
82,250
16,681

12,806

82,250
82,300
16,694

12,819

82,300
82,350
16,706

12,831

82,350
82,400
16,719

12,844

82,400
82,450
16,731

12,856

82,450
82,500
16,744

12,869

82,500
82,550
16,756

12,881

82,550
82,600
16,769

12,894

82,600
82,650
16,781

12,906

82,650
82,700
16,794

12,919

82,700
82,750
16,806

12,931

82,750
82,800
16,819

12,944

82,800
82,850
16,831

12,956

82,850
82,900
16,844

12,969

82,900
82,950
16,856

12,981

82,950
83,000
16,869

12,994

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

83,000
83,050
16,881

13,006

83,050
83,100
16,894

13,019

83,100
83,150
16,906

13,031

83,150
83,200
16,919

13,044

83,200
83,250
16,931

13,056

83,250
83,300
16,944

13,069

83,300
83,350
16,956

13,081

83,350
83,400
16,969

13,094

83,400
83,450
16,981

13,106

83,450
83,500
16,994

13,119

83,500
83,550
17,006

13,131

83,550
83,600
17,019

13,144

83,600
83,650
17,032

13,156

83,650
83,700
17,046

13,169

83,700
83,750
17,060

13,181

83,750
83,800
17,074

13,194

83,800
83,850
17,088

13,206

83,850
83,900
17,102

13,219

83,900
83,950
17,116

13,231

83,950
84,000
17,130

13,244

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

84,000
84,050
17,144

13,256

84,050
84,100
17,158

13,269

84,100
84,150
17,172

13,281

84,150
84,200
17,186

13,294

84,200
84,250
17,200

13,306

84,250
84,300
17,214

13,319

84,300
84,350
17,228

13,331

84,350
84,400
17,242

13,344

84,400
84,450
17,256

13,356

84,450
84,500
17,270

13,369

84,500
84,550
17,284

13,381

84,550
84,600
17,298

13,394

84,600
84,650
17,312

13,406

84,650
84,700
17,326

13,419

84,700
84,750
17,340

13,431

84,750
84,800
17,354

13,444

84,800
84,850
17,368

13,456

84,850
84,900
17,382

13,469

84,900
84,950
17,396

13,481

84,950
85,000
17,410

13,494

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

85,000
85,050
17,424

13,506

85,050
85,100
17,438

13,519

85,100
85,150
17,452

13,531

85,150
85,200
17,466

13,544

85,200
85,250
17,480

13,556

85,250
85,300
17,494

13,569

85,300
85,350
17,508

13,581

85,350
85,400
17,522

13,594

85,400
85,450
17,536

13,606

85,450
85,500
17,550

13,619

85,500
85,550
17,564

13,631

85,550
85,600
17,578

13,644

85,600
85,650
17,592

13,656

85,650
85,700
17,606

13,669

85,700
85,750
17,620

13,681

85,750
85,800
17,634

13,694

85,800
85,850
17,648

13,706

85,850
85,900
17,662

13,719

85,900
85,950
17,676

13,731

85,950
86,000
17,690

13,744

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

86,000
86,050
17,704

13,756

86,050
86,100
17,718

13,769

86,100
86,150
17,732

13,781

86,150
86,200
17,746

13,794

86,200
86,250
17,760

13,806

86,250
86,300
17,774

13,819

86,300
86,350
17,788

13,831

86,350
86,400
17,802

13,844

86,400
86,450
17,816

13,856

86,450
86,500
17,830

13,869

86,500
86,550
17,844

13,881

86,550
86,600
17,858

13,894

86,600
86,650
17,872

13,906

86,650
86,700
17,886

13,919

86,700
86,750
17,900

13,931

86,750
86,800
17,914

13,944

86,800
86,850
17,928

13,956

86,850
86,900
17,942

13,969

86,900
86,950
17,956

13,981

86,950
87,000
17,970

13,994

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

87,000
87,050
17,984

14,006

87,050
87,100
17,998

14,019

87,100
87,150
18,012

14,031

87,150
87,200
18,026

14,044

87,200
87,250
18,040

14,056

87,250
87,300
18,054

14,069

87,300
87,350
18,068

14,081

87,350
87,400
18,082

14,094

87,400
87,450
18,096

14,106

87,450
87,500
18,110

14,119

87,500
87,550
18,124

14,131

87,550
87,600
18,138

14,144

87,600
87,650
18,152

14,156

87,650
87,700
18,166

14,169

87,700
87,750
18,180

14,181

87,750
87,800
18,194

14,194

87,800
87,850
18,208

14,206

87,850
87,900
18,222

14,219

87,900
87,950
18,236

14,231

87,950
88,000
18,250

14,244

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

88,000
88,050
18,264

14,256

88,050
88,100
18,278

14,269

88,100
88,150
18,292

14,281

88,150
88,200
18,306

14,294

88,200
88,250
18,320

14,306

88,250
88,300
18,334

14,319

88,300
88,350
18,348

14,331

88,350
88,400
18,362

14,344

88,400
88,450
18,376

14,356

88,450
88,500
18,390

14,369

88,500
88,550
18,404

14,381

88,550
88,600
18,418

14,394

88,600
88,650
18,432

14,406

88,650
88,700
18,446

14,419

88,700
88,750
18,460

14,431

88,750
88,800
18,474

14,444

88,800
88,850
18,488

14,456

88,850
88,900
18,502

14,469

88,900
88,950
18,516

14,481

88,950
89,000
