1040EZ (2016)

Instructions

2016


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) with dependent child," 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:

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

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Income

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1040EZ - Main Contents

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1

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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

Due date of return.

File Form 1040EZ by April 18, 2017. The due date is April 18, instead of April 15, because April 15 is a Saturday and April 17 is the Emancipation Day holiday in the District of Columbia (which changes your filing deadline even if you do not live in the District of Columbia).


 

Earned income credit (EIC).

You may be able to take the EIC if you earned less than $14,880 ($20,430 if married filing jointly). See Lines 8a and 8b, Earned Income Credit (EIC) in Section 3, later.


 

Service at local IRS offices by appointment.

Many issues can be resolved conveniently on IRS.gov with no waiting. However, if you need help from an IRS Taxpayer Assistance Center (TAC), you need to call to schedule an appointment. Go to IRS.gov/taclocator to find the location and telephone number of your local TAC.


 

Delayed refund for returns claiming the earned income credit (EIC).

Due to changes in the law, the IRS can't issue refunds before February 15, 2017, for returns that claim the EIC. This applies to the entire refund, not just the portion associated with the EIC. Although the IRS will begin releasing refunds for returns that claim this credit on February 15, because of the time it generally takes banking or financial systems to process deposits, it is unlikely that your refund will arrive in your bank account or on a debit card before the week of February 27 (assuming your return has no processing issues and you elect direct deposit). If you filed your return before February 15, you can check Where’s My Refund? on IRS.gov (IRS.gov/refunds) a few days after February 15 for your projected deposit date. Where’s My Refund? and the IRS2Go phone app remain the best ways to check the status of any refund.


 

Delivery services.

Eight delivery services have been added to the list of designated private delivery services. For the complete list, see Private delivery services in Section 4, later.


 

Cash payment option.

There is a new option for taxpayers whose only option is to pay their taxes in cash. For details, see Pay with Cash under Amount You Owe in Section 3, later.


 

Get Transcript Online.

The Get Transcript Online tool on IRS.gov is available again to get a copy of your tax transcripts and similar documents. To guard against fraud, you will now need to go through a two-step authentication process in order to use the online tool. For more information, go to IRS.gov/transcript.


 

Electronic Filing PIN.

Electronic Filing PIN, an IRS-generated PIN used to verify your signature on your self-prepared, electronic tax return, is no longer available. To validate your signature, you must use your prior-year adjusted gross income or prior-year self-select PIN. See Electronic return signatures under Signing Your Return in Section 3, later.


 

Individual taxpayer identification number (ITIN) renewal.

If you were assigned an ITIN before January 1, 2013, or if you have an ITIN that you haven't included on a tax return in the last three consecutive years, you may need to renew it. For more information, see the Instructions for Form W-7.


 

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.


 

Olympic and Paralympic medals and USOC prize money.

If you were awarded a medal or received United States Olympic Committee prize money on account of your participation in the Olympic or Paralympic Games, you must use Form 1040. The value may be nontaxable.


 

You May Benefit From Filing Form 1040A or 1040 in 2016

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 $3,400.

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 $47,955 ($53,505 if married filing jointly),

  • Two children lived with you and you earned less than $44,648 ($50,198 if married filing jointly), or

  • One child lived with you and you earned less than $39,296 ($44,846 if married filing jointly).

     

 


 

Death of a Taxpayer

If a taxpayer died before filing a return for 2016, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter "Deceased," the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return.

You can file a joint return even if your spouse died in 2016 as long as you did not remarry in 2016. You can also file a joint return even if your spouse died in 2017 before filing a return for 2016. A joint return should show your spouse's 2016 income before death and your income for all of 2016. 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 2016, you may have to file Form 8938 with your return. If you have to file Form 8938, you must use Form 1040. You cannot use Form 1040EZ. For more information about foreign financial assets and the requirements for filing Form 8938, see the Instructions for Form 8938.

Parent of a Kidnapped Child

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

Section 2—Filing Requirements

Introduction

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

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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 2016? If you were born on January 1, 1952, you are considered to be age 65 at the end of 2016.

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Yes. Use Pub. 501 to see if you must file a return. If so, use Form 1040A or 1040.
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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.

 

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

Death of taxpayer in 2016.

If you are preparing a return for someone who died in 2016, 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 2016 or was a full-time student under age 24 at the end of 2016. 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, 1998, is considered to be age 19 at the end of 2016. For a full-time student, a child born on January 1, 1993, is considered to be age 24 at the end of 2016. Do not use Form 8814 for such a child.


 

Resident aliens.

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


 

Nonresident aliens and dual-status aliens.

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

  • You were married to a U.S. citizen or resident alien at the end of 2016.

  • You elected to be taxed as a resident alien.

 

See Pub. 519 for details.

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


 

When Should You File?

File Form 1040EZ by April 18, 2017. (The due date is April 18, instead of April 15, because April 15 is a Saturday and April 17 is the Emancipation Day holiday in the District of Columbia, which changes your filing deadline even if you do not 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.

Checklist for Using Form 1040EZ

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

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Your filing status is single or married filing jointly. If you were a nonresident alien at any time in 2016, see Nonresident aliens below.
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You do not claim any dependents.
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You do not claim any adjustments to income. See the Tax Topics for Adjustments to Income at IRS.gov/taxtopics.
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If you claim a tax credit, you claim only the earned income credit. See the Tax Topics for Tax Credits at IRS.gov/taxtopics.
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You (and your spouse if filing a joint return) were under age 65 and not blind at the end of 2016. If you were born on January 1, 1952, you are considered to be age 65 at the end of 2016 and cannot use Form 1040EZ.
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Your taxable income (line 6 of Form 1040EZ) is less than $100,000.
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You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500.
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If you earned tips, they are included in boxes 5 and 7 of your Form W-2.
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You do not 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.
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You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005.
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Advance payments of the premium tax credit were not made for you, your spouse, or any individual you enrolled in coverage for whom no one else is claiming the personal exemption.

 

If you do not 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 2016, 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.


 

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 retirement savings contributions credit (saver's credit) only on Form 1040A or 1040. For more information on the retirement savings contributions credit, see Tax Topic 610 at IRS.gov/taxtopics.

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 2016, the standard deduction is $6,300 for most single people and $12,600 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.


 

What Filing Status Can You Use?

Single.

Use this filing status if any of the following was true on December 31, 2016.

  • 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 was not final (an interlocutory decree), you are considered married and cannot use the single filing status.

  • You were widowed before January 1, 2016, and did not remarry in 2016.

 


 

Married filing jointly.

Use this filing status if any of the following apply.

  • You were married at the end of 2016, even if you did not live with your spouse at the end of 2016.

  • Your spouse died in 2016, and you did not remarry in 2016.

  • You were married at the end of 2016, and your spouse died in 2017 before filing a 2016 return.

 

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

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 do not 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

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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 $10,350 File a return
Married filing jointly** $20,700 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 2016 (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 $6,300.

  • Your gross income3 was more than the larger of—
    • $1,050, or
    • Your earned income (up to $5,950) 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 2016.
You owe tax from the recapture of an education credit (see Form 8863).
You claim a credit for excess social security or tier 1 RRTA tax withheld.
You claim a credit for the retirement savings contributions credit (saver's credit) (see Form 8880).
You claim a premium tax credit (see Form 8962).
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 2016.
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.
You received a Form W-2 that incorrectly includes in box 1 amounts that are payments under a Medicaid waiver program, and you cannot get a corrected W-2, or you received a Form 1099-MISC that incorrectly reported these payments to the IRS.
You were awarded a medal or received United States Olympic Committee prize money on account of your participation in the Olympic or Paralympic Games.

 

Where To Report Certain Items From 2016 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)
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) Must file Form 1040 to deduct or take a credit for the tax
1099-LTC Long-term care and accelerated death benefits Must file Form 1040 if required to file Form 8853 (see the instructions for Form 8853)
1099-MISC Miscellaneous income Must file Form 1040
1099-OID Early withdrawal penalty (box 3) Must file Form 1040 to deduct
1099-Q Qualified education program payments Must file Form 1040 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

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use for IRS label

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Name and Address

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Print or type the information in the spaces provided.

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If you filed a joint return for 2015 and you are filing a joint return for 2016 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2015 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 (do not enter any other information on that line), then also complete the spaces below that line. Do not abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, county, or state.


 

Social Security Number (SSN)

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

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

IRS individual taxpayer identification numbers (ITINs) for aliens.

If you are a nonresident or resident alien and you 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. But, make sure your ITIN has not expired. ITINs that haven't been included on a U.S. federal tax return at least once in the last three consecutive years will expire. In addition, ITINs that were assigned before 2013 will expire according to an annual schedule, regardless of use. Expired ITINs must be renewed in order to avoid delays in processing your return.

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/ITINinfo.


 

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

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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 2016, 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?

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Yes. None of your refund is taxable.
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No. You may have to report part or all of the refund as income on Form 1040 for 2016. 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 2016 and the amount of any benefits you repaid in 2016. 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.

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Income (Lines 1-6)

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Line 1, Wages, Salaries, and Tips

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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 is not required to provide a Form W-2 to you if he or she paid you wages of less than $2,000 in 2016. 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 2016, 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 did not report the full amount to your employer, or (b) your Form(s) W-2 shows allocated tips that you must report as income. You must report the allocated tips shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown on your Form(s) W-2 in box 8. They 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.

 

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You must use Form 1040A or 1040 if you received dependent care benefits for 2016. You must use Form 1040 if you received employer-provided adoption benefits for 2016.

Missing or incorrect Form W-2?

Your employer is required to provide or send Form W-2 to you no later than January 31, 2017. If you do not receive it by early February, see Tax Topic 154 at IRS.gov/taxtopics to find out what to do. Even if you do not get a Form W-2, you still must report your earnings on line 1. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.


 

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

Before you begin:

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

 

                   
1. Enter the amount from box 5 of all your Forms SSA-1099
and Forms RRB-1099
1.      
2. Is the amount on line 1 more than zero?  
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No.
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None of your social security benefits are taxable.
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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?  
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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.  
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Yes.
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Some of your benefits are taxable this year. You must use Form 1040A or 1040.  

Line 2, Taxable Interest

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

Include interest received on amounts deposited with banks, savings and loan associations, credit unions, or similar organizations. If interest was credited in 2016 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 2016 income. But you must use Form 1040A or 1040 to do so. See Pub. 550 for details.

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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 2016 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 owned or had authority over one or more foreign financial accounts (such as bank accounts) with a combined value over $10,000 at any time during 2016.

 

Tax-Exempt Interest

If you received tax-exempt interest, such as interest on municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest should be shown inbox 8 of Form 1099-INT. Enter "TEI" and the amount in the space to the left of line 2. However, if you acquired a tax-exempt bond at a premium, only report the net amount of tax-exempt interest in the space to the left of line 2. For example, if there is an amount in box 13 of Form 1099-INT, subtract the amount in box 13 from the amount in box 8 to determine the net amount of tax-exempt interest. See Pub. 550 for more details. Do not include tax-exempt interest in the total on line 2.

Line 3, Unemployment Compensationand Alaska Permanent Fund Dividends

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Unemployment compensation.

You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2016. 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 2016 and you repaid any of it in 2016, 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 2016, 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

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

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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)

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Payments and tax

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Line 7, Federal Income Tax Withheld

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Enter the total amount of federal income tax withheld. This should be shown on your 2016 Form(s) W-2 in box 2.

If you received 2016 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)

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What Is the EIC?

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

Note.

If you have a qualifying child, 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.

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.

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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.

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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.

Step 1. All Filers

1. Is the amount on Form 1040EZ, line 4, less than $14,880 ($20,430 if married filing jointly)?

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Yes.

Go to question 2.

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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)?

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Yes.

Go to question 3.

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No.

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

3. Did you have $3,400 or less of taxable and tax-exempt interest?

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Yes.

Go to question 4.

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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 2016? (Check "Yes" if you, or your spouse if filing a joint return, were born after December 31, 1951, and before January 2, 1992). If your spouse died in 2016 (or if you are preparing a return for someone who died in 2016), see Pub. 596 before you answer.

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Yes.

Go to question 5.

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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 2016? Members of the military stationed outside the United States, see Members of the military under Definitions and Special Rules, later, before you answer.

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Yes.

Go to question 6.

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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 2016?

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Yes.

Skip questions 7 and 8; go to Step 2.

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No.

Go to question 7.

7. Look at the qualifying child conditions next. Could you be a qualifying child of another person in 2016? (Check "No" if the other person isn't required to file, and isn't filing, a 2016 return or is filing a 2016 return only as a claim for refund (defined under Definitions and Special Rules, later).)

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Yes.

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

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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).
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was...
Under age 19 at the end of 2016 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 2016, 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)
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Who isn't filing a joint return for 2016 or is filing a joint return for 2016 only as a claim for refund (defined later)
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Who lived with the other person in the United States for more than half of 2016.
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If you didn't live with the other person for more than half of 2016 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 2016; 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 2016 tax return?

