1040EZ (2017)

Instructions

2017


cfsadf

1040EZ - Introductory Material

Introduction

About These Instructions

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

  • "Section 2—Filing Requirements" helps 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 for completing a return. It also gives you information about filing the return.

  • "Section 6—How To Get Tax Help" has topics such as how to get tax help, forms, instructions, and publications. It also gives you other useful information, such as how to check the status of a refund.

 

Helpful Hints

Future developments.

For the latest information about developments related to Form 1040EZ and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040EZ.

Filing status.

We want you to use the proper filing status as you go through the instructions and tables. You can use Form 1040EZ to file as "Single" or "Married filing jointly."

If you qualify for another filing status, such as "Head of household" or "Qualifying widow(er)," you may be able to lower your taxes by using Form 1040A or 1040 instead. See Pub. 501, Exemptions, Standard Deduction, and Filing Information, for more information.

Icons.

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

This is an Image: efile.gif
 
IRS e-file. This alerts you to many online benefits, particularly electronic tax filing, available to you at IRS.gov.
This is an Image: taxtip.gif
 
Tip. This lets you know about possible tax benefits, helpful actions to take, or sources for additional information.
This is an Image: caution.gif
 
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:

This is an Image: 12063z50.gif
 

Income

Please click here for the text description of the image.


 

1040EZ - Main Contents

This is an Image: 12063z91.gif
 

1

Please click here for the text description of the image.

Section 1—Before You Begin

Introduction

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

What's New

Disaster relief.

Disaster tax relief was enacted for those impacted by certain Presidentially declared disasters. The tax benefits provided by this relief include the following.

  • An increased standard deduction based on your qualified disaster losses. If you can increase your standard deduction due to such a loss, use Form 1040 instead. See Pub. 976 for more information.

  • Election to use your 2016 earned income to figure your 2017 earned income credit. See Lines 8a and 8b in Section 3, later, for more information on this election.

 

To see if you were impacted by one of the Presidentially declared disasters eligible for this relief or to get more information about disaster tax relief, see Pub. 976.

Due date of return.

File Form 1040EZ by April 17, 2018. 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 (which changes your filing deadline even if you don’t live in the District of Columbia).

Earned income credit (EIC).

You may be able to take the EIC if you earned less than $15,010 ($20,600 if married filing jointly). See Lines 8a and 8b in Section 3, later.

Access your online account.

You must authenticate your identity. To securely log in to your federal tax account, go to IRS.gov/Account. View the amount you owe, review 18 months of payment history, access online payment options, and create or modify an online payment agreement. You can also access your tax records online.

Secure access.

To combat identity fraud, the IRS has upgraded its identity verification process for certain self-help tools on IRS.gov. To find out what types of information new users will need, go to IRS.gov/SecureAccess.

Mailing your return.

If you live in Connecticut, District of Columbia, Pennsylvania, Rhode Island, or West Virginia and you are mailing your return, you will need to mail it to a different address this year. See Where Do You File? at the end of these instructions.

New withholding tables.

To reflect changes made by the tax reform legislation, the IRS has released updated income-tax withholding tables. The new withholding tables are designed to work with the Form(s) W-4 you have already filed with your employer. To see if you need to have your withholding increased or decreased, use the IRS Withholding Calculator at IRS.gov/W4App. The calculator is being revised to take into account these changes and should be available by the end of February.

You May Benefit From Filing Form 1040A or 1040 in 2017

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

Earned income credit (EIC) if children lived with you.

The maximum adjusted gross income (AGI) you can have and still claim the EIC has increased. You may be able to claim the credit if your AGI is less than the amount below that applies to you. The maximum investment income you can have and still claim the credit is $3,450.

You may be able to claim a larger EIC using Form 1040A or 1040 if:

  • Three or more children lived with you and you earned less than $48,340 ($53,930 if married filing jointly),

  • Two children lived with you and you earned less than $45,007 ($50,597 if married filing jointly), or

  • One child lived with you and you earned less than $39,617 ($45,207 if married filing jointly).

     

 

Death of a Taxpayer

If a taxpayer died before filing a return for 2017, 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 isn’t provided, it may delay the processing of the return.

You can file a joint return even if your spouse died in 2017 as long as you did not remarry in 2017. You can also file a joint return even if your spouse died in 2018 before filing a return for 2017. A joint return should show your spouse's 2017 income before death and your income for all of 2017. 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, see Tax Topic 356 at IRS.gov/TaxTopics or see Pub. 559.

Foreign Financial Assets

If you had foreign financial assets in 2017, you may have to file Form 8938 with your return. If you have to file Form 8938, you must use Form 1040. You can’t use Form 1040EZ. For more information about foreign financial assets and the requirements for filing Form 8938, see the Instructions for Form 8938.

Parent of a Kidnapped Child

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

Section 2—Filing Requirements

Introduction

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

This is an Image: efile.gif

 

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

Do You Have To File?

Were you (or your spouse if filing a joint return) age 65 or older at the end of 2017? If you were born on January 1, 1953, you are considered to be age 65 at the end of 2017.

This is an Image: box.gif
 
Yes. Use Pub. 501 to see if you must file a return. If so, use Form 1040A or 1040.
This is an Image: box.gif
 
No. Use the Filing Requirement Charts, later in this Section 2, to see if you must file a return. See the Tip next if you have earned income.

 

This is an Image: taxtip.gif

 

Even if you don’t 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.

Death of taxpayer in 2017.

If you are preparing a return for someone who died in 2017, use the Filing Requirement Charts, later in this section, only if the person died at least 2 days before his or her 65th birthday. Otherwise, use Pub. 501 to see if you must file a return.

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 2017 or was a full-time student under age 24 at the end of 2017. To do so, use Forms 1040 and 8814. If you make this election, your child doesn't have to file a return. For details, see Tax Topic 553 at IRS.gov/TaxTopics or see Form 8814.

A child born on January 1, 1999, is considered to be age 19 at the end of 2017. For a full-time student, a child born on January 1, 1994, is considered to be age 24 at the end of 2017. Don’t 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 2017.

  • You elected to be taxed as a resident alien.

 

See Pub. 519 for details.

This is an Image: caution.gif

 

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

Checklist for Using Form 1040EZ

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

This is an Image: box.gif
 
Your filing status is single or married filing jointly. If you were a nonresident alien at any time in 2017, see Nonresident aliens after this checklist.
This is an Image: box.gif
 
You don’t claim any dependents.
This is an Image: box.gif
 
You don’t claim any adjustments to income. See the Tax Topics for Adjustments to Income at IRS.gov/TaxTopics.
This is an Image: box.gif
 
If you claim a tax credit, you claim only the earned income credit. See the Tax Topics for Tax Credits at IRS.gov/TaxTopics.
This is an Image: box.gif
 
You (and your spouse if filing a joint return) were under age 65 and not blind at the end of 2017. If you were born on January 1, 1953, you are considered to be age 65 at the end of 2017 and can’t use Form 1040EZ.
This is an Image: box.gif
 
Your taxable income (line 6 of Form 1040EZ) is less than $100,000.
This is an Image: box.gif
 
You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest wasn’t over $1,500.
This is an Image: box.gif
 
If you received interest, you aren't required to file Schedule B, you didn't earn any interest as a nominee, and you don't have amounts in boxes 11, 12, or 13 of your Form 1099-INT or boxes 6 or 10 of your Form 1099-OID.
This is an Image: box.gif
 
If you earned tips, they are included in boxes 5 and 7 of your Form W-2.
This is an Image: box.gif
 
You don’t owe any household employment taxes on wages you paid to a household employee. To find out who owes these taxes, see Tax Topic 756 at IRS.gov/TaxTopics.
This is an Image: box.gif
 
You aren’t a debtor in a chapter 11 bankruptcy case filed after October 16, 2005.
This is an Image: box.gif
 
Advance payments of the premium tax credit weren’t made for you, your spouse, or any individual you enrolled in coverage for whom no one else is claiming the personal exemption.
This is an Image: box.gif
 
Advance payments of the health coverage tax credit weren't made for you, your spouse, or other qualifying family member.

 

If you don’t meet all of the requirements, you must use Form 1040A or 1040. See Tax Topic 352 at IRS.gov/TaxTopics to find out which form to use.

Nonresident aliens.

If you were a nonresident alien at any time in 2017, your filing status must be married filing jointly to use Form 1040EZ. If your filing status isn't 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.

When Should You File?

File Form 1040EZ by April 17, 2018. (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, which changes your filing deadline even if you don’t live 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 contingency operation, you may be able to file later. See Pub. 3 for details.

If you e-file your return, there is no need to mail it. However, if you choose to mail it, filing instructions and addresses are at the end of these instructions.

Should You Use Another Form?

Even if you can use Form 1040EZ, you may benefit from using Form 1040A or 1040 instead. For example, you can file as head of household (which usually results in a lower tax than filing as single) only on Form 1040A or 1040. You can claim the credit for excess social security or tier 1 RRTA tax withheld or the retirement savings contributions credit (saver's credit) only on Form 1040A or 1040. For more information on these credits, see Tax Topic 608 and 610 at IRS.gov/TaxTopics. See Getting tax forms and publications in section 6, later, for ways to get other forms and publications.

Premium tax credit.

If you or your spouse, with whom you are filing a joint return, enrolled in health insurance through the Marketplace you may be eligible for a premium tax credit. You must file Form 1040A or 1040 to claim the premium tax credit. You may also be eligible to claim the premium tax credit for any dependent you claim on Form 1040A or 1040 who enrolled in health insurance through the Health Insurance Marketplace. For more information on the premium tax credit, see Pub. 974.

Tax benefits for education.

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

Itemized deductions.

You can itemize deductions only on Form 1040. You will benefit by itemizing if your itemized deductions total more than your standard deduction. For 2017, the standard deduction is $6,350 for most single people and $12,700 for most married people filing a joint return. See Tax Topic 501 at IRS.gov/TaxTopics. 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.

Increased standard deduction.

If you can increase your standard deduction due to a loss you suffered related to property in one of the Presidentially declared disaster areas eligible for this relief, you must use Form 1040 to do so. See Pub. 976 for more information.

What Filing Status Can You Use?

Single.

Use this filing status if any of the following was true on December 31, 2017.

  • You were never married.

  • You were legally separated, according to your state law, under a decree of divorce or separate maintenance. But if your divorce wasn’t final (an interlocutory decree), you are considered married and cannot use the single filing status.

  • You were widowed before January 1, 2017, and didn’t remarry before the end of 2017.

 

Married filing jointly.

Use this filing status if any of the following apply.

  • You were married at the end of 2017, even if you didn’t live with your spouse at the end of 2017.

  • Your spouse died in 2017, and you didn’t remarry in 2017.

  • You were married at the end of 2017, and your spouse died in 2018 before filing a 2017 return.

 

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

For information about marital status, see Pub. 501.

Joint and several tax liability.

If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't 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 isn't reporting all of his or her income, or

  • You don’t want to be responsible for any taxes due if your spouse doesn't have enough tax withheld or doesn't pay enough estimated tax.

 

If you want to file separately, you can't use Form 1040EZ; instead, you must use Form 1040A or 1040. See Innocent spouse relief in Section 5, later, for information about relief from liability for tax on a joint return.

 

Filing Requirement Charts

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

 

Chart A—For Most People

IF your filing status is . . . AND your gross income* was at least . . . THEN . . .
Single $10,400 File a return
Married filing jointly** $20,800 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 2017 (or on the date your spouse died) and your gross income was at least $4,050, 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. This is an Image: taxtip.gif
 
To find out if your parent (or someone else) can claim you as a dependent, see Pub. 501.
File a return if any of the following apply.
  • Your unearned income1 was over $1,050.

  • Your earned income2 was over $6,350.

  • Your gross income3 was more than the larger of—
    • $1,050, or
    • Your earned income (up to $6,000) plus $350.

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

 

Chart C—Other Situations When You Must File

You must file a return using Form 1040A or 1040 if any of the following apply for 2017.
You owe tax from the recapture of an education credit (see Form 8863).
Advance payments of the premium tax credit were made for you, your spouse, or any individual you enrolled in coverage for whom no one else is claiming the personal exemption. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.
You must file a return using Form 1040 if any of the following apply for 2017.
You owe any special taxes, such as social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes.
You owe write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance, or additional tax on a health savings account.
You had net earnings from self-employment of at least $400.
You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
You owe any recapture taxes, other than from the recapture of an education credit, including repayment of the first-time homebuyer credit (see Form 5405).
You owe additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H (Form 1040) by itself.
You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions.
Advance payments of the health coverage tax credit were made for you, your spouse, or other qualifying family member. You or whoever enrolled you should have received Form(s) 1099-H showing the amount of the advance payments.

 

Where To Report Certain Items From 2017 Forms W-2, 1095, 1097, 1098, and 1099

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, line 1
1099-G Unemployment compensation (box 1) Line 3
1099-INT Interest income (box 1) See the instructions on Form 1099-INT and the instructions for Form 1040EZ, 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)

Original issue discount on U.S. Treasury Obligations (box 8)

Tax-exempt OID (box 11)
See the instructions on Form 1099-OID

See the instructions on Form 1099-OID

See the instructions on Form 1099-OID


See the instructions on Form 1099-OID
SSA-1099 Social security benefits See the instructions for Form 1040EZ, line 6
RRB-1099 Railroad retirement benefits See the instructions for Form 1040EZ, line 6
Part 2 Items That May Require Filing Another Form
Form Item and Box in Which it Should Appear Other Form
W-2 Dependent care benefits (box 10)

Adoption benefits (box 12, code T)
Must file Form 1040A or 1040

Must file Form 1040
  Employer contributions to a health savings account (box 12, code W) Must file Form 1040 if required to file Form 8889 (see the
instructions for Form 8889)
  Amount reported in box 12, code R or Z Must file Form 1040
  Uncollected social security and Medicare or RRTA tax (box 12, Code A, B, M, or N) Must file Form 1040
W-2G Gambling winnings (box 1) Must file Form 1040
1095-A Advance payment of premium tax credit (Part III, column C) Must file Form 1040A or 1040. See the Instructions for Form 8962
1097-BTC Bond tax credit Must file Form 1040
1098-E Student loan interest (box 1) Must file Form 1040A or 1040 to deduct
1098-T Qualified tuition and related expenses (box 1) Must file Form 1040A or 1040 to claim, but first see the instructions on Form 1098-T
1099-C Canceled debt (box 2) Generally must file Form 1040 (see Pub. 4681)
1099-DIV Dividends and distributions Must file Form 1040A or 1040
1099-INT Early withdrawal penalty (box 2) Must file Form 1040 to deduct
  Interest on U.S. savings bonds and Treasury
obligations (box 3)
See the instructions on Form 1099-INT
  Foreign tax paid (box 6)

Bond premium (box 11)

Bond premium on Treasury obligations (box 12)

Bond premium on tax-exempt bond (box 13)
Must file Form 1040 to deduct or take a credit for the tax

Must file Form 1040A or 1040

Must file Form 1040A or 1040

Must file Form 1040A or 1040
1099-LTC Long-term care and accelerated death benefits Must file Form 1040 if required to file Form 8853 (see the instructions for Form 8853)
1099-MISC Miscellaneous income Must file Form 1040
1099-OID Early withdrawal penalty (box 3)

Acquisition premium (box 6)

Bond premium (box 10)
Must file Form 1040 to deduct

Must file Form 1040A or 1040

Must file Form 1040A or 1040
1099-Q Qualified education program payments Must file Form 1040 if taxable (see Pub. 970)
1099-QA Distributions from ABLE accounts Must file Form 1040 if taxable (see Pub. 907)
1099-R Distributions from pensions, annuities, IRAs, etc. Must file Form 1040A or 1040
1099-SA Distributions from HSAs and MSAs* Must file Form 1040
* This includes distributions from Archer and Medicare Advantage MSAs.

 

Section 3—Line Instructions for Form 1040EZ

Introduction

You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details.

 

Top of the Form

This is an Image: 12063z52.gif
 

use for IRS label

Please click here for the text description of the image.

 

Name and Address

This is an Image: circlea.gif
 

 

Print or type the information in the spaces provided.

This is an Image: taxtip.gif

 

If you filed a joint return for 2016 and you are filing a joint return for 2017 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2016 return.

Name change.

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

Address change.

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

P.O. box.

Enter your P.O. box number only if your post office doesn't deliver mail to your home.

Foreign address.

If you have a foreign address, enter the city name on the appropriate line (don’t enter any other information on that line), then also complete the spaces below that line. Don’t 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)

This is an Image: circleb.gif
 

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 SSA.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 don’t, 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 don’t have and aren't eligible to get an SSN, you must apply for an ITIN. It takes about 7 weeks to get an ITIN.

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

Some ITINs must be renewed. If you haven't used your ITIN on a federal tax return at least once for tax years 2014, 2015, or 2016 or if your ITIN has the middle digits 70, 71, 72, or 80 (9NN-70-NNNN), it expired at the end of 2017 and must be renewed if you need to file a federal tax return in 2018. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS.gov/ITIN.

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

For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.

If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITIN.

Nonresident alien spouse.

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

Presidential Election Campaign Fund

This is an Image: circlec.gif
 

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. The fund also helps pay for pediatric medical research. 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 won't change.

Income (Lines 1–6)

Rounding Off to Whole Dollars

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

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

Example.

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

Refunds of State or Local Income Taxes

If you received a refund, credit, or offset of state or local income taxes in 2017, 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?

This is an Image: box.gif
 
Yes. None of your refund is taxable.
This is an Image: box.gif
 
No. You may have to report part or all of the refund as income on Form 1040 for 2017. For more information, see the Instructions for Form 1040 or Pub. 525.

 

Social Security Benefits

If you received social security or equivalent railroad retirement benefits, you should receive a Form SSA-1099 or Form RRB-1099. These forms will show the total benefits paid to you in 2017 and the amount of any benefits you repaid in 2017. Use the Worksheet To See if Any of Your Social Security Benefits Are Taxable, later in this Section 3. If any of your benefits are taxable, you must use Form 1040A or 1040. For more details, see Pub. 915.

Nevada, Washington, and California Domestic Partners

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

This is an Image: 12063z53.gif
 

Income (Lines 1-6)

Please click here for the text description of the image.

Line 1, Wages, Salaries, and Tips

This is an Image: circle1.gif
 

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

  • Wages received as a household employee. An employer isn’t required to provide a Form W-2 to you if he or she paid you wages of less than $2,000 in 2017. If you received wages as a household employee and you didn't receive a Form W-2 because an employer paid you less than $2,000 in 2017, enter "HSH" and the amount not reported to you on a Form W-2 in the space to the left of line 1.

  • Tip income you didn't 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 didn’t 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 aren't included as income in box 1. See Pub. 531 for more details.

  • Scholarship and fellowship grants not reported on a Form W-2. Also, enter "SCH" and the amount in the space to the left of line 1. However, if you were a degree candidate, include on line 1 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 1. For more information on taxable scholarships and grants, see Pub. 970.

 

This is an Image: caution.gif

 

You must use Form 1040A or 1040 if you received dependent care benefits for 2017. You must use Form 1040 if you received employer-provided adoption benefits for 2017.

Missing or incorrect Form W-2?

Your employer is required to provide or send Form W-2 to you no later than January 31, 2018. If you don’t receive it by early February, see Tax Topic 154 at IRS.gov/TaxTopics to find out what to do. Even if you don’t get a Form W-2, you still must report your earnings on line 1. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

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

Before you begin:

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

 

                   
1. Enter the amount from box 5 of all your Forms SSA-1099
and Forms RRB-1099
1.      
2. Is the amount on line 1 more than zero?  
  This is an Image: box.gif
 
No.
This is an Image: stop.gif
 
None of your social security benefits are taxable.
  This is an Image: box.gif
 
Yes.