18,530

14,494

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

89,000
89,050
18,544

14,506

89,050
89,100
18,558

14,519

89,100
89,150
18,572

14,531

89,150
89,200
18,586

14,544

89,200
89,250
18,600

14,556

89,250
89,300
18,614

14,569

89,300
89,350
18,628

14,581

89,350
89,400
18,642

14,594

89,400
89,450
18,656

14,606

89,450
89,500
18,670

14,619

89,500
89,550
18,684

14,631

89,550
89,600
18,698

14,644

89,600
89,650
18,712

14,656

89,650
89,700
18,726

14,669

89,700
89,750
18,740

14,681

89,750
89,800
18,754

14,694

89,800
89,850
18,768

14,706

89,850
89,900
18,782

14,719

89,900
89,950
18,796

14,731

89,950
90,000
18,810

14,744

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

90,000
90,050
18,824

14,756

90,050
90,100
18,838

14,769

90,100
90,150
18,852

14,781

90,150
90,200
18,866

14,794

90,200
90,250
18,880

14,806

90,250
90,300
18,894

14,819

90,300
90,350
18,908

14,831

90,350
90,400
18,922

14,844

90,400
90,450
18,936

14,856

90,450
90,500
18,950

14,869

90,500
90,550
18,964

14,881

90,550
90,600
18,978

14,894

90,600
90,650
18,992

14,906

90,650
90,700
19,006

14,919

90,700
90,750
19,020

14,931

90,750
90,800
19,034

14,944

90,800
90,850
19,048

14,956

90,850
90,900
19,062

14,969

90,900
90,950
19,076

14,981

90,950
91,000
19,090

14,994

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

91,000
91,050
19,104

15,006

91,050
91,100
19,118

15,019

91,100
91,150
19,132

15,031

91,150
91,200
19,146

15,044

91,200
91,250
19,160

15,056

91,250
91,300
19,174

15,069

91,300
91,350
19,188

15,081

91,350
91,400
19,202

15,094

91,400
91,450
19,216

15,106

91,450
91,500
19,230

15,119

91,500
91,550
19,244

15,131

91,550
91,600
19,258

15,144

91,600
91,650
19,272

15,156

91,650
91,700
19,286

15,169

91,700
91,750
19,300

15,181

91,750
91,800
19,314

15,194

91,800
91,850
19,328

15,206

91,850
91,900
19,342

15,219

91,900
91,950
19,356

15,231

91,950
92,000
19,370

15,244

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

92,000
92,050
19,384

15,256

92,050
92,100
19,398

15,269

92,100
92,150
19,412

15,281

92,150
92,200
19,426

15,294

92,200
92,250
19,440

15,306

92,250
92,300
19,454

15,319

92,300
92,350
19,468

15,331

92,350
92,400
19,482

15,344

92,400
92,450
19,496

15,356

92,450
92,500
19,510

15,369

92,500
92,550
19,524

15,381

92,550
92,600
19,538

15,394

92,600
92,650
19,552

15,406

92,650
92,700
19,566

15,419

92,700
92,750
19,580

15,431

92,750
92,800
19,594

15,444

92,800
92,850
19,608

15,456

92,850
92,900
19,622

15,469

92,900
92,950
19,636

15,481

92,950
93,000
19,650

15,494

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

93,000
93,050
19,664

15,506

93,050
93,100
19,678

15,519

93,100
93,150
19,692

15,531

93,150
93,200
19,706

15,544

93,200
93,250
19,720

15,556

93,250
93,300
19,734

15,569

93,300
93,350
19,748

15,581

93,350
93,400
19,762

15,594

93,400
93,450
19,776

15,606

93,450
93,500
19,790

15,619

93,500
93,550
19,804

15,631

93,550
93,600
19,818

15,644

93,600
93,650
19,832

15,656

93,650
93,700
19,846

15,669

93,700
93,750
19,860

15,681

93,750
93,800
19,874

15,694

93,800
93,850
19,888

15,706

93,850
93,900
19,902

15,719

93,900
93,950
19,916

15,731

93,950
94,000
19,930

15,744

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

94,000
94,050
19,944

15,756

94,050
94,100
19,958

15,769

94,100
94,150
19,972

15,781

94,150
94,200
19,986

15,794

94,200
94,250
20,000

15,806

94,250
94,300
20,014

15,819

94,300
94,350
20,028

15,831

94,350
94,400
20,042

15,844

94,400
94,450
20,056

15,856

94,450
94,500
20,070

15,869

94,500
94,550
20,084

15,881

94,550
94,600
20,098

15,894

94,600
94,650
20,112

15,906

94,650
94,700
20,126

15,919

94,700
94,750
20,140

15,931

94,750
94,800
20,154

15,944

94,800
94,850
20,168

15,956

94,850
94,900
20,182

15,969

94,900
94,950
20,196

15,981

94,950
95,000
20,210

15,994

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

95,000
95,050
20,224

16,006

95,050
95,100
20,238

16,019

95,100
95,150
20,252

16,031

95,150
95,200
20,266

16,044

95,200
95,250
20,280

16,056

95,250
95,300
20,294

16,069

95,300
95,350
20,308

16,081

95,350
95,400
20,322

16,094

95,400
95,450
20,336

16,106

95,450
95,500
20,350

16,119

95,500
95,550
20,364

16,131

95,550
95,600
20,378

16,144

95,600
95,650
20,392

16,156