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Yes.

You cannot take the credit.

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No.

Go to Step 2.

Step 2. Earned Income

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  
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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 $14,880 ($20,430 if married filing jointly)?

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Yes.

Go to Step 3.

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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?

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Yes.

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

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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.  
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You cannot take the credit. Enter "No" in the space to the left of line 8a.
   
3. Enter the amount from Form 1040EZ, line 4 3.      
4. Are the amounts on lines 3 and 1 the same?        
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Yes. Skip line 5; enter the amount from line 2 on line 6.        
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No. Go to line 5.        
5. Is the amount on line 3 less than $8,300 ($13,850 if married filing jointly)?      
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Yes. Leave line 5 blank; enter the amount from line 2 on line 6.      
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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.  
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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 2016.    

 

Claim for refund.

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


 

Combat pay, nontaxable.

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


 

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 2016 if the child was born or died in 2016 and that person’s home was the child's home for more than half the time he or she was alive in 2016. Special rules apply to members of the military (see Members of the military, later) or if the child was kidnapped (see Pub. 596).


 

Form 8862, who must file.

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

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

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

 

Also, do not file Form 8862 or take the credit for 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 do not serve more than 90 days.


 

Permanently and totally disabled.

A person is permanently and totally disabled if, at any time in 2016, the person could not engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.


 

Social security number (SSN).

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

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

If you didn't have an SSN by the due date of your 2016 return (including extensions), you can't claim the EIC on either your original or an amended 2016 return, even if you later get an SSN. Also, if a child didn't have an SSN by the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the EIC on either your original or an amended 2016 return, even if that child later gets an SSN.


 

Student.

For purposes of this credit, a student is a child who during any part of 5 calendar months of 2016 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 cannot be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Check with your local benefits coordinator to find out if your refund will affect your benefits.


 

EIC Table

2016 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 6,650 506 506
6,650 6,700 506 506
6,700 6,750 506 506
6,750 6,800 506 506
6,800 6,850 506 506
6,850 6,900 506 506
6,900 6,950 506 506
6,950 7,000 506 506
7,000 7,050 506 506
7,050 7,100 506 506
7,100 7,150 506 506
7,150 7,200 506 506
7,200 7,250 506 506
7,250 7,300 506 506
7,300 7,350 506 506
7,350 7,400 506 506
7,400 7,450 506 506
7,450 7,500 506 506
7,500 7,550 506 506
7,550 7,600 506 506
7,600 7,650 506 506
7,650 7,700 506 506
7,700 7,750 506 506
7,750 7,800 506 506
7,800 7,850 506 506
7,850 7,900 506 506
7,900 7,950 506 506
7,950 8,000 506 506
8,000 8,050 506 506
8,050 8,100 506 506
8,100 8,150 506 506
8,150 8,200 506 506
8,200 8,250 506 506
8,250 8,300 506 506
8,300 8,350 501 506
8,350 8,400 498 506
8,400 8,450 494 506
8,450 8,500 490 506
8,500 8,550 486 506
8,550 8,600 482 506
8,600 8,650 479 506
8,650 8,700 475 506
8,700 8,750 471 506
8,750 8,800 467 506
8,800 8,850 463 506
8,850 8,900 459 506
8,900 8,950 456 506
8,950 9,000 452 506
9,000 9,050 448 506
9,050 9,100 444 506
9,100 9,150 440 506
9,150 9,200 436 506
9,200 9,250 433 506
9,250 9,300 429 506
9,300 9,350 425 506
9,350 9,400 421 506
9,400 9,450 417 506
9,450 9,500 413 506
9,500 9,550 410 506
9,550 9,600 406 506
9,600 9,650 402 506
9,650 9,700 398 506
9,700 9,750 394 506
9,750 9,800 391 506
9,800 9,850 387 506
9,850 9,900 383 506
9,900 9,950 379 506
9,950 10,000 375 506
10,000 10,050 371 506
10,050 10,100 368 506
10,100 10,150 364 506
10,150 10,200 360 506
10,200 10,250 356 506
10,250 10,300 352 506
10,300 10,350 348 506
10,350 10,400 345 506
10,400 10,450 341 506
10,450 10,500 337 506
10,500 10,550 333 506
10,550 10,600 329 506
10,600 10,650 326 506
10,650 10,700 322 506
10,700 10,750 318 506
10,750 10,800 314 506
10,800 10,850 310 506
10,850 10,900 306 506
10,900 10,950 303 506
10,950 11,000 299 506
11,000 11,050 295 506
11,050 11,100 291 506
11,100 11,150 287 506
11,150 11,200 283 506
11,200 11,250 280 506
11,250 11,300 276 506
11,300 11,350 272 506
11,350 11,400 268 506
11,400 11,450 264 506
11,450 11,500 260 506
11,500 11,550 257 506
11,550 11,600 253 506
11,600 11,650 249 506
11,650 11,700 245 506
11,700 11,750 241 506
11,750 11,800 238 506
11,800 11,850 234 506
11,850 11,900 230 506
11,900 11,950 226 506
11,950 12,000 222 506
12,000 12,050 218 506
12,050 12,100 215 506
12,100 12,150 211 506
12,150 12,200 207 506
12,200 12,250 203 506
12,250 12,300 199 506
12,300 12,350 195 506
12,350 12,400 192 506
12,400 12,450 188 506
12,450 12,500 184 506
12,500 12,550 180 506
12,550 12,600 176 506
12,600 12,650 173 506
12,650 12,700 169 506
12,700 12,750 165 506
12,750 12,800 161 506
12,800 12,850 157 506
12,850 12,900 153 506
12,900 12,950 150 506
12,950 13,000 146 506
13,000 13,050 142 506
13,050 13,100 138 506
13,100 13,150 134 506
13,150 13,200 130 506
13,200 13,250 127 506
13,250 13,300 123 506
13,300 13,350 119 506
13,350 13,400 115 506
13,400 13,450 111 506
13,450 13,500 107 506
13,500 13,550 104 506
13,550 13,600 100 506
13,600 13,650 96 506
13,650 13,700 92 506
13,700 13,750 88 506
13,750 13,800 85 506
13,800 13,850 81 506
13,850 13,900 77 501
13,900 13,950 73 498
13,950 14,000 69 494
14,000 14,050 65 490
14,050 14,100 62 486
14,100 14,150 58 482
14,150 14,200 54 479
14,200 14,250 50 475
14,250 14,300 46 471
14,300 14,350 42 467
14,350 14,400 39 463
14,400 14,450 35 459
14,450 14,500 31 456
14,500 14,550 27 452
14,550 14,600 23 448
14,600 14,650 20 444
14,650 14,700 16 440
14,700 14,750 12 436
14,750 14,800 8 433
14,800 14,850 4 429
14,850 14,900 *

* If the amount you are looking up from the worksheet is at least $14,850 but less than $14,880, your credit is $1.
If the amount you are looking up from the worksheet is $14,880 or more, you can’t take the credit.

425
14,900 14,950 0 421
14,950 15,000 0 417
15,000 15,050 0 413
15,050 15,100 0 410
15,100 15,150 0 406
15,150 15,200 0 402
15,200 15,250 0 398
15,250 15,300 0 394
15,300 15,350 0 391
15,350 15,400 0 387
15,400 15,450 0 383
15,450 15,500 0 379
15,500 15,550 0 375
15,550 15,600 0 371
15,600 15,650 0 368
15,650 15,700 0 364
15,700 15,750 0 360
15,750 15,800 0 356
15,800 15,850 0 352
15,850 15,900 0 348
15,900 15,950 0 345
15,950 16,000 0 341
16,000 16,050 0 337
16,050 16,100 0 333
16,100 16,150 0 329
16,150 16,200 0 326
16,200 16,250 0 322
16,250 16,300 0 318
16,300 16,350 0 314
16,350 16,400 0 310
16,400 16,450 0 306
16,450 16,500 0 303
16,500 16,550 0 299
16,550 16,600 0 295
16,600 16,650 0 291
16,650 16,700 0 287
16,700 16,750 0 283
16,750 16,800 0 280
16,800 16,850 0 276
16,850 16,900 0 272
16,900 16,950 0 268
16,950 17,000 0 264
17,000 17,050 0 260
17,050 17,100 0 257
17,100 17,150 0 253
17,150 17,200 0 249
17,200 17,250 0 245
17,250 17,300 0 241
17,300 17,350 0 238
17,350 17,400 0 234
17,400 17,450 0 230
17,450 17,500 0 226
17,500 17,550 0 222
17,550 17,600 0 218
17,600 17,650 0 215
17,650 17,700 0 211
17,700 17,750 0 207
17,750 17,800 0 203
17,800 17,850 0 199
17,850 17,900 0 195
17,900 17,950 0 192
17,950 18,000 0 188
18,000 18,050 0 184
18,050 18,100 0 180
18,100 18,150 0 176
18,150 18,200 0 173
18,200 18,250 0 169
18,250 18,300 0 165
18,300 18,350 0 161
18,350 18,400 0 157
18,400 18,450 0 153
18,450 18,500 0 150
18,500 18,550 0 146
18,550 18,600 0 142
18,600 18,650 0 138
18,650 18,700 0 134
18,700 18,750 0 130
18,750 18,800 0 127
18,800 18,850 0 123
18,850 18,900 0 119
18,900 18,950 0 115
18,950 19,000 0 111
19,000 19,050 0 107
19,050 19,100 0 104
19,100 19,150 0 100
19,150 19,200 0 96
19,200 19,250 0 92
19,250 19,300 0 88
19,300 19,350 0 85
19,350 19,400 0 81
19,400 19,450 0 77
19,450 19,500 0 73
19,500 19,550 0 69
19,550 19,600 0 65
19,600 19,650 0 62
19,650 19,700 0 58
19,700 19,750 0 54
19,750 19,800 0 50
19,800 19,850 0 46
19,850 19,900 0 42
19,900 19,950 0 39
19,950 20,000 0 35
20,000 20,050 0 31
20,050 20,100 0 27
20,100 20,150 0 23
20,150 20,200 0 20
20,200 20,250 0 16
20,250 20,300 0 12
20,300 20,350 0 8
20,350 20,400 0 4
20,400 20,430 0 1
 

Line 9

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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.


 

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If you pay your taxes by credit or debit card, you may be able to deduct the related credit or debit card convenience fees on your 2017 tax return, but you must file Form 1040 to do so.

Line 10, Tax

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

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

 

Line 11, Health Care: Individual Responsibility

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For each month of 2016, you must either:

  • Have qualifying health care coverage for yourself, your spouse (if filing jointly), and anyone you can or do 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 2016 for yourself, your spouse (if filing jointly), and anyone you can or do claim as a dependent, check the box on this line and leave the entry space blank.

You can check the box even if:

  • A dependent child who was born or adopted during the year was not 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 2016 following the birth or adoption), or

  • A spouse or dependent who died during the year was not 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 2016 he or she was alive).

 

If you cannot 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 do not need to check the box, claim a coverage exemption, or report a payment. Leave the entry space blank. You do not need to attach Form 8965 or see its instructions.

If you or someone in your household had minimum essential coverage in 2016, the provider of that coverage is required to send you a Form 1095‐A, 1095‐B, or 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 2017 and, if applicable, Form 1095-B or Form 1095-C by early March 2017. You do not 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. Do not 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

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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).

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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 2017 in Section 5, later.

Effect of refund on benefits.

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


 

Refund Offset

If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the refund on line 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 has not paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the refund on line 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

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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 do not want your refund directly deposited to your account, do not 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 do not have to make a trip to the bank to deposit your check.

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

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

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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 (including myRA), or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian won't accept a deposit for 2016). 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 2016 return during 2017 and do not notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2017. If you designate your deposit to be for 2016, 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 2016. If you make a contribution to a traditional IRA for 2016, you may be able to take an IRA deduction, but you must file Form 1040A or 1040 to do so.

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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 2016) to a traditional IRA or Roth IRA (including myRA) for 2016. 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. If the limits on IRA contributions change for 2017, Pub. 590-A will have the new 2017 limits.

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


 

myRA®.

If you already have a myRA® account, you can request a deposit of your refund (or part of it) to your myRA account. A myRA is a starter retirement account offered by the Department of the Treasury. For more information on myRA and to open a myRA account online, visit www.myRA.gov.


 

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 http://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 do not need a TreasuryDirect® account to do this. For more information, see the Form 8888 instructions.


 

Line 13a

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

Line 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,

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

  • Your deposit is to a myRA account.

 

Line 13c

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

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

Sample Check—Lines 13b Through 13d

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Sample Check - Lines 13b through 13d

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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 have already been made to the same account or prepaid debit card.

  • You haven't given a valid account number.

  • You file your 2016 return after November 30, 2017.

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

 

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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

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To avoid interest and penalties, pay your taxes in full by April 18, 2017. You do not 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. Do not include any estimated tax payments for 2017 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

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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 Fund Withdraw. Electronic Fund Withdraw (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 cannot 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.