Multiply line 1 by 50% (0.50)
  2.  
3. Enter your total wages, salaries, tips, etc., from Form(s) W-2. Also, include any taxable unemployment compensation and Alaska Permanent Fund dividends you received (see the instructions for Form 1040EZ, line 3, later)   3.  
4. Enter your total interest income, including any tax-exempt interest   4.  
5. Add lines 2, 3, and 4   5.  
6. If you are:
• Single, enter $25,000
    6.  
  • Married filing jointly, enter $32,000
7. Is the amount on line 6 less than the amount on line 5?  
  This is an Image: box.gif
 
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.  
  This is an Image: box.gif
 
Yes.
This is an Image: stop.gif
 
Some of your benefits are taxable this year. You must use Form 1040A or 1040.  

Line 2, Taxable Interest

This is an Image: circle2.gif
 

If you received interest payments or owned a debt instrument with original issue discount (OID), you should receive a Form 1099-INT or Form 1099-OID from each payer. Report all of your taxable interest income on line 2 even if you didn’t receive a Form 1099-INT or 1099-OID. If you are filing a joint return, also include any taxable interest received by your spouse.

Include interest received on amounts deposited with banks, savings and loan associations, credit unions, or similar organizations. If interest was credited in 2017 on deposits that you couldn't 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 2017 income. But you must use Form 1040A or 1040 to do so. See Pub. 550 for details.

This is an Image: taxtip.gif

 

For more information on interest received, see Tax Topic 403 at IRS.gov/TaxTopics.

You should also include taxable interest on bonds and other securities. If you cashed U.S. series EE or I savings bonds in 2017 that were issued after 1989 and you paid certain higher education expenses during the year, you may be able to exclude from income part or all of the interest on those bonds. But you must use Form 8815 and Form 1040A or 1040 to do so.

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

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

  • You received interest from a seller-financed mortgage and the buyer used the property as a personal residence.

  • You have accrued interest from a bond.

  • You are reporting original issue discount (OID) in an amount less than the amount shown on Form 1099-OID.

  • You are reducing your interest income on a bond by the amount of amortizable bond premium.

  • You are claiming the exclusion of interest from series EE or I U.S. savings bonds issued after 1989.

  • You had a financial interest in or signature authority over one or more foreign financial accounts (such as bank accounts) with a combined value over $10,000 at any time during 2017.

 

Tax-Exempt Interest

If you received tax-exempt interest (including any tax-exempt original issue discount (OID)), such as interest on municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter “TEI” and the amount in the space to the left of line 2. See Pub. 550 for more information about OID. Do not include tax-exempt interest in the total on line 2.

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

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

  • You have accrued tax-exempt interest from a bond.

  • You are reporting tax-exempt OID in an amount less than the amount shown on Form 1099-OID.

  • You are reducing your tax-exempt interest on a bond by the amount of amortizable bond premium.

 

Line 3, Unemployment Compensation and Alaska Permanent Fund Dividends

This is an Image: circle3.gif
 

Unemployment compensation.

You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2017. Report this amount on line 3. If you are filing a joint return, also report on line 3 any unemployment compensation received by your spouse. If you made contributions to a governmental unemployment compensation program or a governmental paid family leave program, reduce the amount you report on line 3 by those contributions.

If you received an overpayment of unemployment compensation in 2017 and you repaid any of it in 2017, 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 2017, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid; but you must use Form 1040 to do so. See Pub. 525 for details.

Alaska Permanent Fund dividends.

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

If a child's interest and Alaska Permanent Fund dividends total more than $2,100, he or she may be required to file Form 8615 and Form 1040A or 1040 instead of Form 1040EZ. The child's parent may, however, be able to include the child's income on the parent's return. If so, the child need not file a return, but the parent must file Form 8814 and Form 1040. For more information, see Exception for certain children under age 19 or full-time students in Section 2, earlier, and Pub. 929.

Line 6, Taxable Income

This is an Image: circle6.gif
 

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

This is an Image: caution.gif

 

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

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


 

Payments, Credits, and Tax (Lines 7–12)

This is an Image: 12063z54.gif
 

Payments and tax

Please click here for the text description of the image.

Line 7, Federal Income Tax Withheld

This is an Image: circle7.gif
 

Enter the total amount of federal income tax withheld. This should be shown on your 2017 Form(s) W-2 in box 2.

If you received 2017 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 amount should be shown in box 4 of these forms.

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

This is an Image: circle8.gif
 

What Is the EIC?

The EIC is a credit for certain people who work. The credit may give you a refund even if you don’t owe any tax or didn’t have any tax withheld.

Qualifying child.

If you have a qualifying child, you may be able to claim a larger credit, but you must use Schedule EIC and Form 1040A or 1040 to do so. For more information about qualifying children, see (7) in Step 1, later, and Pub. 596.

Election to use prior year earned income.

You may be able to use your 2016 earned income to figure the EIC. You can make this election if both of the following apply.

  1. Your 2016 earned income was greater than your 2017 earned income.

  2. Your main home or the main home of your spouse if filing jointly was located in one of the Presidentially declared disaster areas eligible for this relief on the specified date. For details, including the specified dates and descriptions of the affected areas, see Pub. 976.

 

To make this election, enter "PYEI" and the amount of your 2016 earned income in the space next to line 8a. Also, be sure to enter your 2016 nontaxable combat pay on line 8b if you elected to include it in earned income.

Delayed refund for returns claiming EIC.

The IRS can't issue refunds before mid-February 2018 for returns that properly claimed the EIC. This applies to the entire refund, not just the portion associated with the EIC. The IRS expects that the earliest an EIC related refund will be available in a taxpayer's bank account or on a debit card is February 27, 2018, if the taxpayer chose direct deposit and there are no other issues with the tax return.

Improper claims.

If you take the EIC even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won't 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 won't 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.

To Take the EIC:

  • Follow Steps 1 through 3 next.

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

This is an Image: taxtip.gif

 

For help in determining if you are eligible for the EIC, go to IRS.gov/EITC and use the "EITC Assistant." This service is available in English and Spanish.

Step 1. All Filers

1. Is the amount on Form 1040EZ, line 4, less than $15,010 ($20,600 if married filing jointly)?

This is an Image: squ.gif
 
Yes.

Go to question 2.

This is an Image: squ.gif
 
No.

You cannot take the credit.

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

This is an Image: squ.gif
 
Yes.

Go to question 3.

This is an Image: squ.gif
 
No.

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

3. Did you have $3,450 or less of taxable and tax-exempt interest?

This is an Image: squ.gif
 
Yes.

Go to question 4.

This is an Image: squ.gif
 
No.

You cannot take the credit.

4. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2017? (Check "Yes" if you, or your spouse if filing a joint return, were born after December 31, 1952, and before January 2, 1993). If your spouse died in 2017 (or if you are preparing a return for someone who died in 2017), see Pub. 596 before you answer.

This is an Image: squ.gif
 
Yes.

Go to question 5.

This is an Image: squ.gif
 
No.

You cannot take the credit.

5. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2017? Members of the military stationed outside the United States, see Members of the military under Definitions and Special Rules, later, before you answer.

This is an Image: squ.gif
 
Yes.

Go to question 6.

This is an Image: squ.gif
 
No.

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

6. Are you filing a joint return for 2017?

This is an Image: squ.gif
 
Yes.

Skip questions 7 and 8; go to Step 2.

This is an Image: squ.gif
 
No.

Go to question 7.

7. Look at the qualifying child conditions next. Could you be a qualifying child of another person in 2017? (Check "No" if the other person isn't required to file, and isn't filing, a 2017 return or is filing a 2017 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

This is an Image: squ.gif
 
Yes.

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

This is an Image: squ.gif
 
No.

Go to question 8.

A qualifying child for the EIC is someone who is another person’s...

Son, daughter, stepchild, foster child (defined later), brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).
This is an Image: and.gif
 
was...
Under age 19 at the end of 2017 and younger than the other person
(or the other person’s spouse if they are filing jointly)
or
Under age 24 at the end of 2017, a student (defined later), and younger than the other person (or the other person’s spouse if they are filing jointly)
or
Any age and permanently and totally disabled (defined later)
This is an Image: and.gif
 
Who isn't filing a joint return for 2017 or is filing a joint return for 2017 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples)
This is an Image: and.gif
 
Who lived with the other person in the United States for more than half of 2017.
This is an Image: caution.gif
 
If you didn't live with the other person for more than half of 2017 because of a temporary absence, birth, death, or kidnapping, you may still be treated as if you had lived with the other person for more than half of 2017; see Exception to time you lived with the other person, under Definitions and Special Rules, later.

8. Can you be claimed as a dependent on someone else's 2017 tax return?

This is an Image: squ.gif
 
Yes.

You cannot take the credit.

This is an Image: squ.gif
 
No.

Go to Step 2.

Step 2. Earned Income*

*See Election to use prior year earned income, earlier, to see if you can make an election to use your 2016 amounts to figure earned income in this step.

1. Complete the following worksheet to figure your earned income.

    1. Enter the amount from Form 1040EZ, line 1  
    2. Enter any amount included on Form 1040EZ, line 1, that is a taxable scholarship or fellowship grant not reported on Form W-2  
    3. Enter any amount included on Form 1040EZ, line 1, that you received for work performed while an inmate in a penal institution. (Enter "PRI" and the same amount on the dotted line next to Form 1040EZ, line 1)  
    4. Enter any amount included on Form 1040EZ, line 1, that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan. (Enter "DFC" and the same amount on the dotted line next to Form 1040EZ, line 1). This amount may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received  
    5. Add lines 2, 3, and 4  
    6. Subtract line 5 from line 1  
    7. Enter all your nontaxable combat pay if you elect to include it in earned income. Also enter this amount on Form 1040EZ, line 8b. See Combat pay, nontaxable, under Definitions and Special Rules, later  
      This is an Image: caution.gif
 
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.
 
    8. Add lines 6 and 7. This is your earned income.  

 

2. Is your earned income less than $15,010 ($20,600 if married filing jointly)?

This is an Image: squ.gif
 
Yes.

Go to Step 3.

This is an Image: squ.gif
 
No.

You cannot take the credit.

Step 3. How To Figure the Credit

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

This is an Image: squ.gif
 
Yes.

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

This is an Image: squ.gif
 
No.

Go to the Earned Income Credit (EIC) Worksheet.

Definitions and Special Rules

(listed in alphabetical order)

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

1. Enter your earned income from Step 2, earlier 1.      
2. Look up the amount on line 1 above in the EIC Table, later, to find the credit. Be sure you use the correct column for your filing status (single or married filing jointly).    
  Enter the credit here 2.  
  If line 2 is zero, This is an Image: stop.gif
 
You can’t 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?        
  This is an Image: box.gif
 
Yes. Skip line 5; enter the amount from line 2 on line 6.        
  This is an Image: box.gif
 
No. Go to line 5.        
5. Is the amount on line 3 less than $8,350 ($13,950 if married filing jointly)?      
  This is an Image: box.gif
 
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.      
  This is an Image: box.gif
 
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.  
This is an Image: caution.gif
 
If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file under Definitions and Special Rules, later, to find out if you must file Form 8862 to take the credit for 2017.    

 

Combat pay, nontaxable.

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

This is an Image: caution.gif

 

If you are using your 2016 earned income to figure your 2017 EIC and you elected to include nontaxable combat pay, be sure to use 2016 nontaxable combat pay and enter that amount on line 8b.

Credit figured by the IRS.

To have the IRS figure your EIC:

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

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

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

 

Exception to time you lived with the other person.

Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived with the other person. A child is considered to have lived with someone for more than half of 2017 if the child was born or died in 2017 and that person’s home was the child's home for more than half the time he or she was alive in 2017. Special rules apply to members of the military (see Members of the military, later) or if the child was kidnapped (see Pub. 596).

Form 8862, who must file.

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

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

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

 

Also, don’t file Form 8862 or take the credit for the:

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

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

 

Foster child.

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

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 don’t serve more than 90 days.

Permanently and totally disabled.

A person is permanently and totally disabled if, at any time in 2017, the person could not engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

Social security number (SSN).

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

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

If you didn't have an SSN by the due date of your 2017 return (including extensions), you can't claim the EIC on either your original or an amended 2017 return, even if you later get an SSN.

Student.

For purposes of this credit, a student is a child who during any part of 5 calendar months of 2017 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 doesn't 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 can’t 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 (formerly food stamps). In addition, when determining eligibility, the refund can’t be counted as a resource for at least 12 months after you receive it. Check with your local benefits coordinator to find out if your refund will affect your benefits.

EIC Table

2017 Earned Income Credit (EIC) Table This is an Image: caution.gif
 
This is not a tax table.
Follow the two steps below to find your credit.  
Step 1. Read down the "At least—But less than" columns and find the line that includes the amount you were told to look up from your EIC Worksheet, earlier.
Step 2. Then, read across the column for your filing status (Single or Married filing jointly). Enter the credit from that column on your EIC Worksheet.
If the amount you are looking up from the worksheet is– And your filing status is–
At
least
But
less than
Single Married filing jointly
  Your credit is–
$1 $50 $2 $2
50 100 6 6
100 150 10 10
150 200 13 13
200 250 17 17
250 300 21 21
300 350 25 25
350 400 29 29
400 450 33 33
450 500 36 36
500 550 40 40
550 600 44 44
600 650 48 48
650 700 52 52
700 750 55 55
750 800 59 59
800 850 63 63
850 900 67 67
900 950 71 71
950 1,000 75 75
1,000 1,050 78 78
1,050 1,100 82 82
1,100 1,150 86 86
1,150 1,200 90 90
1,200 1,250 94 94
1,250 1,300 98 98
1,300 1,350 101 101
1,350 1,400 105 105
1,400 1,450 109 109
1,450 1,500 113 113
1,500 1,550 117 117
1,550 1,600 120 120
1,600 1,650 124 124
1,650 1,700 128 128
1,700 1,750 132 132
1,750 1,800 136 136
1,800 1,850 140 140
1,850 1,900 143 143
1,900 1,950 147 147
1,950 2,000 151 151
2,000 2,050 155 155
2,050 2,100 159 159
2,100 2,150 163 163
2,150 2,200 166 166
2,200 2,250 170 170
2,250 2,300 174 174
2,300 2,350 178 178
2,350 2,400 182 182
2,400 2,450 186 186
2,450 2,500 189 189
2,500 2,550 193 193
2,550 2,600 197 197
2,600 2,650 201 201
2,650 2,700 205 205
2,700 2,750 208 208
2,750 2,800 212 212
2,800 2,850 216 216
2,850 2,900 220 220
2,900 2,950 224 224
2,950 3,000 228 228
3,000 3,050 231 231
3,050 3,100 235 235
3,100 3,150 239 239
3,150 3,200 243 243
3,200 3,250 247 247
3,250 3,300 251 251
3,300 3,350 254 254
3,350 3,400 258 258
3,400 3,450 262 262
3,450 3,500 266 266
3,500 3,550 270 270
3,550 3,600 273 273
3,600 3,650 277 277
3,650 3,700 281 281
3,700 3,750 285 285
3,750 3,800 289 289
3,800 3,850 293 293
3,850 3,900 296 296
3,900 3,950 300 300
3,950 4,000 304 304
4,000 4,050 308 308
4,050 4,100 312 312
4,100 4,150 316 316
4,150 4,200 319 319
4,200 4,250 323 323
4,250 4,300 327 327
4,300 4,350 331 331
4,350 4,400 335 335
4,400 4,450 339 339
4,450 4,500 342 342
4,500 4,550 346 346
4,550 4,600 350 350
4,600 4,650 354 354
4,650 4,700 358 358
4,700 4,750 361 361
4,750 4,800 365 365
4,800 4,850 369 369
4,850 4,900 373 373
4,900 4,950 377 377
4,950 5,000 381 381
5,000 5,050 384 384
5,050 5,100 388 388
5,100 5,150 392 392
5,150 5,200 396 396
5,200 5,250 400 400
5,250 5,300 404 404
5,300 5,350 407 407
5,350 5,400 411 411
5,400 5,450 415 415
5,450 5,500 419 419
5,500 5,550 423 423
5,550 5,600 426 426
5,600 5,650 430 430
5,650 5,700 434 434
5,700 5,750 438 438
5,750 5,800 442 442
5,800 5,850 446 446
5,850 5,900 449 449
5,900 5,950 453 453
5,950 6,000 457 457
6,000 6,050 461 461
6,050 6,100 465 465
6,100 6,150 469 469
6,150 6,200 472 472
6,200 6,250 476 476
6,250 6,300 480 480
6,300 6,350 484 484
6,350 6,400 488 488
6,400 6,450 492 492
6,450 6,500 495 495
6,500 6,550 499 499
6,550 6,600 503 503
6,600 6,650 507 507
6,650 6,700 510 510
6,700 6,750 510 510
6,750 6,800 510 510
6,800 6,850 510 510
6,850 6,900 510 510
6,900 6,950 510 510
6,950 7,000 510 510
7,000 7,050 510 510
7,050 7,100 510 510
7,100 7,150 510 510
7,150 7,200 510 510
7,200 7,250 510 510
7,250 7,300 510 510
7,300 7,350 510 510
7,350 7,400 510 510
7,400 7,450 510 510
7,450 7,500 510 510
7,500 7,550 510 510
7,550 7,600 510 510
7,600 7,650 510 510
7,650 7,700 510 510
7,700 7,750 510 510
7,750 7,800 510 510
7,800 7,850 510 510
7,850 7,900 510 510
7,900 7,950 510 510
7,950 8,000 510 510
8,000 8,050 510 510
8,050 8,100 510 510
8,100 8,150 510 510
8,150 8,200 510 510
8,200 8,250 510 510
8,250 8,300 510 510
8,300 8,350 510 510
8,350 8,400 508 510
8,400 8,450 504 510
8,450 8,500 500 510
8,500 8,550 496 510
8,550 8,600 492 510
8,600 8,650 488 510
8,650 8,700 485 510
8,700 8,750 481 510
8,750 8,800 477 510
8,800 8,850 473 510
8,850 8,900 469 510
8,900 8,950 466 510
8,950 9,000 462 510
9,000 9,050 458 510
9,050 9,100 454 510
9,100 9,150 450 510
9,150 9,200 446 510
9,200 9,250 443 510
9,250 9,300 439 510
9,300 9,350 435 510
9,350 9,400 431 510
9,400 9,450 427 510
9,450 9,500 423 510
9,500 9,550 420 510
9,550 9,600 416 510
9,600 9,650 412 510
9,650 9,700 408 510
9,700 9,750 404 510
9,750 9,800 400 510
9,800 9,850 397 510
9,850 9,900 393 510
9,900 9,950 389 510
9,950 10,000 385 510
10,000 10,050 381 510
10,050 10,100 378 510
10,100 10,150 374 510
10,150 10,200 370 510
10,200 10,250 366 510
10,250 10,300 362 510
10,300 10,350 358 510
10,350 10,400 355 510
10,400 10,450 351 510
10,450 10,500 347 510
10,500 10,550 343 510
10,550 10,600 339 510
10,600 10,650 335 510
10,650 10,700 332 510
10,700 10,750 328 510
10,750 10,800 324 510
10,800 10,850 320 510
10,850 10,900 316 510
10,900 10,950 313 510
10,950 11,000 309 510
11,000 11,050 305 510
11,050 11,100 301 510
11,100 11,150 297 510
11,150 11,200 293 510
11,200 11,250 290 510
11,250 11,300 286 510
11,300 11,350 282 510
11,350 11,400 278 510
11,400 11,450 274 510
11,450 11,500 270 510
11,500 11,550 267 510
11,550 11,600 263 510
11,600 11,650 259 510
11,650 11,700 255 510
11,700 11,750 251 510
11,750 11,800 247 510
11,800 11,850 244 510
11,850 11,900 240 510
11,900 11,950 236 510
11,950 12,000 232 510
12,000 12,050 228 510
12,050 12,100 225 510
12,100 12,150 221 510
12,150 12,200 217 510
12,200 12,250 213 510
12,250 12,300 209 510
12,300 12,350 205 510
12,350 12,400 202 510
12,400 12,450 198 510
12,450 12,500 194 510
12,500 12,550 190 510
12,550 12,600 186 510
12,600 12,650 182 510
12,650 12,700 179 510
12,700 12,750 175 510
12,750 12,800 171 510
12,800 12,850 167 510
12,850 12,900 163 510
12,900 12,950 160 510
12,950 13,000 156 510
13,000 13,050 152 510
13,050 13,100 148 510
13,100 13,150 144 510
13,150 13,200 140 510
13,200 13,250 137 510
13,250 13,300 133 510
13,300 13,350 129 510
13,350 13,400 125 510
13,400 13,450 121 510
13,450 13,500 117 510
13,500 13,550 114 510
13,550 13,600 110 510
13,600 13,650 106 510
13,650 13,700 102 510
13,700 13,750 98 510
13,750 13,800 94 510
13,800 13,850 91 510
13,850 13,900 87 510
13,900 13,950 83 510
13,950 14,000 79 507
14,000 14,050 75 503
14,050 14,100 72 499
14,100 14,150 68 495
14,150 14,200 64 492
14,200 14,250 60 488
14,250 14,300 56 484
14,300 14,350 52 480
14,350 14,400 49 476
14,400 14,450 45 472
14,450 14,500 41 469
14,500 14,550 37 465
14,550 14,600 33 461
14,600 14,650 29 457
14,650 14,700 26 453
14,700 14,750 22 449
14,750 14,800 18 446
14,800 14,850 14 442
14,850 14,900 10 438
14,900 14,950 7 434
14,950 15,000 3 430
15,000 15,050 0 426
15,050 15,100 0 423
15,100 15,150 0 419
15,150 15,200 0 415
15,200 15,250 0 411
15,250 15,300 0 407
15,300 15,350 0 404
15,350 15,400 0 400
15,400 15,450 0 396
15,450 15,500 0 392
15,500 15,550 0 388
15,550 15,600 0 384
15,600 15,650 0 381
15,650 15,700 0 377
15,700 15,750 0 373
15,750 15,800 0 369
15,800 15,850 0 365
15,850 15,900 0 361
15,900 15,950 0 358
15,950 16,000 0 354
16,000 16,050 0 350
16,050 16,100 0 346
16,100 16,150 0 342
16,150 16,200 0 339
16,200 16,250 0 335
16,250 16,300 0 331
16,300 16,350 0 327
16,350 16,400 0 323
16,400 16,450 0 319
16,450 16,500 0 316
16,500 16,550 0 312
16,550 16,600 0 308
16,600 16,650 0 304
16,650 16,700 0 300
16,700 16,750 0 296
16,750 16,800 0 293
16,800 16,850 0 289
16,850 16,900 0 285
16,900 16,950 0 281
16,950 17,000 0 277
17,000 17,050 0 273
17,050 17,100 0 270
17,100 17,150 0 266
17,150 17,200 0 262
17,200 17,250 0 258
17,250 17,300 0 254
17,300 17,350 0 251
17,350 17,400 0 247
17,400 17,450 0 243
17,450 17,500 0 239
17,500 17,550 0 235
17,550 17,600 0 231
17,600 17,650 0 228
17,650 17,700 0 224
17,700 17,750 0 220
17,750 17,800 0 216
17,800 17,850 0 212
17,850 17,900 0 208
17,900 17,950 0 205
17,950 18,000 0 201
18,000 18,050 0 197
18,050 18,100 0 193
18,100 18,150 0 189
18,150 18,200 0 186
18,200 18,250 0 182
18,250 18,300 0 178
18,300 18,350 0 174
18,350 18,400 0 170
18,400 18,450 0 166
18,450 18,500 0 163
18,500 18,550 0 159
18,550 18,600 0 155
18,600 18,650 0 151
18,650 18,700 0 147
18,700 18,750 0 143
18,750 18,800 0 140
18,800 18,850 0 136
18,850 18,900 0 132
18,900 18,950 0 128
18,950 19,000 0 124
19,000 19,050 0 120
19,050 19,100 0 117
19,100 19,150 0 113
19,150 19,200 0 109
19,200 19,250 0 105
19,250 19,300 0 101
19,300 19,350 0 98
19,350 19,400 0 94
19,400 19,450 0 90
19,450 19,500 0 86
19,500 19,550 0 82
19,550 19,600 0 78
19,600 19,650 0 75
19,650 19,700 0 71
19,700 19,750 0 67
19,750 19,800 0 63
19,800 19,850 0 59
19,850 19,900 0 55
19,900 19,950 0 52
19,950 20,000 0 48
20,000 20,050 0 44
20,050 20,100 0 40
20,100 20,150 0 36
20,150 20,200 0 33
20,200 20,250 0 29
20,250 20,300 0 25
20,300 20,350 0 21
20,350 20,400 0 17
20,400 20,450 0 13
20,450 20,500 0 10
20,500 20,550 0 6
20,550 20,600 0 2
 