95,650
95,700
20,406

16,169

95,700
95,750
20,420

16,181

95,750
95,800
20,434

16,194

95,800
95,850
20,448

16,206

95,850
95,900
20,462

16,219

95,900
95,950
20,476

16,231

95,950
96,000
20,490

16,244

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

96,000
96,050
20,504

16,256

96,050
96,100
20,518

16,269

96,100
96,150
20,532

16,281

96,150
96,200
20,546

16,294

96,200
96,250
20,560

16,306

96,250
96,300
20,574

16,319

96,300
96,350
20,588

16,331

96,350
96,400
20,602

16,344

96,400
96,450
20,616

16,356

96,450
96,500
20,630

16,369

96,500
96,550
20,644

16,381

96,550
96,600
20,658

16,394

96,600
96,650
20,672

16,406

96,650
96,700
20,686

16,419

96,700
96,750
20,700

16,431

96,750
96,800
20,714

16,444

96,800
96,850
20,728

16,456

96,850
96,900
20,742

16,469

96,900
96,950
20,756

16,481

96,950
97,000
20,770

16,494

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

97,000
97,050
20,784

16,506

97,050
97,100
20,798

16,519

97,100
97,150
20,812

16,531

97,150
97,200
20,826

16,544

97,200
97,250
20,840

16,556

97,250
97,300
20,854

16,569

97,300
97,350
20,868

16,581

97,350
97,400
20,882

16,594

97,400
97,450
20,896

16,606

97,450
97,500
20,910

16,619

97,500
97,550
20,924

16,631

97,550
97,600
20,938

16,644

97,600
97,650
20,952

16,656

97,650
97,700
20,966

16,669

97,700
97,750
20,980

16,681

97,750
97,800
20,994

16,694

97,800
97,850
21,008

16,706

97,850
97,900
21,022

16,719

97,900
97,950
21,036

16,731

97,950
98,000
21,050

16,744

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

98,000
98,050
21,064

16,756

98,050
98,100
21,078

16,769

98,100
98,150
21,092

16,781

98,150
98,200
21,106

16,794

98,200
98,250
21,120

16,806

98,250
98,300
21,134

16,819

98,300
98,350
21,148

16,831

98,350
98,400
21,162

16,844

98,400
98,450
21,176

16,856

98,450
98,500
21,190

16,869

98,500
98,550
21,204

16,881

98,550
98,600
21,218

16,894

98,600
98,650
21,232

16,906

98,650
98,700
21,246

16,919

98,700
98,750
21,260

16,931

98,750
98,800
21,274

16,944

98,800
98,850
21,288

16,956

98,850
98,900
21,302

16,969

98,900
98,950
21,316

16,981

98,950
99,000
21,330

16,994

If Form 1040EZ
line 6. is—
And you are—

At
least
But
less
than
Single

Married
filing
jointly

Your tax is—

99,000
99,050
21,344

17,006

99,050
99,100
21,358

17,019

99,100
99,150
21,372

17,031

99,150
99,200
21,386

17,044

99,200
99,250
21,400

17,056

99,250
99,300
21,414

17,069

99,300
99,350
21,428

17,081

99,350
99,400
21,442

17,094

99,400
99,450
21,456

17,106

99,450
99,500
21,470

17,119

99,500
99,550
21,484

17,131

99,550
99,600
21,498

17,144

99,600
99,650
21,512

17,156

99,650
99,700
21,526

17,169

99,700
99,750
21,540

17,181

99,750
99,800
21,554

17,194

99,800
99,850
21,568

17,206

99,850
99,900
21,582

17,219

99,900
99,950
21,596

17,231

99,950
100,000
21,610

17,244

$100,000
or over —
use
Form 1040

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 the 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 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 on 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 recordkeeping 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. 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; for taxpayers filing Form 1040A, it is about 10 hours and $120; and for taxpayers filing Form 1040EZ, it is about 7 hours and $50.

  Within each of these estimates there is significant variation in taxpayer activity. For example, nonbusiness 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 above.

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.

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): 25%. Footnote 1: 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 (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 other 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 United States embassies abroad.

Social programs (see Footnote 4): 13%. 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.

Physical, human, and community development (see Footnote 3): 9%. 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.

Net interest on the debt: 9%

Law enforcement and general government: 2%

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

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

Footnotes for Certain Federal Outlays

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

Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly.

National defense, veterans, and foreign affairs: About 20% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 3% were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad.

Physical, human, and community development: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs.

Social programs: About 16% of total outlays were for Medicaid, food stamps, temporary assistance for needy families, supplemental security income, and related programs; and the remaining outlays were for health research and public health programs, unemployment compensation, assisted housing, and social services.

e-file! A fast alternative to filing paper returns.

Why do more than 88 million taxpayers file their returns electronically? It's faster, easier, accurate, and more convenient than paper filing.

IRS efile logo

With efile, taxpayers receive these benefits:

Faster refunds... in as little as 10 days with Direct Deposit

Greater accuracy... a 1% or less error rate.

Secure and confidential submission.

Quick notification of receipt of return.

No paper return to file.

File now and pay later.

More than half a billion federal tax returns have been efiled. e-file helps the environment, uses less paper, and saves taxpayer money – it costs less to process an e-filed return than a paper return.

Totally Safe and Secure

The IRS uses the most secure technology available to safeguard your personal information. Rest assured that when you efile, your information will be safe.

Visit www.irs.gov/efile for the latest information.

I.R.S. Free File logo

Make Under $56,000? e-file For Free

If your 2008 adjusted gross income was $56,000 or less, you can electronically file for Free by using Free File at IRS.gov. .

Use Free File and get these benefits:

Easy to use, safe, and accurate.

File your taxes online 24 hours a day, 7 days a week. (must access to Free File through IRS.gov).

Receive your refund in as little as 10 days with Direct Deposit.

Available in English and Spanish.

Save paper – help the environment.

Made more than $56,000? You can still file your return online with efile. check out the IRS e-file for Individuals page on IRS.gov for low-cost e-file options.

Use IRS efile if you don't qualify for Free File. There are three ways.

Use a tax professional.

Many taxpayers rely on tax professionals to handle their returns and most tax professionals can efile your return – you just have to be sure to ask. Also, tax professionals can charge a fee for I.R.S. e-file. Fees can vary depending on the professional and specific services rendered, so be sure to discuss this up front.

Use a computer

You can easily electronically prepare and efile your own tax return. To do so, you'll need:

A computer with Internet access, and

IRS-approved tax preparation software available via the Internet for online use, for download from the Internet, and in retail stores for offline use. Visit www.irs.gov/efile for details.

Use a volunteer

The VITA program offers free tax help for low to moderate income (under $35,000) taxpayers who cannot prepare their own returns. The Tax Counseling for the Elderly (TCE) program provides free tax help to people age 60 and older.

e- IRS

You can accomplish many things electronically within IRS.gov. The e- IRS is a gateway to the many IRS electronic options and it's available 24 hours a day, 7 days a week. Should you choose to file a paper return, you'll find information, resources, and all of the forms ready to download.

Address you may need
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 in Section 4, earlier. Envelopes without enough postage will be returned to you by the post office. 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 64999-0014
Internal Revenue Service
P.O. Box 105017
Atlanta, GA 30348-5017

Florida, Louisiana, Mississippi, Texas
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0014
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 93888-0014
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 93888-0014
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 64999-0014
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 64999-0014
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(1)
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303

(1) If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub 570.