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

 

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

 


 

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. Do not attach the payment to your return. Do not send cash. Write "2016 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. Do not use dashes or lines (for example, do not enter "$XXX–" or "$XXX XX/100 ").

Mail your 2016 tax return, payment, and Form 1040-V to the address shown on the form that applies to you.

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You may need to (a) increase the amount of income tax withheld from your pay by filing a new Form W-4 with your employer, (b) increase the tax withheld from other income by filing Form W-4V, or (c) make estimated tax payments for 2017. See Income tax withholding and estimated tax payments for 2017 in Section 5, later.

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 18, 2017. You also must pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.


 

To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov and click on Apply for an Online Payment Plan.

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 18, 2017. You will still be charged interest on the tax not paid by April 15, 2017. 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 2015 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 2015 return and you were a U.S. citizen or resident for all of 2015, or

  2. Line 7 on your 2016 return is at least as much as the tax shown on your 2015 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 2016 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 2017 tax return. This is April 17, 2018, 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 cannot sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed for you by a representative, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return as a surviving spouse, see Death of a Taxpayer in Section 1, earlier.

Court-Appointed Conservator, Guardian, or Other Fiduciary.

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


 

Child's return.

If your child cannot sign 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 2016, 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.

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New IP PINs are issued every year. Enter the latest IP PIN you received. IP PINs for 2016 tax returns generally were sent in December 2016.

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 should not sign your return.


 

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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 2015 federal income tax return, if applicable. Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. AGI is the amount shown on your 2015 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you do not have your 2015 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 2015 return.) You also will be prompted to enter your date of birth (DOB).


 

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You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2016.

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:

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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.
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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.
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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?
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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?
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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') 2016 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?
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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 $10,350 if single; $20,700 if married filing jointly?
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Sign and date Form 1040EZ and enter your occupation(s)?
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Include your apartment number in your address if you live in an apartment?
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Attach your Form(s) W-2 to the left margin of Form 1040EZ?
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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.
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File only one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed? Filing more than one original return for the same year or sending in more than one copy of the same return (unless we ask you to do so) could delay your refund.

 

Filing the Return

Due Date

File Form 1040EZ by April 18, 2017. The due date is April 18, instead of April 15, because April 15 is a Saturday and April 17 is the Emancipation Day holiday in the District of Columbia (which changes your filing deadline even if you do not 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.

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

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

What if You File or Pay Late?

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

Interest.

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


 
Penalties

Late filing.

If you do not file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $205 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.

  • 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.

  • 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.

 

For more information, go to IRS.gov and enter "private delivery service" in the search box. The search results will direct you to the IRS mailing address to use if you are using a private delivery service. You will also find any updates to the list of designated private delivery services. The private delivery service can tell you how to get written proof of the mailing date.


 

Section 5—General Information

Introduction

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

Income tax withholding and estimated tax payments for 2017.

If the amount you owe or your refund is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2017 pay. For details on how to complete Form W-4, see Pub. 505. If you receive certain government payments (such as unemployment compensation or social security benefits), you can have tax withheld from those payments by giving the payer Form W-4V.

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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 do not have to make estimated tax payments if you expect that your 2017 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 at spam@uce.gov or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338). People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-866-653-4261.

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

How Long Should 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.

Use the "Where's My Amended Return" application on IRS.gov 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 2013 return in 2017, 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."

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You may be able to deduct this gift on your 2017 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 IRSTaxpayer 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.

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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 or as a PDF or, better yet, download it to your mobile device to enjoy eBook features.

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

 

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, the elderly, 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.

  • Due to changes in the law, the IRS can't issue refunds before February 15, 2017, for returns that 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.

  • 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: If cash is your only option, you may be able to pay your taxes 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 IRS.gov and click on Where’s My Amended Return? ( IRS.gov/wmar) under the "Tools" bar 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 resolved 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 cannot 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 waiting. 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 return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status. 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.

Due to changes in the law, the IRS can’t issue refunds before February 15, 2017, for returns that claim 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. Because of the time it generally takes banking or financial systems to process deposits, if you claimed either or both of these credits, it is unlikely that your refund will arrive in your bank account or on a debit card before the week of February 27 (assuming your return has no processing issues and you elect direct deposit). Because many financial institutions do not process payments on weekends or holidays, the three-day holiday weekend that includes President’s Day may also affect when you receive your refund.

If you filed your return before February 15 and claimed the earned income credit or the additional child tax credit, you can start to check Where's My Refund? and the IRS2Go phone mobile app a few days after February 15 for the status of your refund.


 

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 do not 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.

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

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

Refund information also is available in Spanish at 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