Line 9

This is an Image: circle9.gif
 

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

Amount paid with request for extension of time to file.

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

Line 10, Tax

This is an Image: circle10.gif
 

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

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

 

Line 11, Health Care: Individual Responsibility

This is an Image: circle11.gif
 

For each month of 2017, you must either:

  • Have qualifying health care coverage for yourself, your spouse (if filing jointly), and anyone you could claim as a dependent (you are treated as having coverage for any month in which you have coverage for at least 1 day of the month),

  • Qualify for an exemption from the requirement to have health care coverage, or

  • Make a shared responsibility payment with your tax return and enter the amount on this line.

 

If you had qualifying health care coverage (called minimum essential coverage) for every month of 2017 for yourself, your spouse (if filing jointly), and anyone you could claim as a dependent, check the box on this line and leave the entry space blank.

You can check the box even if:

  • A child you could claim as a dependent who was born or adopted during the year wasn’t covered by your insurance during the month of or months before birth or adoption (but the child must have had minimum essential coverage every month of 2017 following the birth or adoption), or

  • A spouse or anyone you could claim as a dependent who died during the year wasn’t covered by your insurance during the month of death and months after death (but he or she must have had minimum essential coverage every month of 2017 before death).

 

If you can’t check the box on this line, you must generally either claim a coverage exemption on Form 8965 or report a shared responsibility payment on line 11 for each month that you, your spouse (if filing jointly), or someone you can or do claim as a dependent didn't have coverage. See the Instructions for Form 8965 for information on coverage exemptions and figuring the shared responsibility payment. However, if you can be claimed as a dependent, you don’t need to check the box, claim a coverage exemption, or report a payment. Leave the entry space blank. You don’t need to attach Form 8965 or see its instructions.

If you or someone in your household had minimum essential coverage in 2017, the provider of that coverage is required to send you and the IRS a Form 1095‐A, Form 1095‐B, or Form 1095‐C (with Part III completed) that lists individuals in your family who were enrolled in the coverage and shows their months of coverage.

  • Individuals enrolled in health insurance coverage through the Marketplace generally receive this information on Form 1095‐A, Health Insurance Marketplace Statement.

  • Individuals enrolled in health insurance coverage provided by their employer generally receive this information on either Form 1095‐B, Health Coverage, or on Form 1095‐C, Employer‐Provided Health Insurance Offer and Coverage.

  • Individuals enrolled in a government‐sponsored health program or in other types of coverage generally receive this information on Form 1095‐B, Health Coverage.

 

You should receive the Form 1095-A by early February 2018 and Form 1095-B, or Form 1095-C, by early March 2018, if applicable. You don’t need to wait to receive your Form 1095-B or Form 1095-C to file your return. You may rely on other information about your coverage to complete line 11. Don’t include Form 1095-A, Form 1095-B, or Form 1095-C with your tax return.

Your health care coverage provider may have asked for your social security number. To understand why, go to IRS.gov/ACASSN.

Minimum essential coverage.

Most health care coverage that people have is minimum essential coverage.

Minimum essential coverage includes:

  • Most types of health care coverage provided by your employer;

  • Many types of government‐sponsored health care coverage including Medicare, most Medicaid coverage, and most health care coverage provided to veterans and active duty service members;

  • Health care coverage you buy through the Marketplace; and

  • Certain types of health care coverage you buy directly from an insurance company.

 

See the instructions for Form 8965 for more information on what qualifies as minimum essential coverage.

Reminder—Health care coverage.

If you need health care coverage, go to www.HealthCare.gov to learn about health insurance options for you and your family, how to buy health insurance, and how you might qualify to get financial assistance to buy health insurance.

Premium tax credit.

If you, your spouse, or a dependent enrolled in health insurance through the Marketplace, you may be able to claim the premium tax credit. You must file Form 1040A or 1040 to claim the premium tax credit. See Form 8962 and its instructions.

Line 12, Total Tax

This is an Image: circle12.gif
 

Add lines 10 and 11. Enter the total on line 12.

Refund

If line 13a is under $1, we will send the refund only on written request.

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

This is an Image: taxtip.gif

 

If your refund is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4 with your employer. See Income tax withholding and estimated tax payments for 2018 in Section 5, later.

Effect of refund on benefits.

Any refund you receive can’t 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 (formerly food stamps). In addition, when determining eligibility, the refund can’t 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 13a 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 Bureau of the Fiscal Service. For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from the Fiscal Service. 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 hasn’t 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 13a 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, Injured Spouse Allocation. For details, see Tax Topic 203 at IRS.gov/TaxTopics or see Form 8379.

Lines 13a Through 13d

This is an Image: deposit.gif
 

Fast refunds!

Join the eight in 10 taxpayers who 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). For more information about IRAs, see IRA, later.

If you want us to directly deposit the amount shown on line 13a 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 13b through 13d (if you want your refund deposited to only one account), or

  • Check the box on line 13a 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 don’t want your refund directly deposited to your account, don’t check the box on line 13a. Draw a line through the boxes on lines 13b and 13d. We will send you a check instead.

Account must be in your name.

Don't request a deposit of your refund to an account that isn’t in your name, such as your tax return preparer’s account. Although you may owe your tax return preparer a fee for preparing your return, don't have any part of your refund deposited into the preparer’s account to pay the fee.

The number of refunds that can be directly deposited to a single account or prepaid debit card is limited to three a year. After this limit is reached, paper checks will be sent instead. Learn more at IRS.gov/DepositLimit.

Why Use Direct Deposit?

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

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

  • It is more convenient. You don’t 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.

  • It's proven itself. Nearly 98% of social security and veterans' benefits are sent electronically using direct deposit.

This is an Image: caution.gif

 

If you file a joint return and check the box on line 13a and attach Form 8888 or fill in lines 13b through 13d, 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 also must notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian won't accept a deposit for 2017). If you don't, 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 2017 return during 2018 and don’t notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2018. If you designate your deposit to be for 2017, you must verify that the deposit was actually made to the account by the due date of the return (not counting extensions). If the deposit isn't made by that date, the deposit isn't an IRA contribution for 2017. If you make a contribution to a traditional IRA for 2017, you may be able to take an IRA deduction, but you must file Form 1040A or 1040 to do so.

This is an Image: caution.gif

 

You and your spouse each may be able to contribute up to $5,500 ($6,500 if age 50 or older at the end of 2017) to a traditional IRA or Roth IRA for 2017. You may owe a penalty if your total contributions exceed these limits and the limits may be lower depending on your compensation income. For more information on IRA contributions, see Pub. 590-A.

For more information on IRAs, see Pub. 590-A and Pub. 590-B.

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 go.usa.gov/3KvcP.

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 don’t need a TreasuryDirect® account to do this. For more information, see the Form 8888 instructions.

Line 13a

You can’t 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 13b

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

Ask your financial institution for the correct routing number to enter on line 13b 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 doesn't 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 13c

Check the appropriate box for the type of account. Don’t 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. If your deposit is to a TreasuryDirect® online account, check the "Savings" box.

Line 13d

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. Don’t 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 13b Through 13d

This is an Image: 12063z08.gif
 

Sample Check - Lines 13b through 13d

Please click here for the text description of the image.

 

Reasons Your Direct Deposit Request Will Be Rejected

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

  • You are asking to have a joint refund deposited to an individual account, and your financial institution(s) won't allow this. The IRS isn't responsible if a financial institution rejects a direct deposit.

  • The name on your account doesn't match the name on the refund, and your financial institution(s) won't allow a refund to be deposited unless the name on the refund matches the name on the account.

  • Three direct deposits of tax refunds already have been made to the same account or prepaid debit card.

  • You haven't given a valid account number.

  • You file your 2017 return after November 30, 2018.

  • Any numbers or letters on lines 13b through 13d are crossed out or whited out.

 

This is an Image: caution.gif

 

The IRS isn't 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

This is an Image: taxtip.gif

 

To avoid interest and penalties, pay your taxes in full by April 17, 2018. You don’t have to pay if line 14 is under $1.

Include any estimated penalty for not paying enough tax during the year (explained later) in the amount you enter on line 14. Don’t include any estimated tax payments for 2018 in this payment. Instead, make the estimated tax payment separately.

Bad check or payment.

The penalty for writing a bad check to the IRS is $25 or 2% of the check, whichever is more. However, if the amount of the check is less than $25, the penalty equals the amount of the check. This penalty also applies to other forms of payment if the IRS doesn't receive the funds. See Tax Topic 206 at IRS.gov/TaxTopics.

Line 14, Amount You Owe

This is an Image: efile.gif

 

IRS e-file offers several payment options. You can pay online, by phone, mobile device, cash (maximum $1,000 per day and per transaction), check, or money order. Visit IRS.gov/Payments for payment options.

Pay Online

IRS offers an electronic payment option that is right for you. Paying online is convenient and secure and helps make sure we get your payments on time. To pay your taxes online or for more information, go to IRS.gov/Payments. You can pay using any of the following methods.

  • IRS Direct Pay. For online transfers directly from your checking or savings account at no cost to you, go to IRS.gov/Payments.

  • Pay by Card. To pay by debit or credit card, go to IRS.gov/Payments. There is a convenience fee charged by these card providers.

  • Electronic Funds Withdrawal. Electronic Funds Withdrawal (EFW) is an integrated e-file/e-pay option offered when filing your federal taxes electronically using tax preparation software, through a tax professional or the IRS at IRS.gov/Payments.

  • Online Payment Agreement. If you can’t pay in full by the due date of your tax return, you can apply for an online monthly installment agreement at IRS.gov/Payments. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. There is a fee to set up an installment agreement.

  • IRS2Go. IRS2Go is the mobile application of the IRS; you can access Direct Pay or Pay By Card by downloading the application.

 

Pay by Phone

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

Debit or credit card.

Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount.

WorldPay US, Inc.
1-844-PAY-TAX-8TM (1-844-729-8298)
www.payUSAtax.com

 

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

 

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

 

Electronic Federal Tax Payment System (EFTPS).

To use EFTPS, you must be enrolled. You can enroll online or have an enrollment form mailed to you. To make a payment using EFTPS, call 1-800-555-4477 (English) or 1-800-244-4829 (Español). People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-733-4829. For more information about EFTPS, go to IRS.gov/Payments or www.EFTPS.gov.

Pay by Mobile Device

To pay through your mobile device, download the IRS2Go application.

Pay with Cash

Cash is a new in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make a cash payment, you must first register online at www.officialpayments.com/fed, our Official Payment provider.

Pay by Check or Money Order

Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick and easy electronic payment options might be right for you. If you choose to mail a tax payment, make your check or money order payable to "United States Treasury" for the full amount due. Don’t attach the payment to your return. Don’t send cash. Write "2017 Form 1040EZ" and your name, address, daytime phone number, and social security number (SSN) on your payment and attach Form 1040V. For the most up-to-date information on Form 1040-V, go to IRS.gov/Form1040V. 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. Don’t use dashes or lines (for example, don’t enter "$XXX–" or "$XXX XX/100 ").

Mail your 2017 tax return, payment, and Form 1040-V to the address shown on the form that applies to you.

What if You Cannot Pay?

If you cannot pay the full amount shown on line 14 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, 2018. You also must pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.

To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov/OPA.

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, 2018. You will still be charged interest on the tax not paid by April 15, 2018. An extension generally won't be granted for more than 6 months. You must pay the tax before the extension runs out. Penalties and interest will be imposed until taxes are paid in full. For the most up-to-date information on Form 1127, go to IRS.gov/Form1127.

Penalty for Not Paying Enough Tax During the Year

You may have to pay a penalty if line 14 is at least $1,000 and it is more than 10% of the tax shown on your return. The "tax shown on your return" is the amount on line 10 minus the amount on line 8a. You may choose to have the IRS figure the penalty for you. If you owe a penalty, the IRS will send you a bill. However, if you want to figure the penalty yourself on Form 2210, you must file Form 1040A or 1040 to do so.

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

Exceptions to the penalty.

You won't owe the penalty if your 2016 tax return was for a tax year of 12 full months and either of the following applies.

  1. You had no tax shown on your 2016 return and you were a U.S. citizen or resident for all of 2016, or

  2. Line 7 on your 2017 return is at least as much as the tax shown on your 2016 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 2017 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 aren't 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 (not counting extensions) for filing your 2018 tax return. This is April 15, 2019, for most people.

Signing Your Return

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

Court-appointed conservator, guardian, or other fiduciary.

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

Child's return.

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

Daytime phone number.

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

Identity protection PIN.

For 2017, if you received an IRS notice providing you with an Identity Protection Personal Identification Number (IP PIN), enter it in the IP PIN spaces provided below your daytime phone number. You must correctly enter all six numbers of your IP PIN. If you didn't receive a notice containing an IP PIN, leave these spaces blank.

This is an Image: caution.gif

 

New IP PINs are issued every year. Enter the latest IP PIN you received. IP PINs for 2017 tax returns generally were sent in December 2017.

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

If you need more information, go to IRS.gov/CP01A. If you received an IP PIN but misplaced it, call 1-800-908-4490.

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 doesn't charge you shouldn’t sign your return.

This is an Image: efile.gif

 

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

Self-Select PIN.

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

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

To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2016 federal income tax return, if applicable. Don’t use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. AGI is the amount shown on your 2016 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you don’t have your 2016 income tax return, call the IRS at 1-800-908-9946 to get a free transcript of your return or visit IRS.gov/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 2016 return.) You also will be prompted to enter your date of birth (DOB).

This is an Image: caution.gif

 

You can’t use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2017.

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. One of the best ways to file an accurate return is to file electronically. Tax software does the math for you and will help you avoid mistakes. You may be eligible to use free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file. Visit IRS.gov/FreeFile for details. Join the eight in 10 taxpayers who get their refunds faster by using direct deposit and e-file.

Did you:

This is an Image: box.gif
 
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.
This is an Image: box.gif
 
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.
This is an Image: box.gif
 
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?
This is an Image: box.gif
 
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?
This is an Image: box.gif
 
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') 2017 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?
This is an Image: box.gif
 
Enter an amount on line 5? If you checked any of the boxes, did you use the worksheet on the back of Form 1040EZ to figure the amount to enter? If you did not check any of the boxes, did you enter $10,400 if single; $20,800 if married filing jointly?
This is an Image: box.gif
 
Did you indicate qualifying heath care coverage for you, your spouse (if filing jointly), or anyone you could claim as a dependent by checking the box on line 11, claim an exemption from the requirement to have health care coverage by attaching Form 8965, or make a shared responsibility payment on line 11?
This is an Image: box.gif
 
Sign and date Form 1040EZ and enter your occupation(s)?
This is an Image: box.gif
 
Include your apartment number in your address if you live in an apartment?
This is an Image: box.gif
 
Attach your Form(s) W-2 to the left margin of Form 1040EZ?
This is an Image: box.gif
 
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 14 in Section 3, earlier.
This is an Image: box.gif
 
File only one original return for the same year, even if you haven’t gotten your refund or haven’t 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.
This is an Image: box.gif
 
Check the filing addresses at the end of these instructions before mailing your paper return. Over the next several years the IRS plans to reduce the number of paper tax return processing sites from five down to two. Because of this, you may need to mail your return to a different address than you have in the past.

 

Filing the Return

Due Date

File Form 1040EZ by April 17, 2018. 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 (which changes your filing deadline even if you don’t live in the District of Columbia). If you file after this date, you may have to pay interest and penalties, discussed later in this Section 4.

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

What if You Cannot File on Time?

You can get an automatic 6-month extension to file your return if, no later than the date your return is due, you file Form 4868. For details, see Form 4868. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return.

This is an Image: caution.gif

 

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

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

What if You File or Pay Late?

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

Interest.

We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We also will 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 don’t file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $210 or the amount of any tax you owe, whichever is smaller.

Late payment of tax.

If you pay your taxes late, the penalty is usually ½ of 1% of the unpaid amount for each month or part of a month the tax isn't 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 doesn't contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, which is on page 609 of Internal Revenue Bulletin 2010-17 at IRS.gov/pub/irs-irbs/irb10-17.pdf.

Are there other penalties?

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

Where Do You File?

If you e-file your return, there is no need to mail it. However, if you choose to mail it, filing instructions and addresses are at the end of these instructions.

Private delivery services.

If you choose to mail your return, you can use only the following IRS-designated private delivery services to meet the "timely mailing treated as timely filing/paying" rule for tax returns and payments.

  • DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide.

  • UPS Next Day Air Early AM, 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.

  • FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy.

 

For the most current list of designated services, go to IRS.gov/PDS. The private delivery service can tell you how to get written proof of the mailing date.

For the IRS mailing address to use if you are using a private delivery service, go to IRS.gov/PDSStreetAddresses.

This is an Image: caution.gif

 

Private delivery services can't deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

Section 5—General Information

Introduction

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

Income tax withholding and estimated tax for 2018.

You can use the IRS Withholding Calculator at IRS.gov/w4app, 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 don’t have to make estimated tax payments if you expect that your 2018 tax return will show a tax refund or a tax balance due of less than $1,000. See Pub. 505 for more details.

Secure your records from identity theft.

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

To reduce your risk:

  • Protect your SSN,

  • Ensure your employer is protecting your SSN, and

  • Be careful when choosing a tax preparer.

 

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. For more information, see Pub. 5027.

If your tax records aren't 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., visit IRS.gov/IdentityTheft to learn what steps you should take.

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

Protect yourself from suspicious emails or phishing schemes.

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

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

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

You can forward suspicious emails to the Federal Trade Commission (FTC) at spam@uce.gov or report them at www.ftc.gov/complaint. You can contact the FTC at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338). People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-866-653-4261. If you have been a victim of identity theft, see IdentityTheft.gov and Pub. 5027.

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 records be kept?

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

Amended 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.

Go to "Where's My Amended Return" at IRS.gov/WMAR to track the status of your amended return. It can take up to 3 weeks from the date you mailed it to show up in our system.

Need a copy of your tax return information?

Tax return transcripts are free and are generally used to validate income and tax filing status for mortgage applications, student and small business loan applications, and during tax preparation. To get a free transcript:

If you need a copy of your actual tax return, use Form 4506. There is a fee for each return requested. See Form 4506 for the current fee. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived.

Past due returns.

If you or someone you know needs to file past due tax returns, see Tax Topic 153 at IRS.gov/TaxTopics or visit 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 2014 return in 2018, 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 wouldn't be fair to hold you liable for the tax. File Form 8857 to request relief. In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Do not file Form 8857 with your Form 1040EZ. For more information, see Pub. 971 and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009.

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

If you wish to do so, make a check payable to "Bureau of the Fiscal Service." You can send it to:

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

Or you can enclose the check with your income tax return when you file. In the memo section of the check, note that it is a gift to reduce the debt held by the public. Do not add your gift to any tax you may owe. See the instructions for line 14 for details on how to pay any tax you owe.

For information on how to make this gift online, go to www.TreasuryDirect.gov and click on "How To Make a Contribution to Reduce the Debt."

This is an Image: taxtip.gif

 

You may be able to deduct this gift on your 2018 tax return.

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What can the Taxpayer Advocate Service do for you?

We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issues. TAS can help you if:

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

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

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

 

How can you reach us?

We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate's number is in your local directory and at TaxpayerAdvocate.IRS.gov. You can also call us at 1-877-777-4778.

How can you learn about your taxpayer rights?

The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How else does the Taxpayer Advocate Service help taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/SAMS.

Low Income Taxpayer Clinics Help Taxpayers

Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and who need to resolve tax problems such as audits, appeals, and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. To find a clinic near you, visit IRS.gov/LITC or see Pub. 4134, Low Income Taxpayer Clinic List.

Suggestions for Improving the IRS Taxpayer Advocacy Panel

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

Section 6—How To Get Tax Help

Getting answers to your tax law questions.

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms or instructions, go to IRS.gov and find resources that can help you right away.

This is an Image: compute.gif

 

On IRS.gov get answers to your tax questions anytime, anywhere.

  • Go to IRS.gov/Help or IRS.gov/LetUsHelp pages for a variety of tools that will help you get answers to some of the most common tax questions.

  • Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and final response for your records.

  • Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML, as a PDF, or download it to your mobile device as an eBook.

  • You may also be able to access tax law information in your electronic filing software.

 

Access your online account (Individual taxpayers only).

Go to IRS.gov/Account to securely access information about your federal tax account.

  • View the amount you owe, pay online, or set up an online payment agreement.

  • Access your tax records online.

  • Review the past 18 months of your payment history.

  • Go to IRS.gov/SecureAccess to review the required identity authentication process.

 

Preparing and filing your tax return.

Find free options to prepare and file your return on IRS.gov or in your local community if you qualify.

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $54,000 or less, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.

You can go to IRS.gov and click on the Filing tab to see your options for preparing and filing your return which include the following.

  • Free File. Go to IRS.gov/FreeFile. See if you qualify to use brand-name software to prepare and e-file your federal tax return for free.

  • VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call 1-800-906-9887 to find the nearest VITA location for free tax preparation.

  • TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call 1-888-227-7669 to find the nearest TCE location for free tax preparation.

 

Getting tax forms and publications.

Go to IRS.gov/Forms to view, download, or print all of the forms and publications you may need. You can also download and view popular tax publications and instructions on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/OrderForms to place an order and have forms mailed to you within 10 business days.

Where to file your tax return.

 

  • Remember, there are many ways to file your return electronically. It’s safe, quick and easy. See Preparing and filing your tax return, earlier, for more information.

  • See Where Do You File? at the end of these instructions to determine where to mail your completed paper tax return.

 

Getting a transcript or copy of a return.

The quickest way to get a copy of your transcript is to go to IRS.gov/Transcripts. Click on either "Get Transcript Online" or "Get Transcript by Mail" to order a copy of your transcript. If you prefer, you can also:

  • Order your transcript by calling 1-800-908-9946, or

  • Mail Form 4506-T or Form 4506T-EZ (both available on IRS.gov).

 

Using online tools to help prepare your return.

Go to IRS.gov/Tools for the following.

  • The Earned Income Tax Credit Assistant (IRS.gov/EIC) determines if you are eligible for the EIC.

  • The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number.

  • The IRS Withholding Calculator (IRS.gov/w4app) estimates the amount you should have withheld from your paycheck for federal income tax purposes.

  • The First Time Homebuyer Credit Account Look-up (IRS.gov/Homebuyer) tool provides information on your repayments and account balance.

  • The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040), choose not to claim state and local income taxes, and you didn’t save your receipts showing the sales tax you paid.

 

Resolving tax-related identity theft issues

 

  • The IRS doesn't initiate contact with taxpayers by email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

  • Go to IRS.gov/IDprotection for information and videos.

  • If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/ID to learn what steps you should take.

 

Checking on the status of a refund.

 

  • Go to IRS.gov/Refunds.

  • The IRS can't issue refunds before mid-February 2018, for returns that properly claim the earned income tax credit (EIC) or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits. See Refund Information, later, for more information.

  • Download the free IRS2Go app to your smart phone and use it to check your refund status.

  • Call the automated refund hotline: 1-800-829-1954. See Refund Information, later.

 

Making a tax payment.

The IRS uses the latest encryption technology so electronic payments are safe and secure. You can make electronic payments online, by phone, or from a mobile device. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/Payments to make a payment using any of the following options.

  • IRS Direct Pay : Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

  • Debit or credit card: Choose an approved payment processor to pay online, by phone, and by mobile device.

  • Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax preparation software or through a tax professional.

  • Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.

  • Check or money order: Mail your payment to the address listed on the notice or instructions.

  • Cash: You may be able to pay your taxes with cash at a participating retail store.

 

What if I can’t pay now?

Go to IRS.gov/Payments for more information about your options.

  • Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligations in monthly installments if you can't pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

  • Use the Offer-in-Compromise Pre-Qualifier (IRS.gov/OIC) to see if you can settle your tax debt for less than the full amount you owe.

 

Checking the status of an amended return.

Go to Where’s My Amended Return? at IRS.gov/WMAR to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it show up in our system and processing it can take up to 16 weeks.

Understanding an IRS notice or letter.

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

Contacting your local IRS office.

Keep in mind, many questions can be answered on IRS.gov without visiting an IRS Taxpayer Assistance Center (TAC). Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you'll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us options and click on "Local Offices."

Watching IRS videos.

The IRS Video portal (IRSvideos.gov) contains video and audio presentations on topics of interest to individuals, small businesses, and tax professionals.

Getting tax Information in other languages.

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

 

The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.

Refund Information

This is an Image: whereref.gif

 

Information about your refund generally will be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status. To check the status of your refund, go to Where's My Refund? at IRS.gov/Refunds or use the free IRS2Go app, 24 hours a day, 7 days a week.

Delayed refunds for returns claiming certain credits.

The IRS can’t issue refunds before mid-February 2018 for returns that properly claimed the earned income credit or the additional child tax credit. This delay applies to the entire refund, not just the portion associated with these credits. The IRS expects that the earliest an earned income credit or additional child tax credit related refund will be available in a taxpayer's bank account or on a debit card is February 27, 2018, if the taxpayer chose direct deposit and there are no other issues with the tax return.

This is an Image: compute.gif

 

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

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

  • Your filing status, and

  • The exact whole dollar amount of your refund.

 

Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.

Where's My Refund? doesn't track refunds that are claimed on an amended tax return.

This is an Image: taxtip.gif

 

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

This is an Image: phone.gif

 

If you don’t have Internet access, call 1-800-829-1954 24 hours a day, 7 days a week, for automated refund information.

Note.

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

Don’t 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 IRS.gov/Spanish and the phone number listed above.

Tax Topics

Tax Topics is a wide-ranging directory of tax information that is available anytime. You can read these Tax Topics at IRS.gov/TaxTopics.

 

Taxpayer Bill of Rights
 
All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights, which the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following 10 broad categories, making them easier to understand. Explore your rights and our obligations to protect them.
 

The right to be informed. Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.
 

The right to quality service. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.
 

The right to pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.
 

The right to challenge the IRS's position and be heard. Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.
 

The right to appeal an IRS decision in an independent forum. Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals' decision. Taxpayers generally have the right to take their cases to court.
 

The right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS's position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit.
 

The right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and will provide, where applicable, a collection due process hearing.
 

The right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.
 

The right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.
 

The right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

Learn more at IRS.gov/TaxpayerRights.

 

Tax Table

2017 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 $3,475. He enters this amount on line 10 of Form 1040EZ.
This is an Image: 12063z90.gif
 

Tax Table Example

Please click here for the text description of the image.