2016 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 $3,478. 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 9,350 935   933
9,350 9,400 943   938
9,400 9,450 950   943
9,450 9,500 958   948
9,500 9,550 965   953
9,550 9,600 973   958
9,600 9,650 980   963
9,650 9,700 988   968
9,700 9,750 995   973
9,750 9,800 1,003   978
9,800 9,850 1,010   983
9,850 9,900 1,018   988
9,900 9,950 1,025   993
9,950 10,000 1,033   998
10,000
10,000 10,050 1,040   1,003
10,050 10,100 1,048   1,008
10,100 10,150 1,055   1,013
10,150 10,200 1,063   1,018
10,200 10,250 1,070   1,023
10,250 10,300 1,078   1,028
10,300 10,350 1,085   1,033
10,350 10,400 1,093   1,038
10,400 10,450 1,100   1,043
10,450 10,500 1,108   1,048
10,500 10,550 1,115   1,053
10,550 10,600 1,123   1,058
10,600 10,650 1,130   1,063
10,650 10,700 1,138   1,068
10,700 10,750 1,145   1,073
10,750 10,800 1,153   1,078
10,800 10,850 1,160   1,083
10,850 10,900 1,168   1,088
10,900 10,950 1,175   1,093
10,950 11,000 1,183   1,098
11,000
11,000 11,050 1,190   1,103
11,050 11,100 1,198   1,108
11,100 11,150 1,205   1,113
11,150 11,200 1,213   1,118
11,200 11,250 1,220   1,123
11,250 11,300 1,228   1,128
11,300 11,350 1,235   1,133
11,350 11,400 1,243   1,138
11,400 11,450 1,250   1,143
11,450 11,500 1,258   1,148
11,500 11,550 1,265   1,153
11,550 11,600 1,273   1,158
11,600 11,650 1,280   1,163
11,650 11,700 1,288   1,168
11,700 11,750 1,295   1,173
11,750 11,800 1,303   1,178
11,800 11,850 1,310   1,183
11,850 11,900 1,318   1,188
11,900 11,950 1,325   1,193
11,950 12,000 1,333   1,198
12,000
12,000 12,050 1,340   1,203
12,050 12,100 1,348   1,208
12,100 12,150 1,355   1,213
12,150 12,200 1,363   1,218
12,200 12,250 1,370   1,223
12,250 12,300 1,378   1,228
12,300 12,350 1,385   1,233
12,350 12,400 1,393   1,238
12,400 12,450 1,400   1,243
12,450 12,500 1,408   1,248
12,500 12,550 1,415   1,253
12,550 12,600 1,423   1,258
12,600 12,650 1,430   1,263
12,650 12,700 1,438   1,268
12,700 12,750 1,445   1,273
12,750 12,800 1,453   1,278
12,800 12,850 1,460   1,283
12,850 12,900 1,468   1,288
12,900 12,950 1,475   1,293
12,950 13,000 1,483   1,298
13,000
13,000 13,050 1,490   1,303
13,050 13,100 1,498   1,308
13,100 13,150 1,505   1,313
13,150 13,200 1,513   1,318
13,200 13,250 1,520   1,323
13,250 13,300 1,528   1,328
13,300 13,350 1,535   1,333
13,350 13,400 1,543   1,338
13,400 13,450 1,550   1,343
13,450 13,500 1,558   1,348
13,500 13,550 1,565   1,353
13,550 13,600 1,573   1,358
13,600 13,650 1,580   1,363
13,650 13,700 1,588   1,368
13,700 13,750 1,595   1,373
13,750 13,800 1,603   1,378
13,800 13,850 1,610   1,383
13,850 13,900 1,618   1,388
13,900 13,950 1,625   1,393
13,950 14,000 1,633   1,398
14,000
14,000 14,050 1,640   1,403
14,050 14,100 1,648   1,408
14,100 14,150 1,655   1,413
14,150 14,200 1,663   1,418
14,200 14,250 1,670   1,423
14,250 14,300 1,678   1,428
14,300 14,350 1,685   1,433
14,350 14,400 1,693   1,438
14,400 14,450 1,700   1,443
14,450 14,500 1,708   1,448
14,500 14,550 1,715   1,453
14,550 14,600 1,723   1,458
14,600 14,650 1,730   1,463
14,650 14,700 1,738   1,468
14,700 14,750 1,745   1,473
14,750 14,800 1,753   1,478
14,800 14,850 1,760   1,483
14,850 14,900 1,768   1,488
14,900 14,950 1,775   1,493
14,950 15,000 1,783   1,498
15,000
15,000 15,050 1,790   1,503
15,050 15,100 1,798   1,508
15,100 15,150 1,805   1,513
15,150 15,200 1,813   1,518
15,200 15,250 1,820   1,523
15,250 15,300 1,828   1,528
15,300 15,350 1,835   1,533
15,350 15,400 1,843   1,538
15,400 15,450 1,850   1,543
15,450 15,500 1,858   1,548
15,500 15,550 1,865   1,553
15,550 15,600 1,873   1,558
15,600 15,650 1,880   1,563
15,650 15,700 1,888   1,568
15,700 15,750 1,895   1,573
15,750 15,800 1,903   1,578
15,800 15,850 1,910   1,583
15,850 15,900 1,918   1,588
15,900 15,950 1,925   1,593
15,950 16,000 1,933   1,598
16,000
16,000 16,050 1,940   1,603
16,050 16,100 1,948   1,608
16,100 16,150 1,955   1,613
16,150 16,200 1,963   1,618
16,200 16,250 1,970   1,623
16,250 16,300 1,978   1,628
16,300 16,350 1,985   1,633
16,350 16,400 1,993   1,638
16,400 16,450 2,000   1,643
16,450 16,500 2,008   1,648
16,500 16,550 2,015   1,653
16,550 16,600 2,023   1,658
16,600 16,650 2,030   1,663
16,650 16,700 2,038   1,668
16,700 16,750 2,045   1,673
16,750 16,800 2,053   1,678
16,800 16,850 2,060   1,683
16,850 16,900 2,068   1,688
16,900 16,950 2,075   1,693
16,950 17,000 2,083   1,698
17,000
17,000 17,050 2,090   1,703
17,050 17,100 2,098   1,708
17,100 17,150 2,105   1,713
17,150 17,200 2,113   1,718
17,200 17,250 2,120   1,723
17,250 17,300 2,128   1,728
17,300 17,350 2,135   1,733
17,350 17,400 2,143   1,738
17,400 17,450 2,150   1,743
17,450 17,500 2,158   1,748
17,500 17,550 2,165   1,753
17,550 17,600 2,173   1,758
17,600 17,650 2,180   1,763
17,650 17,700 2,188   1,768
17,700 17,750 2,195   1,773
17,750 17,800 2,203   1,778
17,800 17,850 2,210   1,783
17,850 17,900 2,218   1,788
17,900 17,950 2,225   1,793
17,950 18,000 2,233   1,798
18,000
18,000 18,050 2,240   1,803
18,050 18,100 2,248   1,808
18,100 18,150 2,255   1,813
18,150 18,200 2,263   1,818
18,200 18,250 2,270   1,823
18,250 18,300 2,278   1,828
18,300 18,350 2,285   1,833
18,350 18,400 2,293   1,838
18,400 18,450 2,300   1,843
18,450 18,500 2,308   1,848
18,500 18,550 2,315   1,853
18,550 18,600 2,323   1,859
18,600 18,650 2,330   1,866
18,650 18,700 2,338   1,874
18,700 18,750 2,345   1,881
18,750 18,800 2,353   1,889
18,800 18,850 2,360   1,896
18,850 18,900 2,368   1,904
18,900 18,950 2,375   1,911
18,950 19,000 2,383   1,919
19,000
19,000 19,050 2,390   1,926
19,050 19,100 2,398   1,934
19,100 19,150 2,405   1,941
19,150 19,200 2,413   1,949
19,200 19,250 2,420   1,956
19,250 19,300 2,428   1,964
19,300 19,350 2,435   1,971
19,350 19,400 2,443   1,979
19,400 19,450 2,450   1,986
19,450 19,500 2,458   1,994
19,500 19,550 2,465   2,001
19,550 19,600 2,473   2,009
19,600 19,650 2,480   2,016
19,650 19,700 2,488   2,024
19,700 19,750 2,495   2,031
19,750 19,800 2,503   2,039
19,800 19,850 2,510   2,046
19,850 19,900 2,518   2,054
19,900 19,950 2,525   2,061
19,950 20,000 2,533   2,069
20,000
20,000 20,050 2,540   2,076
20,050 20,100 2,548   2,084
20,100 20,150 2,555   2,091
20,150 20,200 2,563   2,099
20,200 20,250 2,570   2,106
20,250 20,300 2,578   2,114
20,300 20,350 2,585   2,121
20,350 20,400 2,593   2,129
20,400 20,450 2,600   2,136
20,450 20,500 2,608   2,144
20,500 20,550 2,615   2,151
20,550 20,600 2,623   2,159
20,600 20,650 2,630   2,166
20,650 20,700 2,638   2,174
20,700 20,750 2,645   2,181
20,750 20,800 2,653   2,189
20,800 20,850 2,660   2,196
20,850 20,900 2,668   2,204
20,900 20,950 2,675   2,211
20,950 21,000 2,683   2,219
21,000
21,000 21,050 2,690   2,226
21,050 21,100 2,698   2,234
21,100 21,150 2,705   2,241
21,150 21,200 2,713   2,249
21,200 21,250 2,720   2,256
21,250 21,300 2,728   2,264
21,300 21,350 2,735   2,271
21,350 21,400 2,743   2,279
21,400 21,450 2,750   2,286
21,450 21,500 2,758   2,294
21,500 21,550 2,765   2,301
21,550 21,600 2,773   2,309
21,600 21,650 2,780   2,316
21,650 21,700 2,788   2,324
21,700 21,750 2,795   2,331
21,750 21,800 2,803   2,339
21,800 21,850 2,810   2,346
21,850 21,900 2,818   2,354
21,900 21,950 2,825   2,361
21,950 22,000 2,833   2,369
22,000
22,000 22,050 2,840   2,376
22,050 22,100 2,848   2,384
22,100 22,150 2,855   2,391
22,150 22,200 2,863   2,399
22,200 22,250 2,870   2,406
22,250 22,300 2,878   2,414
22,300 22,350 2,885   2,421
22,350 22,400 2,893   2,429
22,400 22,450 2,900   2,436
22,450 22,500 2,908   2,444
22,500 22,550 2,915   2,451
22,550 22,600 2,923   2,459
22,600 22,650 2,930   2,466
22,650 22,700 2,938   2,474
22,700 22,750 2,945   2,481
22,750 22,800 2,953   2,489
22,800 22,850 2,960   2,496
22,850 22,900 2,968   2,504
22,900 22,950 2,975   2,511
22,950 23,000 2,983   2,519
23,000
23,000 23,050 2,990   2,526
23,050 23,100 2,998   2,534
23,100 23,150 3,005   2,541
23,150 23,200 3,013   2,549
23,200 23,250 3,020   2,556
23,250 23,300 3,028   2,564
23,300 23,350 3,035   2,571
23,350 23,400 3,043   2,579
23,400 23,450 3,050   2,586
23,450 23,500 3,058   2,594
23,500 23,550 3,065   2,601
23,550 23,600 3,073   2,609
23,600 23,650 3,080   2,616
23,650 23,700 3,088   2,624
23,700 23,750 3,095   2,631
23,750 23,800 3,103   2,639
23,800 23,850 3,110   2,646
23,850 23,900 3,118   2,654
23,900 23,950 3,125   2,661
23,950 24,000 3,133   2,669
24,000
24,000 24,050 3,140   2,676
24,050 24,100 3,148   2,684
24,100 24,150 3,155   2,691
24,150 24,200 3,163   2,699
24,200 24,250 3,170   2,706
24,250 24,300 3,178   2,714
24,300 24,350 3,185   2,721
24,350 24,400 3,193   2,729
24,400 24,450 3,200   2,736
24,450 24,500 3,208   2,744
24,500 24,550 3,215   2,751
24,550 24,600 3,223   2,759
24,600 24,650 3,230   2,766
24,650 24,700 3,238   2,774
24,700 24,750 3,245   2,781
24,750 24,800 3,253   2,789
24,800 24,850 3,260   2,796
24,850 24,900 3,268   2,804
24,900 24,950 3,275   2,811
24,950 25,000 3,283   2,819
25,000
25,000 25,050 3,290   2,826
25,050 25,100 3,298   2,834
25,100 25,150 3,305   2,841
25,150 25,200 3,313   2,849
25,200 25,250 3,320   2,856
25,250 25,300 3,328   2,864
25,300 25,350 3,335   2,871
25,350 25,400 3,343   2,879
25,400 25,450 3,350   2,886
25,450 25,500 3,358   2,894
25,500 25,550 3,365   2,901
25,550 25,600 3,373   2,909
25,600 25,650 3,380   2,916
25,650 25,700 3,388   2,924
25,700 25,750 3,395   2,931
25,750 25,800 3,403   2,939
25,800 25,850 3,410   2,946
25,850 25,900 3,418   2,954
25,900 25,950 3,425   2,961
25,950 26,000 3,433   2,969
26,000
26,000 26,050 3,440   2,976
26,050 26,100 3,448   2,984
26,100 26,150 3,455   2,991
26,150 26,200 3,463   2,999
26,200 26,250 3,470   3,006
26,250 26,300 3,478   3,014
26,300 26,350 3,485   3,021
26,350 26,400 3,493   3,029
26,400 26,450 3,500   3,036
26,450 26,500 3,508   3,044
26,500 26,550 3,515   3,051
26,550 26,600 3,523   3,059
26,600 26,650 3,530   3,066
26,650 26,700 3,538   3,074
26,700 26,750 3,545   3,081
26,750 26,800 3,553   3,089
26,800 26,850 3,560   3,096
26,850 26,900 3,568   3,104
26,900 26,950 3,575   3,111
26,950 27,000 3,583   3,119
27,000
27,000 27,050 3,590   3,126
27,050 27,100 3,598   3,134
27,100 27,150 3,605   3,141
27,150 27,200 3,613   3,149
27,200 27,250 3,620   3,156
27,250 27,300 3,628   3,164
27,300 27,350 3,635   3,171
27,350 27,400 3,643   3,179
27,400 27,450 3,650   3,186
27,450 27,500 3,658   3,194
27,500 27,550 3,665   3,201
27,550 27,600 3,673   3,209
27,600 27,650 3,680   3,216
27,650 27,700 3,688   3,224
27,700 27,750 3,695   3,231
27,750 27,800 3,703   3,239
27,800 27,850 3,710   3,246
27,850 27,900 3,718   3,254
27,900 27,950 3,725   3,261
27,950 28,000 3,733   3,269
28,000
28,000 28,050 3,740   3,276
28,050 28,100 3,748   3,284
28,100 28,150 3,755   3,291
28,150 28,200 3,763   3,299
28,200 28,250 3,770   3,306
28,250 28,300 3,778   3,314
28,300 28,350 3,785   3,321
28,350 28,400 3,793   3,329
28,400 28,450 3,800   3,336
28,450 28,500 3,808   3,344