If Form 1040EZ, line 6, is– And you are–
At
least
But
less
than
Single   Married filing jointly
  Your tax is–
0 5 0   0
5 15 1   1
15 25 2   2
25 50 4   4
50 75 6   6
75 100 9   9
100 125 11   11
125 150 14   14
150 175 16   16
175 200 19   19
200 225 21   21
225 250 24   24
250 275 26   26
275 300 29   29
300 325 31   31
325 350 34   34
350 375 36   36
375 400 39   39
400 425 41   41
425 450 44   44
450 475 46   46
475 500 49   49
500 525 51   51
525 550 54   54
550 575 56   56
575 600 59   59
600 625 61   61
625 650 64   64
650 675 66   66
675 700 69   69
700 725 71   71
725 750 74   74
750 775 76   76
775 800 79   79
800 825 81   81
825 850 84   84
850 875 86   86
875 900 89   89
900 925 91   91
925 950 94   94
950 975 96   96
975 1,000 99   99
1,000
1,000 1,025 101   101
1,025 1,050 104   104
1,050 1,075 106   106
1,075 1,100 109   109
1,100 1,125 111   111
1,125 1,150 114   114
1,150 1,175 116   116
1,175 1,200 119   119
1,200 1,225 121   121
1,225 1,250 124   124
1,250 1,275 126   126
1,275 1,300 129   129
1,300 1,325 131   131
1,325 1,350 134   134
1,350 1,375 136   136
1,375 1,400 139   139
1,400 1,425 141   141
1,425 1,450 144   144
1,450 1,475 146   146
1,475 1,500 149   149
1,500 1,525 151   151
1,525 1,550 154   154
1,550 1,575 156   156
1,575 1,600 159   159
1,600 1,625 161   161
1,625 1,650 164   164
1,650 1,675 166   166
1,675 1,700 169   169
1,700 1,725 171   171
1,725 1,750 174   174
1,750 1,775 176   176
1,775 1,800 179   179
1,800 1,825 181   181
1,825 1,850 184   184
1,850 1,875 186   186
1,875 1,900 189   189
1,900 1,925 191   191
1,925 1,950 194   194
1,950 1,975 196   196
1,975 2,000 199   199
2,000
2,000 2,025 201   201
2,025 2,050 204   204
2,050 2,075 206   206
2,075 2,100 209   209
2,100 2,125 211   211
2,125 2,150 214   214
2,150 2,175 216   216
2,175 2,200 219   219
2,200 2,225 221   221
2,225 2,250 224   224
2,250 2,275 226   226
2,275 2,300 229   229
2,300 2,325 231   231
2,325 2,350 234   234
2,350 2,375 236   236
2,375 2,400 239   239
2,400 2,425 241   241
2,425 2,450 244   244
2,450 2,475 246   246
2,475 2,500 249   249
2,500 2,525 251   251
2,525 2,550 254   254
2,550 2,575 256   256
2,575 2,600 259   259
2,600 2,625 261   261
2,625 2,650 264   264
2,650 2,675 266   266
2,675 2,700 269   269
2,700 2,725 271   271
2,725 2,750 274   274
2,750 2,775 276   276
2,775 2,800 279   279
2,800 2,825 281   281
2,825 2,850 284   284
2,850 2,875 286   286
2,875 2,900 289   289
2,900 2,925 291   291
2,925 2,950 294   294
2,950 2,975 296   296
2,975 3,000 299   299
3,000
3,000 3,050 303   303
3,050 3,100 308   308
3,100 3,150 313   313
3,150 3,200 318   318
3,200 3,250 323   323
3,250 3,300 328   328
3,300 3,350 333   333
3,350 3,400 338   338
3,400 3,450 343   343
3,450 3,500 348   348
3,500 3,550 353   353
3,550 3,600 358   358
3,600 3,650 363   363
3,650 3,700 368   368
3,700 3,750 373   373
3,750 3,800 378   378
3,800 3,850 383   383
3,850 3,900 388   388
3,900 3,950 393   393
3,950 4,000 398   398
4,000
4,000 4,050 403   403
4,050 4,100 408   408
4,100 4,150 413   413
4,150 4,200 418   418
4,200 4,250 423   423
4,250 4,300 428   428
4,300 4,350 433   433
4,350 4,400 438   438
4,400 4,450 443   443
4,450 4,500 448   448
4,500 4,550 453   453
4,550 4,600 458   458
4,600 4,650 463   463
4,650 4,700 468   468
4,700 4,750 473   473
4,750 4,800 478   478
4,800 4,850 483   483
4,850 4,900 488   488
4,900 4,950 493   493
4,950 5,000 498   498
5,000
5,000 5,050 503   503
5,050 5,100 508   508
5,100 5,150 513   513
5,150 5,200 518   518
5,200 5,250 523   523
5,250 5,300 528   528
5,300 5,350 533   533
5,350 5,400 538   538
5,400 5,450 543   543
5,450 5,500 548   548
5,500 5,550 553   553
5,550 5,600 558   558
5,600 5,650 563   563
5,650 5,700 568   568
5,700 5,750 573   573
5,750 5,800 578   578
5,800 5,850 583   583
5,850 5,900 588   588
5,900 5,950 593   593
5,950 6,000 598   598
6,000
6,000 6,050 603   603
6,050 6,100 608   608
6,100 6,150 613   613
6,150 6,200 618   618
6,200 6,250 623   623
6,250 6,300 628   628
6,300 6,350 633   633
6,350 6,400 638   638
6,400 6,450 643   643
6,450 6,500 648   648
6,500 6,550 653   653
6,550 6,600 658   658
6,600 6,650 663   663
6,650 6,700 668   668
6,700 6,750 673   673
6,750 6,800 678   678
6,800 6,850 683   683
6,850 6,900 688   688
6,900 6,950 693   693
6,950 7,000 698   698
7,000
7,000 7,050 703   703
7,050 7,100 708   708
7,100 7,150 713   713
7,150 7,200 718   718
7,200 7,250 723   723
7,250 7,300 728   728
7,300 7,350 733   733
7,350 7,400 738   738
7,400 7,450 743   743
7,450 7,500 748   748
7,500 7,550 753   753
7,550 7,600 758   758
7,600 7,650 763   763
7,650 7,700 768   768
7,700 7,750 773   773
7,750 7,800 778   778
7,800 7,850 783   783
7,850 7,900 788   788
7,900 7,950 793   793
7,950 8,000 798   798
8,000
8,000 8,050 803   803
8,050 8,100 808   808
8,100 8,150 813   813
8,150 8,200 818   818
8,200 8,250 823   823
8,250 8,300 828   828
8,300 8,350 833   833
8,350 8,400 838   838
8,400 8,450 843   843
8,450 8,500 848   848
8,500 8,550 853   853
8,550 8,600 858   858
8,600 8,650 863   863
8,650 8,700 868   868
8,700 8,750 873   873
8,750 8,800 878   878
8,800 8,850 883   883
8,850 8,900 888   888
8,900 8,950 893   893
8,950 9,000 898   898
9,000
9,000 9,050 903   903
9,050 9,100 908   908
9,100 9,150 913   913
9,150 9,200 918   918
9,200 9,250 923   923
9,250 9,300 928   928
9,300 9,350 933   933
9,350 9,400 940   938
9,400 9,450 948   943
9,450 9,500 955   948
9,500 9,550 963   953
9,550 9,600 970   958
9,600 9,650 978   963
9,650 9,700 985   968
9,700 9,750 993   973
9,750 9,800 1,000   978
9,800 9,850 1,008   983
9,850 9,900 1,015   988
9,900 9,950 1,023   993
9,950 10,000 1,030   998
10,000
10,000 10,050 1,038   1,003
10,050 10,100 1,045   1,008
10,100 10,150 1,053   1,013
10,150 10,200 1,060   1,018
10,200 10,250 1,068   1,023
10,250 10,300 1,075   1,028
10,300 10,350 1,083   1,033
10,350 10,400 1,090   1,038
10,400 10,450 1,098   1,043
10,450 10,500 1,105   1,048
10,500 10,550 1,113   1,053
10,550 10,600 1,120   1,058
10,600 10,650 1,128   1,063
10,650 10,700 1,135   1,068
10,700 10,750 1,143   1,073
10,750 10,800 1,150   1,078
10,800 10,850 1,158   1,083
10,850 10,900 1,165   1,088
10,900 10,950 1,173   1,093
10,950 11,000 1,180   1,098
11,000
11,000 11,050 1,188   1,103
11,050 11,100 1,195   1,108
11,100 11,150 1,203   1,113
11,150 11,200 1,210   1,118
11,200 11,250 1,218   1,123
11,250 11,300 1,225   1,128
11,300 11,350 1,233   1,133
11,350 11,400 1,240   1,138
11,400 11,450 1,248   1,143
11,450 11,500 1,255   1,148
11,500 11,550 1,263   1,153
11,550 11,600 1,270   1,158
11,600 11,650 1,278   1,163
11,650 11,700 1,285   1,168
11,700 11,750 1,293   1,173
11,750 11,800 1,300   1,178
11,800 11,850 1,308   1,183
11,850 11,900 1,315   1,188
11,900 11,950 1,323   1,193
11,950 12,000 1,330   1,198
12,000
12,000 12,050 1,338   1,203
12,050 12,100 1,345   1,208
12,100 12,150 1,353   1,213
12,150 12,200 1,360   1,218
12,200 12,250 1,368   1,223
12,250 12,300 1,375   1,228
12,300 12,350 1,383   1,233
12,350 12,400 1,390   1,238
12,400 12,450 1,398   1,243
12,450 12,500 1,405   1,248
12,500 12,550 1,413   1,253
12,550 12,600 1,420   1,258
12,600 12,650 1,428   1,263
12,650 12,700 1,435   1,268
12,700 12,750 1,443   1,273
12,750 12,800 1,450   1,278
12,800 12,850 1,458   1,283
12,850 12,900 1,465   1,288
12,900 12,950 1,473   1,293
12,950 13,000 1,480   1,298
13,000
13,000 13,050 1,488   1,303
13,050 13,100 1,495   1,308
13,100 13,150 1,503   1,313
13,150 13,200 1,510   1,318
13,200 13,250 1,518   1,323
13,250 13,300 1,525   1,328
13,300 13,350 1,533   1,333
13,350 13,400 1,540   1,338
13,400 13,450 1,548   1,343
13,450 13,500 1,555   1,348
13,500 13,550 1,563   1,353
13,550 13,600 1,570   1,358
13,600 13,650 1,578   1,363
13,650 13,700 1,585   1,368
13,700 13,750 1,593   1,373
13,750 13,800 1,600   1,378
13,800 13,850 1,608   1,383
13,850 13,900 1,615   1,388
13,900 13,950 1,623   1,393
13,950 14,000 1,630   1,398
14,000
14,000 14,050 1,638   1,403
14,050 14,100 1,645   1,408
14,100 14,150 1,653   1,413
14,150 14,200 1,660   1,418
14,200 14,250 1,668   1,423
14,250 14,300 1,675   1,428
14,300 14,350 1,683   1,433
14,350 14,400 1,690   1,438
14,400 14,450 1,698   1,443
14,450 14,500 1,705   1,448
14,500 14,550 1,713   1,453
14,550 14,600 1,720   1,458
14,600 14,650 1,728   1,463
14,650 14,700 1,735   1,468
14,700 14,750 1,743   1,473
14,750 14,800 1,750   1,478
14,800 14,850 1,758   1,483
14,850 14,900 1,765   1,488
14,900 14,950 1,773   1,493
14,950 15,000 1,780   1,498
15,000
15,000 15,050 1,788   1,503
15,050 15,100 1,795   1,508
15,100 15,150 1,803   1,513
15,150 15,200 1,810   1,518
15,200 15,250 1,818   1,523
15,250 15,300 1,825   1,528
15,300 15,350 1,833   1,533
15,350 15,400 1,840   1,538
15,400 15,450 1,848   1,543
15,450 15,500 1,855   1,548
15,500 15,550 1,863   1,553
15,550 15,600 1,870   1,558
15,600 15,650 1,878   1,563
15,650 15,700 1,885   1,568
15,700 15,750 1,893   1,573
15,750 15,800 1,900   1,578
15,800 15,850 1,908   1,583
15,850 15,900 1,915   1,588
15,900 15,950 1,923   1,593
15,950 16,000 1,930   1,598
16,000
16,000 16,050 1,938   1,603
16,050 16,100 1,945   1,608
16,100 16,150 1,953   1,613
16,150 16,200 1,960   1,618
16,200 16,250 1,968   1,623
16,250 16,300 1,975   1,628
16,300 16,350 1,983   1,633
16,350 16,400 1,990   1,638
16,400 16,450 1,998   1,643
16,450 16,500 2,005   1,648
16,500 16,550 2,013   1,653
16,550 16,600 2,020   1,658
16,600 16,650 2,028   1,663
16,650 16,700 2,035   1,668
16,700 16,750 2,043   1,673
16,750 16,800 2,050   1,678
16,800 16,850 2,058   1,683
16,850 16,900 2,065   1,688
16,900 16,950 2,073   1,693
16,950 17,000 2,080   1,698
17,000
17,000 17,050 2,088   1,703
17,050 17,100 2,095   1,708
17,100 17,150 2,103   1,713
17,150 17,200 2,110   1,718
17,200 17,250 2,118   1,723
17,250 17,300 2,125   1,728
17,300 17,350 2,133   1,733
17,350 17,400 2,140   1,738
17,400 17,450 2,148   1,743
17,450 17,500 2,155   1,748
17,500 17,550 2,163   1,753
17,550 17,600 2,170   1,758
17,600 17,650 2,178   1,763
17,650 17,700 2,185   1,768
17,700 17,750 2,193   1,773
17,750 17,800 2,200   1,778
17,800 17,850 2,208   1,783
17,850 17,900 2,215   1,788
17,900 17,950 2,223   1,793
17,950 18,000 2,230   1,798
18,000
18,000 18,050 2,238   1,803
18,050 18,100 2,245   1,808
18,100 18,150 2,253   1,813
18,150 18,200 2,260   1,818
18,200 18,250 2,268   1,823
18,250 18,300 2,275   1,828
18,300 18,350 2,283   1,833
18,350 18,400 2,290   1,838
18,400 18,450 2,298   1,843
18,450 18,500 2,305   1,848
18,500 18,550 2,313   1,853
18,550 18,600 2,320   1,858
18,600 18,650 2,328   1,863
18,650 18,700 2,335   1,869
18,700 18,750 2,343   1,876
18,750 18,800 2,350   1,884
18,800 18,850 2,358   1,891
18,850 18,900 2,365   1,899
18,900 18,950 2,373   1,906
18,950 19,000 2,380   1,914
19,000
19,000 19,050 2,388   1,921
19,050 19,100 2,395   1,929
19,100 19,150 2,403   1,936
19,150 19,200 2,410   1,944
19,200 19,250 2,418   1,951
19,250 19,300 2,425   1,959
19,300 19,350 2,433   1,966
19,350 19,400 2,440   1,974
19,400 19,450 2,448   1,981
19,450 19,500 2,455   1,989
19,500 19,550 2,463   1,996
19,550 19,600 2,470   2,004
19,600 19,650 2,478   2,011
19,650 19,700 2,485   2,019
19,700 19,750 2,493   2,026
19,750 19,800 2,500   2,034
19,800 19,850 2,508   2,041
19,850 19,900 2,515   2,049
19,900 19,950 2,523   2,056
19,950 20,000 2,530   2,064
20,000
20,000 20,050 2,538   2,071
20,050 20,100 2,545   2,079
20,100 20,150 2,553   2,086
20,150 20,200 2,560   2,094
20,200 20,250 2,568   2,101
20,250 20,300 2,575   2,109
20,300 20,350 2,583   2,116
20,350 20,400 2,590   2,124
20,400 20,450 2,598   2,131
20,450 20,500 2,605   2,139
20,500 20,550 2,613   2,146
20,550 20,600 2,620   2,154
20,600 20,650 2,628   2,161
20,650 20,700 2,635   2,169
20,700 20,750 2,643   2,176
20,750 20,800 2,650   2,184
20,800 20,850 2,658   2,191
20,850 20,900 2,665   2,199
20,900 20,950 2,673   2,206
20,950 21,000 2,680   2,214
21,000
21,000 21,050 2,688   2,221
21,050 21,100 2,695   2,229
21,100 21,150 2,703   2,236
21,150 21,200 2,710   2,244
21,200 21,250 2,718   2,251
21,250 21,300 2,725   2,259
21,300 21,350 2,733   2,266
21,350 21,400 2,740   2,274
21,400 21,450 2,748   2,281
21,450 21,500 2,755   2,289
21,500 21,550 2,763   2,296
21,550 21,600 2,770   2,304
21,600 21,650 2,778   2,311
21,650 21,700 2,785   2,319
21,700 21,750 2,793   2,326
21,750 21,800 2,800   2,334
21,800 21,850 2,808   2,341
21,850 21,900 2,815   2,349
21,900 21,950 2,823   2,356
21,950 22,000 2,830   2,364
22,000
22,000 22,050 2,838   2,371
22,050 22,100 2,845   2,379
22,100 22,150 2,853   2,386
22,150 22,200 2,860   2,394
22,200 22,250 2,868   2,401
22,250 22,300 2,875   2,409
22,300 22,350 2,883   2,416
22,350 22,400 2,890   2,424
22,400 22,450 2,898   2,431
22,450 22,500 2,905   2,439
22,500 22,550 2,913   2,446
22,550 22,600 2,920   2,454
22,600 22,650 2,928   2,461
22,650 22,700 2,935   2,469
22,700 22,750 2,943   2,476
22,750 22,800 2,950   2,484
22,800 22,850 2,958   2,491
22,850 22,900 2,965   2,499
22,900 22,950 2,973   2,506
22,950 23,000 2,980   2,514
23,000
23,000 23,050 2,988   2,521
23,050 23,100 2,995   2,529
23,100 23,150 3,003   2,536
23,150 23,200 3,010   2,544
23,200 23,250 3,018   2,551
23,250 23,300 3,025   2,559
23,300 23,350 3,033   2,566
23,350 23,400 3,040   2,574
23,400 23,450 3,048   2,581
23,450 23,500 3,055   2,589
23,500 23,550 3,063   2,596
23,550 23,600 3,070   2,604
23,600 23,650 3,078   2,611
23,650 23,700 3,085   2,619
23,700 23,750 3,093   2,626
23,750 23,800 3,100   2,634
23,800 23,850 3,108   2,641
23,850 23,900 3,115   2,649
23,900 23,950 3,123   2,656
23,950 24,000 3,130   2,664
24,000
24,000 24,050 3,138   2,671
24,050 24,100 3,145   2,679
24,100 24,150 3,153   2,686
24,150 24,200 3,160   2,694
24,200 24,250 3,168   2,701
24,250 24,300 3,175   2,709
24,300 24,350 3,183   2,716
24,350 24,400 3,190   2,724
24,400 24,450 3,198   2,731
24,450 24,500 3,205   2,739
24,500 24,550 3,213   2,746
24,550 24,600 3,220   2,754
24,600 24,650 3,228   2,761
24,650 24,700 3,235   2,769
24,700 24,750 3,243   2,776
24,750 24,800 3,250   2,784
24,800 24,850 3,258   2,791
24,850 24,900 3,265   2,799
24,900 24,950 3,273   2,806
24,950 25,000 3,280   2,814
25,000
25,000 25,050 3,288   2,821
25,050 25,100 3,295   2,829
25,100 25,150 3,303   2,836
25,150 25,200 3,310   2,844
25,200 25,250 3,318   2,851
25,250 25,300 3,325   2,859
25,300 25,350 3,333   2,866
25,350 25,400 3,340   2,874
25,400 25,450 3,348   2,881
25,450 25,500 3,355   2,889
25,500 25,550 3,363   2,896
25,550 25,600 3,370   2,904
25,600 25,650 3,378   2,911
25,650 25,700 3,385   2,919
25,700 25,750 3,393   2,926
25,750 25,800 3,400   2,934
25,800 25,850 3,408   2,941
25,850 25,900 3,415   2,949
25,900 25,950 3,423   2,956
25,950 26,000 3,430   2,964
26,000
26,000 26,050 3,438   2,971
26,050 26,100 3,445   2,979
26,100 26,150 3,453   2,986
26,150 26,200 3,460   2,994
26,200 26,250 3,468   3,001
26,250 26,300 3,475   3,009
26,300 26,350 3,483   3,016
26,350 26,400 3,490   3,024
26,400 26,450 3,498   3,031
26,450 26,500 3,505   3,039
26,500 26,550 3,513   3,046
26,550 26,600 3,520   3,054
26,600 26,650 3,528   3,061
26,650 26,700 3,535   3,069
26,700 26,750 3,543   3,076
26,750 26,800 3,550   3,084
26,800 26,850 3,558   3,091
26,850 26,900 3,565   3,099
26,900 26,950 3,573   3,106
26,950 27,000 3,580   3,114
27,000
27,000 27,050 3,588   3,121
27,050 27,100 3,595   3,129
27,100 27,150 3,603   3,136
27,150 27,200 3,610   3,144
27,200 27,250 3,618   3,151
27,250 27,300 3,625   3,159
27,300 27,350 3,633   3,166
27,350 27,400 3,640   3,174
27,400 27,450 3,648   3,181
27,450 27,500 3,655   3,189
27,500 27,550 3,663   3,196
27,550 27,600 3,670   3,204
27,600 27,650 3,678   3,211
27,650 27,700 3,685   3,219
27,700 27,750 3,693   3,226
27,750 27,800 3,700   3,234
27,800 27,850 3,708   3,241
27,850 27,900 3,715   3,249
27,900 27,950 3,723   3,256
27,950 28,000 3,730   3,264
28,000
28,000 28,050 3,738   3,271
28,050 28,100 3,745   3,279
28,100 28,150 3,753   3,286
28,150 28,200 3,760   3,294
28,200 28,250 3,768   3,301
28,250 28,300 3,775   3,309
28,300 28,350 3,783   3,316
28,350 28,400 3,790   3,324
28,400 28,450 3,798   3,331
28,450 28,500 3,805   3,339
28,500 28,550 3,813   3,346
28,550 28,600 3,820   3,354
28,600 28,650 3,828   3,361
28,650 28,700 3,835   3,369
28,700 28,750 3,843   3,376
28,750 28,800 3,850   3,384
28,800 28,850 3,858   3,391
28,850 28,900 3,865   3,399
28,900 28,950 3,873   3,406
28,950 29,000 3,880   3,414
29,000
29,000 29,050 3,888   3,421
29,050 29,100 3,895   3,429
29,100 29,150 3,903   3,436
29,150 29,200 3,910   3,444
29,200 29,250 3,918   3,451
29,250 29,300 3,925   3,459
29,300 29,350 3,933   3,466
29,350 29,400 3,940   3,474
29,400 29,450 3,948   3,481
29,450 29,500 3,955   3,489
29,500 29,550 3,963   3,496
29,550 29,600 3,970   3,504
29,600 29,650 3,978   3,511
29,650 29,700 3,985   3,519
29,700 29,750 3,993   3,526
29,750 29,800 4,000   3,534
29,800 29,850 4,008   3,541
29,850 29,900 4,015   3,549
29,900 29,950 4,023   3,556
29,950 30,000 4,030   3,564
30,000
30,000 30,050 4,038   3,571
30,050 30,100 4,045   3,579
30,100 30,150 4,053   3,586
30,150 30,200 4,060   3,594
30,200 30,250 4,068   3,601
30,250 30,300 4,075   3,609
30,300 30,350 4,083   3,616
30,350 30,400 4,090   3,624
30,400 30,450 4,098   3,631
30,450 30,500 4,105   3,639
30,500 30,550 4,113   3,646
30,550 30,600 4,120   3,654
30,600 30,650 4,128   3,661
30,650 30,700 4,135   3,669
30,700 30,750 4,143   3,676
30,750 30,800 4,150   3,684
30,800 30,850 4,158   3,691
30,850 30,900 4,165   3,699
30,900 30,950 4,173   3,706
30,950 31,000 4,180   3,714
31,000
31,000 31,050 4,188   3,721
31,050 31,100 4,195   3,729
31,100 31,150 4,203   3,736
31,150 31,200 4,210   3,744
31,200 31,250 4,218   3,751
31,250 31,300 4,225   3,759
31,300 31,350 4,233   3,766
31,350 31,400 4,240   3,774
31,400 31,450 4,248   3,781
31,450 31,500 4,255   3,789
31,500 31,550 4,263   3,796
31,550 31,600 4,270   3,804
31,600 31,650 4,278   3,811
31,650 31,700 4,285   3,819
31,700 31,750 4,293   3,826
31,750 31,800 4,300   3,834
31,800 31,850 4,308   3,841
31,850 31,900 4,315   3,849
31,900 31,950 4,323   3,856
31,950 32,000 4,330   3,864
32,000
32,000 32,050 4,338   3,871
32,050 32,100 4,345   3,879
32,100 32,150 4,353   3,886
32,150 32,200 4,360   3,894
32,200 32,250 4,368   3,901
32,250 32,300 4,375   3,909
32,300 32,350 4,383   3,916
32,350 32,400 4,390   3,924
32,400 32,450 4,398   3,931
32,450 32,500 4,405   3,939
32,500 32,550 4,413   3,946
32,550 32,600 4,420   3,954
32,600 32,650 4,428   3,961
32,650 32,700 4,435   3,969
32,700 32,750 4,443   3,976
32,750 32,800 4,450   3,984
32,800 32,850 4,458   3,991
32,850 32,900 4,465   3,999
32,900 32,950 4,473   4,006
32,950 33,000 4,480   4,014
33,000
33,000 33,050 4,488   4,021
33,050 33,100 4,495   4,029
33,100 33,150 4,503   4,036
33,150 33,200 4,510   4,044
33,200 33,250 4,518   4,051
33,250 33,300 4,525   4,059
33,300 33,350 4,533   4,066
33,350 33,400 4,540   4,074
33,400 33,450 4,548   4,081
33,450 33,500 4,555   4,089
33,500 33,550 4,563   4,096
33,550 33,600 4,570   4,104
33,600 33,650 4,578   4,111
33,650 33,700 4,585   4,119
33,700 33,750 4,593   4,126
33,750 33,800 4,600   4,134
33,800 33,850 4,608   4,141
33,850 33,900 4,615   4,149
33,900 33,950 4,623   4,156
33,950 34,000 4,630   4,164
34,000
34,000 34,050 4,638   4,171
34,050 34,100 4,645   4,179
34,100 34,150 4,653   4,186