28,500 28,550 3,815   3,351
28,550 28,600 3,823   3,359
28,600 28,650 3,830   3,366
28,650 28,700 3,838   3,374
28,700 28,750 3,845   3,381
28,750 28,800 3,853   3,389
28,800 28,850 3,860   3,396
28,850 28,900 3,868   3,404
28,900 28,950 3,875   3,411
28,950 29,000 3,883   3,419
29,000
29,000 29,050 3,890   3,426
29,050 29,100 3,898   3,434
29,100 29,150 3,905   3,441
29,150 29,200 3,913   3,449
29,200 29,250 3,920   3,456
29,250 29,300 3,928   3,464
29,300 29,350 3,935   3,471
29,350 29,400 3,943   3,479
29,400 29,450 3,950   3,486
29,450 29,500 3,958   3,494
29,500 29,550 3,965   3,501
29,550 29,600 3,973   3,509
29,600 29,650 3,980   3,516
29,650 29,700 3,988   3,524
29,700 29,750 3,995   3,531
29,750 29,800 4,003   3,539
29,800 29,850 4,010   3,546
29,850 29,900 4,018   3,554
29,900 29,950 4,025   3,561
29,950 30,000 4,033   3,569
30,000
30,000 30,050 4,040   3,576
30,050 30,100 4,048   3,584
30,100 30,150 4,055   3,591
30,150 30,200 4,063   3,599
30,200 30,250 4,070   3,606
30,250 30,300 4,078   3,614
30,300 30,350 4,085   3,621
30,350 30,400 4,093   3,629
30,400 30,450 4,100   3,636
30,450 30,500 4,108   3,644
30,500 30,550 4,115   3,651
30,550 30,600 4,123   3,659
30,600 30,650 4,130   3,666
30,650 30,700 4,138   3,674
30,700 30,750 4,145   3,681
30,750 30,800 4,153   3,689
30,800 30,850 4,160   3,696
30,850 30,900 4,168   3,704
30,900 30,950 4,175   3,711
30,950 31,000 4,183   3,719
31,000
31,000 31,050 4,190   3,726
31,050 31,100 4,198   3,734
31,100 31,150 4,205   3,741
31,150 31,200 4,213   3,749
31,200 31,250 4,220   3,756
31,250 31,300 4,228   3,764
31,300 31,350 4,235   3,771
31,350 31,400 4,243   3,779
31,400 31,450 4,250   3,786
31,450 31,500 4,258   3,794
31,500 31,550 4,265   3,801
31,550 31,600 4,273   3,809
31,600 31,650 4,280   3,816
31,650 31,700 4,288   3,824
31,700 31,750 4,295   3,831
31,750 31,800 4,303   3,839
31,800 31,850 4,310   3,846
31,850 31,900 4,318   3,854
31,900 31,950 4,325   3,861
31,950 32,000 4,333   3,869
32,000
32,000 32,050 4,340   3,876
32,050 32,100 4,348   3,884
32,100 32,150 4,355   3,891
32,150 32,200 4,363   3,899
32,200 32,250 4,370   3,906
32,250 32,300 4,378   3,914
32,300 32,350 4,385   3,921
32,350 32,400 4,393   3,929
32,400 32,450 4,400   3,936
32,450 32,500 4,408   3,944
32,500 32,550 4,415   3,951
32,550 32,600 4,423   3,959
32,600 32,650 4,430   3,966
32,650 32,700 4,438   3,974
32,700 32,750 4,445   3,981
32,750 32,800 4,453   3,989
32,800 32,850 4,460   3,996
32,850 32,900 4,468   4,004
32,900 32,950 4,475   4,011
32,950 33,000 4,483   4,019
33,000
33,000 33,050 4,490   4,026
33,050 33,100 4,498   4,034
33,100 33,150 4,505   4,041
33,150 33,200 4,513   4,049
33,200 33,250 4,520   4,056
33,250 33,300 4,528   4,064
33,300 33,350 4,535   4,071
33,350 33,400 4,543   4,079
33,400 33,450 4,550   4,086
33,450 33,500 4,558   4,094
33,500 33,550 4,565   4,101
33,550 33,600 4,573   4,109
33,600 33,650 4,580   4,116
33,650 33,700 4,588   4,124
33,700 33,750 4,595   4,131
33,750 33,800 4,603   4,139
33,800 33,850 4,610   4,146
33,850 33,900 4,618   4,154
33,900 33,950 4,625   4,161
33,950 34,000 4,633   4,169
34,000
34,000 34,050 4,640   4,176
34,050 34,100 4,648   4,184
34,100 34,150 4,655   4,191
34,150 34,200 4,663   4,199
34,200 34,250 4,670   4,206
34,250 34,300 4,678   4,214
34,300 34,350 4,685   4,221
34,350 34,400 4,693   4,229
34,400 34,450 4,700   4,236
34,450 34,500 4,708   4,244
34,500 34,550 4,715   4,251
34,550 34,600 4,723   4,259
34,600 34,650 4,730   4,266
34,650 34,700 4,738   4,274
34,700 34,750 4,745   4,281
34,750 34,800 4,753   4,289
34,800 34,850 4,760   4,296
34,850 34,900 4,768   4,304
34,900 34,950 4,775   4,311
34,950 35,000 4,783   4,319
35,000
35,000 35,050 4,790   4,326
35,050 35,100 4,798   4,334
35,100 35,150 4,805   4,341
35,150 35,200 4,813   4,349
35,200 35,250 4,820   4,356
35,250 35,300 4,828   4,364
35,300 35,350 4,835   4,371
35,350 35,400 4,843   4,379
35,400 35,450 4,850   4,386
35,450 35,500 4,858   4,394
35,500 35,550 4,865   4,401
35,550 35,600 4,873   4,409
35,600 35,650 4,880   4,416
35,650 35,700 4,888   4,424
35,700 35,750 4,895   4,431
35,750 35,800 4,903   4,439
35,800 35,850 4,910   4,446
35,850 35,900 4,918   4,454
35,900 35,950 4,925   4,461
35,950 36,000 4,933   4,469
36,000
36,000 36,050 4,940   4,476
36,050 36,100 4,948   4,484
36,100 36,150 4,955   4,491
36,150 36,200 4,963   4,499
36,200 36,250 4,970   4,506
36,250 36,300 4,978   4,514
36,300 36,350 4,985   4,521
36,350 36,400 4,993   4,529
36,400 36,450 5,000   4,536
36,450 36,500 5,008   4,544
36,500 36,550 5,015   4,551
36,550 36,600 5,023   4,559
36,600 36,650 5,030   4,566
36,650 36,700 5,038   4,574
36,700 36,750 5,045   4,581
36,750 36,800 5,053   4,589
36,800 36,850 5,060   4,596
36,850 36,900 5,068   4,604
36,900 36,950 5,075   4,611
36,950 37,000 5,083   4,619
37,000
37,000 37,050 5,090   4,626
37,050 37,100 5,098   4,634
37,100 37,150 5,105   4,641
37,150 37,200 5,113   4,649
37,200 37,250 5,120   4,656
37,250 37,300 5,128   4,664
37,300 37,350 5,135   4,671
37,350 37,400 5,143   4,679
37,400 37,450 5,150   4,686
37,450 37,500 5,158   4,694
37,500 37,550 5,165   4,701
37,550 37,600 5,173   4,709
37,600 37,650 5,180   4,716
37,650 37,700 5,190   4,724
37,700 37,750 5,203   4,731
37,750 37,800 5,215   4,739
37,800 37,850 5,228   4,746
37,850 37,900 5,240   4,754
37,900 37,950 5,253   4,761
37,950 38,000 5,265   4,769
38,000
38,000 38,050 5,278   4,776
38,050 38,100 5,290   4,784
38,100 38,150 5,303   4,791
38,150 38,200 5,315   4,799
38,200 38,250 5,328   4,806
38,250 38,300 5,340   4,814
38,300 38,350 5,353   4,821
38,350 38,400 5,365   4,829
38,400 38,450 5,378   4,836
38,450 38,500 5,390   4,844
38,500 38,550 5,403   4,851
38,550 38,600 5,415   4,859
38,600 38,650 5,428   4,866
38,650 38,700 5,440   4,874
38,700 38,750 5,453   4,881
38,750 38,800 5,465   4,889
38,800 38,850 5,478   4,896
38,850 38,900 5,490   4,904
38,900 38,950 5,503   4,911
38,950 39,000 5,515   4,919
39,000
39,000 39,050 5,528   4,926
39,050 39,100 5,540   4,934
39,100 39,150 5,553   4,941
39,150 39,200 5,565   4,949
39,200 39,250 5,578   4,956
39,250 39,300 5,590   4,964
39,300 39,350 5,603   4,971
39,350 39,400 5,615   4,979
39,400 39,450 5,628   4,986
39,450 39,500 5,640   4,994
39,500 39,550 5,653   5,001
39,550 39,600 5,665   5,009
39,600 39,650 5,678   5,016
39,650 39,700 5,690   5,024
39,700 39,750 5,703   5,031
39,750 39,800 5,715   5,039
39,800 39,850 5,728   5,046
39,850 39,900 5,740   5,054
39,900 39,950 5,753   5,061
39,950 40,000 5,765   5,069
40,000
40,000 40,050 5,778   5,076
40,050 40,100 5,790   5,084
40,100 40,150 5,803   5,091
40,150 40,200 5,815   5,099
40,200 40,250 5,828   5,106
40,250 40,300 5,840   5,114
40,300 40,350 5,853   5,121
40,350 40,400 5,865   5,129
40,400 40,450 5,878   5,136
40,450 40,500 5,890   5,144
40,500 40,550 5,903   5,151
40,550 40,600 5,915   5,159
40,600 40,650 5,928   5,166
40,650 40,700 5,940   5,174
40,700 40,750 5,953   5,181
40,750 40,800 5,965   5,189
40,800 40,850 5,978   5,196
40,850 40,900 5,990   5,204
40,900 40,950 6,003   5,211
40,950 41,000 6,015   5,219
41,000
41,000 41,050 6,028   5,226
41,050 41,100 6,040   5,234
41,100 41,150 6,053   5,241
41,150 41,200 6,065   5,249
41,200 41,250 6,078   5,256
41,250 41,300 6,090   5,264
41,300 41,350 6,103   5,271
41,350 41,400 6,115   5,279
41,400 41,450 6,128   5,286
41,450 41,500 6,140   5,294
41,500 41,550 6,153   5,301
41,550 41,600 6,165   5,309
41,600 41,650 6,178   5,316
41,650 41,700 6,190   5,324
41,700 41,750 6,203   5,331
41,750 41,800 6,215   5,339
41,800 41,850 6,228   5,346
41,850 41,900 6,240   5,354
41,900 41,950 6,253   5,361
41,950 42,000 6,265   5,369
42,000
42,000 42,050 6,278   5,376
42,050 42,100 6,290   5,384
42,100 42,150 6,303   5,391
42,150 42,200 6,315   5,399
42,200 42,250 6,328   5,406
42,250 42,300 6,340   5,414
42,300 42,350 6,353   5,421
42,350 42,400 6,365   5,429
42,400 42,450 6,378   5,436
42,450 42,500 6,390   5,444
42,500 42,550 6,403   5,451
42,550 42,600 6,415   5,459
42,600 42,650 6,428   5,466
42,650 42,700 6,440   5,474
42,700 42,750 6,453   5,481
42,750 42,800 6,465   5,489
42,800 42,850 6,478   5,496
42,850 42,900 6,490   5,504
42,900 42,950 6,503   5,511
42,950 43,000 6,515   5,519
43,000
43,000 43,050 6,528   5,526
43,050 43,100 6,540   5,534
43,100 43,150 6,553   5,541
43,150 43,200 6,565   5,549
43,200 43,250 6,578   5,556
43,250 43,300 6,590   5,564
43,300 43,350 6,603   5,571
43,350 43,400 6,615   5,579
43,400 43,450 6,628   5,586
43,450 43,500 6,640   5,594
43,500 43,550 6,653   5,601
43,550 43,600 6,665   5,609
43,600 43,650 6,678   5,616
43,650 43,700 6,690   5,624
43,700 43,750 6,703   5,631
43,750 43,800 6,715   5,639
43,800 43,850 6,728   5,646
43,850 43,900 6,740   5,654
43,900 43,950 6,753   5,661
43,950 44,000 6,765   5,669
44,000
44,000 44,050 6,778   5,676
44,050 44,100 6,790   5,684
44,100 44,150 6,803   5,691
44,150 44,200 6,815   5,699
44,200 44,250 6,828   5,706
44,250 44,300 6,840   5,714
44,300 44,350 6,853   5,721
44,350 44,400 6,865   5,729
44,400 44,450 6,878   5,736
44,450 44,500 6,890   5,744
44,500 44,550 6,903   5,751
44,550 44,600 6,915   5,759
44,600 44,650 6,928   5,766
44,650 44,700 6,940   5,774
44,700 44,750 6,953   5,781
44,750 44,800 6,965   5,789
44,800 44,850 6,978   5,796
44,850 44,900 6,990   5,804
44,900 44,950 7,003   5,811
44,950 45,000 7,015   5,819
45,000
45,000 45,050 7,028   5,826
45,050 45,100 7,040   5,834
45,100 45,150 7,053   5,841
45,150 45,200 7,065   5,849
45,200 45,250 7,078   5,856
45,250 45,300 7,090   5,864
45,300 45,350 7,103   5,871
45,350 45,400 7,115   5,879
45,400 45,450 7,128   5,886
45,450 45,500 7,140   5,894
45,500 45,550 7,153   5,901
45,550 45,600 7,165   5,909
45,600 45,650 7,178   5,916
45,650 45,700 7,190   5,924
45,700 45,750 7,203   5,931
45,750 45,800 7,215   5,939
45,800 45,850 7,228   5,946
45,850 45,900 7,240   5,954
45,900 45,950 7,253   5,961
45,950 46,000 7,265   5,969
46,000
46,000 46,050 7,278   5,976
46,050 46,100 7,290   5,984
46,100 46,150 7,303   5,991
46,150 46,200 7,315   5,999
46,200 46,250 7,328   6,006
46,250 46,300 7,340   6,014
46,300 46,350 7,353   6,021
46,350 46,400 7,365   6,029
46,400 46,450 7,378   6,036
46,450 46,500 7,390   6,044
46,500 46,550 7,403   6,051
46,550 46,600 7,415   6,059
46,600 46,650 7,428   6,066
46,650 46,700 7,440   6,074
46,700 46,750 7,453   6,081
46,750 46,800 7,465   6,089
46,800 46,850 7,478   6,096
46,850 46,900 7,490   6,104
46,900 46,950 7,503   6,111
46,950 47,000 7,515   6,119
47,000
47,000 47,050 7,528   6,126
47,050 47,100 7,540   6,134
47,100 47,150 7,553   6,141
47,150 47,200 7,565   6,149
47,200 47,250 7,578   6,156
47,250 47,300 7,590   6,164
47,300 47,350 7,603   6,171
47,350 47,400 7,615   6,179
47,400 47,450 7,628   6,186
47,450 47,500 7,640   6,194
47,500 47,550 7,653   6,201
47,550 47,600 7,665   6,209
47,600 47,650 7,678   6,216
47,650 47,700 7,690   6,224
47,700 47,750 7,703   6,231
47,750 47,800 7,715   6,239