34,150 34,200 4,660   4,194
34,200 34,250 4,668   4,201
34,250 34,300 4,675   4,209
34,300 34,350 4,683   4,216
34,350 34,400 4,690   4,224
34,400 34,450 4,698   4,231
34,450 34,500 4,705   4,239
34,500 34,550 4,713   4,246
34,550 34,600 4,720   4,254
34,600 34,650 4,728   4,261
34,650 34,700 4,735   4,269
34,700 34,750 4,743   4,276
34,750 34,800 4,750   4,284
34,800 34,850 4,758   4,291
34,850 34,900 4,765   4,299
34,900 34,950 4,773   4,306
34,950 35,000 4,780   4,314
35,000
35,000 35,050 4,788   4,321
35,050 35,100 4,795   4,329
35,100 35,150 4,803   4,336
35,150 35,200 4,810   4,344
35,200 35,250 4,818   4,351
35,250 35,300 4,825   4,359
35,300 35,350 4,833   4,366
35,350 35,400 4,840   4,374
35,400 35,450 4,848   4,381
35,450 35,500 4,855   4,389
35,500 35,550 4,863   4,396
35,550 35,600 4,870   4,404
35,600 35,650 4,878   4,411
35,650 35,700 4,885   4,419
35,700 35,750 4,893   4,426
35,750 35,800 4,900   4,434
35,800 35,850 4,908   4,441
35,850 35,900 4,915   4,449
35,900 35,950 4,923   4,456
35,950 36,000 4,930   4,464
36,000
36,000 36,050 4,938   4,471
36,050 36,100 4,945   4,479
36,100 36,150 4,953   4,486
36,150 36,200 4,960   4,494
36,200 36,250 4,968   4,501
36,250 36,300 4,975   4,509
36,300 36,350 4,983   4,516
36,350 36,400 4,990   4,524
36,400 36,450 4,998   4,531
36,450 36,500 5,005   4,539
36,500 36,550 5,013   4,546
36,550 36,600 5,020   4,554
36,600 36,650 5,028   4,561
36,650 36,700 5,035   4,569
36,700 36,750 5,043   4,576
36,750 36,800 5,050   4,584
36,800 36,850 5,058   4,591
36,850 36,900 5,065   4,599
36,900 36,950 5,073   4,606
36,950 37,000 5,080   4,614
37,000
37,000 37,050 5,088   4,621
37,050 37,100 5,095   4,629
37,100 37,150 5,103   4,636
37,150 37,200 5,110   4,644
37,200 37,250 5,118   4,651
37,250 37,300 5,125   4,659
37,300 37,350 5,133   4,666
37,350 37,400 5,140   4,674
37,400 37,450 5,148   4,681
37,450 37,500 5,155   4,689
37,500 37,550 5,163   4,696
37,550 37,600 5,170   4,704
37,600 37,650 5,178   4,711
37,650 37,700 5,185   4,719
37,700 37,750 5,193   4,726
37,750 37,800 5,200   4,734
37,800 37,850 5,208   4,741
37,850 37,900 5,215   4,749
37,900 37,950 5,223   4,756
37,950 38,000 5,233   4,764
38,000
38,000 38,050 5,245   4,771
38,050 38,100 5,258   4,779
38,100 38,150 5,270   4,786
38,150 38,200 5,283   4,794
38,200 38,250 5,295   4,801
38,250 38,300 5,308   4,809
38,300 38,350 5,320   4,816
38,350 38,400 5,333   4,824
38,400 38,450 5,345   4,831
38,450 38,500 5,358   4,839
38,500 38,550 5,370   4,846
38,550 38,600 5,383   4,854
38,600 38,650 5,395   4,861
38,650 38,700 5,408   4,869
38,700 38,750 5,420   4,876
38,750 38,800 5,433   4,884
38,800 38,850 5,445   4,891
38,850 38,900 5,458   4,899
38,900 38,950 5,470   4,906
38,950 39,000 5,483   4,914
39,000
39,000 39,050 5,495   4,921
39,050 39,100 5,508   4,929
39,100 39,150 5,520   4,936
39,150 39,200 5,533   4,944
39,200 39,250 5,545   4,951
39,250 39,300 5,558   4,959
39,300 39,350 5,570   4,966
39,350 39,400 5,583   4,974
39,400 39,450 5,595   4,981
39,450 39,500 5,608   4,989
39,500 39,550 5,620   4,996
39,550 39,600 5,633   5,004
39,600 39,650 5,645   5,011
39,650 39,700 5,658   5,019
39,700 39,750 5,670   5,026
39,750 39,800 5,683   5,034
39,800 39,850 5,695   5,041
39,850 39,900 5,708   5,049
39,900 39,950 5,720   5,056
39,950 40,000 5,733   5,064
40,000
40,000 40,050 5,745   5,071
40,050 40,100 5,758   5,079
40,100 40,150 5,770   5,086
40,150 40,200 5,783   5,094
40,200 40,250 5,795   5,101
40,250 40,300 5,808   5,109
40,300 40,350 5,820   5,116
40,350 40,400 5,833   5,124
40,400 40,450 5,845   5,131
40,450 40,500 5,858   5,139
40,500 40,550 5,870   5,146
40,550 40,600 5,883   5,154
40,600 40,650 5,895   5,161
40,650 40,700 5,908   5,169
40,700 40,750 5,920   5,176
40,750 40,800 5,933   5,184
40,800 40,850 5,945   5,191
40,850 40,900 5,958   5,199
40,900 40,950 5,970   5,206
40,950 41,000 5,983   5,214
41,000
41,000 41,050 5,995   5,221
41,050 41,100 6,008   5,229
41,100 41,150 6,020   5,236
41,150 41,200 6,033   5,244
41,200 41,250 6,045   5,251
41,250 41,300 6,058   5,259
41,300 41,350 6,070   5,266
41,350 41,400 6,083   5,274
41,400 41,450 6,095   5,281
41,450 41,500 6,108   5,289
41,500 41,550 6,120   5,296
41,550 41,600 6,133   5,304
41,600 41,650 6,145   5,311
41,650 41,700 6,158   5,319
41,700 41,750 6,170   5,326
41,750 41,800 6,183   5,334
41,800 41,850 6,195   5,341
41,850 41,900 6,208   5,349
41,900 41,950 6,220   5,356
41,950 42,000 6,233   5,364
42,000
42,000 42,050 6,245   5,371
42,050 42,100 6,258   5,379
42,100 42,150 6,270   5,386
42,150 42,200 6,283   5,394
42,200 42,250 6,295   5,401
42,250 42,300 6,308   5,409
42,300 42,350 6,320   5,416
42,350 42,400 6,333   5,424
42,400 42,450 6,345   5,431
42,450 42,500 6,358   5,439
42,500 42,550 6,370   5,446
42,550 42,600 6,383   5,454
42,600 42,650 6,395   5,461
42,650 42,700 6,408   5,469
42,700 42,750 6,420   5,476
42,750 42,800 6,433   5,484
42,800 42,850 6,445   5,491
42,850 42,900 6,458   5,499
42,900 42,950 6,470   5,506
42,950 43,000 6,483   5,514
43,000
43,000 43,050 6,495   5,521
43,050 43,100 6,508   5,529
43,100 43,150 6,520   5,536
43,150 43,200 6,533   5,544
43,200 43,250 6,545   5,551
43,250 43,300 6,558   5,559
43,300 43,350 6,570   5,566
43,350 43,400 6,583   5,574
43,400 43,450 6,595   5,581
43,450 43,500 6,608   5,589
43,500 43,550 6,620   5,596
43,550 43,600 6,633   5,604
43,600 43,650 6,645   5,611
43,650 43,700 6,658   5,619
43,700 43,750 6,670   5,626
43,750 43,800 6,683   5,634
43,800 43,850 6,695   5,641
43,850 43,900 6,708   5,649
43,900 43,950 6,720   5,656
43,950 44,000 6,733   5,664
44,000
44,000 44,050 6,745   5,671
44,050 44,100 6,758   5,679
44,100 44,150 6,770   5,686
44,150 44,200 6,783   5,694
44,200 44,250 6,795   5,701
44,250 44,300 6,808   5,709
44,300 44,350 6,820   5,716
44,350 44,400 6,833   5,724
44,400 44,450 6,845   5,731
44,450 44,500 6,858   5,739
44,500 44,550 6,870   5,746
44,550 44,600 6,883   5,754
44,600 44,650 6,895   5,761
44,650 44,700 6,908   5,769
44,700 44,750 6,920   5,776
44,750 44,800 6,933   5,784
44,800 44,850 6,945   5,791
44,850 44,900 6,958   5,799
44,900 44,950 6,970   5,806
44,950 45,000 6,983   5,814
45,000
45,000 45,050 6,995   5,821
45,050 45,100 7,008   5,829
45,100 45,150 7,020   5,836
45,150 45,200 7,033   5,844
45,200 45,250 7,045   5,851
45,250 45,300 7,058   5,859
45,300 45,350 7,070   5,866
45,350 45,400 7,083   5,874
45,400 45,450 7,095   5,881
45,450 45,500 7,108   5,889
45,500 45,550 7,120   5,896
45,550 45,600 7,133   5,904
45,600 45,650 7,145   5,911
45,650 45,700 7,158   5,919
45,700 45,750 7,170   5,926
45,750 45,800 7,183   5,934
45,800 45,850 7,195   5,941
45,850 45,900 7,208   5,949
45,900 45,950 7,220   5,956
45,950 46,000 7,233   5,964
46,000
46,000 46,050 7,245   5,971
46,050 46,100 7,258   5,979
46,100 46,150 7,270   5,986
46,150 46,200 7,283   5,994
46,200 46,250 7,295   6,001
46,250 46,300 7,308   6,009
46,300 46,350 7,320   6,016
46,350 46,400 7,333   6,024
46,400 46,450 7,345   6,031
46,450 46,500 7,358   6,039
46,500 46,550 7,370   6,046
46,550 46,600 7,383   6,054
46,600 46,650 7,395   6,061
46,650 46,700 7,408   6,069
46,700 46,750 7,420   6,076
46,750 46,800 7,433   6,084
46,800 46,850 7,445   6,091
46,850 46,900 7,458   6,099
46,900 46,950 7,470   6,106
46,950 47,000 7,483   6,114
47,000
47,000 47,050 7,495   6,121
47,050 47,100 7,508   6,129
47,100 47,150 7,520   6,136
47,150 47,200 7,533   6,144
47,200 47,250 7,545   6,151
47,250 47,300 7,558   6,159
47,300 47,350 7,570   6,166
47,350 47,400 7,583   6,174
47,400 47,450 7,595   6,181
47,450 47,500 7,608   6,189
47,500 47,550 7,620   6,196
47,550 47,600 7,633   6,204
47,600 47,650 7,645   6,211
47,650 47,700 7,658   6,219
47,700 47,750 7,670   6,226
47,750 47,800 7,683   6,234
47,800 47,850 7,695   6,241
47,850 47,900 7,708   6,249
47,900 47,950 7,720   6,256
47,950 48,000 7,733   6,264
48,000
48,000 48,050 7,745   6,271
48,050 48,100 7,758   6,279
48,100 48,150 7,770   6,286
48,150 48,200 7,783   6,294
48,200 48,250 7,795   6,301
48,250 48,300 7,808   6,309
48,300 48,350 7,820   6,316
48,350 48,400 7,833   6,324
48,400 48,450 7,845   6,331
48,450 48,500 7,858   6,339
48,500 48,550 7,870   6,346
48,550 48,600 7,883   6,354
48,600 48,650 7,895   6,361
48,650 48,700 7,908   6,369
48,700 48,750 7,920   6,376
48,750 48,800 7,933   6,384
48,800 48,850 7,945   6,391
48,850 48,900 7,958   6,399
48,900 48,950 7,970   6,406
48,950 49,000 7,983   6,414
49,000
49,000 49,050 7,995   6,421
49,050 49,100 8,008   6,429
49,100 49,150 8,020   6,436
49,150 49,200 8,033   6,444
49,200 49,250 8,045   6,451
49,250 49,300 8,058   6,459
49,300 49,350 8,070   6,466
49,350 49,400 8,083   6,474
49,400 49,450 8,095   6,481
49,450 49,500 8,108   6,489
49,500 49,550 8,120   6,496
49,550 49,600 8,133   6,504
49,600 49,650 8,145   6,511
49,650 49,700 8,158   6,519
49,700 49,750 8,170   6,526
49,750 49,800 8,183   6,534
49,800 49,850 8,195   6,541
49,850 49,900 8,208   6,549
49,900 49,950 8,220   6,556
49,950 50,000 8,233   6,564
50,000
50,000 50,050 8,245   6,571
50,050 50,100 8,258   6,579
50,100 50,150 8,270   6,586
50,150 50,200 8,283   6,594
50,200 50,250 8,295   6,601
50,250 50,300 8,308   6,609
50,300 50,350 8,320   6,616
50,350 50,400 8,333   6,624
50,400 50,450 8,345   6,631
50,450 50,500 8,358   6,639
50,500 50,550 8,370   6,646
50,550 50,600 8,383   6,654
50,600 50,650 8,395   6,661
50,650 50,700 8,408   6,669
50,700 50,750 8,420   6,676
50,750 50,800 8,433   6,684
50,800 50,850 8,445   6,691
50,850 50,900 8,458   6,699
50,900 50,950 8,470   6,706
50,950 51,000 8,483   6,714
51,000
51,000 51,050 8,495   6,721
51,050 51,100 8,508   6,729
51,100 51,150 8,520   6,736
51,150 51,200 8,533   6,744
51,200 51,250 8,545   6,751
51,250 51,300 8,558   6,759
51,300 51,350 8,570   6,766
51,350 51,400 8,583   6,774
51,400 51,450 8,595   6,781
51,450 51,500 8,608   6,789
51,500 51,550 8,620   6,796
51,550 51,600 8,633   6,804
51,600 51,650 8,645   6,811
51,650 51,700 8,658   6,819
51,700 51,750 8,670   6,826
51,750 51,800 8,683   6,834
51,800 51,850 8,695   6,841
51,850 51,900 8,708   6,849
51,900 51,950 8,720   6,856
51,950 52,000 8,733   6,864
52,000
52,000 52,050 8,745   6,871
52,050 52,100 8,758   6,879
52,100 52,150 8,770   6,886
52,150 52,200 8,783   6,894
52,200 52,250 8,795   6,901
52,250 52,300 8,808   6,909
52,300 52,350 8,820   6,916
52,350 52,400 8,833   6,924
52,400 52,450 8,845   6,931
52,450 52,500 8,858   6,939
52,500 52,550 8,870   6,946
52,550 52,600 8,883   6,954
52,600 52,650 8,895   6,961
52,650 52,700 8,908   6,969
52,700 52,750 8,920   6,976
52,750 52,800 8,933   6,984
52,800 52,850 8,945   6,991
52,850 52,900 8,958   6,999
52,900 52,950 8,970   7,006
52,950 53,000 8,983   7,014
53,000
53,000 53,050 8,995   7,021
53,050 53,100 9,008   7,029
53,100 53,150 9,020   7,036
53,150 53,200 9,033   7,044
53,200 53,250 9,045   7,051
53,250 53,300 9,058   7,059
53,300 53,350 9,070   7,066
53,350 53,400 9,083   7,074
53,400 53,450 9,095   7,081
53,450 53,500 9,108   7,089
53,500 53,550 9,120   7,096
53,550 53,600 9,133   7,104
53,600 53,650 9,145   7,111
53,650 53,700 9,158   7,119
53,700 53,750 9,170   7,126
53,750 53,800 9,183   7,134
53,800 53,850 9,195   7,141
53,850 53,900 9,208   7,149
53,900 53,950 9,220   7,156
53,950 54,000 9,233   7,164
54,000
54,000 54,050 9,245   7,171
54,050 54,100 9,258   7,179
54,100 54,150 9,270   7,186
54,150 54,200 9,283   7,194
54,200 54,250 9,295   7,201
54,250 54,300 9,308   7,209
54,300 54,350 9,320   7,216
54,350 54,400 9,333   7,224
54,400 54,450 9,345   7,231
54,450 54,500 9,358   7,239
54,500 54,550 9,370   7,246
54,550 54,600 9,383   7,254
54,600 54,650 9,395   7,261
54,650 54,700 9,408   7,269
54,700 54,750 9,420   7,276
54,750 54,800 9,433   7,284
54,800 54,850 9,445   7,291
54,850 54,900 9,458   7,299
54,900 54,950 9,470   7,306
54,950 55,000 9,483   7,314
55,000
55,000 55,050 9,495   7,321
55,050 55,100 9,508   7,329
55,100 55,150 9,520   7,336
55,150 55,200 9,533   7,344
55,200 55,250 9,545   7,351
55,250 55,300 9,558   7,359
55,300 55,350 9,570   7,366
55,350 55,400 9,583   7,374
55,400 55,450 9,595   7,381
55,450 55,500 9,608   7,389
55,500 55,550 9,620   7,396
55,550 55,600 9,633   7,404
55,600 55,650 9,645   7,411
55,650 55,700 9,658   7,419
55,700 55,750 9,670   7,426
55,750 55,800 9,683   7,434
55,800 55,850 9,695   7,441
55,850 55,900 9,708   7,449
55,900 55,950 9,720   7,456
55,950 56,000 9,733   7,464
56,000
56,000 56,050 9,745   7,471
56,050 56,100 9,758   7,479
56,100 56,150 9,770   7,486
56,150 56,200 9,783   7,494
56,200 56,250 9,795   7,501
56,250 56,300 9,808   7,509
56,300 56,350 9,820   7,516
56,350 56,400 9,833   7,524
56,400 56,450 9,845   7,531
56,450 56,500 9,858   7,539
56,500 56,550 9,870   7,546
56,550 56,600 9,883   7,554
56,600 56,650 9,895   7,561
56,650 56,700 9,908   7,569
56,700 56,750 9,920   7,576
56,750 56,800 9,933   7,584
56,800 56,850 9,945   7,591
56,850 56,900 9,958   7,599
56,900 56,950 9,970   7,606
56,950 57,000 9,983   7,614
57,000
57,000 57,050 9,995   7,621
57,050 57,100 10,008   7,629
57,100 57,150 10,020   7,636
57,150 57,200 10,033   7,644
57,200 57,250 10,045   7,651
57,250 57,300 10,058   7,659
57,300 57,350 10,070   7,666
57,350 57,400 10,083   7,674
57,400 57,450 10,095   7,681
57,450 57,500 10,108   7,689
57,500 57,550 10,120   7,696
57,550 57,600 10,133   7,704
57,600 57,650 10,145   7,711
57,650 57,700 10,158   7,719
57,700 57,750 10,170   7,726
57,750 57,800 10,183   7,734
57,800 57,850 10,195   7,741
57,850 57,900 10,208   7,749
57,900 57,950 10,220   7,756
57,950 58,000 10,233   7,764
58,000
58,000 58,050 10,245   7,771
58,050 58,100 10,258   7,779
58,100 58,150 10,270   7,786
58,150 58,200 10,283   7,794
58,200 58,250 10,295   7,801
58,250 58,300 10,308   7,809
58,300 58,350 10,320   7,816
58,350 58,400 10,333   7,824
58,400 58,450 10,345   7,831
58,450 58,500 10,358   7,839
58,500 58,550 10,370   7,846
58,550 58,600 10,383   7,854
58,600 58,650 10,395   7,861
58,650 58,700 10,408   7,869
58,700 58,750 10,420   7,876
58,750 58,800 10,433   7,884
58,800 58,850 10,445   7,891
58,850 58,900 10,458   7,899
58,900 58,950 10,470   7,906
58,950 59,000 10,483   7,914
59,000
59,000 59,050 10,495   7,921
59,050 59,100 10,508   7,929
59,100 59,150 10,520   7,936
59,150 59,200 10,533   7,944
59,200 59,250 10,545   7,951
59,250 59,300 10,558   7,959
59,300 59,350 10,570   7,966
59,350 59,400 10,583   7,974
59,400 59,450 10,595   7,981
59,450 59,500 10,608   7,989
59,500 59,550 10,620   7,996
59,550 59,600 10,633   8,004
59,600 59,650 10,645   8,011
59,650 59,700 10,658   8,019
59,700 59,750 10,670   8,026
59,750 59,800 10,683   8,034
59,800 59,850 10,695   8,041
59,850 59,900 10,708   8,049
59,900 59,950 10,720   8,056
59,950 60,000 10,733   8,064
60,000
60,000 60,050 10,745   8,071
60,050 60,100 10,758   8,079
60,100 60,150 10,770   8,086
60,150 60,200 10,783   8,094
60,200 60,250 10,795   8,101
60,250 60,300 10,808   8,109
60,300 60,350 10,820   8,116
60,350 60,400 10,833   8,124
60,400 60,450 10,845   8,131
60,450 60,500 10,858   8,139
60,500 60,550 10,870   8,146
60,550 60,600 10,883   8,154
60,600 60,650 10,895   8,161
60,650 60,700 10,908   8,169
60,700 60,750 10,920   8,176
60,750 60,800 10,933   8,184
60,800 60,850 10,945   8,191
60,850 60,900 10,958   8,199
60,900 60,950 10,970   8,206
60,950 61,000 10,983   8,214
61,000
61,000 61,050 10,995   8,221
61,050 61,100 11,008   8,229
61,100 61,150 11,020   8,236
61,150 61,200 11,033   8,244
61,200 61,250 11,045   8,251
61,250 61,300 11,058   8,259
61,300 61,350 11,070   8,266
61,350 61,400 11,083   8,274
61,400 61,450 11,095   8,281
61,450 61,500 11,108   8,289
61,500 61,550 11,120   8,296
61,550 61,600 11,133   8,304
61,600 61,650 11,145   8,311
61,650 61,700 11,158   8,319
61,700 61,750 11,170   8,326
61,750 61,800 11,183   8,334
61,800 61,850 11,195   8,341
61,850 61,900 11,208   8,349
61,900 61,950 11,220   8,356
61,950 62,000 11,233   8,364
62,000
62,000 62,050 11,245   8,371
62,050 62,100 11,258   8,379
62,100 62,150 11,270   8,386
62,150 62,200 11,283   8,394
62,200 62,250 11,295   8,401
62,250 62,300 11,308   8,409
62,300 62,350 11,320   8,416
62,350 62,400 11,333   8,424
62,400 62,450 11,345   8,431
62,450 62,500 11,358   8,439
62,500 62,550 11,370   8,446
62,550 62,600 11,383   8,454
62,600 62,650 11,395   8,461
62,650 62,700 11,408   8,469
62,700 62,750 11,420   8,476
62,750 62,800 11,433   8,484
62,800 62,850 11,445   8,491
62,850 62,900 11,458   8,499
62,900 62,950 11,470   8,506
62,950 63,000 11,483   8,514
63,000
63,000 63,050 11,495   8,521
63,050 63,100 11,508   8,529
63,100 63,150 11,520   8,536
63,150 63,200 11,533   8,544
63,200 63,250 11,545   8,551
63,250 63,300 11,558   8,559
63,300 63,350 11,570   8,566
63,350 63,400 11,583   8,574
63,400 63,450 11,595   8,581
63,450 63,500 11,608   8,589
63,500 63,550 11,620   8,596
63,550 63,600 11,633   8,604
63,600 63,650 11,645   8,611
63,650 63,700 11,658   8,619
63,700 63,750 11,670   8,626
63,750 63,800 11,683   8,634
63,800 63,850 11,695   8,641
63,850 63,900 11,708   8,649
63,900 63,950 11,720   8,656
63,950 64,000 11,733   8,664
64,000
64,000 64,050 11,745   8,671
64,050 64,100 11,758   8,679
64,100 64,150 11,770   8,686
64,150 64,200 11,783   8,694
64,200 64,250 11,795   8,701
64,250 64,300 11,808   8,709
64,300 64,350 11,820   8,716
64,350 64,400 11,833   8,724
64,400 64,450 11,845   8,731
64,450 64,500 11,858   8,739
64,500 64,550 11,870   8,746
64,550 64,600 11,883   8,754
64,600 64,650 11,895   8,761
64,650 64,700 11,908   8,769
64,700 64,750 11,920   8,776
64,750 64,800 11,933   8,784
64,800 64,850 11,945   8,791
64,850 64,900 11,958   8,799
64,900 64,950 11,970   8,806
64,950 65,000 11,983   8,814
65,000
65,000 65,050 11,995   8,821
65,050 65,100 12,008   8,829
65,100 65,150 12,020   8,836
65,150 65,200 12,033   8,844
65,200 65,250 12,045   8,851
65,250 65,300 12,058   8,859
65,300 65,350 12,070   8,866
65,350 65,400 12,083   8,874
65,400 65,450 12,095   8,881
65,450 65,500 12,108   8,889
65,500 65,550 12,120   8,896
65,550 65,600 12,133   8,904
65,600 65,650 12,145   8,911
65,650 65,700 12,158   8,919
65,700 65,750 12,170   8,926
65,750 65,800 12,183   8,934
65,800 65,850 12,195   8,941
65,850 65,900 12,208   8,949
65,900 65,950 12,220   8,956
65,950 66,000 12,233   8,964
66,000
66,000 66,050 12,245   8,971
66,050 66,100 12,258   8,979
66,100 66,150 12,270   8,986
66,150 66,200 12,283   8,994
66,200 66,250 12,295   9,001
66,250 66,300 12,308   9,009
66,300 66,350 12,320   9,016
66,350 66,400 12,333   9,024
66,400 66,450 12,345   9,031
66,450 66,500 12,358   9,039
66,500 66,550 12,370   9,046
66,550 66,600 12,383   9,054
66,600 66,650 12,395   9,061
66,650 66,700 12,408   9,069
66,700 66,750 12,420   9,076
66,750 66,800 12,433   9,084
66,800 66,850 12,445   9,091
66,850 66,900 12,458   9,099
66,900 66,950 12,470   9,106
66,950 67,000 12,483   9,114
67,000
67,000 67,050 12,495   9,121
67,050 67,100 12,508   9,129
67,100 67,150 12,520   9,136
67,150 67,200 12,533   9,144
67,200 67,250 12,545   9,151
67,250 67,300 12,558   9,159
67,300 67,350 12,570   9,166
67,350 67,400 12,583   9,174
67,400 67,450 12,595   9,181
67,450 67,500 12,608   9,189
67,500 67,550 12,620   9,196
67,550 67,600 12,633   9,204
67,600 67,650 12,645   9,211
67,650 67,700 12,658   9,219
67,700 67,750 12,670   9,226
67,750 67,800 12,683   9,234
67,800 67,850 12,695   9,241
67,850 67,900 12,708   9,249
67,900 67,950 12,720   9,256
67,950 68,000 12,733   9,264
68,000
68,000 68,050 12,745   9,271
68,050 68,100 12,758   9,279
68,100 68,150 12,770   9,286
68,150 68,200 12,783   9,294
68,200 68,250 12,795   9,301
68,250 68,300 12,808   9,309
68,300 68,350 12,820   9,316
68,350 68,400 12,833   9,324
68,400 68,450 12,845   9,331
68,450 68,500 12,858   9,339
68,500 68,550 12,870   9,346
68,550 68,600 12,883   9,354
68,600 68,650 12,895   9,361
68,650 68,700 12,908   9,369
68,700 68,750 12,920   9,376
68,750 68,800 12,933   9,384
68,800 68,850 12,945   9,391
68,850 68,900 12,958   9,399
68,900 68,950 12,970   9,406
68,950 69,000 12,983   9,414
69,000
69,000 69,050 12,995   9,421
69,050 69,100 13,008   9,429
69,100 69,150 13,020   9,436
69,150 69,200 13,033   9,444
69,200 69,250 13,045   9,451
69,250 69,300 13,058   9,459
69,300 69,350 13,070   9,466
69,350 69,400 13,083   9,474
69,400 69,450 13,095   9,481
69,450 69,500 13,108   9,489
69,500 69,550 13,120   9,496
69,550 69,600 13,133   9,504
69,600 69,650 13,145   9,511
69,650 69,700 13,158   9,519
69,700 69,750 13,170   9,526
69,750 69,800 13,183   9,534
69,800 69,850 13,195   9,541
69,850 69,900 13,208   9,549
69,900 69,950 13,220   9,556
69,950 70,000 13,233   9,564
70,000
70,000 70,050 13,245   9,571
70,050 70,100 13,258   9,579
70,100 70,150 13,270   9,586
70,150 70,200 13,283   9,594
70,200 70,250 13,295   9,601
70,250 70,300 13,308   9,609
70,300 70,350 13,320   9,616
70,350 70,400 13,333   9,624
70,400 70,450 13,345   9,631
70,450 70,500 13,358   9,639
70,500 70,550 13,370   9,646
70,550 70,600 13,383   9,654
70,600 70,650 13,395   9,661
70,650 70,700 13,408   9,669
70,700 70,750 13,420   9,676
70,750 70,800 13,433   9,684
70,800 70,850 13,445   9,691
70,850 70,900 13,458   9,699
70,900 70,950 13,470   9,706
70,950 71,000 13,483   9,714
71,000
71,000 71,050 13,495   9,721
71,050 71,100 13,508   9,729
71,100 71,150 13,520   9,736
71,150 71,200 13,533   9,744
71,200 71,250 13,545   9,751
71,250 71,300 13,558   9,759
71,300 71,350 13,570   9,766
71,350 71,400 13,583   9,774
71,400 71,450 13,595   9,781
71,450 71,500 13,608   9,789
71,500 71,550 13,620   9,796
71,550 71,600 13,633   9,804
71,600 71,650 13,645   9,811
71,650 71,700 13,658   9,819
71,700 71,750 13,670   9,826
71,750 71,800 13,683   9,834
71,800 71,850 13,695   9,841
71,850 71,900 13,708   9,849
71,900 71,950 13,720   9,856
71,950 72,000 13,733   9,864
72,000
72,000 72,050 13,745   9,871
72,050 72,100 13,758   9,879
72,100 72,150 13,770   9,886
72,150 72,200 13,783   9,894
72,200 72,250 13,795   9,901
72,250 72,300 13,808   9,909
72,300 72,350 13,820   9,916
72,350 72,400 13,833   9,924
72,400 72,450 13,845   9,931
72,450 72,500 13,858   9,939
72,500 72,550 13,870   9,946
72,550 72,600 13,883   9,954
72,600 72,650 13,895   9,961
72,650 72,700 13,908   9,969
72,700 72,750 13,920   9,976
72,750 72,800 13,933   9,984
72,800 72,850 13,945   9,991
72,850 72,900 13,958   9,999
72,900 72,950 13,970   10,006
72,950 73,000 13,983   10,014
73,000
73,000 73,050 13,995   10,021
73,050 73,100 14,008   10,029
73,100 73,150 14,020   10,036
73,150 73,200 14,033   10,044
73,200 73,250 14,045   10,051
73,250 73,300 14,058   10,059
73,300 73,350 14,070   10,066
73,350 73,400 14,083   10,074
73,400 73,450 14,095   10,081
73,450 73,500 14,108   10,089
73,500 73,550 14,120   10,096
73,550 73,600 14,133   10,104
73,600 73,650 14,145   10,111
73,650 73,700 14,158   10,119
73,700 73,750 14,170   10,126
73,750 73,800 14,183   10,134
73,800 73,850 14,195   10,141
73,850 73,900 14,208   10,149
73,900 73,950 14,220   10,156
73,950 74,000 14,233   10,164
74,000
74,000 74,050 14,245   10,171
74,050 74,100 14,258   10,179
74,100 74,150 14,270   10,186
74,150 74,200 14,283   10,194
74,200 74,250 14,295   10,201
74,250 74,300 14,308   10,209
74,300 74,350 14,320   10,216
74,350 74,400 14,333   10,224
74,400 74,450 14,345   10,231
74,450 74,500 14,358   10,239
74,500 74,550 14,370   10,246
74,550 74,600 14,383   10,254
74,600 74,650 14,395   10,261
74,650 74,700 14,408   10,269
74,700 74,750 14,420   10,276
74,750 74,800 14,433   10,284
74,800 74,850 14,445   10,291
74,850 74,900 14,458   10,299
74,900 74,950 14,470   10,306
74,950 75,000 14,483   10,314
75,000
75,000 75,050 14,495   10,321
75,050 75,100 14,508   10,329
75,100 75,150 14,520   10,336
75,150 75,200 14,533   10,344
75,200 75,250 14,545   10,351
75,250 75,300 14,558   10,359
75,300 75,350 14,570   10,366
75,350 75,400 14,583   10,374
75,400 75,450 14,595   10,381
75,450 75,500 14,608   10,389
75,500 75,550 14,620   10,396
75,550 75,600 14,633   10,404
75,600 75,650 14,645   10,411
75,650 75,700 14,658   10,419
75,700 75,750 14,670   10,426
75,750 75,800 14,683   10,434
75,800 75,850 14,695   10,441
75,850 75,900 14,708   10,449
75,900 75,950 14,720   10,459
75,950 76,000 14,733   10,471
76,000
76,000 76,050 14,745   10,484
76,050 76,100 14,758   10,496
76,100 76,150 14,770   10,509
76,150 76,200 14,783   10,521
76,200 76,250 14,795   10,534
76,250 76,300 14,808   10,546
76,300 76,350 14,820   10,559
76,350 76,400 14,833   10,571
76,400 76,450 14,845   10,584
76,450 76,500 14,858   10,596
76,500 76,550 14,870   10,609
76,550 76,600 14,883   10,621
76,600 76,650 14,895   10,634
76,650 76,700 14,908   10,646
76,700 76,750 14,920   10,659
76,750 76,800 14,933   10,671
76,800 76,850 14,945   10,684
76,850 76,900 14,958   10,696
76,900 76,950 14,970   10,709
76,950 77,000 14,983   10,721
77,000
77,000 77,050 14,995   10,734
77,050 77,100 15,008   10,746
77,100 77,150 15,020   10,759
77,150 77,200 15,033   10,771
77,200 77,250 15,045   10,784
77,250 77,300 15,058   10,796
77,300 77,350 15,070   10,809
77,350 77,400 15,083   10,821
77,400 77,450 15,095   10,834
77,450 77,500 15,108   10,846
77,500 77,550 15,120   10,859
77,550 77,600 15,133   10,871
77,600 77,650 15,145   10,884
77,650 77,700 15,158   10,896
77,700 77,750 15,170   10,909
77,750 77,800 15,183   10,921
77,800 77,850 15,195   10,934
77,850 77,900 15,208   10,946
77,900 77,950 15,220   10,959
77,950 78,000 15,233   10,971
78,000
78,000 78,050 15,245   10,984
78,050 78,100 15,258   10,996
78,100 78,150 15,270   11,009
78,150 78,200 15,283   11,021
78,200 78,250 15,295   11,034
78,250 78,300 15,308   11,046
78,300 78,350 15,320   11,059
78,350 78,400 15,333   11,071
78,400 78,450 15,345   11,084
78,450 78,500 15,358   11,096
78,500 78,550 15,370   11,109
78,550 78,600 15,383   11,121
78,600 78,650 15,395   11,134
78,650 78,700 15,408   11,146
78,700 78,750 15,420   11,159
78,750 78,800 15,433   11,171
78,800 78,850 15,445   11,184
78,850 78,900 15,458   11,196
78,900 78,950 15,470   11,209
78,950 79,000 15,483   11,221
79,000
79,000 79,050 15,495   11,234
79,050 79,100 15,508   11,246
79,100 79,150 15,520   11,259
79,150 79,200 15,533   11,271
79,200 79,250 15,545   11,284
79,250 79,300 15,558   11,296
79,300 79,350 15,570   11,309
79,350 79,400 15,583   11,321
79,400 79,450 15,595   11,334
79,450 79,500 15,608   11,346
79,500 79,550 15,620   11,359
79,550 79,600 15,633   11,371
79,600 79,650 15,645   11,384
79,650 79,700 15,658   11,396
79,700 79,750 15,670   11,409
79,750 79,800 15,683   11,421
79,800 79,850 15,695   11,434
79,850 79,900 15,708   11,446
79,900 79,950 15,720   11,459
79,950 80,000 15,733   11,471
80,000
80,000 80,050 15,745   11,484
80,050 80,100 15,758   11,496
80,100 80,150 15,770   11,509
80,150 80,200 15,783   11,521
80,200 80,250 15,795   11,534
80,250 80,300 15,808   11,546
80,300 80,350 15,820   11,559
80,350 80,400 15,833   11,571
80,400 80,450 15,845   11,584
80,450 80,500 15,858   11,596
80,500 80,550 15,870   11,609
80,550 80,600 15,883   11,621
80,600 80,650 15,895   11,634
80,650 80,700 15,908   11,646
80,700 80,750 15,920   11,659
80,750 80,800 15,933   11,671
80,800 80,850 15,945   11,684
80,850 80,900 15,958   11,696
80,900 80,950 15,970   11,709
80,950 81,000 15,983   11,721
81,000
81,000 81,050 15,995   11,734
81,050 81,100 16,008   11,746
81,100 81,150 16,020   11,759
81,150 81,200 16,033   11,771
81,200 81,250 16,045   11,784
81,250 81,300 16,058   11,796
81,300 81,350 16,070   11,809
81,350 81,400 16,083   11,821
81,400 81,450 16,095   11,834
81,450 81,500 16,108   11,846
81,500 81,550 16,120   11,859
81,550 81,600 16,133   11,871
81,600 81,650 16,145   11,884
81,650 81,700 16,158   11,896
81,700 81,750 16,170   11,909
81,750 81,800 16,183   11,921
81,800 81,850 16,195   11,934
81,850 81,900 16,208   11,946
81,900 81,950 16,220   11,959
81,950 82,000 16,233   11,971
82,000
82,000 82,050 16,245   11,984
82,050 82,100 16,258   11,996
82,100 82,150 16,270   12,009
82,150 82,200 16,283   12,021
82,200 82,250 16,295   12,034
82,250 82,300 16,308   12,046
82,300 82,350 16,320   12,059
82,350 82,400 16,333   12,071
82,400 82,450 16,345   12,084
82,450 82,500 16,358   12,096
82,500 82,550 16,370   12,109
82,550 82,600 16,383   12,121
82,600 82,650 16,395   12,134
82,650 82,700 16,408   12,146
82,700 82,750 16,420   12,159
82,750 82,800 16,433   12,171
82,800 82,850 16,445   12,184
82,850 82,900 16,458   12,196
82,900 82,950 16,470   12,209
82,950 83,000 16,483   12,221
83,000
83,000 83,050 16,495   12,234
83,050 83,100 16,508   12,246
83,100 83,150 16,520   12,259
83,150 83,200 16,533   12,271
83,200 83,250 16,545   12,284
83,250 83,300 16,558   12,296
83,300 83,350 16,570   12,309
83,350 83,400 16,583   12,321
83,400 83,450 16,595   12,334
83,450 83,500 16,608   12,346
83,500 83,550 16,620   12,359
83,550 83,600 16,633   12,371
83,600 83,650 16,645   12,384
83,650 83,700 16,658   12,396
83,700 83,750 16,670   12,409
83,750 83,800 16,683   12,421
83,800 83,850 16,695   12,434
83,850 83,900 16,708   12,446
83,900 83,950 16,720   12,459
83,950 84,000 16,733   12,471
84,000
84,000 84,050 16,745   12,484
84,050 84,100 16,758   12,496
84,100 84,150 16,770   12,509
84,150 84,200 16,783   12,521
84,200 84,250 16,795   12,534
84,250 84,300 16,808   12,546
84,300 84,350 16,820   12,559
84,350 84,400 16,833   12,571
84,400 84,450 16,845   12,584
84,450 84,500 16,858   12,596
84,500 84,550 16,870   12,609
84,550 84,600 16,883   12,621
84,600 84,650 16,895   12,634
84,650 84,700 16,908   12,646
84,700 84,750 16,920   12,659
84,750 84,800 16,933   12,671
84,800 84,850 16,945   12,684
84,850 84,900 16,958   12,696
84,900 84,950 16,970   12,709
84,950 85,000 16,983   12,721
85,000
85,000 85,050 16,995   12,734
85,050 85,100 17,008   12,746
85,100 85,150 17,020   12,759
85,150 85,200 17,033   12,771
85,200 85,250 17,045   12,784
85,250 85,300 17,058   12,796
85,300 85,350 17,070   12,809
85,350 85,400 17,083   12,821
85,400 85,450 17,095   12,834
85,450 85,500 17,108   12,846
85,500 85,550 17,120   12,859
85,550 85,600 17,133   12,871
85,600 85,650 17,145   12,884
85,650 85,700 17,158   12,896
85,700 85,750 17,170   12,909
85,750 85,800 17,183   12,921
85,800 85,850 17,195   12,934
85,850 85,900 17,208   12,946
85,900 85,950 17,220   12,959
85,950 86,000 17,233   12,971
86,000
86,000 86,050 17,245   12,984
86,050 86,100 17,258   12,996
86,100 86,150 17,270   13,009
86,150 86,200 17,283   13,021
86,200 86,250 17,295   13,034
86,250 86,300 17,308   13,046
86,300 86,350 17,320   13,059
86,350 86,400 17,333   13,071
86,400 86,450 17,345   13,084
86,450 86,500 17,358   13,096
86,500 86,550 17,370   13,109
86,550 86,600 17,383   13,121
86,600 86,650 17,395   13,134
86,650 86,700 17,408   13,146
86,700 86,750 17,420   13,159
86,750 86,800 17,433   13,171
86,800 86,850 17,445   13,184
86,850 86,900 17,458   13,196
86,900 86,950 17,470   13,209
86,950 87,000 17,483   13,221
87,000
87,000 87,050 17,495   13,234
87,050 87,100 17,508   13,246
87,100 87,150 17,520   13,259
87,150 87,200 17,533   13,271
87,200 87,250 17,545   13,284
87,250 87,300 17,558   13,296
87,300 87,350 17,570   13,309
87,350 87,400 17,583   13,321
87,400 87,450 17,595   13,334
87,450 87,500 17,608   13,346
87,500 87,550 17,620   13,359
87,550 87,600 17,633   13,371
87,600 87,650 17,645   13,384
87,650 87,700 17,658   13,396
87,700 87,750 17,670   13,409
87,750 87,800 17,683   13,421
87,800 87,850 17,695   13,434
87,850 87,900 17,708   13,446
87,900 87,950 17,720   13,459
87,950 88,000 17,733   13,471
88,000
88,000 88,050 17,745   13,484
88,050 88,100 17,758   13,496
88,100 88,150 17,770   13,509
88,150 88,200 17,783   13,521
88,200 88,250 17,795   13,534
88,250 88,300 17,808   13,546
88,300 88,350 17,820   13,559
88,350 88,400 17,833   13,571
88,400 88,450 17,845   13,584
88,450 88,500 17,858   13,596
88,500 88,550 17,870   13,609
88,550 88,600 17,883   13,621
88,600 88,650 17,895   13,634
88,650 88,700 17,908   13,646
88,700 88,750 17,920   13,659
88,750 88,800 17,933   13,671
88,800 88,850 17,945   13,684
88,850 88,900 17,958   13,696
88,900 88,950 17,970   13,709
88,950 89,000 17,983   13,721
89,000
89,000 89,050 17,995   13,734
89,050 89,100 18,008   13,746
89,100 89,150 18,020   13,759
89,150 89,200 18,033   13,771
89,200 89,250 18,045   13,784
89,250 89,300 18,058   13,796
89,300 89,350 18,070   13,809
89,350 89,400 18,083   13,821
89,400 89,450 18,095   13,834
89,450 89,500 18,108   13,846
89,500 89,550 18,120   13,859
89,550 89,600 18,133   13,871
89,600 89,650 18,145   13,884
89,650 89,700 18,158   13,896
89,700 89,750 18,170   13,909
89,750 89,800 18,183   13,921
89,800 89,850 18,195   13,934
89,850 89,900 18,208   13,946
89,900 89,950 18,220   13,959
89,950 90,000 18,233   13,971
90,000
90,000 90,050 18,245   13,984
90,050 90,100 18,258   13,996
90,100 90,150 18,270   14,009
90,150 90,200 18,283   14,021
90,200 90,250 18,295   14,034
90,250 90,300 18,308   14,046
90,300 90,350 18,320   14,059
90,350 90,400 18,333   14,071
90,400 90,450 18,345   14,084
90,450 90,500 18,358   14,096
90,500 90,550 18,370   14,109
90,550 90,600 18,383   14,121
90,600 90,650 18,395   14,134
90,650 90,700 18,408   14,146
90,700 90,750 18,420   14,159
90,750 90,800 18,433   14,171
90,800 90,850 18,445   14,184
90,850 90,900 18,458   14,196
90,900 90,950 18,470   14,209
90,950 91,000 18,483   14,221
91,000
91,000 91,050 18,495   14,234
91,050 91,100 18,508   14,246
91,100 91,150 18,520   14,259
91,150 91,200 18,533   14,271
91,200 91,250 18,545   14,284
91,250 91,300 18,558   14,296
91,300 91,350 18,570   14,309
91,350 91,400 18,583   14,321
91,400 91,450 18,595   14,334
91,450 91,500 18,608   14,346
91,500 91,550 18,620   14,359
91,550 91,600 18,633   14,371
91,600 91,650 18,645   14,384
91,650 91,700 18,658   14,396
91,700 91,750 18,670   14,409
91,750 91,800 18,683   14,421
91,800 91,850 18,695   14,434
91,850 91,900 18,708   14,446
91,900 91,950 18,721   14,459
91,950 92,000 18,735   14,471
92,000
92,000 92,050 18,749   14,484
92,050 92,100 18,763   14,496
92,100 92,150 18,777   14,509
92,150 92,200 18,791   14,521
92,200 92,250 18,805   14,534
92,250 92,300 18,819   14,546
92,300 92,350 18,833   14,559
92,350 92,400 18,847   14,571
92,400 92,450 18,861   14,584
92,450 92,500 18,875   14,596
92,500 92,550 18,889   14,609
92,550 92,600 18,903   14,621
92,600 92,650 18,917   14,634
92,650 92,700 18,931   14,646
92,700 92,750 18,945   14,659
92,750 92,800 18,959   14,671
92,800 92,850 18,973   14,684
92,850 92,900 18,987   14,696
92,900 92,950 19,001   14,709
92,950 93,000 19,015   14,721
93,000
93,000 93,050 19,029   14,734
93,050 93,100 19,043   14,746
93,100 93,150 19,057   14,759
93,150 93,200 19,071   14,771
93,200 93,250 19,085   14,784
93,250 93,300 19,099   14,796
93,300 93,350 19,113   14,809
93,350 93,400 19,127   14,821
93,400 93,450 19,141   14,834
93,450 93,500 19,155   14,846
93,500 93,550 19,169   14,859
93,550 93,600 19,183   14,871
93,600 93,650 19,197   14,884
93,650 93,700 19,211   14,896
93,700 93,750 19,225   14,909
93,750 93,800 19,239   14,921
93,800 93,850 19,253   14,934
93,850 93,900 19,267   14,946
93,900 93,950 19,281   14,959
93,950 94,000 19,295   14,971
94,000
94,000 94,050 19,309   14,984
94,050 94,100 19,323   14,996
94,100 94,150 19,337   15,009
94,150 94,200 19,351   15,021
94,200 94,250 19,365   15,034
94,250 94,300 19,379   15,046
94,300 94,350 19,393   15,059
94,350 94,400 19,407   15,071
94,400 94,450 19,421   15,084
94,450 94,500 19,435   15,096
94,500 94,550 19,449   15,109
94,550 94,600 19,463   15,121
94,600 94,650 19,477   15,134
94,650 94,700 19,491   15,146
94,700 94,750 19,505   15,159
94,750 94,800 19,519   15,171
94,800 94,850 19,533   15,184
94,850 94,900 19,547   15,196
94,900 94,950 19,561   15,209
94,950 95,000 19,575   15,221
95,000
95,000 95,050 19,589   15,234
95,050 95,100 19,603   15,246
95,100 95,150 19,617   15,259
95,150 95,200 19,631   15,271
95,200 95,250 19,645   15,284
95,250 95,300 19,659   15,296
95,300 95,350 19,673   15,309
95,350 95,400 19,687   15,321
95,400 95,450 19,701   15,334
95,450 95,500 19,715   15,346
95,500 95,550 19,729   15,359
95,550 95,600 19,743   15,371
95,600 95,650 19,757   15,384
95,650 95,700 19,771   15,396
95,700 95,750 19,785   15,409
95,750 95,800 19,799   15,421
95,800 95,850 19,813   15,434
95,850 95,900 19,827   15,446
95,900 95,950 19,841   15,459
95,950 96,000 19,855   15,471
96,000
96,000 96,050 19,869   15,484
96,050 96,100 19,883   15,496
96,100 96,150 19,897   15,509
96,150 96,200 19,911   15,521
96,200 96,250 19,925   15,534
96,250 96,300 19,939   15,546
96,300 96,350 19,953   15,559
96,350 96,400 19,967   15,571
96,400 96,450 19,981   15,584
96,450 96,500 19,995   15,596
96,500 96,550 20,009   15,609
96,550 96,600 20,023   15,621
96,600 96,650 20,037   15,634
96,650 96,700 20,051   15,646
96,700 96,750 20,065   15,659
96,750 96,800 20,079   15,671
96,800 96,850 20,093   15,684
96,850 96,900 20,107   15,696
96,900 96,950 20,121   15,709
96,950 97,000 20,135   15,721
97,000
97,000 97,050 20,149   15,734
97,050 97,100 20,163   15,746
97,100 97,150 20,177   15,759
97,150 97,200 20,191   15,771
97,200 97,250 20,205   15,784
97,250 97,300 20,219   15,796
97,300 97,350 20,233   15,809
97,350 97,400 20,247   15,821
97,400 97,450 20,261   15,834
97,450 97,500 20,275   15,846
97,500 97,550 20,289   15,859
97,550 97,600 20,303   15,871
97,600 97,650 20,317   15,884
97,650 97,700 20,331   15,896
97,700 97,750 20,345   15,909
97,750 97,800 20,359   15,921
97,800 97,850 20,373   15,934
97,850 97,900 20,387   15,946
97,900 97,950 20,401   15,959
97,950 98,000 20,415   15,971
98,000
98,000 98,050 20,429   15,984
98,050 98,100 20,443   15,996
98,100 98,150 20,457   16,009
98,150 98,200 20,471   16,021
98,200 98,250 20,485   16,034
98,250 98,300 20,499   16,046
98,300 98,350 20,513   16,059
98,350 98,400 20,527   16,071
98,400 98,450 20,541   16,084
98,450 98,500 20,555   16,096
98,500 98,550 20,569   16,109
98,550 98,600 20,583   16,121
98,600 98,650 20,597   16,134
98,650 98,700 20,611   16,146
98,700 98,750 20,625   16,159
98,750 98,800 20,639   16,171
98,800 98,850 20,653   16,184
98,850 98,900 20,667   16,196
98,900 98,950 20,681   16,209
98,950 99,000 20,695   16,221
99,000
99,000 99,050 20,709   16,234
99,050 99,100 20,723   16,246
99,100 99,150 20,737   16,259
99,150 99,200 20,751   16,271
99,200 99,250 20,765   16,284
99,250 99,300 20,779   16,296
99,300 99,350 20,793   16,309
99,350 99,400 20,807   16,321
99,400 99,450 20,821   16,334
99,450 99,500 20,835   16,346
99,500 99,550 20,849   16,359
99,550 99,600 20,863   16,371
99,600 99,650 20,877   16,384
99,650 99,700 20,891   16,396
99,700 99,750 20,905   16,409
99,750 99,800 20,919   16,421
99,800 99,850 20,933   16,434
99,850 99,900 20,947   16,446
99,900 99,950 20,961   16,459
99,950 100,000 20,975   16,471
     