47,800 47,850 7,728   6,246
47,850 47,900 7,740   6,254
47,900 47,950 7,753   6,261
47,950 48,000 7,765   6,269
48,000
48,000 48,050 7,778   6,276
48,050 48,100 7,790   6,284
48,100 48,150 7,803   6,291
48,150 48,200 7,815   6,299
48,200 48,250 7,828   6,306
48,250 48,300 7,840   6,314
48,300 48,350 7,853   6,321
48,350 48,400 7,865   6,329
48,400 48,450 7,878   6,336
48,450 48,500 7,890   6,344
48,500 48,550 7,903   6,351
48,550 48,600 7,915   6,359
48,600 48,650 7,928   6,366
48,650 48,700 7,940   6,374
48,700 48,750 7,953   6,381
48,750 48,800 7,965   6,389
48,800 48,850 7,978   6,396
48,850 48,900 7,990   6,404
48,900 48,950 8,003   6,411
48,950 49,000 8,015   6,419
49,000
49,000 49,050 8,028   6,426
49,050 49,100 8,040   6,434
49,100 49,150 8,053   6,441
49,150 49,200 8,065   6,449
49,200 49,250 8,078   6,456
49,250 49,300 8,090   6,464
49,300 49,350 8,103   6,471
49,350 49,400 8,115   6,479
49,400 49,450 8,128   6,486
49,450 49,500 8,140   6,494
49,500 49,550 8,153   6,501
49,550 49,600 8,165   6,509
49,600 49,650 8,178   6,516
49,650 49,700 8,190   6,524
49,700 49,750 8,203   6,531
49,750 49,800 8,215   6,539
49,800 49,850 8,228   6,546
49,850 49,900 8,240   6,554
49,900 49,950 8,253   6,561
49,950 50,000 8,265   6,569
50,000
50,000 50,050 8,278   6,576
50,050 50,100 8,290   6,584
50,100 50,150 8,303   6,591
50,150 50,200 8,315   6,599
50,200 50,250 8,328   6,606
50,250 50,300 8,340   6,614
50,300 50,350 8,353   6,621
50,350 50,400 8,365   6,629
50,400 50,450 8,378   6,636
50,450 50,500 8,390   6,644
50,500 50,550 8,403   6,651
50,550 50,600 8,415   6,659
50,600 50,650 8,428   6,666
50,650 50,700 8,440   6,674
50,700 50,750 8,453   6,681
50,750 50,800 8,465   6,689
50,800 50,850 8,478   6,696
50,850 50,900 8,490   6,704
50,900 50,950 8,503   6,711
50,950 51,000 8,515   6,719
51,000
51,000 51,050 8,528   6,726
51,050 51,100 8,540   6,734
51,100 51,150 8,553   6,741
51,150 51,200 8,565   6,749
51,200 51,250 8,578   6,756
51,250 51,300 8,590   6,764
51,300 51,350 8,603   6,771
51,350 51,400 8,615   6,779
51,400 51,450 8,628   6,786
51,450 51,500 8,640   6,794
51,500 51,550 8,653   6,801
51,550 51,600 8,665   6,809
51,600 51,650 8,678   6,816
51,650 51,700 8,690   6,824
51,700 51,750 8,703   6,831
51,750 51,800 8,715   6,839
51,800 51,850 8,728   6,846
51,850 51,900 8,740   6,854
51,900 51,950 8,753   6,861
51,950 52,000 8,765   6,869
52,000
52,000 52,050 8,778   6,876
52,050 52,100 8,790   6,884
52,100 52,150 8,803   6,891
52,150 52,200 8,815   6,899
52,200 52,250 8,828   6,906
52,250 52,300 8,840   6,914
52,300 52,350 8,853   6,921
52,350 52,400 8,865   6,929
52,400 52,450 8,878   6,936
52,450 52,500 8,890   6,944
52,500 52,550 8,903   6,951
52,550 52,600 8,915   6,959
52,600 52,650 8,928   6,966
52,650 52,700 8,940   6,974
52,700 52,750 8,953   6,981
52,750 52,800 8,965   6,989
52,800 52,850 8,978   6,996
52,850 52,900 8,990   7,004
52,900 52,950 9,003   7,011
52,950 53,000 9,015   7,019
53,000
53,000 53,050 9,028   7,026
53,050 53,100 9,040   7,034
53,100 53,150 9,053   7,041
53,150 53,200 9,065   7,049
53,200 53,250 9,078   7,056
53,250 53,300 9,090   7,064
53,300 53,350 9,103   7,071
53,350 53,400 9,115   7,079
53,400 53,450 9,128   7,086
53,450 53,500 9,140   7,094
53,500 53,550 9,153   7,101
53,550 53,600 9,165   7,109
53,600 53,650 9,178   7,116
53,650 53,700 9,190   7,124
53,700 53,750 9,203   7,131
53,750 53,800 9,215   7,139
53,800 53,850 9,228   7,146
53,850 53,900 9,240   7,154
53,900 53,950 9,253   7,161
53,950 54,000 9,265   7,169
54,000
54,000 54,050 9,278   7,176
54,050 54,100 9,290   7,184
54,100 54,150 9,303   7,191
54,150 54,200 9,315   7,199
54,200 54,250 9,328   7,206
54,250 54,300 9,340   7,214
54,300 54,350 9,353   7,221
54,350 54,400 9,365   7,229
54,400 54,450 9,378   7,236
54,450 54,500 9,390   7,244
54,500 54,550 9,403   7,251
54,550 54,600 9,415   7,259
54,600 54,650 9,428   7,266
54,650 54,700 9,440   7,274
54,700 54,750 9,453   7,281
54,750 54,800 9,465   7,289
54,800 54,850 9,478   7,296
54,850 54,900 9,490   7,304
54,900 54,950 9,503   7,311
54,950 55,000 9,515   7,319
55,000
55,000 55,050 9,528   7,326
55,050 55,100 9,540   7,334
55,100 55,150 9,553   7,341
55,150 55,200 9,565   7,349
55,200 55,250 9,578   7,356
55,250 55,300 9,590   7,364
55,300 55,350 9,603   7,371
55,350 55,400 9,615   7,379
55,400 55,450 9,628   7,386
55,450 55,500 9,640   7,394
55,500 55,550 9,653   7,401
55,550 55,600 9,665   7,409
55,600 55,650 9,678   7,416
55,650 55,700 9,690   7,424
55,700 55,750 9,703   7,431
55,750 55,800 9,715   7,439
55,800 55,850 9,728   7,446
55,850 55,900 9,740   7,454
55,900 55,950 9,753   7,461
55,950 56,000 9,765   7,469
56,000
56,000 56,050 9,778   7,476
56,050 56,100 9,790   7,484
56,100 56,150 9,803   7,491
56,150 56,200 9,815   7,499
56,200 56,250 9,828   7,506
56,250 56,300 9,840   7,514
56,300 56,350 9,853   7,521
56,350 56,400 9,865   7,529
56,400 56,450 9,878   7,536
56,450 56,500 9,890   7,544
56,500 56,550 9,903   7,551
56,550 56,600 9,915   7,559
56,600 56,650 9,928   7,566
56,650 56,700 9,940   7,574
56,700 56,750 9,953   7,581
56,750 56,800 9,965   7,589
56,800 56,850 9,978   7,596
56,850 56,900 9,990   7,604
56,900 56,950 10,003   7,611
56,950 57,000 10,015   7,619
57,000
57,000 57,050 10,028   7,626
57,050 57,100 10,040   7,634
57,100 57,150 10,053   7,641
57,150 57,200 10,065   7,649
57,200 57,250 10,078   7,656
57,250 57,300 10,090   7,664
57,300 57,350 10,103   7,671
57,350 57,400 10,115   7,679
57,400 57,450 10,128   7,686
57,450 57,500 10,140   7,694
57,500 57,550 10,153   7,701
57,550 57,600 10,165   7,709
57,600 57,650 10,178   7,716
57,650 57,700 10,190   7,724
57,700 57,750 10,203   7,731
57,750 57,800 10,215   7,739
57,800 57,850 10,228   7,746
57,850 57,900 10,240   7,754
57,900 57,950 10,253   7,761
57,950 58,000 10,265   7,769
58,000
58,000 58,050 10,278   7,776
58,050 58,100 10,290   7,784
58,100 58,150 10,303   7,791
58,150 58,200 10,315   7,799
58,200 58,250 10,328   7,806
58,250 58,300 10,340   7,814
58,300 58,350 10,353   7,821
58,350 58,400 10,365   7,829
58,400 58,450 10,378   7,836
58,450 58,500 10,390   7,844
58,500 58,550 10,403   7,851
58,550 58,600 10,415   7,859
58,600 58,650 10,428   7,866
58,650 58,700 10,440   7,874
58,700 58,750 10,453   7,881
58,750 58,800 10,465   7,889
58,800 58,850 10,478   7,896
58,850 58,900 10,490   7,904
58,900 58,950 10,503   7,911
58,950 59,000 10,515   7,919
59,000
59,000 59,050 10,528   7,926
59,050 59,100 10,540   7,934
59,100 59,150 10,553   7,941
59,150 59,200 10,565   7,949
59,200 59,250 10,578   7,956
59,250 59,300 10,590   7,964
59,300 59,350 10,603   7,971
59,350 59,400 10,615   7,979
59,400 59,450 10,628   7,986
59,450 59,500 10,640   7,994
59,500 59,550 10,653   8,001
59,550 59,600 10,665   8,009
59,600 59,650 10,678   8,016
59,650 59,700 10,690   8,024
59,700 59,750 10,703   8,031
59,750 59,800 10,715   8,039
59,800 59,850 10,728   8,046
59,850 59,900 10,740   8,054
59,900 59,950 10,753   8,061
59,950 60,000 10,765   8,069
60,000
60,000 60,050 10,778   8,076
60,050 60,100 10,790   8,084
60,100 60,150 10,803   8,091
60,150 60,200 10,815   8,099
60,200 60,250 10,828   8,106
60,250 60,300 10,840   8,114
60,300 60,350 10,853   8,121
60,350 60,400 10,865   8,129
60,400 60,450 10,878   8,136
60,450 60,500 10,890   8,144
60,500 60,550 10,903   8,151
60,550 60,600 10,915   8,159
60,600 60,650 10,928   8,166
60,650 60,700 10,940   8,174
60,700 60,750 10,953   8,181
60,750 60,800 10,965   8,189
60,800 60,850 10,978   8,196
60,850 60,900 10,990   8,204
60,900 60,950 11,003   8,211
60,950 61,000 11,015   8,219
61,000
61,000 61,050 11,028   8,226
61,050 61,100 11,040   8,234
61,100 61,150 11,053   8,241
61,150 61,200 11,065   8,249
61,200 61,250 11,078   8,256
61,250 61,300 11,090   8,264
61,300 61,350 11,103   8,271
61,350 61,400 11,115   8,279
61,400 61,450 11,128   8,286
61,450 61,500 11,140   8,294
61,500 61,550 11,153   8,301
61,550 61,600 11,165   8,309
61,600 61,650 11,178   8,316
61,650 61,700 11,190   8,324
61,700 61,750 11,203   8,331
61,750 61,800 11,215   8,339
61,800 61,850 11,228   8,346
61,850 61,900 11,240   8,354
61,900 61,950 11,253   8,361
61,950 62,000 11,265   8,369
62,000
62,000 62,050 11,278   8,376
62,050 62,100 11,290   8,384
62,100 62,150 11,303   8,391
62,150 62,200 11,315   8,399
62,200 62,250 11,328   8,406
62,250 62,300 11,340   8,414
62,300 62,350 11,353   8,421
62,350 62,400 11,365   8,429
62,400 62,450 11,378   8,436
62,450 62,500 11,390   8,444
62,500 62,550 11,403   8,451
62,550 62,600 11,415   8,459
62,600 62,650 11,428   8,466
62,650 62,700 11,440   8,474
62,700 62,750 11,453   8,481
62,750 62,800 11,465   8,489
62,800 62,850 11,478   8,496
62,850 62,900 11,490   8,504
62,900 62,950 11,503   8,511
62,950 63,000 11,515   8,519
63,000
63,000 63,050 11,528   8,526
63,050 63,100 11,540   8,534
63,100 63,150 11,553   8,541
63,150 63,200 11,565   8,549
63,200 63,250 11,578   8,556
63,250 63,300 11,590   8,564
63,300 63,350 11,603   8,571
63,350 63,400 11,615   8,579
63,400 63,450 11,628   8,586
63,450 63,500 11,640   8,594
63,500 63,550 11,653   8,601
63,550 63,600 11,665   8,609
63,600 63,650 11,678   8,616
63,650 63,700 11,690   8,624
63,700 63,750 11,703   8,631
63,750 63,800 11,715   8,639
63,800 63,850 11,728   8,646
63,850 63,900 11,740   8,654
63,900 63,950 11,753   8,661
63,950 64,000 11,765   8,669
64,000
64,000 64,050 11,778   8,676
64,050 64,100 11,790   8,684
64,100 64,150 11,803   8,691
64,150 64,200 11,815   8,699
64,200 64,250 11,828   8,706
64,250 64,300 11,840   8,714
64,300 64,350 11,853   8,721
64,350 64,400 11,865   8,729
64,400 64,450 11,878   8,736
64,450 64,500 11,890   8,744
64,500 64,550 11,903   8,751
64,550 64,600 11,915   8,759
64,600 64,650 11,928   8,766
64,650 64,700 11,940   8,774
64,700 64,750 11,953   8,781
64,750 64,800 11,965   8,789
64,800 64,850 11,978   8,796
64,850 64,900 11,990   8,804
64,900 64,950 12,003   8,811
64,950 65,000 12,015   8,819
65,000
65,000 65,050 12,028   8,826
65,050 65,100 12,040   8,834
65,100 65,150 12,053   8,841
65,150 65,200 12,065   8,849
65,200 65,250 12,078   8,856
65,250 65,300 12,090   8,864
65,300 65,350 12,103   8,871
65,350 65,400 12,115   8,879
65,400 65,450 12,128   8,886
65,450 65,500 12,140   8,894
65,500 65,550 12,153   8,901
65,550 65,600 12,165   8,909
65,600 65,650 12,178   8,916
65,650 65,700 12,190   8,924
65,700 65,750 12,203   8,931
65,750 65,800 12,215   8,939
65,800 65,850 12,228   8,946
65,850 65,900 12,240   8,954
65,900 65,950 12,253   8,961
65,950 66,000 12,265   8,969
66,000
66,000 66,050 12,278   8,976
66,050 66,100 12,290   8,984
66,100 66,150 12,303   8,991
66,150 66,200 12,315   8,999
66,200 66,250 12,328   9,006
66,250 66,300 12,340   9,014
66,300 66,350 12,353   9,021
66,350 66,400 12,365   9,029
66,400 66,450 12,378   9,036
66,450 66,500 12,390   9,044
66,500 66,550 12,403   9,051
66,550 66,600 12,415   9,059
66,600 66,650 12,428   9,066
66,650 66,700 12,440   9,074
66,700 66,750 12,453   9,081