 
$100,000
or over —

use
Form 1040
 
     

- Notices

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 and 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 send us comments through IRS.gov/FormsComments. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send your return to this address. Instead, see the addresses at the end of these instructions.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.

Estimates of Taxpayer Burden

The table below shows burden estimates based upon current statutory requirements as of September 2017 for taxpayers filing a 2017 Form 1040EZ tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with record keeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. While these estimates don’t 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.

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. Reported time and cost burdens are national averages and don’t necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. The average burden for Form 1040EZ filers is about 5 hours and $40.

If you have comments concerning the time and cost estimates that follow, you can contact us at either one of the addresses shown under We welcome comments on forms, earlier.

Estimated Average Taxpayer Burden for Individuals by Activity

    Average Time Burden (Hours)
Primary Form Filed Percentage
of Returns
Total
Time
Record
Keeping
Tax
Planning
Form Completion
and Submission
All
Other
Average
Cost
(Dollars)
1040EZ 12% 5 1 * 2 1 $40
 
*Rounds to less than one hour.
Detail may not add to total time due to rounding. Dollars rounded to the nearest $10.

Major Categories of Federal Income and Outlays for Fiscal Year 2016

 

This is an Image: 12063z02.gif
 

Federal Budget

Please click here for the text description of the image.

 

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 2016 (which began on October 1, 2015, and ended on September 30, 2016), federal income was $3.268 trillion and outlays were $3.853 trillion, leaving a deficit of $585 billion.

Footnotes for Certain Federal Outlays

 

Note. The percentage calculations in this section and the dollar chart for outlays exclude undistributed offsetting receipts, which were $95 billion in 2016. In the budget, these receipts are offset against spending in the calculation of the outlay total. These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.

 

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

  2. National defense, veterans, and foreign affairs: About 15% of federal outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; 4% 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.

  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.

  4. Social programs: About 16% of total outlays were for Medicaid, Supplemental Nutrition Assistance Program (formerly food stamps), temporary assistance for needy families, supplemental security income, and related programs; and 6% for health research and public health programs, unemployment compensation, assisted housing, and social services.

 

1040EZ - Additional Material

This is an Image: 12063z03.gif
 

Graphic for Electronic Filing (e-file) goes here

Please click here for the text description of the image.

Index

C

Common mistakes, checklist to avoid, Return Checklist

D

Death of a taxpayer, Death of a Taxpayer
Death of spouse, Death of a Taxpayer
Debt held by the public, gift to reduce, How do you make a gift to reduce debt held by the public?
Direct deposit of refund, Why Use Direct Deposit?
Disclosure, Privacy Act, and Paperwork Reduction Act notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice
Domestic partners, Nevada, Washington, and California Domestic Partners
Dual-status alien, Nonresident aliens and dual-status aliens.

F

Filing instructions
When to file, When Should You File?
Filing requirements, Do You Have To File?, Filing Requirement Charts
Filing status, What Filing Status Can You Use?
Form W-2
Not received or incorrect, Missing or incorrect Form W-2?
Free file,

H

Health care: Individual Responsibility, Line 11, Health Care: Individual Responsibility
Household employee
Form W-2 not received, Line 1, Wages, Salaries, and Tips
How to comment on forms, We welcome comments on forms.

I

Identity Protection PIN, Identity protection PIN.
Identity theft, Secure your records from identity theft., Resolving tax-related identity theft issues
Income tax withheld (federal), Line 7, Federal Income Tax Withheld
Injured spouse, Injured spouse.
Innocent spouse relief, Innocent spouse relief.
Installment payments, What if You Cannot Pay?
Interest income
Tax-exempt, Tax-Exempt Interest
Taxable, Line 2, Taxable Interest
Interest, late payment of tax, What if You Cannot Pay?

K

Kidnapped child, parent of, Parent of a Kidnapped Child

M

Mailing addresses, 1040EZ - Additional Material
Married persons, filing status, Married filing jointly.

P

Payments and tax
Amount you owe, Amount You Owe
What if you cannot pay?, What if You Cannot Pay?
Penalty
Frivolous return, What if You File or Pay Late?
Interest, What if You File or Pay Late?
Late filing, What if You File or Pay Late?
Late payment, What if You File or Pay Late?
Underpayment of tax, Penalty for Not Paying Enough Tax During the Year
Premium tax credit, Premium tax credit.
Preparer, tax return, Paid preparer must sign your return.
Presidential election $3 check-off, Presidential Election Campaign Fund
Private delivery service, Private delivery services.
Public debt, gift to reduce the, How do you make a gift to reduce debt held by the public?

R

Railroad retirement benefits treated as social security, Social Security Benefits
Recordkeeping, How long should records be kept?
Refund, Refund
Refunds of state and local income taxes, Refunds of State or Local Income Taxes
Resident alien, Resident aliens.
Return checklist to avoid mistakes, Return Checklist
Round off to whole dollars, Rounding Off to Whole Dollars

S

Salaries, Line 1, Wages, Salaries, and Tips
Scholarship and fellowship grants, Line 1, Wages, Salaries, and Tips
Shared responsibility payment, Line 11, Health Care: Individual Responsibility
Signing your return, Signing Your Return
Single person, filing status, Single.
Social security benefits, Social Security Benefits
Social security number, Social Security Number (SSN)
State and local income taxes, refunds of, Refunds of State or Local Income Taxes

T

Tax assistance, Section 6—How To Get Tax Help
Tax figured by the IRS, Line 10, Tax
Tax-exempt interest, Tax-Exempt Interest
Taxpayer Advocate Service (TAS), The Taxpayer Advocate Service Is Here To Help You
Taxpayer Bill of Rights, Tax Topics
Third party designee, Third Party Designee
Tip income, Line 1, Wages, Salaries, and Tips

W

Wages, Line 1, Wages, Salaries, and Tips
What's new, What's New
When you should file, When Should You File?
Where do you file, 1040EZ - Additional Material
Who can use Form 1040EZ, Checklist for Using Form 1040EZ
Who must file, Filing Requirement Charts
Who should file, Do You Have To File?
Withholding and estimated tax payments for 2018, Income tax withholding and estimated tax for 2018.

Where Do You File?

This is an Image: envelope.gif
 
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 requesting a refund or are not enclosing a check or
money order...
Are enclosing a check or
money order...
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, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0014
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704
Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0014
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Alabama, Georgia, Kentucky, New Jersey, North Carolina, South Carolina, Tennessee, Virginia Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0014
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
Delaware, Maine, Massachusetts, Missouri, New Hampshire, New York, Vermont Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0014
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-7008
Connecticut, District of Columbia, Maryland, Pennsylvania, Rhode Island, West Virginia Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0014
Internal Revenue Service
P.O. Box 37910
Hartford, CT 06176-7910
A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien. Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
* If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.