66,750 66,800 12,465   9,089
66,800 66,850 12,478   9,096
66,850 66,900 12,490   9,104
66,900 66,950 12,503   9,111
66,950 67,000 12,515   9,119
67,000
67,000 67,050 12,528   9,126
67,050 67,100 12,540   9,134
67,100 67,150 12,553   9,141
67,150 67,200 12,565   9,149
67,200 67,250 12,578   9,156
67,250 67,300 12,590   9,164
67,300 67,350 12,603   9,171
67,350 67,400 12,615   9,179
67,400 67,450 12,628   9,186
67,450 67,500 12,640   9,194
67,500 67,550 12,653   9,201
67,550 67,600 12,665   9,209
67,600 67,650 12,678   9,216
67,650 67,700 12,690   9,224
67,700 67,750 12,703   9,231
67,750 67,800 12,715   9,239
67,800 67,850 12,728   9,246
67,850 67,900 12,740   9,254
67,900 67,950 12,753   9,261
67,950 68,000 12,765   9,269
68,000
68,000 68,050 12,778   9,276
68,050 68,100 12,790   9,284
68,100 68,150 12,803   9,291
68,150 68,200 12,815   9,299
68,200 68,250 12,828   9,306
68,250 68,300 12,840   9,314
68,300 68,350 12,853   9,321
68,350 68,400 12,865   9,329
68,400 68,450 12,878   9,336
68,450 68,500 12,890   9,344
68,500 68,550 12,903   9,351
68,550 68,600 12,915   9,359
68,600 68,650 12,928   9,366
68,650 68,700 12,940   9,374
68,700 68,750 12,953   9,381
68,750 68,800 12,965   9,389
68,800 68,850 12,978   9,396
68,850 68,900 12,990   9,404
68,900 68,950 13,003   9,411
68,950 69,000 13,015   9,419
69,000
69,000 69,050 13,028   9,426
69,050 69,100 13,040   9,434
69,100 69,150 13,053   9,441
69,150 69,200 13,065   9,449
69,200 69,250 13,078   9,456
69,250 69,300 13,090   9,464
69,300 69,350 13,103   9,471
69,350 69,400 13,115   9,479
69,400 69,450 13,128   9,486
69,450 69,500 13,140   9,494
69,500 69,550 13,153   9,501
69,550 69,600 13,165   9,509
69,600 69,650 13,178   9,516
69,650 69,700 13,190   9,524
69,700 69,750 13,203   9,531
69,750 69,800 13,215   9,539
69,800 69,850 13,228   9,546
69,850 69,900 13,240   9,554
69,900 69,950 13,253   9,561
69,950 70,000 13,265   9,569
70,000
70,000 70,050 13,278   9,576
70,050 70,100 13,290   9,584
70,100 70,150 13,303   9,591
70,150 70,200 13,315   9,599
70,200 70,250 13,328   9,606
70,250 70,300 13,340   9,614
70,300 70,350 13,353   9,621
70,350 70,400 13,365   9,629
70,400 70,450 13,378   9,636
70,450 70,500 13,390   9,644
70,500 70,550 13,403   9,651
70,550 70,600 13,415   9,659
70,600 70,650 13,428   9,666
70,650 70,700 13,440   9,674
70,700 70,750 13,453   9,681
70,750 70,800 13,465   9,689
70,800 70,850 13,478   9,696
70,850 70,900 13,490   9,704
70,900 70,950 13,503   9,711
70,950 71,000 13,515   9,719
71,000
71,000 71,050 13,528   9,726
71,050 71,100 13,540   9,734
71,100 71,150 13,553   9,741
71,150 71,200 13,565   9,749
71,200 71,250 13,578   9,756
71,250 71,300 13,590   9,764
71,300 71,350 13,603   9,771
71,350 71,400 13,615   9,779
71,400 71,450 13,628   9,786
71,450 71,500 13,640   9,794
71,500 71,550 13,653   9,801
71,550 71,600 13,665   9,809
71,600 71,650 13,678   9,816
71,650 71,700 13,690   9,824
71,700 71,750 13,703   9,831
71,750 71,800 13,715   9,839
71,800 71,850 13,728   9,846
71,850 71,900 13,740   9,854
71,900 71,950 13,753   9,861
71,950 72,000 13,765   9,869
72,000
72,000 72,050 13,778   9,876
72,050 72,100 13,790   9,884
72,100 72,150 13,803   9,891
72,150 72,200 13,815   9,899
72,200 72,250 13,828   9,906
72,250 72,300 13,840   9,914
72,300 72,350 13,853   9,921
72,350 72,400 13,865   9,929
72,400 72,450 13,878   9,936
72,450 72,500 13,890   9,944
72,500 72,550 13,903   9,951
72,550 72,600 13,915   9,959
72,600 72,650 13,928   9,966
72,650 72,700 13,940   9,974
72,700 72,750 13,953   9,981
72,750 72,800 13,965   9,989
72,800 72,850 13,978   9,996
72,850 72,900 13,990   10,004
72,900 72,950 14,003   10,011
72,950 73,000 14,015   10,019
73,000
73,000 73,050 14,028   10,026
73,050 73,100 14,040   10,034
73,100 73,150 14,053   10,041
73,150 73,200 14,065   10,049
73,200 73,250 14,078   10,056
73,250 73,300 14,090   10,064
73,300 73,350 14,103   10,071
73,350 73,400 14,115   10,079
73,400 73,450 14,128   10,086
73,450 73,500 14,140   10,094
73,500 73,550 14,153   10,101
73,550 73,600 14,165   10,109
73,600 73,650 14,178   10,116
73,650 73,700 14,190   10,124
73,700 73,750 14,203   10,131
73,750 73,800 14,215   10,139
73,800 73,850 14,228   10,146
73,850 73,900 14,240   10,154
73,900 73,950 14,253   10,161
73,950 74,000 14,265   10,169
74,000
74,000 74,050 14,278   10,176
74,050 74,100 14,290   10,184
74,100 74,150 14,303   10,191
74,150 74,200 14,315   10,199
74,200 74,250 14,328   10,206
74,250 74,300 14,340   10,214
74,300 74,350 14,353   10,221
74,350 74,400 14,365   10,229
74,400 74,450 14,378   10,236
74,450 74,500 14,390   10,244
74,500 74,550 14,403   10,251
74,550 74,600 14,415   10,259
74,600 74,650 14,428   10,266
74,650 74,700 14,440   10,274
74,700 74,750 14,453   10,281
74,750 74,800 14,465   10,289
74,800 74,850 14,478   10,296
74,850 74,900 14,490   10,304
74,900 74,950 14,503   10,311
74,950 75,000 14,515   10,319
75,000
75,000 75,050 14,528   10,326
75,050 75,100 14,540   10,334
75,100 75,150 14,553   10,341
75,150 75,200 14,565   10,349
75,200 75,250 14,578   10,356
75,250 75,300 14,590   10,364
75,300 75,350 14,603   10,374
75,350 75,400 14,615   10,386
75,400 75,450 14,628   10,399
75,450 75,500 14,640   10,411
75,500 75,550 14,653   10,424
75,550 75,600 14,665   10,436
75,600 75,650 14,678   10,449
75,650 75,700 14,690   10,461
75,700 75,750 14,703   10,474
75,750 75,800 14,715   10,486
75,800 75,850 14,728   10,499
75,850 75,900 14,740   10,511
75,900 75,950 14,753   10,524
75,950 76,000 14,765   10,536
76,000
76,000 76,050 14,778   10,549
76,050 76,100 14,790   10,561
76,100 76,150 14,803   10,574
76,150 76,200 14,815   10,586
76,200 76,250 14,828   10,599
76,250 76,300 14,840   10,611
76,300 76,350 14,853   10,624
76,350 76,400 14,865   10,636
76,400 76,450 14,878   10,649
76,450 76,500 14,890   10,661
76,500 76,550 14,903   10,674
76,550 76,600 14,915   10,686
76,600 76,650 14,928   10,699
76,650 76,700 14,940   10,711
76,700 76,750 14,953   10,724
76,750 76,800 14,965   10,736
76,800 76,850 14,978   10,749
76,850 76,900 14,990   10,761
76,900 76,950 15,003   10,774
76,950 77,000 15,015   10,786
77,000
77,000 77,050 15,028   10,799
77,050 77,100 15,040   10,811
77,100 77,150 15,053   10,824
77,150 77,200 15,065   10,836
77,200 77,250 15,078   10,849
77,250 77,300 15,090   10,861
77,300 77,350 15,103   10,874
77,350 77,400 15,115   10,886
77,400 77,450 15,128   10,899
77,450 77,500 15,140   10,911
77,500 77,550 15,153   10,924
77,550 77,600 15,165   10,936
77,600 77,650 15,178   10,949
77,650 77,700 15,190   10,961
77,700 77,750 15,203   10,974
77,750 77,800 15,215   10,986
77,800 77,850 15,228   10,999
77,850 77,900 15,240   11,011
77,900 77,950 15,253   11,024
77,950 78,000 15,265   11,036
78,000
78,000 78,050 15,278   11,049
78,050 78,100 15,290   11,061
78,100 78,150 15,303   11,074
78,150 78,200 15,315   11,086
78,200 78,250 15,328   11,099
78,250 78,300 15,340   11,111
78,300 78,350 15,353   11,124
78,350 78,400 15,365   11,136
78,400 78,450 15,378   11,149
78,450 78,500 15,390   11,161
78,500 78,550 15,403   11,174
78,550 78,600 15,415   11,186
78,600 78,650 15,428   11,199
78,650 78,700 15,440   11,211
78,700 78,750 15,453   11,224
78,750 78,800 15,465   11,236
78,800 78,850 15,478   11,249
78,850 78,900 15,490   11,261
78,900 78,950 15,503   11,274
78,950 79,000 15,515   11,286
79,000
79,000 79,050 15,528   11,299
79,050 79,100 15,540   11,311
79,100 79,150 15,553   11,324
79,150 79,200 15,565   11,336
79,200 79,250 15,578   11,349
79,250 79,300 15,590   11,361
79,300 79,350 15,603   11,374
79,350 79,400 15,615   11,386
79,400 79,450 15,628   11,399
79,450 79,500 15,640   11,411
79,500 79,550 15,653   11,424
79,550 79,600 15,665   11,436
79,600 79,650 15,678   11,449
79,650 79,700 15,690   11,461
79,700 79,750 15,703   11,474
79,750 79,800 15,715   11,486
79,800 79,850 15,728   11,499
79,850 79,900 15,740   11,511
79,900 79,950 15,753   11,524
79,950 80,000 15,765   11,536
80,000
80,000 80,050 15,778   11,549
80,050 80,100 15,790   11,561
80,100 80,150 15,803   11,574
80,150 80,200 15,815   11,586
80,200 80,250 15,828   11,599
80,250 80,300 15,840   11,611
80,300 80,350 15,853   11,624
80,350 80,400 15,865   11,636
80,400 80,450 15,878   11,649
80,450 80,500 15,890   11,661
80,500 80,550 15,903   11,674
80,550 80,600 15,915   11,686
80,600 80,650 15,928   11,699
80,650 80,700 15,940   11,711
80,700 80,750 15,953   11,724
80,750 80,800 15,965   11,736
80,800 80,850 15,978   11,749
80,850 80,900 15,990   11,761
80,900 80,950 16,003   11,774
80,950 81,000 16,015   11,786
81,000
81,000 81,050 16,028   11,799
81,050 81,100 16,040   11,811
81,100 81,150 16,053   11,824
81,150 81,200 16,065   11,836
81,200 81,250 16,078   11,849
81,250 81,300 16,090   11,861
81,300 81,350 16,103   11,874
81,350 81,400 16,115   11,886
81,400 81,450 16,128   11,899
81,450 81,500 16,140   11,911
81,500 81,550 16,153   11,924
81,550 81,600 16,165   11,936
81,600 81,650 16,178   11,949
81,650 81,700 16,190   11,961
81,700 81,750 16,203   11,974
81,750 81,800 16,215   11,986
81,800 81,850 16,228   11,999
81,850 81,900 16,240   12,011
81,900 81,950 16,253   12,024
81,950 82,000 16,265   12,036
82,000
82,000 82,050 16,278   12,049
82,050 82,100 16,290   12,061
82,100 82,150 16,303   12,074
82,150 82,200 16,315   12,086
82,200 82,250 16,328   12,099
82,250 82,300 16,340   12,111
82,300 82,350 16,353   12,124
82,350 82,400 16,365   12,136
82,400 82,450 16,378   12,149
82,450 82,500 16,390   12,161
82,500 82,550 16,403   12,174
82,550 82,600 16,415   12,186
82,600 82,650 16,428   12,199
82,650 82,700 16,440   12,211
82,700 82,750 16,453   12,224
82,750 82,800 16,465   12,236
82,800 82,850 16,478   12,249
82,850 82,900 16,490   12,261
82,900 82,950 16,503   12,274
82,950 83,000 16,515   12,286
83,000
83,000 83,050 16,528   12,299
83,050 83,100 16,540   12,311
83,100 83,150 16,553   12,324
83,150 83,200 16,565   12,336
83,200 83,250 16,578   12,349
83,250 83,300 16,590   12,361
83,300 83,350 16,603   12,374
83,350 83,400 16,615   12,386
83,400 83,450 16,628   12,399
83,450 83,500 16,640   12,411
83,500 83,550 16,653   12,424
83,550 83,600 16,665   12,436
83,600 83,650 16,678   12,449
83,650 83,700 16,690   12,461
83,700 83,750 16,703   12,474
83,750 83,800 16,715   12,486
83,800 83,850 16,728   12,499
83,850 83,900 16,740   12,511
83,900 83,950 16,753   12,524
83,950 84,000 16,765   12,536
84,000
84,000 84,050 16,778   12,549
84,050 84,100 16,790   12,561
84,100 84,150 16,803   12,574
84,150 84,200 16,815   12,586
84,200 84,250 16,828   12,599
84,250 84,300 16,840   12,611
84,300 84,350 16,853   12,624
84,350 84,400 16,865   12,636
84,400 84,450 16,878   12,649
84,450 84,500 16,890   12,661
84,500 84,550 16,903   12,674
84,550 84,600 16,915   12,686
84,600 84,650 16,928   12,699
84,650 84,700 16,940   12,711
84,700 84,750 16,953   12,724
84,750 84,800 16,965   12,736
84,800 84,850 16,978   12,749
84,850 84,900 16,990   12,761
84,900 84,950 17,003   12,774
84,950 85,000 17,015   12,786
85,000
85,000 85,050 17,028   12,799
85,050 85,100 17,040   12,811
85,100 85,150 17,053   12,824
85,150 85,200 17,065   12,836
85,200 85,250 17,078   12,849
85,250 85,300 17,090   12,861
85,300 85,350 17,103   12,874
85,350 85,400 17,115   12,886
85,400 85,450 17,128   12,899
85,450 85,500 17,140   12,911
85,500 85,550 17,153   12,924
85,550 85,600 17,165   12,936
85,600 85,650 17,178   12,949
85,650 85,700 17,190   12,961
85,700 85,750 17,203   12,974
85,750 85,800 17,215   12,986
85,800 85,850 17,228   12,999
85,850 85,900 17,240   13,011
85,900 85,950 17,253   13,024
85,950 86,000 17,265   13,036
86,000
86,000 86,050 17,278   13,049
86,050 86,100 17,290   13,061
86,100 86,150 17,303   13,074
86,150 86,200 17,315   13,086
86,200 86,250 17,328   13,099
86,250 86,300 17,340   13,111
86,300 86,350 17,353   13,124
86,350 86,400 17,365   13,136
86,400 86,450 17,378   13,149
86,450 86,500 17,390   13,161
86,500 86,550 17,403   13,174
86,550 86,600 17,415   13,186
86,600 86,650 17,428   13,199
86,650 86,700 17,440   13,211
86,700 86,750 17,453   13,224
86,750 86,800 17,465   13,236
86,800 86,850 17,478   13,249
86,850 86,900 17,490   13,261
86,900 86,950 17,503   13,274
86,950 87,000 17,515   13,286
87,000
87,000 87,050 17,528   13,299
87,050 87,100 17,540   13,311
87,100 87,150 17,553   13,324
87,150 87,200 17,565   13,336
87,200 87,250 17,578   13,349
87,250 87,300 17,590   13,361
87,300 87,350 17,603   13,374
87,350 87,400 17,615   13,386
87,400 87,450 17,628   13,399
87,450 87,500 17,640   13,411
87,500 87,550 17,653   13,424
87,550 87,600 17,665   13,436
87,600 87,650 17,678   13,449
87,650 87,700 17,690   13,461
87,700 87,750 17,703   13,474
87,750 87,800 17,715   13,486
87,800 87,850 17,728   13,499
87,850 87,900 17,740   13,511
87,900 87,950 17,753   13,524
87,950 88,000 17,765   13,536
88,000
88,000 88,050 17,778   13,549
88,050 88,100 17,790   13,561
88,100 88,150 17,803   13,574
88,150 88,200 17,815   13,586
88,200 88,250 17,828   13,599
88,250 88,300 17,840   13,611
88,300 88,350 17,853   13,624
88,350 88,400 17,865   13,636
88,400 88,450 17,878   13,649
88,450 88,500 17,890   13,661
88,500 88,550 17,903   13,674
88,550 88,600 17,915   13,686
88,600 88,650 17,928   13,699
88,650 88,700 17,940   13,711
88,700 88,750 17,953   13,724
88,750 88,800 17,965   13,736
88,800 88,850 17,978   13,749
88,850 88,900 17,990   13,761
88,900 88,950 18,003   13,774
88,950 89,000 18,015   13,786
89,000
89,000 89,050 18,028   13,799
89,050 89,100 18,040   13,811
89,100 89,150 18,053   13,824
89,150 89,200 18,065   13,836
89,200 89,250 18,078   13,849
89,250 89,300 18,090   13,861
89,300 89,350 18,103   13,874
89,350 89,400 18,115   13,886
89,400 89,450 18,128   13,899
89,450 89,500 18,140   13,911
89,500 89,550 18,153   13,924
89,550 89,600 18,165   13,936
89,600 89,650 18,178   13,949
89,650 89,700 18,190   13,961
89,700 89,750 18,203   13,974
89,750 89,800 18,215   13,986
89,800 89,850 18,228   13,999
89,850 89,900 18,240   14,011
89,900 89,950 18,253   14,024
89,950 90,000 18,265   14,036
90,000
90,000 90,050 18,278   14,049
90,050 90,100 18,290   14,061
90,100 90,150 18,303   14,074
90,150 90,200 18,315   14,086
90,200 90,250 18,328   14,099
90,250 90,300 18,340   14,111
90,300 90,350 18,353   14,124
90,350 90,400 18,365   14,136
90,400 90,450 18,378   14,149
90,450 90,500 18,390   14,161
90,500 90,550 18,403   14,174
90,550 90,600 18,415   14,186
90,600 90,650 18,428   14,199
90,650 90,700 18,440   14,211
90,700 90,750 18,453   14,224
90,750 90,800 18,465   14,236
90,800 90,850 18,478   14,249
90,850 90,900 18,490   14,261
90,900 90,950 18,503   14,274
90,950 91,000 18,515   14,286
91,000
91,000 91,050 18,528   14,299
91,050 91,100 18,540   14,311
91,100 91,150 18,553   14,324
91,150 91,200 18,566   14,336
91,200 91,250 18,580   14,349
91,250 91,300 18,594   14,361
91,300 91,350 18,608   14,374
91,350 91,400 18,622   14,386
91,400 91,450 18,636   14,399
91,450 91,500 18,650   14,411
91,500 91,550 18,664   14,424
91,550 91,600 18,678   14,436
91,600 91,650 18,692   14,449
91,650 91,700 18,706   14,461
91,700 91,750 18,720   14,474
91,750 91,800 18,734   14,486
91,800 91,850 18,748   14,499
91,850 91,900 18,762   14,511
91,900 91,950 18,776   14,524
91,950 92,000 18,790   14,536
92,000
92,000 92,050 18,804   14,549
92,050 92,100 18,818   14,561
92,100 92,150 18,832   14,574
92,150 92,200 18,846   14,586
92,200 92,250 18,860   14,599
92,250 92,300 18,874   14,611
92,300 92,350 18,888   14,624
92,350 92,400 18,902   14,636
92,400 92,450 18,916   14,649
92,450 92,500 18,930   14,661
92,500 92,550 18,944   14,674
92,550 92,600 18,958   14,686
92,600 92,650 18,972   14,699
92,650 92,700 18,986   14,711
92,700 92,750 19,000   14,724
92,750 92,800 19,014   14,736
92,800 92,850 19,028   14,749
92,850 92,900 19,042   14,761
92,900 92,950 19,056   14,774
92,950 93,000 19,070   14,786
93,000
93,000 93,050 19,084   14,799
93,050 93,100 19,098   14,811
93,100 93,150 19,112   14,824
93,150 93,200 19,126   14,836
93,200 93,250 19,140   14,849
93,250 93,300 19,154   14,861
93,300 93,350 19,168   14,874
93,350 93,400 19,182   14,886
93,400 93,450 19,196   14,899
93,450 93,500 19,210   14,911
93,500 93,550 19,224   14,924
93,550 93,600 19,238   14,936
93,600 93,650 19,252   14,949
93,650 93,700 19,266   14,961
93,700 93,750 19,280   14,974
93,750 93,800 19,294   14,986
93,800 93,850 19,308   14,999
93,850 93,900 19,322   15,011
93,900 93,950 19,336   15,024
93,950 94,000 19,350   15,036
94,000
94,000 94,050 19,364   15,049
94,050 94,100 19,378   15,061
94,100 94,150 19,392   15,074
94,150 94,200 19,406   15,086
94,200 94,250 19,420   15,099
94,250 94,300 19,434   15,111
94,300 94,350 19,448   15,124
94,350 94,400 19,462   15,136
94,400 94,450 19,476   15,149
94,450 94,500 19,490   15,161
94,500 94,550 19,504   15,174
94,550 94,600 19,518   15,186
94,600 94,650 19,532   15,199
94,650 94,700 19,546   15,211
94,700 94,750 19,560   15,224
94,750 94,800 19,574   15,236
94,800 94,850 19,588   15,249
94,850 94,900 19,602   15,261
94,900 94,950 19,616   15,274
94,950 95,000 19,630   15,286
95,000
95,000 95,050 19,644   15,299
95,050 95,100 19,658   15,311
95,100 95,150 19,672   15,324
95,150 95,200 19,686   15,336
95,200 95,250 19,700   15,349
95,250 95,300 19,714   15,361
95,300 95,350 19,728   15,374
95,350 95,400 19,742   15,386
95,400 95,450 19,756   15,399
95,450 95,500 19,770   15,411
95,500 95,550 19,784   15,424
95,550 95,600 19,798   15,436
95,600 95,650 19,812   15,449
95,650 95,700 19,826   15,461
95,700 95,750 19,840   15,474
95,750 95,800 19,854   15,486
95,800 95,850 19,868   15,499
95,850 95,900 19,882   15,511
95,900 95,950 19,896   15,524
95,950 96,000 19,910   15,536
96,000
96,000 96,050 19,924   15,549
96,050 96,100 19,938   15,561
96,100 96,150 19,952   15,574
96,150 96,200 19,966   15,586
96,200 96,250 19,980   15,599
96,250 96,300 19,994   15,611
96,300 96,350 20,008   15,624
96,350 96,400 20,022   15,636
96,400 96,450 20,036   15,649
96,450 96,500 20,050   15,661
96,500 96,550 20,064   15,674
96,550 96,600 20,078   15,686
96,600 96,650 20,092   15,699
96,650 96,700 20,106   15,711
96,700 96,750 20,120   15,724
96,750 96,800 20,134   15,736
96,800 96,850 20,148   15,749
96,850 96,900 20,162   15,761
96,900 96,950 20,176   15,774
96,950 97,000 20,190   15,786
97,000
97,000 97,050 20,204   15,799
97,050 97,100 20,218   15,811
97,100 97,150 20,232   15,824
97,150 97,200 20,246   15,836
97,200 97,250 20,260   15,849
97,250 97,300 20,274   15,861
97,300 97,350 20,288   15,874
97,350 97,400 20,302   15,886
97,400 97,450 20,316   15,899
97,450 97,500 20,330   15,911
97,500 97,550 20,344   15,924
97,550 97,600 20,358   15,936
97,600 97,650 20,372   15,949
97,650 97,700 20,386   15,961
97,700 97,750 20,400   15,974
97,750 97,800 20,414   15,986
97,800 97,850 20,428   15,999
97,850 97,900 20,442   16,011
97,900 97,950 20,456   16,024
97,950 98,000 20,470   16,036
98,000
98,000 98,050 20,484   16,049
98,050 98,100 20,498   16,061
98,100 98,150 20,512   16,074
98,150 98,200 20,526   16,086
98,200 98,250 20,540   16,099
98,250 98,300 20,554   16,111
98,300 98,350 20,568   16,124
98,350 98,400 20,582   16,136
98,400 98,450 20,596   16,149
98,450 98,500 20,610   16,161
98,500 98,550 20,624   16,174
98,550 98,600 20,638   16,186
98,600 98,650 20,652   16,199
98,650 98,700 20,666   16,211
98,700 98,750 20,680   16,224
98,750 98,800 20,694   16,236
98,800 98,850 20,708   16,249
98,850 98,900 20,722   16,261
98,900 98,950 20,736   16,274
98,950 99,000 20,750   16,286
99,000
99,000 99,050 20,764   16,299
99,050 99,100 20,778   16,311
99,100 99,150 20,792   16,324
99,150 99,200 20,806   16,336
99,200 99,250 20,820   16,349
99,250 99,300 20,834   16,361
99,300 99,350 20,848   16,374
99,350 99,400 20,862   16,386
99,400 99,450 20,876   16,399
99,450 99,500 20,890   16,411
99,500 99,550 20,904   16,424
99,550 99,600 20,918   16,436
99,600 99,650 20,932   16,449
99,650 99,700 20,946   16,461
99,700 99,750 20,960   16,474
99,750 99,800 20,974   16,486
99,800 99,850 20,988   16,499
99,850 99,900 21,002   16,511
99,900 99,950 21,016   16,524
99,950 100,000 21,030   16,536
     
 
$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 from IRS.gov/forms. Click on "More Information" and then on "Give us feedback." Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send your return to this address. Instead, see the addresses at the end of these instructions.

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


 

Estimates of Taxpayer Burden

The table below shows burden estimates based upon current statutory requirements as of November 2016 for taxpayers filing a 2016 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 do not include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.

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 do not 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 2 * 3 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 2015

 

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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 2015 (which began on October 1, 2014, and ended on September 30, 2015), federal income was $3.250 trillion and outlays were $3.688 trillion, leaving a deficit of $438 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 $116 billion in 2015. 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 17% of total outlays were for Medicaid, 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.
myRA®, myRA®.

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 2017, Income tax withholding and estimated tax payments for 2017.

Where Do You File?

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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
Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont, West Virginia Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0014
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-7008
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.